Special Taxation Measures Act definition

Special Taxation Measures Act has the meaning set forth in Section 3.05(a).
Special Taxation Measures Act. Special Taxation Measures Act (Act No. 26 of 1950, including subsequent amendments). "Order for Enforcement of the Special Taxation Measures Act" Order for Enforcement of the Special Taxation Measures Act (Cabinet Order No. 43 of 1955, including subsequent amendments).
Special Taxation Measures Act has the meaning specified in Section 1008. “specially-related person of the Company” has the meaning specified in Section 1008.

Examples of Special Taxation Measures Act in a sentence

  • This cash distribution is eligible for the special tax treatment on investment corporations (Section 67.15 of the Special Taxation Measures Act) and represents the multiple of the number of investment units issued and outstanding (4,490,369 units) from unappropriated retained earnings.

  • Hard cider 3/14-15, 2023 (N=1088)Every day1%A few times a week3%A few times a month7%Once a month4%Less than once a month15%Never69%Prefer not to answer1%Everyday/A Few Times A Week (Net)4%Less Than Once A Month/Never (Net)84% 12.

  • This cash distribution is eligible for the special tax treatment on investment corporations (Section 67.15 of the Special Taxation Measures Act) and represents the multiple of the number of investment units issued and outstanding (3,833,420 units) from unappropriated retained earnings.

  • The Notes have not been and will not be registered under the FIEL and are subject to the Special Taxation Measures Act of Japan (Act No. 26 of 1957, as amended) (the “Special Taxation Measures Act”).

  • Furthermore, the Company does not pay out dividends that exceed earnings as outlined in Article 32- 1(3) of the Company’s Articles of Incorporation.The Company will make cash distributions using earnings based on the cash distribution policy outlined in Article 32-1(2) of the Company’s Articles of Incorporation, in an amount that exceeds 90% of the “amount of distributable profit” as set forth in Article 67-15 of the Special Taxation Measures Act.

  • Recommendations for diet modifications (when applicable).Recommendations for exercise or physical activity limitations (when applicable).

  • Retained earnings carried forward134,82947,882Calculation method of distribution amountPursuant to the “Policy on the Distribution of Funds” as defined in Article 35, Paragraph 1 of the Articles of Incorporation, the amount of distributions shall be the amount which does not exceed the amount of profits but exceeds 90% of the distributable profit as defined in Article 67-15 of the Special Taxation Measures Act.

  • This cash distribution is eligible for the special tax treatment on investment corporations (Section 67.15 of the Special Taxation Measures Act) and represents the multiple of the number of investment units issued and outstanding (4,343,664 units) from unappropriated retained earnings.

  • INV did not distribute any amounts in excess of profit, as set forth in Article 17, Paragraph 4 of the Articles of Incorporation.In accordance with the distribution policy set forth in Article 17, Paragraph1 of the Articles of Incorporation of INV, the distribution amount shall be the amount which does not exceed the amount of profits but exceeds 90% of the distributable profit as defined in Article 67-15 of the Special Taxation Measures Act.

  • Accordingly, MEL declared SCD of 129,898,000 yen as a return of unitholders’ capital, which was the amount equivalent to approximately 30.0% of depreciation expense.Pursuant to the “Policy on the Distribution of Funds” as defined in Article 35, Paragraph 1 of the Articles of Incorporation, the amount of distributions shall be the amount which does not exceed the amount of profits but exceeds 90% of the distributable profit as defined in Article 67-15 of the Special Taxation Measures Act.


More Definitions of Special Taxation Measures Act

Special Taxation Measures Act means Act on Special Measures Concerning Taxation of Japan (Act No. 26 of 1957), as amended.
Special Taxation Measures Act means the Special Taxation Measures Act of Japan (Act No. 26 of 1957, as amended) or any successor legislation thereto;

Related to Special Taxation Measures Act

  • COVID-19 Measures means any quarantine, “shelter in place,” “stay at home,” workforce reduction, social distancing, shut down, closure, sequester or any other Law, directive, guidelines or recommendations by any Governmental Authority (including the Centers for Disease Control and the World Health Organization) in each case in connection with, related to or in response to COVID-19, including the Coronavirus Aid, Relief, and Economic Security Act (CARES) or any changes thereto.

  • U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended.

  • Industrial Emissions Directive means DIRECTIVE 2010/75/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 24 November 2010 on industrial emissions