option exercisedとは 意味・読み方・使い方

It is further understood that where an employee:(a) has been granted a share or stock option in the course of an employment; (b) has exercised that employment in both Contracting States during the period between grant and exercise of the option; (c) remains in that employment at the date of the exercise; and (d) under the domestic law of the Contracting States, would be taxable in both Contracting States in respect of such benefits, income or gains; then, in order to avoid double taxation, the Contracting State of which, at the time of the exercise of the option, the employee is not a resident may tax only that proportion of such benefits, income or gains which relates to the period or periods between grant and exercise of the option during which the individual has exercised the employment in that Contracting State.発音を聞く 例文帳に追加

さらに、被用者が次の(a)から(d)までに掲げる要件を満たす場合には、二重課税を回避するため、ストックオプションの行使の時に当該被用者が居住者とならない締約国は、当該利益、所得又は収益のうち当該被用者が勤務を当該締約国内において行った期間中当該ストックオプションの付与から行使までの期間に関連する部分についてのみ租税を課することができることが了解される。(a)当該被用者が、その勤務に関して当該ストックオプションを付与されたこと。(b)当該被用者が、当該ストックオプションの付与から行使までの期間中両締約国内において勤務を行ったこと。(c)当該被用者が、当該行使の日において勤務を行っていること。(d)当該被用者が、両締約国の法令に基づき両締約国において当該利益、所得又は収益について租税を課されることになること。 - 財務省

It is further understood that where an employee: (i) has been granted a stock option in the course of an employment; (ii) has exercised that employment in both Contracting States during the period between grant and exercise of the option; (iii) remains in that employment at the date of the exercise; and (iv) under the domestic law of the Contracting States, would be taxable in both Contracting States in respect of such benefits, then, in order to avoid double taxation, a Contracting State of which, at the time of the exercise of the option, the employee is not a resident may tax only that proportion of such benefits which relates to the period or periods between grant and exercise of the option during which the individual has exercised the employment in that Contracting State.発音を聞く 例文帳に追加

さらに、被用者が次の(i)から(iv)までに掲げる要件を満たす場合には、二重課税を回避するため、ストックオプションの行使の時に当該被用者が居住者とならない締約国は、当該利益のうち当該被用者が勤務を当該締約国内において行った期間中当該ストックオプションの付与から行使までの期間に関連する部分についてのみ租税を課することができることが了解される。(i)当該被用者が、その勤務に関して当該ストックオプションを付与されたこと。(ii)当該被用者が、当該ストックオプションの付与から行使までの期間中両締約国内において勤務を行ったこと。(iii)当該被用者が、当該行使の日において勤務を行っていること。(iv)当該被用者が、両締約国の法令に基づき両締約国において当該利益について租税を課されることになること。 - 財務省

As soon as may be after the expiration of the period notified in accordance with subregulations (4) and (5), and after hearing the parties if that option has been exercised, the Registrar shall consider the evidence and any written or oral submissions or arguments, and shall within two months communicate in writing to the parties his decision in the matter and the grounds of his decision.例文帳に追加

(4)及び(5)の規定に従い通知された期間の満了後，かつ当事者が聴聞を求めた場合は，その手続が完了した後できる限り速やかに，登録官は，証拠調べの結果とその後に提出された追加の陳述書及び書類資料を検討し，2月以内に，書類で，両当事者に対し，出願についての決定とその決定の理由を通知するものとする。 - 特許庁

Article 27-23 (1) A holder of the Target Securities (including the Securities listed in Article 2(1)(xix) indicating the Options pertaining to said Target Securities (limited to the Options which cause a person who has exercised said Options to acquire a position as a buyer in the sales or purchase of the Target Securities pertaining to said Options) and other Securities specified by a Cabinet Order as those which indicate the rights pertaining to said Target Securities) whose issuer is a juridical person which is an issuer (with regard to the Securities specified by a Cabinet Office Ordinance, a person specified by a Cabinet Office Ordinance; the same shall apply hereinafter in this Chapter and Article 27-30-11(4), except for Article 27-30(2)) of share certificates, bonds with share option and other Securities specified by a Cabinet Order (hereinafter referred to as the "Securities Related to Share Certificates" in this paragraph) that are listed on a Financial Instruments Exchange (including the Securities Related to Share Certificates specified by a Cabinet Order as those of which the state of distribution can be regarded as being equivalent to said Securities) (such Securities shall be hereinafter collectively referred to as the "Share Certificates, etc." in this Chapter and Article 27-30-11(4)), and whose Holding Ratio of Share Certificates, etc. pertaining to said Share Certificates, etc. exceeds 5% (such holder shall be hereinafter referred to as a "Large Volume Holder" in this Chapter) shall, pursuant to the provisions of a Cabinet Office Ordinance, submit to the Prime Minister a report that contains the matters related to the Holding Ratio of Share Certificates, etc., matters related to the funds for the acquisition, purposes of holding and any other matters specified by a Cabinet Office Ordinance (such report shall be hereinafter referred to as "Reports of Possession of Large Volume"), within five days from the date on which such person has come to be a Large Volume Holder (Sundays and other holidays specified by a Cabinet Order shall not be included for the purpose of counting days; the same shall apply in Article 27-25(1) and Article 27-26); provided, however, that this shall not apply to the cases where there is no increase in the total number of the Share Certificates, etc. held set forth in paragraph (4) or to any other case specified by a Cabinet Office Ordinance.発音を聞く 例文帳に追加

第二十七条の二十三　株券、新株予約権付社債券その他の政令で定める有価証券（以下この項において「株券関連有価証券」という。）で金融商品取引所に上場されているもの（流通状況がこれに準ずるものとして政令で定める株券関連有価証券を含む。）の発行者である法人が発行者（内閣府令で定める有価証券については、内閣府令で定める者。第二十七条の三十第二項を除き、以下この章及び第二十七条の三十の十一第四項において同じ。）である対象有価証券（当該対象有価証券に係るオプション（当該オプションの行使により当該行使をした者が当該オプションに係る対象有価証券の売買において買主としての地位を取得するものに限る。）を表示する第二条第一項第十九号に掲げる有価証券その他の当該対象有価証券に係る権利を表示するものとして政令で定めるものを含む。以下この章及び第二十七条の三十の十一第四項において「株券等」という。）の保有者で当該株券等に係るその株券等保有割合が百分の五を超えるもの（以下この章において「大量保有者」という。）は、内閣府令で定めるところにより、株券等保有割合に関する事項、取得資金に関する事項、保有の目的その他の内閣府令で定める事項を記載した報告書（以下「大量保有報告書」という。）を大量保有者となつた日から五日（日曜日その他政令で定める休日の日数は、算入しない。第二十七条の二十五第一項及び第二十七条の二十六において同じ。）以内に、内閣総理大臣に提出しなければならない。ただし、第四項に規定する保有株券等の総数に増加がない場合その他の内閣府令で定める場合については、この限りでない。 - 日本法令外国語訳データベースシステム