The emperor's rinji (order) played a role of providing an authorization called 'ando' for the ownership of the family estate and guaranteeing the family business, while the shogun's migyosho and gonaisho played a role of providing an 'ando' authorization for the ownership of keryo (territory of a family).発音を聞く 例文帳に追加

天皇の綸旨は家督や家業の安堵の役目を、室町殿の御教書・御内書は家領の安堵の役目を果たした。 - Wikipedia日英京都関連文書対訳コーパス

investing in United States businesses by foreign citizens (often involves stock ownership of the business)発音を聞く 例文帳に追加

外国の市民（しばしば、ビジネスの株式の所有を含む）により米国企業に投資すること - 日本語WordNet

(iv) Clients (including a Financial Instruments Business Operator in the case of (iii) above where the Financial Instruments Business Operator has bought stock certificates jointly with a client) shall acquire the ownership (co-ownership) of the purchased stock certificates and hold co-ownership rights in accordance with the proportion of the paid amount (excluding the case in (iii) above where a Financial Instruments Business Operator keeps the fractional part).発音を聞く 例文帳に追加

④ 買付けられた株券は、顧客（上記③の場合において金融商品取引業者が顧客と共同で買付けた株券については、金融商品取引業者を含む。）が共同して持分権を取得（共有）し、払込金額（上記③の場合において金融商品取引業者が端数部分の金額を預かるものとするときには、当該金額を除く。）の割合に応じて持分を有するものとする。 - 金融庁

In the 1970's, Fukuoka Prefecture Police proposed a policy which did not accept a change of ownership; but later, the street stall business representatives negotiated with the Fukuoka Prefecture Police; thus in 1973, they were able to compromise and have change in ownership accepted, based on certain conditions.発音を聞く 例文帳に追加

1970年代に入ると県警が道路使用許可の名義変更を認めない方針を打ち出すが、1973年に屋台側が県警と交渉した結果、条件付きながら名義変更を認める譲歩案を引き出した。 - Wikipedia日英京都関連文書対訳コーパス

(iii) Clients who made a joint purchase (including the Financial Instruments Business Operator in the case of (ii) above) shall acquire ownership rights (co- ownership) in accordance with their respective shares発音を聞く 例文帳に追加

③ 共同して買付けた顧客（上記②の場合においては、金融商品取引業者を含む。）がその持分に応じて持分権を取得（共有）すること。 - 金融庁

Looking at land and building ownership conditions for entering business shows a significant change (Fig. 2-2-47).例文帳に追加

また、事業者が参入するに当たっての土地・建物所有状況を見ると、大きな変化が見られている（第2-2-47図）。 - 経済産業省

Traditionally, the ownership of land, buildings, and other assets was common, regardless of whether the business was a Large Area Hub Type, Newly Accumulated Type, or Life-connected Type.例文帳に追加

従来は、広域型、新興型、生活密着型を問わず、土地や建物等を所有する者が多かった。 - 経済産業省

Rather than whether or not the proprietor is the founder, the main attributes affecting business succession seem to be share ownership and size of enterprise.発音を聞く 例文帳に追加

創業者かどうかよりも、株式の所有関係や企業規模の属性が事業承継には影響するということなのであろう。 - 経済産業省

This survey shows the state of business organizations; the state of business deployment; the state of earnings, assets/debts and capital; the state of business deployment by subsidiaries; the state of research and development costs; the state of ownership/use of intellectual property rights; the state of outsourcing; future business management; human resources cultivation measures; etc.例文帳に追加

事業組織の状況／事業の展開状況／収益と資産・負債及び資本の状況／子会社による事業展開状況／研究開発費の状況／特許権等の所有、使用状況／外部委託の状況に加え、今後の事業運営や人材育成に関する取り組み等がわかります。 - 経済産業省

(v) Clients (including a Financial Instruments Business Operator in the case of (iv) above where the Financial Instruments Business Operator has bought listed investment trust beneficiary certificates jointly with a client) shall acquire the ownership (co-ownership) of the purchased listed investment trust beneficiary certificates and hold ownership rights in accordance with the proportion of the paid amount (excluding the case above (iv) where a Financial Instruments Business Operator keeps the fractional part).発音を聞く 例文帳に追加

⑤ 買付けられた上場投資信託受益証券は、顧客（上記④の場合において金融商品取引業者が顧客と共同で買付けた上場投資信託受益証券については、金融商品取引業者を含む。）が共同して所有権を有し、払込金額（上記④の場合において金融商品取引業者が端数部分の金額を預かるものとするときには、当該金額を除く。）の割合に応じて持分を有すること。 - 金融庁

(iv) Clients (including a Financial Instruments Business Operator in the case of (iii) above where the Financial Instruments Business Operator has bought listed investment certificates jointly with a client) shall acquire the ownership (co-ownership) of the purchased listed investment trust beneficiary certificates and hold ownership rights in accordance with the proportion of the paid amount (excluding the case of (iii) above where a Financial Instruments Business Operator keeps the fractional part).発音を聞く 例文帳に追加

④ 買い付けられた上場投資証券は、顧客（上記③の場合において金融商品取引業者が顧客と共同で買付けた上場投資証券については、金融商品取引業者を含む。）が共同して持分権を取得（共有）し、払込金額（上記③の場合において金融商品取引業者が端数部分の金額を預かるものとするときには、当該金額を除く。）の割合に応じて持分を有するものとする。 - 金融庁

Article 118 (1) An application for a registration of transfer of ownership by reason of expropriation of real property may, notwithstanding the provision of Article 60, be filed independently by the business operator concerned.発音を聞く 例文帳に追加

第百十八条　不動産の収用による所有権の移転の登記は、第六十条の規定にかかわらず、起業者が単独で申請することができる。 - 日本法令外国語訳データベースシステム

Since the last part of the Heian period, the manor shokan, gunji, and goji business structures based themselves on their shoryo (territory) ownership, and the main line formed by inheriting such job structure.発音を聞く 例文帳に追加

平安時代後期からは、地方においては例えば荘園の荘官、郡司や、郷司の職の体系がその所領領有の根拠であり、その職の体系を引き継ぐことによって嫡流が形成される。 - Wikipedia日英京都関連文書対訳コーパス

In cases where SMEs conduct R&D in cooperation with entities with which they have no business relationship and in cases where SMEs conduct joint R&D with diverse partners, there is a high possibility that problems relating to the division of achieved results and ownership of intellectual property will occur.例文帳に追加

ただし、取引関係のない者と連携して研究開発を行うケース、多様な連携先と共同研究開発を行うケースでは、得られた成果の配分や知的財産の帰属に関する問題が起こる可能性が高い。 - 経済産業省

One of the difficulties of business successions at SMEs is that it is not sufficient simply to transfer management rights (i.e., the post of president), as management will not go smoothly unless ownership of the company (assets such as shares) are also transferred.例文帳に追加

中小企業の事業承継が難しいのは、単に経営権（社長のポスト）を譲っただけでは十分でなく、会社の所有権（株式等の資産）も承継しないと経営が安定しづらい点である。 - 経済産業省

If the ownership of the place of business or the project for whicha trademark is used to distinguish its products or services is transferred without transfer of a trademark’s ownership, the party who continues to own the trademark may still use it for products or services for which the same trademark was registered, unless otherwise agreed.例文帳に追加

製品又はサービスを区別するために商標が使用されている事業所又は事業の所有権が商標の所有権の移転を伴わずに移転される場合は，引き続き当該商標を所有する者は，別段の合意がない限り，当該商標の登録対象である製品又はサービスに引き続き当該商標を使用することができる。 - 特許庁

Access to files of pending applications will not be given to anyone prior to publication for opposition of the mark or trade name or name and other mark of ownership stamped on containers, without the written authority of the applicant. However, an index of pending applications stating the name and address of the applicant, a description of the mark or trade name or name and other mark of ownership, the goods, business or service or container with which the mark or trade name or name or other mark of ownership is used, the class number, the application number and filing date of the application will be available for public inspection as soon as practicable after filing.例文帳に追加

係属中の出願ファイルの閲覧は，標章，商号，名称又は容器に印されたその他の所有権の表示が異議申立の対象として公告される前は，出願人の書面による許可がなければ，何人にも認められない。ただし，出願人の名称及び住所，標章，商号，名称その他所有権表示の説明，当該標章，商号，名称その他の所有権表示の使用されている商品，事業，サービス又は容器，分類番号，出願番号並びに出願日を記載した係属出願の目録は，出願後速やかに公衆の閲覧に供される。 - 特許庁

(2) In cases where the objective is the ownership of buildings used solely for business and a Land Lease Right with a duration of at least ten but fewer than thirty years is to be established, the provisions of Articles 3 through 8, 13 and 18 shall not apply.発音を聞く 例文帳に追加

２　専ら事業の用に供する建物の所有を目的とし、かつ、存続期間を十年以上三十年未満として借地権を設定する場合には、第三条から第八条まで、第十三条及び第十八条の規定は、適用しない。 - 日本法令外国語訳データベースシステム

Generally speaking, I believe that in the medium term, the stock price of a listed company will ultimately reflect the business performance of the issuing company and its future prospect, more specifically the present value of future cash flow to be obtained through the ownership of the stock.発音を聞く 例文帳に追加

一般論でお答えすると、株価というのは中期的には株式を発行している上場企業の業績の実績及び将来見通し、より具体的には当該株式を保有することによって得られる将来キャッシュフローの現在価値に収斂（しゅうれん）するということだろうと思います。 - 金融庁

With regard to small and medium-size enterprises, in order to revitalize such enterprises and reinvigorate regional economies, we will place priority on measures to strengthen the foundation of financing for them, promote appropriate deals with subcontractors, support the succession of business ownership, and promote collaboration between agriculture/forestry/fisheries and commerce/industry.例文帳に追加

中小企業対策費については、中小企業の活力を高め、地域・経済の活性化を図る観点から、中小企業金融の基盤強化、下請適正取引の推進、事業承継支援、中小企業者と農林水産業者との連携に関する施策等に重点化を行っております。 - 財務省

The ownership and/or rights to use of the above-mentioned item(s) will only be transferred to a third person/company on condition that this third person/company accepts the commitments of the above declaration as binding for itself and on condition that this third person /company is known to conduct civil business activities.発音を聞く 例文帳に追加

上記の貨物等の所有権・使用権は、やむを得ない事情がある場合に限り、第三者が経済産業省の規定する誓約事項を受け入れる場合であって当該第三者が民生の事業活動を行っている場合にのみ、当該第三者／社に移転されるものとします。 - 経済産業省

(2) Any Insurance Company that has made another Insurance Company its Subsidiary Company by the time when this Act enters into force, with the authorization set forth in Article 106, paragraph (4) or the proviso to Article 106, paragraph (5) of the Insurance Business Act prior to the revision by the provision of Article 3, shall be deemed to have received as at the Effective Date the authorization set forth in Article 271-10, paragraph (1) of the Current Insurance Business Act for the ownership of shares in such another Insurance Company.発音を聞く 例文帳に追加

２　この法律の施行の際現に第三条の規定による改正前の保険業法第百六条第四項又は第五項ただし書の認可を受けて他の保険会社を子会社としている保険会社は、当該他の保険会社の株式の所有につき、施行日に新保険業法第二百七十一条の十第一項の認可を受けたものとみなす。 - 日本法令外国語訳データベースシステム

Digital Electronics Corporation, a manufacturer of touch-panel indicators, entered into a capital tie-up in 2002 with Schneider Electric S.A.(ownership interest: 100%), a global company having advantage in controlling devices, under which Digital Electronics Corporation would maintain company name and brands as well as initiative in business management, and thereby achieved aremarkable enhancement of its marketing competence through business integration.例文帳に追加

タッチパネル表示器製造を行う株式会社デジタルは、会社名・ブランドを維持し主体的な事業経営を継続する形で、2002年に制御機器に強みを持つグローバル企業シュナイダーエレクトリックSAから資本提携を受け入れ（出資比率100％）、事業一体化によるマーケティング力の大幅向上を実現した。 - 経済産業省

(3) Pursuant to the provisions of Article 7, the provisions of paragraph 6 and paragraph 8 of Article 12 of the revised Act on the Promotion of Technology Transfer from Universities to Private Business Operators shall apply mutatis mutandis to the case in which Patent Right, etc. or the Rights to Receive Patent, etc. provided in the preceding paragraph 2 involve joint ownership between either a National University Related Certified Business Operators or a Research and Development Incorporated Administrative Agency related Certified Business Operators and a party other than those.発音を聞く 例文帳に追加

３　第七条の規定による改正後の大学等における技術に関する研究成果の民間事業者への移転の促進に関する法律第十二条第六項及び第八項の規定は、前二項において規定する特許権等又は特許を受ける権利等が国立大学関係認定事業者又は試験研究独立行政法人関係認定事業者とこれらの者以外の者との共有に係る場合に準用する。 - 日本法令外国語訳データベースシステム

(iv) In cases where the applicant intends to carry out the services of private dispute resolution for disputes in which the applicant's substantial controllers (persons who substantially have control over the applicant's business or have a major impact on the applicant's business through ownership of shares in the applicant, financing to the applicant or any other causes, as provided for by a Ministry of Justice Ordinance; the same shall apply hereinafter in this item) or the applicant's subsidiaries (persons whose business is substantially controlled by the applicant through the ownership of shares or any other causes, as provided for by a Ministry of Justice Ordinance; the same shall apply hereinafter in this item) are involved as the parties concerned, has adopted measures to prevent the substantial controllers or the applicant from exercising undue influence on the dispute resolution providers;発音を聞く 例文帳に追加

四　申請者の実質的支配者等（申請者の株式の所有、申請者に対する融資その他の事由を通じて申請者の事業を実質的に支配し、又はその事業に重要な影響を与える関係にあるものとして法務省令で定める者をいう。以下この号において同じ。）又は申請者の子会社等（申請者が株式の所有その他の事由を通じてその事業を実質的に支配する関係にあるものとして法務省令で定める者をいう。）を紛争の当事者とする紛争について民間紛争解決手続の業務を行うこととしている申請者にあっては、当該実質的支配者等又は申請者が手続実施者に対して不当な影響を及ぼすことを排除するための措置が講じられていること。 - 日本法令外国語訳データベースシステム

(3) Where a domestic corporation has acquired, as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a "qualified merger, etc."), the transfer of the whole or part of the number of shares, etc. of a specified foreign subsidiary company, etc. held through direct and/or indirect ownership prescribed in Article 66-6(2)(iii) (hereinafter referred to in this paragraph as the "number of shares, etc. held through direct and/or indirect ownership") by the merged corporation, the split corporation, the corporation making a capital contribution-in-kind or the corporation effecting post-formation acquisition of assets and/or liabilities, with regard to the application of the provision of paragraph (1) in the business year that includes the date of the said qualified merger, etc. and each subsequent business year of the said domestic corporation, the amount specified in each of the following items for the category of qualified merger, etc. listed in the relevant item shall, pursuant to the provision of a Cabinet Order, be deemed to be the taxed amount of retained income of the said domestic corporation for each business year within the preceding ten years:発音を聞く 例文帳に追加

３　内国法人が適格合併、適格分割、適格現物出資又は適格事後設立（以下この項において「適格合併等」という。）により被合併法人、分割法人、現物出資法人又は事後設立法人からその有する特定外国子会社等の第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）の全部又は一部の移転を受けた場合には、当該内国法人の当該適格合併等の日を含む事業年度以後の各事業年度における第一項の規定の適用については、次の各号に掲げる適格合併等の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該内国法人の前十年以内の各事業年度の課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

(3) Where a consolidated corporation has acquired, as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a "qualified merger, etc."), the transfer of the whole or part of the number of shares, etc. of a specified foreign subsidiary company, etc. held through direct and/or indirect ownership prescribed in Article 66-6(2)(iii) (hereinafter referred to in this paragraph as the "number of shares, etc. held through direct and/or indirect ownership") by the merged corporation, the split corporation, the corporation making a capital contribution-in-kind or the corporation effecting post-formation acquisition of assets and/or liabilities, with regard to the application of the provision of paragraph (1) in the consolidated business year that includes the date of the said qualified merger, etc. and each subsequent consolidated business year of the said consolidated corporation, the amount specified in each of the following items for the category of qualified merger, etc. listed in the relevant item shall, pursuant to the provision of a Cabinet Order, be deemed to be the individually taxed amount of retained income of the said consolidated corporation for each consolidated business year within the preceding ten years:発音を聞く 例文帳に追加

３　連結法人が適格合併、適格分割、適格現物出資又は適格事後設立（以下この項において「適格合併等」という。）により被合併法人、分割法人、現物出資法人又は事後設立法人からその有する特定外国子会社等の第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）の全部又は一部の移転を受けた場合には、当該連結法人の当該適格合併等の日を含む連結事業年度以後の各連結事業年度における第一項の規定の適用については、次の各号に掲げる適格合併等の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該連結法人の前十年以内の各連結事業年度の個別課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

In addition, I understand that the three AIG-affiliated life insurance companies have issued a statement saying that even if a change in their share ownership occurs in connection with AIG's business restructuring plan, there will not be any change in their insurance contracts with customers or in their provision of services.発音を聞く 例文帳に追加

加えまして、日本にあるAIGグループの生命保険会社3社自身が、以下のようなメッセージを発表しているということでございます。すなわち、今般のAIGの事業再編計画に関して、当該3社の株主が変更となっても、顧客の保険契約が変更するものでないこと、サービス体制等についても変更がないこと、こういった点を発表していると承知しております。 - 金融庁

Furthermore, cross-holdings between listed companies may possibly affect their management and therefore information concerning such cross-holdings are important for investors when making investment decisions. This is because, through the ownership of shares, market price fluctuations may, for instance, affect the financial conditions of the listed companies, or the cross-holding leads to a business relationship that is not contained in the contractual relationships and control structures captured by the financial statements.発音を聞く 例文帳に追加

また、上場会社等の間での持合いは、株式の保有を通じて、例えば、市況変動が上場会社等の財務内容に影響を与え、又は、従来、財務諸表等で捉えられてきた契約や支配関係では表れないようなビジネス上の関係となり、上場会社等の経営に影響を及ぼし得るものであることから、その状況は、投資者の投資判断に際して重要な情報である。 - 金融庁

(vi) accounting documents, etc., of the parties (excluding a Futures Commission Merchant) to the merger for each business year of the most recent three years (in cases where said parties are companies issuing ownership shares [mochibun kaisha], the accounting documents, etc., prescribed in Article 2, paragraph 3, item 12 of the Ordinance for Enforcement of the Companies Act [limited to items pertaining to (b)]; the same shall apply to Article 126, item 6] and detailed statements thereof;発音を聞く 例文帳に追加

六 合併の当事者（商品取引員を除く。）の直前三年の各事業年度の計算書類等（当該 当事者が持分会社である場合にあっては、会社法施行規則第二条第三項第十二号（ロ に係る部分に限る。）に規定する計算書類等をいう。第百二十条第六号において同じ。） 及びその附属明細書 - 経済産業省

(7) The provision of Article 107, paragraph (1) of the Current Insurance Business Act shall not apply, for a period of one year counting from the Effective Date, to the ownership of Shares, etc. (referring to Shares, etc. as defined in Article 2, paragraph (12) of the Current Insurance Business Act; hereinafter the same shall apply in this paragraph) by an Insurance Company or any of its Subsidiary Companies in a domestic company (referring to a domestic company as defined in Article 107, paragraph (1) of the Current Insurance Business Act; hereinafter the same shall apply in this paragraph), where the Insurance Company or the Subsidiary Company owns, at the time when this Act enters into force, Shares, etc. in the domestic company in a total number that exceeds its shareholding threshold, etc. (referring to the shareholding threshold, etc. prescribed in Article 107, paragraph (1) of the Current Insurance Business Act; hereinafter the same shall apply in this paragraph), provided that the Insurance Company notify thereof to the Financial Reconstruction Commission within three months from the Effective Date. In this case, for the purpose of applying the provision of that Article to the ownership of Shares, etc. in the domestic company on and subsequent to the date, the Insurance Company or its Subsidiary Company shall be deemed to have acquired as at the date the Shares, etc. of the domestic company in excess of the shareholding threshold, etc. following the events prescribed in the main clause of paragraph (2) of that Article.発音を聞く 例文帳に追加

７　新保険業法第百七条第一項の規定は、この法律の施行の際現に国内の会社（同項に規定する国内の会社をいう。以下この項において同じ。）の株式等（新保険業法第二条第十二項に規定する株式等をいう。以下この項において同じ。）を合算してその基準株式数等（新保険業法第百七条第一項に規定する基準株式数等をいう。以下この項において同じ。）を超えて所有している保険会社又はその子会社による当該国内の会社の株式等の所有については、当該保険会社が施行日から起算して三月を経過する日までにその旨を金融再生委員会に届け出たときは、施行日から起算して一年を経過する日までの間は、適用しない。この場合において、同日後は、当該国内の会社の株式等の所有については、当該保険会社又はその子会社が同日において同条第二項本文に規定する事由により当該国内の会社の株式等を合算してその基準株式数等を超えて取得したものとみなして、同条の規定を適用する。 - 日本法令外国語訳データベースシステム

iii) Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as "qualified spin-off-type company split, etc."): Any part of the taxed amount of retained income or individually taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc., or each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc.; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said domestic corporation through direct and/or indirect ownership as a result of the said qualified spin-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1発音を聞く 例文帳に追加

三　適格分社型分割、適格現物出資又は適格事後設立（以下この号において「適格分社型分割等」という。）　当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度（適格分社型分割等の日を含む事業年度開始の日前十年以内に開始した各事業年度若しくは各連結事業年度又は適格分社型分割等の日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度若しくは各事業年度をいう。次項において同じ。）の課税済留保金額又は個別課税済留保金額のうち、当該適格分社型分割等により当該内国法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額 - 日本法令外国語訳データベースシステム

iii) Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as "qualified spin-off-type company split, etc."): Any part of the individually taxed amount of retained income or taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc., or each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc.; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said consolidated corporation through direct and/or indirect ownership as a result of the said qualified spin-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1発音を聞く 例文帳に追加

三　適格分社型分割、適格現物出資又は適格事後設立（以下この号において「適格分社型分割等」という。）　当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度（適格分社型分割等の日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度若しくは各事業年度又は適格分社型分割等の日を含む事業年度開始の日前十年以内に開始した各事業年度若しくは各連結事業年度をいう。次項において同じ。）の個別課税済留保金額又は課税済留保金額のうち、当該適格分社型分割等により当該連結法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額 - 日本法令外国語訳データベースシステム

Article 23 (1) In cases where the objective is the ownership of buildings used solely for business (excluding those used for residences; the same shall apply in the following paragraph) and a Land Lease Right with a duration of at least thirty but shorter than fifty years is to be established notwithstanding the provisions of Articles 9 and 16, there shall be no extension of the duration pursuant to renewal of the contract or the construction of buildings, and there shall be no request to purchase pursuant to the provisions of Article 13.発音を聞く 例文帳に追加

第二十三条　専ら事業の用に供する建物（居住の用に供するものを除く。次項において同じ。）の所有を目的とし、かつ、存続期間を三十年以上五十年未満として借地権を設定する場合においては、第九条及び第十六条の規定にかかわらず、契約の更新及び建物の築造による存続期間の延長がなく、並びに第十三条の規定による買取りの請求をしないこととする旨を定めることができる。 - 日本法令外国語訳データベースシステム

In relation to this, with respect to the shareholdings by banks and cross-shareholdings between banks and business corporations, so as to ensure sound management of banks and to prevent excessive contraction of credit, acquisition of shares and other securities by Banks' Shareholdings Purchase Corporation has resumed as a time limited measure until 31 March, 2012.From the perspective of reducing cross-shareholdings and strengthening the governance function performed by shareholders, it is hoped that this measure will be used actively. Furthermore, in order to facilitate the shift in the ownership structure of shares through this and other means, it is also important to promote investment by individuals and by institutional investors whose ultimate beneficiaries are individuals.発音を聞く 例文帳に追加

なお、この関連では、銀行等の保有株式や銀行等と事業会社の間の持合い株式について、銀行の経営の健全性を確保し、過度の信用収縮を防止する観点から、平成２４年３月末までの時限の措置として、銀行等保有株式取得機構による株式等の取得が再開されているところであり、持合いの解消を進め、株主によるガバナンス機能の強化を図っていく観点からも、その積極的な活用が望まれる。 - 金融庁

(1) Unless otherwise agreed, any person who transfers a patent application or a patent already granted or who grants a corresponding license against payment shall be responsible if subsequently it is declared that ownership or the means necessary for completing the business in hand are lacking. Where an application is withdrawn or refused or a patent is invalidated, the provisions of Article 114(2), below, shall apply, unless there is agreement on the increased liability of the transferor or licensor.例文帳に追加

(1) 他に別段の合意がない限り，特許出願若しくは既に付与された特許を移転する者又はこれらの出願若しくは特許のライセンスを有償で付与する者は，結果としてその者が当該取引を遂行するために必要な権原若しくは手段を欠いていると宣言された場合，これに対し責任を負うものとする。出願が取り下げられた若しくは拒絶された又は特許が無効となった場合は，譲渡人若しくは実施許諾者に対し，より以上の責任について合意がない限り，第114条(2)の規定を適用する。 - 特許庁

ii) Qualified split-off-type company split: Any part of the taxed amount of retained income or individually taxed amount of retained income of the split corporation involved in the qualified split-off-type company split for each business year within ten years before the company split (meaning each business year or each consolidated business year that commenced within ten years before the date of the qualified split-off-type company split; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said domestic corporation through direct and/or indirect ownership as a result of the said qualified split-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1発音を聞く 例文帳に追加

二　適格分割型分割　当該適格分割型分割に係る分割法人の分割前十年内事業年度（適格分割型分割の日前十年以内に開始した各事業年度又は各連結事業年度をいう。次項において同じ。）の課税済留保金額又は個別課税済留保金額のうち、当該適格分割型分割により当該内国法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額 - 日本法令外国語訳データベースシステム

ii) Qualified split-off-type company split: Any part of the individually taxed amount of retained income or taxed amount of retained income of the split corporation involved in the qualified split-off-type company split for each business year within ten years before the company split (meaning each consolidated business year or each business year that commenced within ten years before the date of the qualified split-off-type company split; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said consolidated corporation through direct and/or indirect ownership as a result of the said qualified split-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1発音を聞く 例文帳に追加

二　適格分割型分割　当該適格分割型分割に係る分割法人の分割前十年内事業年度（適格分割型分割の日前十年以内に開始した各連結事業年度又は各事業年度をいう。次項において同じ。）の個別課税済留保金額又は課税済留保金額のうち、当該適格分割型分割により当該連結法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額 - 日本法令外国語訳データベースシステム

Article 16 Articles 668 (joint ownership of partnership assets), 669 (responsibility of persons delaying in making cash contribution), 671 though 674 (mutatis mutandis application of provisions for entrustment, resignation or removal of an executor of business, partners' right of inspection of the state of business and assets and proportion in respect of distribution of profits and losses to partners), 676 (restriction on disposal of equity interest by partners and prohibition of split of partnership assets), 677 (prohibition of set-off by debtors to the partnership), 680 (expulsion), 681 (return of equity interest to withdrawing partners), 683 (request for dissolution by partners), 684 (non-retroactiveness of effect of termination), 687 (resignation or removal of partner liquidators) and 688 (authority of liquidators and method of distribution of remaining assets) of the Civil Code (Act No. 89 of 1896) shall apply mutatis mutandis with respect to a Partnership.発音を聞く 例文帳に追加

第十六条　組合については、民法（明治二十九年法律第八十九号）第六百六十八条（組合財産の共有）、第六百六十九条（金銭出資遅滞者の責任）、第六百七十一条から第六百七十四条まで（委任の規定の準用、業務執行者の辞任又は解任、組合員の業務及び財産の状況の検査権並びに組合員の損益分配の割合）、第六百七十六条（組合員の持分処分の制限及び組合財産分割の禁止）、第六百七十七条（組合債務者の相殺の禁止）、第六百八十条（除名）、第六百八十一条（脱退組合員の持分の払戻し）、第六百八十三条（組合員の解散請求）、第六百八十四条（解除の効力の不そ及）、第六百八十七条（組合員である清算人の辞任又は解任）及び第六百八十八条（清算人の職務権限及び残余財産の分割方法）の規定を準用する。 - 日本法令外国語訳データベースシステム

(xiii) Development activities executed as the exercise of right concerning the relevant land by persons who, at the time when city plans concerning urbanization control areas are fixed or when the urbanization control areas are expanded by changing the relevant city plans, had land or held rights other than ownership concerning the use of land for the purpose of building buildings for own dwelling or business or of constructing Category 1 special structures for own business and who had notified prefectural governors of such matters as specified by the Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism within six months counting from the date of the decision or change of the relevant city plans in accordance with such purpose (which shall be limited to development activities executed within the period specified by Cabinet Order).発音を聞く 例文帳に追加

十三　区域区分に関する都市計画が決定され、又は当該都市計画を変更して市街化調整区域が拡張された際、自己の居住若しくは業務の用に供する建築物を建築し、又は自己の業務の用に供する第一種特定工作物を建設する目的で土地又は土地の利用に関する所有権以外の権利を有していた者で、当該都市計画の決定又は変更の日から起算して六月以内に国土交通省令で定める事項を都道府県知事に届け出たものが、当該目的に従つて、当該土地に関する権利の行使として行う開発行為（政令で定める期間内に行うものに限る。） - 日本法令外国語訳データベースシステム

(iv) Where a person listed in the items of Article 40-4(1), items of Article 66-6(1) or items of Article 68-90(1) of the Act who is related to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 40-4(4)(i) of the Act holds the shares, etc. indirectly pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as being held through indirect ownership as prescribed in Article 40-4(2)(iii) of the Act), the other foreign corporation prescribed in paragraph (6)(i) of the preceding Article or the other foreign corporation and capital contribution-related foreign corporation(s) prescribed in item (ii) of the said paragraph which pertain to the said shares, etc. held indirectly発音を聞く 例文帳に追加

四　法第四十条の四第四項第一号に掲げる事業を主として行う特定外国子会社等に係る同条第一項各号、第六十六条の六第一項各号又は第六十八条の九十第一項各号に掲げる者が当該特定外国子会社等に係る間接保有の株式等（法第四十条の四第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。）を有する場合における当該間接保有の株式等に係る前条第六項第一号に規定する他の外国法人又は同項第二号に規定する他の外国法人及び出資関連外国法人 - 日本法令外国語訳データベースシステム

(iv) Where a person listed in the items of Article 40-4(1), items of Article 66-6(1) or items of Article 68-90(1) of the Act who is related to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 66-6(4)(i) of the Act holds the shares, etc. indirectly pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. shall mean the number of the shares or the amount of the capital contributions of a foreign corporation specified by a Cabinet Order as being held through indirect ownership as prescribed in Article 66-6(2)(iii) of the Act), the other foreign corporations prescribed in paragraph (5)(i) of the preceding Article or the other foreign corporation and capital contribution-related foreign corporation(s) prescribed in item (ii) of the said paragraph which pertain to the said shares, etc. held indirectly発音を聞く 例文帳に追加

四　法第六十六条の六第四項第一号に掲げる事業を主として行う特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号又は第六十八条の九十第一項各号に掲げる者が当該特定外国子会社等に係る間接保有の株式等（法第六十六条の六第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。）を有する場合における当該間接保有の株式等に係る前条第五項第一号に規定する他の外国法人又は同項第二号に規定する他の外国法人及び出資関連外国法人 - 日本法令外国語訳データベースシステム

(iv) Where a person listed in the items of Article 40-4(1), items of Article 66-6(1) or items of Article 68-90(1) of the Act who is related to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 68-90(4)(i) of the Act holds the shares, etc. indirectly pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as being held through indirect ownership as prescribed in Article 66-6(2)(iii) of the Act), the other foreign corporations prescribed in paragraph Article 39-16(5)(i) or the other foreign corporation and capital contribution-related foreign corporation(s) prescribed in item (ii) of the said paragraph which pertain to the said shares, etc. held indirectly発音を聞く 例文帳に追加

四　法第六十八条の九十第四項第一号に掲げる事業を主として行う特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号又は第六十八条の九十第一項各号に掲げる者が当該特定外国子会社等に係る間接保有の株式等（法第六十六条の六第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。）を有する場合における当該間接保有の株式等に係る第三十九条の十六第五項第一号に規定する他の外国法人又は同項第二号に規定する他の外国法人及び出資関連外国法人 - 日本法令外国語訳データベースシステム

Article 68-90 (1) Where an affiliated foreign company related to any of the following consolidated corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of the consolidated corporation's profit, and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:発音を聞く 例文帳に追加

第六十八条の九十　次に掲げる連結法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその連結法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、その連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム