shareholders' interestとは 意味・読み方・使い方

Section 26 Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.発音を聞く 例文帳に追加

第二十六節　連結法人の国外支配株主等に係る負債の利子等の課税の特例 - 日本法令外国語訳データベースシステム

(4) Any amendment under the preceding paragraph that poses the risk of causing any damage to the interest of shareholders shall be subject to the authorization of the shareholders meeting. In this case, the provision of Article 69, paragraph (2) shall apply mutatis mutandis.発音を聞く 例文帳に追加

４　前項の変更が株主に損害を及ぼすおそれがあるときは、株主総会の同意を得なければならない。この場合においては、第六十九条第二項の規定を準用する。 - 日本法令外国語訳データベースシステム

(iii) when a grossly improper resolution is made as a result of a person having a special interest in the resolution of the Shareholders Meeting, etc. exercising a voting right.発音を聞く 例文帳に追加

三　株主総会等の決議について特別の利害関係を有する者が議決権を行使したことによって、著しく不当な決議がされたとき。 - 日本法令外国語訳データベースシステム

(4) With respect to the application of the provisions of Article 66-5(1) of the Act where there are two or more foreign controlling shareholders, etc. related to the said domestic corporation, the average balance of liabilities regarding the liabilities owed to foreign controlling shareholders, etc. and fund providers, etc., equity interest held by foreign controlling shareholders, etc. and the amount of interest on liabilities, etc. to be paid to foreign controlling shareholders, etc. and fund providers, etc. shall be based on the sum of the average balance of liabilities regarding the liabilities owed to foreign controlling shareholders, etc. and fund providers, etc., equity interest held by foreign controlling shareholders, etc. and the amount of interest on liabilities, etc. to be paid to foreign controlling shareholders, etc. and fund providers, etc., respectively.発音を聞く 例文帳に追加

４　当該内国法人に係る国外支配株主等が二以上ある場合における法第六十六条の五第一項の規定の適用については、国外支配株主等及び資金供与者等に対する負債に係る平均負債残高、国外支配株主等の資本持分又は国外支配株主等及び資金供与者等に支払う負債の利子等の額は、それぞれ国外支配株主等及び資金供与者等に対する負債に係る平均負債残高、国外支配株主等の資本持分又は国外支配株主等及び資金供与者等に支払う負債の利子等の額を合計した金額によるものとする。 - 日本法令外国語訳データベースシステム

(4) With respect to the application of the provisions of Article 68-89(1) of the Act where there are two or more foreign controlling shareholders, etc. related to the said consolidated corporation, the average balance of liabilities regarding the liabilities owed to foreign controlling shareholders, etc. and fund providers, etc., equity interest held by foreign controlling shareholders, etc. and the amount of interest on liabilities, etc. to be paid to foreign controlling shareholders, etc. and fund providers, etc. shall be based on the sum of the average balance of liabilities regarding the liabilities owed to foreign controlling shareholders, etc. and fund providers, etc., equity interest held by foreign controlling shareholders, etc. and the amount of interest on liabilities, etc. to be paid to foreign controlling shareholders, etc. and fund providers, etc., respectively.発音を聞く 例文帳に追加

４　当該連結法人に係る国外支配株主等が二以上ある場合における法第六十八条の八十九第一項の規定の適用については、国外支配株主等及び資金供与者等に対する負債に係る平均負債残高、国外支配株主等の資本持分又は国外支配株主等及び資金供与者等に支払う負債の利子等の額は、それぞれ国外支配株主等及び資金供与者等に対する負債に係る平均負債残高、国外支配株主等の資本持分又は国外支配株主等及び資金供与者等に支払う負債の利子等の額を合計した金額によるものとする。 - 日本法令外国語訳データベースシステム

Article 314 In cases where a director, an accounting advisor, a company auditor or an executive officer is requested by the shareholders to provide explanations on certain matters at the shareholders meeting, they shall provide necessary explanations with respect to such matters; provided, however, that this shall not apply in cases where such matters are not relevant to the matters that are the purpose of the shareholders meeting, or in cases where such explanations are to the serious detriment of the common interest of the shareholders, or in other cases prescribed by the applicable Ordinance of the Ministry of Justice as the cases where there are justifiable grounds.発音を聞く 例文帳に追加

第三百十四条　取締役、会計参与、監査役及び執行役は、株主総会において、株主から特定の事項について説明を求められた場合には、当該事項について必要な説明をしなければならない。ただし、当該事項が株主総会の目的である事項に関しないものである場合、その説明をすることにより株主の共同の利益を著しく害する場合その他正当な理由がある場合として法務省令で定める場合は、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

Nevertheless, there have also been suggestions that such listing arrangements may not necessarily be desirable. There may be inherent potential for conflicts of interest between the parent company and the minority shareholders of its listed subsidiary, and there may be danger that the shareholders' rights of a listed subsidiary will not be fully protected due to the control exerted by the parent company.発音を聞く 例文帳に追加

しかしながら、親会社と上場子会社の少数株主の間には潜在的な利益相反関係の発生や、親会社による上場子会社の経営の支配等を通じて、上場子会社の株主保護が十分に図られないおそれがあり、必ずしも望ましい上場政策とは言えないとの指摘もある。 - 金融庁

Taking these issues into account, due consideration should be given as to if and how the public listing of these subsidiaries ought to be in the future. At the very least, adequate measures need to be implemented to protect the rights of minority shareholders by eliminating the undesirable effects of conflicts of interest and control by the parent company.発音を聞く 例文帳に追加

こうした問題を勘案すると、これらの上場については、今後、そのあり方が真剣に検討されるべきであると考えられるが、少なくとも利益相反関係や親会社による支配の弊害を解消し、少数株主の権利を保護するための十分な措置が講じられる必要がある。 - 金融庁