特定利子の英語

１０　法第六条第七項に規定する保管支払取扱者（以下第十五項までにおいて「保管支払取扱者」という。）は、その保管の委託を受けている特定民間国外債の利子の受領の媒介等に基づきその利子の交付を受ける都度、その交付を受けるべき日の前日までに、その交付を受ける利子に係る同条第七項に規定する利子受領者情報（以下第十六項までにおいて「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）同条第七項の規定による通知（以下第十二項までにおいて「通知」という。）をしなければならない。この場合において、最初に当該特定民間国外債の利子の交付を受ける日が、当該特定民間国外債の発行をした日以後四十日を経過する日後であるときは、その交付を受ける利子に係る利子受領者情報の通知は、同日以後にしなければならない。例文帳に追加

(10) The person in charge of handling custody and payment prescribed in Article 6(7) of the Act (hereinafter referred to as the "person in charge of handling custody and payment" through to paragraph (15)) shall, on each occasion of receiving the delivery of interest on specified foreign-issued company bonds, of which the person is entrusted with custody, in the course of the intermediary services, etc. for the receipt of such interest, no later than the day preceding the day on which the person is to receive the delivery, give a notice pursuant to the provisions of paragraph (7) of the said Article (hereinafter referred to as a "notice" through to paragraph (12)) to provide interest recipient information prescribed in paragraph (7) of the said Article (hereinafter referred to as "interest recipient information" through to paragraph (16)) which pertains to the interest to be delivered thereto to the person who pays the interest (in the case where the interest is delivered via any other person in charge of handling payment with whom the said person in charge of handling custody and payment has further entrusted custody, a notice shall be given to the person who pays the interest via such other person in charge of handling payment). In this case, if the person in charge of handling custody and payment receives the delivery of interest on the said specified foreign-issued company bonds, for the first time, on or after the day on which 40 days have elapsed since the day on which the said specified foreign-issued company bonds were issued, the notice of interest recipient information pertaining to the interest to be delivered thereto shall be given on or after the said day on which the 40-day period has expired.発音を聞く  - 日本法令外国語訳データベースシステム

２１　法第六条第七項に規定する保管支払取扱者（以下第二十六項までにおいて「保管支払取扱者」という。）は、その保管の委託を受けている特定民間国外債の利子の受領の媒介等に基づきその利子の交付を受ける都度、その交付を受けるべき日の前日までに、その交付を受ける利子に係る同条第七項に規定する利子受領者情報（以下第二十七項までにおいて「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）同条第七項の規定による通知（以下第二十三項までにおいて「通知」という。）をしなければならない。この場合において、最初に当該特定民間国外債の利子の交付を受ける日が、当該特定民間国外債の発行をした日以後四十日を経過する日後であるときは、その交付を受ける利子に係る利子受領者情報の通知は、同日以後にしなければならない。例文帳に追加

(21) The person in charge of handling custody and payment prescribed in Article 6, paragraph (7) of the Act (hereinafter referred to as the "person in charge of handling custody and payment" through to paragraph (26)) shall, on each occasion of receiving the delivery of interest from specified foreign private bonds, of which the person is entrusted with custody, in the course of the intermediary services, etc. for the receipt of such interest, no later than the day preceding the day on which the person is to receive the delivery, give notice pursuant to the provisions of paragraph (7) of said Article (hereinafter referred to as "notice" through to paragraph (23)) to provide the interest recipient information prescribed in paragraph (7) of said Article (hereinafter referred to as "interest recipient information" through to paragraph (27)) for the interest to be delivered thereto to the person who pays the interest (in the case where the interest is delivered via any other person in charge of handling payment with whom 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). In this case, if the person in charge of handling custody and payment receives the delivery of interest from said specified foreign private bonds, for the first time, on or after the day on which 40 days have elapsed since the day on which said specified foreign private bonds were issued, the notice of the interest recipient information for the interest to be delivered thereto shall be given on or after said day on which the 40-day period has expired.発音を聞く  - 日本法令外国語訳データベースシステム

１６　特定民間国外債の利子の支払をする者は、その利子の支払を行う際、第十項、第十三項又は第十四項の規定により通知を受けた利子受領者情報（第十二項（前項において準用する場合を含む。）の規定により通知があつたものとみなされる利子受領者情報を含む。）に基づいて法第六条第七項に規定する利子受領者確認書（次項において「利子受領者確認書」という。）を作成しなければならない。例文帳に追加

(16) A person who pays interest on specified foreign-issued company bonds shall, when paying such interest, prepare an interest recipient confirmation document prescribed in Article 6(7) of the Act (hereinafter referred to as an "interest recipient confirmation document" in the next paragraph) based on the interest recipient information provided in the notice given thereto pursuant to the provisions of paragraph (10), paragraph (13) or paragraph (14) (including the interest recipient information of which a notice shall be deemed to have been given pursuant to the provisions of paragraph (12) (including the cases where it is applied mutatis mutandis pursuant to the preceding paragraph)).発音を聞く  - 日本法令外国語訳データベースシステム

２７　特定民間国外債の利子の支払をする者は、その利子の支払を行う際、第二十一項、第二十四項又は第二十五項の規定により通知を受けた利子受領者情報（第二十三項（前項において準用する場合を含む。）の規定により通知があつたものとみなされる利子受領者情報を含む。）に基づいて法第六条第七項に規定する利子受領者確認書（次項において「利子受領者確認書」という。）を作成しなければならない。例文帳に追加

(27) A person who pays interest from specified foreign private bonds shall, when paying such interest, prepare a document identifying the interest recipient prescribed in Article 6, paragraph (7) of the Act (hereinafter referred to as an "document identifying the interest recipient" in the following paragraph) based on the interest recipient information provided in the notice given thereto pursuant to the provisions of paragraph (21), paragraph (24) or paragraph (25) (including the interest recipient information of which notice shall be deemed to have been given pursuant to the provisions of paragraph (23) (including the cases where it is applied mutatis mutandis pursuant to the preceding paragraph)).発音を聞く  - 日本法令外国語訳データベースシステム

６　法第四十二条の二第一項の規定の適用を受けようとする外国金融機関等は、特定金融機関等から最初に特定利子の支払を受けようとする際、非課税適用申告書を、当該特定利子の支払事務を取り扱う当該特定金融機関等の事務所、事業所その他これらに準ずるもの（以下この項及び第十項において「事務所等」という。）を通じて（当該特定利子の支払事務が当該特定金融機関等が有する二以上の事務所等により取り扱われる場合には、当該二以上の事務所等のそれぞれにより最初に取り扱われる際、それぞれの事務所等を通じて）当該特定利子の支払を受けるべき日の前日までに同条第五項に規定する税務署長に提出しなければならない。例文帳に追加

(6) A foreign financial institution, etc. which seeks the application of the provisions of Article 42-2(1) of the Act shall, when it intends to receive payment of specified interest from a specified financial institution, etc. for the first time, submit a written application for tax exemption to the district director prescribed in Article 42-2(5) of the Act, via an office, business office, or any other establishment equivalent thereto (hereinafter referred to as "offices, etc." in this paragraph and paragraph (10)) of the said specified financial institution, etc. in charge of handling payment of the said specified interest (where payment of the said specified interest is handled at two or more offices, etc. held by the said specified financial institution, etc., via respective offices at the time when payment is handled for the first time respectively) by the day preceding the day on which the said foreign financial institution, etc. is to receive the said specified interest.発音を聞く  - 日本法令外国語訳データベースシステム

１３　保管支払取扱者は、その保管の委託を受けている特定民間国外債と同一銘柄の他の特定民間国外債につき保管の再委託を受けている場合において、当該他の特定民間国外債の利子に係る利子受領者情報につき法第六条第七項に規定する経由のための通知を受けたときは、財務省令で定めるところにより、その保管の委託を受けている特定民間国外債の利子に係る利子受領者情報に当該経由のための通知を受けた利子受領者情報を合わせて、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）通知をすることができる。この場合において、当該通知は、同項の規定による利子受領者情報の通知とみなす。例文帳に追加

(13) Where a person in charge of handling custody and payment is entrusted by subcontract with custody of other specified foreign-issued company bonds with the same brand as that of the specified foreign-issued company bonds of which the person is directly entrusted with custody, when the person has received a notice, as the relay point via which the notice shall be given pursuant to the provisions of Article 6(7) of the Act, with regard to the interest recipient information pertaining to the interest on the said other specified foreign-issued company bonds, the person may, pursuant to the provisions of an Ordinance of the Ministry of Finance, give a notice to provide the interest recipient information pertaining to the specified foreign-issued company bonds of which the person is directly entrusted with custody together with the interest recipient information of which the person has received a notice as such relay point, to the person who pays the interest (in the case where the interest is delivered via any other person in charge of handling payment with whom the said person in charge of handling custody and payment has further entrusted custody, a notice shall be given to the person who pays the interest via such other person in charge of handling payment). In this case, the said notice shall be deemed to be a notice of interest recipient information given pursuant to the provisions of paragraph (7) of the said Article.発音を聞く  - 日本法令外国語訳データベースシステム

２４　保管支払取扱者は、その保管の委託を受けている特定民間国外債と同一銘柄の他の特定民間国外債につき保管の再委託を受けている場合において、当該他の特定民間国外債の利子に係る利子受領者情報につき法第六条第七項に規定する経由のための通知を受けたときは、財務省令で定めるところにより、その保管の委託を受けている特定民間国外債の利子に係る利子受領者情報に当該経由のための通知を受けた利子受領者情報を合わせて、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）通知をすることができる。この場合において、当該通知は、同項の規定による利子受領者情報の通知とみなす。例文帳に追加

(24) Where a person in charge of handling custody and payment is entrusted by subcontract with custody of other specified foreign private bonds with the same issue as that of the specified foreign private bonds of which the person is directly entrusted with custody, when the person has received notice, as the relay point via which the notice shall be given pursuant to the provisions of Article 6, paragraph (7) of the Act, with regard to the interest recipient information for the interest from said other specified foreign private bonds, the person may, pursuant to the provisions of Ordinance of the Ministry of Finance, give notice to provide the interest recipient information for the specified foreign private bonds of which the person is directly entrusted with custody together with the interest recipient information of which the person has received notice as such relay point, to the person who pays the interest (in the case where the interest is delivered via any other person in charge of handling payment with whom 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). In this case, said notice shall be deemed to be notice of the interest recipient information given pursuant to the provisions of paragraph (7) of said Article.発音を聞く  - 日本法令外国語訳データベースシステム

１１　保管支払取扱者は、その保管の委託を受けている特定民間国外債につきその利子の支払をする者に対し通知をした利子受領者情報（法第六条第七項第一号に掲げる場合に該当する旨の通知に係るものに限る。以下この項において同じ。）に係る利子の交付を受けた日後に当該特定民間国外債の利子の交付を受ける場合において、その交付を受ける利子（法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がすべて非居住者又は外国法人であることの確認をしたときは、その交付を受ける利子に係る利子受領者情報の通知を省略することができる。例文帳に追加

(11) Where a person in charge of handling custody and payment receives the delivery of interest on specified foreign-issued company bonds, of which the person is entrusted with custody, on or after the day on which the person has received the delivery of interest pertaining to the interest recipient information of which the said person gave a notice to the person who pays interest on the said specified foreign-issued company bonds (limited to such information provided in the notice stating to the effect that Article 6(7)(i) of the Act shall apply; hereinafter the same shall apply in this paragraph), if the person in charge of handling custody and payment has confirmed that all persons who are to receive payment of the interest (excluding interest subject to the provisions of Article 3-3(3) or (6) of the Act; hereinafter the same shall apply in this paragraph) to be delivered thereto fall under the category of nonresidents or foreign corporations, the said person in charge of handling custody and payment may omit to give a notice of interest recipient information pertaining to the interest to be delivered thereto.発音を聞く  - 日本法令外国語訳データベースシステム