償却基金法の英語

第三十九条　この法律の施行の際現に存する旧法の規定による相互会社に係る旧法の規定による基金及び旧法第六十五条の規定による積立金は、それぞれ新法の規定による基金又は新法第五十六条の規定により積み立てられた基金償却積立金とみなす。例文帳に追加

Article 39 The funds under the Former Act and the reserve under Article 65 of the Former Act pertaining to a Mutual Company under the Former Act in existence at the time when this Act enters into force shall be deemed as the funds under the Current Act and the reserve for redemption of funds set aside pursuant to the provision of Article 56 of the Current Act, respectively.発音を聞く  - 日本法令外国語訳データベースシステム

２　前項の規定の適用を受ける旧法の免許を受けた保険会社が相互会社であるときは、同項の期間において、基金（新法第五十六条の基金償却積立金（次項及び附則第三十九条の規定により当該基金償却積立金として積み立てられたものとみなされるものを含む。）を含む。）の総額が新法第六条第一項の政令で定める額に達するまでは、新法第五十五条第二項に定める基金の償却又は剰余金の分配に充てることのできる金額の全部又は一部を積立金として積み立てることができる。例文帳に追加

(2) Where the Insurance Company Licensed under the Former Act to which the provision of the preceding paragraph is applied is a Mutual Company, for the period of time specified by the preceding paragraph, the company may set aside as a reserve all or part of the amount that may be allocated to the redemption of funds or distribution of surplus specified in Article 55, paragraph (2) of the Current Act, until such time as the total amount of funds (including the reserve for redemption of funds set forth in Article 56 of the Current Act (including any amount deemed to have been set aside as the reserve for redemption of funds pursuant to the provisions of the following paragraph and Article 39 of the Supplementary Provisions)) reaches the amount set forth in Article 6, paragraph (1) of the Current Act to be specified by a Cabinet Order.発音を聞く  - 日本法令外国語訳データベースシステム

３　第一項の規定による基金償却積立金の取崩しによる変更の登記の申請書には、第六十七条において準用する商業登記法第十八条、第十九条及び第四十六条に定める書類のほか、次に掲げる書類を添付しなければならない。例文帳に追加

(3) The documents prescribed in Articles 18, 19 and 46 of the Commercial Registration Act as well as the following documents shall be attached to a written application for registration of change due to any reduction of the reserve for redemption of funds pursuant to the provision of paragraph (1):発音を聞く  - 日本法令外国語訳データベースシステム

３　前項の規定により新法第五十四条の損失てん補準備金として積み立てられたものとみなされる旧法第六十三条第一項の準備金の額が新法第五十四条に規定する基金（新法第五十六条の基金償却積立金を含む。）の総額又は定款で定められた額を超える場合における決算上の処理については、内閣府令で定める。例文帳に追加

(3) The accounting practice for settlement purposes where the amount of that reserve set forth in Article 63, paragraph (1) of the Former Act which shall be deemed to have been set aside as the deficiency reserve set forth in Article 54 of the Current Act pursuant to the provision of the preceding paragraph exceeds the total amount of the funds prescribed in Article 54 of the Current Act (including the reserve for redemption of funds set forth in Article 56 of the Current Act) or the amount specified in the articles of incorporation shall be specified by 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

３　新法第五十九条第一項において準用する商法第二百八十六条ノ四に規定する基金の募集のために必要な費用の額で、この法律の施行の際現に存する旧法の規定による相互会社が施行日前に開始した事業年度に支出したものについては、その額から施行日以後開始する最初の事業年度の決算期前の決算期に同条の規定が適用されたならば償却すべきであった額の最少額を控除した金額を、施行日以後に開始する最初の事業年度の決算期において、貸借対照表の資産の部に計上することができる。この場合においては、同条の規定による償却期間から既に経過した期間を控除した期間内に、毎決算期に均等額以上の償却をしなければならない。例文帳に追加

(3) That amount of cost required for the public offering of funds prescribed in Article 286-4 of the Commercial Code as applied mutatis mutandis pursuant to Article 59, paragraph (1) of the Current Act which was expended in the business years that started before the Effective Date by a Mutual Company under the Former Act in existence at the time when this Act enters into force may be credited to assets on the balance sheet for the accounting period of the first business year that starts on or after the Effective Date, after deducting the minimum amount that should have been amortized if the provision of Article 286-4 of the Commercial Code had applied to the accounting periods before the accounting period of the first business year that starts on or after the Effective Date. In this case, not less than the straight-line amount shall be amortized in each of the accounting periods that fall within the amortization period under that Article after deducting the period that has already elapsed.発音を聞く  - 日本法令外国語訳データベースシステム

４　第十六条第一項（ただし書を除く。）及び第二項、第十七条（第一項ただし書を除く。）、第十七条の二第四項並びに第十七条の四の規定は、第一項の基金償却積立金の取崩しについて準用する。この場合において、これらの規定中「資本金等の額の減少」とあるのは「基金償却積立金の取崩し」と、第十六条第一項中「株式会社は、資本金又は準備金（以下この節において「資本金等」という。）の額の減少（減少する準備金の額の全部を資本金とする場合を除く。）の決議に係る株主総会（会社法第四百四十七条第三項（資本金の額の減少）又は第四百四十八条第三項（準備金の額の減少）に規定する場合にあっては、取締役会）の会日の二週間前から資本金等の額の減少の効力を生じた日後六月を経過する日まで」とあるのは「第五十七条第一項の場合には、相互会社は、同項の決議に係る社員総会（総代会を設けているときは、総代会）の会日の二週間前から基金償却積立金の取崩しをした日後六月を経過する日まで」と、第十七条第一項中「株式会社が資本金等の額を減少する場合（減少する準備金の額の全部を資本金とする場合を除く。）」とあるのは「第五十七条第一項の場合」と、同条第六項中「会社法第四百四十七条第一項（資本金の額の減少）又は第四百四十八条第一項（準備金の額の減少）」とあるのは「第五十七条第一項」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

(4) The provisions of Article 16, paragraph (1) (excluding the proviso thereto) and (2), Article 17 (excluding the proviso to paragraph (1)), Article 17-2, paragraph (4), and Article 17-4 shall apply mutatis mutandis to a reduction of the reserve for redemption of funds under paragraph (1). In this case, the term "reduction of the capital, etc." in those provisions shall be deemed to be replaced with "reduction of the reserve for redemption of funds"; the terms "A Stock Company" and "ranging from two weeks before the date of the shareholders meeting pertaining to the resolution on the reduction of the capital, etc. (or, the date of the board of directors meeting where Article 447, paragraph (3) (Reductions in Amount of Capital) or Article 448, paragraph (3) (Reductions in Amount of Reserves) of the Companies Act Applies) to six months from the Effective Date of the reduction of the capital, etc." in Article 16, paragraph (1) shall be deemed to be replaced with "In the case of Article 57, paragraph (1), a Mutual Company" and "ranging from two weeks before the date of the General Meeting of members (or General Meeting, where the company has such meeting) pertaining to the resolution under that paragraph to six months from the date of the reduction of the reserve for redemption of funds" respectively; the term "Where a Stock Company reduces the amount of its capital, etc. (excluding the cases where the whole of the amount by which the Reserves are reduced is appropriated to the capital)" in Article 17, paragraph (1) shall be deemed to be replaced with "In the case of Article 57, paragraph (1)"; and the term "Article 447, paragraph (1) (Reductions in amount of the Capital) or Article 448, paragraph (1) (Reductions in amount of Reserves) of the Companies Act" in Article 17, paragraph (6) shall be deemed to be replaced with "Article 57, paragraph (1)"; any other necessary technical change in interpretation shall be specified by a Cabinet Order.発音を聞く  - 日本法令外国語訳データベースシステム

６　会社法第八百二十八条第一項（第五号に係る部分に限る。）及び第二項（第五号に係る部分に限る。）（会社の組織に関する行為の無効の訴え）、第八百三十四条（第五号に係る部分に限る。）（被告）、第八百三十五条第一項（訴えの管轄）、第八百三十六条から第八百三十九条まで（担保提供命令、弁論等の必要的併合、認容判決の効力が及ぶ者の範囲、無効又は取消しの判決の効力）、第八百四十六条（原告が敗訴した場合の損害賠償責任）並びに第九百三十七条第一項（第一号ニに係る部分に限る。）（裁判による登記の嘱託）の規定は、基金償却積立金の取崩しの無効の訴えについて準用する。この場合において、同法第八百二十八条第二項第五号中「株主等」とあるのは「相互会社の社員、取締役、監査役若しくは清算人（委員会設置会社にあっては、社員、取締役、執行役又は清算人）」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

(6) The provisions of Article 828, paragraph (1) (limited to the segment pertaining to item (v)) and (2) (limited to the segment pertaining to item (v)) (Claim Seeking Nullification of Acts Related to Organization of Company), Article 834 (limited to the segment pertaining to item (v)) (Defendant), Article 835, paragraph (1) (Jurisdiction of Claim), Article 836 to 839 inclusive (Order to Furnish Security, Compulsory Consolidation of Oral Arguments, etc., Scope of Effect of Judgment in Favor of Claim, Effect of Judgment of Nullity or Rescission), Article 846 (Liability for Damages in Case of Defeat of Plaintiff), and Article 937, paragraph (1) (limited to the segment pertaining to item (i), (d)) (Commission of Registration by Judicial Decision) of the Companies Act shall apply mutatis mutandis to a claim for the nullification of a reduction of the reserve for redemption of funds. In this case, the term "shareholders, etc." in Article 828, paragraph (2), item (v) of that Act shall be deemed to be replaced with "members, directors, company auditors or liquidators (or, in a company with Committees, members, directors, executive officers or liquidators) of a Mutual Company"; any other necessary technical change in interpretation shall be specified by a Cabinet Order.発音を聞く  - 日本法令外国語訳データベースシステム