is Lesとは 意味・読み方・使い方

A lens assembling sheet 18 having the rod les 11 is installed on an installation face 24a inclined to a base 22 by a predetermined angle θand a face in parallel with the base 22 is ground and polished, and accordingly a lens assembling sheet 19 worked by the predetermined angle of θ can be produced.例文帳に追加

基板２２に対して所定の角度θで傾斜した設置面２４ａにロッドレンズ１１を有するレンズ組立シート１８を設置し、基板２２に平行な面で研削加工及び研磨加工を行うと、所定の角度θで加工されたレンズ組立シート１９が作製できる。 - 特許庁

The photocatalyst layer 15 comprising anatase titanium oxide as a main component is obtained without heating a substrate 11, when sputtering is carried out by using a target comprising a metal titanium under the condition that a pressure under vacuum atmosphere is 1,064 mPa or more and 1,596 mPa or les and a pressure of oxygen gas is more than 45% and less than 65% of the vacuum atmosphere.例文帳に追加

本発明によれば、真空雰囲気の圧力が、１０６４ｍＰａ以上１５９６ｍＰａ以下、酸素ガスの圧力が真空雰囲気の圧力の４５％以上６５％以下の条件で、金属チタンからなるターゲットを用いてスパッタリングを行った場合、基板１１の加熱をしなくてもアナターゼ型酸化チタンを主成分とする光触媒層１５が得られる。 - 特許庁

(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 例文帳に追加

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。 - 日本法令外国語訳データベースシステム