bonds systemとは 意味・読み方・使い方

a saving system without taxation for a small amount of public bonds発音を聞く 例文帳に追加

少額公債非課税制度という,非課税の貯蓄制度 - EDR日英対訳辞書

Submission, etc. of a Written Notice by a Person Who Makes Entries or Records under the Book-entry Transfer System for Specified Book-entry Transfer National Government Bonds, etc.発音を聞く 例文帳に追加

特定振替国債等の振替記載等を受ける者の告知書の提出等 - 日本法令外国語訳データベースシステム

(ii) Short-term government or company bonds other than short-term government or company bonds listed in the preceding item: Entries or records under the book-entry transfer system where entries or records under the book-entry transfer system are not made in an account established by a foreign intermediary.発音を聞く 例文帳に追加

二　前号に掲げる短期公社債以外の短期公社債　外国仲介業者により開設された口座において振替記載等が行われない場合における振替記載等 - 日本法令外国語訳データベースシステム

To provide a trading system for enabling an investor to trade on online by selecting the issue conditions of structured bonds.例文帳に追加

仕組債の発行条件を投資家が選択してオンライン上で取引可能な取引システムを提供する。 - 特許庁

(23) The provisions of the preceding paragraph shall apply mutatis mutandis where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system regarding book-entry transfer local government bonds in the account pertaining to the entries or records under the book-entry transfer system covered by a confirmation concerning other book-entry transfer local government bonds, the account pertaining to the entries or records under the book-entry transfer system covered by a confirmation concerning interest-bearing book-entry transfer national government bonds or the account pertaining to the entries or records under the book-entry transfer system covered by a confirmation concerning short-term national government bonds, etc., or submits a written application prescribed in Article 5-2(11) of the Act pursuant to the provisions of paragraph (11) of the said Article with regard to book-entry transfer local government bonds (such written application shall be referred to as a "written application for a change of book-entry transfer local government bonds" in paragraph (26)). In this case, in the preceding paragraph, the term "pursuant to the provisions of paragraph (9) of the said Article with regard to a confirmation concerning the said book-entry local government bonds" shall be deemed to be replaced with "pursuant to the provisions of paragraph (9) of the said Article with regard to a confirmation concerning other book-entry local government bonds or a confirmation concerning interest-bearing book-entry transfer national government bonds"; the term "a confirmation concerning the said book-entry transfer local government bonds or" shall be deemed to be replaced with "a confirmation concerning other book-entry transfer local government bonds, a confirmation concerning the said interest-bearing book-entry transfer national government bonds or"; the term "a written application for tax exemption of book-entry transfer national government bonds or written application for a change of book-entry transfer national government bonds" shall be deemed to be replaced with "a written application for tax exemption of book-entry transfer local government bonds or written application for a change of book-entry transfer local government bonds."発音を聞く 例文帳に追加

２３　前項の規定は、非居住者又は外国法人が、他の振替地方債に係る確認に係る振替記載等に係る口座、利付振替国債に係る確認に係る振替記載等に係る口座若しくは短期国債等に係る確認に係る振替記載等に係る口座において最初に振替地方債の振替記載等を受ける場合又は振替地方債に係る法第五条の二第十一項の規定による同項に規定する申告書（第二十六項において「振替地方債異動申告書」という。）の提出をする場合について準用する。この場合において、前項中「振替地方債に係る確認に係る同条第九項」とあるのは「他の振替地方債に係る確認若しくは利付振替国債に係る確認に係る同条第九項」と、「振替地方債に係る確認又は」とあるのは「他の振替地方債に係る確認、当該利付振替国債に係る確認又は」と、「振替国債非課税適用申告書又は振替国債異動申告書」とあるのは「振替地方債非課税適用申告書又は振替地方債異動申告書」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(14) A qualified foreign intermediary shall, for each person who has submitted a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds, pursuant to the provision of a Cabinet Order, give notice of the day on which entries or records under the book-entry transfer system were made with regard to the book-entry transfer national government bonds or book-entry transfer local government bonds for which the person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds made entries or records under the book-entry transfer system through the said qualified foreign intermediary, and any other matters specified by an Ordinance of the Ministry of Finance, to the specified book-entry transfer institution, etc. through which the said qualified foreign intermediary made entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or book-entry transfer local government bonds (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, notice shall be given to the specified book-entry transfer institution, etc. through which the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or book-entry transfer local government bonds made entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or book-entry transfer local government bonds) by way of a document or any other means specified by a Cabinet Order. In this case, the said specified book-entry transfer institution, etc. shall keep books with regard to the said book-entry transfer national government bonds or book-entry transfer local government bonds, and shall state or record, pursuant to the provision of a Cabinet Order, these matters in such books for each person who has submitted the relevant written application.発音を聞く 例文帳に追加

１４　適格外国仲介業者は、振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者の各人別に、政令で定めるところにより、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者が当該適格外国仲介業者から振替記載等を受けた振替国債又は振替地方債につき振替記載等がされた日その他の財務省令で定める事項を当該適格外国仲介業者が当該振替国債又は振替地方債の振替記載等を受けた特定振替機関等（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該振替国債又は振替地方債の振替記載等に係る外国間接口座管理機関が当該振替国債又は振替地方債の振替記載等を受けた特定振替機関等）に対し書面による方法その他政令で定める方法により通知しなければならない。この場合において、当該特定振替機関等は、当該振替国債又は振替地方債につき帳簿を備え、当該各人別に、政令で定めるところにより、これらの事項を記載し、又は記録しなければならない。 - 日本法令外国語訳データベースシステム

(13) A specified book-entry transfer institution, etc. and a qualified foreign intermediary shall keep books with regard to book-entry transfer national government bonds or book-entry transfer local government bonds for which a person who has submitted a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds made entries or records under the book-entry transfer system through the said specified book-entry transfer institution, etc. or the said qualified foreign intermediary, and shall state or record in such books, pursuant to the provision of a Cabinet Order, the day on which entries or records under the book-entry transfer system were made with regard to the said book-entry transfer national government bonds or book-entry transfer local government bonds, and any other matters specified by an Ordinance of the Ministry of Finance, for each person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds.発音を聞く 例文帳に追加

１３　特定振替機関等及び適格外国仲介業者は、振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者が当該特定振替機関等又は当該適格外国仲介業者から振替記載等を受けた振替国債又は振替地方債につき帳簿を備え、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者の各人別に、政令で定めるところにより、当該振替国債又は振替地方債につき振替記載等がされた日その他の財務省令で定める事項を記載し、又は記録しなければならない。 - 日本法令外国語訳データベースシステム