適格資産の英語

（注３）10 月 15 日、バンク・オブ・アメリカ、シティグループ、JP モルガン等の米国大手銀行を中心とする民間金融機関が共同で基金を設立し、既存の SIV が保有する高格付けの適格資産を買取ることが大筋で合意された（M－LEC（Master Liquidity EnhancementConduit）構想）。例文帳に追加

(Note 3) On October 15, a general agreement was reached on a number of financial institutions, led by such major U.S. banks as the Bank of America, Citigroup, and JP Morgan, jointly creating a fund and purchasing qualified assets with high ratings held by SIV (M-LEC (Master Liquidity Enhancement Conduit) framework).発音を聞く  - 金融庁

ロ　当該出資外国法人が当該適格現物出資の日から適格現物出資事業年度終了の日までの間継続して株式管理要件（当該出資外国法人の国内における代表者が、当該適格現物出資により取得した株式をその国内において行う事業に係る資産として管理していることをいう。以下この号において同じ。）を満たしており、かつ、その後においても継続して株式管理要件を満たすこととしていること。例文帳に追加

(b) The said capital contributing foreign corporation continues to satisfy the requirements for managing shares (meaning that the representative person in Japan of the said capital contributing foreign corporation manages shares acquired by way of the said qualified capital contribution in kind as assets pertaining to its business conducted in Japan; hereinafter the same shall apply in this item) during the period between the said day of qualified capital contribution in kind and the final day of the business year making the qualified capital contribution in kind and also will continue to satisfy the requirements for managing shares thereafter;発音を聞く  - 日本法令外国語訳データベースシステム

ロ　当該出資外国法人が当該適格事後設立の日から適格事後設立事業年度終了の日までの間継続して株式管理要件（当該出資外国法人の国内における代表者が、当該適格事後設立により取得した株式をその国内において行う事業に係る資産として管理していることをいう。以下この号において同じ。）を満たしており、かつ、その後においても継続して株式管理要件を満たすこととしていること。例文帳に追加

(b) The said capital contributing foreign corporation continues to satisfy the requirements for managing shares (meaning that the representative person in Japan of the said capital contributing foreign corporation manages shares acquired by way of the said qualified post-formation acquisition of assets and/or liabilities as assets pertaining to its business conducted in Japan; hereinafter the same shall apply in this item) during the period between the said day of qualified post-formation acquisition of assets and/or liabilities and the final day of the business year implementing the qualified post-formation acquisition of assets and/or liabilities and also will continue to satisfy the requirements for managing shares thereafter;発音を聞く  - 日本法令外国語訳データベースシステム

・ 「銀行法第十四条の二の規定に基づき、銀行がその保有する資産等に照らし自己資本の充実の状況が適当であるかどうかを判断するための基準（平成 18年金融庁告示第 19号）」（以下「告示」という。）並びにバーゼル合意及び「自己資本の基本的項目(TierⅠ)としての発行が適格な資本調達手段」（平成 10年バーゼル銀行監督委員会）の趣旨を十分に踏まえた自己資本規制上の自己資本の適格性例文帳に追加

- Eligibility of the institution's capital under regulations on capital requirements in light of the purposes of "Criteria for Judging Whether A Financial Institution's Own Capital Is Sufficient in Light of the Assets Held, etc. under the Provision of Article 14-2 of the Banking Law" (Notification No. 19 of 2006, the Financial Services Agency)" (hereinafter referred to as the "Notification"), the Basel agreement, and the "Instruments Eligible for Inclusion in Tier 1 Capital" (issued in 1998 by the Basel Committee on Banking Supervision)発音を聞く  - 金融庁

・ 「銀行法第十四条の二の規定に基づき、銀行がその保有する資産等に照らし自己資本の充実の状況が適当であるかどうかを判断するための基準（平成18 年金融庁告示第19 号）」（以下「告示」という。）並びにバーゼル合意及び「自己資本の基本的項目(TierⅠ)としての発行が適格な資本調達手段」（平成10 年バーゼル銀行監督委員会）の趣旨を十分に踏まえた自己資本規制上の自己資本の適格性例文帳に追加

- Eligibility of the institution's capital under regulations on capital requirements in light of the purposes of "Criteria for Judging Whether A Financial Institution's Own Capital Is Sufficient in Light of the Assets Held, etc. under the Provision of Article 14-2 of the Banking Law" (Notification No. 19 of 2006, the Financial Services Agency)" (hereinafter referred to as the "Notification"), the Basel agreement, and the "Instruments Eligible for Inclusion in Tier 1 Capital" (issued in 1998 by the Basel Committee on Banking Supervision)発音を聞く  - 金融庁

２　法人が旧株（当該法人が有していた株式をいう。）を発行した内国法人の行つた特定分割型分割（分割法人の株主等に分割承継法人に係る特定外国親法人（法人税法第六十一条の二第四項に規定する親法人で特定軽課税外国法人に該当するものをいう。以下この項において同じ。）の株式以外の資産（当該株主等に対する同条第四項に規定する剰余金の配当等として交付された同項に規定する分割対価資産以外の金銭その他の資産を除く。）が交付されなかつた分割型分割（前条第二項第一号に規定する分割で、適格分割型分割に該当しないものに限る。）をいう。）により分割承継法人に係る特定外国親法人の株式の交付を受けた場合における同法第六十一条の二第四項（同法第百四十二条の規定により準じて計算する場合を含む。）の規定の適用については、同項中「交付されなかつたもの（」とあるのは、「交付されなかつたもの（租税特別措置法第六十八条の三第二項（特定の合併等が行われた場合の株主等の課税の特例）に規定する特定分割型分割に該当するものを除く。」とする。例文帳に追加

(2) Where a corporation has, as a result of a specified split-off-type company split implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation) (such specified split-off-type company split shall mean a split-off-type company split (meaning a split prescribed in paragraph (2)(i) of the preceding Article, which does not fall under the category of qualified split-off-type company split) whereby a shareholder, etc. of the split corporation has not been provided with assets (excluding money and other assets provided for the said shareholder, etc. as dividend of surplus, etc. prescribed in Article 61-2(4) of the Corporation Tax Act, except for assets as a consideration for a split prescribed in Article 61-2(4) of the said Act) other than shares of a specified foreign parent corporation (meaning a parent corporation prescribed in Article 61-2(4) of the said Act which falls under the category of specified foreign corporation with les tax burden; hereinafter the same shall apply in this paragraph) that is related to the succeeding corporation in the company split), been provided with shares of a specified foreign parent corporation related to the succeeding corporation in the company split, with regard to the application of the provision of Article 61-2(4) of the said Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provision of Article 142 of the said Act), the phrase "split-off-type company split (wherein a shareholder, etc. of the split corporation has not been provided with...(hereinafter referred to as..." shall be deemed to be replaced with "split-off-type company split (wherein a shareholder, etc. of the split corporation has not been provided with...(excluding a split-off-type company split that falls under the category of specified split-off-type company split prescribed in Article 68-3-(2) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Shareholders, etc. in the event of Specified Merger, etc.); hereinafter referred to as...".発音を聞く  - 日本法令外国語訳データベースシステム

４　内国法人の有する資産又は負債を外国法人に対して移転する現物出資が特定現物出資（内国法人の有する特定外国子法人の株式を当該内国法人に係る特定外国親法人等に対して移転する現物出資をいう。）に該当する場合における法人税法その他の法令の規定の適用については、法人税法第二条第十二号の十四中「次のいずれかに該当する現物出資（」とあるのは、「次のいずれかに該当する現物出資（租税特別措置法第六十八条の二の三第四項（適格合併等の範囲に関する特例）に規定する特定現物出資、」とする。例文帳に追加

(4) Where a capital contribution in kind whereby a domestic corporation transfers its assets or liabilities to a foreign corporation falls under the category of specified capital contribution in kind (meaning a capital contribution in kind whereby a domestic corporation transfers shares of a specified foreign subsidiary corporation in its possession to a specified foreign parent corporation, etc. related to the said domestic corporation), with regard to the application of the provisions of the Corporation Tax Act and any other laws and regulations, the term "capital contribution in kind that falls under any of the following (limited to" in Article 2(xii)-14 of the Corporation Tax Act shall be deemed to be replaced with "capital contribution in kind that falls under any of the following (limited to a specified capital contribution in kind prescribed in Article 68-2-3(4) of the Act on Special Measures Concerning Taxation (Special Provisions Concerning the Scope of Qualified Merger, etc.)".発音を聞く  - 日本法令外国語訳データベースシステム