「"First Day"」に関連した英語例文の一覧と使い方(11ページ目) - Weblio英語例文検索

(iii) In any of the business years that started within two years prior to the first day of the business year of the foreign corporation including the date of a merger, company split, share exchange, or capital contribution in kind set forth in Article 68-2-3(1) to (4) of the Act (hereinafter such business year shall be referred to as a "business year(s) within the preceding two years" in this item), the foreign corporation falls under any of the cases specified respectively as follows for the category of its principal businesses listed as follows: 例文帳に追加

三　法第六十八条の二の三第一項から第四項までの合併、分割、株式交換又は現物出資が行われる日を含むその外国法人の事業年度開始の日前二年以内に開始した各事業年度（以下この号において「前二年内事業年度」という。）のうちいずれかの事業年度において、その行う主たる事業が次に掲げる事業のいずれに該当するかに応じそれぞれ次に定める場合に該当すること。 - 日本法令外国語訳データベースシステム

(ii) The transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate-related corporation referred to in paragraph (1)(iv) pertaining to the shares or capital contributions (excluding listed shares, etc.) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for two percent or more of the total number or total amount of the said real estate-related corporation's issued shares, etc. (in the case where the said specially-related shareholder, etc. is a person listed in item (iii) of the next paragraph, limited to those that belong to partnership property referred to in the said item) and the person who transferred the shares or contributions is the said specially-related shareholder, etc. 例文帳に追加

二　譲渡事業年度開始の日の前日において、その株式又は出資（上場株式等を除く。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式等の総数又は総額の百分の二を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡 - 日本法令外国語訳データベースシステム

Article 53-3 (1) If the employment insurance rate has been modified pursuant to the provision of the preceding Article, paragraph (1), with regard to the application of Article 19, paragraph (3) of the Act on Accommodation, etc. of Related Acts for Enforcement of the Act Revising a Portion of the Unemployment Insurance Act and the Industrial Accident Compensation Insurance Act and the Act on Collection, etc. of Insurance Premiums of Labor Insurance (Act No. 85 of 1969; hereinafter referred to as the "Accommodation Act" in this Article) to the business operators who are required to pay the special insurance premiums pursuant to the provision of Article 15, paragraph (1) or (2) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act during the insurance year starting on April 1, 2007 (excluding the business operators in respect of which the cause of the payment of the special insurance premiums pursuant to the same Article, paragraph (1) or (2) occurs on and after the date of modification), the term "every insurance year the following" in Article 15, paragraph (1) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act shall be deemed to be replaced with "the following", the term "the first day of such insurance year (...of an insurance year" with "the first day of the insurance year starting on April 1, 2007 (...of such insurance year", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification prescribed by Article 53-2, paragraph (2) of the Supplementary Provisions of the Act Revising a Portion of the Employment Insurance Act, etc. (Act No. 30 of 2007) (hereinafter referred to as the "date of modification" in this Article)", the term "all workers employed during such insurance year (...the midst of an insurance year" with "all workers employed during the insurance year starting on April 1, 2007 (...the midst of such insurance year", and the term "within 20 days" in the same Article, paragraph (2) shall be deemed to be replaced with "within the number of days calculated by adding to 20 days the number of days from the first day of the insurance year starting on April 1, 2007 to the day preceding the date of modification". 例文帳に追加

第五十三条の三　前条第一項の雇用保険率の変更があった場合において、平成十九年四月一日から始まる保険年度において失業保険法及び労働者災害補償保険法の一部を改正する法律及び労働保険の保険料の徴収等に関する法律の施行に伴う関係法律の整備等に関する法律（昭和四十四年法律第八十五号。以下この条において「整備法」という。）第十九条第三項において読み替えて準用する新徴収法第十五条第一項又は第二項の規定により特別保険料を納付すべき事業主（変更日以後に同条第一項又は第二項の規定により特別保険料を納付すべき事由が生じた事業主を除く。）に係る整備法第十九条第三項の規定の適用については、同項において読み替えて準用する新徴収法第十五条第一項中「保険年度ごとに、次に」とあるのは「次に」と、「その保険年度の初日（保険年度」とあるのは「平成十九年四月一日から始まる保険年度の初日（その保険年度」と、「五十日以内」とあるのは「五十日にその保険年度の初日から雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第五十三条の二第二項に規定する変更日（以下この条において「変更日」という。）の前日までの日数を加えた日数以内」と、「その保険年度に使用するすべての労働者（保険年度の中途」とあるのは「平成十九年四月一日から始まる保険年度に使用するすべての労働者（その保険年度の中途」と、同条第二項中「二十日以内」とあるのは「二十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(5) A person who intends to receive Worker Dispatching services from a dispatching business operator, with regard to work other than the work listed in each item of paragraph (1) of Article 40-2, based on a new worker dispatch contract, shall, in concluding the worker dispatch contract concerned pursuant to the provisions of paragraph (1), notify the dispatching business operator concerned, in advance, of the first day on which receiving Worker Dispatching services will be in conflict with the provisions of paragraph (1) of the same Article with regard to the work concerned since the day on which provision of the Worker Dispatching services concerned commences. 例文帳に追加

５　第四十条の二第一項各号に掲げる業務以外の業務について派遣元事業主から新たな労働者派遣契約に基づく労働者派遣の役務の提供を受けようとする者は、第一項の規定により当該労働者派遣契約を締結するに当たり、あらかじめ、当該派遣元事業主に対し、当該労働者派遣の役務の提供が開始される日以後当該業務について同条第一項の規定に抵触することとなる最初の日を通知しなければならない。 - 日本法令外国語訳データベースシステム

The Financial Services Agency (FSA) has been strengthening surveillance of this bank's process of system integration by conducting targeted inspections. What do you think of the fact that the system glitch occurred on the first day of operation, and what action will the FSA take? Also, as the process of integration continues step by step, how will the FSA deal with it? 例文帳に追加

金融庁はこれまで同行のシステム統合作業について、ターゲット検査を行うなど監視を強めてきたわけですけれども、稼動初日のシステム障害についてどのように受け止めていらっしゃるのかということと、それから今後どのような対応を行っていくのかという点と、併せて、これから統合作業が段階的に続いていくわけですけれども、その作業について金融庁としてどう対応していくのかということをお聞きしたいと思います。 - 金融庁

Therefore, the chief inspector shall explain to the financial institution before on-the-spot inspection (or promptly after commencing on-the-spot inspection in cases where no advance notice is given) that the disclosure of inspection-related information and the content of the inspection results notice to any third party (Note 2) is prohibited .excluding disclosure to the inspection and supervisory departments/bureaus and the financial institution. without the prior approval of the chief inspector before the completion of the on-the-spot inspection or the head of the Evaluation Division of the Inspection Bureau (or the head of the division in charge of evaluation at the Local Finance Bureau) after the completion of the on-the-spot inspection, and shall obtain approval by the first day of the on-the-spot inspection (or promptly after commencing on-the-spot inspection in cases where no advance notice is given). 例文帳に追加

このため主任検査官は、立入前に（無予告の場合は、立入開始後、速やかに）、被検査金融機関に対して、検査関係情報及び検査結果通知書の内容について、立入終了前であれば主任検査官、立入終了後であれば検査局審査課長（財務局においては、審査担当課長）の事前の承諾なく、検査・監督部局又は被検査金融機関以外の第三者（注２）に開示してはならない旨を説明し、立入初日までに（無予告の場合は、立入開始後、速やかに）、この旨の承諾を得る。 - 金融庁

That is a very poignant question. Yesterday, the Management Committee opened a free-of-charge call center. It has the head office in Tokyo and branches in Aomori, Iwate, Miyagi, Fukushima and Ibaraki Prefectures. I hear that on the first day, the free-of-charge call center received 109 calls requesting consultation, and in Miyagi Prefecture, which has the largest population among those prefectures, there were 44 requests for consultation. I have been told that in total, there were around 180 - 176, to be precise - requests for consultation. 例文帳に追加

大変貴重なご質問でございまして、昨日このことについての無料のコールセンターをつくりまして、それから、これは東京本部、青森支部、岩手支部、宮城支部、福島支部、茨城支部とこれだけの本部と支部を置いてありますが、無料のコールセンターには初日109件の相談が来たというふうにお聞きしておりまして、それから各県では宮城県が人口が多いですから、宮城県が44件、合計176件ですね、約180件等の報告を受けております。 - 金融庁

(4) Where it is desired to make such a declaration and the said period of 12 months from the date of filing the earlier relevant application ends on a day certified under paragraph (1) as being one on which there is an interruption, and if the declaration is made on the first day after the end of the interruption, the period shall be altered so as to include both the day of filing of the earlier relevant application and the day on which the declaration is made in or in connection with the application in suit.例文帳に追加

(4) 当該宣言を行うことが望ましく，かつ，先の関係出願の出願日から12月の期間が(1)に基づいて中断のあった日として認定された日に満了する場合において，当該宣言が当該中断の終了後の初日に行われたときは，当該期間は，先の関係出願の出願日，及び問題の出願において又はこれに関連して宣言が行われた日の双方を含むように変更される。 - 特許庁

The stenographer or such other personnel as may be authorized by the Director shall take down notes of all the proceedings in the hearing. At the end of each hearing, he shall immediately transcribe all notes taken thereat and deliver said notes as well as the transcript thereof, duly certified, initialled on each page and signed by him on the last page, to the Hearing Officer, to be attached to the record of the case at least ten days before the next hearing or the date of the first day in a scheduled series of continuous hearings.例文帳に追加

速記者又は局長が許可する他の職員は，聴聞におけるすべての手続を速記するものとする。各聴聞の終了後に，速記録は直ちに反訳し，速記録及びその反訳を，適正に認証し，各頁にイニシャルを付し，最後のページに署名して聴聞官に送付し，次回の聴聞の日又は一連の聴聞の最初の日の遅くても10日前に，これが当該事件の記録に添付されるようにする。 - 特許庁

(9) The provisions of Article 204, paragraph (1) and paragraph (3), Article 205, and Article 206 of the Companies Act shall apply mutatis mutandis to an Investment Equity for Subscription. In this case, the term "item (ii), paragraph (2) of the preceding Article" in Article 204, paragraph (1) of that Act shall be deemed to be replaced with "Article 83, paragraph (3), item (ii) of the Investment Corporations Act," the phrase "the date referred to in item (iv), paragraph (1) of Article 199 (or, in cases where a period is prescribed under that item, no later than the day immediately preceding the first day of that period)" in Article 204, paragraph (3) of the Companies Act shall be deemed to be replaced with "the date referred to in Article 82, paragraph (1), item (iii) of the Investment Corporations Act (or, in cases where a period is prescribed under that item, no later than the day immediately preceding the first day of that period, and in cases referred to in paragraph (2) of that Article, the date set forth in item (ii), paragraph (3) of that Article fixed by the method listed in that item)," the phrase "the preceding two Articles" in Article 205 of the Companies Act shall be deemed to be replaced with "the provisions of Article 83, paragraph (1) through paragraph (8) and paragraph (1) and paragraph (3) of the preceding Article as applied mutatis mutandis pursuant to Article 83, paragraph (9) of the Investment Corporations Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

９　会社法第二百四条第一項及び第三項、第二百五条並びに第二百六条の規定は、募集投資口について準用する。この場合において、同法第二百四条第一項中「前条第二項第二号」とあるのは「投資法人法第八十三条第三項第二号」と、同条第三項中「第百九十九条第一項第四号の期日（同号の期間を定めた場合にあっては、その期間の初日）」とあるのは「投資法人法第八十二条第一項第三号の期日（同号の期間を定めた場合にあってはその期間の初日、同条第二項の場合にあっては同条第三項第二号に掲げる方法により確定した同号の期日）」と、同法第二百五条中「前二条」とあるのは「投資法人法第八十三条第一項から第八項まで並びに同条第九項において準用する前条第一項及び第三項」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 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 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 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

(3) If the employment insurance rate has been modified pursuant to the provision of paragraph (1), with regard to the application of Article 19 of the New Collection Act to the business operators who are required to submit the notification pursuant to the same Article, paragraph (1) or (2) during the insurance year starting on April 1, 2007 (excluding the business operators in respect of which the cause of the submission of the notification pursuant to the same Article, paragraph (1) or (2) occurs on and after the date of modification) and to the business operators who are required to pay the labor insurance premiums pursuant to the same Article, paragraph (3) in the same year (excluding the business operators in respect of which the cause of the payment of the labor insurance premiums pursuant to the same paragraph occurs on and after the date of modification), the term "every insurance year the declaration form...the following" in the same Article, paragraph (1) shall be deemed to be replaced with "the declaration form...the following", the term "the following insurance year" with "the insurance year following the insurance year starting on April 1, 2006", the term "the midst of an insurance year" with "the midst of such insurance year", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification prescribed by Article 53-2, paragraph (2) of the Supplementary Provisions of the Act Revising a Portion of the Employment Insurance Act, etc. (Act No. 30 of 2007) (hereinafter referred to as the "date of modification" in this Article)", the term "employed during such insurance year" with "employed during the insurance year starting on April 1, 2006", the term "in case of establishment or extinction of the insurance relation in the midst of an insurance year" with "in case of establishment of the insurance relation in the midst of an insurance year or extinction of the insurance relation in the midst of the insurance year starting on April 1, 2007", the term "during such insurance year" with "during the insurance year in which such insurance relation is established or becomes extinct", the term "the general insurance premiums...and...for such insurance year" in item (ii)(a) of the same paragraph with "the general insurance premiums...and...for the insurance year starting on April 1, 2006", the term "and...for such insurance year" in item (ii)(c) of the same paragraph with "and...for the insurance year starting on April 1, 2006", the term "for such insurance year" in item (iii) of the same paragraph with "for the insurance year starting on April 1, 2006", and the term "within 50 days" in the same Article, paragraph (2) shall be deemed to be replaced with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification", and the term "the following insurance year" in the same Article, paragraph (3) shall be deemed to be replaced with "the insurance year following the insurance year starting on April 1, 2006", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of the insurance year starting on April 1, 2007 to the day preceding the date of modification". 例文帳に追加

３　第一項の雇用保険率の変更があった場合において、平成十九年四月一日から始まる保険年度において新徴収法第十九条第一項又は第二項の規定により申告書を提出すべき事業主（変更日以後に同条第一項又は第二項の規定により申告書を提出すべき事由が生じた事業主を除く。）及び同条第三項の規定により労働保険料を納付すべき事業主（変更日以後に同項の規定により労働保険料を納付すべき事由が生じた事業主を除く。）に係る同条の規定の適用については、同条第一項中「保険年度ごとに、次に」とあるのは「次に」と、「次の保険年度」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度」と、「保険年度の中途」とあるのは「その保険年度の中途」と、「五十日以内」とあるのは「五十日にその保険年度の初日から雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第五十三条の二第二項に規定する変更日（以下この条において「変更日」という。）の前日までの日数を加えた日数以内」と、「その保険年度に使用した」とあるのは「平成十八年四月一日から始まる保険年度に使用した」と、「消滅したもの」とあるのは「平成十九年四月一日から始まる保険年度の中途に保険関係が消滅したもの」と、「その保険年度において」とあるのは「当該保険関係が成立し、又は消滅した保険年度において」と、「一般保険料及びその保険年度」とあるのは「一般保険料及び平成十八年四月一日から始まる保険年度」と、「並びにその保険年度」とあるのは「並びに平成十八年四月一日から始まる保険年度」と、「、その保険年度における」とあるのは「、平成十八年四月一日から始まる保険年度における」と、同条第二項中「五十日以内」とあるのは「五十日にその保険年度の初日から変更日の前日までの日数を加えた日数以内」と、同条第三項中「次の保険年度」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度」と、「五十日以内」とあるのは「五十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」とする。 - 日本法令外国語訳データベースシステム

(5) The provisions of the proviso of paragraph 1, paragraph 2, the proviso of paragraph 3 and the second sentence of the preceding paragraph shall not apply to the case where a person employed for a fixed period of time who takes Child Care Leave having designated the last day of his/her labor contract period as the Child Care Leave Scheduled End Date (or, in cases where said Child Care Leave Scheduled End Date is changed pursuant to the provision of Article 7 paragraph 3, the changed Child Care Leave Scheduled End Date) files a Child Care Leave Application, due to the renewal of said labor contract, in which the first day of the renewed labor contract period is the Child Care Leave Scheduled Start Date. 例文帳に追加

５　第一項ただし書、第二項、第三項ただし書及び前項後段の規定は、期間を定めて雇用される者であって、その締結する労働契約の期間の末日を育児休業終了予定日（第七条第三項の規定により当該育児休業終了予定日が変更された場合にあっては、その変更後の育児休業終了予定日とされた日）とする育児休業をしているものが、当該育児休業に係る子について、当該労働契約の更新に伴い、当該更新後の労働契約の期間の初日を育児休業開始予定日とする育児休業申出をする場合には、これを適用しない。 - 日本法令外国語訳データベースシステム

(4) The provisions of proviso of paragraph 1 and paragraph 2 (excluding item (ii)) shall not apply to the case where a person employed for a fixed period of time who takes Family Care Leave having designated the last day of his/her labor contract period as the Family Care Leave Scheduled End Date (or, in cases where said Family Care Leave Scheduled End Date is changed pursuant to the provision of Article 7 paragraph 3, as applied mutatis mutandis pursuant to Article 13, the changed Family Care Leave Scheduled End Date) files a Family Care Leave Application, due to the renewal of said labor contract, in which the first day of the renewed labor contract period is the Family Care Leave Scheduled Start Date. 例文帳に追加

４　第一項ただし書及び第二項（第二号を除く。）の規定は、期間を定めて雇用される者であって、その締結する労働契約の期間の末日を介護休業終了予定日（第十三条において準用する第七条第三項の規定により当該介護休業終了予定日が変更された場合にあっては、その変更後の介護休業終了予定日とされた日）とする介護休業をしているものが、当該介護休業に係る対象家族について、当該労働契約の更新に伴い、当該更新後の労働契約の期間の初日を介護休業開始予定日とする介護休業申出をする場合には、これを適用しない。 - 日本法令外国語訳データベースシステム

(iii) A specified measuring instrument (except those listed in the preceding two paragraphs) affixed with a periodic inspection mark set forth in Article 24, paragraph 1, verification mark, or measurement certification inspection mark set forth in Article 109, paragraph 1 whose fixed period, specified by Cabinet Order for each type of specified measuring instruments has not passed, as of date of execution of a periodic inspection publicly notified pursuant to the provisions of Article 21, paragraph 2 (hereinafter referred to as an "execution date"), since the first day of the following month from the year and month indicated on the mark (limited to those indicated pursuant to the provision of Article 72, paragraph 3 or Article 96, paragraph 3, in the case of year and month indicated on a verification mark, etc.). 例文帳に追加

三　第二十四条第一項の定期検査済証印、検定証印等又は第百十九条第一項の計量証明検査済証印であって、第二十一条第二項の規定により公示された定期検査の実施の期日（以下「実施期日」という。）において、これらに表示された年月（検定証印等に表示された年月にあっては、第七十二条第三項又は第九十六条第三項の規定により表示されたものに限る。）の翌月一日から起算して特定計量器ごとに政令で定める期間を経過していないものが付されている特定計量器（前二号に掲げるものを除く。） - 日本法令外国語訳データベースシステム

(2) With regard to a Company (including a Company that obtained certification for its articles of incorporation prior to the Partial Enforcement Date but is established subsequent to the Partial Enforcement Date (hereinafter referred to as "Company in the Course of Incorporation" in this paragraph)) whose articles of incorporation include a provision pertaining to the Closure Period as at the Partial Enforcement Date but do not include any provision pertaining to the certain date set forth in Article 11, paragraph (2) of the Former Insurance Business Act, a resolution for an amendment in the articles of incorporation shall be deemed to be adopted as at the Partial Enforcement Date (or, for a Company in the Course of Incorporation, the date of its establishment) to designate the first day of the Closure Period as the certain date set forth in that paragraph, in order to specify the persons to exercise rights as shareholders or pledgees. In this case, a resolution of the board of directors shall determine the content of such rights. 例文帳に追加

２　一部施行日において閉鎖期間に係る定款の定めがある会社（一部施行日前に定款の認証を受け、一部施行日後に成立するもの（以下この項において「設立中の会社」という。）を含む。）であって旧保険業法第十一条第二項の一定の日に係る定款の定めがないものについては、一部施行日（設立中の会社にあっては、その成立の日）において、株主又は質権者として権利を行使すべき者を定めるため、当該閉鎖期間の初日を同項の一定の日に指定する旨の定款の変更の決議があったものとみなす。この場合においては、取締役会の決議をもって、当該権利の内容を定めなければならない。 - 日本法令外国語訳データベースシステム

(3) With regard to In-Home Service (including equivalent service; the same shall apply in the following paragraph), Community-Based Service (including equivalent service; the same shall apply in the following paragraph), Facility Service, Preventive Long-Term Care Service (including equivalent service; the same shall apply in the following paragraph), Community-Based Service for Preventive Long-Term Care (including equivalent service; the same shall apply in the following paragraph), and a Long-Term Care Benefit, etc., as listed in the following items pertaining to a Home Modification that is used or implemented by an Insured Person Requiring Long-Term Care, etc., that has received an Entry of Benefit Reduction Amount, etc., pursuant to the provisions of paragraph (1), from the first day of the month following the month in which said Entry was entered until said Benefit Reduction Period expires, when the provisions as prescribed in each said item shall apply to these services and benefits, etc., the term "90 percent" in the listed provisions shall be "70 percent": 例文帳に追加

３　第一項の規定により給付額減額等の記載を受けた要介護被保険者等が、当該記載を受けた日の属する月の翌月の初日から当該給付額減額期間が経過するまでの間に利用した居宅サービス（これに相当するサービスを含む。次項において同じ。）、地域密着型サービス（これに相当するサービスを含む。次項において同じ。）、施設サービス、介護予防サービス（これに相当するサービスを含む。次項において同じ。）及び地域密着型介護予防サービス（これに相当するサービスを含む。次項において同じ。）並びに行った住宅改修に係る次の各号に掲げる介護給付等について当該各号に定める規定を適用する場合においては、これらの規定中「百分の九十」とあるのは、「百分の七十」とする。 - 日本法令外国語訳データベースシステム

(3) In a case when notification is issued pursuant to the provisions of paragraph (2) or paragraph (3) of the preceding Article (except for a case when a portion of an insurance premium of said fiscal year which is imposed upon a Primary Insured Person pertaining to said notification is collected by the method of special collection pursuant to the provisions of the preceding paragraph) or when a notification is issued pursuant to the provisions of paragraph (4) to paragraph (6) of the same Article, a Municipality, when an Old Age, etc., Pension Benefit pertaining to said notification is paid to the Primary Insured Person pertaining to said notification during the period from the first day until September 30 of the following fiscal year, shall collect the prospective amount of an insurance premium that is divided by the number of payments (in a case when there are special reasons to determine said amount is inappropriate, it shall be the amount specified by a Municipality by taking into consideration the status of income and other circumstances) for the amount of said insurance premium pertaining to said payments by the method of special collection, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare. 例文帳に追加

３　市町村は、前条第二項若しくは第三項の規定による通知が行われた場合（前項の規定により当該通知に係る第一号被保険者に対して課する当該年度の保険料の一部を特別徴収の方法によって徴収する場合を除く。）又は同条第四項から第六項までの規定による通知が行われた場合において、当該通知に係る第一号被保険者について、翌年度の初日から九月三十日までの間において当該通知に係る老齢等年金給付が支払われるときは、その支払に係る保険料額として、支払回数割保険料額の見込額（当該額によることが適当でないと認められる特別な事情がある場合においては、所得の状況その他の事情を勘案して市町村が定める額とする。）を、厚生労働省令で定めるところにより、特別徴収の方法によって徴収するものとする。 - 日本法令外国語訳データベースシステム

(4) The prospective amount of an insurance premium amount which is divided by the number of payments as set forth in the preceding paragraph, with respect to said Primary Insured Person, is the amount that shall be the amount obtained by dividing the amount which is calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare based on said insurance premium amount of said fiscal year by the number of payments of said Old Age, etc., Pension Benefit during the period from the first day to September 30 of the year following of said fiscal year (with regard to a Primary Insured Person pertaining to a notification pursuant to the provisions of paragraph (5) of the preceding Article, the date shall be June 1 of the same fiscal year, and with regard to a Primary Insured Person pertaining to the notification pursuant to the provisions of paragraph (6) of the same Article, the date shall be August 1 of the same fiscal year). 例文帳に追加

４　前項の支払回数割保険料額の見込額は、当該第一号被保険者につき、当該年度の保険料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額を、当該年度の翌年度の初日（前条第五項の規定による通知に係る第一号被保険者については同年度の六月一日とし、同条第六項の規定による通知に係る第一号被保険者については同年度の八月一日とする。）から九月三十日までの間における当該老齢等年金給付の支払の回数で除して得た額とする。 - 日本法令外国語訳データベースシステム

(2) A Municipality, with regard to a Primary Insured Person as prescribed in the preceding paragraph, when an Old Age, etc., Pension Benefit as prescribed in the same paragraph is paid during the period from June 1 to September 30 of the year including the said first day of said fiscal year, shall collect as the insurance premium amount pertaining to each payment, the amount equivalent to the amount of said insurance premium pertaining to said Primary Insured Person divided by the number of payments as prescribed in the same paragraph (in a case of special circumstances in which it is determined inappropriate to pay said amount, the amount shall be the amount specified by said Municipality by taking into consideration the income status and other circumstances) pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare, by the method of special collection. 例文帳に追加

２　市町村は、前項に規定する第一号被保険者について、当該年度の初日の属する年の六月一日から九月三十日までの間において同項に規定する老齢等年金給付が支払われるときは、それぞれの支払に係る保険料額として、当該第一号被保険者に係る同項に規定する支払回数割保険料額に相当する額（当該額によることが適当でないと認められる特別な事情がある場合においては、所得の状況その他の事情を勘案して市町村が定める額とする。）を、厚生労働省令で定めるところにより、特別徴収の方法によって徴収するものとする。 - 日本法令外国語訳データベースシステム

Article 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"). 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

(2) In the event that in the written agreement set forth in the preceding paragraph the employer has divided the applicable period as provided for in item (iv) of the said paragraph, and stipulated the number of working days and total working hours for each sub-period excluding the initial sub-period, the employer shall, no later than 30 days before the first day of each sub-period, and with the consent of either a labor union organized by a majority of the workers at the workplace (in the case that such labor union is organized) or a person representing a majority of the workers at a workplace (in the case that such labor union in not organized) and in accordance with Ordinance of the Ministry of Health, Labour and Welfare, set the working days within each sub-period, to the extent that it does not exceed the said number of working days and the working hours for each working day in each sub-period, to the extent that it does not exceed the said total working hours. 例文帳に追加

２　使用者は、前項の協定で同項第四号の区分をし当該区分による各期間のうち最初の期間を除く各期間における労働日数及び総労働時間を定めたときは、当該各期間の初日の少なくとも三十日前に、当該事業場に、労働者の過半数で組織する労働組合がある場合においてはその労働組合、労働者の過半数で組織する労働組合がない場合においては労働者の過半数を代表する者の同意を得て、厚生労働省令で定めるところにより、当該労働日数を超えない範囲内において当該各期間における労働日及び当該総労働時間を超えない範囲内において当該各期間における労働日ごとの労働時間を定めなければならない。 - 日本法令外国語訳データベースシステム

(2) Where a consolidated corporation that is a specially-related shareholder, etc. has a business year that commenced within ten years before the first day of the consolidated business year that includes the day on which the event listed in any item of the preceding paragraph has occurred, which is not included in a consolidated business year, and has a taxed amount of retained income (meaning a taxed amount of retained income prescribed in Article 66-9-8(1); hereinafter the same shall apply in this paragraph) for the said business year that is not included in a consolidated business year, with regard to the application of the provision of the preceding paragraph, such taxed amount of retained income shall be deemed to be an individually taxed amount of retained income for each consolidated business year within the preceding ten years which corresponds to the period of the said business year. 例文帳に追加

２　特殊関係株主等である連結法人の前項各号に掲げる事実が生じた日を含む連結事業年度開始の日前十年以内に開始した事業年度に連結事業年度に該当しないものがある場合において、その該当しない事業年度に係る課税済留保金額（第六十六条の九の八第一項に規定する課税済留保金額をいう。以下この項において同じ。）があるときは、前項の規定の適用については、その課税済留保金額は、当該事業年度の期間に対応する前十年以内の各連結事業年度の個別課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

(2) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 40-10(2)(iii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of the preceding paragraph with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 66-9-6(1) or Article 68-93-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

２　法第四十条の十第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額（以下この項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（平成十九年十月一日前に開始した事業年度及び特定外国法人（法第六十六条の九の六第一項又は第六十八条の九十三の六第一項に規定する特定外国法人を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(iii) A business year within ten years prior to the company split, etc. prescribed in Article 66-8(3)(iii) of the Act (hereinafter referred to as a "business year within ten years prior to the company split, etc." in this Article) of a split corporation, etc. (meaning a split corporation, corporation making a capital contribution in kind , or corporation effecting post-formation acquisition of assets and/or liabilities ; hereinafter the same shall apply in this paragraph and paragraph (8)) pertaining to a qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. prescribed in Article 66-8(3)(iii) of the Act; hereinafter the same shall apply in this paragraph and paragraph (8)) (excluding a business year within ten years prior to the company split when falling under the case listed in the next item and a business year within ten years prior to the company split, etc. listed in item (v)): The relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

三　適格分社型分割等（法第六十六条の八第三項第三号に規定する適格分社型分割等をいう。以下この項及び第八項において同じ。）に係る分割法人等（分割法人、現物出資法人又は事後設立法人をいう。以下この項及び第八項において同じ。）の同号に規定する分割等前十年内事業年度（以下この条において「分割等前十年内事業年度」という。）（次号に掲げる場合に該当するときの分割等前十年内事業年度及び第五号に掲げる分割等前十年内事業年度を除く。）　当該分割法人等の分割等前十年内事業年度開始の日を含む当該内国法人の各事業年度 - 日本法令外国語訳データベースシステム

(iii) A business year within ten years prior to the company split, etc. prescribed in Article 68-92(3)(iii) of the Act (hereinafter referred to as a "business year within ten years prior to the company split, etc." in this Article) of a split corporation, etc. (meaning a split corporation, corporation making a capital contribution-in-kind, or corporation effecting post-formation acquisition of assets and/or liabilities; hereinafter the same shall apply in this paragraph and paragraph (8)) pertaining to a qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. prescribed in Article 68-92(3)(iii) of the Act; hereinafter the same shall apply in this paragraph and paragraph (8)) (excluding a business year within ten years prior to the company split when falling under the case listed in the next item and a business year within ten years prior to the company split, etc. listed in item (v)): The relevant consolidated business year of the said consolidated corporation including the first day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

三　適格分社型分割等（法第六十八条の九十二第三項第三号に規定する適格分社型分割等をいう。以下この項及び第八項において同じ。）に係る分割法人等（分割法人、現物出資法人又は事後設立法人をいう。以下この項及び第八項において同じ。）の同号に規定する分割等前十年内事業年度（以下この条において「分割等前十年内事業年度」という。）（次号に掲げる場合に該当するときの分割等前十年内事業年度及び第五号に掲げる分割等前十年内事業年度を除く。）　当該分割法人等の分割等前十年内事業年度開始の日を含む当該連結法人の各連結事業年度 - 日本法令外国語訳データベースシステム

(i) The transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate-related corporation referred to in paragraph (1)(iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by an Ordinance of the Ministry of Finance as being similar thereto; referred to as "listed shares, etc." in the next item) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the said real estate-related corporation's issued shares or capital contributions (excluding own shares or capital contributions that the said real estate-related corporation owns; referred to as "issued shares, etc." in the next item) and the person who transferred the shares or capital contributions is the said specially-related shareholder, etc.; 例文帳に追加

一　譲渡事業年度開始の日の前日において、その株式又は出資（金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式の又は出資（当該不動産関連法人が有する自己の株式又は出資を除く。次号において「発行済株式等」という。）の総数又は総額の百分の五を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡 - 日本法令外国語訳データベースシステム

Article 12-2 In case of the preceding Article, paragraph (3), if a business operator employing workers in the number specified by the Ordinance of the Ministry of Health, Labour and Welfare or less has taken the measures specified by the Ordinance of the Ministry of Health, Labour and Welfare to secure safety or health of the workers employed for such business during any insurance year of three consecutive insurance years, and such business operator submits the notification describing its intention to apply for the application of the provision of this Article in respect of the industrial accident insurance rate pertaining to such business and other matters specified by the Ordinance of the Ministry of Health, Labour and Welfare within six months from the first day of the insurance year following any insurance year during which such measures were taken, then the provision of the same paragraph shall apply to the industrial accident insurance rate prescribed in the same paragraph for the insurance year two years following the last insurance year of such consecutive three insurance years, by replacing the term "forty one-hundredth (40/100)" in the same paragraph with "forty-five one-hundredth (45/100)". 例文帳に追加

第十二条の二　前条第三項の場合において、厚生労働省令で定める数以下の労働者を使用する事業主が、連続する三保険年度中のいずれかの保険年度においてその事業に使用する労働者の安全又は衛生を確保するための措置で厚生労働省令で定めるものを講じたときであつて、当該措置が講じられた保険年度のいずれかの保険年度の次の保険年度の初日から六箇月以内に、当該事業に係る労災保険率につきこの条の規定の適用を受けようとする旨その他厚生労働省令で定める事項を記載した申告書を提出しているときは、当該連続する三保険年度中の最後の保険年度の次の次の保険年度の同項の労災保険率については、同項中「百分の四十」とあるのは、「百分の四十五」として、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

(1) Where, on any day, there is -- (a) a general interruption or subsequent dislocation in the postal services of Singapore; (b) an event or circumstances causing an interruption in the normal operation of the Registry; or (c) an interruption in the operation of the electronic online system, the Registrar may certify the day as being one on which there is an “interruption” and, where any period of time specified in the Act or these Rules for the giving, making or filing of any notice, application or other document expires on a day so certified the period shall be extended to the first day next following (not being an excluded day) which is not so certified.例文帳に追加

(1) 何れかの日において， (a) シンガポールの郵便業務に全面的中断若しくは事後混乱が発生した場合， (b) 登録局の正常な運営に中断をもたらすような事象若しくは状況が発生した場合，又は (c) 電子オンラインシステム運用の中断が発生した場合は， 登録官は，当該日を「中断」があった日であるものとして認定することができ，また，何らかの通知，申請又はその他の書類を与え，行い又は提出するために法又は本規則で定める期間がそのように認定された日に満了する場合は，当該期間は，そのように認定された日でない翌日(非就業日を除く)まで延長される。 - 特許庁

The date establishing priority shall be: (a) in general, the date of filing of the trademark application (application priority); (b) in the cases defined by the Paris Convention for the Protection of Industrial Property, the date of filing of a foreign application (convention priority); (c) in the cases defined in the communication of the President of the Hungarian Patent Office published in the Hungarian Official Gazette, the first day of displaying the sign at an exhibition, which shall not be earlier than six months prior to the date of filing of the application (exhibition priority); (d) the date of filing of a prior and pending trademark application for the same sign, which is not earlier than six months prior to the application in question, provided that there has been no other priority claimed in relation thereto (internal priority).例文帳に追加

優先権を設定する日は，次のとおりとする。 (a) 一般的に，商標の出願日(出願による優先権) (b) 工業所有権の保護に関するパリ条約によって規定されている場合については，外国出願の出願日(条約による優先権) (c) ハンガリー官報に公告されたハンガリー特許庁長官の通達において規定されている場合については，当該標識を博覧会で展示した最初の日であって当該商標出願の出願日前6月以内であるもの(博覧会優先権)。 (d) 同一の標識について係属中の先の出願の出願日であって問題の出願前6月以内であるもの。ただし，それに関して他の優先権が主張されていないことを条件とする。(国内優先権) - 特許庁

(2) An employer shall, pursuant to Ordinance of the Ministry of Health, Labour and Welfare, with regard to an employed worker who takes care of a Subject Family Member in Care-requiring Condition, take measures that facilitate the worker to take care of the Subject Family Member in Care-requiring Condition while continuing working, such as shortening of working hours, for a period exceeding 93 consecutive days upon application from the worker (or a period which is obtained by subtracting from 93 days the Number of Days for Family Care Leave, etc., in cases where the worker takes one or more days of Family Care Leave, etc. during the period from the day on which said worker was first employed until the day prior to the first day of said continued period; a period in which the worker did not take Family Care Leave for the Subject Family Member within the continued period from the Family Care Leave Scheduled Start Date for the first Family Care Leave pertaining to said Care-requiring Condition of the Subject Family Member, in cases where said worker has taken Family Care Leave for said Care-requiring Condition for the Subject Family Member). 例文帳に追加

２　事業主は、その雇用する労働者のうち、その要介護状態にある対象家族を介護する労働者に関して、厚生労働省令で定めるところにより、労働者の申出に基づく連続する九十三日の期間（当該労働者の雇入れの日から当該連続する期間の初日の前日までの期間における介護休業等日数が一以上である場合にあっては、九十三日から当該介護休業等日数を差し引いた日数の期間とし、当該労働者が当該対象家族の当該要介護状態について介護休業をしたことがある場合にあっては、当該連続する期間は、当該対象家族の当該要介護状態について開始された最初の介護休業に係る介護休業開始予定日とされた日から起算した連続する期間のうち当該労働者が介護休業をしない期間とする。）以上の期間における勤務時間の短縮その他の当該労働者が就業しつつその要介護状態にある対象家族を介護することを容易にするための措置を講じなければならない。 - 日本法令外国語訳データベースシステム

Article 6 (1) When officials at the rank of assistant director or higher at the headquarters 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 National Public Service Ethics Code as the reward for a personal service offered, based on a relationship between the business operators, etc. and the duties of officials (limited to cases where they were officials at the rank of assistant director or higher at the headquarters 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 officials shall submit a report of gifts, etc., describing the following items to the heads of each ministry and agency, etc. (this refers to the heads of each ministry and agency and the heads of the specified incorporated administrative agencies; the same shall apply hereinafter) or to a person who is delegated by them 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"). 例文帳に追加

第六条　本省課長補佐級以上の職員は、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職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国家公務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本省課長補佐級以上の職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、各省各庁の長等（各省各庁の長及び特定独立行政法人の長をいう。以下同じ。）又はその委任を受けた者に提出しなければならない。 - 日本法令外国語訳データベースシステム

(2) The provisions of paragraphs (2) to (4) of the preceding Article shall apply mutatis mutandis to the basic daily pension benefit amount. In this case, the term "the preceding paragraph" in paragraph (2) of said Article shall be deemed to be replaced with "paragraph (1) of the following Article"; in paragraph (2), item (i), the term "temporary absence from work compensation benefits, etc." shall be deemed to be replaced with "insurance benefits in pension form", the term "the day on which the grounds for payment arose", shall be deemed to be replaced with "the month for which payment is to be made," the term "the first day of the quarter containing the day... arose (hereinafter referred to as the "standard day" in the following item)" shall be deemed to be replaced with "August 1 of the fiscal year containing the day... arose (in cases where said month falls on the months from April to July, August 1 of the fiscal year one year before such fiscal year; hereinafter referred to as the "standard day" in the this paragraph)," and the term "age of a worker... (hereinafter referred to as the "standard day" in the following item)" shall be deemed to be replaced with "age of a worker... (hereinafter referred to as the "standard day" in the following item; in cases where a compensation pension for surviving family or a pension for surviving family is to be paid, the age of a worker who is to receive such payment as of the standard day obtained by making the calculation on the assumption that the death of the worker pertaining to the grounds for making said payment has not occurred; hereinafter the same shall apply in the following item)"; and the term "temporary absence from work compensation benefits, etc." in paragraph (2), item (ii) shall be deemed to be replaced with "insurance benefits in pension form". 例文帳に追加

２　前条第二項から第四項までの規定は、年金給付基礎日額について準用する。この場合において、同条第二項中「前項」とあるのは「次条第一項」と、同項第一号中「休業補償給付等」とあるのは「年金たる保険給付」と、「支給すべき事由が生じた日」とあるのは「支給すべき月」と、「四半期の初日（次号」とあるのは「年度の八月一日（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、当該年度の前年度の八月一日。以下この項」と、「年齢の」とあるのは「年齢（遺族補償年金又は遺族年金を支給すべき場合にあつては、当該支給をすべき事由に係る労働者の死亡がなかつたものとして計算した場合に得られる当該労働者の基準日における年齢。次号において同じ。）の」と、同項第二号中「休業補償給付等」とあるのは「年金たる保険給付」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(5) The amount obtained as a result of an adjustment for the amount of loss prescribed in Article 40-4(2)(ii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of paragraph (1), (2) or (3) with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before April 1, 1978 and a business year during which the company did not fall under the category of a specified foreign subsidiary company, etc. (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) or Article 68-90(1) of the Act)) (such loss shall exclude the amount deducted in the business years preceding the said relevant business year pursuant to the provisions of this paragraph) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

５　法第四十条の四第二項第二号に規定する欠損の金額に係る調整を加えた金額は、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（昭和五十三年四月一日前に開始した事業年度及び特定外国子会社等（法第六十六条の六第一項又は第六十八条の九十第一項に規定する特定外国子会社等を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(5) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 66-6(2)(ii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of paragraph (1), paragraph (2) or paragraph (3), with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years before the first day of the relevant business year (excluding business years that commenced before April 1, 1978 and business years during which the company did not fall under the category of a specified foreign subsidiary company, etc. (including specified foreign subsidiary companies, etc. prescribed in Article 40-4(1) or Article 68-90(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-115(5)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

５　法第六十六条の六第二項第二号に規定する欠損の金額に係る調整を加えた金額は、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（昭和五十三年四月一日前に開始した事業年度及び特定外国子会社等（法第四十条の四第一項又は第六十八条の九十第一項に規定する特定外国子会社等を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の百十五第五項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(2) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 66-9-6(2)(iii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of the preceding paragraph, with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 40-10(1) or Article 68-93-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-120-9(2)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

２　法第六十六条の九の六第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額（以下この項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（平成十九年十月一日前に開始した事業年度及び特定外国法人（法第四十条の十第一項又は第六十八条の九十三の六第一項に規定する特定外国法人を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の百二十の九第二項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(5) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 68-90(2)(ii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of paragraph (1), paragraph (2) or paragraph (3), with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years before the first day of the relevant business year (excluding business years during which the company did not fall under the category of a specified foreign subsidiary company, etc. (including specified foreign subsidiary companies, etc. prescribed in Article 40-4(1) or Article 66-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-15(5)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

５　法第六十八条の九十第二項第二号に規定する欠損の金額に係る調整を加えた金額は、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（特定外国子会社等（法第四十条の四第一項又は第六十六条の六第一項に規定する特定外国子会社等を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の十五第五項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(2) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 68-93-6(2)(iii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of the preceding paragraph with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 40-10(1) or Article 66-9-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-20-9(2)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

２　法第六十八条の九十三の六第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額（以下この項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（平成十九年十月一日前に開始した事業年度及び特定外国法人（法第四十条の十第一項又は第六十六条の九の六第一項に規定する特定外国法人を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の二十の九第二項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(5) With respect to domestic source income listed in Article 161(i)-2 to be distributed as prescribed in the said paragraph, in the case where a nonresident or foreign corporation that is a partner engaged in a partnership contract prescribed in the said item (including a person similar thereto who is specified by a Cabinet Order) receives money or any other assets (hereinafter referred to as "money, etc." in this paragraph) as the domestic source income arising during the accounting period specified in the said partnership contract or any other period similar thereto (in the case where such period is longer than one year: each term set by dividing the period by one year each since the first day of the period (including the last term that is shorter than one year, if any); hereinafter referred to as the "accounting period" in this paragraph), the provisions of this Act shall be applied by deeming that the person who makes the said distribution makes payment of the domestic source income, and deeming that payment has been made as of the day on which the said money, etc. has been paid (in the case where the money, etc. pertaining to the domestic source income has not yet been paid within two months from the day following the end of the accounting period: as of the last day of the two-month period). 例文帳に追加

５　第百六十一条第一号の二に規定する配分を受ける同号に掲げる国内源泉所得については、同号に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である非居住者又は外国法人が当該組合契約に定める計算期間その他これに類する期間（これらの期間が一年を超える場合は、これらの期間をその開始の日以後一年ごとに区分した各期間（最後に一年未満の期間を生じたときは、その一年未満の期間）。以下この項において「計算期間」という。）において生じた当該国内源泉所得につき金銭その他の資産（以下この項において「金銭等」という。）の交付を受ける場合には、当該配分をする者を当該国内源泉所得の支払をする者とみなし、当該金銭等の交付をした日（当該計算期間の末日の翌日から二月を経過する日までに当該国内源泉所得に係る金銭等の交付がされない場合には、同日）においてその支払があつたものとみなして、この法律の規定を適用する。 - 日本法令外国語訳データベースシステム

(ii) Where the average salary amount (meaning the average monthly 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) per period categorized as January to March, April to June, July to September, and October to December (hereinafter referred to as a "quarter" in this Article) has exceeded 110 percent or fallen below 90 percent of the average salary for the quarter containing the day of the occurrence of the grounds for calculation (in cases where the amount calculated pursuant to the provision of this item (hereinafter referred to as the "revised daily amount" in this item) is regarded as the basic daily temporary absence from work benefit amount, the quarter two quarters before the first quarter for which said revised basic daily amount is to be used as the basis for calculating the amount of temporary absence from work compensation benefits, etc.), in relation to the temporary absence from work compensation benefits, etc. for which grounds for payment arise on or after the first day contained in the quarter two quarters after the quarter in which such increase or decrease has occurred, the basic daily temporary absence from work benefit amount shall be the amount obtained by multiplying the amount calculated as the basic daily benefit amount pursuant to the provision of the preceding Article (in cases where a revised daily amount is regarded as the basic daily temporary absence from work benefit amount, said revised daily amount) by a rate specified by the Minister of Health, Labour and Welfare based on that rate of increase or decrease. 例文帳に追加

二　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（以下この条において「四半期」という。）ごとの平均給与額（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一箇月平均額をいう。以下この号において同じ。）が、算定事由発生日の属する四半期（この号の規定により算定した額（以下この号において「改定日額」という。）を休業給付基礎日額とすることとされている場合にあつては、当該改定日額を休業補償給付等の額の算定の基礎として用いるべき最初の四半期の前々四半期）の平均給与額の百分の百十を超え、又は百分の九十を下るに至つた場合において、その上昇し、又は低下するに至つた四半期の翌々四半期に属する最初の日以後に支給すべき事由が生じた休業補償給付等については、その上昇し、又は低下した比率を基準として厚生労働大臣が定める率を前条の規定により給付基礎日額として算定した額（改定日額を休業給付基礎日額とすることとされている場合にあつては、当該改定日額）に乗じて得た額を休業給付基礎日額とする。 - 日本法令外国語訳データベースシステム

(3) When the applicable period referred to in item (ii) of paragraph (1) of Article 32-4 of the Act (hereinafter referred to as "the applicable period" in this Article) exceeds three months, annual working days stipulated by Ordinance of the Ministry of Health, Labour and Welfare referred to in paragraph (3) of Article 32-4 of the Act shall be limited to 280 days in the applicable period. However, in case where the applicable period exceeds three months and there had been the other agreement (including resolutions by a labor-management or resolutions by a working hours reduction task force committee) (if there had been more than one agreement, an agreement just before the new agreement shall be applicable; hereinafter referred to in this paragraph as "the former agreement") under the provisions of paragraph (1) of Article 32-4 of the Act with its applicable period exceeding three months and containing one year or less whose last day is followed by the first day of the applicable period, yearly working days shall be shorter one, either days determined by subtracting one day from the yearly working days in the applicable period stipulated under the former agreement or 280 days, if the daily limited working hours exceed longer one, either the daily limited working hours stipulated under the former agreement or nine hours, or the weekly limited working hours exceed longer one, either the weekly limited working hours stipulated under the former agreement or 48 hours. 例文帳に追加

３　法第三十二条の四第三項の厚生労働省令で定める労働日数の限度は、同条第一項第二号の対象期間（以下この条において「対象期間」という。）が三箇月を超える場合は対象期間について一年当たり二百八十日とする。ただし、対象期間が三箇月を超える場合において、当該対象期間の初日の前一年以内の日を含む三箇月を超える期間を対象期間として定める法第三十二条の四第一項の協定（労使委員会の決議及び労働時間短縮推進委員会の決議を含む。）（複数ある場合においては直近の協定（労使委員会の決議及び労働時間短縮推進委員会の決議を含む。）。以下この項において「旧協定」という。）があつた場合において、一日の労働時間のうち最も長いものが旧協定の定める一日の労働時間のうち最も長いもの若しくは九時間のいずれか長い時間を超え、又は一週間の労働時間のうち最も長いものが旧協定の定める一週間の労働時間のうち最も長いもの若しくは四十八時間のいずれか長い時間を超えるときは、旧協定の定める対象期間について一年当たりの労働日数から一日を減じた日数又は二百八十日のいずれか少ない日数とする。 - 日本法令外国語訳データベースシステム

Article 53-2 (1) When the Minister of Health, Labour and Welfare modifies the employment insurance rate within the scope of fifteen point five one-thousandth (15.5/1000) to seventeen point five one-thousandth (17.5/1000) inclusive (or seventeen point five one-thousandth (17.5/1000) to ninety point five one-thousandth (19.5/1000) inclusive in case of the businesses prescribed in the proviso to the same Article, paragraph (4) (excluding the businesses listed in item (iii) of the same paragraph), or eighteen point five one-thousandth (18.5/1000) to twenty point five one-thousandth (20.5/1000) inclusive in case of the businesses listed in such item) pursuant to the provision of Article 12, paragraph (5) of the Act on Collection, etc. of Insurance Premiums of Labor Insurance as revised by the provision of Article 7 (hereinafter referred to as the "New Collection Act" in this Article to Article 53-4 of the Supplementary Provisions), during the period up to and including the day preceding the day on which 50 days have elapsed from the first day of the insurance year starting on April 1, 2007, he/she may prescribe that such modification should apply to the labor insurance premiums pertaining to the period on and after April 1, 2007. In this case, if the employment insurance rate has been modified pursuant to the provision of the same Article, paragraph (8), the term "fifteen point five one-thousandth (15.5/1000) to seventeen point five one-thousandth (17.5/1000) inclusive" in the first sentence shall be deemed to be replaced with "fifteen one-thousandth (15/1000) to seventeen one-thousandth (17/1000) inclusive", the term "seventeen point five one-thousandth (17.5/1000) to ninety point five one-thousandth (19.5/1000) inclusive" with "seventeen one-thousandth (17/1000) to ninety one-thousandth (19/1000) inclusive", and the term "eighteen point five one-thousandth (18.5/1000) to twenty point five one-thousandth (20.5/1000) inclusive" with "eighteen one-thousandth (18/1000) to twenty one-thousandth (20/1000) inclusive". 例文帳に追加

第五十三条の二　厚生労働大臣は、平成十九年四月一日から始まる保険年度の初日から五十日を経過する日の前日までの間に、第七条の規定による改正後の労働保険の保険料の徴収等に関する法律（以下この条から附則第五十三条の四までにおいて「新徴収法」という。）第十二条第五項の規定に基づき、雇用保険率を千分の十五・五から千分の十七・五まで（同条第四項ただし書に規定する事業（同項第三号に掲げる事業を除く。）については千分の十七・五から千分の十九・五まで、同号に掲げる事業については千分の十八・五から千分の二十・五まで）の範囲内において変更したときは、当該変更を平成十九年四月一日以後の期間に係る労働保険料について適用するものとすることができる。この場合において、同条第八項の規定により雇用保険率が変更されているときは、前段中「千分の十五・五から千分の十七・五まで」とあるのは「千分の十五から千分の十七まで」と、「千分の十七・五から千分の十九・五まで」とあるのは「千分の十七から千分の十九まで」と、「千分の十八・五から千分の二十・五まで」とあるのは「千分の十八から千分の二十まで」とする。 - 日本法令外国語訳データベースシステム

Article 66-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の八　第六十六条の六第一項の規定の適用を受けた内国法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた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（以下この条において「前十年以内の各事業年度」という。）において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の九の八　第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた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（以下この条において「前十年以内の各事業年度」という。）において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム