日本资本弱化条款的适用对象包括国内外资法人、外国法人在日本的分公司、内

日本资本弱化条款的适用对象包括国内外资法人、外国法人在日本的分公司、内资法人(主要指从国外关联企业借款数额较大的法人)。日本的资本弱化条款的最大特点在于同时规定了国外控股股东的债务股本比例和固定的法人债务股本比例两大标准，只有当这两个比例均超过3倍时，利息的扣除才受限制。此外，日本税法也规定了正常交易原则，即不允许外资企业或者外国法人在日本的分支机构向关联方以超过正常交易的市场利息率支付利息

結果 (中文) 2:

The Japanese capital weakening in terms of the applicable objects including domestic and foreign corporate, foreign legal persons in the Japanese branch, corporate-funded (mainly refers to a larger amount of borrowing from foreign related enterprise legal person).The Japanese capital weakening clause is characterized in that at the same time the foreign shareholder debt equity ratio debt equity ratio and fixed as two standards, only when the ratio of the two were more than 3 times, interest deduction is restricted.In addition, the Japanese tax law also regulates the normal trading principles, namely not allowing foreign enterprises or a foreign legal person in Japan branches to the associated parties to exceed the normal trading market interest rate interest payment