Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation with a special relationship thereto as specified by Cabinet Order; hereinafter the same applies in this Subsection) and a specially-related domestic corporation, there is a relationship specified by Cabinet Order as a relationship whereby the specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same applies in this Article) that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the specially-related domestic corporation (excluding the shares or capital contributions held by the specially-related domestic corporation itself; hereinafter referred to in this Article as "issued shares, etc.") (such relationship referred to in the following paragraph as a "specified relationship"), and a foreign corporation specified by Cabinet Order as acting as an intermediary between the specially-related shareholder, etc. and the specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Article as a "foreign affiliated corporation"), which falls under the category of specified foreign affiliated corporation or covered affiliated foreign corporation, has an amount of applicable income in each business year beginning on or after October 1, 2007, the amount equivalent to the part of the amount of applicable income which is calculated pursuant to the method specified by Cabinet Order as the amount corresponding to the number of shares, etc. held through direct and/or indirect ownership by the domestic corporation that is the specially-related shareholder, etc. in the specified foreign affiliated corporation or covered affiliated foreign corporation, while taking into consideration the contents of the claim (meaning a claim to demand dividends of surplus, etc. (meaning dividends of surplus, dividends of profit or distributions of surplus prescribed in Article 23, paragraph (1), item (i) of the Corporation Tax Act; the same applies in item (iii), (a) of the following paragraph); the same applies in paragraph (8) and paragraph (10)) vested in those shares, etc. (referred to in the following Article and Article 66-9-4 as the "taxable amount") is deemed to be an amount of revenue of the domestic corporation that is the specially-related shareholder, etc., and is included in gross profit in calculating the amount of income of the domestic corporation for each business year that includes the day on which four months have elapsed since the day following the last day of the relevant business year.
特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この条において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この条において同じ。）を間接に有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この条において「外国関係法人」という。）のうち、特定外国関係法人又は対象外国関係法人に該当するものが、平成十九年十月一日以後に開始する各事業年度において適用対象金額を有するときは、その適用対象金額のうち当該特殊関係株主等である内国法人の有する当該特定外国関係法人又は対象外国関係法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等（法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配をいう。次項第三号イにおいて同じ。）を請求する権利をいう。第八項及び第十項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（次条及び第六十六条の九の四において「課税対象金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から四月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。
In this Subsection, the meanings of the terms listed in the following items are as prescribed respectively in those items:
この款において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
specified shareholder, etc.: An individual and corporation holding, at the time immediately before a specified relationship is established, shares, etc. of a specified domestic corporation (meaning a domestic corporation wherein five or fewer shareholders, etc. (meaning shareholders, etc. prescribed in Article 2, item (xiv) of the Corporation Tax Act) as well as individuals and corporations with a special relationship thereto as specified by Cabinet Order hold shares, etc. that account for 80 percent or more of the total number or total amount of its issued shares, etc. at that time; the same applies in the following item);
特定株主等 特定関係が生ずることとなる直前に特定内国法人（当該直前に株主等（法人税法第二条第十四号に規定する株主等をいう。）の五人以下並びにこれらと政令で定める特殊の関係のある個人及び法人によつて発行済株式等の総数又は総額の百分の八十以上の数又は金額の株式等を保有される内国法人をいう。次号において同じ。）の株式等を有する個人及び法人をいう。
specially-related domestic corporation: A specified domestic corporation, or a domestic corporation specified by Cabinet Order as a corporation that has received the transfer of the majority of assets and liabilities from a specified domestic corporation;
特殊関係内国法人 特定内国法人又は特定内国法人からその資産及び負債の大部分の移転を受けたものとして政令で定める内国法人をいう。
specified foreign affiliated corporation: Any of the following foreign affiliated corporations:
特定外国関係法人 次に掲げる外国関係法人をいう。
a foreign affiliated corporation that falls under none of the following:
次のいずれにも該当しない外国関係法人
a foreign affiliated corporation that has an office, store, factory or other fixed facilities found to be necessary for conducting its principal business;
その主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有している外国関係法人
a foreign affiliated corporation that itself conducts the management, control and operation of its business in the state or territory where its head office or principal office is located (hereinafter referred to in this paragraph, paragraph (8) and paragraph (10) as the "state of the head office");
a foreign affiliated corporation whose principal business is the holding of shares, etc. of a foreign subsidiary corporation (meaning a foreign corporation whose state of the head office is the same as that of the foreign affiliated corporation and which satisfies the requirements specified by Cabinet Order, such as the requirement that the ratio of the number or amount of shares, etc. of the foreign corporation held by the foreign affiliated corporation to the total number or total amount of its issued shares, etc. is 25 percent or more), and which satisfies the requirements specified by Cabinet Order, such as the requirement that the ratio of the amount of dividend of surplus, etc. pertaining to those shares, etc. to its revenue is extremely high;
a foreign affiliated corporation whose principal business is the holding of shares, etc. of a specified subsidiary corporation (meaning another foreign affiliated corporation pertaining to the domestic corporation that is a specially-related shareholder, etc. that falls under the category of a partially covered foreign affiliated corporation, or any other corporation specified by Cabinet Order), and which satisfies the requirements specified by Cabinet Order, such as the requirements that the management, control and operation of its business are conducted by a management and control corporation whose state of the head office is the same as its own (meaning, among other foreign affiliated corporations pertaining to the domestic corporation, one that falls under the category of a partially covered foreign affiliated corporation and whose officers (meaning officers prescribed in Article 2, item (xv) of the Corporation Tax Act; the same applies in item (viii) and paragraph (8)) or employees engage, in its state of the head office, in all of the operations that are found to be ordinarily necessary to properly carry out its principal business; the same applies in 4. and 5.), that the management and control corporation performs functions indispensable for carrying out the business it conducts in its state of the head office, and that the ratio of the amount of dividend of surplus, etc. pertaining to those shares, etc. and the amount of consideration for the transfer of those shares, etc. to its revenue is extremely high;
特定子法人（特殊関係株主等である内国法人に係る他の外国関係法人で、部分対象外国関係法人に該当するものその他の政令で定めるものをいう。）の株式等の保有を主たる事業とする外国関係法人で、その本店所在地国を同じくする管理支配法人（当該内国法人に係る他の外国関係法人のうち、部分対象外国関係法人に該当するもので、その本店所在地国において、その役員（法人税法第二条第十五号に規定する役員をいう。第八号及び第八項において同じ。）又は使用人がその主たる事業を的確に遂行するために通常必要と認められる業務の全てに従事しているものをいう。（４）及び（５）において同じ。）によつてその事業の管理、支配及び運営が行われていること、当該管理支配法人がその本店所在地国で行う事業の遂行上欠くことのできない機能を果たしていること、その収入金額のうちに占める当該株式等に係る剰余金の配当等の額及び当該株式等の譲渡に係る対価の額の割合が著しく高いことその他の政令で定める要件に該当するもの
a foreign affiliated corporation that performs functions indispensable for carrying out a business relating to the holding of real property located in its state of the head office, the exploration, development or extraction of oil or other natural resources in its state of the head office, or the development of social infrastructure in its state of the head office, and which satisfies the requirements specified by Cabinet Order, such as the requirement that the management, control and operation of its business are conducted by a management and control corporation whose state of the head office is the same as its own.
a foreign affiliated corporation for which the ratio of the sum of the amounts equivalent to the amounts listed in paragraph (8), items (i) through (vii) and items (viii) through (x) to the amount specified by Cabinet Order as the amount of its total assets (referred to in (b) as the "amount of total assets") (for a foreign affiliated corporation that would fall under the category of a foreign finance-related corporation if the provisions of item (vii) and item (viii) were applied by deeming the phrase "foreign affiliated corporation (excluding one that falls under the category of a specified foreign affiliated corporation)" in item (vii) to be replaced with "foreign affiliated corporation", the ratio of the amount equivalent to the amount listed in paragraph (10), item (i) or the sum of the amounts equivalent to the amounts listed in items (ii) through (iv) of that paragraph, whichever is greater, to the amount of total assets) exceeds 30 percent (limited to a foreign affiliated corporation for which the ratio of the amount specified by Cabinet Order as the sum of the amounts of Securities (meaning Securities prescribed in Article 2, item (xxi) of the Corporation Tax Act; the same applies in paragraph (8)), loans and other assets specified by Cabinet Order to the amount of total assets exceeds 50 percent);
その総資産の額として政令で定める金額（ロにおいて「総資産額」という。）に対する第八項第一号から第七号まで及び第八号から第十号までに掲げる金額に相当する金額の合計額の割合（第七号中「外国関係法人（特定外国関係法人に該当するものを除く。）」とあるのを「外国関係法人」として同号及び第八号の規定を適用した場合に外国金融関係法人に該当することとなる外国関係法人にあつては、総資産額に対する第十項第一号に掲げる金額に相当する金額又は同項第二号から第四号までに掲げる金額に相当する金額の合計額のうちいずれか多い金額の割合）が百分の三十を超える外国関係法人（総資産額に対する有価証券（法人税法第二条第二十一号に規定する有価証券をいう。第八項において同じ。）、貸付金その他政令で定める資産の額の合計額として政令で定める金額の割合が百分の五十を超える外国関係法人に限る。）
a foreign affiliated corporation that satisfies all of the following requirements:
次に掲げる要件のいずれにも該当する外国関係法人
the ratio calculated pursuant to the method specified by Cabinet Order as the ratio of the total amount of premium income from non-affiliates, etc. for each business year (meaning premium income specified by Cabinet Order as being received from persons other than related parties (meaning a specially-related domestic corporation or a specially-related shareholder, etc. pertaining to the foreign affiliated corporation, or any other person specified by Cabinet Order as being equivalent thereto; the same applies in 2.); the same applies in 2.) to the total amount of premium income is less than 10 percent;
the ratio calculated pursuant to the method specified by Cabinet Order as the ratio of the total amount of reinsurance premiums paid to non-affiliates, etc. for each business year (meaning the amount specified by Cabinet Order as the amount obtained by apportioning the total amount of reinsurance premiums paid to persons other than related parties according to the ratio of the total amount of premium income from related parties, etc. (meaning premium income other than premium income from non-affiliates, etc.; the same applies in 2.) to the total amount of premium income) to the total amount of premium income from related parties, etc. is less than 50 percent.
各事業年度の非関連者等支払再保険料合計額（関連者以外の者に支払う再保険料の合計額を関連者等収入保険料（非関連者等収入保険料以外の収入保険料をいう。（２）において同じ。）の合計額の収入保険料の合計額に対する割合で按分した金額として政令で定める金額をいう。）の関連者等収入保険料の合計額に対する割合として政令で定めるところにより計算した割合が百分の五十未満であること。
a foreign affiliated corporation that has its head office or principal office in a state or territory designated by the Minister of Finance as a state or territory whose cooperation with international efforts for the exchange of information on taxes is significantly insufficient.
租税に関する情報の交換に関する国際的な取組への協力が著しく不十分な国又は地域として財務大臣が指定する国又は地域に本店又は主たる事務所を有する外国関係法人
covered affiliated foreign corporation: A foreign affiliated corporation that does not satisfy one or more of the following requirements (excluding one that falls under the category of a specified foreign affiliated corporation):
it is not one whose principal business is the holding of shares, etc. or bonds, the provision of industrial property rights or other rights relating to technology, production methods involving special technology or anything equivalent thereto (including rights to use those rights) or copyrights (including rights of publication, neighboring rights and anything equivalent thereto), or the leasing of ships or aircraft (excluding, among foreign affiliated corporations whose principal business is the holding of shares, etc., one that would fall under the category of a foreign finance-related corporation if the provisions of item (viii) were applied by deeming the phrase "partially covered foreign affiliated corporation" in that item to be replaced with "foreign affiliated corporation" (excluding one that would fall under the category of a foreign financial institution prescribed in that item; referred to in (b) as a "specified foreign financial holding company"));
it both has, in its state of the head office, an office, store, factory or other fixed facilities found to be necessary for conducting its principal business (for a specified foreign financial holding company, the business management specified by Cabinet Order; the same applies in (c)), and itself conducts the management, control and operation of its business in its state of the head office;
その本店所在地国においてその主たる事業（特定外国金融持株会社にあつては、政令で定める経営管理。ハにおいて同じ。）を行うに必要と認められる事務所、店舗、工場その他の固定施設を有していること並びにその本店所在地国においてその事業の管理、支配及び運営を自ら行つていることのいずれにも該当すること。
in each business year, it falls under the case specified in each of the following according to which of the following businesses its principal business falls under:
各事業年度においてその行う主たる事業が次に掲げる事業のいずれに該当するかに応じそれぞれ次に定める場合に該当すること。
wholesale business, banking business, trust business, financial instruments business, insurance business, water transportation business or air transportation business: The case specified by Cabinet Order in which the foreign affiliated corporation conducts business mainly with a person other than [1] a specially-related domestic corporation of the foreign affiliated corporation, [2] a specially-related shareholder, etc. or [3] any other person specified by Cabinet Order as being equivalent to the persons mentioned in [1] or [2]; or
business other than the businesses listed in 1.: The case specified by Cabinet Order in which the foreign affiliated corporation conducts business mainly in its state of the head office (including the waters pertaining to that state of the head office that are specified by Cabinet Order as prescribed in Article 66-6, paragraph (2), item (iii), (c), 2.).
（１）に掲げる事業以外の事業 その事業を主としてその本店所在地国（当該本店所在地国に係る水域で第六十六条の六第二項第三号ハ（２）に規定する政令で定めるものを含む。）において行つている場合として政令で定める場合
amount of applicable income: An amount adjusted, with respect to the amount of income of a specified foreign affiliated corporation or covered affiliated foreign corporation in its settlement of accounts for each business year, pursuant to the method specified by Cabinet Order, based on the amount calculated in accordance with the standards specified by Cabinet Order in a manner equivalent to the manner for calculating the amount of income for each business year pursuant to the Corporation Tax Act and this Act (hereinafter referred to in this item as the "base income amount"), in terms of the amount of loss incurred in each of the business years that commenced within seven years before the first day of the relevant business year and the amount of tax pertaining to the base income amount;
number of shares, etc. held through direct and/or indirect ownership: The sum of the number or amount of shares, etc. of a foreign corporation held directly by a resident prescribed in Article 2, paragraph (1), item (i)-2 or domestic corporation and the number or amount of shares, etc. of the foreign corporation specified by Cabinet Order as being held indirectly by the individual or domestic corporation via another foreign corporation;
直接及び間接保有の株式等の数 第二条第一項第一号の二に規定する居住者又は内国法人が直接に有する外国法人の株式等の数又は金額及び他の外国法人を通じて間接に有するものとして政令で定める当該外国法人の株式等の数又は金額の合計数又は合計額をいう。
partially covered foreign affiliated corporation: A foreign affiliated corporation that satisfies all of the requirements listed in item (iv), (a) through (c) (excluding one that falls under the category of a specified foreign affiliated corporation);
foreign finance-related corporation: A partially covered foreign affiliated corporation that engages in the banking business, financial instruments business (limited to business of the same type as the type I financial instruments business prescribed in Article 28, paragraph (1) of the Financial Instruments and Exchange Act) or insurance business in accordance with the laws and regulations of its state of the head office and whose officers or employees engage, in its state of the head office, in all of the operations that are found to be ordinarily necessary to properly carry out those businesses (hereinafter referred to in this item as a "foreign financial institution"), and a partially covered foreign affiliated corporation specified by Cabinet Order as being equivalent to a foreign financial institution;
外国金融関係法人 その本店所在地国の法令に準拠して銀行業、金融商品取引業（金融商品取引法第二十八条第一項に規定する第一種金融商品取引業と同種類の業務に限る。）又は保険業を行う部分対象外国関係法人でその本店所在地国においてその役員又は使用人がこれらの事業を的確に遂行するために通常必要と認められる業務の全てに従事しているもの（以下この号において「外国金融機関」という。）及び外国金融機関に準ずるものとして政令で定める部分対象外国関係法人をいう。
liquidating partially covered foreign affiliated corporation: A foreign affiliated corporation that has dissolved and that fell under the category of a partially covered foreign affiliated corporation in each of the business years that began within two years before the first day of the business year that includes the date of its dissolution;
清算部分対象外国関係法人 解散した外国関係法人のうち、その解散の日を含む事業年度開始の日前二年以内に開始した事業年度のいずれにおいても部分対象外国関係法人に該当していたものをいう。
liquidating foreign financial affiliated corporation: A foreign affiliated corporation that has dissolved and that fell under the category of a foreign finance-related corporation in each of the business years that began within one year before the first day of the business year that includes the date of its dissolution;
special liquidation business year: A business year that includes any day within the period from the end of the business year in which a liquidating partially covered foreign affiliated corporation or liquidating foreign financial affiliated corporation first ceased to fall under the category of a partially covered foreign affiliated corporation or foreign finance-related corporation to the day on which three years have elapsed from that day (if the date of determination of the residual assets of the liquidating partially covered foreign affiliated corporation or liquidating foreign financial affiliated corporation is before the day on which those three years have elapsed, the date of determination of the residual assets, and if the date of determination of the residual assets is after the day on which those three years have elapsed due to the laws and regulations or practices of its state of the head office or for any other unavoidable reason, the day specified by Cabinet Order).
特例清算事業年度 清算部分対象外国関係法人又は清算外国金融関係法人が最初に部分対象外国関係法人又は外国金融関係法人に該当しないこととなつた事業年度終了の日から同日以後三年を経過した日（当該清算部分対象外国関係法人又は清算外国金融関係法人の残余財産の確定の日が当該三年を経過した日前である場合には当該残余財産の確定の日とし、その本店所在地国の法令又は慣行その他やむを得ない理由により当該残余財産の確定の日が当該三年を経過した日後である場合には政令で定める日とする。）までの期間内の日を含む事業年度をいう。
When it is necessary in order to determine whether a foreign affiliated corporation of a domestic corporation falls under any of item (iii), (a), 1. through 5. of the preceding paragraph, the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of the domestic corporation may request the domestic corporation to present or submit, within a specified period, documents or other materials showing that the foreign affiliated corporation falls under (a), 1. through 5. of that item. In this case, if those documents or other materials are not presented or submitted, with regard to the application of the provisions of that paragraph (limited to the part pertaining to (a) of that item), the foreign affiliated corporation is presumed not to fall under (a), 1. through 5. of that item.
When it is necessary in order to determine whether a foreign affiliated corporation of a domestic corporation satisfies the requirements listed in paragraph (2), item (iv), (a) through (c), the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of the domestic corporation may request the domestic corporation to present or submit, within a specified period, documents or other materials showing that the foreign affiliated corporation satisfies the requirements listed in (a) through (c) of that item. In this case, if those documents or other materials are not presented or submitted, with regard to the application of the provisions of that paragraph (limited to the part pertaining to that item or item (vii)), the foreign affiliated corporation is presumed not to satisfy the requirements listed in item (iv), (a) through (c) of that paragraph.
When it is necessary in order to determine whether a foreign affiliated corporation of a domestic corporation falls under the category of either a liquidating partially covered foreign affiliated corporation or a liquidating foreign financial affiliated corporation, the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of the domestic corporation may request the domestic corporation to present or submit, within a specified period, documents or other materials showing that the foreign affiliated corporation falls under the category of a liquidating partially covered foreign affiliated corporation or a liquidating foreign financial affiliated corporation. In this case, if those documents or other materials are not presented or submitted, with regard to the application of the provisions of paragraph (2) (limited to the part pertaining to item (ix) or item (x)), the foreign affiliated corporation is presumed not to fall under the category of a liquidating partially covered foreign affiliated corporation or a liquidating foreign financial affiliated corporation.
国税庁の当該職員又は内国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、内国法人に係る外国関係法人が清算部分対象外国関係法人又は清算外国金融関係法人のいずれかに該当するかどうかを判定するために必要があるときは、当該内国法人に対し、期間を定めて、当該外国関係法人が清算部分対象外国関係法人又は清算外国金融関係法人に該当することを明らかにする書類その他の資料の提示又は提出を求めることができる。この場合において、当該書類その他の資料の提示又は提出がないときは、第二項（第九号又は第十号に係る部分に限る。）の規定の適用については、当該外国関係法人は清算部分対象外国関係法人又は清算外国金融関係法人に該当しないものと推定する。
When it is necessary in order to determine whether each business year of a foreign affiliated corporation of a domestic corporation falls under the category of a special liquidation business year, the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of the domestic corporation may request the domestic corporation to present or submit, within a specified period, documents or other materials showing that the relevant business year falls under the category of a special liquidation business year. In this case, if those documents or other materials are not presented or submitted, with regard to the application of the provisions of paragraph (2) (limited to the part pertaining to item (xi)), the relevant business year is presumed not to fall under the category of a special liquidation business year.
The provisions of paragraph (1) do not apply to the amount of applicable income of a foreign affiliated corporation listed in each of the following items of a domestic corporation that is a specially-related shareholder, etc. for the business year to which the fact applies, if there is a fact that falls under the case specified in the relevant item with respect to that foreign affiliated corporation:
specified foreign affiliated corporation: The case where the tax burden ratio of the specified foreign affiliated corporation for each business year (meaning the ratio calculated pursuant to the method specified by Cabinet Order as the ratio of the amount of taxes imposed on the income of a foreign affiliated corporation for each business year to the amount of that income; the same applies in the following item, paragraph (12) and paragraph (14)) is 27 percent or more;
covered affiliated foreign corporation: The case where the tax burden ratio of the covered affiliated foreign corporation for each business year is 20 percent or more.
Where a partially covered foreign affiliated corporation of a domestic corporation that is a specially-related shareholder, etc. (excluding one that falls under the category of a foreign finance-related corporation; hereinafter the same applies in this paragraph and the following paragraph) has, in each business year beginning on or after April 1, 2010, the following amounts for the relevant business year (hereinafter referred to in this paragraph as the "amount of specified income"), the amount equivalent to the amount calculated pursuant to the method specified by Cabinet Order, out of the partially applicable amount pertaining to the amount of specified income for the relevant business year, as the amount corresponding to the number of shares, etc. held through direct and/or indirect ownership by the domestic corporation that is the specially-related shareholder, etc. in the partially covered foreign affiliated corporation, while taking into consideration the contents of the claim vested in those shares, etc. (referred to in the following Article and Article 66-9-4 as the "partially taxable amount") is deemed to be an amount of revenue of the domestic corporation that is the specially-related shareholder, etc., and is included in gross profit in calculating the amount of income of the domestic corporation for each business year that includes the day on which four months have elapsed since the day following the last day of the relevant business year:
特殊関係株主等である内国法人に係る部分対象外国関係法人（外国金融関係法人に該当するものを除く。以下この項及び次項において同じ。）が、平成二十二年四月一日以後に開始する各事業年度において、当該各事業年度に係る次に掲げる金額（以下この項において「特定所得の金額」という。）を有する場合には、当該各事業年度の特定所得の金額に係る部分適用対象金額のうち当該特殊関係株主等である内国法人の有する当該部分対象外国関係法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権の内容を勘案して政令で定めるところにより計算した金額（次条及び第六十六条の九の四において「部分課税対象金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から四月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。
the amount remaining after deducting, from the total amount of dividend of surplus, etc. (meaning dividends of surplus, etc. prescribed in paragraph (1), including distributions of monies prescribed in Article 23, paragraph (1), item (ii) of the Corporation Tax Act; hereinafter the same applies in this item and item (xi), (a)) (excluding the amount of dividend of surplus, etc. received from another corporation in the case where the requirements specified by Cabinet Order are satisfied, such as the requirement that the ratio of the number or amount of shares, etc. of the other corporation held by the partially covered foreign affiliated corporation to the total number or total amount of its issued shares, etc. is 25 percent or more (excluding the amount of dividend of surplus, etc. specified by Cabinet Order as the amount of dividend of surplus, etc. that is to be included in deductible expenses in the calculation of the amount of income of the other corporation); hereinafter the same applies in this item), the total amount of expenses directly incurred to obtain that amount of dividend of surplus, etc. and the amount calculated pursuant to the method specified by Cabinet Order as the amount of expenses pertaining to that amount of dividend of surplus, etc.;
剰余金の配当等（第一項に規定する剰余金の配当等をいい、法人税法第二十三条第一項第二号に規定する金銭の分配を含む。以下この号及び第十一号イにおいて同じ。）の額（当該部分対象外国関係法人の有する他の法人の株式等の数又は金額のその発行済株式等の総数又は総額のうちに占める割合が百分の二十五以上であることその他の政令で定める要件に該当する場合における当該他の法人から受ける剰余金の配当等の額（当該他の法人の所得の金額の計算上損金の額に算入することとされている剰余金の配当等の額として政令で定める剰余金の配当等の額を除く。）を除く。以下この号において同じ。）の合計額から当該剰余金の配当等の額を得るために直接要した費用の額の合計額及び当該剰余金の配当等の額に係る費用の額として政令で定めるところにより計算した金額を控除した残額
the amount remaining after deducting, from the total amount of interest received, etc. (meaning interest that it receives (including anything specified by Cabinet Order as being equivalent thereto; hereinafter the same applies in this item); hereinafter the same applies in this item and item (xi), (b)) (excluding the amount of interest on deposits or savings (including those equivalent to those specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (x) of the Income Tax Act) arising in the ordinary course of operations pertaining to its business, the amount of interest pertaining to loans of money made by a partially covered foreign affiliated corporation whose principal business is the lending of money (limited to one that has obtained a license or registration or any other similar disposition in its state of the head office under the provisions of the laws and regulations of its state of the head office with respect to engaging in the lending of money as a business) and whose officers or employees engage, in its state of the head office, in all of the operations that are found to be ordinarily necessary to properly carry out its business of lending money, and the amount of any other interest specified by Cabinet Order; hereinafter the same applies in this item), the total amount of expenses directly incurred to obtain that amount of interest received, etc.;
受取利子等（その支払を受ける利子（これに準ずるものとして政令で定めるものを含む。以下この号において同じ。）をいう。以下この号及び第十一号ロにおいて同じ。）の額（その行う事業に係る業務の通常の過程において生ずる預金又は貯金（所得税法第二条第一項第十号に規定する政令で定めるものに相当するものを含む。）の利子の額、金銭の貸付けを主たる事業とする部分対象外国関係法人（金銭の貸付けを業として行うことにつきその本店所在地国の法令の規定によりその本店所在地国において免許又は登録その他これらに類する処分を受けているものに限る。）でその本店所在地国においてその役員又は使用人がその行う金銭の貸付けの事業を的確に遂行するために通常必要と認められる業務の全てに従事しているものが行う金銭の貸付けに係る利子の額その他政令で定める利子の額を除く。以下この号において同じ。）の合計額から当該受取利子等の額を得るために直接要した費用の額の合計額を控除した残額
the amount remaining after deducting, from the total amount of consideration for the lending of Securities, the total amount of expenses directly incurred to obtain that consideration;
有価証券の貸付けによる対価の額の合計額から当該対価の額を得るために直接要した費用の額の合計額を控除した残額
the amount obtained by subtracting, from the total amount of consideration for the transfer of Securities (excluding the amount of consideration for the transfer of shares, etc. of another corporation in the case where the ratio of the number or amount of shares, etc. of the other corporation held by the partially covered foreign affiliated corporation to the total number or total amount of its issued shares, etc. is 25 percent or more immediately before the transfer; hereinafter the same applies in this item), the total amount calculated pursuant to the method specified by Cabinet Order as the cost of the transfer of those Securities and the total amount of expenses directly incurred to obtain that consideration;
有価証券の譲渡に係る対価の額（当該部分対象外国関係法人の有する他の法人の株式等の数又は金額のその発行済株式等の総数又は総額のうちに占める割合が、当該譲渡の直前において、百分の二十五以上である場合における当該他の法人の株式等の譲渡に係る対価の額を除く。以下この号において同じ。）の合計額から当該有価証券の譲渡に係る原価の額として政令で定めるところにより計算した金額の合計額及び当該対価の額を得るために直接要した費用の額の合計額を減算した金額
the amount calculated pursuant to the provisions of Order of the Ministry of Finance as the amount of profit or the amount of loss pertaining to derivative transactions (meaning derivative transactions prescribed in Article 61-5, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this item and item (xi), (e)) (excluding the amount of profit or the amount of loss pertaining to derivative transactions specified by Order of the Ministry of Finance as derivative transactions conducted to reduce the losses listed in the items of Article 61-6, paragraph (1) of that Act, the amount of profit or the amount of loss pertaining to derivative transactions specified by Order of the Ministry of Finance that are conducted by a partially covered foreign affiliated corporation that engages, as a business, in acts equivalent to the acts listed in the items of Article 2, paragraph (22) of the Commodity Derivatives Transaction Act in accordance with the laws and regulations of its state of the head office (limited to one whose officers or employees engage, in its state of the head office, in all of the operations that are found to be ordinarily necessary to properly carry out the business pertaining to those acts), and the amount of profit or the amount of loss pertaining to any other derivative transactions specified by Order of the Ministry of Finance);
デリバティブ取引（法人税法第六十一条の五第一項に規定するデリバティブ取引をいう。以下この号及び第十一号ホにおいて同じ。）に係る利益の額又は損失の額として財務省令で定めるところにより計算した金額（同法第六十一条の六第一項各号に掲げる損失を減少させるために行つたデリバティブ取引として財務省令で定めるデリバティブ取引に係る利益の額又は損失の額、その本店所在地国の法令に準拠して商品先物取引法第二条第二十二項各号に掲げる行為に相当する行為を業として行う部分対象外国関係法人（その本店所在地国においてその役員又は使用人がその行う当該行為に係る事業を的確に遂行するために通常必要と認められる業務の全てに従事しているものに限る。）が行う財務省令で定めるデリバティブ取引に係る利益の額又は損失の額その他財務省令で定めるデリバティブ取引に係る利益の額又は損失の額を除く。）
the amount calculated pursuant to the provisions of Order of the Ministry of Finance as the amount of profit or the amount of loss arising from fluctuations in foreign exchange rates with respect to transactions it conducts or assets or liabilities it holds (excluding the amount of profit or the amount of loss arising in the ordinary course of operations pertaining to its business (excluding a business of conducting transactions specified by Cabinet Order));
その行う取引又はその有する資産若しくは負債につき外国為替の売買相場の変動に伴つて生ずる利益の額又は損失の額として財務省令で定めるところにより計算した金額（その行う事業（政令で定める取引を行う事業を除く。）に係る業務の通常の過程において生ずる利益の額又は損失の額を除く。）
the amount of profit or the amount of loss arising from the investment, holding, transfer, or lending of, or any other act involving, assets that give rise to the amount of profit or the amount of loss pertaining to the amounts listed in the preceding items (including any amount of profit or amount of loss similar thereto) (excluding the amount of profit or the amount of loss pertaining to the amounts listed in those items and the amount of profit or the amount of loss pertaining to transactions specified by Order of the Ministry of Finance as transactions conducted to reduce the losses listed in the items of Article 61-6, paragraph (1) of the Corporation Tax Act);
前各号に掲げる金額に係る利益の額又は損失の額（これらに類する利益の額又は損失の額を含む。）を生じさせる資産の運用、保有、譲渡、貸付けその他の行為により生ずる利益の額又は損失の額（当該各号に掲げる金額に係る利益の額又は損失の額及び法人税法第六十一条の六第一項各号に掲げる損失を減少させるために行つた取引として財務省令で定める取引に係る利益の額又は損失の額を除く。）
the amount obtained by subtracting the amount listed in (b) from the amount listed in (a):
イに掲げる金額からロに掲げる金額を減算した金額
the amount specified by Cabinet Order as the amount equivalent to the balance remaining after deducting the total amount of reinsurance premiums paid from the total amount of premium income;
収入保険料の合計額から支払つた再保険料の合計額を控除した残額に相当するものとして政令で定める金額
the amount specified by Cabinet Order as the amount equivalent to the balance remaining after deducting the total amount of reinsurance proceeds received from the total amount of insurance proceeds paid.
支払保険金の額の合計額から収入した再保険金の額の合計額を控除した残額に相当するものとして政令で定める金額
the amount remaining after deducting, from the total amount of consideration for the lending of fixed assets (excluding those specified by Cabinet Order; hereinafter the same applies in this item and item (xi), (i)) (including acts of allowing the use of real property or rights existing on real property) (excluding the amount of consideration for the lending of fixed assets (excluding real property and rights existing on real property) that are mainly used in its state of the head office, the amount of consideration for the lending of real property or rights existing on real property located in its state of the head office (including acts of allowing the use thereof), and the amount of consideration for the lending of fixed assets by a partially covered foreign affiliated corporation that satisfies the requirements specified by Cabinet Order, such as the requirement that its officers or employees engage, in its state of the head office, in all of the operations that are found to be ordinarily necessary to properly carry out the lending of fixed assets (including acts of allowing the use of real property or rights existing on real property; hereinafter the same applies in this item and item (xi), (i)); hereinafter the same applies in this item), the total amount of expenses directly incurred to obtain that consideration (including the amount calculated pursuant to the method specified by Cabinet Order as the amount of depreciation allowances pertaining to fixed assets it holds);
固定資産（政令で定めるものを除く。以下この号及び第十一号リにおいて同じ。）の貸付け（不動産又は不動産の上に存する権利を使用させる行為を含む。）による対価の額（主としてその本店所在地国において使用に供される固定資産（不動産及び不動産の上に存する権利を除く。）の貸付けによる対価の額、その本店所在地国にある不動産又は不動産の上に存する権利の貸付け（これらを使用させる行為を含む。）による対価の額及びその本店所在地国においてその役員又は使用人が固定資産の貸付け（不動産又は不動産の上に存する権利を使用させる行為を含む。以下この号及び第十一号リにおいて同じ。）を的確に遂行するために通常必要と認められる業務の全てに従事していることその他の政令で定める要件に該当する部分対象外国関係法人が行う固定資産の貸付けによる対価の額を除く。以下この号において同じ。）の合計額から当該対価の額を得るために直接要した費用の額（その有する固定資産に係る償却費の額として政令で定めるところにより計算した金額を含む。）の合計額を控除した残額
the amount remaining after deducting, from the total amount of royalties for industrial property rights or other rights relating to technology, production methods involving special technology or anything equivalent thereto (including rights to use those rights), or copyrights (including rights of publication, neighboring rights and anything equivalent thereto) (hereinafter referred to in this paragraph as "intangible assets, etc.") (excluding royalties for intangible assets, etc. pertaining to the results of research and development conducted by itself and any other royalties specified by Cabinet Order; hereinafter the same applies in this item), the total amount of expenses directly incurred to obtain those royalties (including the amount calculated pursuant to the method specified by Cabinet Order as the amount of depreciation allowances pertaining to intangible assets, etc. it holds);
工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）又は著作権（出版権及び著作隣接権その他これに準ずるものを含む。）（以下この項において「無形資産等」という。）の使用料（自ら行つた研究開発の成果に係る無形資産等の使用料その他の政令で定めるものを除く。以下この号において同じ。）の合計額から当該使用料を得るために直接要した費用の額（その有する無形資産等に係る償却費の額として政令で定めるところにより計算した金額を含む。）の合計額を控除した残額
the amount obtained by subtracting, from the total amount of consideration for the transfer of intangible assets, etc. (excluding the amount of consideration for the transfer of intangible assets, etc. pertaining to the results of research and development conducted by itself and the amount of any other consideration specified by Cabinet Order; hereinafter the same applies in this item), the total amount of costs of the transfer of those intangible assets, etc. and the total amount of expenses directly incurred to obtain that consideration;
無形資産等の譲渡に係る対価の額（自ら行つた研究開発の成果に係る無形資産等の譲渡に係る対価の額その他の政令で定める対価の額を除く。以下この号において同じ。）の合計額から当該無形資産等の譲渡に係る原価の額の合計額及び当該対価の額を得るために直接要した費用の額の合計額を減算した金額
the amount remaining after deducting the amount listed in (l) for the relevant business year from the amount specified by Cabinet Order as the amount of income of the partially covered foreign affiliated corporation for each business year that would be calculated if there were none of the amounts listed in (a) through (k):
イからルまでに掲げる金額がないものとした場合の当該部分対象外国関係法人の各事業年度の所得の金額として政令で定める金額から当該各事業年度に係るヲに掲げる金額を控除した残額
the amount of dividend of surplus, etc. it receives;
支払を受ける剰余金の配当等の額
the amount of interest received, etc.;
受取利子等の額
the amount of consideration for the lending of Securities;
有価証券の貸付けによる対価の額
the amount obtained by subtracting, from the total amount of consideration for the transfer of Securities, the total amount calculated pursuant to the method specified by Cabinet Order as the cost of the transfer of those Securities;
有価証券の譲渡に係る対価の額の合計額から当該有価証券の譲渡に係る原価の額として政令で定めるところにより計算した金額の合計額を減算した金額
the amount calculated pursuant to the provisions of Order of the Ministry of Finance as the amount of profit or the amount of loss pertaining to derivative transactions;
デリバティブ取引に係る利益の額又は損失の額として財務省令で定めるところにより計算した金額
the amount calculated pursuant to the provisions of Order of the Ministry of Finance as the amount of profit or the amount of loss arising from fluctuations in foreign exchange rates with respect to transactions it conducts or assets or liabilities it holds;
その行う取引又はその有する資産若しくは負債につき外国為替の売買相場の変動に伴つて生ずる利益の額又は損失の額として財務省令で定めるところにより計算した金額
the amount of profit or the amount of loss arising from the investment, holding, transfer, or lending of, or any other act involving, assets that give rise to the amount of profit or the amount of loss pertaining to the amounts listed in items (i) through (vi) (including any amount of profit or amount of loss similar thereto) (excluding the amount of profit or the amount of loss pertaining to the amounts listed in those items);
第一号から第六号までに掲げる金額に係る利益の額又は損失の額（これらに類する利益の額又は損失の額を含む。）を生じさせる資産の運用、保有、譲渡、貸付けその他の行為により生ずる利益の額又は損失の額（当該各号に掲げる金額に係る利益の額又は損失の額を除く。）
the amount listed in item (vii)-2;
第七号の二に掲げる金額
the amount of consideration for the lending of fixed assets;
固定資産の貸付けによる対価の額
royalties received for intangible assets, etc.;
支払を受ける無形資産等の使用料
the amount obtained by subtracting, from the total amount of consideration for the transfer of intangible assets, etc., the total amount of costs of the transfer of those intangible assets, etc.;
無形資産等の譲渡に係る対価の額の合計額から当該無形資産等の譲渡に係る原価の額の合計額を減算した金額
the amount calculated by multiplying the amount obtained by adding the amount of personnel expenses and other expenses specified by Cabinet Order to the amount specified by Cabinet Order as the amount of total assets, by 50 percent.
総資産の額として政令で定める金額に人件費その他の政令で定める費用の額を加算した金額に百分の五十を乗じて計算した金額
The partially applicable amount prescribed in the preceding paragraph means the sum of the total of the amounts listed in items (i) through (iii), item (viii), item (ix) and item (xi) of that paragraph for each business year of a partially covered foreign affiliated corporation, and the amount obtained by making adjustments pursuant to the method specified by Cabinet Order, based on the total of the amounts listed in items (iv) through (vii)-2 and item (x) of that paragraph for the relevant business year (if that total is less than zero, zero), with regard to the amount of the portion by which the total of the amounts listed in items (iv) through (vii)-2 and item (x) of that paragraph arising in each business year that began within seven years before the first day of the relevant business year fell below zero.
前項に規定する部分適用対象金額とは、部分対象外国関係法人の各事業年度の同項第一号から第三号まで、第八号、第九号及び第十一号に掲げる金額の合計額と、当該各事業年度の同項第四号から第七号の二まで及び第十号に掲げる金額の合計額（当該合計額が零を下回る場合には、零）を基礎として当該各事業年度開始の日前七年以内に開始した各事業年度において生じた同項第四号から第七号の二まで及び第十号に掲げる金額の合計額が零を下回る部分の金額につき政令で定めるところにより調整を加えた金額とを合計した金額をいう。
Where a partially covered foreign affiliated corporation of a domestic corporation that is a specially-related shareholder, etc. (limited to one that falls under the category of a foreign finance-related corporation; hereinafter the same applies in this paragraph and the following paragraph) has, in each business year beginning on or after April 1, 2010, the following amounts for the relevant business year (hereinafter referred to in this paragraph as the "amount of specified income"), the amount equivalent to the amount calculated pursuant to the method specified by Cabinet Order, out of the partially applicable amount for a financial affiliated corporation pertaining to the amount of specified income for the relevant business year, as the amount corresponding to the number of shares, etc. held through direct and/or indirect ownership by the domestic corporation that is the specially-related shareholder, etc. in the partially covered foreign affiliated corporation, while taking into consideration the contents of the claim vested in those shares, etc. (referred to in the following Article and Article 66-9-4 as the "partially taxable amount for a financial affiliated corporation") is deemed to be an amount of revenue of the domestic corporation that is the specially-related shareholder, etc., and is included in gross profit in calculating the amount of income of the domestic corporation for each business year that includes the day on which four months have elapsed since the day following the last day of the relevant business year:
特殊関係株主等である内国法人に係る部分対象外国関係法人（外国金融関係法人に該当するものに限る。以下この項及び次項において同じ。）が、平成二十二年四月一日以後に開始する各事業年度において、当該各事業年度に係る次に掲げる金額（以下この項において「特定所得の金額」という。）を有する場合には、当該各事業年度の特定所得の金額に係る金融関係法人部分適用対象金額のうち当該特殊関係株主等である内国法人の有する当該部分対象外国関係法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権の内容を勘案して政令で定めるところにより計算した金額（次条及び第六十六条の九の四において「金融関係法人部分課税対象金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から四月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。
the amount calculated pursuant to the method specified by Cabinet Order as the amount of profit pertaining to the capital equivalent to the excess, in the case where the amount equivalent to the parent company's equity, etc. of a partially covered foreign affiliated corporation whose issued shares, etc. are all held directly or indirectly by a single domestic corporation that is a specially-related shareholder, etc. and by domestic corporations that have a specified capital relationship (meaning a relationship whereby one of the corporations holds, directly or indirectly, all of the issued shares, etc. of the other, or any other relationship specified by Cabinet Order) with that single domestic corporation, and which satisfies the requirements specified by Cabinet Order (limited to one for which the ratio of the amount specified by Cabinet Order as the amount obtained by making adjustments to its net assets with regard to surplus and other matters (hereinafter referred to in this item as the "amount equivalent to the parent company's equity, etc.") to the amount specified by Cabinet Order as the amount of its total assets exceeds 70 percent) exceeds the amount specified by Cabinet Order by taking into consideration the amount of capital below which it may not fall under the laws and regulations of its state of the head office;
特殊関係株主等である一の内国法人及び当該一の内国法人との間に特定資本関係（いずれか一方の法人が他方の法人の発行済株式等の全部を直接又は間接に保有する関係その他の政令で定める関係をいう。）のある内国法人によつてその発行済株式等の全部を直接又は間接に保有されている部分対象外国関係法人で政令で定める要件を満たすもの（その純資産につき剰余金その他に関する調整を加えた金額として政令で定める金額（以下この号において「親会社等資本持分相当額」という。）の総資産の額として政令で定める金額に対する割合が百分の七十を超えるものに限る。）の親会社等資本持分相当額がその本店所在地国の法令に基づき下回ることができない資本の額を勘案して政令で定める金額を超える場合におけるその超える部分に相当する資本に係る利益の額として政令で定めるところにより計算した金額
the amount equivalent to the amount listed in paragraph (8), item (viii) that is obtained when the amount is calculated for the partially covered foreign affiliated corporation in accordance with the provisions of that item;
部分対象外国関係法人について第八項第八号の規定に準じて計算した場合に算出される同号に掲げる金額に相当する金額
the amount equivalent to the amount listed in paragraph (8), item (ix) that is obtained when the amount is calculated for the partially covered foreign affiliated corporation in accordance with the provisions of that item;
部分対象外国関係法人について第八項第九号の規定に準じて計算した場合に算出される同号に掲げる金額に相当する金額
the amount equivalent to the amount listed in paragraph (8), item (x) that is obtained when the amount is calculated for the partially covered foreign affiliated corporation in accordance with the provisions of that item;
部分対象外国関係法人について第八項第十号の規定に準じて計算した場合に算出される同号に掲げる金額に相当する金額
the amount equivalent to the amount listed in paragraph (8), item (xi) that is obtained when the amount is calculated for the partially covered foreign affiliated corporation in accordance with the provisions of that item.
部分対象外国関係法人について第八項第十一号の規定に準じて計算した場合に算出される同号に掲げる金額に相当する金額
The partially applicable amount for a financial affiliated corporation prescribed in the preceding paragraph means whichever is the greater of the following amounts for each business year of a partially covered foreign affiliated corporation:
前項に規定する金融関係法人部分適用対象金額とは、部分対象外国関係法人の各事業年度の次に掲げる金額のうちいずれか多い金額をいう。
the amount listed in item (i) of the preceding paragraph;
前項第一号に掲げる金額
the sum of the total of the amounts listed in item (ii), item (iii) and item (v) of the preceding paragraph, and the amount obtained by making adjustments pursuant to the method specified by Cabinet Order, based on the amount listed in item (iv) of that paragraph (if that amount is less than zero, zero), with regard to the amount of the portion by which the amount listed in that item arising in each business year that began within seven years before the first day of the relevant business year fell below zero.
The provisions of paragraph (8) and paragraph (10) do not apply to the partially applicable amount (meaning the partially applicable amount prescribed in paragraph (9); hereinafter the same applies in this paragraph) or the partially applicable amount for a financial affiliated corporation (meaning the partially applicable amount for a financial affiliated corporation prescribed in the preceding paragraph; hereinafter the same applies in this paragraph) of a partially covered foreign affiliated corporation of a domestic corporation that is a specially-related shareholder, etc. for the business year to which the fact applies, if any of the following facts applies to the partially covered foreign affiliated corporation:
the tax burden ratio for each business year is 20 percent or more;
各事業年度の租税負担割合が百分の二十以上であること。
the partially applicable amount or the partially applicable amount for a financial affiliated corporation in each business year is 20 million yen or less;
各事業年度における部分適用対象金額又は金融関係法人部分適用対象金額が二千万円以下であること。
the ratio of the partially applicable amount or the partially applicable amount for a financial affiliated corporation in each business year to the amount specified by Cabinet Order as the amount equivalent to the amount of income based on the settlement of accounts for the relevant business year is 5 percent or less.
各事業年度の決算に基づく所得の金額に相当する金額として政令で定める金額のうちに当該各事業年度における部分適用対象金額又は金融関係法人部分適用対象金額の占める割合が百分の五以下であること。
Where a foreign affiliated corporation of a domestic corporation that is a specially-related shareholder, etc. comes to fall under the category of a liquidating partially covered foreign affiliated corporation or a liquidating foreign financial affiliated corporation, the provisions of this Subsection apply to the special liquidation business year of the liquidating partially covered foreign affiliated corporation or liquidating foreign financial affiliated corporation, by deeming the liquidating partially covered foreign affiliated corporation to be a partially covered foreign affiliated corporation and the liquidating foreign financial affiliated corporation to be a foreign finance-related corporation, respectively.
特殊関係株主等である内国法人に係る外国関係法人が清算部分対象外国関係法人又は清算外国金融関係法人に該当することとなつた場合における当該清算部分対象外国関係法人又は清算外国金融関係法人の特例清算事業年度については、当該清算部分対象外国関係法人は部分対象外国関係法人と、当該清算外国金融関係法人は外国金融関係法人とそれぞれみなして、この款の規定を適用する。
A domestic corporation that is a specially-related shareholder, etc. must attach a balance sheet and profit and loss statement for each business year regarding the following foreign affiliated corporations of the domestic corporation as well as any other documents specified by Order of the Ministry of Finance, to its final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act for the business year that includes the day on which four months have elapsed since the day following the last day of the relevant business year:
特殊関係株主等である内国法人は、当該内国法人に係る次に掲げる外国関係法人の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から四月を経過する日を含む各事業年度の法人税法第二条第三十一号に規定する確定申告書に添付しなければならない。
a partially covered foreign affiliated corporation whose tax burden ratio for the relevant business year is less than 20 percent (excluding any partially covered foreign affiliated corporation to which either of the facts referred to in paragraph (12), item (ii) or item (iii) applies in the relevant business year (referred to in the following paragraph as a "partially covered foreign affiliated corporation exempt from attachment"));
当該各事業年度の租税負担割合が百分の二十未満である部分対象外国関係法人（当該部分対象外国関係法人のうち、当該各事業年度において第十二項第二号又は第三号のいずれかに該当する事実があるもの（次項において「添付不要部分対象外国関係法人」という。）を除く。）
a covered affiliated foreign corporation whose tax burden ratio for the relevant business year is less than 20 percent;
a specified foreign affiliated corporation whose tax burden ratio for the relevant business year is less than 27 percent.
A domestic corporation that is a specially-related shareholder, etc. must, pursuant to the provisions of Order of the Ministry of Finance, retain a balance sheet and profit and loss statement for each business year of a partially covered foreign affiliated corporation exempt from attachment of the domestic corporation as well as any other documents specified by Order of the Ministry of Finance.
特殊関係株主等である内国法人は、財務省令で定めるところにより、当該内国法人に係る添付不要部分対象外国関係法人の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を保存しなければならない。
The provisions of paragraph (1), paragraph (8), paragraph (10) and the preceding three paragraphs do not apply where a foreign affiliated corporation of a domestic corporation that is a specially-related shareholder, etc. falls under the category of foreign affiliated company prescribed in Article 66-6, paragraph (2), item (i) and the domestic corporation that is a specially-related shareholder, etc. falls under the category of domestic corporation listed in each item of Article 66-6, paragraph (1).
Where a domestic corporation that is a specially-related shareholder, etc. holds, directly or indirectly, a beneficial interest in a foreign trust (meaning a foreign investment trust prescribed in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations, which is similar to a specified investment trust prescribed in Article 68-3-3, paragraph (1); hereinafter the same applies in this paragraph), the trustee of the foreign trust is deemed to be a different person for each of the trust assets, etc. under the foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the trust property; hereinafter the same applies in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article through Article 66-9-5 are applied thereto.
特殊関係株主等である内国法人が外国信託（投資信託及び投資法人に関する法律第二条第二十四項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条から第六十六条の九の五までの規定を適用する。
The provisions of Article 4-2, paragraph (2) and Article 4-3 of the Corporation Tax Act apply mutatis mutandis in the case where the provisions of the preceding paragraph apply.
法人税法第四条の二第二項及び第四条の三の規定は、前項の規定を適用する場合について準用する。
When the Minister of Finance has designated a state or territory pursuant to the provisions of paragraph (2), item (iii), (d), the Minister is to give public notice thereof.
財務大臣は、第二項第三号ニの規定により国又は地域を指定したときは、これを告示する。