The remuneration and salary amount for each business year in the preceding Article is the total of the amounts listed in the following items (limited to those that are included in the amount of deductible expenses in calculating the income for corporation tax for that business year (excluding those specified by Cabinet Order), and those that are specified by Cabinet Order and paid out in that business year):
the total amount that a corporation pays out in each business year to its officers or employees as remuneration, salary, wages, bonuses, retirement allowances and other payments of a similar nature;
法人が各事業年度においてその役員又は使用人に対する報酬、給料、賃金、賞与、退職手当その他これらの性質を有する給与として支出する金額の合計額
the total amount of the contributions under Article 55, paragraph (1) of the Defined-Benefit Corporate Pension Act that a corporation pays out in each business year, under the rules for a defined-benefit corporate pension prescribed in Article 3, paragraph (1) of that Act, for participants prescribed in Article 2, paragraph (4) of that Act, and of other contributions that a corporation pays out for its officers or employees (including those similar thereto), that are specified by Cabinet Order.
法人が各事業年度において確定給付企業年金法第三条第一項に規定する確定給付企業年金に係る規約に基づいて同法第二条第四項に規定する加入者のために支出する同法第五十五条第一項の掛金その他の法人が役員又は使用人のために支出する掛金（これに類するものを含む。）で政令で定めるものの金額の合計額
Where a corporation, under a staffing contract or mariner dispatching contract prescribed in Article 26, paragraph (1) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (Act No. 88 of 1985; hereinafter in this paragraph referred to as the "Worker Dispatching Act") or Article 66, paragraph (1) of the Mariners' Employment Security Act (Act No. 130 of 1948), has received the provision of services of worker dispatch (meaning worker dispatch prescribed in Article 2, item (i) of the Worker Dispatching Act; the same applies hereinafter in this paragraph) or mariner dispatching (meaning mariner dispatching prescribed in Article 6, paragraph (13) of the Mariners' Employment Security Act; the same applies hereinafter in this paragraph), or has carried out worker dispatch or mariner dispatching, then notwithstanding the provisions of the preceding paragraph, the amount specified in the relevant item in accordance with the category of corporations listed in the following items is the remuneration and salary amount of that corporation:
法人が労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律（昭和六十年法律第八十八号。以下この項において「労働者派遣法」という。）第二十六条第一項又は船員職業安定法（昭和二十三年法律第百三十号）第六十六条第一項に規定する労働者派遣契約又は船員派遣契約に基づき、労働者派遣（労働者派遣法第二条第一号に規定する労働者派遣をいう。以下この項において同じ。）若しくは船員派遣（船員職業安定法第六条第十三項に規定する船員派遣をいう。以下この項において同じ。）の役務の提供を受け、又は労働者派遣若しくは船員派遣をした場合には、前項の規定にかかわらず、次の各号に掲げる法人の区分に応じ、当該各号に定める金額をもつて当該法人の報酬給与額とする。
a corporation that has received the provision of services of worker dispatch or mariner dispatching: the amount obtained by adding, to the total amount prescribed in the preceding paragraph, the amount obtained by multiplying by the ratio of 75/100 the amount that it pays in each business year to the person that carried out that worker dispatch or that mariner dispatching as consideration for the provision of services of that worker dispatch or that mariner dispatching (limited to those that are included in the amount of deductible expenses in calculating the income for corporation tax for that business year (excluding those specified by Cabinet Order), and those that are specified by Cabinet Order and paid in that business year);
a corporation that has carried out worker dispatch or mariner dispatching: the amount obtained by deducting from the total amount prescribed in the preceding paragraph the amount obtained by multiplying by the ratio of 75/100 the amount that it receives in each business year as consideration for that worker dispatch or that mariner dispatching from the person that received the provision of services of that worker dispatch or that mariner dispatching (limited to those that are included in the amount of gross profits in calculating the income for corporation tax for that business year), up to the limit of the total amount prescribed in the preceding paragraph relating to the dispatched worker relating to that worker dispatch (meaning a dispatched worker prescribed in Article 2, item (ii) of the Worker Dispatching Act) or the dispatched mariner relating to that mariner dispatching (meaning a dispatched mariner prescribed in Article 6, paragraph (14) of the Mariners' Employment Security Act).
定義第七十二条の十三第一項・この節の中だけ
法令、定款、寄附行為、規則若しくは規約に定める事業年度その他これに準ずる期間又は次項若しくは第三項に規定する期間
わかりやすく言うと
事業税でいう事業年度で、法令や定款などで定める事業年度などの期間のことです。定めがない法人は法人税法により政府に届け出たか政府が指定した期間、届出をしなかった人格のない社団等は原則としてその年の一月一日から十二月三十一日までです。
定義第七十二条の十五第二項・この項の中だけ
労働者派遣法第二条第一号に規定する労働者派遣
わかりやすく言うと
自分が雇う労働者を、その雇用関係のまま、他人の指揮命令を受けてその他人のために働かせることです。その他人に労働者を雇わせる約束をしてするものは含みません（労働者派遣法第二条第一号）。
略称規定第七十二条の十五第二項・この項の中だけ
法人が労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律（昭和六十年法律第八十八号。以下この項において「労働者派遣法」という。）第二十六条第一項又は船員職業安定法（昭和二十三年法律第百三十号）第六十六条第一項に規定する労働…
わかりやすく言うと
労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律（昭和六十年法律第八十八号）を短く呼ぶ名前です。
定義第七十二条の十五第二項・この項の中だけ
船員職業安定法第六条第十三項に規定する船員派遣
わかりやすく言うと
船員職業安定法第六条第十三項の船員派遣、つまり船舶所有者が、常時雇用する船員を、その雇用関係のまま他人の指揮命令を受けてその他人のために船員として働かせることです。その他人に雇用させることを約束して行うものは含みません。