「"しがつ"」に関連した英語例文の一覧と使い方(56ページ目) - Weblio英語例文検索

第十二条　新保険業法第二百七十条の六の八第二項の規定は、平成十八年四月一日以後に新保険業法第二百六十条第二項に規定する破綻保険会社に該当する者に係る新保険業法第二百七十条の六の八第一項に規定する保険金請求権等の買取りについて適用し、同日前に旧保険業法第二百六十条第二項に規定する破綻保険会社に該当した者に係る旧保険業法第二百七十条の六の八第一項に規定する保険金請求権等の買取りについては、なお従前の例による。例文帳に追加

Article 12 The provision of Article 270-6-8, paragraph (2) of the New Insurance Business Act shall be applied to the purchase of Insurance Claims, etc. prescribed in Article 270-6-8, paragraph (1) of the New Insurance Business Act pertaining to the person who falls under the category of the Bankrupt Insurance Company prescribed in Article 260, paragraph (2) of the New Insurance Business Act after 1 April 2006; with regard to the purchase of Insurance Claims prescribed in Article 270-6-8, paragraph (1) of the Former Insurance Business Act pertaining to the person who falls under the category of the Bankrupt Insurance Company prescribed in Article 260, paragraph (2) of the Former Insurance Business Act before 1 April 2006, the provisions then in force shall be remain applicable.  - 日本法令外国語訳データベースシステム

第百三十二条の二　訴えを提起しようとする者が訴えの被告となるべき者に対し訴えの提起を予告する通知を書面でした場合（以下この章において当該通知を「予告通知」という。）には、その予告通知をした者（以下この章において「予告通知者」という。）は、その予告通知を受けた者に対し、その予告通知をした日から四月以内に限り、訴えの提起前に、訴えを提起した場合の主張又は立証を準備するために必要であることが明らかな事項について、相当の期間を定めて、書面で回答するよう、書面で照会をすることができる。ただし、その照会が次の各号のいずれかに該当するときは、この限りでない。例文帳に追加

Article 132-2 (1) Where a person who intends to file an action has given by means of a document, to the person who is to be the defendant in the action, an advance notice of filing of an action (hereinafter referred to as an "advance notice" in this Chapter), the person who has given the advance notice (hereinafter referred to as the "advance noticer" in this Chapter), within four months after the day on which the advance notice has been given, may specify a reasonable period and make an inquiry by means of a document to the person who has received the advance notice in order to request him/her to make a response by means of a document, before the filing of the action, with regard to the matters that would be obviously necessary for preparing allegations or proof should the action actually be filed; provided, however, that this shall not apply if the inquiry falls under any of the following items:  - 日本法令外国語訳データベースシステム

第百三十二条の三　予告通知を受けた者（以下この章において「被予告通知者」という。）は、予告通知者に対し、その予告通知の書面に記載された前条第三項の請求の要旨及び紛争の要点に対する答弁の要旨を記載した書面でその予告通知に対する返答をしたときは、予告通知者に対し、その予告通知がされた日から四月以内に限り、訴えの提起前に、訴えを提起された場合の主張又は立証を準備するために必要であることが明らかな事項について、相当の期間を定めて、書面で回答するよう、書面で照会をすることができる。この場合においては、同条第一項ただし書及び同条第二項の規定を準用する。例文帳に追加

Article 132-3 (1) When a person who has received the advance notice (hereinafter referred to as a "recipient of advance notice" in this Chapter) has made a response to the advance notice by providing the advance noticer with a document stating the gist of his/her answers regarding the gist of the claim and the points of the dispute set forth in paragraph (3) of the preceding Article that are stated in the document of the advance notice, the recipient of advance notice, within four months after the day on which the advance notice has been given, may specify a reasonable period and make an inquiry by means of a document to the advance noticer in order to request him/her to make a response by means of a document, before the filing of the action, with regard to the matters that would be obviously necessary for preparing allegations or proof should the action actually be filed. In this case, the provisions of the proviso to paragraph (1) of said Article and paragraph (2) of said Article shall apply mutatis mutandis.  - 日本法令外国語訳データベースシステム

第百三十四条　年金保険者は、毎年厚生労働省令で定める期日までに、当該年の四月一日現在において当該年金保険者から老齢等年金給付の支払を受けている者であって六十五歳以上のもの（次に掲げるものを除く。）の氏名、住所その他厚生労働省令で定める事項を、その者が同日現在において住所を有する市町村（第十三条第一項又は第二項の規定によりその者が他の市町村が行う介護保険の第一号被保険者であるときは、当該他の市町村とする。次項（第三号を除く。）から第六項までにおいて同じ。）に通知しなければならない。例文帳に追加

Article 134 (1) A Pension Insurer, by the due date as determined by an Ordinance of the Ministry of Health, Labour, and Welfare every year, shall provide notice of the name, domicile and other matters, as determined by an Ordinance of the Ministry of Health, Labour, and Welfare, of a person that has received an Old Age, etc., Pension Benefit from said Pension Insurer as of April 1 of said year and is the age of 65 years or older (except for those persons listed in the following) to the Municipality where said person is domiciled as of the same date (in a case when said person is a Primary Insured Person of Long-Term Care Insurance provided by another Municipality pursuant to the provisions of Article 13, paragraph (1) or paragraph (2), notification of said fact shall be provided to said other Municipality; the same shall apply from the following item to item (vi) (except for item (iii)):  - 日本法令外国語訳データベースシステム

６　年金保険者は、毎年厚生労働省令で定める期日までに、当該年の前年の十二月二日から当該年の二月一日までの間に第二項各号のいずれかに該当するに至った者（当該年の四月一日から五月三十一日までの間に支払を受けるべき当該老齢等年金給付の額の総額を基礎として厚生労働省令で定めるところにより算定した年金額の見込額が、当該年の二月一日の現況において政令で定める額未満である者及び第一項第二号に該当する者を除く。）の氏名、住所その他厚生労働省令で定める事項を、その者が当該年の二月一日現在において住所を有する市町村に通知しなければならない。例文帳に追加

(6) A Pension Insurer, by the date specified by an Ordinance of the Ministry of Health, Labour, and Welfare shall provide notice of every year of the name, domicile, and other matters as determined by an Ordinance of the Ministry of Health, Labour, and Welfare of a person (except for a person whose prospective amount of pension benefit that is calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare based on the total amount of said Old Age, etc., Pension Benefit to be received during the period from April 1 to May 31 of said year is less than the amount determined by a Cabinet Order as of February 1 of said year, and a person that corresponds to paragraph (1), item (ii)) who corresponds to any items of paragraph (2) during the period from December 2 of the previous year of said year to February 1 of said year to the Municipality where said person is domiciled as of February 1 of said year.  - 日本法令外国語訳データベースシステム

２　前項の支払回数割保険料額は、厚生労働省令で定めるところにより、当該特別徴収対象被保険者につき、特別徴収の方法によって徴収する保険料額（以下「特別徴収対象保険料額」という。）から、前条第三項並びに第百四十条第一項及び第二項の規定により当該年の四月一日から九月三十日までの間に徴収される保険料額の合計額を控除して得た額を、当該年の十月一日から翌年三月三十一日までの間における当該特別徴収対象年金給付の支払の回数で除して得た額とする。例文帳に追加

(2) The amount of an insurance premium divided by the number of payments as set forth in the preceding paragraph, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare, shall be the amount obtained by dividing the amount that is obtained by deducting from the total insurance premium amount to be collected during the period from April 1 to September 30 of said year pursuant to the provisions of paragraph (3) of the preceding Article, and Article 140, paragraph (1) and paragraph (2) the insurance premium amount to be collected by the method of special collection from said Insured Person Subject to Special Collection (hereinafter referred to as "Insurance Premium Amount Subject to Special Collection"), by the number of payments of said Insurance Premium Amount Subject to Special Collection during the period from October 1 of said year to March 31 of the year following said year.  - 日本法令外国語訳データベースシステム

第六条　部員級以上の自衛隊員は、事業者等から、金銭、物品その他の財産上の利益の供与若しくは供応接待（以下「贈与等」という。）を受けたとき又は事業者等と自衛隊員の職務との関係に基づいて提供する人的役務に対する報酬として自衛隊員倫理規程で定める報酬の支払を受けたとき（当該贈与等を受けた時又は当該報酬の支払を受けた時において部員級以上の自衛隊員であった場合に限り、かつ、当該贈与等により受けた利益又は当該支払を受けた報酬の価額が一件につき五千円を超える場合に限る。）は、一月から三月まで、四月から六月まで、七月から九月まで及び十月から十二月までの各区分による期間（以下「四半期」という。）ごとに、次に掲げる事項を記載した贈与等報告書を、当該四半期の翌四半期の初日から十四日以内に、防衛大臣に提出しなければならない。例文帳に追加

Article 6 (1) When self-defense forces personnel at the rank of staff or higher receive a give of money, article, or other property benefits, or an entertainment or a treat (hereinafter referred to as "gifts, etc.") from business operators, etc., or when they receive the payment of a reward provided for in the Self-Defense Forces Personnel Ethics Code as the reward for a personal service offered, based on a relationship between the business operators, etc. and the duties of self-defense forces personnel (limited to cases where they were self-defense forces personnel at the rank of staff or higher when they received the gifts, etc. or the payment of the reward, and limited to cases where a profit received through the gifts, etc. or a value of the reward received in payment exceeds 5,000 yen per case), the self-defense forces personnel shall submit a report of gifts, etc., describing the following items to the Defense Minister within 14 days from the first day of the quarter following the current quarter, with quarters being divided as January through March, April through June, July through September and October through December (hereinafter referred to as "quarter").  - 日本法令外国語訳データベースシステム

二　国立大学法人法附則第九条第一項又は独立行政法人国立高等専門学校機構法附則第八条第一項の規定により国立大学法人等が承継した特許を受ける権利（平成十九年三月三十一日までにされた特許出願（同年四月一日以後にする特許出願であって、特許法第四十四条第二項（同法第四十六条第五項において準用する場合を含む。）の規定により同年三月三十一日までにしたものとみなされるものを除く。以下この項において同じ。）に係るものに限る。）又は当該国立大学法人等が当該特許を受ける権利に基づいて取得した特許権例文帳に追加

(ii) Rights to obtain a patent which a Incorporated National University, etc. has succeeded pursuant to the provisions of paragraph 1 of Article 9 of Supplementary Provisions of the Incorporated National University Act, or pursuant to the provisions of paragraph 1 of Article 8 of Supplementary Provisions, the Institute of National Colleges of Technology Incorporated Administrative Agency Act, (limited to those patent applications filed by March 31, 2007 (excluding those filed on or after April 1 of the same year, but deemed to have been filed by March 31 of the same year pursuant to the provisions of paragraph 2 of Article 44 of the Patent Act (including cases applies mutatis mutandis to the same Act Article 46 paragraph 5); hereinafter the same shall apply in this Article )) or patent rights obtained based on such right of said National University Corporation, etc. that enables to obtain said patent  - 日本法令外国語訳データベースシステム

一　附則第二百六十六条、第二百六十八条、第二百七十三条、第二百七十六条、第二百七十九条、第二百八十四条、第二百八十六条、第二百八十八条、第二百八十九条、第二百九十一条、第二百九十二条、第二百九十五条、第二百九十八条、第二百九十九条、第三百二条、第三百十七条、第三百二十二条、第三百二十四条、第三百二十八条、第三百四十三条、第三百四十五条、第三百四十七条、第三百四十九条、第三百五十二条、第三百五十三条、第三百五十九条、第三百六十条、第三百六十二条、第三百六十五条、第三百六十八条、第三百六十九条、第三百八十条、第三百八十三条及び第三百八十六条の規定　平成二十年四月一日例文帳に追加

(i) The provisions of Article 266, Article 268, Article 273, Article 276, Article 279, Article 284, Article 286, Article 288, Article 289, Article 291, Article 292, Article 295, Article 298, Article 299, Article 302, Article 317, Article 322, Article 324, Article 328, Article 343, Article 345, Article 347, Article 349, Article 352, Article 353, Article 359, Article 360, Article 362, Article 365, Article 368, Article 369, Article 380, Article 383, and Article 386 of the Supplementary Provisions: April 1, 2008.  - 日本法令外国語訳データベースシステム

一　法第九条の許可、法第七十六条第一項の認可、法第七十八条の許可、法第九十六条第一項の認可、法第百三十二条第一項の認可、法第百四十五条第一項の認可、法第百五十五条第一項の認可（上場商品又は上場商品指数の変更（廃止又は範囲の縮小を除く。）に係るものに限る。）、法第百六十七条の許可、法第百七十三条第一項の承認、法第三百三十二条第一項の許可、法第三百三十五条第一項の許可（法第三百四十五条において準用する場合を含む。）、法第三百四十二条第一項の許可　四月例文帳に追加

(i) permission prescribed in Article 9 of the Act; approval prescribed in Article 76, paragraph (1) of the Act; license prescribed in Article 78 of the Act; approval prescribed in Article 96, paragraph (1) of the Act; approval prescribed in Article 132, paragraph (1) of the Act; approval prescribed in Article 145, paragraph (1) of the Act; approval prescribed in Article 155, paragraph (1) of the Act (limited to approval pertaining to changes [excluding the abolishment or narrowing of the scope] of the Listed Commodity or Listed Commodity Index); license prescribed in Article 167 of the Act; recognition prescribed in Article 173, paragraph (1) of the Act; permission prescribed in Article 332, paragraph (1) of the Act; permission prescribed in Article 335, paragraph (1) of the Act (including cases applied mutatis mutandis of Article 345 of the Act); and permission prescribed pursuant to Article 342, paragraph (1) of the Act: four months;  - 日本法令外国語訳データベースシステム

第十八条　前条の規定にかかわらず、生産物（生産され又は加工された物をいう。以下この条において同じ。）で引渡しがされたものの瑕疵により他人の生命、身体又は財産を侵害する不法行為によって生ずる生産業者（生産物を業として生産し、加工し、輸入し、輸出し、流通させ、又は販売した者をいう。以下この条において同じ。）又は生産物にその生産業者と認めることができる表示をした者（以下この条において「生産業者等」と総称する。）に対する債権の成立及び効力は、被害者が生産物の引渡しを受けた地の法による。ただし、その地における生産物の引渡しが通常予見することのできないものであったときは、生産業者等の主たる事業所の所在地の法（生産業者等が事業所を有しない場合にあっては、その常居所地法）による。例文帳に追加

Article 18 Notwithstanding the preceding Article, where a claim arises from a tort involving injury to life, body or property of others, caused by a defect in a product (meaning a thing produced or processed; hereinafter the same shall apply in this Article) that is delivered, against a producer (meaning a person who has produced, processed, imported, exported, distributed or sold a product in the course of trade; hereinafter the same shall apply in this Article) or a person who has provided a representation on the product in a manner which allows the others to recognize such person as its producer (hereinafter collectively referred to as a "Producer, etc." in this Article), the formation and effect of such claim shall be governed by the law of the place where the victim received the delivery of the product; provided, however, that if the delivery of the product at said place was ordinarily unforeseeable, the law of the principal place of business of the Producer, etc. (in cases where the Producer, etc. has no place of business, the law of his/her habitual residence) shall govern.  - 日本法令外国語訳データベースシステム

４　第一項に規定する判決に対して外国等がする上訴又は異議の申立ては、民事訴訟法第二百八十五条本文（同法第三百十三条（同法第三百十八条第五項において準用する場合を含む。）において準用する場合を含む。）又は第三百五十七条本文（同法第三百六十七条第二項において準用する場合を含む。）若しくは第三百七十八条第一項本文の規定にかかわらず、判決書等の送達があった日又は第二項において準用する前条第二項の規定により送達があったものとみなされる日から四月の不変期間内に提起しなければならない。例文帳に追加

(4) Notwithstanding the provisions of the main clause of Article 285 of the Code of Civil Procedure (including cases where applied mutatis mutandis pursuant to Article 313 of the same Act (including cases where applied mutatis mutandis pursuant to Article 318 paragraph (5) of the same Act)) or of the main clause of Article 357 (including cases where applied mutatis mutandis pursuant to Article 367 paragraph (2) of the same Act) or the main clause of Article 378, paragraph (1), the filing of appeals or objections by a Foreign State, etc. to the judgment provided for in paragraph (1), must be done within an unextendable period of four months from the day the Judgment Document, etc. was served or the day service was deemed to have been effected pursuant to the provisions of paragraph (2) of the preceding Article as applied mutatis mutandis pursuant to paragraph (2).  - 日本法令外国語訳データベースシステム

二　算定事由発生日の属する年度の翌々年度の八月以後の分として支給する年金たる保険給付については、第八条の規定により給付基礎日額として算定した額に当該年金たる保険給付を支給すべき月の属する年度の前年度（当該月が四月から七月までの月に該当する場合にあつては、前々年度）の平均給与額（厚生労働省において作成する毎月勤労統計における毎月きまつて支給する給与の額を基礎として厚生労働省令で定めるところにより算定した労働者一人当たりの給与の平均額をいう。以下この号及び第十六条の六第二項において同じ。）を算定事由発生日の属する年度の平均給与額で除して得た率を基準として厚生労働大臣が定める率を乗じて得た額を年金給付基礎日額とする。例文帳に追加

(ii) With regard to insurance benefits in pension form to be paid in respect of the period from August of the fiscal year two years after the fiscal year containing the day of the occurrence of the grounds for calculation, the amount obtained by multiplying the amount calculated as the basic daily benefit amount pursuant to the provision of Article 8 by a rate specified by the Minister of Health, Labour and Welfare based on the rate obtained by dividing the average salary (meaning the average amount of salary per worker calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare based on the amount of salary paid regularly every month according to the Monthly Labor Survey prepared by the Ministry of Health, Labour and Welfare; hereinafter the same shall apply in this item and Article 16-6, paragraph (2)) for the fiscal year one year before the fiscal year containing the month for which insurance benefits in pension form are to be paid (where said month falls on the months from April to July, the fiscal year two years before), by the average salary for the fiscal year containing the day of the occurrence of the grounds of calculation, shall be the basic daily pension benefit amount.  - 日本法令外国語訳データベースシステム

４　遺族補償年金前払一時金が支給された場合における第十六条の六の規定の適用については、同条第一項第二号中「遺族補償年金の額」とあるのは、「遺族補償年金の額及び遺族補償年金前払一時金の額（当該遺族補償年金前払一時金を支給すべき事由が当該権利が消滅した日の属する年度（当該権利が消滅した日の属する月が四月から七月までの月に該当する場合にあつては、その前年度）の七月以前に生じたものである場合にあつては、厚生労働省令で定めるところにより次項の規定による遺族補償年金の額の算定の方法に準じ算定して得た額）」とする。例文帳に追加

(4) For the purpose of the application of the provision of Article 16-6 in cases where a compensation pension advance lump sum payment for surviving family is paid, the term "the amount of the compensation pension for surviving family" in paragraph (1), item (ii) of said Article shall be deemed to be replaced with "the amount of the compensation pension for surviving family and the amount of the compensation pension advance lump sum payment for surviving family (in cases where the grounds for payment of said compensation pension advance lump sum payment for surviving family arose in or before July of the fiscal year containing the day on which said right was extinguished (in cases where the month containing the day on which said right was extinguished falls in any of the months from April to July, the previous fiscal year), the amount obtained by making a calculation in accordance with the method of calculating the amount of the compensation pension for surviving family under the provision of the following paragraph as provided for by an Ordinance of the Ministry of Health, Labour and Welfare)".  - 日本法令外国語訳データベースシステム

３　法第三十六条第一項の規定による許可を受けて、又は同条第三項の規定による届出をして労働者を募集する者は、職業安定局長の定める様式に従い、毎年度、労働者募集報告を作成し、これを当該年度の翌年度の四月末日まで（当該年度の終了前に労働者の募集を終了する場合にあつては、当該終了の日の属する月の翌月末日まで）に法第三十六条第一項の規定による許可の申請又は同条第三項の規定による届出をした都道府県労働局長に提出しなければならない。例文帳に追加

(3) A person who recruits workers by obtaining the license provided by Article 36, paragraph 1 of the Act or by giving the notification provided by paragraph 3 of the same Article shall prepare the report on the recruitment of workers each fiscal year pursuant to the forms determined by the Director-General of the Employment Security Bureau and submit the same to the director of the Prefectural Labor Bureau with which the application for the license provided by Article 36, paragraph 1 of the Act or the notification provided by paragraph 3 of the same Article was filed at or prior to the end of April of the fiscal year following the applicable fiscal year (or, if the recruitment of workers finishes prior to the closing of the applicable fiscal year, prior to the end of the month following the month to which such finish date belongs).  - 日本法令外国語訳データベースシステム

第六条　内国法人は、平成十年四月一日から平成二十年三月三十一日までの間に発行された民間国外債（内国法人が国外において発行した債券で、その利子の支払が国外において行われるものをいう。第十一項において同じ。）のうち同項に規定する指定民間国外債以外のもの（以下この条において「一般民間国外債」という。）につき支払を受けるべき利子（第三条の三第二項又は第六項の規定の適用があるものを除く。）について所得税を納める義務があるものとし、その支払を受けるべき金額に対し百分の十五の税率を適用して所得税を課する。例文帳に追加

Article 6 (1) A domestic corporation shall be liable to pay income tax with respect to interest (excluding interest subject to the provisions of Article 3-3(2) or (6)) receivable on foreign-issued company bonds (meaning bonds issued outside Japan by a domestic corporation, interest on which is to be paid outside Japan; the same shall apply in paragraph (11)) other than designated foreign-issued company bonds prescribed in paragraph (11) (hereinafter referred to in this Article as "general foreign-issued company bonds"), which have been issued during the period from April 1, 1998, to March 31, 2008, and income tax shall be imposed by applying a tax rate of 15 percent to the amount of interest receivable.  - 日本法令外国語訳データベースシステム

１３　前各項の規定は、平成十年四月一日から平成二十年三月三十一日までの間に発行された外貨債（外貨公債の発行に関する法律（昭和三十八年法律第六十三号）第二条第一項及び第四条に規定する外貨債のうち、国外において発行されたものでその利子の支払が国外において行われるものに限る。）の利子について準用する。この場合において、第三項中「第六条第一項（民間国外債等の利子の課税の特例）」とあるのは、「第六条第十三項（外貨債の利子の課税の特例）において準用する同条第一項」と読み替えるものとする。例文帳に追加

(13) The provisions of the preceding paragraphs shall apply mutatis mutandis to bonds in foreign currency (limited to bonds in foreign currency prescribed in Article 2(1) and Article 4 of the Act on the Issue of Government Bonds in Foreign Currency (Act No. 63 of 1963), which are issued outside Japan and interest on which is paid outside Japan) issued during the period from April 1, 1998, to March 31, 2008. In this case, the phrase "Article 6(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Interest on Foreign-issued company bonds, etc.)" in paragraph (3) shall be deemed to be replaced with "Article 6(1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 6(13) (Special Provisions for Taxation on Bonds in Foreign Currency)."  - 日本法令外国語訳データベースシステム

３　昭和六十三年四月一日以後に発行された割引債の発行者（これに準ずる者として政令で定めるものを含む。第五項及び第六項において同じ。）は、政令で定めるところにより、当該割引債の発行の際これを取得する者からその割引債の券面金額から発行価額を控除した金額に百分の十八（特定割引債につき支払を受けるべき償還差益については、百分の十六）の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。例文帳に追加

(3) The issuer (including a person specified by a Cabinet Order as being equivalent thereto; the same shall apply in paragraph (5) and paragraph (6)) of discount bonds issued on or after April 1, 1988, shall collect, upon issue of the said discount bonds, from the person who is to acquire the bonds, income tax equivalent to the amount calculated by deducting the issue price from the face value of the said discount bonds and then multiplying the result by a tax rate of 18 percent (or 16 percent in the case of profit receivable from redemption of specified discount bonds), and pay it to the State no later than the tenth day of the month following the month that includes the date of collection, pursuant to the provision of a Cabinet Order.  - 日本法令外国語訳データベースシステム

６　昭和六十三年四月一日以後に発行された割引債につき、その発行者が所得税法第十一条第一項若しくは第二項に規定する法人又は同条第三項に規定する公益信託若しくは加入者保護信託の受託者に対し、償還差益の支払（公益信託又は加入者保護信託の受託者にあつては、当該信託財産について受ける支払に限る。）をする場合には、当該発行者は、政令で定めるところにより、その支払を受ける者に対し、第三項の規定により徴収された所得税で第四項の所得税とみなされたものの額（前項の規定により還付を受ける額を除く。）に相当する金額の全部又は一部を還付する。例文帳に追加

(6) Where the issuer of discount bonds issued on or after April 1, 1988, makes payment of profit from redemption of the said discount bonds to a corporation prescribed in Article 11(1) or (2) of the Income Tax Act or a trustee of a charitable trust or participant protection trust prescribed in paragraph (3) of the said Article (in the case of payment to a trustee of a charitable trust or participant protection trust: such payment of profit from redemption shall be limited to payment related to the relevant trust property), the said issuer shall refund, pursuant to the provision of a Cabinet Order, to the person who is to receive payment, the whole or part of the amount equivalent to the amount of income tax collected pursuant to the provision of paragraph (3) and deemed to be income tax set forth in paragraph (4) (excluding the amount for which a refund shall be made pursuant to the provision of the preceding paragraph).  - 日本法令外国語訳データベースシステム

第四十一条の十三　非居住者が平成十年四月一日から平成二十年三月三十一日までの間に発行された第六条第一項に規定する民間国外債につき支払を受ける発行差金（その民間国外債の償還により受ける金額がその民間国外債の発行価額を超える場合におけるその差益をいう。）については、所得税を課さない。ただし、当該発行差金のうち、国内に恒久的施設を有する非居住者が支払を受けるものでその者の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。例文帳に追加

Article 41-13 Income tax shall not be imposed with respect to any discount on foreign-issued company bonds (meaning a margin generated where the amount to be received due to redemption of foreign-issued company bonds exceeds the issue price of the foreign-issued company bonds) to be received by a nonresident with regard to foreign-issued company bonds prescribed in Article 6(1) issued during the period from April 1, 1998, to March 31, 2008; provided, however, that this shall not apply to such discount on foreign-issued company bonds to be received by a nonresident who has permanent establishments in Japan, which is attributed to a business conducted by the said nonresident in Japan or which is otherwise specified by a Cabinet Order  - 日本法令外国語訳データベースシステム

第四十二条の二　外国金融機関等が、平成十四年四月一日から平成二十年三月三十一日までの間において開始した所得税法第百六十一条第六号に掲げる国内源泉所得の基因となる次に掲げる債券の買戻又は売戻条件付売買取引として政令で定めるもの（政令で定める要件を満たすものに限る。第十項において「債券現先取引」という。）につき、特定金融機関等から同号に掲げる利子の支払を受ける場合には、その支払を受ける利子（政令で定めるものを除く。以下この条において「特定利子」という。）については、所得税を課さない。例文帳に追加

Article 42-2 (1) Where a foreign financial institution, etc. receives payment of interest listed in Article 161(vi) of the Income Tax Act from a specified financial institution, etc., with respect to a bond transaction with a repurchase or resale agreement specified by a Cabinet Order regarding any of the following bonds, which has been commenced during the period from April 1, 2002, to March 31, 2008, and from which the domestic source income listed in Article 161(vi) of the said Act arises (limited to such transaction that satisfies the requirements specified by a Cabinet Order; referred to in paragraph (10) as a "bond transaction with a repurchase/resale agreement"), income tax shall not be imposed on the interest to be received (excluding the interest specified by a Cabinet Order; hereinafter referred to in this Article as "specified interest"):  - 日本法令外国語訳データベースシステム

第六十七条の十一　法人税法第百四十一条第一号に掲げる外国法人で外国為替及び外国貿易法第二十一条第三項に規定する非居住者であることにつき財務省令で定めるところにより証明がされたものが、平成十年四月一日から平成二十年三月三十一日までの間に、同項に規定する金融機関に預入し、又は貸し付けた預金又は貸付金で同項に規定する特別国際金融取引勘定（次項において「特別国際金融取引勘定」という。）において経理されたものにつき、支払を受ける利子については、法人税を課さない。ただし、当該利子のうち、当該外国法人の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。例文帳に追加

Article 67-11 (1) Where, during the period from April 1, 1998, to March 31, 2008, a foreign corporation listed in Article 141(i) of the Corporation Tax Act, which has been certified, pursuant to the provision of an Ordinance of the Ministry of Finance, as falling under the category of nonresident prescribed in paragraph (3) of Article 21 of the Foreign Exchange and Foreign Trade Act, has made deposits or provided loans to a financial institution prescribed in the said paragraph, and settled such deposits or loans in a special international financial transactions account prescribed in the said paragraph (referred to in the next paragraph as a "special international financial transactions account"), corporation tax shall not be imposed with respect to any interest on the deposits or loans to be received by the said foreign corporation; provided, however, that this shall not apply to any interest which is attributed to a business conducted by the said foreign corporation in Japan or which is otherwise specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

２　外国法人が平成十年四月一日から平成二十年三月三十一日までの間に発行された第六条第一項に規定する民間国外債につき支払を受ける利子又は発行差金（その民間国外債の償還により受ける金額がその民間国外債の発行価額を超える場合におけるその差益をいう。）については、法人税を課さない。ただし、当該利子又は当該発行差金のうち、第二条第一項第四号に規定する国内に恒久的施設を有する外国法人（以下この条及び次条において「国内に恒久的施設を有する外国法人」という。）が支払を受けるもので当該国内に恒久的施設を有する外国法人の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。例文帳に追加

(2) Corporation tax shall not be imposed with respect to any interest on foreign-issued company bonds or any discount on foreign-issued company bonds (meaning a margin generated where the amount to be received due to the redemption of foreign-issued company bonds exceeds the issue price of the foreign-issued company bonds) to be received by a foreign corporation with regard to foreign-issued company bonds prescribed in Article 6(1) issued during the period from April 1, 1998, to March 31, 2008; provided, however, that this shall not apply to such interest or discount on foreign-issued company bonds to be received by a foreign corporation having permanent establishments in Japan prescribed in Article 2(1)(iv) (hereinafter referred to in this Article and the next Article as a "foreign corporation having permanent establishments in Japan"), which is attributed to a business conducted in Japan by the said foreign corporation having permanent establishments in Japan or which is otherwise specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

５　法人税法第百四十一条第一号に掲げる外国法人で第四十二条の二第一項に規定する外国金融機関等に該当するものが、平成十四年四月一日から平成二十年三月三十一日までの間において開始した同項に規定する債券現先取引につき、同項に規定する特定金融機関等から支払を受ける同項に規定する特定利子（同項の規定により所得税が課されないものに限る。）については、法人税を課さない。ただし、当該特定利子のうち、当該外国法人の同号に規定する事業を行う一定の場所を通じて国内において行う事業に帰せられるものについては、この限りでない。例文帳に追加

(5) Corporation tax shall not be imposed with respect to specified interest prescribed in Article 42-2(1) (limited to interest on which income tax shall not be imposed pursuant to the provision of Article 42-2(1)) which is received by a foreign corporation listed in Article 141(i) of the Corporation Tax Act that falls under the category of financial institution, etc. prescribed in Article 42-2(1), from a specified financial institution, etc. prescribed in Article 42-2(1) in a bond transaction with a repurchase/resale agreement commenced during the period from April 1, 2002, to March 31, 2008; provided, however, that this shall not apply to such specified interest which is attributed to a business conducted by the said foreign corporation in Japan at any place prescribed in Article 141(i) of the said Act or which is otherwise specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

２　前項の規定による優先権の主張をした者は、最初に出願をし、若しくはパリ条約第四条Ｃ（４）の規定により最初の出願とみなされた出願をし、若しくは同条Ａ（２）の規定により最初に出願をしたものと認められたパリ条約の同盟国の認証がある出願の年月日を記載した書面、その出願の際の書類で明細書、特許請求の範囲若しくは実用新案登録請求の範囲及び図面に相当するものの謄本又はこれらと同様な内容を有する公報若しくは証明書であつてその同盟国の政府が発行したものを次の各号に掲げる日のうち最先の日から一年四月以内に特許庁長官に提出しなければならない。例文帳に追加

(2) A person who has made a declaration of priority under the preceding paragraph shall submit to the Commissioner of the Patent Office a certificate showing the date of filing from the country of the Union of the Paris Convention in which the application was first made, or deemed to have been first made under Article 4.C(4) of the Paris Convention, or recognized to have been first made under A(2) of the said Article, as well as certified copies of those equivalent to the description, scope of claims for patent or utility model registration and drawings submitted at the time of the filing of the application, or any bulletin or certificate equivalent thereto issued by the government of the said country, within one year and four months from the earliest of the following dates:  - 日本法令外国語訳データベースシステム

第十三条　特許法第四十三条第一項から第四項まで並びに第四十三条の二第二項及び第三項の規定は、商標登録出願に準用する。この場合において、同法第四十三条第二項中「次の各号に掲げる日のうち最先の日から一年四月」とあるのは「商標登録出願の日から三月」と、同法第四十三条の二第二項中「又は世界貿易機関の加盟国」とあるのは「、世界貿易機関の加盟国又は商標法条約の締約国」と、同項中「若しくは世界貿易機関の加盟国の国民」とあるのは「、世界貿易機関の加盟国の国民若しくは商標法条約の締約国の国民」と、同条第三項中「前二項」とあるのは「前項」と読み替えるものとする。例文帳に追加

Article 13 (1) The provisions of Paragraphs (1) to (4) of Article 43, 43-2(2) and (3) of the Patent Act shall apply mutatis mutandis to an application for trademark registration. In this case, the term "one year and four months from the earliest of the following dates" in Article 43(2) of the Patent Act shall be deemed to be replaced with "three months from the filing date of an application for trademark registration"; "or members of the World Trade Organization" in Article 43-2(2) of the said Act shall be deemed to be replaced with "members of the World Trade Organization or Contracting Parties to the Trademark Law Treaty"; "or nationals of members of the World Trade Organization" in the same paragraph shall be deemed to be replaced with "nationals of members of the World Trade Organization or nationals of Contracting Parties to the Trademark Law Treaty"; and "preceding two paragraphs" in paragraph (3) of the said Article shall be deemed to be replaced with "preceding paragraph."  - 日本法令外国語訳データベースシステム

第一条　この法律は、昭和五十二年十月一日から施行する。ただし、第一条中雇用保険法第六十六条第三項第三号の改正規定（「千分の三」を「千分の三・五」に改める部分に限る。）、第二条中労働保険の保険料の徴収等に関する法律第十二条第四項の改正規定及び同条第五項の改正規定（「千分の十一から千分の十五まで」を「千分の十一・五から千分の十五・五まで」に改める部分及び「千分の十三から千分の十七まで」を「千分の十三・五から千分の十七・五まで」に改める部分に限る。）、次条第一項の規定並びに附則第五条中建設労働者の雇用の改善等に関する法律（昭和五十一年法律第三十三号）附則第四条から第六条までの改正規定は、昭和五十三年四月一日から施行する。例文帳に追加

Article 1 This Act shall come into force as from October 1, 1977; provided, however, that the revised provision of Article 66, paragraph (3), item (iii) in Article 1 (limited to the portion replacing the term "three one-thousandth (3/1000)" with "three point five one-thousandth (3.5/1000)), the revised provision of Article 12, paragraph (4) of the Act on Collection, etc. of Insurance Premiums of Labor Insurance and the revised provision of the same Article, paragraph (5) in Article 2 (limited to the portion replacing the term "eleven one-thousandth (11/1000) to fifteen one-thousandth (15/1000) inclusive" with "eleven point five one-thousandth (11.5/1000) to fifteen point five one-thousandth (15.5/1000) inclusive" and the portion replacing the term "thirteen one-thousandth (13/1000) to seventeen one-thousandth (17/1000) inclusive" with "thirteen point five one-thousandth (13.5/1000) to seventeen point five one-thousandth (17.5/1000) inclusive"), the provision of the following Article, paragraph (1), and the revised provisions of Articles 4 to 6 inclusive of the Supplementary Provisions of the Act on Improvement, etc. of Employment of Construction Workers (Act No. 33 of 1976) in Article 5 of the Supplementary Provisions shall come into force as from April 1, 1978.  - 日本法令外国語訳データベースシステム

二　第一条中労働者災害補償保険法第七条第三項ただし書及び第十四条の改正規定、同条の次に一条を加える改正規定並びに同法第二十二条の二第二項及び第二十五条第一項の改正規定、第二条中労働保険の保険料の徴収等に関する法律第四条の次に一条を加える改正規定、同法第十二条第三項の改正規定（「（第二十条第一項」を「（第二十条第一項第一号」に、「「調整率」」を「「第一種調整率」」に改める部分に限る。）及び同法第二十条第一項の改正規定並びに次条、附則第五条から第八条まで及び第十条の規定　昭和六十二年四月一日例文帳に追加

(ii) The proviso to Article 7, paragraph (3) and the revised provision of Article 14 of the Industrial Accident Compensation Insurance Act, the revised provision adding an Article following the same Article, and the revised provisions of Article 22-2, paragraph (2) and Article 25, paragraph (1) of the same Act in Article 1; the revised provision adding an Article following Article 4 of the Act on Collection, etc. of Insurance Premiums of Labor Insurance, the revised provision of Article 12, paragraph (3) (limited to the portions replacing the term "(in Article 20, paragraph (1)" with "(in Article 20, paragraph (1), item (i)" and the term " "the adjustment rate" " with " "the Class I adjustment rate" ") and the revised provision of Article 20, paragraph (1) of the same Act in Article 2; and the provisions of the following Article, Articles 5 to 8 inclusive and 10 of the Supplementary Provisions: April 1, 1987  - 日本法令外国語訳データベースシステム

第四条　平成九年四月一日前に保険関係が成立した事業（労働者災害補償保険法第二十八条第一項又は第三十条第一項の承認があった事業を含む。）に係る第二条の規定による改正前の労働保険の保険料の徴収等に関する法律（次項において「旧徴収法」という。）第十五条第一項の規定により納付すべき労働保険料であって、同日の前日までに同項の規定による納付の期限が到来していないものの納付の期限については、新徴収法第十五条第一項の規定を適用する。例文帳に追加

Article 4 (1) The provision of Article 15, paragraph (1) of the New Collection Act shall apply to the payment due date of the labor insurance premiums pertaining to the businesses in respect of which the insurance relation has been established prior to April 1, 1997 (including the businesses which have obtained the approval set forth in Article 28, paragraph (1) or Article 30, paragraph (1) of the Industrial Accident Compensation Insurance Act) payable pursuant to the provision of Article 15, paragraph (1) of the Act on Collection, etc. of Insurance Premiums of Labor Insurance prior to revision by the provision of Article 2 (hereinafter referred to as the "Old Collection Act" in the following paragraph) the payment due date of which pursuant to the same paragraph has not come as of the day preceding the same date.  - 日本法令外国語訳データベースシステム

２　平成九年四月一日前に保険関係が消滅した事業（労働者災害補償保険法第二十八条第一項又は第三十条第一項の承認が取り消された事業を含む。）に係る旧徴収法第十九条第一項又は第二項の規定により提出すべき申告書であって、同日の前日までに同条第一項又は第二項の規定による提出の期限が到来していないものの提出の期限及び同条第三項の規定により納付すべき労働保険料であって、同月一日の前日までに同項の規定による納付の期限が到来していないものの納付の期限については、新徴収法第十九条第一項から第三項までの規定を適用する。例文帳に追加

(2) The provisions of Article 19, paragraphs (1) to (3) inclusive of the New Collection Act shall apply to the submission due date of the notification pertaining to the businesses in respect of which the insurance relation has been extinct prior to April 1, 1997 (including the businesses for which the approval set forth in Article 28, paragraph (1) or Article 30, paragraph (1) of the Industrial Accident Compensation Insurance Act has been revoked) to be submitted pursuant to the provision of Article 19, paragraph (1) or (2) of the Old Collection Act the submission due date of which pursuant to the same Article, paragraph (1) or (2) has not come as of the day preceding the same date, and to the payment due date of the labor insurance premiums payable pursuant to the provision of the same Article, paragraph (3) the payment due date of which pursuant to the same paragraph has not come as of the day preceding the first of the same month.  - 日本法令外国語訳データベースシステム

一　満十六歳に達する日の属する年度（四月一日から翌年三月三十一日までをいう。以下この項、第四十四条の二及び第四十六条において同じ。）に前条又は前項の規定により行われた健康診断の際要観察者（胸部エックス線検査によつて結核によるものと考えられる治癒所見の発見された者及び担当の医師が結核の発病のおそれがあると認めた者をいう。次号において同じ。）とされなかつた者に対してその者が満十七歳に達する日の属する年度及び満十八歳に達する日の属する年度に当該健康診断を行つた事業者が行う健康診断例文帳に追加

(i) The medical examination conducted, for a person who has not diagnosed as requiring continuous medical observation (meaning a person who was not diagnosed as having traces of a cured past disease which is considered to be tuberculosis from the results of the thoracic x-ray examination, and a person who was not diagnosed as being apt to be affected by tuberculosis by the physician in charge; the same shall apply in the next item) from the result of the medical examination conducted pursuant to the provision of the preceding Article or preceding paragraph in fiscal year (meaning the 12 months from April 1 through March 31; hereinafter the same shall apply in this paragraph and Articles 44-2 and 46) in which the person reached the ages of 16, in fiscal years in which the person reaches the ages of 17 and 18 respectively by the employer who conducted the said medical examination.  - 日本法令外国語訳データベースシステム

第一条　この法律は、平成五年四月一日から施行する。ただし、第一条の規定（エネルギーの使用の合理化に関する法律目次の改正規定（「第四章　機械器具に係る措置（第十七条—第二十一条）」を「第四章　機械器具に係る措置（第十七条—第二十一条）　第四章の二　新エネルギー・産業技術総合開発機構のエネルギーの使用の合理化の業務（第二十一条の二・第二十一条の三）」に改める部分に限る。）及び同法第四章の次に一章を加える改正規定を除く。）及び附則第八条の規定は、公布の日から起算して六月を超えない範囲内で政令で定める日から施行する。例文帳に追加

Article 1 This Act shall come into effect as from April 1, 1993; provided, however, that the provision of Article 1 (excluding the provision to revise the table of contents of the Act on the Rational Use of Energy (limited to the part revising the phrase "Chapter IV Measures Pertaining to Machinery and Equipment (Articles 17 to 21)" to "Chapter IV Measures Pertaining to Machinery and Equipment Chapter IV-2 Business for Rational Use of Energy by the New Energy and Industrial Technology Development Organization (Article 21-2 and Article 21-3)") and the provision to revise the same Act by adding one chapter following Chapter IV) and the provision of Article 8 of the Supplementary Provisions shall come into effect as from the day specified by a Cabinet Order within a period not exceeding six months from the date of promulgation.  - 日本法令外国語訳データベースシステム

３　新銀行法第二十六条第二項（新長期信用銀行法第十七条、新外国為替銀行法第十一条、第四条の規定による改正後の信用金庫法（以下「新信用金庫法」という。）第八十九条、第五条の規定による改正後の労働金庫法（以下「新労働金庫法」という。）第九十四条及び第七条の規定による改正後の協同組合による金融事業に関する法律（以下「新協金法」という。）第六条において準用する場合を含む。）の規定は、平成十年四月一日以後に新銀行法第二十六条第一項（新長期信用銀行法第十七条、新外国為替銀行法第十一条、新信用金庫法第八十九条、新労働金庫法第九十四条及び新協金法第六条において準用する場合を含む。）の規定による命令（改善計画の提出を求めることを含む。）をする場合について適用する。例文帳に追加

(3) The provision of Article 26(2) of the New Banking Act (including the Cases where it is applied mutatis mutandis pursuant to Article 17 of the New Long-Term Credit Bank Act, Article 11 of the New Foreign Exchange Bank Act, Article 89 of the Shinkin Bank Act after the revision by Article 4 (hereinafter referred to as the "New Shinkin Bank Act"), Article 94 of the Labor Bank Act after the revision by Article 5 (hereinafter referred to as the "New Labor Bank Act") and Article 6 of the Act on Financial Businesses by Cooperative after the revision by Article 7 (hereinafter referred to as the "New Act on Financial Businesses by Cooperative")) shall apply to the cases where an order under Article 26(1) (including the Cases where it is applied mutatis mutandis pursuant to Article 17 of the New Long-Term Credit Bank Act, Article 11 of the New Foreign Exchange Bank Act, Article 89 of the New Shinkin Bank Act, Article 94 of the New Labor Bank Act and Article 6 of the New Act on Financial Businesses by Cooperative) (including a request for submission of an improvement plan) is given on or after April 1, 1998.  - 日本法令外国語訳データベースシステム

２　新銀行法第十九条第二項及び第三項（同条第二項に規定する中間業務報告書に係る部分に限る。）（これらの規定を新長期信用銀行法第十七条において準用する場合を含む。）並びに新銀行法第五十二条の十一（同条第一項に規定する中間業務報告書に係る部分に限る。）（新長期信用銀行法第十七条において準用する場合を含む。）の規定は、銀行若しくは長期信用銀行又は銀行持株会社等の平成十一年四月一日以後に開始する営業年度に係る中間業務報告書について適用し、銀行持株会社等の同日前に開始した営業年度に係る中間業務報告書については、なお従前の例による。例文帳に追加

(2) The provisions of Article 19(2) and (3) (limited to the part pertaining to interim business report referred to in Article 19(2) of the New Banking Act) of the New Banking Act (including the cases where these provisions are applied mutatis mutandis pursuant to Article 17 of the New Long-Term Credit Bank Act, etc.) and Article 52-11 (limited to the part pertaining to interim business report referred to in Article 52-11(1) of the New Banking Act) of the New Banking Act (including the Cases where it is applied mutatis mutandis pursuant to Article 17 of the New Long-Term Credit Bank Act, etc.) shall apply to the interim business report of a Bank, Long-Term Credit Bank or Bank Holding Company, etc. pertaining to the fiscal year starting on or after April 1, 1999, and the provisions then in force shall remain applicable to the interim business report of a Bank Holding Company, etc. pertaining to the Business Year or fiscal year starting before that date.  - 日本法令外国語訳データベースシステム

４　会社の取得した附則第三条第八項の規定により公社が行う出資に係る土地で会社が引き続き保有する土地（公社が昭和四十四年一月一日（沖縄県の区域内に所在する土地については、昭和四十七年四月一日）から昭和五十七年三月三十一日までの間に取得したものに限る。）のうち、地方税法第五百九十九条第一項の規定により申告納付すべき日の属する年の一月一日において、都市計画法（昭和四十三年法律第百号）第七条第一項に規定する市街化区域内に所在する土地以外の土地であり、かつ、公社が当該土地を取得した日以後十年を経過しているものに対しては、土地に対して課する特別土地保有税を課することができない。例文帳に追加

(4) With respect to the land which is acquired and continuously held by the Company as a result of the contribution-in-kind by the Public Corporation under the provisions of Article 3 paragraph (8) of the Supplementary Provisions (limited to the land which the Public Corporation acquired during the period from January 1, 1969 (with respect to the land located in Okinawa Prefecture, from April 1, 1972) to March 31, 1982), no special land holding taxes shall be imposed on the land other than those which are located in "urbanized areas" as stipulated in Article 7 paragraph (1) of the City Planning Act (Act No. 100 of 1968) as of January 1 of the year during which the Company is required to pay the tax by self-assessment under the provisions of Article 599 paragraph (1) of the Local Taxes Act if more than ten years have elapsed since the Public Corporation acquired said land.  - 日本法令外国語訳データベースシステム

７　会社の成立する日の属する営業年度の試験研究費の額については、租税特別措置法（昭和三十二年法律第二十六号）第四十二条の四第一項の規定中「当該法人の昭和四十二年一月一日を含む事業年度の直前の事業年度（以下この条において「基準年度」という。）から当該適用年度の直前の事業年度までの各事業年度の所得の金額の計算上損金の額に算入される試験研究費の額」とあるのは「日本電信電話公社の昭和五十九年四月一日を含む事業年度の試験研究費の額」と、「のうち最も多い額を超える場合」とあるのは「を超える場合」として同項本文の規定を適用するものとし、同項ただし書の規定は、適用しない。例文帳に追加

(7) With respect to the amount of expenses for test and research for the business year to which the date of incorporation of the Company belongs, the main provisions of Article 42-4 paragraph (1) of the Special Taxation Measures Act (Act No. 26 of 1957) shall apply: Provided that "the amount of expenses for test and research of each business year to be included in the amount of loss in the calculation of income for the respective business year during the period from the business year (in this article referred to as "the reference year") immediately prior to the business year of the juridical person including January 1, 1967 to the business year immediately prior to said applicable business year" in the same paragraph shall be read as "the amount of expenses for test and research for the business year including April 1, 1984 of the Nippon Telegraph and Telephone Public Corporation", and that "in the case of exceeding the largest amount of" in the same paragraph shall be read as "in the case of exceeding the amount of", the provision of the same paragraph shall not apply.  - 日本法令外国語訳データベースシステム

それと同時にもともと、これは長くやっていたＧ７会合でありまして、昨年のＧ７と同じように世界の経済金融が非常に厳しくなっているという状況、とりわけアメリカがオバマ新政権になり、私のパートナーがガイトナーさんになり、昨日ちょっと電話で色々お話をしましたけれども、アメリカの方でもいわゆるＴＡＲＰの使い方、あるいは新しい対策法を今国会で審議をされているということでありますから、ロンドンではそういった各国の状況、とりわけアメリカの状況、「バイ・アメリカン」がどうなっているのかも含めて率直に意見交換をして４月につなげていきたいというふうに思っております。例文帳に追加

At the same time, G-7 meetings have been held for a long time, and we are facing very severe global economic and financial conditions, as we were on the occasion of last year’s G-7 meeting. In particular, Mr. Geithner has become my U.S. counterpart under the new Obama administration, and I had telephone conversations with him yesterday. I hear that in the United States, Congress is deliberating how to use TARP (Troubled Asset Relief Program) and new rescue legislation. So, in London, I would like to have frank exchanges of opinions about the situations in individual countries, particularly the United States, including developments related to the “Buy American” provision, in preparation for the April meeting.  - 金融庁

ヨーロッパの金融機関も､特にアメリカとヨーロッパの関係ですから、日本よりもずっと深い関係がございまして、そういった意味でどちらが大きいのかということは、まだ私は、ヨーロッパの金融市場できちんと話がついて、安定してやっていきたいと強く希望いたしておりますので、今、私から論評することは控えますけれども、極めて深刻な状況であるということは、今、ヨーロッパに行ってお会いしてきたドイツ連銀の副総裁の話だとか、イギリスの中央銀行の総裁の話等々を総合しますと、それはかなり厳しいけれども、今言いましたように、これは国会で承認されなければいけませんから、欧州金融安定化基金の拡充に向かっては、ドイツの連邦議会は可決しましたが、あと、スロバキアの議会が1個、残っているのではないですかね。例文帳に追加

European financial institutions have much closer relationships with U.S. financial institutions than with Japanese ones. I refrain from commenting on which crisis is more serious, as I strongly hope that this crisis will be settled through negotiations in the European financial markets and stability will be restored. Judging from what I heard from the vice-president of Deutsche Bundesbank and the governor of the Bank of England, the situation is very serious. As I said, the bailout plan is subject to parliamentary approval. While German Bundestag (national parliament of the Federal Republic of Germany) has approved the plan to expand the EFSF, the Slavak parliament has yet to do so.  - 金融庁

２この協定の規定は、次のものについて適用する。(a)香港特別行政区については、香港特別行政区の租税に関しては、この協定が効力を生ずる年の翌年の四月一日以後に開始する各賦課年度分のもの(b)日本国については、(i)源泉徴収される租税に関しては、この協定が効力を生ずる年の翌年の一月一日以後に租税を課される額(ii)源泉徴収されない所得に対する租税に関しては、この協定が効力を生ずる年の翌年の一月一日以後に開始する各課税年度の所得(iii)その他の租税に関しては、この協定が効力を生ずる年の翌年の一月一日以後に開始する各課税年度の租税例文帳に追加

2. The provisions of this Agreement shall have effect: (a) in the case of the Hong Kong Special Administrative Region: with respect to Hong Kong Special Administrative Region tax, for any year of assessment beginning on or after 1 April in the calendar year next following that in which the Agreement enters into force; and (b) in the case of Japan: (i) with respect to taxes withheld at source, for amounts taxable on or after 1 January in the calendar year next following that in which the Agreement enters into force; (ii) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1 January in the calendar year next following that in which the Agreement enters into force; and (iii) with respect to other taxes, as regards taxes for any taxable year beginning on or after 1 January in the calendar year next following that in which the Agreement enters into force.  - 財務省

この場合には、この協定は、次のものにつき適用されなくなる。(a)香港特別行政区については、香港特別行政区の租税に関しては、終了の通告が行われた年の翌年の四月一日以後に開始する各賦課年度分のもの(b)日本国については、(i)源泉徴収される租税に関しては、終了の通告が行われた年の翌年の一月一日以後に租税を課される額(ii)源泉徴収されない所得に対する租税に関しては、終了の通告が行われた年の翌年の一月一日以後に開始する各課税年度の所得(iii)その他の租税に関しては、終了の通告が行われた年の翌年の一月一日以後に開始する各課税年度の租税例文帳に追加

In such event, the Agreement shall cease to have effect: (a) in the case of the Hong Kong Special Administrative Region: with respect to Hong Kong Special Administrative Region tax, for any year of assessment beginning on or after 1 April in the calendar year next following that in which the notice is given; and (b) in the case of Japan: (i) with respect to taxes withheld at source, for amounts taxable on or after 1 January in the calendar year next following that in which the notice is given; (ii) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1 January in the calendar year next following that in which the notice is given; and (iii) with respect to other taxes, as regards taxes for any taxable year beginning on or after 1 January in the calendar year next following that in which the notice is given.  - 財務省

ブロック暗号の暗号化法を用いたデジタルコンテンツの保護関連出願本出願は、２００３年４月１４日に出願された米国仮特許出願番号６０／４６２，９８７号についての優先権を主張する。著作権表示／許諾この明細書の開示内容の一部は、著作権保護の対象となるマテリアルを含む。著作権者は、この明細書が特許商標庁への特許出願又は記録であると認められるファックスコピー又は特許開示に対しては異議を唱えないが、それ以外のあらゆる全ての著作権の権利を保有する。以下の表示は、後述するソフトウェア及びデータ、並びに添付の図面に適用される。著作権（ｃ）２００３：全ての著作権はソニーエレクトロニクスインク社に帰属する（Ｃｏｐｙｒｉｇｈｔ（ｃ）２００３，ＳｏｎｙＥｌｅｃｔｒｏｎｉｃｓ，Ｉｎｃ．，ＡｌｌＲｉｇｈｔｓＲｅｓｅｒｖｅｄ）。例文帳に追加

PROTECTION OF DIGITAL CONTENT USING BLOCK CIPHER CRYPTOGRAPHY - 特許庁

しかしながら、土地の所有権とともに、当該土地の賃貸借契約における賃貸人たる地位を譲渡した場合について、賃貸人の義務は賃貸人が何人であるかによってその履行方法が特に異なるものではなく、また、土地所有権の移転があったときに新所有者にその義務の承継を認めることがむしろ賃借人にとって有利であることから、特段の事情のある場合を除き、新所有者が旧所有者の賃貸人としての権利義務を承継するには、賃借人の承諾を必要とせず、旧所有者と新所有者間の契約をもってこれをなすことができるものと解されている（最高裁昭和４６年４月２３日第二小法廷判決・民集２５巻３号388頁）。例文帳に追加

However, where the ownership of land is assigned, and where the new owner assumes the role of less or of the land under a pre-existing lease agreement, it is held that, except where special circumstances prevail, the new owner may assume the rights and duties of the former owner by way of agreement between the former owner and the new owner, without obtaining the consent of the lessee. This is possible in part due to the assumption of the less or's duty by the new less or, since the manner in which the duty is fulfilled would not be substantially different, and partly because it is advantageous for the lessee to allow the new owner of the land to assume the less or's duties (Judgment of the Supreme Court of Japan, 2nd Petty Bench, April 23, 1971; 25-3 Minshu 388).  - 経済産業省

もっとも、平成１８年４月２６日東京高裁判決（いわゆるブブカアイドル事件控訴審判決）は、「出版物であるとの一事をもって、表現の自由による保護が優先し、パブリシティ権の権利侵害が生じないと解するのは正当ではなく、当該出版物の販売と表現の自由の保障の関係を顧慮しながら、当該著名な芸能人の名声、社会的評価、知名度等、そしてその肖像等が出版物の販売、促進のために認められたか否か、その肖像等の利用が無断の商業的利用に該当するかどうかを検討することによって判断するのが正当である。」として、「専ら」顧客吸引力に着眼したか否か、というキングクリムゾン高裁判決後に踏襲されてきた立場とは若干異なる判示をした 。例文帳に追加

In its judgment dated April 26, 2006, the Tokyo High Court (appeal trial judgment for the Bubka Idol case) stated that "it is not appropriate to argue that publicity rights and matters pertaining to infringement thereof shall be and superseded by the protection of freedom of expression simply because it is a publication Instead, the infringement of publicity rights should be analyzed, in consideration of the protection of freedom of expression in the sale of the publication, based on the circumstances such as the reputation, evaluation in the society, name recognition etc, whether the publication contributed to the promotion of its sale, and whether the utilization of such publication should be considered as an unauthorized utilization for commercial purposes." The approach taken by this judgment was slightly different from that consistently held since the King Crimson Case, which focused on whether the infringer "solely" utilized the celebrity's power to attract the customers' attention.  - 経済産業省

さらに公的年金については、昨今、年金財政の健全化とともに、将来の年金受給額の向上や負担の軽減の観点から、世界最大級の年金基金にふさわしい運用を図るため、積立金の運用の自由度を高め、オルタナティブ投資も投資対象とするべきとの議論（経済財政諮問会議グローバル化改革専門調査会金融・資本市場ワーキンググループ第二次報告「公的年金基金運用の改革に向けて」平成２０年４月）もなされており、ベンチャーキャピタルへの出資がそもそも不可能である現状を早期に解消するべきである。例文帳に追加

In terms of public pension funds, a recommendation has been made recently that they should be allowed more discretion in management of their reserves and be authorized to invest in alternative assets, so that they are managed in a way suitable for one of the largest pension funds in the world with the view to keeping pension financing in a sound condition, as well as granting more to future pensioners and reducing the burdens of present contributors (“For Reform of Management of Public Pension Funds,” Second Report of the Working Group on Financial and Capital Markets, Expert Committee on Reforms Addressing Globalization, Council on Economic and Fiscal Policy, April 2008). Present obstacles that outright prohibit pension funds from investing in venture capitals should be removed soon.  - 経済産業省

一法第九条の許可、法第七十六条第一項の認可、法第七十八条の許可、法第九十 六条第一項 の認可、法第百三十二条第一項 の認可、法第百四十五条第一項 の認可、 法第百五十五条第一項の認可（上場商品又は上場商品指数の変更（廃止又は範囲の 縮小を除く。）に係るものに限る。）、法第百六十七条 の許可、法第百七十三条第一 項の承認、法第三百三十二条第一項の許可、法第三百三十五条第一項の許可（法 第三百四十五条 において準用する場合を含む。）、法第三百四十二条第一項 の許可 四月例文帳に追加

(i) permission prescribed in Article 9 of the Act; approval prescribed in Article 76, paragraph 1 of the Act; permission prescribed in Article 78 of the Act; approval prescribed in Article 96, paragraph 1 of the Act; approval prescribed in Article 132, paragraph 1 of the Act; approval prescribed in Article 145, paragraph 1 of the Act; approval prescribed in Article 155, paragraph 1 of the Act (limited to approval pertaining to changes [excluding the abolishment or narrowing of the - 258 - scope] of the Listed Commodity or Listed Commodity Index); license prescribed in Article 167 of the Act; recognition prescribed in Article 173, paragraph 1 of the Act; permission prescribed in Article 332, paragraph 1 of the Act; permission prescribed in Article 335, paragraph 1 of the Act (including cases applied mutatis mutandis of Article 345 of the Act); and permission prescribed pursuant to Article 342, paragraph 1 of the Act: four months;  - 経済産業省