「"the Last"」に関連した英語例文の一覧と使い方(162ページ目) - Weblio英語例文検索

The matters specified by an ordinance of the competent ministry set forth in Article 144, paragraph 1 of the Act shall be as follows, in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger is a Member Commodity Exchange: (i) matters concerning the appropriateness of the provisions on matters listed in the respective items of Article 56-2 (in the case where there are no such provisions, the fact thereof); (ii) the following matters concerning the Member Commodity Exchange Surviving an Absorption-Type Merger: (a) an inventory of property and a balance sheet pertaining to the final business - 84 - year (for a Member Commodity Exchange, the final business year in the case where approval under Article 68 of the Act was received for Settlement Related Documents, etc. prescribed in Article 66, paragraph 1 of the Act pertaining to the respective business years, and for an Incorporated Commodity Exchange, the final business year prescribed in Article 2, item 24 of the Company Act; the same shall apply hereinafter), and the contents of a profit and loss statement prepared along with said balance sheet; (b) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Surviving an Absorption-Type Merger, such as the disposition of important property and the sharing of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Surviving an Absorption-Type Merger), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (iii) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an Absorption-Type Merger) at said Member Commodity Exchange Dissolved in an Absorption-Type Merger - 85 - (excluding Member Commodity Exchanges which clear the account pursuant to the provisions of Article 475 (excluding item 1 and item 3) of the Company Act as applied mutatis mutandis pursuant to Article 77, paragraph 1 of the Act) (hereinafter such Member Commodity Exchange shall be referred to as a "Clearing Member Commodity Exchange"), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (iv) matters concerning estimates of the performance of liabilities (limited to liabilities to be borne for creditors who may state objections against the Absorption-Type Merger pursuant to the provisions of Article 124, paragraph 1 of the Act as applied mutatis mutandis pursuant to Article 144, paragraph 5 of the Act) of the Member Commodity Exchange Surviving an Absorption-Type Merger on and after the day when the Absorption-Type Merger came into effect; (v) when there have been changes to the matters listed in the preceding items after 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act, said new matters. 例文帳に追加

法第百四十四条第一項の主務省令で定める事項は、吸収合併存続商品取引所が会員商品 取引所である場合にあっては、次に掲げる事項とする。一 第五十六条の二各号に掲げる事項についての定め（当該定めがない場合にあっては、 当該定めがないこと）の相当性に関する事項 二吸収合併存続会員商品取引所についての次に掲げる事項 イ最終事業年度（会員商品取引所にあっては各事業年度に係る法第六十六条第一項 に規定する決算関係書類等につき法第六十八条の承認を受けた場合における当該 各事業年度のうち最も遅いものとし、株式会社商品取引所にあっては会社法第二 条第二十四号に規定する最終事業年度とする。以下同じ。）に係る財産目録、貸借 対照表及び当該貸借対照表とともに作成された損益計算書の内容 ロ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続会員商 品取引所の成立の日）後に重要な財産の処分、重大な債務の負担その他の当該吸 収合併存続会員商品取引所の財産の状況に重要な影響を与える事象が生じたとき は、その内容（法第百四十四条第四項の会員総会の日の十日前の日後吸収合併の 効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあって は、当該新たな最終事業年度の末日後に生じた事象の内容に限る。） 三吸収合併消滅会員商品取引所（法第七十七条第一項において準用する会社法第四百 七十五条（第一号及び第三号を除く。）の規定により清算をする会員商品取引所（以 下「清算会員商品取引所」という。）を除く。）において最終事業年度の末日（最終事 業年度がない場合にあっては、吸収合併消滅会員商品取引所の成立の日）後に重要な 財産の処分、重大な債務の負担その他の当該吸収合併消滅会員商品取引所の財産の状 況に重要な影響を与える事象が生じたときは、その内容（法第百四十四条第四項の会 員総会の日の十日前の日後吸収合併の効力が生ずる日までの間に新たな最終事業年度 が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象 の内容に限る。）四吸収合併が効力を生ずる日以後における吸収合併存続会員商品取引所の債務（法第 百四十四条第五項において準用する法第百二十四条第一項の規定により吸収合併につ いて異議を述べることができる債権者に対して負担する債務に限る。）の履行の見込 みに関する事項 五法第百四十四条第四項の会員総会の日の十日前の日後、前各号に掲げる事項に変 更が生じたときは、変更後の当該事項 - 経済産業省

The matters specified by an ordinance of the competent ministry set forth in Article 144-2 paragraph 1 of the Act shall be as follows: (i) matters concerning the appropriateness of the provisions on matters listed in the respective items of Article 56-2 (in the case where there are no such provisions, the fact thereof);(ii) the following matters concerning the Member Commodity Exchange Dissolved in an Absorption-Type Merger (excluding Clearing Member Commodity Exchanges): (a) an inventory of property and a balance sheet pertaining to the final business year and the contents of a profit and loss statement prepared along with said balance sheet; (b) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an - 89 - Absorption-Type Merger; the same shall apply in item 4), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-2, paragraph 2 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (iii) a balance sheet which the Member Commodity Exchange Dissolved in an Absorption-Type Merger (limited to a Clearing Member Commodity Exchange) prepared pursuant to the provisions of Article 492, paragraph 1 of the Company Act as applied mutatis mutandis pursuant to Article 77, paragraph 1 of the Act; (iv) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Surviving an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Surviving an Absorption-Type Merger) at said Member Commodity Exchange Surviving an Absorption-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-2, paragraph 2 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (v) matters concerning estimates of the performance of liabilities (limited to liabilities to be borne for creditors who may state objections against the Absorption-Type Merger pursuant to the provisions of Article 124, paragraph 1 of the Act as applied mutatis mutandis pursuant to Article 144-2, paragraph 3 of the Act) of the Member Commodity Exchange Surviving an Absorption-Type - 90 - Merger on and after the day when the Absorption-Type Merger came into effect; (vi) when changes have taken place to the matters listed in the preceding items during the period between 10 days prior to a general meeting of members set forth in Article 144-2, paragraph 2 of the Act and the day when the Absorption-Type Merger came into effect, said new matters. 例文帳に追加

法第百四十四条の二第一項の主務省令で定める事項は、次に掲げるものとする。 一 第五十六条の二各号に掲げる事項についての定め（当該定めがない場合にあっては、 当該定めがないこと）の相当性に関する事項 二 吸収合併消滅会員商品取引所（清算会員商品取引所を除く。）についての次に掲げ る事項 イ最終事業年度に係る財産目録、貸借対照表及び当該貸借対照表とともに作成され た損益計算書の内容 ロ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併消滅会員商 品取引所の成立の日。第四号において同じ。）後に重要な財産の処分、重大な債務 の負担その他の当該吸収合併消滅会員商品取引所の財産の状況に重要な影響を与 える事象が生じたときは、その内容（法第百四十四条の二第二項の会員総会の日 の十日前の日後吸収合併の効力が生じた日までの間に新たな最終事業年度が存す ることとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の 内容に限る。）三 吸収合併消滅会員商品取引所（清算会員商品取引所に限る。）が法第七十七条第一 項において準用する会社法第四百九十二条第一項の規定により作成した貸借対照表 四吸収合併存続会員商品取引所において最終事業年度の末日（最終事業年度がない場 合にあっては、吸収合併存続会員商品取引所の成立の日）後に重要な財産の処分、重 大な債務の負担その他の当該吸収合併存続会員商品取引所の財産の状況に重要な影響 を与える事象が生じたときは、その内容（法第百四十四条の二第二項の会員総会の日 の十日前の日後吸収合併の効力が生じた日までの間に新たな最終事業年度が存するこ ととなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限 る。） 五吸収合併が効力を生じた日以後における吸収合併存続会員商品取引所の債務（法第 百四十四条の二第三項において準用する法第百二十四条第一項の規定により吸収合 併について異議を述べることができる債権者に対して負担する債務に限る。）の履行 の見込みに関する事項 六法第百四十四条の二第二項の会員総会の日の十日前の日後吸収合併の効力が生じた 日までの間に、前各号に掲げる事項に変更が生じたときは、変更後の当該事項 - 経済産業省

The matters specified by an ordinance of the competent ministry set forth in Article 144-3, paragraph 1 of the Act shall be as follows in the case where a Member Commodity Exchange Established by an Incorporation-Type Merger is a Member Commodity Exchange: (i) matters concerning the appropriateness of the provisions on matters listed in respective items of Article 57; (ii) the following matters concerning another Member Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding Clearing Member Commodity Exchanges; the same shall apply in this item): (a) an inventory of property and a balance sheet pertaining to the final business year and the contents of a profit and loss statement prepared along with said balance sheet; (b) when there has occurred an event that has a significant influence on the status of the property of another Member Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business - 92 - year (in the case where the final business year does not exist, the day of the establishment of said other Member Commodity Exchange Dissolved in an Incorporation-Type Merger) at said other Member Commodity Exchange Dissolved in an Incorporation-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act and the day of the establishment of the Member Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); (iii) a balance sheet which another Member Commodity Exchange Dissolved in an Incorporation-Type Merger (limited to a Clearing Member Commodity Exchange) has prepared pursuant to the provisions of Article 492, paragraph 1 of the Company Act as applied mutatis mutandis pursuant to Article 77, paragraph 1 of the Act; (iv) when there has occurred an event that has a significant influence on the status of the property of another Member Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an Incorporation-Type Merger) at said Member Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding Clearing Member Commodity Exchanges; hereinafter the same shall apply in this item), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act and the day of the establishment of the Member Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final - 93 - business year); (v) matters concerning estimates of the performance of liabilities (excluding liabilities inherited from another Member Commodity Exchange Dissolved in an Incorporation-Type Merger) of the Member Commodity Exchange Established by an Incorporation-Type Merger on and after the day of the establishment of said Member Commodity Exchange Established by an Incorporation-Type Merger; (vi) when there have been changes to the matters listed in the preceding items after 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act, said new matters. 例文帳に追加

法第百四十四条の三第一項の主務省令で定める事項は、新設合併設立商品取引所が会員 商品取引所である場合にあっては、次に掲げる事項とする。一第五十七条各号に掲げる事項についての定めの相当性に関する事項 二他の新設合併消滅会員商品取引所（清算会員商品取引所を除く。以下この号におい て同じ。）についての次に掲げる事項 イ最終事業年度に係る財産目録、貸借対照表及び当該貸借対照表とともに作成され た損益計算書の内容 ロ他の新設合併消滅会員商品取引所において最終事業年度の末日（最終事業年度が ない場合にあっては、他の新設合併消滅会員商品取引所の成立の日）後に重要な 財産の処分、重大な債務の負担その他の当該他の新設合併消滅会員商品取引所の 財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百四十四 条の三第四項の会員総会の日の十日前の日後新設合併設立会員商品取引所の成立 の日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新 たな最終事業年度の末日後に生じた事業の内容に限る。） 三 他の新設合併消滅会員商品取引所（清算会員商品取引所に限る。）が法第七十七条 第一項において準用する会社法第四百九十二条第一項の規定により作成した貸借対照 表 四当該新設合併消滅会員商品取引所（清算会員商品取引所を除く。以下この号におい て同じ。）において最終事業年度の末日（最終事業年度がない場合にあっては、当該 新設合併消滅会員商品取引所の成立の日）後に重要な財産の処分、重大な債務の負担 その他の当該新設合併消滅会員商品取引所の財産の状況に重要な影響を与える事象が 生じたときは、その内容（法第百四十四条の三第四項の会員総会の日の十日前の日後 新設合併設立会員商品取引所の成立の日までの間に新たな最終事業年度が存すること となる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限 る。） 五新設合併設立会員商品取引所の成立の日以後における当該新設合併設立会員商品取 引所の債務（他の新設合併消滅会員商品取引所から承継する債務を除く。）の履行の 見込みに関する事項 六法第百四十四条の三第四項の会員総会の日の十日前の日後、前各号に掲げる事項に 変更が生じたときは、変更後の当該事項 - 経済産業省

The matters specified by an ordinance of the competent ministry set forth in Article 144-5, paragraph 1 of the Act shall be as follows: (i) matters concerning the appropriateness of the provisions on matters listed in Article 142, item 2 and item 3 of the Act (in the case where there are no such provisions, the fact thereof); (ii) the following matters concerning a Member Commodity Exchange Dissolved in an Absorption-Type Merger (excluding Clearing Member Commodity Exchanges): (a) an inventory of property and a balance sheet pertaining to the final business year and the contents of a profit and loss statement prepared along with said balance sheet; (b) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an Absorption-Type Merger; the same shall apply in item 4), the contents thereof (in the case where a new final business year emerges during the period between the earliest day among those listed in respective items of Article 144-5, paragraph 1 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (iii) a balance sheet which the Member Commodity Exchange Dissolved in an Absorption-Type Merger (limited to a Clearing Member Commodity Exchange) prepared pursuant to the provisions of Article 492, paragraph 1 of the Company Act as applied mutatis mutandis pursuant to Article 77, paragraph 1 of the Act; (a) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Surviving an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Surviving an Absorption-Type Merger), the contents thereof (in the case where a new final business year emerges during the period between the earliest day among those listed in respective items of Article 144-5, paragraph 1 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (b) when the final business year does not exist at the Member Commodity Exchange Surviving an Absorption-Type Merger, a balance sheet as on the day of the establishment of said Member Commodity Exchange Surviving an Absorption-Type Merger; (v) matters concerning estimates of the performance of liabilities (limited to liabilities to be borne for creditors who may state objections against the Absorption-Type Merger pursuant to the provisions of Article 144-10, paragraph 1 of the Act) of the Member Commodity Exchange Surviving an Absorption-Type Merger on and after the day when the Absorption-Type Merger came into effect; (vi) when there have been changes to the matters listed in the preceding items during the period between the earliest day among those listed in respective items of Article 144-5, paragraph 1 of the Act and the day when the Absorption-Type Merger came into effect, said new matters. 例文帳に追加

法第百四十四条の五第一項の主務省令で定める事項は、次に掲げるものとする。一法第百四十二条第二号及び第三号に掲げる事項についての定め（当該定めがない場 - 97 - 合にあっては、当該定めがないこと）の相当性に関する事項 二 吸収合併消滅会員商品取引所（清算会員商品取引所を除く。）についての次に掲げ る事項 イ最終事業年度に係る財産目録、貸借対照表及び当該貸借対照表とともに作成され た損益計算書の内容 ロ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併消滅会員商 品取引所の成立の日。第四号において同じ。）後に重要な財産の処分、重大な債務 の負担その他の当該吸収合併消滅会員商品取引所の財産の状況に重要な影響を与 える事象が生じたときは、その内容（法第百四十四条の五第一項各号に掲げる日 のいずれか早い日後吸収合併の効力が生じた日までの間に新たな最終事業年度が 存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事 象の内容に限る。） 三 吸収合併消滅会員商品取引所（清算会員商品取引所に限る。）が法第七十七条第一 項において準用する会社法第四百九十二条第一項の規定により作成した貸借対照表 四吸収合併存続株式会社商品取引所において次に掲げる事項 イ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続株式会 社商品取引所の成立の日）後に重要な財産の処分、重大な債務の負担その他の当 該吸収合併存続株式会社商品取引所の財産の状況に重要な影響を与える事象が生 じたときは、その内容（法第百四十四条の五第一項各号に掲げる日のいずれか早 い日後吸収合併の効力が生じた日までの間に新たな最終事業年度が存することと なる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限 る。）ロ吸収合併存続株式会社商品取引所において最終事業年度がないときは、吸収合併 存続株式会社商品取引所の成立の日における貸借対照表 五吸収合併の効力が生ずる日以後における吸収合併存続株式会社商品取引所の債務 （法第百四十四条の十第一項の規定により吸収合併について異議を述べることができ る債権者に対して負担する債務に限る。）の履行の見込みに関する事項 六法第百四十四条の五第一項各号に掲げる日のいずれか早い日後吸収合併の効力が生 じた日までの間に、前各号に掲げる事項に変更が生じたときは、変更後の当該事項 - 経済産業省

(iv) with regard to the methods set forth in the preceding paragraph, item 1, (c) or (d), the following matters shall neither be deleted nor altered for five years after the last date when the transactions set forth in said Contents were carried out (when a claim pertaining to said Contents is filed for the period: until the date on which said period expires, the date when said period expires or the date when said claim is resolved, whichever occurs later); provided, however, that said Contents can be deleted in cases where the Contents provided for inspection are delivered with a document, in cases where the Contents provided for inspection are delivered by a method set forth in the preceding paragraph, item 1, (a) or (b), or in the preceding paragraph, item 2, with the consent of the customer (which means consent by the methods prescribed in Article 11, paragraph 1 of the Ordinance), or in cases where a customer is instructed to delete such Contents: 例文帳に追加

四前項第一号ハ又はニに掲げる方法にあっては、当該記載事項に掲げられた取引を最 後に行った日以後五年間（当該期間が終了する日までの間に当該記載事項に係る苦 情の申出があったときは、当該期間が終了する日又は当該苦情が解決した日のいず れか遅い日までの間）次に掲げる事項を消去し又は改変することができないもので あること。ただし、閲覧に供している記載事項を書面により交付する場合、顧客の 承諾（令第十一条第一項 に規定する方法による承諾をいう。）を得て前項第一号イ、 ロ若しくは前項第二号に掲げる方法により交付する場合又は顧客による当該記載事 項に係る消去の指図がある場合は、当該記載事項を消去することができる。 - 経済産業省

(xiii) a document stating, with regard to the parties to the merger, the number of officers who have been sentenced to imprisonment or severe punishment pertaining to Commodity Trading Consignment Business (including an equivalent punishment under the laws and regulations of a foreign state pertaining to the business equivalent of Commodity Trading Consignment Business in the foreign state), to fines pursuant to this Act or equivalent laws and regulations of a foreign state (including an equivalent punishment under the laws and regulations of a foreign state), or who have received a final disposition based on the provisions of the Act within the last five years, and include each said officer’s name, date of birth, and address, the name of the business office or department to which said person is assigned, the official title, whether or not said person has been registered as a Sales Representative, the date when and the reasons why punished by said fines or in receipt of said disposition, and all other such details; 例文帳に追加

十三過去五年以内に、合併の当事者について商品取引受託業務等に関して禁錮以上の 刑（外国において商品取引受託業務等に相当する業務に関してこれに相当する外国 の法令による刑を含む。）若しくは法若しくはこれに相当する外国の法令の規定によ り罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、又は法の規 定に基づく処分を受けたことのある職員の数、当該職員の氏名、生年月日、住所、 所属する営業所の名称、所属する部署、職名及び外務員登録の有無並びに当該禁錮 以上の刑若しくは当該罰金の刑に処せられ、又は当該処分を受けた年月日、理由及 びその内容を記載した書面 - 経済産業省

(ix) a document stating, with regard to the parties to an Incorporation-Type Demerger, the number of officers who have been sentenced to imprisonment or severe punishment pertaining to Commodity Trading Consignment Business (including an equivalent punishment under the laws and regulations of a foreign state pertaining to the business equivalent of Commodity Trading Consignment Business in such foreign state), to fines pursuant to this Act or equivalent laws and regulations of a foreign state (including an equivalent punishment under the laws and regulations of a foreign state), or who have received a final disposition based on the provisions of the Act within the last five years, and include each said officer’s name, date of birth, and address, the name of the business office or department to which said person is assigned, the official title, whether or not said person has been registered as a Sales Representative, the date when and the reasons why punished by said fines or in receipt of said disposition, and all other such details; 例文帳に追加

九過去五年以内に、新設分割の当事者について商品取引受託業務等に関して禁錮以上 の刑（外国において商品取引受託業務等に相当する業務に関してこれに相当する外 国の法令による刑を含む。）若しくは法若しくはこれに相当する外国の法令の規定に より罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、又は法の 規定に基づく処分を受けたことのある職員の数、当該職員の氏名、生年月日、住所、 所属する営業所の名称、所属する部署、職名及び外務員登録の有無並びに当該禁錮 以上の刑若しくは当該罰金の刑に処せられ、又は当該処分を受けた年月日、理由及 びその内容を記載した書面 - 経済産業省

(xiii) a document stating, with regard to the parties to an Absorption-Type Demerger, the number of officers who have been sentenced to imprisonment or severe punishment pertaining to Commodity Trading Consignment Business (including an equivalent punishment under the laws and regulations of a foreign - 217 - state pertaining to the business equivalent of Commodity Trading Consignment Business in the foreign state), to fines pursuant to this Act or equivalent laws and regulations of a foreign state (including an equivalent punishment under the laws and regulations of a foreign state), or who have received a final disposition based on the provisions of the Act within the last five years, and include each said officer’s name, date of birth, and address, the name of the business office or department to which said person is assigned, the official title, whether or not said person has been registered as a Sales Representative, the date when and reasons why punished by said fines or in receipt of said disposition, and all other such details; 例文帳に追加

十三過去五年以内に、吸収分割の当事者について商品取引受託業務等に関して禁錮以 上の刑（外国において商品取引受託業務等に相当する業務に関してこれに相当する 外国の法令による刑を含む。）若しくは法若しくはこれに相当する外国の法令の規定 により罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、又は法 の規定に基づく処分を受けたことのある職員の数、当該職員の氏名、生年月日、住 所、所属する営業所の名称、所属する部署、職名及び外務員登録の有無並びに当該 禁錮以上の刑若しくは当該罰金の刑に処せられ、又は当該処分を受けた年月日、理 由及びその内容を記載した書面 - 経済産業省

(xiii) a document stating, with regard to the parties to the Business Transfer, the number of officers who have been sentenced to imprisonment or severe punishment pertaining to Commodity Trading Consignment Business (including an equivalent punishment under the laws and regulations of a foreign state pertaining to the business equivalent of Commodity Trading Consignment Business in the foreign state), to fines pursuant to this Act or equivalent laws and regulations of a foreign state (including an equivalent punishment under the laws and regulations of a foreign state), or who received a final disposition based on the provisions of the Act within the last five years, and include each said officer’s name, date of birth, and address, name of the business office or department to which said person is assigned, the official title, whether or not said person has been registered as a Sales Representative, the date when and the reasons why punished by said fines or in receipt of said disposition, and all other such details; 例文帳に追加

十三過去五年以内に、事業譲渡の当事者について商品取引受託業務等に関して禁錮以 上の刑（外国において商品取引受託業務等に相当する業務に関してこれに相当する 外国の法令による刑を含む。）若しくは法若しくはこれに相当する外国の法令の規定 により罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、又は法 の規定に基づく処分を受けたことのある職員の数、当該職員の氏名、生年月日、住 所、所属する営業所の名称、所属する部署、職名及び外務員登録の有無並びに当該 禁錮以上の刑若しくは当該罰金の刑に処せられ、又は当該処分を受けた年月日、理 由及びその内容を記載した書面 - 経済産業省

(2) Any person that has come to hold voting rights equaling or exceeding the Major Shareholder Threshold in a Small Amount and Short Term Insurance Provider due to any other event than the transactions or acts listed in the items of the preceding paragraph (other than the National Government, etc. set forth in Article 271-10, paragraph (1), the Specified Small Amount and Short Term Insurance Holding Company set forth in Article 272-35, paragraph (2) or the Specified Small Amount and Short Term Insurance Holding Company set forth in Article 272-37, paragraph (2); referred to as "Specified Small Amount and Short Term Insurance Major Shareholder" hereafter in this Article as well as in Article 333) shall take necessary measures for ensuring that it will cease to hold a number of votes equaling or exceeding the Major Shareholder Threshold in the Small Amount and Short Term Insurance Provider by the date which is one year after the last day of the Small Amount and Short Term Insurance Provider's business year in which the event occurred (referred to as "Grace Deadline" hereafter in this paragraph as well as in paragraph (4)); provided, however, that this shall not apply where the Specified Small Amount and Short Term Insurance Major Shareholder has received the approval of the Prime Minister for continuing to hold a number of votes equaling or exceeding the Major Shareholder Threshold in the Small Amount and Short Term Insurance Provider after the Grace Deadline. 例文帳に追加

２　前項各号に掲げる取引又は行為以外の事由により一の少額短期保険業者の主要株主基準値以上の数の議決権の保有者になった者（第二百七十一条の十第一項に規定する国等、第二百七十二条の三十五第二項に規定する特定少額短期持株会社及び第二百七十二条の三十七第二項に規定する少額短期保険持株会社を除く。以下この条及び第三百三十三条において「特定少額短期主要株主」という。）は、当該事由の生じた日の属する当該少額短期保険業者の事業年度の終了の日から一年を経過する日（以下この項及び第四項において「猶予期限日」という。）までに少額短期保険業者の主要株主基準値以上の数の議決権の保有者でなくなるよう、所要の措置を講じなければならない。ただし、当該特定少額短期主要株主が、猶予期限日後も引き続き少額短期保険業者の主要株主基準値以上の数の議決権の保有者であることについて内閣総理大臣の承認を受けた場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(2) In cases where a company makes Purchase, etc. of Listed Share Certificates, etc. through Tender Offer as a Tender Offeror as provided for in paragraph (1) of the preceding Article, if there occurs any new Material Fact pertaining to the company (including the case where it is found that there has been a Material Fact that occurred before the day on which the Tender Offer Notification is submitted and has not been published as provided for in Article 166(1)), the company shall publish the Material Fact and notify the details of the publication to the persons who accept the offer for Purchase, etc. of Listed Share Certificates, etc. made in the Tender Offer or make an offer for Sales, etc. of Listed Share Certificates, etc. for which the Tender Offer is made and the persons who are about to make Sales, etc. of such Listed Share Certificates, etc., pursuant to the provisions of a Cabinet Office Ordinance without delay during the period from the day on which the Tender Offer Notification is submitted to the last day of the Tender Offer Period (including the period to be extended under Article 27-8(8) as applied mutatis mutandis pursuant to paragraph (4) of this Article; the same shall apply in the following Article) as defined in Article 27-5 as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article. 例文帳に追加

２　前条第一項に規定する公開買付けによる上場株券等の買付け等を行う場合において、公開買付者である会社は、公開買付届出書を提出した日以後当該公開買付けに係る前条第二項において準用する第二十七条の五に規定する公開買付期間（第四項において準用する第二十七条の八第八項の規定により延長しなければならない期間を含む。次条において同じ。）の末日までの間において、当該会社に重要事実が生じたとき（公開買付届出書を提出する日前に生じた重要事実であつて第百六十六条第一項に規定する公表がされていないものがあることが判明したときを含む。）は、直ちに、内閣府令で定めるところにより、当該重要事実を公表し、かつ、当該公開買付けに係る上場株券等の買付け等の申込みに対する承諾又は売付け等の申込みをした者及び当該上場株券等の売付け等を行おうとする者に対して、当該公表の内容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

(15) With regard to book-entry transfer national government bonds that a nonresident or foreign corporation has acquired before the last day of the accounting period for interest thereon, which satisfy the following requirements (in the case where the said nonresident or foreign corporation has made entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through the specified book-entry transfer institution, etc. (in the case where entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds have been made through a qualified foreign intermediary: the specified book-entry transfer institution, etc. prescribed in the preceding paragraph that is related to the said qualified foreign intermediary pertaining to the said book-entry transfer national government bonds; hereinafter the same shall apply in this paragraph) through which the person who held the said book-entry transfer national government bonds before acquisition (hereinafter referred to in this paragraph as the "previous holder") made entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds, the requirements listed in item (i) and (ii) shall apply) (such national government bonds hereinafter referred to as "national government bonds eligible for aggregation"), the nonresident's or foreign corporation's holding period pertaining to the said national government bonds eligible for aggregation shall include the previous holder's holding period pertaining to the said national government bonds eligible for aggregation: 例文帳に追加

１５　非居住者又は外国法人がその利子の計算期間の中途において取得をした振替国債で次に掲げる要件（当該非居住者又は外国法人が当該振替国債の振替記載等を受けた特定振替機関等（当該振替国債が適格外国仲介業者から振替記載等を受けたものである場合には、当該振替国債に係る当該適格外国仲介業者の前項に規定する特定振替機関等。以下この項において同じ。）が当該振替国債につきその取得前の所有者（以下この項において「前所有者」という。）が振替記載等を受けた特定振替機関等である場合には、第一号及び第二号に掲げる要件）を満たしているもの（以下この項において「通算対象国債」という。）については、その者の当該通算対象国債に係る所有期間には当該通算対象国債の前所有者の当該通算対象国債に係る所有期間を含むものとする。 - 日本法令外国語訳データベースシステム

(16) With regard to book-entry transfer local government bonds that a nonresident or foreign corporation has acquired before the last day of the accounting period for interest thereon, which satisfy the following requirements (in the case where the said nonresident or foreign corporation has made entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through the specified book-entry transfer institution, etc. (in the case where entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds have been made through a qualified foreign intermediary: the specified book-entry transfer institution, etc. prescribed in paragraph (14) that is related to the said qualified foreign intermediary pertaining to the said book-entry transfer local government bonds; hereinafter the same shall apply in this paragraph) through which the person who held the said book-entry transfer local government bonds before acquisition (hereinafter referred to in this paragraph as the "previous holder") made entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, the requirements listed in item (i) and (ii) shall apply) (such local government bonds hereinafter referred to as "local government bonds eligible for aggregation"), the nonresident's or foreign corporation's holding period pertaining to the said local government bonds eligible for aggregation shall include the previous holder's holding period pertaining to the said local government bonds eligible for aggregation: 例文帳に追加

１６　非居住者又は外国法人がその利子の計算期間の中途において取得をした振替地方債で次に掲げる要件（当該非居住者又は外国法人が当該振替地方債の振替記載等を受けた特定振替機関等（当該振替地方債が適格外国仲介業者から振替記載等を受けたものである場合には、当該振替地方債に係る当該適格外国仲介業者の第十四項に規定する特定振替機関等。以下この項において同じ。）が当該振替地方債につきその取得前の所有者（以下この項において「前所有者」という。）が振替記載等を受けた特定振替機関等である場合には、第一号及び第二号に掲げる要件）を満たしているもの（以下この項において「通算対象地方債」という。）については、その者の当該通算対象地方債に係る所有期間には当該通算対象地方債の前所有者の当該通算対象地方債に係る所有期間を含むものとする。 - 日本法令外国語訳データベースシステム

(2) Where a domestic corporation is, in each business year (excluding a period that is included in a consolidated business year), subject to the provision of paragraph (1) of Article 66-6 with respect to the amount equivalent to the taxable retained income prescribed in the said paragraph of a specified foreign subsidiary company, etc. prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign subsidiary company, etc. during the period of each consolidated business year beginning after the last day of the business year during which the said domestic corporation has been subject to the said provision, the said taxable retained income of the said specified foreign subsidiary company, etc. shall be deemed to be the individually taxable retained income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto. 例文帳に追加

２　内国法人が各事業年度（連結事業年度に該当する期間を除く。）において当該内国法人に係る第六十六条の六第一項に規定する特定外国子会社等の同項に規定する課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた事業年度終了の日後に開始する各連結事業年度の期間において当該特定外国子会社等の所得に対して外国法人税が課されるときは、当該特定外国子会社等の当該課税対象留保金額は前項に規定する特定外国子会社等の個別課税対象留保金額と、同条第一項に規定する特定外国子会社等の所得に対して課される当該外国法人税の額は前項に規定する特定外国子会社等の所得に対して課される外国法人税の額とそれぞれみなして、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

(2) Where a domestic corporation that is a specially-related shareholder, etc. is, in each business year (excluding a period that is included in a consolidated business year), subject to the provision of paragraph (1) of Article 66-9-6 with respect to the amount equivalent to the taxable retained income prescribed in the said paragraph of a specified foreign corporation prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign corporation during the period of each consolidated business year beginning after the last day of the business year during which the said domestic corporation has been subject to the said provision, the said taxable retained income of the said specified foreign corporation shall be deemed to be the individually taxable retained income of a specified foreign corporation prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto. 例文帳に追加

２　特殊関係株主等である内国法人が各事業年度（連結事業年度に該当する期間を除く。）において当該内国法人に係る第六十六条の九の六第一項に規定する特定外国法人の同項に規定する課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた事業年度終了の日後に開始する各連結事業年度の期間において当該特定外国法人の所得に対して外国法人税が課されるときは、当該特定外国法人の当該課税対象留保金額は前項に規定する特定外国法人の個別課税対象留保金額と、同条第一項に規定する特定外国法人の所得に対して課される当該外国法人税の額は前項に規定する特定外国法人の所得に対して課される外国法人税の額とそれぞれみなして、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

(i) The amount pertaining to the transfer of funds from the special international financial transactions account to other accounts at the closing time of every day (if the current day is a holiday, the previous day thereof; hereinafter the same shall apply in this paragraph) shall not exceed the amount calculated by multiplying the amount, which is obtained by dividing the monthly total of the amounts pertaining to the operation of funds to non-residents prescribed in Article 21, paragraph (3) of the Act, of which accounting is settled in the special international financial transactions account at the closing time of every day in the month previous to the month to which the said day belongs, by the number of days of the month (where the amount obtained by dividing the total amount by the number of days of the month is not more than the amount specified by the Minister of Finance, the amount specified by the Minister of Finance), by the rate specified by the Minister of Finance (for the period from the day when an approved financial institution for the special international financial transactions account started accounting related to the special international financial transactions account to the last day of the month following the month to which the said day belongs, the amount instructed by the Minister of Finance by considering the state of money loan in foreign currency provided by the approved financial institution for the special international financial transactions account or other circumstances). 例文帳に追加

一　毎日（当日が休日であるときは、その前日。以下この項において同じ。）の終業時における特別国際金融取引勘定からその他の勘定への資金の振替に係る金額は、その日の属する月の前月中の毎日の終業時において特別国際金融取引勘定に経理されている金額のうち法第二十一条第三項に規定する非居住者に対する資金の運用に係るもののその月中の合計額をその月の日数で除して得た金額（当該合計額をその月の日数で除して得た金額が財務大臣の定める金額以下の場合にあつては、財務大臣が定める金額）に財務大臣の定める率を乗じて算定した金額（特別国際金融取引勘定承認金融機関が特別国際金融取引勘定に関する経理を開始した日から同日の属する月の翌月の末日までの間においては、当該特別国際金融取引勘定承認金融機関の外国通貨による金銭の貸付けの状況その他の事情を勘案して財務大臣が指示する金額）を限度とする。 - 日本法令外国語訳データベースシステム

The U.S. is a free country, and I also see the U.S. as a country of extremely fast changes and also of an extreme diversity – a country of diverse values, indeed. Those qualities pushed the U.S. to embark on regulatory reforms that led to, notably in the area of financial services, advances in financial engineering in the last 20 to 30 years that were most prominent on Wall Street. Helped also by the fact that global investment money, of which there was so much, was just poured into the U.S., Americans explored a new field by exerting their characteristic frontier spirit. However, things escalated to the point where it became impossible for companies to take risk on their own, resulting in, as you know, the failure and bankruptcy of the Lehman Brothers investment bank. This brought about the global financial crisis because the world's economic center was, all in all, the U.S. The question is whether the cost is going to be passed on to taxpayers in the end. 例文帳に追加

アメリカはああいう自由な国でもございますし、非常に民主主義、私はアメリカという国は、非常に変化が激しくて、そして非常に多様な国だと思います。多様な価値観がある国だと思いますよ。ですから、規制改革をして、本当にこの20年、30年、特に金融に関しては、ウォール街を中心に金融工学の発達もございましたし、世界の金余りというのがある、それも非常にアメリカに集中してきたということもございまして、新しい分野を開くといいますか、それはアメリカ人らしいフロンティア精神、よく言えばフロンティア精神、しかし、それがご存じのように、一つの企業だけではリスクテイクできなくなっていく、ご存じのようにリーマン・ブラザーズという投資銀行が崩壊、破綻したわけですね。それがご存じのように、もう非常に世界の金融ショック、世界の経済の中心がやはり何といってもアメリカでしたから、もうだから、そのために、しかしご存じのように、結局は納税者にそのツケを持ってくるのかと。 - 金融庁

Subject to section 21.14, an authorization ceases to be valid on the earliest of (a) the expiry of the period referred to in section 21.09 in respect of the authorization, or the expiry of the period referred to in subsection 21.12(4) if the authorization has been renewed, as the case may be, (b) the day on which the Commissioner sends, by registered mail, to the holder of the authorization a copy of a notice sent by the Minister of Health notifying the Commissioner that the Minister of Health is of the opinion that the pharmaceutical product referred to in paragraph 21.04(3)(b) has ceased to meet the requirements of the Food and Drugs Act and its regulations, (c) the day on which the last of the pharmaceutical product authorized by the authorization to be exported is actually exported, (d) thirty days after the day on which (i) the name of the pharmaceutical product authorized to be exported by the authorization is removed from Schedule 1, or (ii) the name of the country or WTO Member to which the pharmaceutical product was, or is to be, exported is removed from Schedule 2, 3 or 4, as the case may be, and not added to any other of those Schedules, and (e) on any other day that is prescribed. 例文帳に追加

第21.14条に従うことを条件として，許可は，次に掲げる何れか最も早いときに有効でなくなる: (a) 許可に関する第21.09条にいう期間の満了，又は場合により期間が更新された場合は，第21.12条(4)にいう期間の満了 (b) 厚生大臣は第21.04条(3)(b)にいう医薬品が食品医薬法及びその規則の要件に合致しなくなったとの所見である旨を長官に通知する，厚生大臣が送付した通知書の写しを，長官が許可の所有者に書留郵便で送達する日 (c) 許可により輸出を許可された医薬品の最終のものが実際に輸出される日 (d) 次に掲げる何れかの日後30日 (i) 許可により輸出を許可された医薬品の名称が附則1から削除される日，又は (ii) 医薬品が輸出された又は輸出される先である国又は世界貿易機関加盟国の名称が，場合により附則2，附則3又は附則4から削除され，その附則の他のものに加えられなくなる日，及び (e) 所定の何れか他の日 - 特許庁

(6) The provisions of subsection (5) shall cease to have effect with regard to any registered user of a trade mark . (a) if the trade mark ceases to be a registered trade mark for any reason; (b) if the goods or services for which the trade mark is registered are subsequently limited so as to exclude any or all of the goods or services in respect of which the registration of the registered user has been made; (c) if the registered proprietor ceases to exercise control over the use of the trade mark and over the quality of the goods or services provided by the registered user concerned in relation to that trade mark; (d) at the date of expiration of the last registration of the trade mark unless a fresh application under subsection (2) accompanies any application for renewal of the registration of that trade mark; (e) at the date of any assignment or transmission of the registered trade mark, unless and until the devolution of title is recorded on the Register in accordance with the provisions of this Act and the subsequent proprietor of the registered trade mark makes a fresh application under subsection (2).例文帳に追加

(6) (5)は，次の場合は，何れの商標の登録使用者についても効力を失う。 (a) 当該商標が何らかの理由で登録商標でなくなった場合 (b) 当該商標の登録に係る商品又はサービスが登録後に制限され，登録使用者の登録の対象であった商品又はサービスの全部又は一部が除外されることになった場合 (c) 登録所有者が，当該商標の使用について及び当該商標の登録使用者が提供する商品又はサービスの質について管理を行わなくなった場合 (d) 当該商標の最終登録満了日において，(2)に基づく新たな申請が当該商標の登録更新申請を伴っていない場合 (e) 当該登録商標の譲渡又は移転の日において，権原の移転が本法の規定に従って登録簿に登録されていない場合は，それが登録されるまで，また，当該登録商標の後の所有者が(2)に基づく新たな申請をしていない場合は，それがされるまで - 特許庁

(10) In case a separated patent application is filed on the basis of subsections 9(2) or (3) of this Act, the applicant shall, within two months as of the actual filing date of the specified application with the Patent Office, pay state fees for all preceding years of validity, taking into account that the filing date of the initial patent application shall be the basis for the calculation of years of validity of a separated patent application. If, in the case of a year of validity the due date of payment for which has passed, the term of six months for the payment of a supplementary state fee specified in subsection (3) of this section has not yet passed, the state fee for such year of validity may be paid without an additional state fee within two months as of the actual filing date of a separated patent application with the Patent Office. If a state fee is not paid for the last year of validity within the specified two months’ period, the state fee may be paid until the end of the six months’ period provided for in subsection (3), if a supplementary state fee is also paid. (10.03.2004 entered into force 01.05.2004 - RT I 2004, 20, 141) 例文帳に追加

(10) 第9条(2)又は(3)に基づいて特許分離出願がなされた場合は，出願人は，原特許出願の出願日が特許分離出願の有効年度の計算の基礎であることを考慮して，分離出願の特許庁への実際の出願日から2月以内に，先行するすべての有効年度に係る国の手数料を納付しなければならない。納付期日が過ぎた有効年度の場合，(3)に定めた国の追加手数料の納付に係る6月の期間がまだ経過していないときは，当該有効年度に係る国の手数料は，国の追加手数料を加えずに，特許分離出願の特許庁への実際の出願日から2月以内に納付することができる。前記2月の期間内に最終有効年度に係る国の手数料が納付されなかった場合は，当該国の手数料は，国の追加手数料も納付することを条件として，(3)に規定する6月の期間末まで納付することができる。 (2004年3月10日。2004年5月1日施行－RT I 2004, 20, 141) - 特許庁

(2) if the mark has become misleading or contrary to law and order or morality since it was registered or became established. A trademark registration shall be invalidated if the trademark has not been used for the last five years and the proprietor is unable to give a proper reason for the non-use. Use of a trademark with the proprietor’s consent shall be considered equivalent to use by the proprietor. Invalidation of a registration may not be sought, however, if the trademark has been used after the expiry of a five-year period of non-use but before the request for invalidation. In such case any use of the trademark that occurred during the three months preceding the request for invalidation shall not be considered if the preparations for use commenced only after the proprietor became aware that a request for invalidation might be filed. If the ground for invalidation of a registration concerns only some of the goods for which the trademark has been registered, the registration will be invalidated only in respect of those goods. 例文帳に追加

(2) 商標がその登録時又は確立時から後に誤認を生じさせるようになったか又は法律若しくは公序良俗に反するものとなった場合 登録商標が過去5年間使用されておらず，かつ，所有者がその不使用について正当な理由を提示することができない場合は，当該商標の登録は無効とされる。所有者の同意を得た上での商標の使用は，所有者自身による使用と同等であるとみなされる。ただし，5年間の不使用期間が経過したが登録無効の請求がある前に当該商標が使用された場合は，登録無効を請求することはできない。無効の請求前3月以内に行われた当該商標の使用は，当該使用の準備が無効請求の行われることを所有者が知った後に開始された場合は，考慮されないものとする。 登録無効の理由が，商標が登録された商品の一部について存在するに過ぎない場合は，登録は，それらの商品についてのみ無効とされる。 - 特許庁

The method specified by an ordinance of the competent ministry set forth in Article 144-7, paragraph 1, item 2 of the Act shall be the method in which the amount of the net assets of the Member Commodity Exchange Surviving an Absorption-Type Merger is deemed to be the amount obtained by subtracting the amount listed in item 7 from the total of the amounts listed in items 1 to 6 inclusive as on the calculation date (which means the Absorption-Type Merger contract day [in the case where the calculation date which is different from the Absorption-Type Merger contract day is specified (limited to during the period between said Absorption-Type Merger contract day and the day when the Absorption-Type Merger came into effect) by said contract, said date]) (in the case where said obtained amount is less than five million yen, the amount shall be five million yen): (i) the amount of capital; (ii) the amount of capital reserve; (iii) the amount of profit reserve; (iv) the amount of surplus prescribed in Article 446 of the Company Act; (v) the amount pertaining to valuation/translation difference as of the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of the Member Commodity Exchange Surviving an Absorption-Type Merger); (vi) the book value of the rights to subscribe for new shares of stock; (vii) the total amount of a person’s own shares and the book value of the rights to - 101 - subscribe for new shares of stock. 例文帳に追加

法第百四十四条の七第一項第二号に規定する主務省令で定める方法は、算定基準日（吸 収合併契約を締結した日（当該吸収合併契約により当該吸収合併契約を締結した日と異な る時（当該吸収合併契約を締結した日後から吸収合併の効力が生ずる時までの間の時に限 る。）を定めた場合にあっては、当該時）をいう。以下この条において同じ。）における第 一号から第六号までに掲げる額の合計額から第七号に掲げる額を減じて得た額（当該額が 五百万円を下回る場合にあっては、五百万円）をもって吸収合併存続株式会社商品取引所 の純資産額とする方法とする。一資本金の額 二資本準備金の額 三利益準備金の額 四会社法第四百四十六条に規定する剰余金の額 五最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続株式会社 商品取引所の成立の日）における評価・換算差額等に係る額 六新株予約権の帳簿価額 七自己株式及び自己新株予約権の帳簿価額の合計額 - 経済産業省

Article 24 (1) When Securities (excluding Regulated Securities; hereinafter the same shall apply in this Article, except in the following items) issued by a company fall under any of the categories specified in the following items, the company shall submit, for each business year, a report stating the trade name of the company, financial conditions of the Corporate Group to which the company belongs and of the company, other important matters concerning the company's business and other matters specified by a Cabinet Office Ordinance as necessary and appropriate for the public interest or protection of investors (hereinafter referred to as an "Annual Securities Report") to the Prime Minister within three months after the end of that business year (or, in the case of a foreign company, within the period specified by a Cabinet Order as the period necessary and appropriate for the public interest or protection of investors) pursuant to the provisions of a Cabinet Office Ordinance; provided however, that this shall not apply to cases where the Securities issued by the company fall under the category of Securities specified in item (iii) below (limited to share certificates and other Securities specified by a Cabinet Order) and the numbers of holders of the Securities on the last day of that business year and on the respective last days of the business years that began within four years before the day on which that business year began are fewer than the number calculated pursuant to the provisions of a Cabinet Order, if the Prime Minister approves pursuant to the provisions of a Cabinet Office Ordinance that even if the company does not submit Annual Securities Reports, the public interest or protection of investors would not be impaired (limited to the company for which five years have already passed after the end of the Starting Year of the Report Submission (meaning the business year that includes the day on which the main clause of Article 4(1) or (2) or the main clause of Article 23-8(1) or (2) became applicable to the Public Offering or Secondary Distribution of the Securities, or, the latest one of such business years); where the Securities issued by the company fall under the category of Securities specified in item (iv) below, if the amount of the stated capital of the company is less than 500 million yen (or if, in cases where the Securities are Rights in Securities Investment Business, etc. that shall be deemed as Securities under Article 2(2), the amount that is specified by a Cabinet Order as the amount of the stated capital of the company is less than the amount specified by a Cabinet Order on the last day of that business year) or if the number of holders of the Securities on the last day of that business year are fewer than the number specified by a Cabinet Order; and where the Securities issued by the company fall under the category of Securities specified in item (iii) or (iv) below, if the Prime Minister approves as specified by a Cabinet Order that even if the company does not submit Annual Securities Reports, the public interest or protection of investors would not be impaired. 例文帳に追加

第二十四条　有価証券の発行者である会社は、その会社が発行者である有価証券（特定有価証券を除く。次の各号を除き、以下この条において同じ。）が次に掲げる有価証券のいずれかに該当する場合には、内閣府令で定めるところにより、事業年度ごとに、当該会社の商号、当該会社の属する企業集団及び当該会社の経理の状況その他事業の内容に関する重要な事項その他の公益又は投資者保護のため必要かつ適当なものとして内閣府令で定める事項を記載した報告書（以下「有価証券報告書」という。）を、当該事業年度経過後三月以内（当該会社が外国会社である場合には、公益又は投資者保護のため必要かつ適当なものとして政令で定める期間内）に、内閣総理大臣に提出しなければならない。ただし、当該有価証券が第三号に掲げる有価証券（株券その他の政令で定める有価証券に限る。）に該当する場合においてその発行者である会社（報告書提出開始年度（当該有価証券の募集又は売出しにつき第四条第一項本文若しくは第二項本文又は第二十三条の八第一項本文若しくは第二項の規定の適用を受けることとなつた日の属する事業年度をいい、当該報告書提出開始年度が複数あるときは、その直近のものをいう。）終了後五年を経過している場合に該当する会社に限る。）の当該事業年度の末日及び当該事業年度の開始の日前四年以内に開始した事業年度すべての末日における当該有価証券の所有者の数が政令で定めるところにより計算した数に満たない場合であつて有価証券報告書を提出しなくても公益又は投資者保護に欠けることがないものとして内閣府令で定めるところにより内閣総理大臣の承認を受けたとき、当該有価証券が第四号に掲げる有価証券に該当する場合において、その発行者である会社の資本金の額が当該事業年度の末日において五億円未満（当該有価証券が第二条第二項の規定により有価証券とみなされる有価証券投資事業権利等である場合にあつては、当該会社の資産の額として政令で定めるものの額が当該事業年度の末日において政令で定める額未満）であるとき、及び当該事業年度の末日における当該有価証券の所有者の数が政令で定める数に満たないとき、並びに当該有価証券が第三号又は第四号に掲げる有価証券に該当する場合において有価証券報告書を提出しなくても公益又は投資者保護に欠けることがないものとして政令で定めるところにより内閣総理大臣の承認を受けたときは、この限りでない。 - 日本法令外国語訳データベースシステム

i) An application filed by a person granted a permission or an approval of business commencement of said designated fishery (including a person granted a permission or an approval of business commencement based on the application of the following item and still granted the permission or the approval of business commencement of said designated fishery on the expiration date of the valid period of said permission, if the commercialization of the new technology concerned conforms to the standard established by an Ordinance of the Ministry of Agriculture Forestry and Fisheries based on the recognition that the new technology allows the same level of fishery production as that of the persons granted permissions based on the applications of this item and if the expiration date of the valid period of the permission of said designated fishery is before the last day of the period during which an application for a permission or an approval of business commencement should be filed pursuant to the provision of paragraph (1) of the preceding Article), with respect to the same boat as the boat pertaining to said permission or approval of business commencement owing to the arrival of the expiration date of the valid period of the permission of said designated fishery (the valid period of the permission of the designated fishery pertaining to an approval of business commencement in the case of a person who is or was granted said approval of business commencement) (or applications filed with respect to the same mother ship and self-navigating boats as the mother ship and self-navigating boats pertaining to said permission or approval of business commencement, to constitute one complete fleet consisting of a mother ship and self-navigating boats, in the case of mother ship type fishery 例文帳に追加

一　現に当該指定漁業の許可又は起業の認可を受けている者（次号の申請に基づく許可又は起業の認可を受けている者にあつては、新技術の企業化により現にこの号の申請に基づく許可を受けている者と同程度の漁業生産を確保することが可能となつたものとして農林水産省令で定める基準に適合するものに限り、当該指定漁業の許可の有効期間の満了日が前条第一項の規定により公示した許可又は起業の認可を申請すべき期間の末日以前である場合にあつては、当該許可の有効期間の満了日において当該指定漁業の許可又は起業の認可を受けていた者を含む。）が当該指定漁業の許可の有効期間（起業の認可を受けており又は受けていた者にあつては、当該起業の認可に係る指定漁業の許可の有効期間）の満了日の到来のため当該許可又は起業の認可に係る船舶と同一の船舶についてした申請（母船式漁業にあつては、同一の船団に属する母船及び独航船等の全部について、当該許可又は起業の認可に係る母船又は独航船等と同一の母船又は独航船等についてした申請） - 日本法令外国語訳データベースシステム

(22) Where a person handles, in Japan on or after April 1, 1999, payment of redemption money or interest on specified book-entry transfer national government bonds, etc. to an individual or corporation (hereinafter referred to in this paragraph as the "person in charge of handling payment"; in the case where the person who handles the said payment is a foreign intermediary, the person in charge of handling payment shall be the specified book-entry transfer institution, etc. prescribed in the preceding paragraph that is related to the said foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.), the person in charge of handling payment shall, for each person who receives payment of redemption money or interest, submit a report stating the name and address of the person who receives payment, the paid amount of redemption money or interest of the specified book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance (referred to in the next paragraph to paragraph (25) as a "report of payment of redemption money, etc. of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the business office, etc. of the person in charge of handling payment where the affairs for payment of redemption money, etc. are handled; hereinafter referred to in this paragraph as the "competent district director"), no later than January 31 of the year following the year that includes the day on which payment has been made (in the case where approval has been obtained from the competent district director pursuant to the provision of a Cabinet Order, submission shall be made no later than the last day of the month following the month that includes the day on which payment has been made). 例文帳に追加

２２　平成十一年四月一日以後に個人又は法人に対し国内において特定振替国債等の償還金又は利息の支払の取扱いをする者（当該支払の取扱いをする者が外国仲介業者である場合には、当該特定振替国債等に係る当該外国仲介業者の前項に規定する特定振替機関等とする。以下この項において「支払の取扱者」という。）は、その償還金又は利息の支払を受ける者の各人別に、その支払を受ける者の氏名又は名称及び住所、その支払をした特定振替国債等の償還金又は利息の額その他の財務省令で定める事項を記載した調書（次項から第二十五項までにおいて「特定振替国債等の償還金等の支払調書」という。）を、その支払をした日の属する年の翌年一月三十一日までに（政令で定めるところによりその支払の取扱者の営業所等でその償還金又は利息の支払事務を取り扱うものの所在地の所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、その支払をした日の属する月の翌月末日までに）、当該所轄税務署長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

Article 42 (1) Where a nonresident or foreign corporation (excluding a nonresident having a residence in Japan or a foreign corporation having an office, place of business or any other business facility equivalent thereto in Japan) engaged in conducting, in Japan, the business prescribed in Article 161(ii) of the Income Tax Act (limited to a business that is mainly intended to provide the services of motion picture or theatre artistes , musicians and any other entertainers, or professional athletes (hereinafter referred to in this paragraph and paragraph (3) as the "provision of the services of entertainers, etc.")), which is exempt from income tax pursuant to the provisions of a convention prescribed in Article 162 of the said Act (hereinafter referred to in this paragraph as a "tax convention") with respect to the consideration listed in Article 161(ii) of the said Act for the provision of the services of entertainers, etc. (such nonresident or foreign corporation shall be limited to those to be exempt from income tax on condition that the nonresident or foreign corporation has no permanent establishments (meaning permanent establishments specified by the said tax convention; hereinafter the same shall apply in this paragraph) in Japan or that the consideration to be received by the nonresident or foreign corporation is not attributed to his/her or its permanent establishments located in Japan; hereinafter referred to in this paragraph and paragraph (3) as a "tax-exempt entertainment corporation, etc."), pays outside Japan to the person listed in any of the following items, pay, remuneration or consideration specified in the relevant item (hereinafter referred to in this Article as "remuneration for the provision of the services of entertainers, etc."), from the consideration for which the tax-exempt entertainment corporation, etc. is exempt from income tax, the said tax-exempt entertainment corporation, etc. shall, upon payment, collect income tax equivalent to the amount calculated by multiplying the amount of remuneration for the provision of the services of entertainers, etc. by a tax rate of 20 percent, and pay it to the State no later than the last day of the month following the month that includes the date of collection: 例文帳に追加

第四十二条　国内において所得税法第百六十一条第二号に規定する事業（映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供（以下この項及び第三項において「芸能人等の役務提供」という。）を主たる内容とする事業に限る。）を行う非居住者又は外国法人（国内に居所を有し、又は国内に事務所、事業所その他これらに準ずるものを有するものを除く。）で、芸能人等の役務提供に係る同号に掲げる対価につき同法第百六十二条に規定する条約（以下この項において「租税条約」という。）の規定により所得税が免除されるもの（国内に恒久的施設（当該租税条約に定める恒久的施設をいう。以下この項において同じ。）を有しないこと又はその対価がその国内に有する恒久的施設に帰せられないことを要件として所得税が免除されるものに限る。以下この項及び第三項において「免税芸能法人等」という。）が、国外においてその所得税を免除される対価のうちから次の各号に掲げる者に対して当該各号に定める給与若しくは報酬又は対価（以下この条において「芸能人等の役務提供報酬」という。）を支払うときは、当該免税芸能法人等は、その支払の際、当該芸能人等の役務提供報酬の額に百分の二十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末日までに、これを国に納付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

Article 68-90 (1) Where an affiliated foreign company related to any of the following consolidated corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount 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 adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income 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. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of the consolidated corporation's profit, and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第六十八条の九十　次に掲げる連結法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び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。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその連結法人の有する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ものとしてその株式等（株式又は出資をいう。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）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（以下この款において「個別課税対象留保金額」という。）に相当する金額は、その連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

(a) If an applicant fails to prosecute his application within the required time as provided in these Regulations, the application shall be deemed withdrawn. (b) The time for reply may be extended only for good and sufficient cause, and for a reasonable time specified. Any request for such extension must be filed on or before the day on which action by the applicant is due. The Examiner may grant a maximum of two extensions, provided that the aggregate period granted inclusive of the initial period allowed to file the response, shall not exceed six months from mailing date of the official action requiring such response. (c) Prosecution of an application to save it from withdrawal must include such complete and proper action as the condition of the case may require. Any amendment not responsive to the last official action shall not operate to save the application from being deemed withdrawn. (d) When action by the applicant is a bona fide attempt to advance the case to final action, and is substantially a complete response to the Examiner’s action, but consideration of some matter or compliance with some requirements has been inadvertently omitted, opportunity to explain and supply the omission may be given before the question of withdrawal is considered. (e) Prompt ratification or filing of a correctly signed copy may be accepted in case of an unsigned or improperly signed paper.例文帳に追加

(a)出願人が本規則に規定する期間内に出願を遂行しなかった場合は，当該出願は，取り下げられたものとみなされる。 (b)応答期間は，適切かつ十分な理由がある場合に限り，かつ，指定された合理的な期間にわたり，延長することができる。当該延長の請求は，出願人による応答の期限が到来する日以前にしなければならない。審査官は，最大2回まで延長を認めることができるが，ただし，応答書を提出するために認められた当初期間を含む合計期間は，当該応答を求める庁の処分書の郵送日から6月を超えないものとする。 (c)出願が取り下げられたとみなされないようにするための出願の遂行には，当該事案の事情から必要とされる完全かつ適切な行為を含むものとする。庁による最終処分に応答していない補正は，当該出願を取り下げたとみなされることを防ぐことができない。 (d)出願人による行為が，事案を最終処分に進めるための善意の試みであり，審査官の処分に対する実質的には完全な応答であるにも拘らず，ある事項の検討又はある要件の遵守を不注意により怠っている場合は，取下の問題を検討する前に，当該不作為を説明し，埋め合わせる機会を与えることができる。 (e)署名が脱落した又は署名が不適切な文書の場合においては，正しく署名された写しの速やかな追認又は提出が認められる。 - 特許庁

O, Erin, mourn with grief and woeFor he lies dead whom the fell gangOf modern hypocrites laid low.He lies slain by the coward houndsHe raised to glory from the mire;And Erin's hopes and Erin's dreamsPerish upon her monarch's pyre.In palace, cabin or in cotThe Irish heart where'er it beIs bowed with woe--for he is goneWho would have wrought her destiny.He would have had his Erin famed,The green flag gloriously unfurled,Her statesmen, bards and warriors raisedBefore the nations of the World.He dreamed (alas, 'twas but a dream!)Of Liberty: but as he stroveTo clutch that idol, treacherySundered him from the thing he loved.Shame on the coward, caitiff handsThat smote their Lord or with a kissBetrayed him to the rabble-routOf fawning priests--no friends of his.May everlasting shame consumeThe memory of those who triedTo befoul and smear the exalted nameOf one who spurned them in his pride.He fell as fall the mighty ones,Nobly undaunted to the last,And death has now united himWith Erin's heroes of the past.No sound of strife disturb his sleep!Calmly he rests: no human painOr high ambition spurs him nowThe peaks of glory to attain.They had their way: they laid him low.But Erin, list, his spirit mayRise, like the Phoenix from the flames,When breaks the dawning of the day,The day that brings us Freedom's reign.And on that day may Erin wellPledge in the cup she lifts to JoyOne grief--the memory of Parnell. 例文帳に追加

パーネルは死んだ残忍な偽善者どもの手にかかり僕らの無冠の王は死んだ嘆く、嘆く、悲しみのエリン泥沼から引き上げてやった臆病な犬どもに彼は殺されたエリンの希望もエリンの夢もその君主の積みまきの上に滅びた御殿にあろうとも、小屋にあろうとも悲しみにひしがれるアイルランドの心その運命をもたらすはずの彼が逝ってしまったから彼あらば世界にエリンの名を知らしめ栄光の緑の旗をはためかせ政治家たち、詩人たち、戦士たちの立ち上がったものを彼は自由を夢見た悲しいかな、夢にすぎなかった偶像をつかもうとしたその時裏切りが彼と愛するものを引き離した恥を知れ、臆病者彼らの君主を襲い媚を売る聖職者衆に売り渡した卑劣漢ども永遠の恥辱よ、焼き尽くせ誇りをもって彼らをはねつけた人の高貴の名を汚し傷つけた者どもの記憶を最後まで気高く屈せずに倒れた強き人死が彼を今は亡きエリンの英雄たちと一つにした彼の眠りを乱す争いはなし！静かに彼は休む彼を栄光へと駆り立てる人としての苦悩も大望も今はない彼らは思い通り彼を殺したしかしエリンは望む、彼の魂よ炎から不死鳥のように舞い上がれとその日の夜の明ける時自由の御代が僕らにもたらされるその日、エリンよ、挙げよ喜びの杯を悲しみのためにパーネルの思い出のために - James Joyce『アイビーデイの委員会室』

Article 40-4 (1) Where an affiliated foreign company related to any of the following residents, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount 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 and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income 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. held by the resident through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as "taxable retained income" in the next Article) shall be deemed to be the resident's income categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第四十条の四　次に掲げる居住者に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び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（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその者の有する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ものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）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（次条において「課税対象留保金額」という。）に相当する金額は、その者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム

(21) Where a person listed in each of the following items pays, in Japan on or after April 1, 1999, a consideration for the transfer of specified book-entry transfer national government bonds, etc. to an individual or a corporation (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act, specified book-entry transfer institution, etc., foreign intermediary, and any other person specified by a Cabinet Order; the same shall apply in the next paragraph) (such person hereinafter referred to in this paragraph as the "payer"; in the case where the person listed in each of the said items is a foreign intermediary, the payer shall be the specified book-entry transfer institution, etc. through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.), the payer shall, for each person who receives payment of a consideration, submit a report stating the name and address of the person who receives the payment, the paid amount of the consideration of the transfer of the specified book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance (referred to in paragraph (23) to paragraph (25) as a "report of payment of a consideration for the transfer of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the payer's business office, etc. where the affairs for payment of a consideration are handled; hereinafter referred to in this paragraph as the "competent district director"), no later than January 31 of the year following the year that includes the day on which payment has been determined (in the case where the payer is the said specified book-entry transfer institution, etc. that is related to the foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.: the day on which the said specified book-entry transfer institution, etc. has received a notice pursuant to the provision of paragraph (16) from the said foreign intermediary; hereinafter the same shall apply in this paragraph) (in the case where approval has been obtained from the competent district director pursuant to the provision of a Cabinet Order, submission shall be made no later than the last day of the month following the month that includes the day on which payment has been determined): 例文帳に追加