ja-jp	第六十八条の九十三の八　第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係法人（当該特定外国法人から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（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。
en-us	Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6 (1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23 (1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6 (1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:

ja-jp	一　剰余金の配当等の支払　その支払う剰余金の配当等の額
en-us	(i) Payment of dividend of surplus, etc.: The amount of dividend of surplus, etc. to be paid

ja-jp	二　法人税法第二十四条第一項各号に掲げる事由による金銭その他の資産の交付　その交付により減少することとなる利益積立金額に相当する金額
en-us	(ii) Delivery of money or any other assets by reason of the occurrence of any of the events listed in the items of Article 24 (1) of the Corporation Tax Act: The amount equivalent to the amount of profit reserve which is to be decreased due to the delivery

ja-jp	三　当該連結法人に対する剰余金の配当等の支払又は法人税法第二十四条第一項各号に掲げる事由による金銭その他の資産の交付　その支払う剰余金の配当等の額又はその交付により減少することとなる利益積立金額に相当する金額
en-us	(iii) Payment of dividend of surplus, etc. to the said consolidated corporation or delivery of money or any other assets to the said consolidated corporation by reason of the occurrence of any of the events listed in the items of Article 24 (1) of the Corporation Tax Act: The amount equivalent to the amount of profit reserve which is to be decreased due to the amount of dividend of surplus, etc. to be paid or the delivery

ja-jp	２　特殊関係株主等である連結法人の前項各号に掲げる事実が生じた日を含む連結事業年度開始の日前十年以内に開始した事業年度に連結事業年度に該当しないものがある場合において、その該当しない事業年度に係る課税済留保金額（第六十六条の九の八第一項に規定する課税済留保金額をいう。以下この項において同じ。）があるときは、前項の規定の適用については、その課税済留保金額は、当該事業年度の期間に対応する前十年以内の各連結事業年度の個別課税済留保金額とみなす。
en-us	(2) Where a consolidated corporation that is a specially-related shareholder, etc. has a business year that commenced within ten years before the first day of the consolidated business year that includes the day on which the event listed in any item of the preceding paragraph has occurred, which is not included in a consolidated business year, and has a taxed amount of retained income (meaning a taxed amount of retained income prescribed in Article 66-9-8 (1); hereinafter the same shall apply in this paragraph) for the said business year that is not included in a consolidated business year, with regard to the application of the provision of the preceding paragraph, such taxed amount of retained income shall be deemed to be an individually taxed amount of retained income for each consolidated business year within the preceding ten years which corresponds to the period of the said business year.

ja-jp	３　第六十八条の九十二第三項から第六項までの規定は、第一項の規定を適用する場合について準用する。この場合において、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
en-us	(3) The provisions of Article 68-92 (3) to (6) shall apply mutatis mutandis in the case where the provision of paragraph (1) shall apply. In this case, each term or phrase listed in the middle column of the table below that appears in the provision listed in the upper [left hand] column of the same table shall be deemed to be replaced with the corresponding term or phrase listed in the lower [right hand] column of the same table.

ja-jp	４　第六十八条の九十二第七項の規定は、第一項の規定の適用を受けた特殊関係株主等である連結法人の同項の規定により損金の額に算入された金額について準用する。
en-us	(4) The provision of Article 68-92 (7) shall apply mutatis mutandis to the amount included, pursuant to the provision of paragraph (1), in the amount of deductible expense of a consolidated corporation that is a specially-related shareholder, etc. subject to the provision of the said paragraph.

ja-jp	第六十八条の九十三の九　特殊関係株主等と特殊関係内国法人との間に第六十八条の九十三の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十八条の九十三の七第一項の規定により特殊関係株主等である連結法人が納付したとみなされる個別控除対象外国法人税の額のうち前条第一項の規定により各連結事業年度の連結所得の金額の計算上損金の額に算入された個別課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。
en-us	Article 68-93-9 Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 68-93-6 (1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of individually creditable foreign corporation tax that shall be deemed to be paid by a consolidated corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 68-93-7 (1), which pertains to the individually taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of consolidated income for each consolidated business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order.

ja-jp	前項
en-us	preceding paragraph

ja-jp	第一項の
en-us	of paragraph (1)

ja-jp	特定外国法人
en-us	specified foreign corporation

ja-jp	第六十六条の六第一項
en-us	Article 66-6(1)

ja-jp	同条第三項
en-us	paragraph (3) of the said Article

ja-jp	同条第一項
en-us	paragraph (1) of the said Article

ja-jp	、第一項又は前項
en-us	paragraph (1) or the preceding paragraph

ja-jp	第六十六条の九の六第二項第二号に規定する特殊関係内国法人（以下この項において「特殊関係内国法人」という。）に係る同条第一項に規定する特殊関係株主等（以下この項において「特殊関係株主等」という。）である内国法人が適格合併↓［第六十六条の九の六第二項第二号に規定する…内国法人が適格合併…により…受けた］
en-us	domestic corporation that is a specially-related shareholder, etc. prescribed in Article 66-9-6(1) (hereinafter referred to in this paragraph as a "specially-related shareholder, etc.") which is related to a specially-related domestic corporation prescribed in Article 66-9-6(2)(ii) (hereinafter referred to in this paragraph as a "specially-related domestic corporation") has acquired, as a result of a qualified merger

ja-jp	により被合併法人↓［により被合併法人…又は事後設立法人］
en-us	by the merged corporation...or the corporation effecting post-formation acquisition of assets and/or liabilities

ja-jp	により当該特殊関係内国法人に係る特殊関係株主等である被合併法人↓［により当該特殊関係内国法人に係る特殊関係株主等である被合併法人…又は事後設立法人］
en-us	by the merged corporation...or the corporation effecting post-formation acquisition of assets and/or liabilities that is a specially-related shareholder, etc. related to the said specially-related domestic corporation

ja-jp	特定外国子会社等の第六十六条の六第二項第三号↓［特定外国子会社等の第六十六条の六第二項第三号に規定する直接及び間接保有］
en-us	of a specified foreign subsidiary company, etc. held through direct and/or indirect ownership prescribed in Article 66-6(2)(iii)

ja-jp	同条第一項に規定する特定外国法人（以下この項において「特定外国法人」という。）の同条第二項第四号↓［同条第一項に規定する特定外国法人（以下この項において「特定外国法人」という。）の同条第二項第四号に規定する直接及び間接保有］
en-us	of a specified foreign corporation prescribed in paragraph (1) of the said Article (hereinafter referred to in this paragraph as a "specified foreign corporation") held through direct and/or indirect ownership prescribed in paragraph (2)(iv) of the said Article

ja-jp	第六十六条の九の八第一項の
en-us	of Article 66-9-8(1)

ja-jp	課税済留保金額（同項に規定する課税済留保金額をいう。以下第六項までにおいて同じ。）とみなす
en-us	deemed to be the taxed amount of retained income (meaning the taxed amount of retained income prescribed in the said paragraph [Article 66-9-8(1)]; hereinafter the same shall apply through to paragraph (6))

ja-jp	第六十六条の八第三項第一号
en-us	Article 66-8(3)(i)

ja-jp	第六十六条の八第三項第二号及び第三号
en-us	Article 66-8(3)(ii) and (iii)

ja-jp	第六十六条の八第四項
en-us	Article 66-8(4)

ja-jp	前項の
en-us	of preceding paragraph

ja-jp	連結法人が適格合併↓［連結法人が適格合併…により…受けた］
en-us	consolidated corporation has acquired, as a result of a qualified merger

ja-jp	提出する第一項↓［その提出する第一項に規定する年分の確定申告書］
en-us	his/her final return form for the year prescribed in paragraph (1)

ja-jp	提出する同条第一項↓［その提出する同条第一項に規定する年分の確定申告書］
en-us	his/her final return form for the year prescribed in paragraph (1) of the said Article

ja-jp	、同条第一項又は第二項
en-us	paragraph (1) or (2) of the said Article

ja-jp	第四十条の五第四項
en-us	Article 40-5(4)

ja-jp	第一項
en-us	paragraph (1)

ja-jp	第四十条の十一第一項
en-us	Article 40-11(1)

ja-jp	同条第三項において準用する前項
en-us	preceding paragraph as applied mutatis mutandis pursuant to paragraph (3) of the said Article

ja-jp	第六十六条の九の六第一項
en-us	Article 66-9-6(1)

ja-jp	第六十八条の九十三の八第一項
en-us	Article 68-93-8(1)

ja-jp	第六十六条の九の八第一項
en-us	Article 66-9-8(1)

ja-jp	第六十八条の九十三の八第一項の
en-us	of Article 68-93-8(1)

ja-jp	第六十八条の九十二第三項第一号
en-us	Article 68-92(3)(i)

ja-jp	又は課税済留保金額
en-us	or taxed amount of retained income

ja-jp	又は課税済留保金額（第六十六条の九の八第一項に規定する課税済留保金額をいう。以下第六項までにおいて同じ。）
en-us	or taxed amount of retained income (meaning the taxed amount of retained income prescribed in Article 66-9-8(1); hereinafter the same shall apply through to paragraph (6))

ja-jp	第六十八条の九十二第三項第二号及び第三号
en-us	Article 68-92(3)(ii) and (iii)

ja-jp	前項又は第六十六条の八第三項
en-us	preceding paragraph or Article 66-8(3)

ja-jp	第六十八条の九十三の八第三項において準用する前項又は第六十六条の九の八第三項において準用する第六十六条の八第三項
en-us	preceding paragraph as applied mutatis mutandis pursuant to Article 68-93-8(3), or Article 66-8(3) as applied mutatis mutandis pursuant to Article 66-9-8(3)

ja-jp	前項の
en-us	of the preceding paragraph

ja-jp	同条第三項において準用する前項の
en-us	of the preceding paragraph as applied mutatis mutandis pursuant to paragraph (3) of the said Article

ja-jp	第六十六条の九の八第三項において準用する第六十六条の八第三項
en-us	Article 66-8(3) as applied mutatis mutandis pursuant to Article 66-9-8(3)

ja-jp	第六十八条の九十二第五項
en-us	Article 68-92(5)

ja-jp	第六十八条の九十二第六項
en-us	Article 68-92(6)

ja-jp	第四十条の五第三項
en-us	Article 40-5(3)

ja-jp	第一項又は前項の規定は、第一項↓［第一項又は前項の規定は、第一項に規定する年分の確定申告書を提出し］
en-us	The provisions of paragraph (1) and the preceding paragraph shall apply only where the resident has filed a final return form for the year prescribed in paragraph (1)

ja-jp	第四十条の十一第一項又は第二項の規定は、同条第一項↓［第四十条の十一第一項又は第二項の規定は、同条第一項に規定する年分の確定申告書を提出し］
en-us	The provisions of Article 40-11(1) or (2) shall apply only where the resident has filed a final return form for the year prescribed in paragraph (1) of the said Article

ja-jp	以後前項↓［その翌年分以後前項の規定の適用を受けようとする年］
en-us	the year following the said year until the year in which the resident seeks the application of the provision of the preceding paragraph

ja-jp	以後同条第二項↓［その翌年分以後同条第二項の規定の適用を受けようとする年］
en-us	the year following the said year until the year in which the resident seeks the application of the provision of paragraph (2) of the said Article

ja-jp	同項又は前項
en-us	the said paragraph or the preceding paragraph

ja-jp	同項又は同条第二項
en-us	the said paragraph or paragraph (2) of the said Article

ja-jp	第一項又は前項に規定する特定外国子会社等又は外国関係会社↓［第一項又は前項に規定する特定外国子会社等又は外国関係会社から受ける配当等の額に係る配当所得の金額…］
en-us	the amount of dividend income pertaining to the amount of dividend, etc. to be received from the specified foreign subsidiary company, etc. or affiliated foreign company..., both of which are prescribed in paragraph (1) and the preceding paragraph

ja-jp	同条第一項又は第二項に規定する特定外国法人又は外国関係法人↓［同条第一項又は第二項に規定する特定外国法人又は外国関係法人から受ける配当等の額に係る配当所得の金額…］
en-us	the amount of dividend income pertaining to the amount of dividend, etc. to be received from the specified foreign corporation or affiliated foreign corporation..., both of which are prescribed in paragraph (1) or (2) of the said Article

ja-jp	第一項
en-us	paragraph (1)

ja-jp	第六十六条の八第三項
en-us	Article 66-8(3)

ja-jp	内国法人が適格合併↓［内国法人が適格合併…により…受けた］
en-us	domestic corporation has acquired, as a result of a qualified merger

ja-jp	により被合併法人↓［により被合併法人…又は事後設立法人］
en-us	by the merged corporation...or the corporation effecting post-formation acquisition of assets and/or liabilities

ja-jp	同条第一項に規定する特定外国法人（以下この項において「特定外国法人」という。）の同条第二項第四号↓［同条第一項に規定する特定外国法人（以下この項において「特定外国法人」という。）の同条第二項第四号に規定する直接及び間接保有］
en-us	of a specified foreign corporation prescribed in paragraph (1) of the said Article (hereinafter referred to in this paragraph as a "specified foreign corporation") held through direct and/or indirect ownership prescribed in paragraph (2)(iv) of the said Article

ja-jp	課税済留保金額とみなす
en-us	deemed to be the taxed amount of retained income

ja-jp	個別課税済留保金額
en-us	individually taxed amount of retained income

ja-jp	個別課税済留保金額（第六十八条の九十三の八第一項に規定する個別課税済留保金額をいう。以下第六項までにおいて同じ。）
en-us	individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-93-8(1); hereinafter the same shall apply through to paragraph (6))

ja-jp	特定外国子会社等
en-us	specified foreign subsidiary company, etc.

ja-jp	特定外国法人
en-us	specified foreign corporation

ja-jp	第六十六条の六第一項
en-us	Article 66-6(1)

ja-jp	第六十六条の九の六第一項
en-us	Article 66-9-6(1)

ja-jp	前項又は第六十八条の九十二第三項
en-us	preceding paragraph or Article 68-92(3)

ja-jp	第六十六条の九の八第三項において準用する前項又は第六十八条の九十三の八第三項において準用する第六十八条の九十二第三項
en-us	preceding paragraph as applied mutatis mutandis pursuant to Article 66-9-8(3), or Article 68-92(3) as applied mutatis mutandis pursuant to Article 68-93-8(3)

ja-jp	第六十六条の九の八第一項の
en-us	of Article 66-9-8(1)

ja-jp	同条第三項において準用する前項の
en-us	of preceding paragraph as applied mutatis mutandis pursuant to paragraph (3) of the said Article

ja-jp	第六十八条の九十三の八第三項において準用する第六十八条の九十二第三項
en-us	Article 68-92(3) as applied mutatis mutandis pursuant to Article 68-93-8(3)

ja-jp	同条第一項
en-us	paragraph (1) of the said Article

ja-jp	第六十八条の九十三の八第一項
en-us	Article 68-93-8(1)

ja-jp	第六十六条の八第五項
en-us	Article 66-8(5)

ja-jp	第一項
en-us	paragraph (1)

ja-jp	第六十六条の九の八第一項
en-us	Article 66-9-8(1)

ja-jp	同条第三項において準用する前項
en-us	preceding paragraph as applied mutatis mutandis pursuant to paragraph (3) of the said Article

ja-jp	第六十八条の九十二第三項
en-us	Article 68-92(3)

ja-jp	第六十八条の九十三の六第二項第二号に規定する特殊関係内国法人（以下この項において「特殊関係内国法人」という。）に係る同条第一項に規定する特殊関係株主等（以下この項において「特殊関係株主等」という。）である連結法人が適格合併↓［第六十八条の九十三の六第二項第二号に規定する…連結法人が適格合併…により…受けた］
en-us	consolidated corporation that is a specially-related shareholder, etc. prescribed in Article 68-93-6(1) (hereinafter referred to in this paragraph as a "specially-related shareholder, etc.") which is related to a specially-related domestic corporation prescribed in Article 68-93-6(2)(ii) (hereinafter referred to in this paragraph as a "specially-related domestic corporation") has acquired, as a result of a qualified merger

ja-jp	により当該特殊関係内国法人に係る特殊関係株主等である被合併法人↓［により当該特殊関係内国法人に係る特殊関係株主等である被合併法人…又は事後設立法人］
en-us	by the merged corporation...or the corporation effecting post-formation acquisition of assets and/or liabilities that is a specially-related shareholder, etc. related to the said specially-related domestic corporation

ja-jp	個別課税済留保金額とみなす
en-us	deemed to be the individually taxed amount of retained income

ja-jp	個別課税済留保金額（同項に規定する個別課税済留保金額をいう。以下第六項までにおいて同じ。）とみなす
en-us	deemed to be the individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in the said paragraph [Article 68-93-8(1)]; hereinafter the same shall apply through to paragraph (6))

ja-jp	特定外国子会社等
en-us	specified foreign subsidiary company, etc.

ja-jp	第六十八条の九十二第四項
en-us	Article 68-92(4)

ja-jp	第一項の
en-us	of paragraph (1)

ja-jp	第六十八条の九十三の八第一項
en-us	Article 68-93-8(1)

ja-jp	前項
en-us	preceding paragraph