利益配当等の損金算入要件
English translation: qualification test of distribution deductible
| 06:20 Dec 19, 2011 |
| Japanese to English translations [PRO] Law/Patents - Real Estate / electricity and inspectio | |||||||
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|  Selected response from: Michael Grant Japan Local time: 14:16 | ||||||
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Answers
1 hr confidence: 
conditions to take account for losses e.g. regarding dividends Explanation: As in contexts |
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1 hr confidence:
qualification test of distribution deductible Explanation: Japanese: 但し、本投資法人が「利益配当等の損金算入要件」を満たすことを目的とする場合等で、利益を超える金銭の分配を行うことが必要であると本投資法人の役員会において判断される場合には、上記の分配方針に従い利益を超える金銭の分配を行うことができるものとします。 English equivalent: However, if the board of the Company decides that cash distributions exceeding earnings is required to satisfy the "qualification test of distribution deductible", the distribution exceeding earnings is allowed following the above distribution policy. -------------------------------------------------- Note added at 1 hr (2011-12-19 08:01:16 GMT) -------------------------------------------------- The distribution in "distribution deductible" here refers to dividends/profit sharing/other distributions. Reference: http://www.jpr-reit.co.jp/summary/philosophy/d-policies.html Reference: http://www.jpr-reit.co.jp/site/file/tmp-yYtuD.pdf |
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4 hrs confidence:
Requirements for inclusion in deductible expenses of profit distribution (or dividends) Explanation: http://ejje.weblio.jp/content/青色申告書 http://webcache.googleusercontent.com/search?q=cache:zhA55EU... The dividend distribution deduction rules for J-REITs and TMKs were amended. 1.Amendments to the more than 50% domestic offering requirement for Japanese Real Estate Investment Trust (J-REIT)/Tokutei Mokuteki Kaisha (TMK) equity issuance -------------------------------------------------- Note added at 7 hrs (2011-12-19 13:45:08 GMT) -------------------------------------------------- The first link above, what I wanted to show was actually 損金算入 not 青色申告書. Please see http://ejje.weblio.jp/content/損金算入 -------------------------------------------------- Note added at 8 hrs (2011-12-19 14:22:25 GMT) -------------------------------------------------- This link above shows 「損金算入」を含む例文一覧 and translations such as the following: 協同組合等の事業分量配当等の損金算入 Inclusion in Deductible Expenses of Dividends and the Like Made on the Basis of the Volume of Business with Cooperatives Incurred by Cooperatives, etc. 保険会社の契約者配当の損金算入 Inclusion in Deductible Expenses of Insurance Company's Dividends on Policyholders |
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