「国外に」に関連した英語例文の一覧と使い方(17ページ目) - Weblio英語例文検索

標章の登録証には当該標章の複製を含め，かつ，登録証番号，登録所有者の名称及び宛先，登録所有者の宛先がフィリピン国外にある場合はフィリピン内の送達宛先，出願日，登録日，優先権が主張されている場合はその事実の表示，優先権の基礎となっている出願の番号，出願日及び出願国，該当する類の表示がある付与された登録に係る商品又はサービスの一覧，並びに本規則に随時定めるその他の事項を記載する。例文帳に追加

The certificate of registration of a mark shall include a reproduction of the mark and shall mention its number, the name and address of the registered owner and, if the registered owner's address is outside the country, his address for service within the country; the dates of application and registration; if priority is claimed, an indication of this fact, and the number, date and country of the application, basis of the priority claims; the list of goods or services in respect of which registration has been granted, with the indication of the corresponding class or classes; and such other data as the Regulations may prescribe from time to time. - 特許庁

８　第四項本文及び前二項の規定は、金融機関又は金融商品取引業者で政令で定めるもの（内国法人に限る。次項において「国内金融機関等」という。）が平成十年四月一日から平成二十年三月三十一日までの間に発行された一般民間国外債の利子（第三条の三第二項又は第六項の規定の適用があるものを除く。）の支払を受ける場合について準用する。この場合において、第四項本文中「氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所」とあるのは「名称及び本店又は主たる事務所」と、前項第一号中「非居住者又は外国法人」とあるのは「非居住者若しくは外国法人又は次項に規定する国内金融機関等」と、同項第二号中「内国法人」とあるのは「内国法人（次項に規定する国内金融機関等を除く。）」と、「外国法人」とあるのは「外国法人並びに同項に規定する国内金融機関等」と読み替えるものとする。例文帳に追加

(8) The provisions of the main clause of paragraph (4) and the provisions of the preceding two paragraphs shall apply mutatis mutandis where a financial institution or financial instruments business operator specified by a Cabinet Order (limited to a domestic corporation; referred to in the next paragraph as a "domestic financial institution, etc.") receives payment of interest (excluding interest subject to Article 3-3(2) or (6)) on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008. In this case: in the main clause of paragraph (4), the phrase "his/her or its name and his/her domicile or residence or the location of its head office or principal office" shall be deemed to be replaced with "its name and the location of its head office or principal office"; in paragraph (7)(i), the phrase "nonresidents or foreign corporations" shall be deemed to be replaced with "nonresidents or foreign corporations or domestic financial institutions, etc. prescribed in the next paragraph"; in paragraph (7)(ii), the phrase "domestic corporation(s)" shall be deemed to be replaced with "domestic corporation(s) (excluding a domestic financial institution(s), etc. prescribed in the next paragraph," and the phrase "foreign corporation(s)" shall be deemed to be replaced with "domestic corporation(s) and domestic financial institution(s), etc. prescribed in the said paragraph."  - 日本法令外国語訳データベースシステム

二　国外において商業用レコードの製作を業とする者が、実演家等保護条約の締約国の国民、世界貿易機関の加盟国の国民又はレコード保護条約の締約国の国民（当該締約国の法令に基づいて設立された法人及び当該締約国に主たる事務所を有する法人を含む。）であるレコード製作者からそのレコード（第八条各号のいずれかに該当するものを除く。）の原盤の提供を受けて製作した商業用レコード例文帳に追加

(ii) a commercial phonogram manufactured by those engaged in the business of manufacturing commercial phonograms outside this country, from the matrix of the phonogram (other than those phonograms with respect to which any of the four items of Article 8 applies) received from the producer of phonogram who produced said phonogram and who is a national of any of the contracting states to the Convention for the Protection of Performers, etc., the members of the World Trade Organization or the Contracting States to the Phonograms Convention ("nationals" includes juridical persons established under the laws and regulations of such contracting state or member and those who have their principal offices in such Contracting State or member).  - 日本法令外国語訳データベースシステム

またその政治力の欠を補うために後藤象二郎・江藤新平・大木喬任を参議に追加した（ただし、後藤が左院議長、当時の各省の卿の中で江藤・大木のみが現職参議ではない例外の存在であったこと、大久保帰国後に卿と参議を兼務させる方針を改めて打ち出していることなど、必ずしも合理性が無い訳ではない）ことも、国外にいて情報入手が限られていた大久保・木戸の不信感を高めたのである。例文帳に追加

Furthermore, he added Shojiro GOTO, Shinpei ETO and Takato OKI to Sangi (the Councilor) in order to make up the loss of political power (although it was not totally unreasonable because GOTO became chairman of Council of the Left, only ETO and OKI were exceptionally not incumbent councilors among kyo of ministries at that time, and a policy of holding two posts of kyo and sangi concurrently was hammered out after OKUBO returned to Japan), which raised distrust of OKUBO and KIDO as well, who had only limited information while being away from home.  - Wikipedia日英京都関連文書対訳コーパス

一　国外支配株主等　第二条第一項第一号の二に規定する非居住者又は外国法人で、連結法人との間に、当該非居住者又は外国法人が当該連結法人の発行済株式又は出資（当該連結法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係のあるものをいう。例文帳に追加

(i) Foreign controlling shareholder, etc.: A nonresident prescribed in Article 2(1)(i)-2 or foreign corporation who has a relationship with a consolidated corporation whereby the said nonresident or foreign corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or the total amount of issued shares of or capital contributions to the said consolidated corporation (excluding the shares or capital contributions held by the said consolidated corporation) or any other special relationship specified by a Cabinet Order  - 日本法令外国語訳データベースシステム

そのような状況を受けて、経済産業省では、コンシェルジュ企業、コンテンツホルダーや有識者等からなる委員会を設け、全国各地に存在する高品質な和のコンテンツを発掘した上で、そのコンテンツホルダーとコンシェルジュ企業、国内旅行代理店とのビジネスマッチングを京都と金沢にて開催し、さらにそうしたコンテンツを海外展開させるためのコンシェルジュ企業、国内旅行代理店と国外バイヤーとのビジネスマッチングなどを「JLTF（ジャパン・ラグジュアリー・トラベル・フォーラム」として観光庁とも連携しつつ、開催している。例文帳に追加

The Ministry of Economy, Trade and Industry established a committee, which consists of concierge　companies, contents holder and experts, and discovered a harmony of high quality contents, which are scattered everywhere in the country. In this initiative, a business matching with content holders, concierge companies and domestic travel agents was organized in Kyoto and Kanazawa. Furthermore, a business matching with concierge companies, domestic travel agents and buyers in and out of the country was organized as ―JLTF (Japan luxury travel forum)70―in order to develop such contents to overseas, in collaboration with the travel agency. - 経済産業省

アルゼンチンではマザー・テレサへの日蓮正宗のみが正しい宗教で他の宗教は邪教とする基準での評価が誹謗中傷と判断されたことと、政府の許可を得ずに布教所の開所式を行ったことによって、現地の法人格を抹消されて僧侶も国外退去処分を受けたと創価学会機関紙「創価新報」では報じられているが、現在は布教所は儀式を奉修して、寺院活動は継続されている。例文帳に追加

It was reported in an official organ of Soka Gakkai, 'Soka Shinpo' that in Argentina, Mother Teresa was told that Nichiren Shoshu Sect was the only appropriate religion and others are not, and this was considered as criticizing other religions, or after they conducted an opening ceremony for a propagation office without gaining approval from the government, and the group lost the license to be a corporate body and the monks were forced to leave the country; currently, the propagation office held the opening ceremony and the activities of the temples are continuing.  - Wikipedia日英京都関連文書対訳コーパス

９　振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出する者は、その提出の際、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出する特定振替機関等の営業所等の長又は適格外国仲介業者の特定国外営業所等の長にその者の外国人登録証明書、法人の登記事項証明書その他の政令で定める書類を提示しなければならないものとし、当該特定振替機関等の営業所等の長又は適格外国仲介業者の特定国外営業所等の長は、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書に記載されている氏名又は名称及び住所（第二項の規定の適用がある場合にあつては、氏名又は名称及び住所並びに適格外国証券投資信託の名称）を当該書類により確認しなければならないものとする。例文帳に追加

(9) A person who submits a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds shall, upon submission, present the person's certificate of alien registration, certificate of registered matters of the corporation and any other document specified by a Cabinet Order to the head of the business office, etc. of the specified book-entry transfer institution, etc. or the head of the specified overseas business office, etc. of the qualified foreign intermediary, to which the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds is submitted, and the said head of the business office, etc. of the specified book-entry transfer institution, etc. or the said head of the specified overseas business office, etc. of the qualified foreign intermediary shall confirm, by the documents presented thereto, the name and address stated in the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds (in the case where the provision of paragraph (2) shall apply, such name and address, as well as the name of the qualified foreign securities investment trust should be confirmed).  - 日本法令外国語訳データベースシステム

７　非居住者又は外国法人が、平成十年四月一日から平成二十年三月三十一日までの間に発行された一般民間国外債のうち特定民間国外債であつて支払の取扱者に政令で定めるところにより保管の委託をしているものにつきその利子の支払を受ける場合において、当該保管の委託を受けている支払の取扱者（以下この項において「保管支払取扱者」という。）で当該特定民間国外債の利子の受領の媒介、取次ぎ又は代理（以下この項において「媒介等」という。）をするものが、その媒介等に基づきその利子の交付を受けるときまでに、その利子（第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。）の支払を受けるべき者につき次の各号に掲げる場合の区分に応じ当該各号に定める事項その他財務省令で定める事項（以下この項及び第十四項において「利子受領者情報」という。）をその利子の支払をする者に対し（その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し）通知をし、かつ、その利子の支払をする者が、その利子の支払を行う際その利子の支払を受けるべき者に関する事項その他の財務省令で定める事項を記載した書類（当該保管支払取扱者から通知をされた利子受領者情報に基づき記載されたものに限る。第九項及び第十四項において「利子受領者確認書」という。）を作成し、これをその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、当該非居住者又は外国法人は、その支払を受けるべき利子につき第四項の規定による非課税適用申告書の提出をしたものとみなす。例文帳に追加

(7) Where a nonresident or foreign corporation receives payment of interest on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008, which fall under the category of specified foreign-issued company bonds and for which the nonresident or foreign corporation has, pursuant to the provision of a Cabinet Order, entrusted custody with the person in charge of handling payment, if [1] the said person in charge of handling payment thus entrusted with custody (hereinafter referred to in this paragraph as the "person in charge of handling custody and payment") who provides intermediary, brokerage or agent services (hereinafter referred to in this paragraph as the "intermediary services, etc.") for the receipt of interest on the said specified foreign-issued company bonds has, before receiving the delivery of such interest in the course of the intermediary services, etc., given notice of the matters specified in each of the following items for the category listed in the relevant item and any other matters specified by an Ordinance of the Ministry of Finance with respect to the person who is to receive the interest (excluding interest subject to the provision of Article 3-3(3) or (6); hereinafter the same shall apply in this paragraph) (these matters hereinafter referred to in this paragraph and paragraph (14) as "interest recipient information"), to the person who pays the interest (in the case where the interest is delivered via another person in charge of handling payment with whom the said person in charge of handling custody and payment has further entrusted custody, notice shall be given to the person who pays the interest via such other person in charge of handling payment), and [2] the person who pays the interest has, upon payment of the interest, prepared a document stating the matters concerning the person who is to receive the interest and any other matters specified by an Ordinance of the Ministry of Finance (limited to a document prepared based on the information on the interest recipient provided by the said person in charge of handling custody and payment; referred to in paragraph (9) and paragraph (14) as the "interest recipient confirmation document"), and submitted it to the competent district director having jurisdiction over the place for tax payment prescribed in Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption pursuant to the provision of paragraph (4) with respect to the interest receivable thereby:  - 日本法令外国語訳データベースシステム

２４　法第六十八条の八十九第一項の規定の適用がある場合における法人税法施行令第百五十五条の八の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十八条の八十九第一項（連結法人の国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十八条の八十九第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令第三十九条の百十三第一項第一号（連結法人の国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」とする。例文帳に追加

(24) With respect to the application of the provisions of Article 155-8 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 68-89(1) of the Act apply, the term "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year" in Article 155-8(1) of the said Order shall be deemed to be replaced with "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph" in paragraph (2) of the said Article shall be deemed to be replaced with "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the amount listed in item (i)" in paragraph (1) and paragraph (2) of the said Article shall be deemed to be replaced with "the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-113(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of the said Article) (in the case where the provisions of paragraph (1) of the said Article are applied by replacing the terms under the provisions of paragraph (2) of the said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in the said item which is applied by replacing the terms under the provisions of paragraph (2) of the said Article))."  - 日本法令外国語訳データベースシステム

２２　当該連結法人と当該連結法人に係る国外支配株主等との間に当該連結法人の株主等である他の内国法人又は出資関連内国法人（当該連結法人と当該他の内国法人との間にこれらの者と株式等の保有を通じて連鎖関係にある一又は二以上の内国法人をいう。次項において同じ。）が介在している場合において、当該連結法人の当該連結事業年度終了の日における連結個別資本金等の額に当該他の内国法人又は出資関連内国法人の当該連結法人に係る持株割合を乗じて計算した金額が当該他の内国法人又は出資関連内国法人の同日における第三十九条の十三第二十二項に規定する資本金等の額（法人税法第二条第十六号に規定する連結申告法人に該当する法人にあつては、連結個別資本金等の額）を超えるときは、当該連結法人に係る自己資本の額は、当該自己資本の額から、その超える金額と当該他の内国法人又は出資関連内国法人の同日における当該連結法人に係る国外支配株主等及び資金供与者等に対する負債の額とのいずれか少ない金額（次項において「控除対象金額」という。）を控除した残額とする。例文帳に追加

(22) Where any other domestic corporation which is a shareholder, etc. of the said consolidated corporation or a capital contribution-related domestic corporation(s) (meaning a single domestic corporation or two or more domestic corporations which have a linkage with the said consolidated corporation and the said other domestic corporation through holding the shares, etc.; the same shall apply in the next paragraph) intervene(s) between the said consolidated corporation and a foreign controlling shareholder, etc. related to the said consolidated corporation, when the amount obtained by multiplying the amount of consolidated individual stated capital, etc. on the final day of the relevant consolidated business year of the said consolidated corporation by the ratio of shareholding pertaining to the said consolidated corporation of the said other domestic corporation or capital contribution-related domestic corporation(s) exceeds the amount of stated capital, etc. prescribed in Article 39-13(22) of the said other domestic corporation or capital contribution-related domestic corporation(s) on the same day (for a corporation falling under the category of a corporation subject to corporation tax on consolidated income prescribed in Article 2(xvi) of the Corporation Tax Act, when such amount exceeds the amount of consolidated individual stated capital, etc.), the amount of equity capital pertaining to the said consolidated corporation shall be the remaining amount after deducting from the said amount of equity capital, either of the smaller amount of the said excess amount and the amount of the liabilities owed by the said other domestic corporation or capital contribution-related domestic corporation(s) to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said consolidated corporation on the same day (referred to as the "creditable amount" in the next paragraph).  - 日本法令外国語訳データベースシステム

第六十七条の十七　外国法人が第五条の二第一項に規定する特定振替機関等（以下この条において「特定振替機関等」という。）又は第五条の二第五項第四号に規定する適格外国仲介業者（以下この条において「適格外国仲介業者」という。）から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所（郵便局を含む。以下この条において「営業所等」という。）又は当該適格外国仲介業者の同項第五号に規定する特定国外営業所等（以下この条において「特定国外営業所等」という。）を通じて同項第六号に規定する振替記載等（以下この条において「振替記載等」という。）を受けている分離振替国債（社債等の振替に関する法律第九十条第二項に規定する分離元本振替国債及び財務省令で定めるところにより同条第一項に規定する元利分離が行われた同条第三項に規定する分離利息振替国債をいう。以下この条において同じ。）の保有又は譲渡により生ずる所得を有する場合の当該分離振替国債の保有又は譲渡により生ずる所得については、法人税を課さない。例文帳に追加

Article 67-17 (1) Where a foreign corporation has any income from the holding or transfer of book-entry transfer national government bonds in separate trading (meaning principal-only book-entry transfer national government bonds prescribed in Article 90(2) of the Act on Book-Entry Transfer of Company Bonds, etc. and coupon-only book-entry transfer national government bonds prescribed in paragraph (3) of the said Article for which separate trading of principal and interest prescribed in paragraph (1) of the said Article has been conducted pursuant to the provision of an Ordinance of the Ministry of Finance; hereinafter the same shall apply in this Article), for which the foreign corporation has made entries or records under the book-entry transfer system prescribed in Article 5-2(5)(vi) (hereinafter referred to in this Article as "entries or records under the book-entry transfer system") in its account established with a specified book-entry transfer institution, etc. prescribed in Article 5-2(1) (hereinafter referred to in this Article as a "specified book-entry transfer institution, etc.") or a qualified foreign intermediary prescribed in Article 5-2(5)(iv) (hereinafter referred to in this Article as a "qualified foreign intermediary"), via a business office or any other office of the said specified book-entry transfer institution, etc. located in Japan (including a post office; hereinafter referred to in this Article as a "business office, etc.") or a specified overseas business office, etc. prescribed in Article 5-2(5)(v) of the said qualified foreign intermediary, corporation tax shall not be imposed with respect to such interest from the holding or transfer of the said book-entry transfer national government bonds in separate trading.  - 日本法令外国語訳データベースシステム

２４　当該内国法人と当該内国法人に係る国外支配株主等との間に当該内国法人の株主等である他の内国法人又は出資関連内国法人（当該内国法人と当該他の内国法人との間にこれらの者と株式等の保有を通じて連鎖関係にある一又は二以上の内国法人をいう。次項において同じ。）が介在している場合において、当該内国法人の当該事業年度終了の日における資本金等の額に当該他の内国法人又は出資関連内国法人の当該内国法人に係る持株割合を乗じて計算した金額が当該他の内国法人又は出資関連内国法人の同日における資本金等の額（法人税法第二条第十六号に規定する連結申告法人に該当する法人にあつては、第三十九条の百十三第二十項に規定する連結個別資本金等の額）を超えるときは、当該内国法人に係る自己資本の額は、当該自己資本の額から、その超える金額と当該他の内国法人又は出資関連内国法人の同日における当該内国法人に係る国外支配株主等及び資金供与者等に対する負債の額とのいずれか少ない金額（次項において「控除対象金額」という。）を控除した残額とする。例文帳に追加

(24) Where any other domestic corporation which is a shareholder, etc. of the said domestic corporation or a capital contribution-related domestic corporation(s) (meaning a single domestic corporation or two or more domestic corporations which have a linkage with the said domestic corporation and the said other domestic corporation through holding the shares, etc.; the same shall apply in the next paragraph) intervene(s) between the said domestic corporation and a foreign controlling shareholder, etc. related to the said domestic corporation, when the amount obtained by multiplying the amount of stated capital, etc. on the final day of the relevant business year of the said domestic corporation by the ratio of shareholding pertaining to the said domestic corporation of the said other domestic corporation or capital contribution-related domestic corporation(s) exceeds the amount of stated capital, etc. of the said other domestic corporation or capital contribution-related domestic corporation(s) on the same day (for a corporation falling under the category of a corporation subject to corporation tax on consolidated income prescribed in Article 2(xvi) of the Corporation Tax Act, when such amount exceeds the amount of consolidated individual stated capital, etc. prescribed in Article 39-113(20)), the amount of equity capital pertaining to the said domestic corporation shall be the remaining amount after deducting from the said amount of equity capital, either of the smaller amount of the said excess amount and the amount of liabilities owed by the said other domestic corporation or capital contribution-related domestic corporation(s) to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said domestic corporation on the same day (referred to as the "creditable amount" in the next paragraph).  - 日本法令外国語訳データベースシステム

４　非居住者又は外国法人が、平成十年四月一日から平成二十年三月三十一日までの間に発行された一般民間国外債の利子の支払を受ける場合において、その支払を受けるべき利子につきこの項の規定の適用を受けようとする旨、その者の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地その他財務省令で定める事項を記載した申告書（以下この条において「非課税適用申告書」という。）を、その支払を受ける際、その利子の支払をする者（当該利子の支払が支払の取扱者で政令で定めるもの（以下この項、第七項及び第十一項において「支払の取扱者」という。）を通じて行われる場合には、当該支払の取扱者及び利子の支払をする者）を経由してその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、その支払を受ける利子については、所得税を課さない。ただし、当該利子のうち、国内に恒久的施設を有する非居住者が支払を受けるものでその者の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。例文帳に追加

(4) Where a nonresident or foreign corporation receives payment of interest on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008, and the nonresident or foreign corporation has submitted, upon receiving payment of interest, a written application stating that he/she or it seeks the application of the provision of this paragraph with respect to the interest receivable, as well as his/her or its name and his/her domicile or residence or the location of its head office or principal office, each of which is located outside Japan, and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a "written application for tax exemption"), via the person who pays the interest (in the case where the said interest is paid via a person in charge of handling payment specified by a Cabinet Order (hereinafter referred to in this paragraph, paragraph (7) and paragraph (11) as a "person in charge of handling payment"), submission shall be made via the said person in charge of handling payment and the person who pays the interest), to the competent district director having jurisdiction over the place for tax payment pursuant to the provision of Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment), income tax shall not be imposed on the interest to be received; provided, however, that this shall not apply to such interest to be paid to a nonresident having permanent establishments in Japan, which is attributed to a business conducted by such nonresident or which is otherwise specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

５　第一項に規定する個人が、国内に有する法第百六十四条第一項第一号に規定する場所を通じて行う国外にある者に対する金銭の貸付け、投資その他これらに準ずる行為により生ずる所得で当該場所において行う事業に帰せられるものは、第一項の規定にかかわらず、当該個人の法第百六十一条第一号に規定する国内において行う事業から生ずる所得とする。ただし、当該行為の行われた外国（当該個人の住所、居所、国籍又はこれらに類する基準によりその者のすべての所得について租税を課す国を除く。）において当該行為により生ずる所得に対し第二百二十一条第一項（外国所得税の範囲）に規定する外国所得税が課された又は課されるべき旨を証する書面を確定申告書に添付した場合は、この限りでない。例文帳に追加

(5) Income arising from a money loan, investment or any other act equivalent thereto conducted vis-a-vis a person who is outside Japan by an individual prescribed in paragraph (1) via a place prescribed in Article 164(1)(i) of the Act that the individual holds in Japan, if it is attributable to the business conducted at the said place, shall be treated, notwithstanding the provision of paragraph (1), as the said individual's income from a business conducted in Japan as prescribed in Article 161(i) of the Act; provided, however, that this shall not apply where the individual has attached, to his/her final return form, a document proving the fact that, in the foreign state where the said act has been conducted (excluding a state that imposes a tax on the individual's total income on the basis of his/her domicile, residence, nationality or any other factor similar thereto), foreign income tax prescribed in Article 221(1) (Scope of Foreign Income Tax) has been imposed or is to be imposed on any income from the said act.  - 日本法令外国語訳データベースシステム

(3)不服人による申請が所定の方式で高等裁判所又は登録官に行われると、審判機関は、次に掲げる場合には、登録が当該使用に及ぶことを阻止するよう保証するために適切と考える制限を当該登録に課することができる。(a)バングラデシュ国内の特定地域における販売その他の取引向けの商品若しくは役務(場合に応じ)に関連して、又はバングラデシュ国外の特定市場への輸出向けの商品若しくは役務(場合に応じ)に関連して、当該商標のいずれの所有者による同商標の誠実かつ真正な使用は登録後5年以上存在しないという状況が存するとき。(b)第10条に基づき、2名以上の者に、販売その他の取引又は輸出向けの同一商品又は役務(場合に応じ)について同一又は非常によく似た商標を登録することが認められていたとき。例文帳に追加

(4) For the purpose of clause (b) of sub-section (1) or sub-section (2), an applicant shall not be entitled to rely on any non-use of a trademark, which- (a) is shown to have been due to special circumstances; and (b) is not to any intention to abandon the business or not to use the trademarks.  - 特許庁

５　第一項に規定する法人が、国内に有する法第百四十一条第一号に規定する場所を通じて行う国外にある者に対する金銭の貸付け、投資その他これらに準ずる行為により生ずる所得で当該場所において行う事業に帰せられるものは、第一項の規定にかかわらず、当該法人の法第百三十八条第一号に規定する国内において行う事業から生ずる所得とする。ただし、当該行為の行われた外国（当該法人の本店又は主たる事務所の所在する国を除く。）において当該行為により生ずる所得に対し第百四十一条第一項（外国法人税の範囲）に規定する外国法人税が課された又は課されるべき旨を証する書面を確定申告書に添付した場合は、この限りでない。例文帳に追加

(5) Income arising from a money loan, investment or any other act equivalent thereto conducted vis-?-vis a person who is outside Japan by a corporation prescribed in paragraph (1) via a place prescribed in Article 141(i) of the Act that the corporation holds in Japan, if it is attributable to the business conducted at the said place, shall be treated, notwithstanding the provision of paragraph (1), as the said corporation's income from a business conducted in Japan as prescribed in Article 138(i) of the Act; provided, however, that this shall not apply where the corporation has attached, to its final return form, a document proving the fact that, in the foreign state where the said act has been conducted (excluding the state where the corporation's head office or principal office is located), foreign corporation tax prescribed in Article 141(1) (Scope of Foreign Corporation Tax) has been imposed or is to be imposed on any income from the said act.  - 日本法令外国語訳データベースシステム

１４　第三項に定めるもののほか、非課税適用申告書に記載された事項の確認のための手続その他の非課税適用申告書の提出に関する事項、利子受領者情報の通知並びにその通知に係る情報の保存及び管理に関する事項、利子受領者情報の通知があつた場合において当該利子受領者情報に変更がないときにおけるその通知の省略の特例、利子受領者確認書の提出に関する事項、一般民間国外債の利子につき第二項の規定により所得税を徴収された者が確定申告書の提出をする場合に添付すべき書類に関する事項その他第一項、第二項及び第四項から前項までの規定の適用に関し必要な事項は、政令で定める。例文帳に追加

(14) In addition to what is specified in paragraph (3), the procedure for confirmation of the matters stated in a written application for tax exemption and any other matters concerning the submission of a written application for tax exemption, matters concerning a notice of the interest recipient information as well as preservation and management of such information provided in the notice, special provisions for omitting a notice in the case where there is no change in the interest recipient information provided in the previous notice, matters concerning the submission of an interest recipient confirmation document, matters concerning documents to be attached to a final return form which is filed by a person who has been subject to the collection of income tax pursuant to the provision of paragraph (2) with respect to interest on general foreign-issued company bonds, and other necessary matters concerning the application of the provisions of paragraph (1), paragraph (2), and paragraph (4) to the preceding paragraph shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

一　その償還期限後において償還する場合　当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額（当該所得税の額が明らかでないときは、当該割引債の券面金額から当該割引債に係る最終発行日における発行価額等を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、同項に規定する政令で定める金額）に、当該割引債の発行の際に同項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額。以下この条において同じ。）のうち、法第四十一条の十二第六項に規定する内国法人又は受託者（以下この条において「非課税法人等」という。）が当該割引債を所有していた期間に対応する部分の金額例文帳に追加

(i) Where redemption is made after the redemption date: Out of the income tax collected on said discount bonds pursuant to the provisions of Article 41-12, paragraph (3) of the Act (where the amount of said income tax is not clear, the amount obtained by deducting the issue price, etc. on the final issue date for said discount bonds from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in said paragraph) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of said paragraph; hereinafter the same shall apply in this Article), the amount corresponding to the period during which a domestic corporation or trustee prescribed in Article 41-12, paragraph (6) of the Act (hereinafter referred to as a "non-taxable corporation, etc." in this Article) held said discount bonds  - 日本法令外国語訳データベースシステム

第六十八条　法第百六十六条（非居住者に対する準用）において読み替えて準用する法第百二十条第三項第三号（確定申告書への添附書類）に規定する財務省令で定める明細書は、同号に規定する非居住者のその国内及び国外の双方にわたつて行なう事業に係る収入金額又は費用若しくは損失の額を、同項に規定する申告書に係る年分の法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）に規定する国内源泉所得に係る不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上総収入金額又は必要経費の額に算入すべき金額として配分している場合における当該収入金額又は費用若しくは損失の額及びその配分に関する計算の基礎その他参考となるべき事項を記載した明細書とする。例文帳に追加

Article 68 The detailed statement specified by Ordinance of the Ministry of Finance prescribed in Article 120, paragraph (3), item (iii) (Documents to Be Attached to Final Return Forms) of the Act applied mutatis mutandis by replacing the terms pursuant to Article 166 (Mutatis Mutandis Application to Nonresidents) of the Act shall be a detailed statement, in which, in the case where the amount of revenue and expenses, or the amount of loss related to a business conducted both in and outside Japan by a nonresident prescribed in said item is allocated as the amount to be included in the amount of gross revenue and the amount of necessary expenses, in the calculation of the amount of real estate income, business income, timber income or miscellaneous income related to income from domestic sources prescribed in Article 165 (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the Case of Comprehensive Taxation) of the Act for the year related to a return form prescribed in said paragraph, said amount of revenue and expenses, or the amount of loss, the basis of the calculation concerning the allocation, and any other matters for reference are entered.  - 日本法令外国語訳データベースシステム

四　その個人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合　当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は必要経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその個人の国内業務につき生ずべき所得例文帳に追加

(iv) Where the individual conducts a transportation business consisting of operations both in and outside Japan by using vessels or aircrafts: Part of the whole income arising from the said business which should be determined as that arising from the individual's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of the transportation business by vessel, or on the revenue arising or necessary expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the transportation business can be sufficiently estimated in the case of the transportation business by aircraft  - 日本法令外国語訳データベースシステム

四　その法人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合　当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその法人の国内業務につき生ずべき所得例文帳に追加

(iv) Where the corporation conducts a transportation business consisting of operations both in and outside Japan by using vessels or aircrafts: Part of the whole income arising from the said business which should be determined as that arising from the corporation's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of the transportation business by vessel, or on the revenue arising or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the transportation business can be sufficiently estimated in the case of the transportation business by aircraft;  - 日本法令外国語訳データベースシステム

第二条　この法律による改正後の特定機器に係る適合性評価の欧州共同体及びシンガポール共和国との相互承認の実施に関する法律（以下「新法」という。）第二条第八項第六号又は第七号に係る国外適合性評価事業に関し新法第五条第二項の規定による調査を行う者についての新法第十四条第一項の規定による指定及びこれに関し必要な手続その他の行為は、この法律の施行前においても、新法第十五条から第十七条まで、第十八条第一項、第二十三条第一項及び第二項並びに第四十条第四項の規定の例により行うことができる。例文帳に追加

Article 2 Relevant to the overseas conformity assessment business as prescribed in Article 2 paragraph (8) item (vi) and item (vii) of the Act for Implementation of the Mutual Recognition between Japan and the European Community and the Republic of Singapore in Relation to Conformity Assessment of Specified Equipment revised by this Act (hereinafter referred to as "the new Act"), the designation pursuant to the provisions of Article 14 paragraph (1) of the new Act, related procedures and other necessary actions with regard to the person who conducts the evaluation pursuant to the provisions of Article 5 paragraph (2) of the new Act may be conducted according to the provisions of Article 15 through Article 17, Article 18 paragraph (1), Article 23 paragraph (1) and paragraph (2), and Article 40 paragraph (4) of the new Act even if prior to the enforcement of this Act.  - 日本法令外国語訳データベースシステム

１０　第五項又は第六項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされた金額のうち、第七項の規定により法人税法施行令第百五十条第一項の規定による同項に規定する納付控除対象外国法人税額からの控除又は同条第三項の規定による同項に規定する控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額は、第五項又は第六項に規定する内国法人のこれらの控除をすることとなる事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、同令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。例文帳に追加

(10) Out of the amount deemed to have been reduced from the amount of creditable foreign corporation tax or individually creditable foreign corporation tax, pursuant to the provisions of paragraph (5) or paragraph (6), the amount equivalent to the amount to be appropriated, pursuant to the provisions of paragraph (7), for deduction from the amount of creditable foreign corporation tax to be paid prescribed in Article 150(1) of the Order for Enforcement of the Corporation Tax Act under the provisions of the said paragraph or for deduction from the amount exceeding the maximum amount of deduction prescribed in paragraph (3) of the said Article under the provisions of the said paragraph shall be included in deductible expenses for calculating the amount of income for a business year of a domestic corporation prescribed in paragraph (5) or paragraph (6) for making such deduction. In this case, the said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142(3) of the said Order.  - 日本法令外国語訳データベースシステム

１０　第五項又は第六項の規定により個別控除対象外国法人税の額又は控除対象外国法人税の額が減額されたものとみなされた金額のうち、第七項の規定により法人税法施行令第百五十五条の三十九第一項の規定による同項に規定する個別納付控除対象外国法人税額からの控除又は同条第三項の規定による同項に規定する個別控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額は、第五項又は第六項に規定する連結法人のこれらの控除をすることとなる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。この場合において、当該損金の額に算入する金額は、同令第百五十五条の二十八第三項本文に規定する連結国外所得金額の計算上の損金の額として配分するものとする。例文帳に追加

(10) Out of the amount deemed to have been reduced from the amount of individually creditable foreign corporation tax or creditable foreign corporation tax, pursuant to the provisions of paragraph (5) or paragraph (6), the amount equivalent to the amount to be appropriated, pursuant to the provisions of paragraph (7), for deduction from the amount of individually creditable foreign corporation tax to be paid prescribed in Article 155-39(1) of the Order for Enforcement of the Corporation Tax Act under the provisions of the said paragraph or for deduction from the amount exceeding the maximum amount of individual deduction prescribed in paragraph (3) of the said Article under the provisions of the said paragraph shall be included in deductible expenses for calculating the amount of consolidated income for a consolidated business year of a consolidated corporation prescribed in paragraph (5) or paragraph (6) for making such deduction. In this case, the said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of consolidated foreign income prescribed in the main clause of Article 155-28(3) of the said Order.  - 日本法令外国語訳データベースシステム

一　法人が当該法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つた事実に基づいてする法人税に係る更正決定又は当該更正決定に伴い国税通則法第十九条第一項に規定する課税標準等若しくは税額等に異動を生ずべき法人税に係る更正決定　これらの更正決定に係る法人税の同法第二条第七号に規定する法定申告期限（同法第六十一条第一項に規定する還付請求申告書に係る更正については、当該還付請求申告書を提出した日）例文帳に追加

i) A reassessment or determination of corporation tax to be made based on the fact that a corporation has conducted a transaction with a foreign affiliated person related to the said corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1), or a reassessment or determination of corporation tax to be made, upon the said reassessment or determination, to make a change to the tax base, etc. or tax amount, etc. prescribed in Article 19(1) of the Act on General Rules for National Taxes: The statutory due date of tax return prescribed in Article 2(vii) of the said Act with regard to corporation tax pertaining to the relevant reassessment or determination (in the case of a reassessment based on a return of claim for a refund prescribed in Article 61(1) of the said Act: the day on which the said return of claim for a refund has been filed  - 日本法令外国語訳データベースシステム

一　連結法人が当該連結法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つた事実に基づいてする法人税に係る更正決定又は当該更正決定に伴い国税通則法第十九条第一項に規定する課税標準等若しくは税額等に異動を生ずべき法人税に係る更正決定　これらの更正決定に係る法人税の同法第二条第七号に規定する法定申告期限（同法第六十一条第一項に規定する還付請求申告書に係る更正については、当該還付請求申告書を提出した日）例文帳に追加

i) A reassessment or determination of corporation tax to be made based on the fact that a consolidated corporation has conducted a transaction with a foreign affiliated person related to the said consolidated corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1), or a reassessment or determination of corporation tax to be made, upon the said reassessment or determination, to make a change to the tax base, etc. or tax amount, etc. prescribed in Article 19(1) of the Act on General Rules for National Taxes: The statutory due date of tax return prescribed in Article 2(vii) of the said Act with regard to corporation tax pertaining to the relevant reassessment or determination (in the case of a reassessment based on a return of claim for a refund prescribed in Article 61(1) of the said Act: the day on which the said return of claim for a refund has been filed  - 日本法令外国語訳データベースシステム

８　特定振替機関等の営業所等の長又は外国仲介業者の国外営業所等の長は、第六項の規定による確認をした場合には、財務省令で定めるところにより、当該確認に関する帳簿（これに類する帳簿又は書類を含む。）に、当該確認をした旨を明らかにし、かつ、当該帳簿を保存しなければならないものとし、法第四十一条の十二第十二項に規定する告知書若しくは第四項に規定する書類又は前項に規定する書類の提出を受けた特定振替機関等の営業所等の長は、財務省令で定めるところにより、これらの告知書及び書類を保存しなければならない。例文帳に追加

(8) The head of the business office, etc. of the specified book-entry transfer institution, etc. or the head of the overseas business office, etc. of the foreign intermediary shall, when having provided a confirmation pursuant to the provisions of paragraph (6), clearly record that he/she has provided the said confirmation in the books concerning the said confirmation (including the books or documents equivalent thereto), pursuant to the provisions of an Ordinance of the Ministry of Finance, and preserve the said books; and the head of the business office, etc. of the specified book-entry transfer institution, etc. who has received the submission of a written notice prescribed in Article 41-12(12) of the Act, the document prescribed in paragraph (4) or the documents prescribed in the preceding paragraph shall preserve such written notice and documents, pursuant to the provisions of an Ordinance of the Ministry of Finance.  - 日本法令外国語訳データベースシステム

第三条　知的財産の創造、保護及び活用に関する施策の推進は、創造力の豊かな人材が育成され、その創造力が十分に発揮され、技術革新の進展にも対応した知的財産の国内及び国外における迅速かつ適正な保護が図られ、並びに経済社会において知的財産が積極的に活用されつつ、その価値が最大限に発揮されるために必要な環境の整備を行うことにより、広く国民が知的財産の恵沢を享受できる社会を実現するとともに、将来にわたり新たな知的財産の創造がなされる基盤を確立し、もって国民経済の健全な発展及び豊かな文化の創造に寄与するものとなることを旨として、行われなければならない。例文帳に追加

Article 3 Measures for the creation, protection and exploitation of intellectual property shall be promoted with the objective of realizing a society in which the public can enjoy the benefit of intellectual property and establishing a foundation for the creation of new intellectual property in the future, thereby contributing to the sound development of the national economy and the creation of rich culture, through developing an essential environment to develop human resources that are rich in creativity, effectively exercise such creativity, achieve prompt and appropriate protection of intellectual property in response to the progress in technical innovation at home and abroad, actively exploit intellectual property in the economy and society, and utilize its value to the maximum.  - 日本法令外国語訳データベースシステム

１２　前項の規定は、同項の保管支払取扱者が財務省令で定めるところによりあらかじめ同項の利子の支払をする者から同項の規定による通知の省略をすることについて承認を得ている場合に限り、適用する。この場合において、当該特定民間国外債の利子の交付を受ける日の前日までにその交付を受ける利子に係る利子受領者情報の通知が当該保管支払取扱者からなかつたときは、同日において当該保管支払取扱者から当該利子の支払をする者に対して法第六条第七項第一号に掲げる場合に該当する旨の利子受領者情報の通知があつたものとみなす。例文帳に追加

(12) The provisions of the preceding paragraph shall apply only where the person in charge of handling custody and payment set forth in the said paragraph has obtained approval in advance, pursuant to the provisions of an Ordinance of the Ministry of Finance, from the person who pays interest set forth in the said paragraph with regard to the omission of a notice prescribed in the said paragraph. In this case, if the said person in charge of handling custody and payment has not given, by the day preceding the day on which the person is to receive the delivery of interest on the relevant specified foreign-issued company bonds, a notice of interest recipient information pertaining to the interest to be delivered thereto, a notice of interest recipient information shall be deemed to have been given, as of the said day, by the said person in charge of handling custody and payment to the person who pays interest, stating to the effect that Article 6(7)(i) of the Act shall apply.  - 日本法令外国語訳データベースシステム

２３　前項の規定は、同項の保管支払取扱者が財務省令で定めるところによりあらかじめ同項の利子の支払をする者から同項の規定による通知の省略をすることについて承認を得ている場合に限り、適用する。この場合において、当該特定民間国外債の利子の交付を受ける日の前日までにその交付を受ける利子に係る利子受領者情報の通知が当該保管支払取扱者からなかつたときは、同日において当該保管支払取扱者から当該利子の支払をする者に対して法第六条第七項第一号に掲げる場合に該当する旨の利子受領者情報の通知があつたものとみなす。例文帳に追加

(23) The provisions of the preceding paragraph shall apply only where the person in charge of handling custody and payment set forth in said paragraph has obtained approval in advance, pursuant to the provisions of Ordinance of the Ministry of Finance, from the person who pays interest set forth in said paragraph with regard to the omission of notice prescribed in said paragraph. In this case, if said person in charge of handling custody and payment has not given, by the day preceding the day on which the person is to receive the delivery of interest from the relevant specified foreign private bonds, notice of the interest recipient information for the interest to be delivered thereto, notice of the interest recipient information shall be deemed to have been given, as of said day, by said person in charge of handling custody and payment to the person who pays interest, stating to the effect that Article 6, paragraph (7), item (i) of the Act shall apply.  - 日本法令外国語訳データベースシステム

１４　第十二項に規定する内国法人の法第六十六条の七第一項の規定により納付する控除対象外国法人税の額とみなされた外国法人税の額のうち第十二項の規定により減額されたものとみなされる部分の金額に相当する金額は、当該内国法人の同項に規定する事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、法人税法施行令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。例文帳に追加

(14) The amount of foreign corporation tax that was deemed to be the part of the creditable foreign corporation tax payable by a domestic corporation prescribed in paragraph (12), pursuant to the provisions of Article 66-7(1) of the Act, that is deemed to have been reduced pursuant to the provisions of paragraph (12) shall be included in deductible expenses for calculating the amount of income for a business year prescribed in the said paragraph of the said domestic corporation. In this case, the said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142(3) of the Order for Enforcement of the Corporation Tax Act.  - 日本法令外国語訳データベースシステム

１４　第十二項に規定する連結法人の法第六十八条の九十一第一項の規定により納付する個別控除対象外国法人税の額とみなされた外国法人税の額のうち第十二項の規定により減額されたものとみなされる部分の金額に相当する金額は、当該連結法人の同項に規定する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。この場合において、当該損金の額に算入する金額は、法人税法施行令第百五十五条の二十八第三項本文に規定する連結国外所得金額の計算上の損金の額として配分するものとする。例文帳に追加

(14) The amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by a consolidated corporation prescribed in paragraph (12), pursuant to the provisions of Article 68-91(1) of the Act, which is deemed to have been reduced pursuant to the provisions of paragraph (12) shall be included in deductible expenses for calculating the amount of consolidated income for a consolidated business year prescribed in the said paragraph of the said consolidated corporation. In this case, the said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of consolidated foreign income prescribed in the main clause of Article 155-28(3) of the Order for Enforcement of the Corporation Tax Act.  - 日本法令外国語訳データベースシステム

(1)第34条及び第35条の規定にかかわらず、譲渡又は移転の結果として、本法に基づくとその他の法律に基づくと問わず、同一の商品又は非常に類似している商標に関して、2名以上の排他的権利が使用に関して存在し、そのために誤認又は混同が生ずるおそれがある場合、商標は譲渡不能かつ移転不能とする。ただし、バングラデシュ国内で商標の商品又は役務を販売するため、又はバングラデシュ国外の同一市場にその商品又は役務を輸出するために譲渡された者が、排他的権利に課せられた制限により権利を行使できない場合は、譲渡又は移転は無効とみなされない。例文帳に追加

(1) Notwithstanding anything contained in sections 34 and 35 where as a result of the assignment or transmission there would subsist, whether under this Act or any other law, exclusive rights in more than one of the persons concerned to the use, in relation to the same goods or and the trademarks be nearly same or resemble each other and for this reason people may be deceived or confused, then a trademark shall not be assignable or transmissible : Provided that an assignment or transmission shall not be deemed to be invalid if the persons assigned to sell the goods or services of a trademark within Bangladesh or to export the goods 31 or services to the same market outside Bangladesh can not exercise their rights for the limitations imposed upon the exclusive rights.  - 特許庁

専ら教育を受けるため一方の締約国内に滞在する学生であって、現に他方の締約国の居住者であるも の又はその滞在の直前に他方の締約国の居住者であったものがその生計、教育、勉学又は研究のために受け取る給付については、次の(i)又は(ii)に規定する要件を満たす場合には、当該一方の締約国においては、租税を課することができない。(i)当該給付が、当該一方の締約国外から支払われるものであること。 (ii)当該給付が、当該一方の締約国の政府機関又は宗教、慈善、教育、科学、芸術、文化その他公の目的のために運営され、かつ、当該一方の締約国の法令によりその所得の全部又は一部に対する租税が免除される団体からの交付金、奨学金、手当又は奨励金として支払われるものであること。例文帳に追加

Payments which a student who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education receives for the purpose of his maintenance,education, study or research shall not be taxed in that Contracting State, provided that: (i) such payments arise from sources outside that Contracting State; or (ii) such payments are made as grants,scholarships, allowances or awards to him by a governmental entity of that Contracting State or any other entity which is operated for a religious, charitable, educational,scientific, artistic, cultural or public purpose and all or part of whose income is exempt from tax under the domestic laws of that Contracting State.  - 財務省

ある者が次に該当するときは，特許代理人としての登録資格がないものとする。 (i) 管轄裁判所から心神喪失者である旨の宣告を受けたとき (ii) 債務弁済未了の破産者であるとき (iii) 債務弁済完了の破産者であって，その者の破産がその者の側に何らの不法行為がなく災難により生じたものである旨の証明書を裁判所から未だ取得していないとき (iv) インド国内又は国外を問わず管轄裁判所から，有期の拘禁刑をもって処罰されるべき犯罪について有罪判決を受けたとき。ただし，その者の有罪判決対象の犯罪が赦免された場合又はその者による申請に基づいて中央政府が本件についての命令により資格喪失を免除した場合は，この限りでない。 (v) 弁護士であって，業務上の違法行為について有罪の判決を受けたとき，又は (vi) 公認会計士であって，過失又は不法行為について有罪の判決を受けたとき例文帳に追加

A person shall not be eligible to be registered as a patent agent, if he - (i) has been adjudged by a competent court to be of unsound mind; (ii) is an undischarged insolvent; (iii) being a discharged insolvent, has not obtained from the court a certificate to the effect that his insolvency was caused by misfortune without any misconduct on his part; (iv) has been convicted by a competent court, whether within or outside India of an offence to undergo a term of imprisonment, unless the offence of which he has been convicted has been pardoned or unless on an application made by him, the Central Government has, by order in this behalf, removed the disability; (v) being a legal practitioner has been guilty of professional misconduct; or (vi) being a chartered accountant, has been guilty of negligence or misconduct.  - 特許庁

二　外国人国際第二種貨物利用運送事業者の所属国（外国人国際第二種貨物利用運送事業者が個人である場合にあってはその者が国籍を有する国をいい、外国人国際第二種貨物利用運送事業者が法人その他の団体である場合にあってはその株式等の所有その他の方法によりその経営する事業を実質的に支配する者が国籍を有する国又は当該支配する者の本店その他の主たる事務所が所在する国をいう。以下この号において同じ。）が、当該外国人国際第二種貨物利用運送事業者が第四十五条第一項の許可を受けた時における所属国と異なるものとなったとき。例文帳に追加

(ii) The country to which the foreigners' international second class consigned freight forwarding business operator belongs (if the foreigners' international second class consigned freight forwarding business operator is an individual, the country in which the said individual has the nationality and if the foreigners' international second class consigned freight forwarding business operator is a juridical person or other bodies, the country in which the individual who actual controls the business through possession of stocks, etc. or by other manners has the nationality or the country in which the said actual controller has its head office or other main offices of business, with the same applying hereinafter in this item) becomes different from the country where the said foreigners' international second class consigned freight forwarding business operator has been granted the permission prescribed in paragraph (1) of Article 45;  - 日本法令外国語訳データベースシステム

(2) 委任状は，文書により作成するものとする。(ハンガリー国内又は国外の)特許弁護士，弁護士，特許弁護士事務所，法律事務所の特許弁護士パートナーシップに付与された委任状の有効性は，本人の署名をもって足りるものとする。委任状は，包括的な授権であることもでき，それに基づいて代理人は，本人が当事者である，ハンガリー特許庁の管轄下にあるすべての特許事案を処理することができる。法律事務所，特許弁護士事務所又は特許弁護士パートナーシップに付与された委任状は，自己が当該事務所又はパートナーシップの枠組内で働いていることを証明する者に付与された委任状であるとみなす。例文帳に追加

(2) A power of attorney shall be made in writing. As to the validity of a power of attorney given to a patent attorney, an attorney-at-law, a patent attorneys' office, a patent attorneys' partnership of a law office ? either in the country or abroad ? the signature by the principal shall be sufficient for it to be valid. The power of attorney may also be a general authorization, on the basis of which the representative can proceed in all patent cases under the competence of the Hungarian Patent Office, to which the principal is a party. A power of attorney given to a law office, a patent attorneys' office or a patent attorneys' partnership shall be deemed to be a power of attorney given to any person who certifies that he/she works within the framework of the office or partnership. - 特許庁

東アジア又は欧米に研究開発拠点を展開している我が国企業に対し、国外と国内との研究開発上の役割分担についてアンケート調査した結果によれば、欧米では、日本と同一分野のみならず、日本では担当していない分野又は欧米が先行している分野における研究開発を行っているのに対して、東アジアでは、日本国内における母体となる研究開発部門が基本設計したものを、東アジアで現地仕様向けに設計・開発を行うなど、国内の研究開発と補完的な研究開発を行っていることが分かる（第2-2-47 図）。例文帳に追加

According to a questionnaire survey of Japanese companies that have established research bases in East Asia and the West concerning the division of roles in R&D between those performed in and outside of Japan, Japan has established research bases in Western countries not only to conduct research in the same fields in which they conduct research in Japan, but also in fields where research is not performed in Japan or in fields in which Europe and the U.S. have taken the lead. In East Asia, by contrast, Japan performs design and development geared to local East Asian specifications concerning products whose basic design work was performed by the parent R&D division in Japan, indicating that Japanese companies perform R&D in East Asia to complement R&D performed in Japan (Figure 2-2-47). - 経済産業省

８　第一項第一号又は第二号の場合において、振替国債非課税適用申告書若しくは振替国債所有期間明細書が同項第一号イに規定する税務署長に提出されたとき又は振替地方債非課税適用申告書若しくは振替地方債所有期間明細書が同項第二号イに規定する税務署長に提出されたときは、当該振替国債非課税適用申告書若しくは振替国債所有期間明細書又は当該振替地方債非課税適用申告書若しくは振替地方債所有期間明細書の提出をした者からその提出の際に経由すべき特定振替機関等の営業所等又は適格外国仲介業者の特定国外営業所等が受け取つた時にこれらの税務署長に提出があつたものとみなす。例文帳に追加

(8) In the case referred to in paragraph (1)(i) or (ii), where a written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds has been submitted to the district director prescribed in item (i)(a) of the said paragraph or a written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds has been submitted to the district director prescribed in item (ii)(a) of the said paragraph, it shall be deemed that the submission to the relevant district director has been made when the business office, etc. of the specified book-entry transfer institution, etc. or the specified overseas business office, etc. of the qualified foreign intermediary, via which submission should be made, has received the said written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds or the said written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds, from the person who submitted the relevant document.  - 日本法令外国語訳データベースシステム

７　特定振替機関等の営業所等の長又は適格外国仲介業者の特定国外営業所等の長は、振替国債所有期間明細書又は振替地方債所有期間明細書の提出があつた場合には、当該振替国債所有期間明細書又は振替地方債所有期間明細書に記載された振替国債又は振替地方債に係る所有期間その他の財務省令で定める事項が、法第五条の二第十三項に規定する帳簿（第九項、第十一項及び第二十四項において「振替帳簿」という。）に記載又は記録がされた振替国債又は振替地方債につき振替記載等がされた日その他の財務省令で定める事項と同じであるかどうかを確認しなければならない。例文帳に追加

(7) The head of a business office, etc. of a specified book-entry transfer institution, etc. or head of a specified overseas business office, etc. of a qualified foreign intermediary shall, where a statement of the holding period of book-entry transfer national government bonds or statement of the holding period of book-entry transfer local government bonds has been submitted, confirm whether or not the holding period and other matters specified by an Ordinance of the Ministry of Finance with regard to the book-entry transfer national government bonds or book-entry transfer local government bonds entered in the said statement of the holding period of book-entry transfer national government bonds or statement of the holding period of book-entry transfer local government bonds are consistent with the day on which entries or records under the book-entry transfer system were made with regard to the book-entry transfer national government bonds or book-entry transfer local government bonds and other matters specified by an Ordinance of the Ministry of Finance as entered or recorded in the books prescribed in Article 5-2(13) of the Act (referred to as the "books for book-entry transfer" in paragraph (9), paragraph (11) and paragraph (24)).  - 日本法令外国語訳データベースシステム

それから、日本興亜損保の件につきましては個別の会社のことに関することでございますので直接のコメントは差し控えさせていただきたいと思います。投資家サイドに着目した場合には、先ほども申し上げた内外無差別の原則で我々は対応しているわけでありまして、国内の投資家であるか国外の投資家であるかに関わらず、市場の透明性・公正性の確保の観点から、市場参加者として守るべきルールは投資ファンドにおいても当然に遵守される必要があるというふうに考えておりますが、その上で投資ファンドとして株主としての主張をなさるというのはごく自然なことだと思っております。例文帳に追加

Meanwhile, I would like to refrain from commenting directly on the dispute involving Nipponkoa Insurance, as it is a matter concerning an individual company. Concerning the treatment of investors, our basic principle is to treat foreign investors and domestic investors equally. I believe that investors, including investment funds - whether they be domestic investors or foreign ones - should naturally follow market rules. Based on this premise, it is quite natural for an investment fund to make demands in its capacity as a shareholder.  - 金融庁

第百二十六条　国際民間航空条約の締約国たる外国（以下単に「締約国」という。）の国籍を有する航空機（第百二十九条第一項の許可を受けた者（以下「外国人国際航空運送事業者」という。）の当該事業の用に供する航空機、第百三十条の二の許可を受けた者の当該運送の用に供する航空機及び外国、外国の公共団体又はこれに準ずるものの使用する航空機を除く。）は、左に掲げる航行を行う場合には、国土交通大臣の許可を受けなければならない。但し、航空路のみを航行する場合は、この限りでない。例文帳に追加

Article 126 (1) Any aircraft having the nationality of any foreign state, which is a Contracting State to the Convention on International Civil Aviation (hereinafter referred to briefly as "Contracting State") (except any aircraft which is used for the concerned services by any person who has obtained permission under Article 129 paragraph (1) (hereinafter referred to as "foreign international air carrier"), any aircraft which is used for the concerned transportation by any person who has obtained permission under Article 130-2, and any aircraft which is used by any foreign state, any public entity or any equivalent of a foreign state) shall, when it engages in any of the following flights, obtain permission from the Minister of Land, Infrastructure, Transport and Tourism; provided, however, that the same shall not apply to any flights operated along designated airways.  - 日本法令外国語訳データベースシステム

四　外国人国際第一種貨物利用運送事業者の所属国（外国人国際第一種貨物利用運送事業者が個人である場合にあってはその者が国籍を有する国をいい、外国人国際第一種貨物利用運送事業者が法人その他の団体である場合にあってはその株式等の所有その他の方法によりその経営する事業を実質的に支配する者が国籍を有する国又は当該支配する者の本店その他の主たる事務所が所在する国をいう。以下この号において同じ。）が、当該外国人国際第一種貨物利用運送事業者が第三十五条第一項の登録を受けた時における所属国と異なるものとなったとき。例文帳に追加

(iv) The country to which the foreigners' international first class consigned freight forwarding business operator belongs (if the foreigners' international first class consigned freight forwarding business operator is an individual, the country in which the said individual has the nationality and if the foreigners' international first class consigned freight forwarding business operator is a juridical person or other bodies, the country in which the individual who actually controls the business through possession of stocks, etc. or by other manners has the nationality or the country in which the said actual controller has its head office or other main offices of business, with the same applying hereinafter in this item) becomes different from the country where the said foreigners' international first class consigned freight forwarding business operator has received the registration prescribed in paragraph (1) of Article 35;  - 日本法令外国語訳データベースシステム

１５　法第六十八条の八十八第三項の規定の適用がある場合における法人税法施行令第百五十五条の十六の規定の適用については、同条中「第八十一条の六第一項又は第二項（連結法人の寄附金の損金不算入額の計算）」とあるのは「第八十一条の六第一項若しくは第二項（連結法人の寄附金の損金不算入額の計算）又は租税特別措置法第六十八条の八十八第三項（連結法人の国外関連者との取引に係る課税の特例）」と、同条第二号中「第八十一条の六第二項」とあるのは「第八十一条の六第二項又は租税特別措置法第六十八条の八十八第三項」とする。例文帳に追加

(15) With respect to the application of Article 155-16 of the Order for Enforcement of the Corporation Tax Act where the provisions of Article 68-88(3) of the Act shall apply, the term "Article 81-6(1) or (2) (Calculation of the Amount of Contributions Expended by Consolidated Corporations to be Excluded from Deductible Expenses) of the Act" in the said Article shall be deemed to be replaced with "Article 81-6(1) or (2) (Calculation of the Amount of Contributions Expended by Consolidated Corporations to be Excluded from Deductible Expenses) of the Act or Article 68-88(3) (Special Provisions for Taxation on Transactions of Consolidated Corporations with Foreign Affiliated Persons) of the Act on Special Measures Concerning Taxation;" and the term "Article 81-6(2) of the Act" in item (ii) of the said Article shall be deemed to be replaced with "Article 81-6(2) of the Act or Article 68-88(3) of the Act on Special Measures Concerning Taxation."  - 日本法令外国語訳データベースシステム