ownership typeとは 意味・読み方・使い方

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

To provide a treasure-type advertising system in a game which permits a player to realize a user participating affiliate advertisement model by setting an arbitrarily chosen advertisement in an item when the player's own character throws away the item and abandons the ownership of that and subsequently displaying an advertisement set in a play screen when a character who acquires the item appears in a network game.例文帳に追加

ネットワークゲームで自らのキャラクタがアイテムを投棄してその所有権を放棄する場合に、プレイヤはそのアイテムに任意に選択した広告をセットし、次にこのアイテムを取得するキャラクタが現れた場合、そのプレイ画面中にセットした広告を表示することにより、ユーザ参加形のアフィリエイト広告モデルを実現することを可能とする宝物式ゲーム内広告システムを提供する。 - 特許庁

(2) For the purpose of application of the Act on Adjudication of Domestic Relations (Act No. 152 of 1947), a disposition on the change of the administrator of property and division of property in co-ownership under the provisions of Article 758(2) and (3) of the Civil Code, as applied mutatis mutandis pursuant to the preceding paragraph, shall be deemed to be included in the matters listed in Article 9(1), Type II, of the Act on Adjudication of Domestic Relations, and an adjudication of the loss of the right of administration under the provision of Article 835 of the Civil Code, as applied mutatis mutandis pursuant to the preceding paragraph, shall be deemed to be included in the matters listed in Article 9(1), Type I, of the Act on Adjudication of Domestic Relations.発音を聞く 例文帳に追加

２　家事審判法（昭和二十二年法律第百五十二号）の適用に関しては、前項において準用する民法第七百五十八条第二項及び第三項の規定による財産の管理者の変更及び共有財産の分割に関する処分は家事審判法第九条第一項乙類に掲げる事項とみなし、前項において準用する民法第八百三十五条の規定による管理権の喪失の宣告は家事審判法第九条第一項甲類に掲げる事項とみなす。 - 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

In the mid Heian period, kaihatsu ryoshu (local nobles who actually developed the land) began to donate their land to temples or high-ranking aristocrats in order to make their land fuyusoden (donated-type of shoen [manor]); however, they were required to submit kugen (official documents authorized by kokushi [provincial governor] or Gunji [local magistrate] for transfer of the ownership of private property) consisting of daijokanpu (official document issued by Daijokan, Grand Council of State) and minbushofu (official document issued by the minister of minbusho) based on the chokkyo (the imperial sanction) to have their land designated as fuyusoden -- Shoen which consisted of fuyusoden with the complete set of documents submitted was called Kanshofu sho (a shoen enjoying immunity from taxation by virtue of having official documents from both the Council of State and the Ministry of Popular Affairs), and shoen which was virtually treated as fuyusoden merely with approval of kokushi was called kokumen shoen (provincially exempted shoen).発音を聞く 例文帳に追加

平安時代中期になると、開発領主が自らの土地をこの不輸租田にするために寺社や上級貴族に寄進するようになる（寄進地系荘園）が、不輸租田の指定には勅許とそれに基づく太政官符及び民部省符からなる公験が必要とされており、それらが揃った不輸租田によって構成された荘園を官省符荘、単に国司が承認したために事実上の不輸租田の対象となっていたものを国免荘田と呼ばれた。 - Wikipedia日英京都関連文書対訳コーパス