十一　投資信託及び投資法人に関する法律に規定する投資証券若しくは投資法人債券又は外国投資証券例文帳に追加

(xi) investment securities or investment corporation debentures, or foreign investment securities prescribed in the Act on Investment Trusts and Investment Corporations;発音を聞く  - 日本法令外国語訳データベースシステム

二　投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十二項に規定する投資法人例文帳に追加

(ii) an investment corporation as prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951);発音を聞く  - 日本法令外国語訳データベースシステム

三　投資信託及び投資法人に関する法律第二条第二十三項に規定する外国投資法人例文帳に追加

(iii) a foreign investment corporation as prescribed in Article 2, paragraph (23) of the Act on Investment Trusts and Investment Corporations;発音を聞く  - 日本法令外国語訳データベースシステム

十　投資信託及び投資法人に関する法律第二条第十三項に規定する登録投資法人の資産の保管例文帳に追加

(x) retention of assets of a registered investment corporation defined in Article 2(13) of the Act on Investment Trusts and Investment Corporations;発音を聞く  - 日本法令外国語訳データベースシステム

十一　投資信託及び投資法人に関する法律第百三十九条の十二第一項に規定する短期投資法人債例文帳に追加

(xi) Short-term investment corporation bonds prescribed in Article 139-12(1) of the Act on Investment Trust and Investment Corporation発音を聞く  - 日本法令外国語訳データベースシステム

十一　投資信託（投資信託及び投資法人に関する法律第二条第三項に規定する投資信託をいう。以下同じ。）及び外国投資信託（同条第二十二項に規定する外国投資信託をいう。以下同じ。）の受益証券　次に掲げる事項例文帳に追加

(xi) the beneficiary certificates of an Investment Trust (meaning the Investment Trust as defined in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations) and Foreign Investment Trust (meaning the Foreign Investment Trust as defined in paragraph (22) of that Article): the following matters:発音を聞く  - 日本法令外国語訳データベースシステム

十　投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）に規定する投資信託又は外国投資信託の受益証券例文帳に追加

(x) beneficiary securities of investment trusts or foreign investment trusts prescribed in the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951);発音を聞く  - 日本法令外国語訳データベースシステム

イ　第一項第十号に規定する投資信託の受益証券のうち、投資信託及び投資法人に関する法律第二条第一項に規定する委託者指図型投資信託の受益権に係るもの例文帳に追加

(a) among beneficiary securities of investment trusts specified in item (x) of paragraph (1), those pertaining to beneficial rights of trust for investment based on settlor's instruction defined in Article 2(1) of the Act on Investment Trusts and Investment Corporations;発音を聞く  - 日本法令外国語訳データベースシステム

三　投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第百三十九条の十二第一項（短期投資法人債に係る特例）に規定する短期投資法人債例文帳に追加

(iii) Short-term investment corporation bonds prescribed in Article 139-12, paragraph (1) (Special Provisions Pertaining to Short-term Investment Corporation Bonds) of the Act on Investment Trust and Investment Corporation (Act No. 198 of 1951);発音を聞く  - 日本法令外国語訳データベースシステム

三　投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第百三十九条の八に規定する投資法人債管理者　同法第二条第二十四項に規定する投資法人債例文帳に追加

(iii) An investment corporation bond administrator prescribed in Article 139-8 of the Act on Investment Trust and Investment Corporation (Act No. 198 of 1951): Investment corporation bonds prescribed in Article 2(24) of said Act発音を聞く  - 日本法令外国語訳データベースシステム

三　投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第百三十九条の八に規定する投資法人債管理者　同法第二条第十七項に規定する投資法人債例文帳に追加

(iii) An investment corporation bond administrator prescribed in Article 139-8 of the Act on Investment Trust and Investment Corporation (Act No. 198 of 1951): Investment corporation bonds prescribed in Article 2(17) of said Act発音を聞く  - 日本法令外国語訳データベースシステム

ハ　投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第百三十九条の十二第一項（短期投資法人債に係る特例）に規定する短期投資法人債例文帳に追加

c) Short Term securities investment juridical person bonds prescribed in Article 139-12, paragraph (1) (Special Provisions on Short Term Securities Investment Juridical Person Bonds) of the Act on Securities Investment Trust and Securities Investment Corporations (Act No. 198 of 1951発音を聞く  - 日本法令外国語訳データベースシステム

イ　投資信託及び投資法人に関する法律第二条第一項に規定する特定資産（不動産その他の政令で定める資産を除く。）例文帳に追加

(a) Specified assets defined in Article 2(1) of the Act on Investment Trusts and Investment Corporations (excluding real estate and other assets specified by a Cabinet Order); and発音を聞く  - 日本法令外国語訳データベースシステム

イ　当該預り金により投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第四項の証券投資信託（以下この号において「証券投資信託」という。）の受益証券以外のものを購入しないこと。例文帳に追加

(a) The deposit in the account shall not be used to purchase anything other than beneficiary certificates for securities investment trusts (hereinafter referred to in this item as "securities investment trusts"), as such term is used under paragraph (4) of Article 2 of the Act on Investment Trusts and Investment Juridical Persons (Act No. 198 of 1951).発音を聞く  - 日本法令外国語訳データベースシステム

十二　投資証券（法第二条第一項第十一号に掲げる投資証券をいう。以下この号において同じ。）及び外国投資証券（同項第十一号に掲げる外国投資証券をいう。）で投資証券に類する証券　投資信託及び投資法人に関する法律第二条第十四項に規定する投資口又は当該外国投資証券が表示する権利に係る利益の分配の内容例文帳に追加

(xii) Investment Securities (meaning the Investment Securities set forth in Article 2, paragraph (1), item (xi) of the Act; hereinafter the same shall apply in this item) and Foreign Investment Securities (meaning the Foreign Investment Securities set forth in item (xi) of that paragraph) which are securities similar to Investment Securities: the details of the distribution of profits in relation to investment equity as defined in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations, or the rights indicated on the relevant Foreign Investment Securities;発音を聞く  - 日本法令外国語訳データベースシステム

ロ　当該預り金により購入する受益証券に係る投資信託及び投資法人に関する法律第二十五条第一項の投資信託約款に次の事項が記載されていること。例文帳に追加

(b) The investment trust contract (as such term is used under paragraph (1) of Article 25 of the Act on Investment Trusts and Investment Juridical Persons) pertaining to the beneficiary certificates purchased with the deposit in the account shall include the following matters:発音を聞く  - 日本法令外国語訳データベースシステム

イ　投資信託及び投資法人に関する法律第二条第十三項に規定する登録投資法人と締結する同法第百八十八条第一項第四号に規定する資産の運用に係る委託契約例文帳に追加

(a) a contract on entrustment of assets investment prescribed in 188(1)(iv) of the Act on Investment Trusts and Investment Corporations concluded with a registered investment corporation defined in Article 2(13) of said Act; or発音を聞く  - 日本法令外国語訳データベースシステム

２　前項の規定は、外国投資信託（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第二十二項に規定する外国投資信託をいう。以下この項において同じ。）の受託者である非居住者又は外国法人が当該外国投資信託の信託財産につき支払を受ける振替国債及び振替地方債の利子については、当該外国投資信託が次に掲げる要件を満たすもの（第九項において「適格外国証券投資信託」という。）である場合に限り、適用する。例文帳に追加

(2) With respect to interest on book-entry transfer national government bonds and interest on book-entry transfer local government bonds to be received by a nonresident or foreign corporation, who is the trustee of a foreign investment trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation (Act No. 198 of 1951); hereinafter the same shall apply in this paragraph), for the trust property under the said foreign investment trust, the provision of the preceding paragraph shall apply only where the said foreign investment trust is one that satisfies the following requirements (referred to as a "qualified foreign securities investment trust" in paragraph (9)):発音を聞く  - 日本法令外国語訳データベースシステム

投資基金とは、日本国については、投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第三項及び第二十八項に定義する投資信託及び外国投資信託、貸付信託法（昭和二十七年法律第百九十五号）第二条第一項に定義する貸付信託、所得税法（昭和四十年法律第三十三号）第二条第一項第十一号に定義する合同運用信託並びに資産の流動化に関する法律（平成十年法律第百五号）第二条第十三項に定義する特定目的信託を含む。例文帳に追加

Investment funds include, in the case of Japan, an investment trust as defined in paragraphs 3 and 28 of Article 2 of the Investment Trust and Investment Corporation Law (Law No 198 of 1951), a loan trust as defined in paragraph 1 of Article 2 of the Loan Trust Law (Law No. 195 of 1952), a jointly operated trust as defined in subparagraph 11 of paragraph 1 of Article 2 of the Income Tax Law (Law No. 33of 1965) and a Special Purpose Trust as defined in paragraph 13 of Article 2 of the Liquidation of Assets Law(Law No. 105 of 1998).発音を聞く  - 財務省

四　不動産関連法人の株式（出資及び投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口（第九項において「投資口」という。）を含む。第八項及び第九項において同じ。）の譲渡による所得例文帳に追加

(iv) Income arising from the transfer of shares (including capital contributions and units of investments prescribed in Article 2(14) (Definitions) of the Act on Investment Trust and Investment Corporation (hereinafter referred to as "units of investment" in paragraph (9)); the same shall apply in paragraph (8) and paragraph (9)) of a real estate-related corporation発音を聞く  - 日本法令外国語訳データベースシステム

投信法第13条第１項第１号、第2号及び投資信託及び投資法人に関する法律施行令（以下「投信法施行令」という。）第19条第１項に規定する「同種の資産」には、投資信託約款又は投資法人の規約において投資の対象とする特定資産の内容に制限が付されていることにより、当該特定資産の内容と他の委託者指図型投資信託又は投資法人の投資の対象とする特定資産の内容が競合しない場合を含まない。例文帳に追加

The “same type of asset,” as specified under Article 13(1)(i) and (ii) of the Investment Trust Act and Article 19(1) of the Order for Enforcement of the Investment Trust Act (hereinafter referred to as the “Enforcement Order of the Investment Trust Act”), does not apply to cases where, because of limits imposed by a relevant investment trust contract or the internal rules of a relevant investment corporation, the contents of a specified asset targeted for investment are different from the contents of a specified asset targeted for investment by another investment trust fund with settlor instructions or by an investment corporation.発音を聞く  - 金融庁

２　この編において準用するこの編の規定により読み替えられた会社法及び商業登記法（昭和三十八年法律第百二十五号）の規定中「投資法人法」とあるのは、投資信託及び投資法人に関する法律をいうものとする。例文帳に追加

(2) The term "Investment Corporations Act" in the provisions of the Companies Act and Commercial Registration Act (Act No. 125 of 1963) which has been replaced by the provisions of this Part as applied mutatis mutandis pursuant to this Part, shall mean the Act on Investment Trusts and Investment Corporations.発音を聞く  - 日本法令外国語訳データベースシステム

五　投資信託及び投資法人に関する法律第二条第十一項に規定する投資信託委託会社の第二条第一項第十号に掲げる有価証券に係る収益金、償還金又は解約金の支払に係る業務の代理例文帳に追加

(v) agency service of the business pertaining to payment of earnings, redemption money or cancellation money with regard to Securities listed in Article 2(1)(x) conducted by an investment trust management company defined in Article 2(11) of the Act on Investment Trusts and Investment Corporations;発音を聞く  - 日本法令外国語訳データベースシステム

七　投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第七項に規定する受益証券及び貸付信託法（昭和二十七年法律第百九十五号）第二条第二項に規定する受益証券例文帳に追加

vii) Beneficiary certificates prescribed in Article 2, paragraph (7) of the Act Concerning Investment Trusts and Investment Corporations (Act No. 198 of 1951) and beneficiary certificates prescribed in Article 2, paragraph (2) of the Loan Trust Act (Act No. 195 of 1952発音を聞く  - 日本法令外国語訳データベースシステム

六　投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人の第二条第一項第十一号に掲げる有価証券に係る金銭の分配、払戻金若しくは残余財産の分配又は利息若しくは償還金の支払に係る業務の代理例文帳に追加

(vi) agency service of the business pertaining to distribution of money, distribution of refunds or residual assets or payment of interest or redemption money with regard to Securities listed in Article 2(1)(xi) conducted by an investment corporation defined in Article 2(12) of the Act on Investment Trusts and Investment Corporations;発音を聞く  - 日本法令外国語訳データベースシステム

③金融商品取引法、投資信託及び投資法人に関する法律等の法規制や日本証券業協会等の規則に沿った内部規程・業務細則等の整備例文帳に追加

(3) Development of internal rules and operational procedures that are in accordance with laws and rules such as the Securities and Exchange Law, the Law concerning Investment Trusts and Investment Corporations and rules set by the Japan Securities Dealers Association and the like.発音を聞く  - 金融庁

二　証券投資法人（証券投資信託及び証券投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十一項に規定する証券投資法人をいう。）についての、附則第一条ただし書に掲げる改正規定の施行前に開始した営業期間（同法第百三十三条第二項に規定する営業期間をいう。）の決算期における金銭債権等の評価例文帳に追加

(ii) Valuation of Monetary Claims, etc. for the accounting periods in the business periods (referring to the business periods prescribed in Article 133, paragraph (2) of the Act on Securities Investment Trust and Securities Investment Corporations (Act No. 198 of 1951)) that started prior to the enforcement of the amending provisions listed in the proviso to Article 1 of the Supplementary Provisions with regard to securities investment corporations (referring to securities investment corporations as defined in Article 2, paragraph (11) of that Act; and発音を聞く  - 日本法令外国語訳データベースシステム

本基本指針は、銀行法、長期信用銀行法、信用金庫法、協同組合による金融事業に関する法律、労働金庫法、農業協同組合法、水産業協同組合法、農林中央金庫法、金融機関の信託業務の兼営等に関する法律、預金保険法、保険業法、証券取引法、外国証券業者に関する法律、投資信託及び投資法人に関する法律並びに有価証券に係る投資顧問業の規制等に関する法律に基づき、金融庁及び金融庁長官から委任を受けて財務局が実施する検査等に対して適用する。例文帳に追加

The Basic Guidelines shall be applied to inspections, etc. conducted by FSA and by Local Finance Bureaus under commission from the FSA Commissioner, under the Banking Law, Long-Term Credit Bank Law, Shinkin Bank Law, Law Concerning Financial Services by Cooperative Unions, Labor Credit Association Law, Agricultural Cooperative Association Law, Fishery Cooperative Law, Norinchukin Bank Law, Law Concerning Concurrent Operation of Trust Business by Financial Institutions, Deposit Insurance Law, Insurance Business Law, Securities and Exchange Law, Law Concerning Foreign Securities Firms, Law Concerning Investment Trusts and Investment Corporations and Law Concerning Investment Advisory Business.発音を聞く  - 金融庁

四　流動化証券　資産の流動化に関する法律（平成十年法律第百五号）第二条第九項に規定する特定社債券若しくは同条第十五項に規定する受益証券であつて同条第一項に規定する特定資産が外国公社債等のみであるもの又は投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第四項に規定する証券投資信託であつて投資対象が外国公社債等のみであるものに係る同条第七項に規定する受益証券をいう。例文帳に追加

(iv) Liquid securities: Meaning specified corporate bonds prescribed in Article 2, paragraph (9) of the Act on the Liquidation of Assets (Act No. 105 of 1998), or beneficiary securities prescribed in paragraph (15) of the said Article for which specified assets prescribed in paragraph (1) of the said Article are only the foreign public or corporate bonds, etc., or beneficiary securities prescribed in Article 2, paragraph (7) of the Act on Investment Trust and Investment Corporation pertaining to securities investment trust prescribed in paragraph (4) of the said Article for which the subject of investment are only the Foreign Public and Corporate Bonds, etc.発音を聞く  - 日本法令外国語訳データベースシステム

多様な指数を対象としたＥＴＦをより迅速かつ柔軟に組成できるようにするため、平成２０年上半期を目途に投資信託及び投資法人に関する法律（「投資信託法」）関係政府令等を改正し、現行の告示指定による対象指数の個別列挙方式を廃止するとともに、適切な価格形成や相場操縦防止等の観点から問題のない範囲で、対象となる株価指数を包括的に定める等の見直しを行う。例文帳に追加

In order to allow more quick and flexible creation of ETFs linked to various indices, government regulations related to the Act on Investment Trusts and Investment発音を聞く  - 金融庁

所得の金額（租税特別措置法第六十七条の十五第一項（投資法人に係る課税の特例）の規定の適用を受ける投資信託及び投資法人に関する法律第二条第十二項（定義）に規定する投資法人（以下「投資法人」という。）にあつては、租税特別措置法第六十七条の十五第一項の規定を適用しないで計算した所得の金額）につき法第六十六条第一項（各事業年度の所得に対する法人税の税率）の規定を適用し、かつ、例文帳に追加

the amount obtained by multiplying the amount of corporation tax (excluding the amount of additions to tax) when calculated by applying the provisions of Article 66(1) (Tax Rates for Corporation Tax on Income for Relevant Business Year) of the Act and without applying発音を聞く  - 日本法令外国語訳データベースシステム

二　この法律、投資信託及び投資法人に関する法律、商品取引所法、商品投資に係る事業の規制に関する法律、貸金業の規制に関する法律若しくは出資の受入れ、預り金及び金利の取締りに関する法律又はこれらに相当する外国の法令の規定に違反し、罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、その刑の執行を終わり、又はその刑の執行を受けることがないこととなつた日から五年を経過するまでの者であるとき。例文帳に追加

(ii) when the applicant for permission is a person who has been punished by a fine (including a punishment under the laws and regulations of a foreign state equivalent to this) for violating the provisions of this Act, the Act on Investment Trusts and Investment Corporations, the Commodity Exchange Act, the Act on Regulation of Business Pertaining to Commodity Investment, the Act on Controls, etc. on Money Lending or the Act on Regulation of Receiving of Capital Subscription, Deposits, and Interest Rates, etc., or the laws and regulations of a foreign state equivalent to these Acts, and for whom five years have not passed since the day when the execution of the punishment terminated or he/she became free from the execution of the punishment; and発音を聞く  - 日本法令外国語訳データベースシステム

７　内国法人が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び前項を除く。）から第六十六条の九までの規定を適用する。例文帳に追加

(7) Where a domestic corporation holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and the preceding paragraph) to Article 66-9 shall be applied thereto.発音を聞く  - 日本法令外国語訳データベースシステム

８　特殊関係株主等である内国法人が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び第六項を除く。）から第六十六条の九の九までの規定を適用する。例文帳に追加

(8) Where a domestic corporation that is a specially-related shareholder, etc. holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust)), and the provisions of this Article (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 66-9-9 shall be applied thereto.発音を聞く  - 日本法令外国語訳データベースシステム

７　連結法人が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び前項を除く。）から第六十八条の九十三までの規定を適用する。例文帳に追加

(7) Where a consolidated corporation holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and the preceding paragraph) to Article 68-93 shall be applied thereto.発音を聞く  - 日本法令外国語訳データベースシステム

８　特殊関係株主等である連結法人が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び第六項を除く。）から第六十八条の九十三の九までの規定を適用する。例文帳に追加

(8) Where a consolidated corporation that is a specially-related shareholder, etc. holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 68-93-9 shall be applied thereto.発音を聞く  - 日本法令外国語訳データベースシステム

六　この法律、信託法（平成十八年法律第百八号）、担保付社債信託法、金融機関の信託業務の兼営等に関する法律、金融商品取引法、投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）、商品投資に係る事業の規制に関する法律（平成三年法律第六十六号）、資産の流動化に関する法律（平成十年法律第百五号）若しくは著作権等管理事業法（平成十二年法律第百三十一号）その他政令で定める法律又はこれらに相当する外国の法令の規定に違反し、罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、その刑の執行を終わり、又はその刑の執行を受けることがなくなった日から五年を経過しない株式会社例文帳に追加

(vi) a stock company which has been sentenced to a fine (including punishment equivalent thereto pursuant to the laws and regulations of a foreign state) for violating the provisions of this Act, the Trust Act (Act No. 108 of 2006), the Secured Bonds Trust Act, the Act on Provision, etc. of Trust Business by Financial Institutions, the Financial Instruments and Exchange Act, the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951), the Act on Regulation of Business Pertaining to Commodity Investment (Act No. 66 of 1991), the Act on Liquidation of Assets (Act No. 105 of 1998), the Copyright Management Business Act (Act No. 131 of 2000), or any other law specified by a Cabinet Order, or pursuant to the provisions of laws and regulations of a foreign state that are equivalent thereto, and where five years have yet to elapse since the day on which execution of the sentence was completed or since the day on which the stock company has ceased to be subject to execution of the sentence;発音を聞く  - 日本法令外国語訳データベースシステム

７　居住者が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び前項を除く。）から第四十条の六までの規定を適用する。例文帳に追加

(7) Where a resident holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc.(meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and the preceding paragraph) to Article 40-6 shall be applied thereto.発音を聞く  - 日本法令外国語訳データベースシステム

８　特殊関係株主等である居住者が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び第六項を除く。）から第四十条の十二までの規定を適用する。例文帳に追加

(8) Where a resident who is a specially-related shareholder, etc. holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc.(meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 40-12 shall be applied thereto.発音を聞く  - 日本法令外国語訳データベースシステム

３　特定投資信託に係る受託法人に対する法人税法第六十九条の規定の適用については、同条第一項中「所得の金額」とあるのは「所得の金額（租税特別措置法第六十八条の三の三第一項（特定投資信託に係る受託法人の課税の特例）の規定の適用を受ける同項に規定する特定投資信託に係る第四条の七（受託法人等に関するこの法律の適用）に規定する受託法人（第八項において「特定投資信託に係る受託法人」という。）にあつては、同法第六十八条の三の三第一項の規定を適用しないで計算した所得の金額）」と、同条第八項中「内国法人が外国子会社」とあるのは「内国法人（特定投資信託に係る受託法人を除く。以下この項及び第十一項において同じ。）が外国子会社」とする。例文帳に追加

(3) With regard to the application of the provision of Article 69 of the Corporation Tax Act to the trust corporation for a special investment trust, the phrase "amount of income" in paragraph (1) of the said Article shall be deemed to be replaced with "amount of [the trust corporation's] income (in the case of a trust corporation prescribed in Article 4-7 (Application of This Act to Trust Corporations, etc.) for the special investment trust prescribed in Article 68-3-3(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Investment Trusts) that is subject to the provision of Article 68-3-3(1) of the said Act (such trust corporation referred to in paragraph (8) as a "trust corporation for a special investment trust"): the amount of income calculated without applying the provision of Article 68-3-3(1) of the said Act)", and the phrase "Where a domestic corporation" in paragraph (8) of the said Article shall be deemed to be replaced with "Where a domestic corporation (excluding a trust corporation for a special investment trust; hereinafter the same shall apply in this paragraph and paragraph (11))".発音を聞く  - 日本法令外国語訳データベースシステム

二　会社法第七百六条第一項ただし書（医療法第五十四条の七において準用する場合を含む。）、投資信託及び投資法人に関する法律第百三十九条の九第四項ただし書若しくは保険業法第六十一条の七第四項ただし書の定めがあるとき、又は資産の流動化に関する法律第百二十七条第四項ただし書の通知がされたとき。例文帳に追加

(ii) Where there exists a provision set forth in the proviso to Article 706(1) of the Companies Act (including cases where applied mutatis mutandis pursuant to Article 54-7 of the Medical Care Act), provision set forth in the proviso to Article 139-9(4) of the Act on Investment Trust and Investment Corporation, provision set forth in the proviso to Article 61-7(4) of the Insurance Business Act, or where a notice set forth in the proviso to Article 127(4) of the Act on Securitization of Assets is given.発音を聞く  - 日本法令外国語訳データベースシステム

三　社債券（特定社債券（法第二条第一項第四号に掲げる特定社債券をいう。）並びに投資法人債券（同項第十一号に掲げる投資法人債券をいう。以下この項において同じ。）、同号に掲げる外国投資証券で投資法人債券に類するもの及び社会医療法人債券（令第二条の八に規定する社会医療法人債券をいう。）を含み、社債等振替法第六十六条第一号に規定する短期社債、保険業法第六十一条の十第一項に規定する短期社債、資産流動化法第二条第八項に規定する特定短期社債、投資信託及び投資法人に関する法律第百三十九条の十二第一項に規定する短期投資法人債及び短期外債に係るものを除く。）のうち、前二号及び次号から第六号までに掲げる有価証券以外のもの並びに学校債券　第一号イ及びロに掲げる事項例文帳に追加

(iii) corporate bond certificates (including Specified Corporate Bond Certificates (meaning specified corporate bond certificates as set forth in Article 2, paragraph (1), item (iv) of the Act), Investment Corporation Bond Certificates (meaning investment corporation bond certificates as set forth in item (xi) of that paragraph; hereinafter the same shall apply in this paragraph), foreign investment securities set forth in that item that are similar to investment corporation bond certificates, and Social Medical Care Corporation Bond Certificates (meaning social medical care corporation bond certificates as referred to in Article 2-8 of the Cabinet Order), and excluding short-term corporate bonds as prescribed in Article 66, item (i) of the Corporate Bonds, etc. Transfer Act, short-term corporate bonds as prescribed in Article 61-10, paragraph (10) of the Insurance Business Act, specified short-term corporate bonds as defined in Article 2, paragraph (8) of the Asset Securitization Act, short-term investment corporation bonds and short-term foreign bonds as prescribed in Article 139-12, paragraph (1) of the Act on Investment Trusts and Investment Corporations), which are other than the Securities listed in the preceding two items and the following item to item (vi) inclusive, and School Bonds: the matters listed in item (i), sub-items (a) and (b);発音を聞く  - 日本法令外国語訳データベースシステム

６　信託業務を営む金融機関が委託者非指図型投資信託の信託財産の運用を行う場合における金融機関の信託業務の兼営等に関する法律の規定の適用については、同法第二条の二中「、金融機関」とあるのは「金融機関」と、「準用する。」とあるのは「、金融商品取引法第四十二条の二及び第四十四条の三第二項（第二号を除く。）の規定（これらの規定に係る罰則を含む。）は金融機関が行う投資信託及び投資法人に関する法律第二条第二項に規定する委託者非指図型投資信託の信託財産の運用を行う業務について、それぞれ準用する。」と、「これらの規定中」とあるのは「これらの規定（金融商品取引法第四十二条の二の規定を除く。）中」と、「金融商品取引法第三十四条」とあるのは「同法第三十四条」と、「同条第四項中」とあるのは「同条第四項及び同法第四十二条の二第六号中」と、「「金融機関（金融機関の信託業務の兼営等に関する法律第一条第一項に規定する金融機関をいう。）の責めに帰すべき事故」」とあるのは「「金融機関（金融機関の信託業務の兼営等に関する法律第一条第一項に規定する金融機関をいう。）の責めに帰すべき事故」と、同法第四十四条の三第二項第三号中「投資助言業務に関して取引の方針、取引の額若しくは市場の状況に照らして不必要な取引を行うことを内容とした助言を行い、又はその行う投資運用業」とあるのは「委託者非指図型投資信託の信託財産の運用を行う業務」」とする。例文帳に追加

(6) With regard to the application of the provisions of the Act on Concurrent Operation of Trust Business by a Financial Institution, in cases where a Financial Institution Engaged in Trust Business invests the trust property of an Investment Trust Managed Without Instructions from the Settlor, the phrase "and the provisions Article 42-2 and Article 44-3, paragraph (2) (excluding item (ii)) of the Financial Instruments and Exchange Act (including penal provisions pertaining to these provisions) shall apply mutatis mutandis to business for investing the trust property of an Investment Trust Managed Without Instructions from the Settlor as prescribed in Article 2, paragraph (2) of the Act on Investment Trusts and Investment Corporations operated by a financial institution, respectively" shall be added after the term "(meaning the Specific Trust Agreement prescribed in Article 24-2 of the Trust Business Act)" in Article 2-2 of the Act on Concurrent Operation of Trust Business by a Financial Institution, the phrases "in these provisions," "Article 34 of the Financial Instruments and Exchange Act," and "in Article 39, paragraph (4) of the Financial Instruments and Exchange Act" in Article 2-2 of the Act on Concurrent Operation of Trust Business by a Financial Institution shall be deemed to be replaced with "in these provisions (excluding the provisions of Article 42-2 of the Financial Instruments and Exchange Act)," "Article 34 of the Trust Business Act" and "in Article 39, paragraph (4) and Article 42-2, item (vi) of the Financial Instruments and Exchange Act" respectively, and the phrase ", the term 'giving advice to conduct a transaction that is unnecessary in light of the transaction policy, the amount of the transaction, or the market conditions regarding the Investment Advisory Business, or the Investment Management Business that does so' in Article 44-3, paragraph (2), item (iii) of the Financial Instruments and Exchange Act shall be deemed to be replaced with 'or making an investment to conduct a transaction with regard to business for conducting investment of the trust property of an Investment Trust Managed Without Instructions from the Settlor' " shall be added after the phrase "a Financial Institution (meaning a Financial Institution as prescribed in Article 1, paragraph (1) of the Act on Concurrent Operation of Trust Business by a Financial Institution)" in Article 2-2 of the Act on Concurrent Operation of Trust Business by a Financial Institution.発音を聞く  - 日本法令外国語訳データベースシステム

第六十八条の三の三　特定投資信託（投資信託及び投資法人に関する法律（第一号において「投資信託法」という。）第二条第三項に規定する投資信託のうち、法人課税信託に該当するものをいう。以下この条において同じ。）のうち第一号に掲げる要件を満たすものの収益の分配の額として政令で定める金額（以下この条において「収益の分配の額」という。）で当該特定投資信託に係る受託法人（法人税法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。次項から第四項までにおいて同じ。）の第二号に掲げる要件を満たす事業年度に係るものは、当該事業年度の所得の金額の計算上、損金の額に算入する。ただし、その収益の分配の額が当該事業年度の所得の金額として政令で定める金額を超える場合には、その損金の額に算入する金額は、当該政令で定める金額を限度とする。例文帳に追加

Article 68-3-3 (1) Any amount specified by a Cabinet Order as the amount of distribution of profit from a special investment trust (meaning an investment trust listed in Article 2(3) of the Act on Investment Trust and Investment Corporation (referred to in item (i) as the "Investment Trust Act", which falls under the category of trust subject to corporation taxation; hereinafter the same shall apply in this Article) (such amount of distribution of profit hereinafter referred to in this Article as "amount of distribution of profit"), which pertains to the business year of the trust corporation (meaning a trust corporation prescribed in Article 4-7 of the Corporation Tax Act (limited to a trust corporation that shall be deemed to be a domestic corporation pursuant to the provision of Article 4-7(i) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act); the same shall apply in the next paragraph to paragraph (4)) for the said special investment trust, shall be included in the amount of deductible expense in the calculation of the amount of [the trust corporation's] income for the business year, if the said special investment trust satisfies the requirements listed in item (i) and the said business year satisfies the requirements listed in item (ii); provided, however, that where the amount of distribution of profit exceeds the amount specified by a Cabinet Order as the amount of [the trust corporation's] income for the said business year, the amount to be included in the amount of deductible expense shall be limited to such amount 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