関係会社債権の英語

４　前項の規定は、株式交換完全子会社について準用する。この場合において、同項中「吸収分割株式会社の株主、債権者その他の利害関係人」とあるのは、「効力発生日に株式交換完全子会社の株主又は新株予約権者であった者」と読み替えるものとする。例文帳に追加

(4) The provisions of the preceding paragraph shall apply mutatis mutandis to a Wholly Owned Subsidiary Company in Share Exchange. In such cases, the phrase "shareholders, creditors and any other interested parties of a Splitting Stock Company in Absorption-type Company Split" shall be deemed to be replaced with "persons who were shareholders or holders of Share Options of the Wholly Owned Subsidiary Company in Share Exchange as of the Effective Day."発音を聞く  - 日本法令外国語訳データベースシステム

３　新設分割株式会社の株主、債権者その他の利害関係人は、新設分割株式会社に対して、その営業時間内は、いつでも、次に掲げる請求をすることができる。ただし、第二号又は第四号に掲げる請求をするには、当該新設分割株式会社の定めた費用を支払わなければならない。例文帳に追加

(3) Shareholders, creditors and any other interested parties of a Splitting Stock Company(ies) in Incorporation-type Company Split may make the following requests to the Splitting Stock Company(ies) in Incorporation-type Company Split at any time during its business hours; provided, however, that the fees designated by said Splitting Stock Company(ies) in Incorporation-type Company Split are required to be paid in order to make the requests set forth in item (ii) or item (iv):発音を聞く  - 日本法令外国語訳データベースシステム

第八百二十七条　裁判所は、次に掲げる場合には、法務大臣又は株主、社員、債権者その他の利害関係人の申立てにより、外国会社が日本において取引を継続してすることの禁止又はその日本に設けられた営業所の閉鎖を命ずることができる。例文帳に追加

Article 827 (1) In the cases listed below, the court may, in response to a petition by the Minister of Justice, shareholders, partners, creditors or any other interested parties, order the prohibition of a Foreign Company to carry out transactions continuously in Japan or the closure of its business office established in Japan:発音を聞く  - 日本法令外国語訳データベースシステム

棚卸資産の評価、有価証券の評価、関係会社投融資の評価、貸出債権の評価、貸倒引当金の見積り、繰延税金資産・負債等の会計上の見積り、さらに不動産の流動化についての検討に関する監査手続が不十分な事例が複数の法人に認められる。例文帳に追加

However, at more than one firm, deficiencies were identified in the evaluation of inventories,securities, investments in and loans to affiliates, credited loans, or the estimation of allowances for uncollectible debts, or the accounting estimation of deferred income tax assets and liabilities, and furthermore, in the audit procedures related to examination of real estate securitization.発音を聞く  - 金融庁

３　裁判所が前二項の規定により清算株式会社が債権者に対して弁済その他の債務を消滅させる行為をすることを禁止する旨の保全処分を命じた場合には、債権者は、特別清算の関係においては、当該保全処分に反してされた弁済その他の債務を消滅させる行為の効力を主張することができない。ただし、債権者が、その行為の当時、当該保全処分がされたことを知っていたときに限る。例文帳に追加

(3) In cases where the court orders the temporary restraining orders under the provisions of the preceding two paragraphs to the effect that the Liquidating Stock Company is prohibited from carrying out the performance of its obligations and other acts that extinguishes its obligation to its creditors, the creditors may not, in relation to the special liquidation, assert the effectiveness of the performance of the obligations and other acts that extinguish its obligations, that were effected in contravention of such temporary restraining orders; provided, however, that this shall be limited to the cases where the creditors had the knowledge that such temporary restraining orders were effected at the time of the creditors' act.発音を聞く  - 日本法令外国語訳データベースシステム

第八百二十五条　裁判所は、前条第一項の申立てがあった場合には、法務大臣若しくは株主、社員、債権者その他の利害関係人の申立てにより又は職権で、同項の申立てにつき決定があるまでの間、会社の財産に関し、管理人による管理を命ずる処分（次項において「管理命令」という。）その他の必要な保全処分を命ずることができる。例文帳に追加

Article 825 (1) In cases where the petition set forth in paragraph (1) of the preceding Article is filed, the court may, in response to a petition by the Minister of Justice or shareholders, partners, creditors or any other interested parties or ex officio, issue a disposition ordering administration by an administrator (referred to as an "Administration Order" in the following paragraph) or any other necessary temporary restraining order with respect to the property of the Company until a ruling is handed down on the petition set forth in that paragraph.発音を聞く  - 日本法令外国語訳データベースシステム

当該利子の受益者が、次のいずれかに該当する当該他方の締約国の居住者である場合。(i)銀行;(ii)保険会社;(iii)証券会社;(iv)(i)から(iii)までに掲げるもの以外の企業で、当該利子の支払が行われる課税年度の直前の三課税年度において、その負債の五十パーセントを超える部分が金融市場において発行された債券又は有利子預金から成り、かつ、その資産の五十パーセントを超える部分が当該企業と第九条１(a)又は(b)に規定する関係を有しない者に対する信用に係る債権から成るもの例文帳に追加

the interest is beneficially owned by a resident of that other Contracting State that is either a bank; an insurance company; a securities dealer; or any other enterprise, provided that in the three taxable years preceding the taxable year in which the interest is paid, the enterprise derives more than 50 per cent of its liabilities from the issuance of bonds in the financial markets or from taking deposits at interest, and more than 50 per cent of the assets of the enterprise consist of debt-claims against persons that do not have with the enterprise a relationship described in subparagraph (a) or (b) of paragraph 1 of Article 9;発音を聞く  - 財務省

３　この法律の施行の際現に存する旧法の規定による相互会社の社員、債権者その他の利害関係人が旧法において準用する商法第五十八条（解散命令）その他同法の規定に基づいて施行日前にした旧法の規定による相互会社に係る裁判所への請求及び当該請求に係る施行日前の裁判所の命令は、この附則に別段の定めがある場合を除くほか、当該請求又は当該命令があった日に新法において準用する商法の相当の規定に基づいてされた新法の規定による相互会社に係る裁判所への請求又は裁判所の命令とみなす。例文帳に追加

(3) Any claim filed with the court before the Effective Date pertaining to a Mutual Company under the Former Act in existence at the time when this Act enters into force by the members, creditors or other interested persons of the Mutual Company under the Former Act pursuant to Article 58 (Order for Dissolution) or any other provision of the Commercial Code as applied mutatis mutandis pursuant to the Former Act, and any order issued by the court pertaining to such claim before the Effective Date shall be deemed as a claim filed with the court or an order issued by the court on the date of the original claim or order pertaining to a Mutual Company under the Current Act pursuant to the corresponding provision of the Commercial Code as applied mutatis mutandis pursuant to the Current Act, except when the present Supplementary Provisions specify otherwise.発音を聞く  - 日本法令外国語訳データベースシステム