会社発行保険証券の英語

口座振替やオンライン決済などによりユーザが保険料の支払いを完了すると、保険会社端末からサーバへ証券発行指示が送られ、サーバは証券データを作成する。例文帳に追加

When the user finishes the payment of the insurance fee by account transfer or on-line settlement or the like, a bond issue instruction is transmitted from the insurance company terminal to the server, and bond data are prepared by the server. - 特許庁

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

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

第二百七十一条の五　銀行、金融商品取引業者（有価証券関連業を行う者に限る。）、信託会社その他の内閣府令で定める者のうち基準日を内閣総理大臣に届け出た者が保有する議決権で当該議決権に係る株式の発行者である保険会社又は保険持株会社の事業活動を支配することを保有の目的としないもの（議決権保有割合が内閣府令で定める数を超えた場合及び保有の態様その他の事情を勘案して内閣府令で定める場合を除く。以下この条において「特例対象議決権」という。）に係る保険議決権保有届出書は、第二百七十一条の三第一項の規定にかかわらず、議決権保有割合が初めて百分の五を超える数となった基準日における当該議決権の保有状況に関する事項であって、内閣府令で定めるものを記載したものを、内閣府令で定めるところにより、当該基準日の属する月の翌月十五日までに、内閣総理大臣に提出しなければならない。例文帳に追加

Article 271-5 (1) Notwithstanding the provisions of Article 271-3, paragraph (1), A Written Notice of Holding the Bank's Voting Rights pertaining to voting rights held by a Bank, Financial Instruments Business Operator (limited to one that conducts Securities-Related Business), trust company, or any other person specified by a Cabinet Office Ordinance who has notified the Prime Minister of a Reference date, where the purpose of holding such voting rights is not for controlling the business activities of the Insurance Company or Insurance Holding Company that has issued the shares relating to that voting rights (excluding the case where the Proportion of Voting Rights Held has exceeded the number specified by a Cabinet Office Ordinance and any case specified by a Cabinet Office Ordinance by taking into consideration the manner in which they are held and other circumstances; hereinafter referred to as "Voting Rights Subject to Special Provisions" in this Act) shall be submitted to the Prime Minister by stating matters that relate to the status of holding that voting rights as of the Reference Date on which the Proportion of Voting Rights Held exceeded five hundredths for the first time and that are specified by a Cabinet Office Ordinance, by the fifteenth day of the month following the month containing said Reference Date, pursuant to the provisions of a Cabinet Office Ordinance.発音を聞く  - 日本法令外国語訳データベースシステム

一方の締約国の居住者が次の(a)から(f)までに掲げる者のいずれかに該当する場合には、当該一方の締約国の居住者は、各課税年度において適格者とする。(a)個人(b)適格政府機関(c)法人（その主たる種類の株式が、８(c)(i)又は(ii)に規定する公認の有価証券市場に上場され、又は登録され、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。）(d)銀行、保険会社又は証券会社（その者が居住者とされる締約国の法令に基づいて設立され、かつ規制されるものに限る。）(e)第四条１(b)又は(c)に規定する者（同条１(b)に規定する者にあつては、当該課税年度の直前の課税年 度の終了の日においてその受益者、構成員又は参加者の五十パーセントを超えるものがいずれかの締約国の居住者である個人である年金基金又は年金計画に限る。）(f)個人以外の者（(a)から(e)までに掲げる適格者であるいずれかの締約国の居住者が、発行済株式その他の受益に関する持分又は議決権の五十パーセント以上に相当する株式その他の受益に関する持分を直接又は間接に所有する場合に限る。）例文帳に追加

A resident of a Contracting State is a qualified person for a taxable year only if such resident is either:(a) an individual; (b) a qualified governmental entity; (c) a company, if its principal class of shares is listed or registered on a recognised stock exchange specified in clause (i) or (ii) of subparagraph (c) of paragraph 8 and is regularly traded on one or more recognised stock exchanges; (d) a bank, an insurance company or a securities dealer that is established and regulated as such under the laws of the Contracting State of which it is a resident; (e) a person described in subparagraph (b) or (c) of paragraph 1 of Article 4, provided that in the case of a person described in subparagraph (b) of that paragraph as of the end of the prior taxable year more than 50 per cent of the person’s beneficiaries, members or participants are individuals who are residents of either Contracting State; or (f) a person other than an individual, if residents of either Contracting State that are qualified persons by reason of subparagraph (a), (b), (c), (d) or (e) of this paragraph own, directly or indirectly, shares or other beneficial interests representing at least 50 per cent of the capital or of the voting power of the person.発音を聞く  - 財務省

２の規定にかかわらず、一方の締約国内において生ずる利子であって、次のいずれかの場合に該当するものについては、他方の締約国においてのみ租税を課することができる。(a)当該利子の受益者が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国の政府が全面的に所有する機関である場合(b)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国の政府が全面的に所有する機関によって保証された債権、これらによって保険の引受けが行われた債権又はこれらによる間接融資に係る債権に関して支払われる場合(c)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居住者と第九条１(a)又は(b)にいう 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(d)当該利子の受益者が当該他方の締約国の居住者である年金基金又は年金計画であって、当該利子が、当該年金基金又は年金計画が直接又は間接に事業を遂行することにより取得されたものでない場合(e)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の居住者により行われる信用供与による設備又は物品の販売の一環として生ずる債権に関して支払われる場合例文帳に追加

Notwithstanding the provisions of paragraph 2 of this Article, interest arising in a Contracting State shall be taxable only in the other Contracting State if: (a) the interest is beneficially owned by the Government of that other Contracting State, apolitical subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that Government; (b) the interest is beneficially owned by a resident of that other Contracting State with respect to debt-claims guaranteed, insured or indirectly financed by the Government of that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that Government; (c) the interest is beneficially owned by a resident of that other Contracting State that is either: (i) a bank; (ii) an insurance company; (iii) a securities dealer; or (iv) 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 percent of the assets of the enterprise consist of debt-claims against persons that do not have with the resident a relationship described in subparagraphs (a) or (b) of paragraph 1 of Article 9 of this Convention; (d) the interest is beneficially owned by a pension fund or pension scheme that is a resident of that other Contracting State, provided that such interest is not derived from the carrying on of a business, directly or indirectly, by such pension fund or pension scheme; or (e) the interest is beneficially owned by a resident of that other Contracting State and paid with respect to indebtedness arising as a part of the sale on credit by a resident of that other Contracting State of equipment or merchandise.発音を聞く  - 財務省

２の規定にかかわらず、一方の締約国内において生ずる利子であって、次のいずれかの場合に該当するものについては、他方の締約国においてのみ租税を課することができる。(a)当該利子の受益者が、当該他方の締約国、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国が全面的に所有する機関である場合(b)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国が全面的に所有する機関によって保証された債権、これらによって保険の引受けが行われた債権又はこれらによる間接融資に係る債権に関して支払われる場合(c)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（投資銀行を含む。)(ii)保険会社(iii)登録を受けた証券会社(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ける債券の発行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居住者と第九条１(a)又は(b)にいう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(d)当該利子の受益者が当該他方の締約国の居住者である年金基金であって、当該利子が、当該年金基金が直接又は間接に事業を遂行することにより取得されたものでない場合(e)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の居住者により行われる信用供与による設備又は物品の販売の一環として生ずる債権に関して支払われる場合例文帳に追加

Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be taxable only in the other Contracting State if: (a) the interest is beneficially owned by that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that other Contracting State; (b) the interest is beneficially owned by a resident of that other Contracting State with respect to debt-claims guaranteed, insured or indirectly financed by the Government of that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that other Contracting State; (c) the interest is beneficially owned by a resident of that other Contracting State that is either: (i) a bank (including an investment bank); (ii) an insurance company; (iii) a registered securities dealer; or (iv) 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 percent of its liabilities from the issuance of bonds in the financial markets or from taking deposits at interest, and more than 50percent of the assets of the enterprise consist of debt-claims against persons that do not have with the resident a relationship described in subparagraph (a) or (b) of paragraph 1 of Article 9; (d) the interest is beneficially owned by a pension fund that is a resident of that other Contracting State, provided that such interest is not derived from the carrying on of a business, directly or indirectly, by such pension fund; or (e) the interest is beneficially owned by a resident of that other Contracting State and paid with respect to indebtedness arising as a part of the sale on credit by a resident of that other Contracting State of equipment or merchandise.発音を聞く  - 財務省