A Real Partnershipとは 意味・読み方・使い方

Where such person holds an interest in a partnership, it shall be treated as owning directly a proportion of the partnership’s interests in real property corresponding to the proportion of its interest in the partnership.発音を聞く 例文帳に追加

これらの者が組合の持分を保有している場合には、これらの者は、当該組合が有する不動産の持分を、これらの者が有する当該組合の持分の割合に応じて直接に所有するものとして取り扱う。 - 財務省

(iii) A person (excluding those listed in the preceding two items) who will fall under the category of a shareholder, etc. with regard to shares of the real estate-related corporation referred to in paragraph (1)(iv) which belong to partnership property pertaining to a partnership contract (including those listed as follows) concluded by the said single shareholder, etc.発音を聞く 例文帳に追加

三　当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第四号の不動産関連法人の株式につき、その株主等に該当することとなる者（前二号に掲げる者を除く。） - 日本法令外国語訳データベースシステム

Gains derived by a resident of a Contracting State from the alienation of an interest in a partnership, trust or estate may be taxed in the other Contracting State to the extent that its assets consist of real property situated in that other Contracting State.発音を聞く 例文帳に追加

一方の締約国の居住者が組合、信託財産及び遺産の持分の譲渡によって取得する収益に対しては、これらの資産が他方の締約国内に存在する不動産から成る部分に限り、当該他方の締約国において租税を課することができる。 - 財務省

(vi) the acts which are listed in Article 2, paragraph (8), item (vi) of the Act, and in which a Financial Instruments Specialist (limited to a juridical person that engages in Type II Financial Instruments Services) carries out an act listed in item (i), paragraph (6) of that Article (limited to an act whose purpose is to cause another proprietor under a Silent Partnership Contract to acquire the rights under said a Silent Partnership Contract) at the time of the private offering of the rights listed in item (v), paragraph (2) of that Article (limited to the rights under a Silent Partnership Contract, in which a Business Subject to Investment pertaining to said rights is a business for making investments in the rights listed in item (i) of that paragraph in relation to a real property);発音を聞く 例文帳に追加

六　法第二条第八項第六号に掲げる行為のうち、金融商品取引業者（第二種金融商品取引業を行う法人に限る。）が、同条第二項第五号に掲げる権利（匿名組合契約に基づく権利のうち、当該権利に係る出資対象事業が不動産に係る同項第一号に掲げる権利に対する投資を行う事業であるものに限る。）の私募に際し、同条第六項第一号に掲げるもの（当該匿名組合契約に基づく権利を他の一の匿名組合契約の営業者に取得させることを目的とするものに限る。）を行う行為 - 日本法令外国語訳データベースシステム

At the outset ofthe new century, we note that conflicts in a number of African countries havebeen stabilized, and that several countries in the region have demonstrated increase in their real GDP growth rates. There is also an emerging movement in Africa to take the initiative in addressing its own economic issues, as exemplified by NEPAD, the New Partnership for Africa's Development. We should be pleased with such a progress in strengthening the foothold for sustainable economic development.発音を聞く 例文帳に追加

近年、幾つかの国で紛争が沈静化したこと等から、複数の地域において実質経済成長率が増加し、また、NEPADに見られるように、アフリカ自身のイニシアティブによる着実な経済開発への足場固めが進んだことを喜びたいと思います。 - 財務省

(2) Upon application of the Immovables Registration Law, if the assets of a Partnership are the Rights to Real Estate, "or a ruling determined by the Family Court that prohibits partition of properties in co-ownership or property rights other than ownership that are an estate as provided by paragraph 3 of Article 907 of the Civil Code" mentioned in item (vi) of Article 59 of the Immovables Registration Law, then such shall be read as "a ruling determined by the Family Court that prohibits partition of properties in co-ownership or property rights other than ownership that are an estate as provided by paragraph 3 of Article 907 of the Civil Code, or, if properties in co-ownership or property rights other than ownership are the assets of a limited liability partnership, a limited liability partnership agreement of such limited liability partnership."発音を聞く 例文帳に追加

２　組合財産が不動産に関する権利である場合における不動産登記法の適用については、同法第五十九条第六号中「又は同法第九百七条第三項の規定により家庭裁判所が遺産である共有物若しくは所有権以外の財産権についてした分割を禁止する審判」とあるのは、「、同法第九百七条第三項の規定により家庭裁判所が遺産である共有物若しくは所有権以外の財産権についてした分割を禁止する審判又は共有物若しくは所有権以外の財産権が有限責任事業組合の組合財産である場合における当該有限責任事業組合についての有限責任事業組合契約」とする。 - 日本法令外国語訳データベースシステム

(ii) The transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate-related corporation referred to in paragraph (1)(iv) pertaining to the shares or capital contributions (excluding listed shares, etc.) had owned, on the base date, the number or amount of shares or capital contributions accounting for two percent or more of the total number or total amount of the said real estate-related corporation's issued shares, etc. (in the case where the said specially-related shareholder, etc. is a person listed in item (iii) of the next paragraph, limited to those that belong to partnership property referred to in the said item) and the person who transferred the shares or contributions is the said specially-related shareholder, etc.発音を聞く 例文帳に追加

二　基準日において、その株式又は出資（上場株式等を除く。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式等の総数又は総額の百分の二を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡 - 日本法令外国語訳データベースシステム