「"the total"」に関連した英語例文の一覧と使い方(318ページ目) - Weblio英語例文検索

Article 903 (1) If there is a person from amongst joint heirs who has previously received a testamentary gift, or has received a gift for marriage, adoption, or as capital for livelihood, the total inherited property shall be deemed the value calculated by adding the value of the gift to the value of the property belonging to the decedent at the time of commencement of inheritance and the share in inheritance of that person shall be the remaining amount after deducting the value of that testamentary gift or a gift from the share in inheritance calculated pursuant to the provisions of the preceding three Articles. 例文帳に追加

第九百三条　共同相続人中に、被相続人から、遺贈を受け、又は婚姻若しくは養子縁組のため若しくは生計の資本として贈与を受けた者があるときは、被相続人が相続開始の時において有した財産の価額にその贈与の価額を加えたものを相続財産とみなし、前三条の規定により算定した相続分の中からその遺贈又は贈与の価額を控除した残額をもってその者の相続分とする。 - 日本法令外国語訳データベースシステム

Article 904-2 (1) If there is a person from amongst joint heirs who has made a special contribution to the maintenance or increase of the decedent's property through the provision of labor or in the form of property relating to the decedent's business, medical treatment or nursing of the decedent, or other means, the total inherited property shall be deemed the value calculated by deducting the contributory portion as determined by agreement by the joint heirs from the value of the property of the decedent at the time of commencement of inheritance, and that person's share in inheritance shall be the amount of the contribution added to the share in inheritance calculated pursuant to the provisions of Articles 900 to 902 inclusive. 例文帳に追加

第九百四条の二　共同相続人中に、被相続人の事業に関する労務の提供又は財産上の給付、被相続人の療養看護その他の方法により被相続人の財産の維持又は増加について特別の寄与をした者があるときは、被相続人が相続開始の時において有した財産の価額から共同相続人の協議で定めたその者の寄与分を控除したものを相続財産とみなし、第九百条から第九百二条までの規定により算定した相続分に寄与分を加えた額をもってその者の相続分とする。 - 日本法令外国語訳データベースシステム

(ii) where a person's right to receive the compensation pension for surviving family has been extinguished, and there is no other surviving family member eligible to receive said compensation pension for surviving family and the total amount of the compensation pension for surviving family paid in respect of said worker's death is less than the amount of the lump sum compensation for surviving family that would be paid on the assumption that the situation falls under the case set forth in the preceding item as of the day on which said right is extinguished. 例文帳に追加

二　遺族補償年金を受ける権利を有する者の権利が消滅した場合において、他に当該遺族補償年金を受けることができる遺族がなく、かつ、当該労働者の死亡に関し支給された遺族補償年金の額の合計額が当該権利が消滅した日において前号に掲げる場合に該当することとなるものとしたときに支給されることとなる遺族補償一時金の額に満たないとき。 - 日本法令外国語訳データベースシステム

(i) The employer may, during the period until the right of said worker or his/her surviving family members to receive pension benefits is extinguished, choose not to fulfill the obligation to pay the damages, up to the limit of the total amount which, when calculated at the statutory interest rate for the period between the time of the occurrence of the loss until the time when such person or persons are to receive an advance lump sum benefit payment, would be equivalent to the maximum amount of said advance lump sum benefit payment (in cases where the employer is exempted from the liability for damages pursuant to the provision of the following item, the amount obtained by deducting said amount exempted). 例文帳に追加

一　事業主は、当該労働者又はその遺族の年金給付を受ける権利が消滅するまでの間、その損害の発生時から当該年金給付に係る前払一時金給付を受けるべき時までの法定利率により計算される額を合算した場合における当該合算した額が当該前払一時金給付の最高限度額に相当する額となるべき額（次号の規定により損害賠償の責めを免れたときは、その免れた額を控除した額）の限度で、その損害賠償の履行をしないことができる。 - 日本法令外国語訳データベースシステム

(ii) When pension benefits or an advance lump sum benefit payment have or has been paid during a period in which the obligation to pay damages has been deferred pursuant to the provision of the preceding item, the employer shall be exempted from the liability for damages, up to the limit of the total amount which, when calculated at the statutory interest rate for the period between the time of the occurrence of the loss until the time when said payment was made, would be equivalent to the amount of said pension benefits or advance lump sum benefit payment. 例文帳に追加

二　前号の規定により損害賠償の履行が猶予されている場合において、年金給付又は前払一時金給付の支給が行われたときは、事業主は、その損害の発生時から当該支給が行われた時までの法定利率により計算される額を合算した場合における当該合算した額が当該年金給付又は前払一時金給付の額となるべき額の限度で、その損害賠償の責めを免れる。 - 日本法令外国語訳データベースシステム

(i) pension benefits (limited to pension benefits in relation to the period until the total amount payable each month to a worker or his/her surviving family members reaches the amount equivalent to the maximum amount of an advance lump sum benefit payment pertaining to the relevant pension benefits (with regard to those who have received said advance lump sum benefit payment, the amount after deducting the amount paid) in accordance with the method prescribed by an Ordinance of the Ministry of Health, Labour and Welfare); 例文帳に追加

一　年金給付（労働者又はその遺族に対して、各月に支給されるべき額の合計額が厚生労働省令で定める算定方法に従い当該年金給付に係る前払一時金給付の最高限度額（当該前払一時金給付の支給を受けたことがある者にあつては、当該支給を受けた額を控除した額とする。）に相当する額に達するまでの間についての年金給付に限る。） - 日本法令外国語訳データベースシステム

(iii) The sum of the total assets of any of the corporations which intends to become a party to the joint incorporation-type demerger (limited to a total succession corporation) exceeds the amount stipulated by a Cabinet Order, which is not less than one billion yen, and the net sales recognized in the profit and loss statement which is made together with the latest balance sheet of another corporation which intends to become a party to the same demerger (limited to a substantial part succession corporation), in connection with the part of the business to be succeeded to, exceeds the amount stipulated by a Cabinet Order, which is not less than ten billion yen (excluding cases that fall under the previous item); 例文帳に追加

三　当該共同新設分割をしようとする会社のうち、いずれか一の会社（全部承継会社に限る。）に係る総資産合計額が十億円を下回らない範囲内において政令で定める金額を超え、かつ、他のいずれか一の会社（重要部分承継会社に限る。）の当該承継の対象部分に係る最終の貸借対照表と共に作成した損益計算書による売上高が百億円を下回らない範囲内において政令で定める金額を超えるとき（前号に該当するときを除く。）。 - 日本法令外国語訳データベースシステム

(iv) The net sales recognized in the profit and loss statement which is made together with the latest balance sheet of any of the corporations which intends to become a party to the absorption-type demerger (limited to a substantial part succession corporation), in connection with the part of the business to be alienated, exceeds the amount stipulated by a Cabinet Order, which is not less than one billion yen, and the sum of the total assets of the corporation which intends to succeed to the business through such demerger exceeds the amount stipulated by a Cabinet Order, which is not less than ten billion yen (excluding cases that fall under the previous item). 例文帳に追加

四　当該吸収分割をしようとする会社のうち、分割をしようとするいずれか一の会社（重要部分承継会社に限る。）の当該分割の対象部分に係る最終の貸借対照表と共に作成した損益計算書による売上高が十億円を下回らない範囲内において政令で定める金額を超え、かつ、分割によつて営業を承継しようとする会社に係る総資産合計額が百億円を下回らない範囲内において政令で定める金額を超えるとき（前号に該当するときを除く。）。 - 日本法令外国語訳データベースシステム

(2) Any corporation whose sum of the total assets exceeds the amount provided for by a Cabinet Order, which is not less than ten billion yen (referred to in paragraph 4 as "acquiring corporation") shall pursuant to the provisions of the Rules of the Fair Trade Commission, notify the Fair Trade Commission in advance of its plan with regard to the acquisition of the business or the fixed assets used for the business (hereinafter in this Article "business, etc.") if any of the following items applies. 例文帳に追加

２　会社であつて、その会社に係る総資産合計額が百億円を下回らない範囲内において政令で定める金額を超えるもの（第四項において「譲受会社」という。）は、次の各号の一に該当する場合には、公正取引委員会規則で定めるところにより、あらかじめ営業又は営業上の固定資産（以下この条において「営業等」という。）の譲受けに関する計画を公正取引委員会に届け出なければならない。 - 日本法令外国語訳データベースシステム

(2) With regard to those crew members who do not fall under the provision of the preceding paragraph, an employer may give them no rest periods when the employer finds it impossible to give them no recess from the viewpoint of the nature of their work, notwithstanding the provision of Article 34 of the Act, if the total of stoppage time, waiting time for turning back and some other equivalent while on duty is equal to the rest period set forth in paragraph (1) of Article 34 of the Act. 例文帳に追加

２　使用者は、乗務員で前項の規定に該当しないものについては、その者の従事する業務の性質上、休憩時間を与えることができないと認められる場合において、その勤務中における停車時間、折返しによる待合せ時間その他の時間の合計が法第三十四条第一項に規定する休憩時間に相当するときは、同条の規定にかかわらず、休憩時間を与えないことができる。 - 日本法令外国語訳データベースシステム

(b) in the case prescribed in (a), if the share options of the Stock Company-Type Financial Instruments Exchange Extinguished upon a Consolidation-Type Merger set forth in (a) are share options attached to bonds with share options, the fact that the Stock Company-Type Financial Instruments Exchange Established by a Consolidation-Type Merger will succeed to the obligations pertaining to the bonds with regard to said bonds with share options; and the classes of the bonds pertaining to the succession, and the total amount of the bonds for each class or the method of calculating such amount; and 例文帳に追加

ロ　イに規定する場合において、イの新設合併消滅株式会社金融商品取引所の新株予約権が新株予約権付社債に付された新株予約権であるときは、新設合併設立株式会社金融商品取引所が当該新株予約権付社債についての社債に係る債務を承継する旨並びにその承継に係る社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法 - 日本法令外国語訳データベースシステム

(2) In mutual aid contracts concluded pursuant to the provisions of item (iii) of the preceding paragraph for covering damages that may be caused to property by a fire or by any of the mutual aid incidents when collectively deeming a fire and all or part of the accidental incidents specified by an ordinance of the competent ministry under Article 9-7-2, paragraph (1), item (i) to be mutual aid incidents, a business cooperative or a minor business cooperative shall not set the total amount of mutual aid money pertaining to said mutual aid contracts per mutual aid contractor to be in excess of the amount specified by an ordinance of the competent ministry. 例文帳に追加

２　事業協同組合及び事業協同小組合は、前項第三号の規定により締結する共済契約であつて、火災により又は火災及び第九条の七の二第一項第一号の主務省令で定める偶然な事故の全部若しくは一部を一括して共済事故としこれらのもののいずれかにより財産に生ずることのある損害をうめるためのものにおいては、共済契約者一人につきこれらの共済契約に係る共済金額の総額を主務省令で定める金額を超えるものと定めてはならない。 - 日本法令外国語訳データベースシステム

(3) With regard to a federation of cooperatives which is already engaged in the activities set forth in Article 9-9, paragraph (1), item (iii) of the New Cooperatives Act at the time of the enforcement of this Act and whose total amount of contribution is less than fifty million yen, the provisions of Article 25, paragraph (3) of the New Cooperatives Act shall not apply until the day on which five years have elapsed from the enforcement date. In this case, the provisions then in force shall remain applicable to the total amount of contribution of the federation of cooperatives. 例文帳に追加

３　この法律の施行の際現に新協同組合法第九条の九第一項第三号の事業を行う協同組合連合会であってその出資の総額が五千万円に満たないものについては、新協同組合法第二十五条第三項の規定は、施行日から起算して五年を経過する日までの間は、適用しない。この場合において、当該協同組合連合会の出資の総額については、なお従前の例による。 - 日本法令外国語訳データベースシステム

(iv) Where a person intends to export goods listed in the middle column of rows 5 to 13 or row 15 of appended table 1, the total value of which is not more than 1,000,000 yen (or 50,000 yen in the case of goods listed in appended table 3-2) (such goods shall exclude Temporarily Landed Goods to Foreign Countries) designating a region other than the regions listed in appended table 4 as the destination (except for cases (a) and (b) of the preceding item if that person intends to export goods to a region other than the regions listed in appended table 3); 例文帳に追加

四　別表第一の五から一三まで又は一五の項の中欄に掲げる貨物であつて、総価額が百万円（別表第三の二に掲げる貨物にあつては、五万円）以下のもの（外国向け仮陸揚げ貨物を除く。）を別表第四に掲げる地域以外の地域を仕向地として輸出しようとするとき（別表第三に掲げる地域以外の地域を仕向地として輸出しようとする場合にあつては、前号のイ及びロのいずれの場合にも該当しないときに限る。）。 - 日本法令外国語訳データベースシステム

(b) In the case prescribed in (a), if the rights to subscribe for new shares of the Incorporated Commodity Exchange Dissolved in a Consolidation-Type Merger set forth in (a) are rights to subscribe for new shares attached to bonds with rights to subscribe for new shares, the fact that the Incorporated Commodity Exchange Established by a Consolidation-Type Merger will succeed to the obligations pertaining to bonds with regard to said bonds with rights to subscribe for new shares, and the classes of bonds pertaining to the succession and the total amount of bonds by class or the method of calculating such amount 例文帳に追加

ロ　イに規定する場合において、イの新設合併消滅株式会社商品取引所の新株予約権が新株予約権付社債に付された新株予約権であるときは、新設合併設立株式会社商品取引所が当該新株予約権付社債についての社債に係る債務を承継する旨並びにその承継に係る社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法 - 日本法令外国語訳データベースシステム

(a) The total number of members of a Member Commodity Exchange which intends to open said Commodity Market who intend to carry out transactions on said Commodity Market and persons who intend to become members of said Member Commodity Exchange and who intend to carry out transactions on said Commodity Market (limited to those who have completed the payment of the full amount of their contribution) is 20 or more and a majority of them are persons specified in the respective items of Article 10, paragraph (2). 例文帳に追加

イ　当該商品市場を開設しようとする会員商品取引所の会員であつて当該商品市場において取引をしようとするもの及び当該会員商品取引所の会員になろうとする者であつて当該商品市場において取引をしようとするもの（その出資の全額の払込みが終了した者に限る。）の合計数が二十人以上であり、かつ、その過半数の者が第十条第二項各号に定める者であること。 - 日本法令外国語訳データベースシステム

(i) The total number of voting rights (excluding voting rights pertaining to the shares for which voting rights cannot be exercised as to all the matters regarding which a resolution can be passed at shareholders' meetings, but including voting rights pertaining to the shares which are deemed to have the voting rights pursuant to the provisions of Article 879, paragraph (3) of the Companies Act (Act No. 86 of 2005); hereinafter the same shall apply in the following item, Article 11, paragraph (1), the items of Article 194, and Article 201, paragraph (1)) pertaining to the shares held as Investment Trust Property by all of the Investment Trusts Managed under Instructions from the Settlor in which the Settlor Company is giving instructions on the relevant investment. 例文帳に追加

一　その運用の指図を行うすべての委託者指図型投資信託につき、投資信託財産として有する当該株式に係る議決権（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法（平成十七年法律第八十六号）第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。次号、第十一条第一項、第百九十四条各号及び第二百一条第一項において同じ。）の総数 - 日本法令外国語訳データベースシステム

Article 88 (1) When an Investment Corporation produces any fraction which is less than one unit of Investment Equity in the number of units of Investment Equity by splitting or consolidating Investment Equity, the Investment Corporation shall sell the number of units of Investment Equity equivalent to the total sum of those fractions by the method specified by a Cabinet Office Ordinance as appropriate for realizing the sale of Investment Equity at a fair price, and shall deliver the proceeds of that sale to the Investors in proportion to the fractions attributed thereto. 例文帳に追加

第八十八条　投資法人が投資口の分割又は投資口の併合をすることにより投資口の口数に一口に満たない端数が生ずるときは、その端数の合計数（その合計数に一に満たない端数が生ずる場合にあつては、これを切り捨てるものとする。）に相当する口数の投資口を、公正な金額による売却を実現するために適当な方法として内閣府令で定めるものにより売却し、かつ、その端数に応じてその売却により得られた代金を投資主に交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 139 (1) In the case referred to in paragraph (1) of the preceding Article, Investors who are without knowledge of the fact that the total amount of monies delivered to them by the Investment Corporation through the distribution of monies exceeds the amount obtained by deducting the amount of the Net Assets Threshold from the amount of net assets stated in the balance sheet on the day such distribution of monies becomes effective shall, with regard to the monies received thereby, not be obliged to respond to a request for remedy that a person as listed in the items of that paragraph who paid the monies under that paragraph makes against such Investors. 例文帳に追加

第百三十九条　前条第一項に規定する場合において、投資法人が金銭の分配により投資主に対して交付した金銭の総額が当該金銭の分配がその効力を生じた日における貸借対照表上の純資産額から基準純資産額を控除して得た額を超えることにつき善意の投資主は、当該投資主が交付を受けた金銭について、同項の金銭を支払つた同項各号に掲げる者からの求償の請求に応ずる義務を負わない。 - 日本法令外国語訳データベースシステム

Article 47 Notwithstanding the provision of Article 37, paragraph (1), when the aggregated total of the area of the school sites for departments organizing inter-university curricula of respective universities exceeds the area obtained by multiplying the total number of admission capacity for these departments by 10 square meters, and if it is recognized that the education and research would not be impeded, it shall not be required that respective universities separately have the area calculated by deeming that, within the admission capacity for said departments, the area for one student should be 10 square meters. 例文帳に追加

第四十七条　第三十七条第一項の規定にかかわらず、共同学科に係る校地の面積については、それぞれの大学に置く当該共同教育課程を編成する学科に係る校地の面積を合計した面積がこれらの学科に係る収容定員を合計した数に十平方メートルを乗じて得た面積を超え、かつ、教育研究に支障がないと認められる場合には、それぞれの大学ごとに当該学科に係る収容定員上の学生一人当たり十平方メートルとして算定した面積を有することを要しない。 - 日本法令外国語訳データベースシステム

(iv) In the case where a university establishes a faculty related to medical science or dental science and said faculty has departments other than those related to medical science or dental science, the number of teachers for said departments related to medical science or dental science shall be the number calculated as prescribed in the preceding item and the number of teachers for departments other than said departments related to medical science or dental science shall be the number calculated as prescribed in item (i) based on the total admission capacity of said departments and other departments. 例文帳に追加

四　医学又は歯学に関する学部を置く場合で当該学部に医学又は歯学に関する学科以外の学科を置く場合においては、当該医学又は歯学に関する学科については前号により算出される教員数とし、当該医学又は歯学に関する学科以外の学科についてはその収容定員と他の学部の収容定員の合計数から第一号により算出される教員数とする。 - 日本法令外国語訳データベースシステム

(i) A resident who holds shares, etc. of the affiliated foreign company through direct and/or indirect ownership, the ratio of whose shares, etc. to the total number or total amount of issued shares of or capital contributions to the said affiliated foreign company (excluding the shares, etc. held by the said affiliated foreign company) (in the case where the said foreign affiliated company is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger; referred to in the next item as the "direct and/or indirect ownership ratio for shares, etc. of an affiliated foreign company") is five percent or more: 例文帳に追加

一　その有する外国関係会社の直接及び間接保有の株式等の数の当該外国関係会社の発行済株式又は出資（当該外国関係会社が有する自己の株式等を除く。）の総数又は総額のうちに占める割合（当該外国関係会社が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合。次号において「直接及び間接の外国関係会社株式等の保有割合」という。）が百分の五以上である居住者 - 日本法令外国語訳データベースシステム

i) Specified shareholder, etc.: An individual and corporation holding, at the time immediately before a specified relationship is established, shares, etc. of a specified domestic corporation (meaning a domestic corporation wherein not more than five shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(1)(viii)-2 of the Income Tax Act) as well as individuals and corporations having a special relationship therewith as specified by a Cabinet Order hold shares, etc. that account for 80 percent or more of the total number or total amount of its issued shares, etc. at that time; the same shall apply in the next item 例文帳に追加

一　特定株主等　特定関係が生ずることとなる直前に特定内国法人（当該直前に株主等（所得税法第二条第一項第八号の二に規定する株主等をいう。）の五人以下並びにこれらと政令で定める特殊の関係のある個人及び法人によつて発行済株式等の百分の八十以上の数又は金額の株式等を保有される内国法人をいう。次号において同じ。）の株式等を有する個人及び法人をいう。 - 日本法令外国語訳データベースシステム

(3) Where the provision of paragraph (1) shall apply, the said domestic corporation may use, in lieu of the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said domestic corporation and applicable to the amount of equity capital of the said domestic corporation, a multiple number that is found to be appropriate in light of the percentage specified by a Cabinet Order as the percentage of the total liabilities of another domestic corporation to its net assets on condition that such other domestic corporation's business is the same type as the said domestic corporation's business, and the size and other details are similar between the two businesses. 例文帳に追加

３　第一項の規定を適用する場合において、当該内国法人は、当該内国法人に係る国外支配株主等の資本持分及び当該内国法人の自己資本の額に係る各倍数に代えて、当該内国法人と同種の事業を営む内国法人で事業規模その他の状況が類似するものの総負債の額の純資産の額に対する比率として政令で定める比率に照らし妥当と認められる倍数を用いることができる。 - 日本法令外国語訳データベースシステム

(i) A domestic corporation that holds shares, etc. of the affiliated foreign company through direct and/or indirect ownership, the ratio of whose shares, etc. to the total number or total amount of issued shares of or capital contributions to the said affiliated foreign company (excluding the shares, etc. held by the said affiliated foreign company) (in the case where the said foreign affiliated company is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger; referred to in the next item as the "direct and/or indirect ownership ratio for shares, etc. of an affiliated foreign company") is five percent or more: 例文帳に追加

一　その有する外国関係会社の直接及び間接保有の株式等の数の当該外国関係会社の発行済株式又は出資（当該外国関係会社が有する自己の株式等を除く。）の総数又は総額のうちに占める割合（当該外国関係会社が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合。次号において「直接及び間接の外国関係会社株式等の保有割合」という。）が百分の五以上である内国法人 - 日本法令外国語訳データベースシステム

i) Specified shareholder, etc.: An individual and corporation holding, at the time immediately before a specified relationship is established, shares, etc. of a specified domestic corporation (meaning a domestic corporation wherein not more than five shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(xiv) of the Corporation Tax Act) as well as individuals and corporations having a special relationship therewith as specified by a Cabinet Order hold shares, etc. that account for 80 percent or more of the total number or total amount of its issued shares, etc. at that time; the same shall apply in the next item 例文帳に追加

一　特定株主等　特定関係が生ずることとなる直前に特定内国法人（当該直前に株主等（法人税法第二条第十四号に規定する株主等をいう。）の五人以下並びにこれらと政令で定める特殊の関係のある個人及び法人によつて発行済株式等の百分の八十以上の数又は金額の株式等を保有される内国法人をいう。次号において同じ。）の株式等を有する個人及び法人をいう。 - 日本法令外国語訳データベースシステム

(3) Where the provision of paragraph (1) shall apply, the said consolidated corporation may use, in lieu of the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said consolidated corporation and applicable to the amount of equity capital of the said consolidated corporation, a multiple number that is found to be appropriate in light of the percentage specified by a Cabinet Order as the percentage of the total liabilities of another domestic corporation to its net assets on condition that such other domestic corporation's business is the same type as the said consolidated corporation's business, and the size and other details are similar between the two businesses. 例文帳に追加

３　第一項の規定を適用する場合において、当該連結法人は、当該連結法人に係る国外支配株主等の資本持分及び当該連結法人の自己資本の額に係る各倍数に代えて、当該連結法人と同種の事業を営む内国法人で事業規模その他の状況が類似するものの総負債の額の純資産の額に対する比率として政令で定める比率に照らし妥当と認められる倍数を用いることができる。 - 日本法令外国語訳データベースシステム

(i) A consolidated corporation that holds shares, etc. of the affiliated foreign company through direct and/or indirect ownership, the ratio of whose shares, etc. to the total number or total amount of issued shares of or capital contributions to the said affiliated foreign company (excluding the shares, etc. held by the said affiliated foreign company) (in the case where the said foreign affiliated company is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger; referred to in the next item as the "direct and/or indirect ownership ratio for shares, etc. of an affiliated foreign company") is five percent or more: 例文帳に追加

一　その有する外国関係会社の直接及び間接保有の株式等の数の当該外国関係会社の発行済株式又は出資（当該外国関係会社が有する自己の株式等を除く。）の総数又は総額のうちに占める割合（当該外国関係会社が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合。次号において「直接及び間接の外国関係会社株式等の保有割合」という。）が百分の五以上である連結法人 - 日本法令外国語訳データベースシステム

2. The amount of a dividend, etc. to be received from a corporation located in a state or territory other than the state of the head office, which shall not be included in the foreign corporation tax base on condition that the ratio of the shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this Section) held by the affiliated foreign company out of the total number or total amount of the said corporation's issued shares or capital contributions (excluding its own shares held by the said corporation) (hereinafter referred to as the "issued shares, etc." in this Section) is not less than the ratio specified by the laws and regulations of the said state of the head office 例文帳に追加

（２）　その本店所在地国以外の国又は地域に所在する法人から受ける配当等の額でその有する株式等（株式又は出資をいう。以下この節において同じ。）の数又は金額の当該法人の発行済株式又は出資（自己が有する自己の株式等を除く。）の総数又は総額（以下この節において「発行済株式等」という。）のうちに占める割合が当該本店所在地国の法令に定められた割合以上であることを要件として課税標準に含まれないこととされるもの - 日本法令外国語訳データベースシステム

i) The amount obtained by multiplying the amount of the said dividend of surplus, etc. by the ratio of the shares, etc. for considering the claims held by the said resident out of the total issued shares, etc. of the specified foreign subsidiary company, etc. at the end of the business year pertaining to the said eligible retained income for adjustment (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii)(a) and (b) of the preceding paragraph related to the said resident 例文帳に追加

一　当該剰余金の配当等の額に当該調整適用対象留保金額に係る事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該事業年度終了の時における当該居住者の有する当該特定外国子会社等の請求権勘案保有株式等（当該居住者に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(ii) The amount obtained by multiplying the amount of the said eligible retained income for adjustment by the ratio of the shares, etc. for considering the claims held by the said resident out of the total issued shares, etc. of the specified foreign subsidiary company, etc. at the end of the business year pertaining to the said eligible retained income for adjustment (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii)(a) and (b) of the preceding paragraph related to the said resident). 例文帳に追加

二　当該調整適用対象留保金額に当該調整適用対象留保金額に係る事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該事業年度終了の時における当該居住者の有する当該特定外国子会社等の請求権勘案保有株式等（当該居住者に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(i) The shares, etc. for considering the claims held: The number or the amount adding together the number or the amount of the shares, etc. of a foreign corporation directly held by a resident (where the said foreign corporation has issued the shares, etc. in which different claims are vested, the number obtained by multiplying the issued shares, etc. of the said foreign corporation by the ratio of the amount of a dividend of surplus, etc. that the said resident can receive based on the said claims out of the total amount) and the shares, etc. for considering the claims indirectly held 例文帳に追加

一　請求権勘案保有株式等　居住者が直接に有する外国法人の株式等の数又は金額（当該外国法人が請求権の内容が異なる株式等を発行している場合には、当該外国法人の発行済株式等に、当該居住者が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合を乗じて計算した数）及び請求権勘案間接保有株式等を合計した数又は金額をいう。 - 日本法令外国語訳データベースシステム

(7) The number of voting rights of a foreign corporation specified by a Cabinet Order as being held indirectly as prescribed in Article 40-4(2)(iv) of the Act shall be the number of voting rights obtained by multiplying the total number of voting rights (meaning the voting rights prescribed in Article 40-4(1)(i)(a) of the Act; hereinafter the same shall apply in this paragraph) by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where falling under both of the following cases, the sum of the ratios specified respectively as follows): 例文帳に追加

７　法第四十条の四第二項第四号に規定する間接に有するものとして政令で定める外国法人の議決権の数は、外国法人の議決権（同条第一項第一号イに規定する議決権をいう。以下この項において同じ。）の総数に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した議決権の数とする。 - 日本法令外国語訳データベースシステム

(8) The amount of a dividend of surplus, etc. specified by a Cabinet Order as being receivable based on the claims vested in the shares, etc. of a foreign corporation held indirectly as prescribed in Article 40-4(2)(v) of the Act shall be the amount of a dividend of surplus, etc. obtained by multiplying the total amount of a dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of a foreign corporation by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where falling under both of the following cases, the sum of the ratios specified respectively as follows): 例文帳に追加

８　法第四十条の四第二項第五号に規定する間接に有する外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の額として政令で定めるものは、外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の総額に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した剰余金の配当等の額とする。 - 日本法令外国語訳データベースシステム

ii) A person who holds over 50 percent of the total number or total amount of the issued shares, etc. of a domestic corporation listed in the items of Article 66-6(1) of the Act which pertains to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 40-4(4)(i) of the Act (excluding a person falling under any of those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding item who is related to the said specified foreign subsidiary company, etc. 例文帳に追加

二　法第四十条の四第四項第一号に掲げる事業を主として行う特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人の発行済株式等の百分の五十を超える数又は金額の株式等を有する者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前号に掲げる者に該当する者を除く。） - 日本法令外国語訳データベースシステム

(v) Insurance business: Where, out of the sum of the total premium income for the relevant business year, the ratio of the sum of the said premium income to be received from a person other than affiliated persons (where the said premium income pertains to reinsurance, limited to premium income from insurance for assets held by a person other than affiliated persons or damages incurred by a person other than affiliated persons) exceeds 50 percent 例文帳に追加

五　保険業　当該各事業年度の収入保険料の合計額のうちに当該収入保険料で関連者以外の者から収入するもの（当該収入保険料が再保険に係るものである場合には、関連者以外の者が有する資産又は関連者以外の者が負う損害賠償責任を保険の目的とする保険に係る収入保険料に限る。）の合計額の占める割合が百分の五十を超える場合 - 日本法令外国語訳データベースシステム

i) Where a foreign corporation listed in item (i) and item (ii) of the preceding paragraph holds over 50 percent of the number or the amount of the issued shares, etc. of a foreign corporation which is a shareholder, etc. of the said other foreign corporation: The ratio of the number or the amount of the shares, etc. of the said other foreign corporation held by the said foreign corporation which is a shareholder, etc. out of the total issued shares, etc. of the said other foreign corporation (where there are two or more such foreign corporations which are shareholders, etc., the sum of the ratios calculated for each of them 例文帳に追加

一　当該他の外国法人の株主等である外国法人の発行済株式等の百分の五十を超える数又は金額の株式等が前項第一号及び第二号に掲げる外国法人によつて所有されている場合　当該株主等である外国法人の有する当該他の外国法人の株式等の数又は金額が当該他の外国法人の発行済株式等のうちに占める割合（当該株主等である外国法人が二以上ある場合には、当該二以上の株主等である外国法人につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム

iii) A person who holds over 50 percent of the number or the amount of the total issued shares, etc. of a consolidated corporation falling under the category of a specially-related shareholder, etc. (where the said consolidated corporation is a consolidated subsidiary corporation prescribed in Article 2(xii)-7-3 of the Corporation Tax Act, a consolidated parent corporation prescribed in item (xii)-7-2 of the said Article related to the said consolidated corporation) which pertains to a specified foreign corporation mainly engaged in the business listed in Article 40-10(4)(i) of the Act (excluding a person falling under the category of a specially-related shareholder, etc. pertaining to the said specified foreign corporation and a person falling under the category of persons listed in the preceding two items 例文帳に追加

三　法第四十条の十第四項第一号に掲げる事業を主として行う特定外国法人に係る特殊関係株主等に該当する連結法人（当該連結法人が法人税法第二条第十二号の七の三に規定する連結子法人である場合には、当該連結法人に係る同条第十二号の七の二に規定する連結親法人）の発行済株式等の百分の五十を超える数又は金額の株式等を有する者（当該特定外国法人に係る特殊関係株主等に該当する者及び前二号に掲げる者に該当する者を除く。） - 日本法令外国語訳データベースシステム

(20) The shares, etc. held directly or indirectly as prescribed in the preceding paragraph shall be the total number or the sum of the said domestic corporation's shares, etc. held directly by a foreign controlling shareholder, etc. related to the said domestic corporation and the said domestic corporation's shares, etc. held indirectly by the said foreign controlling shareholder, etc. (meaning the shares, etc. calculated by multiplying the said domestic corporation's issued shares, etc. by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where falling under both of the following cases, the sum of the ratios specified respectively as follows)): 例文帳に追加

２０　前項に規定する直接及び間接保有の株式等とは、当該内国法人に係る国外支配株主等が直接に保有する当該内国法人の株式等及び当該国外支配株主等が間接に保有する当該内国法人の株式等（当該内国法人の発行済株式等に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した株式等をいう。）の総数又は合計額をいう。 - 日本法令外国語訳データベースシステム

i) The amount calculated by a reasonable method as the average balance of the book value of the total assets for the relevant business year of the said domestic corporation (such book value shall mean the remaining amount after deducting the amount reserved as a reserve fund by the appropriation of surplus and the amount reserved as a reserve for special depreciation pursuant to the provisions of Article 52-3 or Article 68-41 of the Act (limited to the amount reserved as a reserve fund by the appropriation of surplus) in lieu of reducing the book value of fixed assets by reckoning the amount into expense for accounting purpose 例文帳に追加

一　当該内国法人の当該事業年度の総資産の帳簿価額（固定資産の帳簿価額を損金経理により減額することに代えて剰余金の処分により積立金として積み立てている金額及び法第五十二条の三又は第六十八条の四十一の規定により特別償却準備金として積み立てている金額（剰余金の処分により積立金として積み立てている金額に限る。）を控除した残額）の平均的な残高として合理的な方法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

ii) An event listed in Article 66-8(1)(ii) of the Act: The amount obtained by multiplying the amount specified in the said item by the ratio of the shares, etc. for considering the claims held by the said domestic corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (where the amount specified in the said item has been delivered to a person listed in item (ii)(a) and (b) of the preceding paragraph who is related to the said domestic corporation, excluding the shares, etc. for considering the claims indirectly held via such person 例文帳に追加

二　法第六十六条の八第一項第二号に掲げる事実　同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時における当該内国法人の有する当該特定外国子会社等の請求権勘案保有株式等（同号に定める金額が当該内国法人に係る前項第二号イ及びロに掲げる者に対して交付された場合におけるこれらの者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(i) Shares, etc. for considering the claims held: The number or the amount adding together the number or the amount of the shares, etc. of a foreign corporation directly held by a domestic corporation (where the said foreign corporation has issued the shares, etc. in which different claims are vested, the number or the amount obtained by multiplying the issued shares, etc. of the said foreign corporation by the ratio of the amount of a dividend of surplus, etc. that the said domestic corporation can receive based on the said claims out of the total amount) and the shares, etc. for considering the claims indirectly held 例文帳に追加

一　請求権勘案保有株式等　内国法人が直接に有する外国法人の株式等の数又は金額（当該外国法人が請求権の内容が異なる株式等を発行している場合には、当該外国法人の発行済株式等に、当該内国法人が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合を乗じて計算した数又は金額）及び請求権勘案間接保有株式等を合計した数又は金額をいう。 - 日本法令外国語訳データベースシステム

(6) The number of voting rights of a foreign corporation specified by a Cabinet Order as being held indirectly as prescribed in Article 66-6(2)(iv) of the Act shall be the number of voting rights obtained by multiplying the total number of voting rights (meaning the voting rights prescribed in Article 66-6(1)(i)(a) of the Act; hereinafter the same shall apply in this paragraph) of a foreign corporation by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where falling under both of the following cases, the sum of the ratios specified respectively as follows): 例文帳に追加

６　法第六十六条の六第二項第四号に規定する間接に有するものとして政令で定める外国法人の議決権の数は、外国法人の議決権（同条第一項第一号イに規定する議決権をいう。以下この項において同じ。）の総数に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した議決権の数とする。 - 日本法令外国語訳データベースシステム

(7) The amount of a dividend of surplus, etc. specified by a Cabinet Order as being receivable based on the claims vested in the shares, etc. of a foreign corporation held indirectly as prescribed in Article 66-6(2)(v) of the Act shall be the amount of a dividend of surplus, etc. obtained by multiplying the total amount of a dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of a foreign corporation by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where falling under both of the following cases, the sum of the ratios specified respectively as follows): 例文帳に追加

７　法第六十六条の六第二項第五号に規定する間接に有する外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の額として政令で定めるものは、外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の総額に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した剰余金の配当等の額とする。 - 日本法令外国語訳データベースシステム

ii) A person who holds over 50 percent of the total number or total amount of the issued shares, etc. of a domestic corporation listed in the items of Article 66-6(1) of the Act which pertains to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 66-6(4)(i) of the Act (excluding a person falling under any of those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding item who is related to the said specified foreign subsidiary company, etc. 例文帳に追加

二　法第六十六条の六第四項第一号に掲げる事業を主として行う特定外国子会社等に係る同条第一項各号に掲げる内国法人の発行済株式等の百分の五十を超える数又は金額の株式等を有する者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前号に掲げる者に該当する者を除く。） - 日本法令外国語訳データベースシステム