歳入面においては、安易な国債増発によることなく、日本電信電話株式会社の株式の売払収入による国債整理基金の資金を活用するための国債整理基金特別会計からの受入金二兆五千億円のほか、一般会計施行分の財源として産業投資特別会計からの受入金千三百二十六億円等を計上し、合計二兆六千三百九十二億円を計上することとしております。例文帳に追加

In terms of revenues, the Government shall refrain from easy issue of government bonds, take 2.5 trillion yen from the Special Account for the Government Bonds Consolidation Funds and initiate adjustment of the Government Bonds Consolidation Funds by selling in Nippon Telegraph and Telephone Corporation shares. Furthermore, the Government will appropriate another 132.6 billion yen from the Special Account for Industrial Investment, which is the fund from operation of the General Account. Revenue will total the appropriation of 2,639.2 billion yen. - 財務省

一　子会社の株式の取得価額（最終の貸借対照表において別に付した価額があるときは、その価額）の合計額の当該会社の総資産の額に対する割合が百分の五十を超える会社（次号において「持株会社」という。）　六千億円例文帳に追加

(i) A corporation whose ratio of the total acquisition value (or other value if it is so listed in the latest balance sheet) of the stocks of subsidiaries to the total assets of the said corporation exceeds fifty percent (referred to as "holding company" in the next item): Six hundred billion yen発音を聞く - 日本法令外国語訳データベースシステム

２　前項の場合において、普通法人のうち各事業年度終了の時において資本金の額若しくは出資金の額が一億円以下であるもの若しくは資本若しくは出資を有しないもの（保険業法　に規定する相互会社に準ずるものとして政令で定めるものを除く。）又は人格のない社団等の第百四十一条に規定する国内源泉所得に係る所得の金額のうち年八百万円以下の金額については、同項の規定にかかわらず、百分の二十二の税率による。例文帳に追加

(2) In the case referred to in the preceding paragraph, with regard to the amount of eight million yen per annum or less out of the amount of income categorized as domestic source income prescribed in Article 141 of an ordinary corporation whose amount of stated capital or amount of capital contributions is not more than 100 million yen at the end of each business year or which has no capital or investment at the end of each business year (excluding an ordinary corporation specified by a Cabinet Order as being equivalent to a mutual company prescribed in the Insurance Business Act) or of an association or foundation without juridical personality, the applicable tax rate shall be 22 percent notwithstanding the provision of the said paragraph.発音を聞く - 日本法令外国語訳データベースシステム

例文

２　会社であつて、その総資産の額（最終の貸借対照表による資産の合計金額をいう。以下同じ。）が二十億円を下回らない範囲内において政令で定める金額を超え、かつ、当該会社並びに当該会社の子会社及び当該会社の総株主の議決権の過半数を有する国内の会社の総資産の額を合計した額（以下「総資産合計額」という。）が百億円を下回らない範囲内において政令で定める金額を超えるもの（以下この条において「株式所有会社」という。）は、他の国内の会社であつてその総資産の額が十億円を下回らない範囲内において政令で定める金額を超えるもの（以下この項において「株式発行会社」という。）の株式を取得し、又は所有する場合（金銭又は有価証券の信託に係る株式について、自己が、委託者若しくは受益者となり議決権を行使することができる場合又は議決権の行使について受託者に指図を行うことができる場合を含む。）において、株式発行会社の総株主の議決権に占める株式所有会社の当該取得し、又は所有する株式に係る議決権の割合が、百分の十を下回らない範囲内において政令で定める数値（複数の数値を定めた場合にあつては、政令で定めるところにより、それぞれの数値）を超えることとなるときは、公正取引委員会規則で定めるところにより、その超えることとなつた日から三十日以内に、当該株式に関する報告書を公正取引委員会に提出しなければならない。ただし、株式発行会社の発行済の株式の全部をその設立と同時に取得する場合、銀行業又は保険業を営む会社が他の国内の会社（銀行業又は保険業を営む会社その他公正取引委員会規則で定める会社を除く。次条第一項及び第二項において同じ。）の株式を取得し、又は所有する場合及び証券業を営む会社（証券仲介業者を除く。）が業務として株式を取得し、又は所有する場合は、この限りでない。例文帳に追加

(2) Every corporation whose total assets (meaning the amount of total assets appearing in the latest balance sheet; the same shall apply hereinafter) exceed the amount provided for in a Cabinet Order, which shall not be less than two billion yen, and whose total assets, coupled with total assets of subsidiaries of the said corporation, and a corporation in Japan which holds majority of voting rights of all stockholders of the said corporation (hereinafter referred to as "sum of the total assets"), exceed the amount provided for in a Cabinet Order, which shall not be less than ten billion yen (hereinafter referred to as "stockholding corporation" in this Article), in case that it acquires or holds the stocks (including the stocks held in monetary or security trust, where the stockholding corporation is a settlor or beneficiary and may exercise the voting rights or give instructions to the trustee regarding the exercise of such voting rights) of another corporation in Japan whose total assets exceed the amount provided for in a Cabinet Order, which shall not be less than one billion yen (hereinafter referred to as "issuing corporation" in this Article), so that the ratio of voting rights pertaining to the stocks acquired or held by the stockholding corporation to voting rights of all stockholders of the issuing corporation is to exceed the percentage figure provided for in a Cabinet Order (in the case that more than one percentage figures are provided for, any of such percentage figures pursuant to the provisions of such Cabinet Order), shall submit, pursuant to the provisions of the Rules of the Fair Trade Commission, a written report on such stocks within thirty days from the date of the relevant exceeding; provided, however, that this shall not apply to cases where the all the issued stocks of issuing corporation is acquired simultaneously with the incorporation, cases where a corporation engaged in banking or insurance business (excluding certain corporations engaged in insurance business as provided for in the Rules of the Fair Trade Commission; the same shall apply in paragraphs 1 and 2 of the next Article) acquires or holds stocks of other corporations in Japan (excluding those engaged in banking or insurance business and those as otherwise provided for in the Rules of the Fair Trade Commission; the same shall apply in paragraphs 1 and 2 of the next Article), or cases where a corporation engaged in securities business (excluding securities brokers) acquires or holds stocks in the course of its business.発音を聞く - 日本法令外国語訳データベースシステム