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例文

ii) Where an event listed in Article 66-8(1)(ii) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in the said paragraph: 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 that are prescribed in Article 39-16(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (in the case where money or any other assets have been delivered to an affiliated foreign company related to the domestic corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 66-8(1)(ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the domestic corporation; excluding the shares, etc. for considering the claims indirectly held via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加

二 法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合 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第三十九条の十六第三項第一号に規定する請求権勘案保有株式等(当該内国法人に係る外国関係会社でその受ける法第六十六条の八第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該内国法人に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等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

1. Wholesale business: Where, out of the total revenue from selling inventory assets for any of the business years within the preceding two years (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for any of the business years within the preceding two years (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such acquisition costs shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

(1) 卸売業 前二年内事業年度のうちいずれかの事業年度の棚卸資産の販売に係る収入金額(棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。)の合計額のうちに関連者以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は前二年内事業年度のうちいずれかの事業年度において取得した棚卸資産の取得価額(棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。)の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額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

(ii) Where a single corporation or two or more corporations intervene(s) between a corporation which is a shareholder, etc. of the other corporation set forth in the preceding paragraph (excluding a corporation which is a shareholder, etc. set forth in the preceding item falling under the case listed in the said item) and the said one of the two corporations set forth in the preceding paragraph and has(have) a linkage with them through holding the issued shares, etc. (hereinafter such intervening corporation(s) shall be referred to as a "capital contribution-related corporation(s)" in this item) (limited to the case where 50 percent or more of the number or the amount of the issued shares, etc. of each of a capital contribution-related corporation(s) and the said corporation which is a shareholder, etc. are held by the said one of the two corporations or a capital contribution-related corporation(s) (such one of the two corporations or capital contribution-related foreign corporation(s) shall be limited to those 50 percent or more of the number or the amount of whose issued shares, etc. are held by the said one of the two corporations or other capital contribution-related corporation(s))): The ratio of the number or the amount of shares or capital contributions of the said other corporation held by the said corporation which is a shareholder, etc. out of the total issued shares, etc. of the said other corporation (where there are two or more such corporations which are shareholders, etc., the sum of the ratios calculated for each of them). 例文帳に追加

二 前項の他方の法人の株主等である法人(前号に掲げる場合に該当する同号の株主等である法人を除く。)と同項の一方の法人との間にこれらの者と発行済株式等の所有を通じて連鎖関係にある一又は二以上の法人(以下この号において「出資関連法人」という。)が介在している場合(出資関連法人及び当該株主等である法人がそれぞれその発行済株式等の百分の五十以上の数又は金額の株式又は出資を当該一方の法人又は出資関連法人(その発行済株式等の百分の五十以上の数又は金額の株式又は出資が当該一方の法人又は他の出資関連法人によつて所有されているものに限る。)によつて所有されている場合に限る。) 当該株主等である法人の有する当該他方の法人の株式又は出資の数又は金額が当該他方の法人の発行済株式等のうちに占める割合(当該株主等である法人が二以上ある場合には、当該二以上の株主等である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

(6) The normal profit margin specified by a Cabinet Order prescribed in Article 68-88(2)(i)(c) of the Act shall be the ratio of the amount of gross profits gained by a person who acquired the same or similar inventory assets as those for a foreign affiliated transaction through the purchase (limited to a purchase from a non-affiliated person), manufacture or any other acts (hereinafter such person shall be referred to as a "seller" in this paragraph and item (iii) of the next paragraph) through a transaction to sell the said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of the said inventory assets for a comparison purpose transaction from the total revenue arising from the sale of the said inventory assets for a comparison purpose transaction) against the sum of the said costs; provided, however, that where functions performed by the selling side or any other matters differ between a comparison purpose transaction and the said foreign affiliated transaction, such normal profit margin shall be the ratio after making a necessary adjustment for the differences in ratios caused by such disparity. 例文帳に追加

6 法第六十八条の八十八第二項第一号ハに規定する政令で定める通常の利益率は、国外関連取引に係る棚卸資産と同種又は類似の棚卸資産を、購入(非関連者からの購入に限る。)、製造その他の行為により取得した者(以下この項及び次項第三号において「販売者」という。)が当該同種又は類似の棚卸資産を非関連者に対して販売した取引(以下この項において「比較対象取引」という。)に係る当該販売者の売上総利益の額(当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。)の当該原価の額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。 - 日本法令外国語訳データベースシステム

例文

(7) The multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. which is calculated as specified by a Cabinet Order prescribed in Article 68-89(2) of the Act shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by a Cabinet Order prescribed in the said paragraph from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in the said paragraph and then dividing the calculated average balance of liabilities by the equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation; and the multiple number applicable to the amount of equity capital which is calculated as specified by a Cabinet Order prescribed in the said paragraph shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by a Cabinet Order prescribed in the said paragraph from the average balance of liabilities regarding the total liabilities for the relevant consolidated business year prescribed in the said paragraph and then dividing the calculated average balance of liabilities by the amount of equity capital of the said consolidated corporation. 例文帳に追加

7 法第六十八条の八十九第二項に規定する政令で定めるところにより計算した国外支配株主等の資本持分に係る倍数は、同項に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該連結法人に係る国外支配株主等の資本持分で除して計算した倍数とし、同項に規定する政令で定めるところにより計算した自己資本の額に係る倍数は、同項に規定する当該連結事業年度の総負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該連結法人の自己資本の額で除して計算した倍数とする。 - 日本法令外国語訳データベースシステム


例文

(i) Where the amount of a dividend, etc. that the said specified foreign subsidiary company, etc. receives from any other specified foreign subsidiary company, etc. related to the said consolidated corporation (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter referred to as the "other specified foreign subsidiary company, etc." in this paragraph) in the relevant business year does not exceed the amount of a dividend payable corresponding to the capital contributions by the said specified foreign subsidiary company, etc. out of the total amount of a dividend payable by the said other specified foreign subsidiary company, etc. in the business year including the base date for paying the said dividend, etc. (hereinafter referred to as the "base business year" in this paragraph) and the said base business year is the business year during which the individually taxable retained income prescribed in Article 68-90(1) of the Act (hereinafter referred to as the "individually taxable retained income" in this Section) or taxable retained income prescribed in Article 66-6(1) of the Act (hereinafter referred to as the "taxable retained income" in this Section) arises: The amount of the said dividend, etc. 例文帳に追加

一 当該特定外国子会社等が当該各事業年度において当該連結法人に係る他の特定外国子会社等(法第六十六条の六第一項に規定する特定外国子会社等を含む。以下この項において「他の特定外国子会社等」という。)から受ける配当等の額が当該他の特定外国子会社等の当該配当等の額の支払に係る基準日の属する事業年度(以下この項において「基準事業年度」という。)の配当可能金額のうち当該特定外国子会社等の出資対応配当可能金額を超えない場合であつて、当該基準事業年度が法第六十八条の九十第一項に規定する個別課税対象留保金額(以下この節において「個別課税対象留保金額」という。)又は法第六十六条の六第一項に規定する課税対象留保金額(以下この節において「課税対象留保金額」という。)の生ずる事業年度である場合 当該配当等の額 - 日本法令外国語訳データベースシステム

(2) The amount calculated as specified by a Cabinet Order prescribed in Article 68-90(1) of the Act shall be the amount obtained by multiplying the eligible retained income prescribed in the said paragraph for the relevant business year of a specified foreign subsidiary company, etc. related to a consolidated corporation listed in the items of the said paragraph (hereinafter referred to as the "eligible retained income" in this paragraph) by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year of the said specified foreign subsidiary company, etc. (where any of the events listed in item (i) or item (ii) occurred with regard to the said specified foreign subsidiary company, etc. or an event listed in item (iii) occurred with regard to an affiliated foreign company related to the said consolidated corporation (limited to those that hold the taxed amount of a dividend, etc. before deduction pertaining to the said specified foreign subsidiary company, etc.) in the relevant consolidated business year of the said consolidated corporation relating to the application of the provisions of the said paragraph, such amount shall be the remaining amount after deducting the amount specified respectively in these items from the said calculated amount): 例文帳に追加

2 法第六十八条の九十第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる連結法人に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額(以下この節において「適用対象留保金額」という。)に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時における当該連結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の占める割合を乗じて計算した金額(当該連結法人の同項の規定の適用に係る各連結事業年度において、当該特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係会社(当該特定外国子会社等に係る控除未済課税済配当等の額を有するものに限る。)につき第三号に掲げる事実が生じた場合には、当該計算した金額からそれぞれこれらの号に定める金額を控除した残額)とする。 - 日本法令外国語訳データベースシステム

ii) Where an event listed in Article 68-92(1)(ii) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in the said paragraph: 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 consolidated corporation that are prescribed in Article 39-116(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (in the case where money or any other assets have been delivered to an affiliated foreign company related to the consolidated corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 68-92(1)(ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the consolidated corporation; excluding the shares, etc. for considering the claims indirectly held via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加

二 法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合 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連結法人の有する当該特定外国子会社等の第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等(当該連結法人に係る外国関係会社でその受ける法第六十八条の九十二第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該連結法人に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等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

1. Wholesale business: Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2, item (xx) of the Corporation Tax Act; the same shall apply in 1.) for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such revenues shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the "amount of sales transactions" in 1.), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such acquisition costs shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in 1.), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

(1) 卸売業 当該国外債発行事業年度の棚卸資産(法人税法第二条第二十号に規定する棚卸資産をいう。(1)において同じ。)の販売に係る収入金額(棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。(1)において「販売取扱金額」という。)の合計額のうちに関連者以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該国外債発行事業年度において取得した棚卸資産の取得価額(棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。(1)において「仕入取扱金額」という。)の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額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

例文

(i) Where the nonresident referred to in paragraph (1)(iii)(b) has received, through a split-off-type company split prescribed in Article 2(xii)-9 (Definitions) of the Corporation Tax Act (hereinafter referred to as a "split-off-type company split" in this item) of the domestic corporation referred to in (b) of the said item which had issued shares or capital contributions that the nonresident owns, which falls under any of the following cases of company splits, a delivery of shares of a succeeding corporation in a company split prescribed in Article 2(xii)-3 of the said Act (hereinafter referred to as a "succeeding corporation in a company split" in this item), shares of a succeeding parent corporation in a company split prescribed in Article 113(1) (Acquisition Cost for Shares, etc. Acquired through Split-Off-Type Company Split) (hereinafter referred to as a "succeeding parent corporation in a company split" in this item) or other assets, when the rate obtained by multiplying the rate pertaining to the said split-off-type company split prescribed in Article 113(2) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the nonresident had owned immediately prior to the said split-off-type company split among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said split-off-type company split is five percent or more: 例文帳に追加

一 第一項第三号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の法人税法第二条第十二号の九(定義)に規定する分割型分割(以下この号において「分割型分割」という。)のうち次のいずれかに該当するものにより同条第十二号の三に規定する分割承継法人(以下この号において「分割承継法人」という。)の株式、第百十三条第一項(分割型分割により取得した株式等の取得価額)に規定する分割承継親法人(以下この号において「分割承継親法人」という。)の株式その他の資産の交付を受けた場合において、当該分割型分割に係る同条第二項に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。 - 日本法令外国語訳データベースシステム

例文

(i) The transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate-related corporation referred to in paragraph (1)(iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by an Ordinance of the Ministry of Finance as being similar thereto; referred to as "listed shares, etc." in the next item) had owned, on December 31st of the year preceding the year containing the date of transfer (hereinafter referred to as the "base date" in this paragraph), the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the said real estate-related corporation's issued shares (or issued units of investment in the case of an investment corporation prescribed in Article 2(12) of the Act on Investment Trust and Investment Corporation) or capital contributions (excluding own shares or capital contributions that the said real estate-related corporation owns; referred to as "issued shares, etc." in the next item) and the person who transferred the shares or capital contributions is the said specially-related shareholder, etc. 例文帳に追加

一 譲渡年の前年の十二月三十一日(以下この項において「基準日」という。)において、その株式又は出資(金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。)に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式(投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人にあつては、発行済みの投資口)又は出資(当該不動産関連法人が有する自己の株式又は出資を除く。次号において「発行済株式等」という。)の総数又は総額の百分の五を超える数又は金額の株式又は出資(当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。)を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡 - 日本法令外国語訳データベースシステム

Article 14 (1) The amount of the Class II special enrollment insurance premiums shall be the amount obtained by multiplying the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare for the persons deemed as entitled to be covered by the industrial accident insurance pursuant to the provision of Article 35, paragraph (1) of the Industrial Accident Insurance Act (in the following paragraph referred to as the "insured of Class II special enrollment"), by taking into consideration of the basic daily benefit amount set forth in the same Article, paragraph (1), item (vi) and other circumstances, by the rate prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to employment injury and commuting injury for the businesses of the same type as or similar type to those set forth in Article 33, item (iii) of the Industrial Accident Insurance Act or the businesses conducting the works of the same type as or similar type to those set forth in the same Article, item (v) (or, in case of the persons specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 35, paragraph (1) of the Industrial Accident Insurance Act, the injury rate pertaining to employment injury for such business of the same or similar type or the business conducting such works of the same or similar type), the type and content of the services implemented as the services for social rehabilitation promotion, etc. and other circumstances (hereinafter referred to as the "Class II special enrollment insurance premium rate"). 例文帳に追加

第十四条 第二種特別加入保険料の額は、労災保険法第三十五条第一項の規定により労災保険の適用を受けることができることとされた者(次項において「第二種特別加入者」という。)について同条第一項第六号の給付基礎日額その他の事情を考慮して厚生労働省令で定める額の総額に労災保険法第三十三条第三号の事業と同種若しくは類似の事業又は同条第五号の作業と同種若しくは類似の作業を行う事業についての業務災害及び通勤災害に係る災害率(労災保険法第三十五条第一項の厚生労働省令で定める者に関しては、当該同種若しくは類似の事業又は当該同種若しくは類似の作業を行う事業についての業務災害に係る災害率)、社会復帰促進等事業として行う事業の種類及び内容その他の事情を考慮して厚生労働大臣の定める率(以下「第二種特別加入保険料率」という。)を乗じて得た額とする。 - 日本法令外国語訳データベースシステム

(2) When the obligee effecting a seizure fails to make an offer or to provide a guarantee, as provided in each of the following items for the cases set forth respectively therein, within one week from the day of receipt of a notice under the provisions of the preceding paragraph, by deciding, where there is no preferential claim, a price that exceeds the estimated amount of procedural expenses, or where there is a preferential claim, a price that is not less than the total of the estimated amount of procedural expenses and that of the preferential claim (such a price shall hereinafter be referred to as the "obligee's offered price" in this paragraph), the execution court shall rescind the procedure of a compulsory auction pertaining to the petition filed by the obligee effecting a seizure; provided, however, that this shall not apply when the obligee effecting a seizure has proved, within said period, that none of the items of the preceding paragraph apply, or that in the case set forth in item (ii) of said paragraph, the minimum purchase price of the real property exceeds the estimated amount of procedural expenses and that the consent has been obtained from the persons who have the preferential claim (excluding a person who is expected to be able to receive full performance of his/her preferential claim at the minimum purchase price) for the sale of the real property: 例文帳に追加

2 差押債権者が、前項の規定による通知を受けた日から一週間以内に、優先債権がない場合にあつては手続費用の見込額を超える額、優先債権がある場合にあつては手続費用及び優先債権の見込額の合計額以上の額(以下この項において「申出額」という。)を定めて、次の各号に掲げる区分に応じ、それぞれ当該各号に定める申出及び保証の提供をしないときは、執行裁判所は、差押債権者の申立てに係る強制競売の手続を取り消さなければならない。ただし、差押債権者が、その期間内に、前項各号のいずれにも該当しないことを証明したとき、又は同項第二号に該当する場合であつて不動産の買受可能価額が手続費用の見込額を超える場合において、不動産の売却について優先債権を有する者(買受可能価額で自己の優先債権の全部の弁済を受けることができる見込みがある者を除く。)の同意を得たことを証明したときは、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

Article 19 (1) The Minister of Economy, Trade and Industry shall designate a business operator engaged in business in which the business operator authorizes the use of specified trademarks, trade names or other indications, specify the manner of selling goods or providing services and give guidance continuously on management, pursuant to a standard form contract that provides for the matters specified by an Ordinance of the Ministry of Economy, Trade and Industry with regard to the conditions of energy use in factories, etc. which belong to a business operator that participates in said business (hereinafter referred to as a "franchisee") (this type of business shall hereinafter be referred to as "chain business" and this type of business operator shall hereinafter be referred to as a "chain business operator"), for which the total energy consumption for a given business year in all factories, etc. which belong to said chain business operator and all factories, etc. pertaining to said chain business which belong to said franchisee as calculated pursuant to the provision of a Cabinet Order under Article 7, paragraph (2) is beyond the level specified by a Cabinet Order under paragraph (1) of the same Article, as a business operator especially required to promote the rational use of energy. 例文帳に追加

第十九条 経済産業大臣は、定型的な約款による契約に基づき、特定の商標、商号その他の表示を使用させ、商品の販売又は役務の提供に関する方法を指定し、かつ、継続的に経営に関する指導を行う事業であつて、当該約款に、当該事業に加盟する者(以下「加盟者」という。)が設置している工場等におけるエネルギーの使用の条件に関する事項であつて経済産業省令で定めるものに係る定めがあるもの(以下「連鎖化事業」という。)を行う者(以下「連鎖化事業者」という。)のうち、当該連鎖化事業者が設置しているすべての工場等及び当該加盟者が設置している当該連鎖化事業に係るすべての工場等における第七条第二項の政令で定めるところにより算定したエネルギーの年度の使用量の合計量が同条第一項の政令で定める数値以上であるものをエネルギーの使用の合理化を特に推進する必要がある者として指定するものとする。 - 日本法令外国語訳データベースシステム

(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

(iii) Where a Company, etc. (excluding that which is consolidated in the financial statement or other documents of a company falling under the type of company listed in the preceding item, limited to that which holds voting rights of a Bank) which is not a Company Subject to Standards for Consolidation and belongs to a Group of Companies, etc. (meaning a group of companies, etc. consisting of (a) that Company, etc. and (b) other Companies, etc. specified by a Cabinet Office Ordinance as those have close relationships with that Company, etc. for reason that the Company, etc. holds majority voting rights of the other Company, etc. or for other reason and; hereinafter the same shall apply in this paragraph) and where the total number of voting rights held by all of the companies, etc. belonging to the Group of Companies, etc. (hereinafter referred to as "The Number of Voting Rights Held by the Group of Companies, etc." in this item and the following item) is equal to or more than the Major Shareholder Threshold of the Bank (such Group of Companies, etc. are hereinafter referred to as "Specified Group of Companies, etc." in this item and the following item), a Company, etc. in the Specified Group of Companies, etc. whose majority voting rights are held by no other Company, etc.: The Number of Voting Rights Held by the Group of Companies, etc. of the Specified Group of Companies, etc. 例文帳に追加

三 連結基準対象会社以外の会社等(銀行の議決権の保有者である会社等に限り、前号に掲げる会社の計算書類その他の書類に連結されるものを除く。)が会社等集団(当該会社等及び当該会社等が他の会社等に係る議決権の過半数を保有していることその他の当該会社等と密接な関係を有する会社等として内閣府令で定める会社等の集団をいう。以下この項において同じ。)に属し、かつ、当該会社等集団が当該会社等集団に属する全部の会社等の保有する一の銀行の議決権の数を合算した数(以下この号及び次号において「会社等集団保有議決権数」という。)が当該銀行の主要株主基準値以上の数である会社等集団(以下この号及び次号において「特定会社等集団」という。)である場合において、当該特定会社等集団に属する会社等のうち、その会社等に係る議決権の過半数の保有者である会社等がない会社等 当該特定会社等集団に係る会社等集団保有議決権数 - 日本法令外国語訳データベースシステム

(7) The provision of Article 16-3(1) of the New Banking Act shall not apply, until the day on which one year has elapsed from the Effective Date, to holding of Shares, etc. (meaning Shares, etc. as defined by Article 2(7) of the New Banking Act; hereinafter the same shall apply in this paragraph) of a domestic company (meaning domestic company as defined by Article 16-3(1) of the New Banking Act; hereinafter the same shall apply in this paragraph) by a Bank and/or its Subsidiary Companies of which the total number exceeds the Threshold on Holding of Shares, etc. (meaning the Threshold on Holding of Shares, etc. as defined by Article 16-3(1) of the New Banking Act; hereinafter the same shall apply in this paragraph) at the time when this Act comes into effect, if the Bank notifies thereof to the Financial Reconstruction Commission by the day on which three months have elapsed from the Effective Date. In this case, after the day on which one year has elapsed from the Effective Date, the provision of Article 16-3 of the New Banking Act shall apply to such holding of Shares, etc. in the Domestic Company by deeming that the Bank and/or the Subsidiary Companies acquire, on that day, the Shares, etc. in the Domestic Company in excess of the Threshold on Holding of Shares, etc. by a cause provided by the main clause of Article 16-3(2) of the New Banking Act. 例文帳に追加

7 新銀行法第十六条の三第一項の規定は、この法律の施行の際現に国内の会社(同項に規定する国内の会社をいう。以下この項において同じ。)の株式等(新銀行法第二条第七項に規定する株式等をいう。以下この項において同じ。)を合算してその基準株式数等(新銀行法第十六条の三第一項に規定する基準株式数等をいう。以下この項において同じ。)を超えて所有している銀行又はその子会社による当該国内の会社の株式等の所有については、当該銀行が施行日から起算して三月を経過する日までにその旨を金融再生委員会に届け出たときは、施行日から起算して一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、同日後は、当該国内の会社の株式等の所有については、当該銀行又はその子会社が同日において同条第二項本文に規定する事由により当該国内の会社の株式等を合算してその基準株式数等を超えて取得したものとみなして、同条の規定を適用する。 - 日本法令外国語訳データベースシステム

As I commented last week, a consumer loan market that offers small, unsecured, unguaranteed loans is, in my view, something that society needs after all. In that sense, I do not think that there will be any urgent need to review the Money Lending Act as a result of Takefuji's filing for the commencement of corporate reorganization proceedings. However, given the existence of a market that I have just mentioned, and the fact that the multiple-debt problem developed into a very serious problem, the recent revision to the Money Lending Act, which represents a fundamental and comprehensive step to address the issue that includes lowering upper interest-rate limits and introducing a cap on the total amount of borrowing, was enacted with unanimous support from all parties. After I assumed office, the FSA has been working, mainly in its Revised Money Lending Act Follow-Up Team, to follow up on the situation after the revised Money Lending Act took full effect, including any moves made by money lending businesses. 例文帳に追加

私は大変時宜を得た質問だと思っています。私もこの前、先週申し上げたように、やはり少額、無担保、無保証と、この消費者金融の市場というのはご存じのようにあるのです。やはり社会的に必要な部分だと私は思っていまして、そういった意味で、今度、武富士の会社更生手続開始の申し立てにより、貸金業法の見直しが直ちに必要になるとは考えていませんけれども、今申し上げましたようなマーケットがあるのは事実でございますし、そういった意味で、今度の改正貸金業法というのは、上限金利もご存じのように引き下げやら、総量規制の導入など、多重債務問題ということが大変大きな問題になりまして、これは全党一致でこの法律ができ上がって、抜本的かつ総合的な対策を講じたわけでございますが、私になって、当庁としては、改正貸金業法フォローアップチームを中心に、貸金業者の動向を含めた改正貸金法の完全施行後の状況をフォローアップしてまいっております。 - 金融庁

For the purposes of this Article: (a) the termdisproportionate class of sharesmeans any class of shares of a company that is a resident of a Contracting State which is subject to terms or other arrangements that entitle the holders of that class of shares to a portion of the income of the company derived from the other Contracting State that is larger than the portion such holders would receive absent such terms or arrangements; (b) the termrecognized stock exchangemeans: (i) any stock exchange established under the terms of the Securities and Exchange Law(Law No. 25 of 1948) of Japan; (ii) the NASDAQ System and any stock exchange registered with the Securities and Exchange Commission as a national securities exchange under the Securities Exchange Act of 1934 of the United States; and (iii) any other stock exchange agreed upon by the competent authorities; and (c) the termgross incomemeans the total revenues derived by a resident of a Contracting State from its business, less the direct costs of obtaining such revenues. 例文帳に追加

(a)「不均一分配株式」とは、一方の締約国の居住者である法人の株式で、その条件その他の取決め内容により、当該株式を所有する者が、当該条件その他の取決め内容が定められていないとした場合に比し、当該法人が他方の締約国において取得する所得の分配をより多く受ける権利を有するものをいう。(b)「公認の有価証券市場」とは、次のものをいう。(i)日本国の証券取引法(昭和二十三年法律第二十五号)に基づき設立された有価証券市場(ii)ナスダック市場及び合衆国の千九百三十四年証券取引法に基づき証券取引所として証券取引委員会に登録された有価証券市場(iii)その他の有価証券市場で両締約国の権限のある当局が合意するもの(c)「総所得」とは、一方の締約国の居住者がその事業から取得する総収入の額から当該収入を得るために直接に要した費用の額を差し引いた残額をいう。 - 財務省

(i) If t he General Partner receives funds (“Disposition Profits”) from a sale or other disposition, redemption, cancellation, purchase, refund or repayment (collectively, a “Disposition”) of Portfolio Securities and/or Portfolio Intellectual Property in respect of a Portfolio Investment, the General Partner shall distribute to the Participating Interested Partners (as defined below) in respect of such Portfolio Investment the balance of such Disposition Profits after the deduction of the sum of (x) the total amount of: (a) costs and expenses, if any, and taxes and other public duties, if any, required for the Disposition and (b) expenses of the Partnership concerning such Portfolio Investment, if any, due and payable at the time of the Disposition; and (y) the amount of any incentive fee, if any, pursuant to paragraph (4) of this Article, in proportion to the respective Percentage Interests of such Participating Interested Partners, on such date as the General Partner, in its discretion, designates within [_] months from receipt of such funds (provided that, for a Withdrawing Partner, the distribution shall be based on its Percentage Interests at the time of its withdrawal). “Participating Interested Partnersmeans, in respect of a Portfolio Investment, the Interested Partners who made contribution in such Portfolio Investment. 例文帳に追加

① 無限責任組合員は、あるポートフォリオ投資に係る投資証券等及び/又は投資知的財産権について売却その他の処分、償還、消却、買受け、払戻し、又は弁済がなされること(以下「処分等」と総称する。)により金銭(以下「処分収益」という。)を受領したときは、かかる金銭の受領後[ ]ヶ月以内の無限責任組合員がその裁量により指定する日において、当該ポートフォリオ投資に係る対象組合員等(以下に定義する。)に対し、当該処分収益から、処分等に要した諸費用(もしあれば)及び公租公課(もしあれば)並びに当該処分等の時において支払期限が到来していた当該ポートフォリオ投資に係る本組合の費用(もしあれば)の合計額を控除した上、本条第4 項の定めに従い成功報酬(もしあれば)の額を控除した残額に相当する金銭を、当該各対象組合員等の対象持分割合(但し、脱退組合員については当該脱退組合員の脱退当時を基準とする。)に応じて按分した割合により分配するものとする。「対象組合員等」とは、あるポートフォリオ投資について、当該ポートフォリオ投資に関し出資をした組合員等をいう。 - 経済産業省

The documents specified by an ordinance of the competent ministry set forth in Article 168, paragraph 2 of the Act shall be as follows (in the case of a certification issued by a public agency, limited to documents prepared within three months prior to the date of filing the application): (i) a certificate of the registered matters of the company; (ii) the accounting documents, etc. for the most recent business year and related detailed certifications; (iii) a document stating the estimated income for the three years after the commencement of the business; (iv) a document stating the name or trade name of the major shareholder (which means a shareholder holding 10 percent or more of the voting rights [which means a voting right prescribed in Article 86, paragraph 1 of the Act; hereinafter the same shall apply in this item] of total shareholders; hereinafter the same shall apply), the address or location and the number of voting rights that the major shareholder holds;(v) a document giving a description of a parent juridical person, etc. (which means a juridical person or other organization that holds the majority of voting rights [which is a voting right as prescribed in the preceding item] of the total shareholders of a Commodity Clearing Organization) and subsidiary juridical person(s), etc. (which means a juridical person or other organization that holds the majority of the voting rights [which means the voting rights prescribed in Article 7, paragraph 1, item 3 of the Ordinance] of the total shareholders, etc. [which means the total shareholders, etc. prescribed in Article 7, paragraph 1, item 3 of the Ordinance] of a Commodity Clearing Organization); (vi) a sworn, written document stating that the Commodity Clearing Organization is not subject to any of the provisions of (c) through (e) or (i) of Article 15, paragraph 2, item 1 of the Act;(vii) a document specified as follows corresponding to each case: (a) in the case where an officer is a foreign national: a copy of the residence certificate, etc., and the curriculum vitae of said officer, and a sworn, written statement by that person that such person is not subject to any of the provisions of Article 15, paragraph 2, item 1, (a) through (k) of the Act;(b) in the case where an officer is a juridical person: a certificate of the registered matters of said officer, a document stating the corporate development, and a sworn, written statement by that person that such person is not subject to the provisions of Article 15, paragraph 2, item 1, (l) of the Act;(c) in the case where an officer is neither a foreign national nor a juridical person: a copy of the residence certificate, etc., and the curriculum vitae of said officer; a certification issued by a public agency that such person is not subject to the provisions of Article 15, paragraph 2, item 1, (a) and (b); and a sworn, written statement by that person that such person is not subject to any of the provisions of (c) through (k) of the same item; (viii) a document stating the status of securing employees who have the knowledge and experience pertaining to the Business of Assuming Commodity Transaction Debts and the status of the assignment of such employees; (ix) in the case where an organizational general meeting is held, the minutes of the organizational general meeting; (x) a document stating the names or trade names of Clearing Participants, and the addresses of the principal offices or head offices; (xi) records prepared by Clearing Participants according to Form No. 1 within 30 days prior to the filing of the application and pertaining to such personsnet assets; (xii) in the case where an electronic data processing system is used for the Business of Assuming Commodity Transaction Debts, a document giving a description, installation location, capacity, and maintenance system of said electronic data processing system, and the process for responding in the event of the failure of said electronic data processing system; (xiii) other documents stating the matters to be referenced for approval as to whether the organization conforms to the standards set forth in Article 169, paragraph 1 of the Act. 例文帳に追加

法第百六十八条第二項の主務省令で定める書類は、次に掲げるもの(官公署が証明す る書類の場合には、許可の申請の日前三月以内に作成されたものに限る。)とする。一登記事項証明書 二直前事業年度の計算書類等及びその附属証明書 三業務開始後三年間における収支の見込みを記載した書面 四主要株主(総株主の議決権(法第八十六条第一項に規定する議決権をいう。以下 この号において同じ。)の百分の十以上の議決権を保有している株主をいう。以下同 じ。)の氏名又は商号若しくは名称、住所又は所在地及びその保有する議決権の数を 記載した書面 五 親法人等(商品取引清算機関の総株主の議決権(前号に規定する議決権をいう。) の過半数を保有している法人その他の団体をいう。)及び子法人等(商品取引清算機 - 139 - 関が総株主等(令第七条第一項第三号 に規定する総株主等をいう。)の議決権(令 第七条第一項第三号 に規定する議決権をいう。)の過半数を保有している法人その 他の団体をいう。)の概要を記載した書面 六法第十五条第二項第一号ハからホまで又はリのいずれにも該当しないことを誓約 する書面 七次に掲げる場合に応じ、それぞれ次に定める書面 イ役員が外国人である場合当該役員の住民票の写し等、履歴書及びその者が法第 十五条第二項第一号イからルまでのいずれにも該当しないことを誓約する書面 ロ役員が法人である場合当該役員の登記事項証明書、沿革を記載した書面及び法 第十五条第二項第一号ヲに該当しないことを誓約する書面 ハ役員が外国人又は法人でない場合当該役員の住民票の写し等、履歴書、その者 が法第十五条第二項第一号イ及びロに該当しない旨の官公署の証明書並びにその 者が同号ハからルまでのいずれにも該当しないことを誓約する書面 九創立総会を開催した場合には、創立総会の議事録 十清算参加者の氏名又は商号若しくは名称及び主たる事務所又は本店の所在地を記載 した書面 十一清算参加者が許可の申請の日前三十日以内に様式第一号により作成したその者の 純資産額に関する調書 十二商品取引債務引受業において電子情報処理組織を使用する場合には、当該電子情 報処理組織の概要、設置場所、容量及び保守の方法並びに当該電子情報処理組織に 異常が発生した場合の対処方法を記載した書類 十三その他法第百六十九条第一項に掲げる基準に適合しているかどうかについての 認定の参考となるべき事項を記載した書面 - 経済産業省

(vi) A person who holds voting rights in an Insurance Company, etc. (including a person falling under any of the categories listed in the preceding items; hereinafter the same shall apply in this item) who is deemed to hold at least twenty hundredths of all shareholders' voting rights in the Insurance Company, etc., in terms of the number of voting rights held by said person in the Insurance Company, etc. (for a person falling under any of the categories listed in the preceding items, the number specified in the relevant item) and the number of voting rights held in the same Insurance Company, etc. by his/her Joint Holder(s) (referring to any other holder(s) of voting rights in the Insurance Company, etc. (including those falling under any of the categories listed in the preceding times) who has (have) agreed with said person on concerted action in acquiring or transferring the shares pertaining to the voting rights, or in exercising the voting and other rights as shareholders of that Insurance Company, etc. (excluding, where the person who holds the voting rights is a company falling under the category listed in item (ii), any Company, etc. to be consolidated in the financial statements and other documents of said company; excluding, where the person who holds the voting rights is a Company, etc. falling under the category prescribed in item (iii) or (iv), any other Company, etc. in the Group of Companies, etc. to which said Company, etc. belongs; and excluding, where the person who holds the voting rights is an individual falling under the category listed in the preceding item, any Company, etc. in which the individual has majority voting rights; but including any person who has a special relationship as specified by a Cabinet Order with the person who holds the voting rights)) (for a Joint Holder falling under any of the categories listed in the preceding items, the number prescribed in the relevant item), taken together (the total number thus calculated is hereinafter referred to as the "Number of Voting Rights Jointly Held" in this item): the Number of Voting Rights Jointly Held. 例文帳に追加

六 保険会社等の議決権の保有者(前各号に掲げる者を含む。以下この号において同じ。)のうち、その保有する当該保険会社等の議決権の数(当該議決権の保有者が前各号に掲げる者であるときは、それぞれ当該各号に定める数)とその共同保有者(保険会社等の議決権の保有者が、当該保険会社等の議決権の他の保有者(前各号に掲げる者を含む。)と共同して当該議決権に係る株式を取得し、若しくは譲渡し、又は当該保険会社等の株主としての議決権その他の権利を行使することを合意している場合における当該他の保有者(当該議決権の保有者が第二号に掲げる会社である場合においては当該会社の計算書類その他の書類に連結される会社等を、当該議決権の保有者が第三号又は第四号に掲げる会社等である場合においては当該会社等が属する会社等集団に属する当該会社等以外の会社等を、当該議決権の保有者が前号に掲げる個人である場合においては当該個人がその議決権の過半数の保有者である会社等を除き、当該議決権の保有者と政令で定める特別な関係を有する者を含む。)をいう。)の保有する当該保険会社等の議決権の数(当該共同保有者が前各号に掲げる者であるときは、それぞれ当該各号に定める数)を合算した数(以下この号において「共同保有議決権数」という。)が当該保険会社等の総株主の議決権の百分の二十以上の数である者 共同保有議決権数 - 日本法令外国語訳データベースシステム

(3) Members representing at least one thousandth (or any smaller proportion prescribed by the articles of incorporation) of the total membership, or one thousand (or any smaller number prescribed by the articles of incorporation) or more members of a Mutual Company (or, in a Specified Mutual Company, members equal to or exceeding the number specified by a Cabinet Order set forth in paragraph (1)), who have been members of the Mutual Company without interruption for the preceding six months (or any shorter period prescribed by the articles of incorporation), may demand the directors that, no later than eight weeks (or any shorter period prescribed by the articles of incorporation) prior to the date of the general meeting of members, members be notified of the outline of any proposal to be submitted by said member with respect to an agenda item of the meeting (or, where a notice is to be given under Article 299, paragraph (2) (excluding the items (i) and (ii)) or (3) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1), such outline be described in, or recorded on, that notice); provided, however, that this shall not apply to the cases where the proposal is in violation of any applicable law or regulation or the articles of incorporation, or where three years have not elapsed since the day on which an essentially identical proposal was not approved by at least one tenth of the membership (or any smaller proportion prescribed by the articles of incorporation) in the general meeting of members. 例文帳に追加

3 社員総数の千分の一(これを下回る割合を定款で定めた場合にあっては、その割合)以上に相当する数の社員又は千名(これを下回る数を定款で定めた場合にあっては、その数)以上の社員(特定相互会社にあっては、第一項に規定する政令で定める数以上の社員)で六月(これを下回る期間を定款で定めた場合にあっては、その期間)前から引き続いて社員である者は、取締役に対し、社員総会の日の八週間(これを下回る期間を定款で定めた場合にあっては、その期間)前までに、社員総会の目的である事項につき当該社員が提出しようとする議案の要領を通知すること(第四十一条第一項において準用する会社法第二百九十九条第二項(各号を除く。)又は第三項の通知をする場合にあっては、その通知に記載し、又は記録すること)を請求することができる。ただし、当該議案が法令若しくは定款に違反する場合又は実質的に同一の議案につき社員総会において総社員の議決権の十分の一(これを下回る割合を定款で定めた場合にあっては、その割合)以上の賛成を得られなかった日から三年を経過していない場合は、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

(3) Members representing at least one thousandth (or any smaller proportion prescribed by the articles of incorporation) of the total membership, or one thousand (or any smaller number prescribed by the articles of incorporation) or more members of a Mutual Company (or, in a Specified Mutual Company, members equal to or exceeding the number specified by a Cabinet Order set forth in Article 39, paragraph (1)), who have been members of the Mutual Company without interruption for the preceding six months (or any shorter period prescribed by the articles of incorporation), or three (or any smaller number prescribed by the articles of incorporation) or more general representatives may demand the directors that, no later than eight weeks (or any shorter period prescribed by the articles of incorporation) prior to the date of the General Meeting, members be notified of the outline of any proposal to be submitted with respect to an agenda item of the meeting (or, where a notice is to be given under Article 299, paragraph (2) (excluding the items) or (3) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1), such outline be described in, or recorded on, that notice); provided, however, that this shall not apply to the cases where the proposal is in violation of any applicable law or regulation or the articles of incorporation, or where three years have not elapsed since the day on which an essentially identical proposal was not approved by at least one tenth of the general representatives (or any smaller proportion prescribed by the articles of incorporation) in the General Meeting. 例文帳に追加

3 社員総数の千分の一(これを下回る割合を定款で定めた場合にあっては、その割合)以上に相当する数の社員若しくは千名(これを下回る数を定款で定めた場合にあっては、その数)以上の社員(特定相互会社にあっては、第三十九条第一項に規定する政令で定める数以上の社員)で六月(これを下回る期間を定款で定めた場合にあっては、その期間)前から引き続いて社員である者又は三名(これを下回る数を定款で定めた場合にあっては、その数)以上の総代は、取締役に対し、総代会の日の八週間(これを下回る期間を定款で定めた場合にあっては、その期間)前までに、総代会の目的である事項につき議案の要領を通知すること(第四十九条第一項において準用する会社法第二百九十九条第二項(各号を除く。)又は第三項の通知をする場合にあっては、その通知に記載し、又は記録すること)を請求することができる。ただし、当該議案が法令若しくは定款に違反する場合又は実質的に同一の議案につき総代会において全総代の議決権の十分の一(これを下回る割合を定款で定めた場合にあっては、その割合)以上の賛成を得られなかった日から三年を経過していない場合は、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

Article 1-2-13 (1) The Government may, when it finds that if the Life Insurance Policyholders Protection Corporation (referring to the Life Insurance Policyholders Protection Corporation set forth in Article 265-37, paragraph (1); the same shall apply hereafter in this Article, as well as in the following Article and Article 1-2-15 of the Supplementary Provisions) was to cover the costs of Financial Assistance and other activities pertaining to its members (limited to those subject to the disposition ordering administration under Article 242, paragraph (1) by 31 March 2003 and any other members to be specified by a Cabinet Order; referred to as "Specified Members" in Article 1-2-15, paragraph (1) of the Supplementary Provisions) solely with the assessments paid by the members of the Life Insurance Policyholders Protection Corporation pursuant to the provision of Article 265-33, paragraph (1), the financial conditions of the members of the Life Insurance Policyholders Protection Corporation would deteriorate significantly, making it difficult to maintain the credibility of the insurance industry and hence posing the risk of causing unexpected disruptions in the lives of the citizenry and the financial market (limited to the cases where the total amount of such costs exceeds the amount to be specified by a Cabinet Order), provide assistance to the Life Insurance Policyholders Protection Corporation in an amount corresponding to the whole or part of such costs (limited to those required for the activities to be specified by a Cabinet Order (referred to as "Specified Activities" in the following paragraph, the following Article and Article 1-2-15 of the Supplementary Provisions) within the amount prescribed by the budget. 例文帳に追加

第一条の二の十三 政府は、生命保険契約者保護機構(第二百六十五条の三十七第一項に規定する生命保険契約者保護機構をいう。以下この条、次条及び附則第一条の二の十五において同じ。)がその会員(平成十五年三月三十一日までに第二百四十二条第一項に規定する管理を命ずる処分を受けたものその他政令で定めるものに限る。附則第一条の二の十五第一項において「特定会員」という。)に係る資金援助その他の業務に要した費用を第二百六十五条の三十三第一項の規定により当該生命保険契約者保護機構の会員が納付する負担金のみで賄うとしたならば、当該生命保険契約者保護機構の会員の財務の状況を著しく悪化させることにより保険業に対する信頼性の維持が困難となり、ひいては国民生活又は金融市場に不測の混乱を生じさせるおそれがあると認める場合(当該費用の合計額が政令で定める額を超えた場合に限る。)には、予算で定める金額の範囲内において、当該生命保険契約者保護機構に対し、当該費用(政令で定める業務(次項、次条及び附則第一条の二の十五において「特定業務」という。)に要したものに限る。)の全部又は一部に相当する金額を補助することができる。 - 日本法令外国語訳データベースシステム

Article 58 (1) Where a person entitled to the right to receive a disability compensation pension has died, if the total of the amount of the disability compensation pension paid to said person (for the part of said disability compensation pension paid for the period until July of the fiscal year containing the day on which the person died (in cases where the month containing said day on which the person died falls on any of the months from April to July, the previous fiscal year; hereinafter the same shall apply in this paragraph), the amount obtained by making a calculation in accordance with the provisions of Article 16-6, paragraph (2) as provided for by an Ordinance of the Ministry of Health, Labour and Welfare) and the amount of the disability compensation pension advance lump sum payment pertaining to said disability compensation pension paid to said person (in cases where the grounds for the payment of said disability compensation pension advance lump sum payment arose in or before July of the fiscal year containing said day on which the person died, the amount obtained by making a calculation in accordance with the method of calculating the amount of the compensation pension for surviving family under the provision of said paragraph as provided for by an Ordinance of the Ministry of Health, Labour and Welfare) is less than the amount among those listed in the right-hand column of the following table corresponding to the grade of disability pertaining to the relevant disability compensation pension listed in the left-hand column of said table (in cases where said day on which the person died is August 1 of the fiscal year two years after the fiscal year the day of the occurrence of the grounds for calculation or any subsequent day, the amount to be obtained where the amount obtained by making a calculation in accordance with the provision of Article 8-3, paragraph (1) as applied mutatis mutandis pursuant to Article 8-4 as provided for by an Ordinance of the Ministry of Health, Labour and Welfare is regarded as the basic daily benefit amount in said table), the government shall, for the time being, pay a disability compensation pension balance lump sum payment equivalent to the amount of such balance as insurance benefits to the surviving family members of said person based on their claims. 例文帳に追加

第五十八条 政府は、当分の間、障害補償年金を受ける権利を有する者が死亡した場合において、その者に支給された当該障害補償年金の額(当該障害補償年金のうち当該死亡した日の属する年度(当該死亡した日の属する月が四月から七月までの月に該当する場合にあつては、その前年度。以下この項において同じ。)の七月以前の分として支給された障害補償年金にあつては、厚生労働省令で定めるところにより第十六条の六第二項の規定の例により算定して得た額)及び当該障害補償年金に係る障害補償年金前払一時金の額(当該障害補償年金前払一時金を支給すべき事由が当該死亡した日の属する年度の七月以前に生じたものである場合にあつては、厚生労働省令で定めるところにより同項の規定による遺族補償年金の額の算定の方法に準じ算定して得た額)の合計額が次の表の上欄に掲げる当該障害補償年金に係る障害等級に応じ、それぞれ同表の下欄に掲げる額(当該死亡した日が算定事由発生日の属する年度の翌々年度の八月一日以後の日である場合にあつては、厚生労働省令で定めるところにより第八条の四において準用する第八条の三第一項の規定の例により算定して得た額を同表の給付基礎日額とした場合に得られる額)に満たないときは、その者の遺族に対し、その請求に基づき、保険給付として、その差額に相当する額の障害補償年金差額一時金を支給する。 - 日本法令外国語訳データベースシステム

Article 61 (1) Where a person entitled to the right to receive a disability pension has died, if the total of the amount of the disability pension paid to said person (for the part of said disability pension paid for the period until July of the fiscal year containing said day on which the person died (in cases where the month containing the day on which the person died falls in any of the months from April to July, the previous fiscal year; hereinafter the same shall apply in this paragraph), the amount obtained by making a calculation in accordance with the provisions of Article 16-6, paragraph (2) as provided for by an Ordinance of the Ministry of Health, Labour and Welfare) and the amount of the disability pension advance lump sum payment pertaining to said disability pension paid to said person (in cases where the grounds for the payment of said disability pension advance lump sum payment arose in or before July of the fiscal year containing said day on which the person died, the amount obtained by making a calculation in accordance with the method of calculating the amount of the compensation pension for surviving family under said paragraph as provided for by an Ordinance of the Ministry of Health, Labour and Welfare) is less than the amount among those listed in the right-hand column of the table in Article 58, paragraph (1) corresponding to the grade of disability pertaining to the relevant disability pension listed in the left-hand column of said table (in cases where said day on which the person died is August 1 of the fiscal year two years after the fiscal year containing the day of the occurrence of the grounds for calculation or any subsequent day, the amount to be obtained where the amount obtained by making a calculation in accordance with the provision of Article 8-3, paragraph (1) as applied mutatis mutandis pursuant to Article 8-4 as provided for by an Ordinance of the Ministry of Health, Labour and Welfare is regarded as the basic daily benefit amount in said table), the government shall, for the time being, pay a disability pension balance lump sum payment equivalent to the amount of such balance, as insurance benefits, to the surviving family members of said person based on their claims. 例文帳に追加

第六十一条 政府は、当分の間、障害年金を受ける権利を有する者が死亡した場合において、その者に支給された当該障害年金の額(当該障害年金のうち当該死亡した日の属する年度(当該死亡した日の属する月が四月から七月までの月に該当する場合にあつては、その前年度。以下この項において同じ。)の七月以前の分として支給された障害年金にあつては、厚生労働省令で定めるところにより第十六条の六第二項の規定の例により算定して得た額)及び当該障害年金に係る障害年金前払一時金の額(当該障害年金前払一時金を支給すべき事由が当該死亡した日の属する年度の七月以前に生じたものである場合にあつては、厚生労働省令で定めるところにより同項の規定による遺族補償年金の額の算定の方法に準じ算定して得た額)の合計額が第五十八条第一項の表の上欄に掲げる当該障害年金に係る障害等級に応じ、それぞれ同表の下欄に掲げる額(当該死亡した日が算定事由発生日の属する年度の翌々年度の八月一日以後の日である場合にあつては、厚生労働省令で定めるところにより第八条の四において準用する第八条の三第一項の規定の例により算定して得た額を同表の給付基礎日額とした場合に得られる額)に満たないときは、その者の遺族に対し、その請求に基づき、保険給付として、その差額に相当する額の障害年金差額一時金を支給する。 - 日本法令外国語訳データベースシステム

Article 23-13 (1) A person (limited to a person who is specified by a Cabinet Office Ordinance) shall, when he/she makes a Solicitation Only for Qualified Institutional Investors (meaning a Solicitation for Newly Issued Securities, etc. which is made to Qualified Institutional Investors who are excluded under the provision of Article 2(3)(i) from the number of persons to which the Solicitation for Newly Issued Securities, etc. was made in cases where the Solicitation for Newly Issued Securities, etc. falls under the category of Solicitations for Acquisition specified by Article 2(3)(i), or which falls under the category of Solicitations for Acquisition specified by Article 2(3)(ii)(a) or Article 2-2(4)(ii)(a); hereinafter the same shall apply in this paragraph) or makes a Solicitation for Delivery of Existing Securities, etc. which is for Securities to which a Solicitation Only for Qualified Institutional Investors was made and is exempted from application of the main clause of Article 4(2) (collectively referred to as "Solicitation Only for Qualified Institutional Investors, etc." in the following paragraph), notify the solicited persons of the matters specified by a Cabinet Office Ordinance, including the fact that the Solicitation for Newly Issued Securities, etc. made for the Securities falls under any of the categories of Solicitation for Acquisition listed in the following items (limited to Securities acquired by Qualified Institutional Investors who are excluded under the provision of Article 2(3)(i) from the number of persons to which the Solicitation for Newly Issued Securities, etc. was made in cases where the Solicitation for Newly Issued Securities, etc. falls under the category of Solicitations for Acquisition specified by Article 2(3)(i)) and therefore the notification under Article 4(1) has not been made for the Solicitation for Newly Issued Securities, etc.; provided, however, that this shall not apply to the Case Where Disclosures Have Been Made with regard to the Securities and to cases where the Solicitation Only for Qualified Institutional Investors, etc. is made for Securities of which the total issue price was or is less than the amount specified by a Cabinet Office Ordinance, which may not be more than 100 million yen: 例文帳に追加

第二十三条の十三 適格機関投資家向け勧誘(有価証券発行勧誘等のうち、第二条第三項第一号に掲げる場合に該当する場合における同号の規定により当該有価証券発行勧誘等の相手方から除かれる適格機関投資家を相手方として行うもの又は同項第二号イ若しくは第二条の二第四項第二号イに掲げる場合に該当するものをいう。以下この項において同じ。)又はこれに係る有価証券の有価証券交付勧誘等で第四条第二項本文の規定の適用を受けないもの(次項において「適格機関投資家向け勧誘等」という。)を行う者(内閣府令で定める者に限る。)は、当該有価証券の有価証券発行勧誘等が次に掲げる場合に該当するものであつた有価証券(第一号に掲げる場合にあつては、第二条第三項第一号の規定により当該有価証券発行勧誘等の相手方から除かれた適格機関投資家が取得した有価証券に限る。)の有価証券発行勧誘等に該当することにより当該有価証券発行勧誘等に関し第四条第一項の規定による届出が行われていないことその他の内閣府令で定める事項を、その相手方に対して告知しなければならない。ただし、当該有価証券に関して開示が行われている場合及び発行価額の総額が一億円を超えない範囲内で内閣府令で定める金額未満である適格機関投資家向け勧誘に係る有価証券について行う場合は、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) Where the provision of the preceding paragraph shall apply, and the said domestic corporation has any liabilities arising from a specified bond transaction with a repurchase/resale agreement, etc. among its liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. that are related to the said domestic corporation, the said domestic corporation may use, as the multiple number applicable to the equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation or applicable to the amount of equity capital of the said domestic corporation, the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said domestic corporation or applicable to the amount of equity capital, which is calculated pursuant to the method specified by a Cabinet Order based on [1] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc., or [2] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the total liabilities for the relevant business year, and thereby determine the amount calculated by deducting the amount of interest on liabilities, etc. arising from the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said domestic corporation, to be the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said domestic corporation. In this case, the term "threefold" in the preceding paragraph shall be deemed to be replaced with "twofold." 例文帳に追加

2 前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及び資金供与者等に対する負債のうちに特定債券現先取引等に係る負債があるときは、当該国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高又は当該事業年度の総負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を基礎として政令で定めるところにより計算した国外支配株主等の資本持分又は自己資本の額に係る各倍数を当該内国法人に係る国外支配株主等の資本持分又は当該内国法人の自己資本の額に係る各倍数とし、当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額から政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額を控除した金額を当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額とすることができる。この場合において、前項中「三倍」とあるのは、「二倍」とする。 - 日本法令外国語訳データベースシステム

Article 68-88 (1) Where a consolidated corporation has, in each consolidated business year beginning on or after April 1, 2002, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said consolidated corporation (meaning a foreign corporation that has a relationship with the said consolidated corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (5) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said consolidated corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order prescribed in Article 66-4(1); hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said consolidated corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said consolidated corporation's consolidated income for the said consolidated business year, the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price. 例文帳に追加

第六十八条の八十八 連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外関連者(外国法人で、当該連結法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資(当該他方の法人が有する自己の株式又は出資を除く。)の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係(次項及び第五項において「特殊の関係」という。)のあるものをいう。以下この条において同じ。)との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引(当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち第六十六条の四第一項に規定する政令で定めるものを除く。以下この条において「国外関連取引」という。)につき、当該連結法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該連結法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該連結事業年度の連結所得に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。 - 日本法令外国語訳データベースシステム

(2) Where the provision of the preceding paragraph shall apply, and the said consolidated corporation has any liabilities arising from a specified bond transaction with a repurchase/resale agreement, etc. among its liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. that are related to the said consolidated corporation, the said consolidated corporation may use, as the multiple number applicable to the equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation or applicable to the amount of equity capital of the said consolidated corporation, the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said consolidated corporation or applicable to the amount of equity capital, which is calculated pursuant to the method specified by a Cabinet Order based on [1] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc., or [2] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the total liabilities for the relevant consolidated business year, and thereby determine the amount calculated by deducting the amount of interest on liabilities, etc. arising from the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said consolidated corporation, to be the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said consolidated corporation. In this case, the term "threefold" in the preceding paragraph shall be deemed to be replaced with "twofold." 例文帳に追加

2 前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及び資金供与者等に対する負債のうちに特定債券現先取引等に係る負債があるときは、当該国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高又は当該連結事業年度の総負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を基礎として政令で定めるところにより計算した国外支配株主等の資本持分又は自己資本の額に係る各倍数を当該連結法人に係る国外支配株主等の資本持分又は当該連結法人の自己資本の額に係る各倍数とし、当該連結法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額から政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額を控除した金額を当該連結法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額とすることができる。この場合において、前項中「三倍」とあるのは、「二倍」とする。 - 日本法令外国語訳データベースシステム

(i) Wholesale business: Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2(xx) of the Corporation Tax Act; hereinafter the same shall apply in this item) for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning 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 items who are related to the said specified foreign subsidiary company, etc.; hereinafter the same shall apply in this paragraph and the next paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such acquisition costs shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

一 卸売業 当該各事業年度の棚卸資産(法人税法第二条第二十号に規定する棚卸資産をいう。以下この号において同じ。)の販売に係る収入金額(当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。)の合計額のうちに関連者(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項各号に掲げる者をいう。以下この項及び次項において同じ。)以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額(当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。)の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額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

(ii) Where a single corporation or two or more corporations intervene(s) between a corporation which is a shareholder, etc. of a specially-related domestic corporation (excluding a foreign corporation which is a shareholder, etc. set forth in the preceding item falling under the case listed in the said item and a corporation falling under the category of a specially-related shareholder, etc.) and a specially-related shareholder, etc. and has(have) a linkage with them through holding the shares, etc. (where the said corporation which is a shareholder, etc. is a domestic corporation and the said intervening corporation(s) is a (are all) domestic corporation(s), excluding the said domestic corporation(s) and a corporation falling under the category of a specially-related shareholder, etc.; hereinafter referred to as a "capital contribution-related corporation(s)" in this item) (limited to the case where 80 percent or more of the number or the amount of the issued shares, etc. of each of a capital contribution-related corporation(s) and the said corporation which is a shareholder, etc. are held by a specially-related shareholder, etc. or a capital contribution-related corporation(s) (such specially-related shareholder, etc. or capital contribution-related foreign corporation(s) shall be limited to those 80 percent or more of the number or the amount of whose issued shares, etc. are held by a specially-related shareholder, etc. or other capital contribution-related corporation(s))): The ratio of the number or the amount of the shares, etc. of the specially-related domestic corporation held by the said corporation which is a shareholder, etc. out of the total issued shares, etc. of the said specially-related domestic corporation (where there are two or more such corporations which are shareholders, etc., the sum of the ratios calculated for each of them). 例文帳に追加

二 特殊関係内国法人の株主等である法人(前号に掲げる場合に該当する同号の株主等である外国法人及び特殊関係株主等に該当する法人を除く。)と特殊関係株主等との間にこれらの者と株式等の所有を通じて連鎖関係にある一又は二以上の法人(当該株主等である法人が内国法人であり、かつ、当該一又は二以上の法人のすべてが内国法人である場合の当該一又は二以上の内国法人及び特殊関係株主等に該当する法人を除く。以下この号において「出資関連法人」という。)が介在している場合(出資関連法人及び当該株主等である法人がそれぞれその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特殊関係株主等又は出資関連法人(その発行済株式等の百分の八十以上の数又は金額の株式等が特殊関係株主等又は他の出資関連法人によつて所有されているものに限る。)によつて所有されている場合に限る。) 当該株主等である法人の有する特殊関係内国法人の株式等の数又は金額が当該特殊関係内国法人の発行済株式等のうちに占める割合(当該株主等である法人が二以上ある場合には、当該二以上の株主等である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

(ii) Where a single foreign corporation or two or more foreign corporations intervene(s) between a foreign corporation which is a shareholder, etc. of the said other foreign corporation (excluding a foreign corporation which is a shareholder, etc. set forth in the preceding item falling under the case listed in the said item) and a foreign corporation listed in item (i) and item (ii) of the preceding paragraph and has(have) a linkage with them through holding the shares, etc. (hereinafter referred to as a "capital contribution-related foreign corporation(s)" in this item) (limited to the case where over 50 percent of the number or the amount of the issued shares, etc. of each of a capital contribution-related foreign corporation(s) and the said foreign corporation which is a shareholder, etc. are held by a foreign corporation listed in item (i) and item (ii) of the said paragraph or a capital contribution-related foreign corporation(s) (such foreign corporation or capital contribution-related foreign corporation(s) shall be limited to those over 50 percent of the number or the amount of whose issued shares, etc. are held by a foreign corporation listed in item (i) and item (ii) of the said paragraph or other capital contribution-related corporation(s))): 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

二 当該他の外国法人の株主等である外国法人(前号に掲げる場合に該当する同号の株主等である外国法人を除く。)と前項第一号及び第二号に掲げる外国法人との間にこれらの者と株式等の所有を通じて連鎖関係にある一又は二以上の外国法人(以下この号において「出資関連外国法人」という。)が介在している場合(出資関連外国法人及び当該株主等である外国法人がそれぞれそ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同項第一号及び第二号に掲げる外国法人又は出資関連外国法人(そ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同項第一号及び第二号に掲げる外国法人又は他の出資関連外国法人によつて所有されているものに限る。)によつて所有されている場合に限る。) 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

(5) The normal profit margin specified by a Cabinet Order prescribed in Article 68-88(2)(i)(b) of the Act shall be the ratio of the amount of gross profits gained by a person who purchased the same or similar inventory assets as those for a foreign affiliated transaction prescribed in paragraph (1) of the said Article (hereinafter referred to as a "foreign affiliated transaction" in this Article) from a person who is not in a special relationship (meaning a special relationship prescribed in the said paragraph) (hereinafter such person who is not in such special relationship shall be referred to as a "non-affiliated person" through to paragraph (7) and such person who purchased such inventory assets shall be referred to as a "reseller" in this paragraph and paragraph (7)(ii)) through a transaction to sell the said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of the said inventory assets for a comparison purpose transaction from the total revenue arising from the sale of the said inventory assets for a comparison purpose transaction) against the sum of the said revenue; provided, however, that where functions performed by the selling side or any other matters differ between a comparison purpose transaction and a transaction in which the purchasing side of the said inventory assets for a foreign affiliated transaction sold the inventory assets to a non-affiliated person, such normal profit margin shall be the ratio after making the necessary adjustment for the differences in ratios caused by such disparity. 例文帳に追加

5 法第六十八条の八十八第二項第一号ロに規定する政令で定める通常の利益率は、同条第一項に規定する国外関連取引(以下この条において「国外関連取引」という。)に係る棚卸資産と同種又は類似の棚卸資産を、特殊の関係(同項に規定する特殊の関係をいう。)にない者(以下第七項までにおいて「非関連者」という。)から購入した者(以下この項及び第七項第二号において「再販売者」という。)が当該同種又は類似の棚卸資産を非関連者に対して販売した取引(以下この項において「比較対象取引」という。)に係る当該再販売者の売上総利益の額(当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。)の当該収入金額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引に係る棚卸資産の買手が当該棚卸資産を非関連者に対して販売した取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。 - 日本法令外国語訳データベースシステム

(24) With respect to the application of the provisions of Article 155-8 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 68-89(1) of the Act apply, the term "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year" in Article 155-8(1) of the said Order shall be deemed to be replaced with "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph" in paragraph (2) of the said Article shall be deemed to be replaced with "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the amount listed in item (i)" in paragraph (1) and paragraph (2) of the said Article shall be deemed to be replaced with "the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-113(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of the said Article) (in the case where the provisions of paragraph (1) of the said Article are applied by replacing the terms under the provisions of paragraph (2) of the said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in the said item which is applied by replacing the terms under the provisions of paragraph (2) of the said Article))." 例文帳に追加

24 法第六十八条の八十九第一項の規定の適用がある場合における法人税法施行令第百五十五条の八の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額(租税特別措置法第六十八条の八十九第一項(連結法人の国外支配株主等に係る負債の利子等の課税の特例)の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額)」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額(租税特別措置法第六十八条の八十九第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令第三十九条の百十三第一項第一号(連結法人の国外支配株主等に支払う負債の利子等の損金不算入額の計算)(同条第九項の規定により読み替えて適用する場合を含む。)に規定する平均負債残高超過額に相当する金額(同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額)を控除した残額)の」とする。 - 日本法令外国語訳データベースシステム

(iii) with regard to a Place of Business, etc. where more than 50 dispatched workers are caused to be engaged in Manufacturing Services, when the number of dispatched workers caused to be engaged in Manufacturing Services is over 50 but 100 or less, one or more out of all responsible persons acting for the Client at said Place of Business, etc. shall be exclusively in charge of said dispatched workers; when the number is over 100 but 200 or less, two or more responsible persons shall be exclusively in charge of said dispatched workers; and when the number exceeds 200, the number of responsible persons to be exclusively in charge of said dispatched workers shall be over two plus one for each 100 said dispatched workers over 100 (hereinafter such responsible person shall be referred to as a "Responsible Person Acting for the Client Exclusively in Charge of Manufacturing Services"); provided, however, that one of the Responsible Persons Acting for the Client Exclusively in Charge of Manufacturing Services may also take charge of dispatched workers who are not caused to be engaged in Manufacturing Services, and when it is required that the same responsible person acting for the Client should take charge of both dispatched workers caused to be engaged in Manufacturing Services and dispatched workers caused to be engaged in other work incidental to Manufacturing Services (hereinafter referred to as "Work Incidental to Manufacturing Services") in order to ensure the safety and health of said dispatched workers caused to be engaged in work incidental to Manufacturing Services, a single responsible person acting for the Client may also take charge of dispatched workers caused to be engaged in work incidental to Manufacturing Services, only within the limit that the total number of both types of dispatched workers that he/she shall take charge of does not exceed 100. 例文帳に追加

三 製造業務に五十人を超える派遣労働者を従事させる事業所等にあつては、当該事業所等の派遣先責任者のうち、製造業務に従事させる派遣労働者の数が五十人を超え百人以下のときは一人以上の者を、百人を超え二百人以下のときは二人以上の者を、二百人を超えるときは、当該派遣労働者の数が百人を超える百人ごとに一人を二人に加えた数以上の者を、当該派遣労働者を専門に担当する者(以下「製造業務専門派遣先責任者」という。)とすること。ただし、製造業務専門派遣先責任者のうち一人は、製造業務に従事させない派遣労働者を併せて担当することができ、また、製造業務に従事させる派遣労働者と製造業務に付随する製造業務以外の業務(以下「製造付随業務」という。)に従事させる派遣労働者を、同一の派遣先責任者が担当することが、当該製造付随業務に従事させる派遣労働者の安全衛生の確保のために必要な場合においては、一人の製造業務専門派遣先責任者が担当する製造業務に従事させる派遣労働者と製造付随業務に従事させる派遣労働者の合計数が百人を超えない範囲内で、製造業務専門派遣先責任者に製造付随業務に従事させる派遣労働者を併せて担当させることができる。 - 日本法令外国語訳データベースシステム

(4) The General Partner shall be entitled to receive a commission, fee or other consideration (the “Deductible Fees”) from a Portfolio Company in connection with a Portfolio Investment, or the management or technical guidance or advice or other management support provided by the General Partner to a Portfolio Company. If the General Partner has received Deductible Fees, the management fee to be payable on the next payment date therefor shall be reduced by an amount equal to [__]% of such Deductible Fees (the “Management Fee Deduction”). [[If an Excuse/Exclusion clause is not included]Each Partner shall be relieved of its liability for the management fee payable on the payment date by its share of the Management Fee Deduction in proportion to its Interest Amount/[If an Excuse/Exclusion clause is included]Each Partner who made a contribution to a Portfolio Investment for such Portfolio Company shall be relieved of its liability for the management fee payable on the payment date by its share of the Management Fee Deduction in proportion to its Percentage Interest in respect of such Portfolio Investment]. If the total amount of the Management Fee payable on the payment date thereof is less than the Management Fee Deduction, the deduction shall be made from a management fee payable on each of the next and subsequent payment dates until the Management Fee Deduction is applied in full. 例文帳に追加

4. 無限責任組合員は、ポートフォリオ投資、又は無限責任組合員による経営若しくは技術の指導若しくは助言その他の経営支援に関連して、投資先事業者等から手数料又は報酬その他の対価(以下「控除対象手数料等」という。)を受領することができる。無限責任組合員が控除対象手数料等を受領したときは、当該控除対象手数料等の[ ]%に相当する額(以下「管理報酬控除額」という。)を、直後の管理報酬の支払日に支払われるべき管理報酬から減額するものとし、[【免除/除外条項を設けない場合】各組合員は、管理報酬控除額のうち、その持分金額/【免除/除外条項を設ける場合】当該投資先事業者等へのポートフォリオ投資に出資した各組合員は、管理報酬控除額のうち、当該ポートフォリオ投資に係る対象持分割合]に応じて按分した金額につき、当該支払日に支払われるべき管理報酬の負担を免れるものとする。なお、当該管理報酬の支払日において支払われるべき管理報酬の総額が管理報酬控除額を下回る場合には、管理報酬控除額の全額が控除されるまで、次回以降の各支払日において支払われるべき管理報酬より順次控除するものとする。 - 経済産業省

The matters specified by an ordinance of the competent ministry set forth in Article 130, paragraph 1, item 4 of the Act shall be as follows: (i) the total number of shares of stock which an Incorporated Commodity Exchange after Entity Conversion can issue (in the case where an Incorporated Commodity Exchange after Entity Conversion is a company issuing classified shares of stock, including the total number of the respective types of classified shares of stock that can be issued at the time of entity conversion); (ii) when the matters listed in the respective items of Article 107, paragraph 1 of the Company Act are specified as being the contents of Shares of Stock Issued upon Entity Conversion issued by an Incorporated Commodity Exchange after Entity Conversion (excluding the case where an Incorporated Commodity Exchange after Entity Conversion is a company issuing classified shares of stock), the contents of said shares of stock; (iii) when it is determined that an Incorporated Commodity Exchange after Entity Conversion (limited to the case where an Incorporated Commodity Exchange after Entity Conversion is a company issuing classified shares of stock) shall issue Shares of Stock Issued upon Entity Conversion with different contents with regard to the matters listed in the respective items of Article 108, paragraph 1 of the Company Act, the contents of the respective types of shares of stock (in the case where there are the provisions of the articles of incorporation set forth in paragraph 3 of the same Article with regard to a certain type of shares of stock, and when the contents of said type of shares of stock are not specified by an Incorporated Commodity Exchange after Entity Conversion pursuant to said articles of incorporation, the outline of the contents of said type of shares of stock); (iv) when there are provisions of the articles of incorporation with regard to the number of shares per unit, said number of shares per unit (in the case where an Incorporated Commodity Exchange after Entity Conversion is a company issuing classified shares of stock, the number of respective shares per unit); (v) when the articles of incorporation of an Incorporated Commodity Exchange after Entity Conversion have the following provisions, said provisions: (a) the provisions of the articles of incorporation prescribed in Article 139, paragraph 1, Article 140, paragraph 5, or Article 145, item 1 or item 2 of the Company Act; (b) the provisions of the articles of incorporation prescribed in Article 164, paragraph 1 of the Company Act; (c) the provisions of the articles of incorporation prescribed in Article 167, paragraph 3 of the Company Act; (d) the provisions of the articles of incorporation prescribed in Article 168, paragraph 1, or Article 169, paragraph 2 of the Company Act; (e) the provisions of the articles of incorporation prescribed in Article 174 of the Company Act; (f) the provisions of the articles of incorporation prescribed in Article 347 of the Company Act; (g) the provisions of the articles of incorporation prescribed in Article 26, item 1 or item 2 of the Ordinance for Enforcement of the Company Act; (vi) when there are provisions of the articles of incorporation to appoint an administrator of the shareholder register, the name and the address and the business office of that person; (vii) the matters specified by the articles of incorporation (excluding the matters listed in Article 203, paragraphs 1, items 1 to 3 inclusive of the Company Act and in the preceding items), and whose notification was requested by a person, who seeks to file an application to subscribe for the Shares of Stock Issued upon Entity Conversion to said Incorporated Commodity Exchange after Entity Conversion. 例文帳に追加

法第百三十条第一項第四号に規定する主務省令で定める事項は、次に掲げる事項とする。一組織変更後株式会社商品取引所が発行することができる株式の総数(組織変更後株 式会社商品取引所が種類株式発行会社である場合にあっては、各種類の組織変更時発 行株式の発行可能種類株式総数を含む。)二組織変更後株式会社商品取引所(組織変更後株式会社商品取引所が種類株式発行会 社である場合を除く。)が発行する組織変更時発行株式の内容として会社法第百七条 第一項各号に掲げる事項を定めているときは、当該株式の内容 三組織変更後株式会社商品取引所(組織変更後株式会社商品取引所が種類株式発行会 社である場合に限る。)が会社法第百八条第一項各号に掲げる事項につき内容の異な る組織変更時発行株式を発行することとしているときは、各種類の株式の内容(ある 種類の株式につき同条第三項の定款の定めがある場合において、当該定款の定めによ り組織変更後株式会社商品取引所が当該種類の株式の内容を定めていないときは、当 該種類の株式の内容の要綱) 四単元株式数についての定款の定めがあるときは、その単元株式数(組織変更後株式 会社商品取引所が種類株式発行会社である場合にあっては、各種類の株式の単元株式 数)五組織変更後株式会社商品取引所の定款に次に掲げる定めがあるときは、その規定 イ会社法第百三十九条第一項、第百四十条第五項又は第百四十五条第一号若しくは 第二号に規定する定款の定め ロ会社法第百六十四条第一項に規定する定款の定め ハ会社法第百六十七条第三項に規定する定款の定め ニ会社法第百六十八条第一項又は第百六十九条第二項に規定する定款の定め ホ会社法第百七十四条に規定する定款の定め ヘ会社法第三百四十七条に規定する定款の定め ト会社法施行規則第二十六条第一号又は第二号に規定する定款の定め 六株主名簿管理人を置く旨の定款の定めがあるときは、その氏名又は名称及び住所並 びに営業所 七定款に定められた事項(会社法第二百三条第一項第一号から第三号まで及び前各号 に掲げる事項を除く。)であって、当該組織変更後株式会社商品取引所に対して組織 - 77 - 変更時発行株式の引受けの申込みをしようとする者が当該者に対して通知することを 請求した事項 - 経済産業省

Article 53-36 The provisions of Article 425 (excluding paragraph (1), item (ii), the second sentence of paragraphs (4) and (5)) (Partial Exemption from Liability), Article 426 (excluding paragraph (4)) (Provisions of Articles of Incorporation on Exemption by Directors), Article 427 (Contracts for Limitation of Liability), Article 428 (Special Provision on Transactions Carried Out by Director for Himself/Herself) and Article 430 (Joint and Several Liabilities of Officers, etc.) of the Companies Act shall apply mutatis mutandis to the liability for damages of the Officers, etc. of a Mutual Company. In this case, the terms "Article 423, paragraph (1)" and "Article 424" in those provisions shall be deemed to be replaced with "Article 53-33, paragraph (1) of the Insurance Business Act" and "Article 53-34 of the Insurance Business Act," respectively; the term "resolution" in Article 425, paragraph (1) of that Act shall be deemed to be replaced with "the resolution set forth in Article 62, paragraph (2) of the Insurance Business Act"; the term "the consent of directors with respect to exemption from liability under the provisions of the articles of incorporation pursuant to the provisions of that paragraph (limited to exemption from liability of directors (excluding those who are Audit Committee Members) and executive officers) is to be obtained, and to the cases where a proposal regarding such exemption from liability" in Article 426, paragraph (2) of that Act shall be deemed to be replaced with "a proposal regarding the exemption of liability pursuant to the provisions of the articles of incorporation under that paragraph (limited to the exemption from liability of directors (excluding those who are Audit Committee Members) and executive officers)"; the term "shareholders having not less than three hundredths (or, in cases where lesser proportion is prescribed in the articles of incorporation, such proportion) of the votes of all shareholders (excluding Officers, etc. subject to the liability referred to in paragraph (3))" in Article 426, paragraph (5) shall be deemed to be replaced with "members representing at least three thousandths (or any smaller proportion prescribed by the articles of incorporation) of the total membership (excluding the number of members who are Officers, etc. subject to the liability referred to in paragraph (3)) of a Mutual Company (or, in a Specified Mutual Company, members equal to or exceeding the number specified by a Cabinet Order set forth in Article 38, paragraph (1) of the Insurance Business Act)"; and the term "Article 425, paragraphs (4) and (5)" in Article 427, paragraph (5) of that Act shall be deemed to be replaced with "the first sentence of Article 425, paragraph (4)"; any other necessary technical change in interpretation shall be prescribed by a Cabinet Order. 例文帳に追加

第五十三条の三十六 会社法第四百二十五条(第一項第二号、第四項後段及び第五項を除く。)(責任の一部免除)、第四百二十六条(第四項を除く。)(取締役等による免除に関する定款の定め)、第四百二十七条(責任限定契約)、第四百二十八条(取締役が自己のためにした取引に関する特則)及び第四百三十条(役員等の連帯責任)の規定は、相互会社の役員等の損害賠償責任について準用する。この場合において、これらの規定中「第四百二十三条第一項」とあるのは「保険業法第五十三条の三十三第一項」と、「第四百二十四条」とあるのは「保険業法第五十三条の三十四」と、同法第四百二十五条第一項中「決議」とあるのは「保険業法第六十二条第二項に規定する決議」と、同法第四百二十六条第二項中「についての取締役の同意を得る場合及び当該責任の免除に関する」とあるのは「に関する」と、同条第五項中「総株主(第三項の責任を負う役員等であるものを除く。)の議決権の百分の三(これを下回る割合を定款で定めた場合にあっては、その割合)以上の議決権を有する株主」とあるのは「社員総数(第三項の責任を負う役員等である社員の数を除く。)の千分の三(これを下回る割合を定款で定めた場合にあっては、その割合)以上に相当する数の社員(特定相互会社にあっては、保険業法第三十八条第一項に規定する政令で定める数以上の社員)」と、同法第四百二十七条第五項中「第四百二十五条第四項及び第五項」とあるのは「第四百二十五条第四項前段」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

Article 53-37 The provisions of Part VII, Chapter II, Section 2 (excluding Article 847, paragraph (2), Article 849, paragraph (5), Article 851, paragraph (1), item (i) and Article 851, paragraph (2)) (Lawsuit for Accountability, etc. in Stock Company) of the Companies Act shall apply mutatis mutandis to a lawsuit for accountability in a Mutual Company; and the provisions of Section 3 of said Chapter (excluding Article 854, paragraph (1), item (i), (a) and Article 854, paragraphs (2) to (4) inclusive) (Lawsuit for Dismissal of Officer in Stock Company) and Article 937, paragraph (1) (limited to the segment pertaining to item (i), (j)) (Commission of Registration by Judicial Decision) of that Act shall apply mutatis mutandis to a lawsuit for dismissal of an officer in a Mutual Company. In this case, the terms "shareholders having the shares (excluding the holders of shares less than one unit who may not exercise their rights pursuant to the provisions of the articles of incorporation under Article 189, paragraph (2)" and "Article 423, paragraph (1)" in Article 847, paragraph (1) (Lawsuit for Accountability, etc.) of that Act shall be deemed to be replaced with "persons who have been members" and "Article 53-33, paragraph (1) of Insurance Business Act," respectively; the term "shareholder" in Article 847, paragraphs (3) to (5) inclusive and (7) shall be deemed to be replaced with "member"; and the provision of Article 854, paragraph (1), item (i) of that Act shall be deemed to be replaced with "members representing at least three thousandths (or any smaller proportion prescribed by the articles of incorporation) of the total membership, or three thousand (or any smaller number prescribed by the articles of incorporation) or more members of a Mutual Company (or, in a Specified Mutual Company, members equal to or exceeding the number specified by a Cabinet Order set forth in Article 38, paragraph (1) of the Insurance Business Act), who have been members of the Mutual Company without interruption for the preceding six months (or any shorter period prescribed by the articles of incorporation) (or, where the company has a General Meeting, those members or nine (or any smaller number prescribed by the articles of incorporation) or more general representatives"; any other necessary technical change in interpretation shall be prescribed by a Cabinet Order. 例文帳に追加

第五十三条の三十七 会社法第七編第二章第二節(第八百四十七条第二項、第八百四十九条第五項並びに第八百五十一条第一項第一号及び第二項を除く。)(株式会社における責任追及等の訴え)の規定は相互会社における責任を追及する訴えについて、同章第三節(第八百五十四条第一項第一号イ及び第二号並びに第二項から第四項までを除く。)(株式会社の役員の解任の訴え)及び同法第九百三十七条第一項(第一号ヌに係る部分に限る。)(裁判による登記の嘱託)の規定は相互会社の役員の解任の訴えについて、それぞれ準用する。この場合において、同法第八百四十七条第一項(責任追及等の訴え)中「株式を有する株主(第百八十九条第二項の定款の定めによりその権利を行使することができない単元未満株主を除く。)」とあるのは「社員である者」と、「第四百二十三条第一項」とあるのは「保険業法第五十三条の三十三第一項」と、同条第三項から第五項まで及び第七項中「株主」とあるのは「社員」と、同法第八百五十四条第一項第一号(株式会社の役員の解任の訴え)中「総株主(次に掲げる株主を除く。)の議決権の百分の三(これを下回る割合を定款で定めた場合にあっては、その割合)以上の議決権を」とあるのは「社員総数の千分の三(これを下回る割合を定款で定めた場合にあっては、その割合)以上に相当する数の社員又は三千名(これを下回る数を定款で定めた場合にあっては、その数)以上の社員(特定相互会社にあっては、保険業法第三十八条第一項に規定する政令で定める数以上の社員)で」と、「有する株主」とあるのは「社員である者(総代会を設けているときは、これらの者又は九名(これを下回る数を定款で定めた場合にあっては、その数)以上の総代)」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

Article 119 (1) The provisions of Article 462(2) and (3) (Liability Related to Dividends of Surplus) of the Companies Act shall apply mutatis mutandis to the liability of the directors of a Specific Purpose Company pursuant to Article 117 of this Act, Article 463 (Restrictions on Remedy Over Against Shareholders) of that Act shall apply mutatis mutandis to the members of a Specific Purpose Company, Article 464 (Liability Where Shares Are Acquired in Response to Demand for Purchase) of that Act shall apply mutatis mutandis to the liability of the director of a Specific Purpose Company who has responded to a request under Article 153 of this Act and Article 465(2) (Liability in Cases of Damage) of the Companies Act shall apply mutatis mutandis to the liability of the director of a Specific Purpose Company under the preceding Article. In this case, the term "Executing Persons" in Article 462(2) and (3) of the Companies Act shall be deemed to be replaced with "director prescribed in that Article," the phrase "the Distributable Amount as at the time of the act listed in each item of paragraph (1) of the preceding Article" in Article 462(3) of that Act shall be deemed to be replaced with "the amount provided in Article 114(1) or Article 115(3) of the Asset Securitization Act," the phrases "the acts listed in each item of Article 461(1)," "the total book value of the Monies, Etc.," and "the Distributable Amount as at the day when such act takes effect" in Article 463(1) of the Companies Act shall be deemed to be replaced with "the distribution of profits or Payment of Interim Dividends under the provisions of Article 114 of the Asset Securitization Act," "the amount of Dividends or the amount of Distribution," and "the amount prescribed in paragraph (1) of that Article or Article 115(3) of the Asset Securitization Act," respectively, the phrase "the book value of the Monies, etc." in Article 463(2) shall be deemed to be replaced with "the amount of Cash Dividends or the amount of Cash Distributions," the phrase "the Distributable Amount as at the day when such payment is made" in Article 464(1) of the Companies Act shall be deemed to be replaced with "the amount set forth in Article 114(1) of the Asset Securitization Act pertaining to the business year that contains such payment (in cases where the business year immediately preceding such business year is not the most recent business year, the business year immediately preceding such business year)," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第百十九条 会社法第四百六十二条第二項及び第三項(剰余金の配当等に関する責任)の規定は第百十七条の規定による特定目的会社の取締役の責任について、同法第四百六十三条(株主に対する求償権の制限等)の規定は特定目的会社の社員について、同法第四百六十四条(買取請求に応じて株式を取得した場合の責任)の規定は第百五十三条の規定による請求に応じた特定目的会社の取締役の責任について、同法第四百六十五条第二項(欠損が生じた場合の責任)の規定は前条の規定による特定目的会社の取締役の責任について、それぞれ準用する。この場合において、同法第四百六十二条第二項及び第三項中「業務執行者」とあるのは「同条に規定する取締役」と、同項中「前条第一項各号に掲げる行為の時における分配可能額」とあるのは「資産流動化法第百十四条第一項又は第百十五条第三項に規定する額」と、同法第四百六十三条第一項中「第四百六十一条第一項各号に掲げる行為」とあるのは「資産流動化法第百十四条の規定による利益の配当又は中間配当」と、「金銭等の帳簿価額の総額」とあるのは「配当金の額又は分配金の額」と、「当該行為がその効力を生じた日における分配可能額」とあるのは「同条第一項又は資産流動化法第百十五条第三項に規定する額」と、同条第二項中「金銭等の帳簿価額」とあるのは「配当金の額又は分配金の額」と、同法第四百六十四条第一項中「当該支払の日における分配可能額」とあるのは「当該支払が属する事業年度(その事業年度の直前の事業年度が最終事業年度でないときは、その事業年度の直前の事業年度)に係る資産流動化法第百十四条第一項の額」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

(2) Every corporation whose total assets (meaning the amount of total assets appearing in the latest balance sheet; the same shall apply hereinafter) exceed the amount provided for in a Cabinet Order, which shall not be less than two billion yen, and whose total assets, coupled with total assets of subsidiaries of the said corporation, and a corporation in Japan which holds majority of voting rights of all stockholders of the said corporation (hereinafter referred to as "sum of the total assets"), exceed the amount provided for in a Cabinet Order, which shall not be less than ten billion yen (hereinafter referred to as "stockholding corporation" in this Article), in case that it acquires or holds the stocks (including the stocks held in monetary or security trust, where the stockholding corporation is a settlor or beneficiary and may exercise the voting rights or give instructions to the trustee regarding the exercise of such voting rights) of another corporation in Japan whose total assets exceed the amount provided for in a Cabinet Order, which shall not be less than one billion yen (hereinafter referred to as "issuing corporation" in this Article), so that the ratio of voting rights pertaining to the stocks acquired or held by the stockholding corporation to voting rights of all stockholders of the issuing corporation is to exceed the percentage figure provided for in a Cabinet Order (in the case that more than one percentage figures are provided for, any of such percentage figures pursuant to the provisions of such Cabinet Order), shall submit, pursuant to the provisions of the Rules of the Fair Trade Commission, a written report on such stocks within thirty days from the date of the relevant exceeding; provided, however, that this shall not apply to cases where the all the issued stocks of issuing corporation is acquired simultaneously with the incorporation, cases where a corporation engaged in banking or insurance business (excluding certain corporations engaged in insurance business as provided for in the Rules of the Fair Trade Commission; the same shall apply in paragraphs 1 and 2 of the next Article) acquires or holds stocks of other corporations in Japan (excluding those engaged in banking or insurance business and those as otherwise provided for in the Rules of the Fair Trade Commission; the same shall apply in paragraphs 1 and 2 of the next Article), or cases where a corporation engaged in securities business (excluding securities brokers) acquires or holds stocks in the course of its business. 例文帳に追加

2 会社であつて、その総資産の額(最終の貸借対照表による資産の合計金額をいう。以下同じ。)が二十億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、当該会社並びに当該会社の子会社及び当該会社の総株主の議決権の過半数を有する国内の会社の総資産の額を合計した額(以下「総資産合計額」という。)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(以下この条において「株式所有会社」という。)は、他の国内の会社であつてその総資産の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るもの(以下この項において「株式発行会社」という。)の株式を取得し、又は所有する場合(金銭又は有価証券の信託に係る株式について、自己が、委託者若しくは受益者となり議決権を行使することができる場合又は議決権の行使について受託者に指図を行うことができる場合を含む。)において、株式発行会社の総株主の議決権に占める株式所有会社の当該取得し、又は所有する株式に係る議決権の割合が、百分の十を下回らない範囲内において政令で定める数値(複数の数値を定めた場合にあつては、政令で定めるところにより、それぞれの数値)を超えることとなるときは、公正取引委員会規則で定めるところにより、その超えることとなつた日から三十日以内に、当該株式に関する報告書を公正取引委員会に提出しなければならない。ただし、株式発行会社の発行済の株式の全部をその設立と同時に取得する場合、銀行業又は保険業を営む会社が他の国内の会社(銀行業又は保険業を営む会社その他公正取引委員会規則で定める会社を除く。次条第一項及び第二項において同じ。)の株式を取得し、又は所有する場合及び証券業を営む会社(証券仲介業者を除く。)が業務として株式を取得し、又は所有する場合は、この限りでない。 - 日本法令外国語訳データベースシステム

Article 27-23 (1) A holder of the Target Securities (including the Securities listed in Article 2(1)(xix) indicating the Options pertaining to said Target Securities (limited to the Options which cause a person who has exercised said Options to acquire a position as a buyer in the sales or purchase of the Target Securities pertaining to said Options) and other Securities specified by a Cabinet Order as those which indicate the rights pertaining to said Target Securities) whose issuer is a juridical person which is an issuer (with regard to the Securities specified by a Cabinet Office Ordinance, a person specified by a Cabinet Office Ordinance; the same shall apply hereinafter in this Chapter and Article 27-30-11(4), except for Article 27-30(2)) of share certificates, bonds with share option and other Securities specified by a Cabinet Order (hereinafter referred to as the "Securities Related to Share Certificates" in this paragraph) that are listed on a Financial Instruments Exchange (including the Securities Related to Share Certificates specified by a Cabinet Order as those of which the state of distribution can be regarded as being equivalent to said Securities) (such Securities shall be hereinafter collectively referred to as the "Share Certificates, etc." in this Chapter and Article 27-30-11(4)), and whose Holding Ratio of Share Certificates, etc. pertaining to said Share Certificates, etc. exceeds 5% (such holder shall be hereinafter referred to as a "Large Volume Holder" in this Chapter) shall, pursuant to the provisions of a Cabinet Office Ordinance, submit to the Prime Minister a report that contains the matters related to the Holding Ratio of Share Certificates, etc., matters related to the funds for the acquisition, purposes of holding and any other matters specified by a Cabinet Office Ordinance (such report shall be hereinafter referred to as "Reports of Possession of Large Volume"), within five days from the date on which such person has come to be a Large Volume Holder (Sundays and other holidays specified by a Cabinet Order shall not be included for the purpose of counting days; the same shall apply in Article 27-25(1) and Article 27-26); provided, however, that this shall not apply to the cases where there is no increase in the total number of the Share Certificates, etc. held set forth in paragraph (4) or to any other case specified by a Cabinet Office Ordinance. 例文帳に追加

第二十七条の二十三 株券、新株予約権付社債券その他の政令で定める有価証券(以下この項において「株券関連有価証券」という。)で金融商品取引所に上場されているもの(流通状況がこれに準ずるものとして政令で定める株券関連有価証券を含む。)の発行者である法人が発行者(内閣府令で定める有価証券については、内閣府令で定める者。第二十七条の三十第二項を除き、以下この章及び第二十七条の三十の十一第四項において同じ。)である対象有価証券(当該対象有価証券に係るオプション(当該オプションの行使により当該行使をした者が当該オプションに係る対象有価証券の売買において買主としての地位を取得するものに限る。)を表示する第二条第一項第十九号に掲げる有価証券その他の当該対象有価証券に係る権利を表示するものとして政令で定めるものを含む。以下この章及び第二十七条の三十の十一第四項において「株券等」という。)の保有者で当該株券等に係るその株券等保有割合が百分の五を超えるもの(以下この章において「大量保有者」という。)は、内閣府令で定めるところにより、株券等保有割合に関する事項、取得資金に関する事項、保有の目的その他の内閣府令で定める事項を記載した報告書(以下「大量保有報告書」という。)を大量保有者となつた日から五日(日曜日その他政令で定める休日の日数は、算入しない。第二十七条の二十五第一項及び第二十七条の二十六において同じ。)以内に、内閣総理大臣に提出しなければならない。ただし、第四項に規定する保有株券等の総数に増加がない場合その他の内閣府令で定める場合については、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

Article 66-4 (1) Where a corporation has, in each business year beginning on or after April 1, 1986, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said corporation (meaning a foreign corporation that has a relationship with the said corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (6) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order; hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said corporation's income for the said business year and its liquidation income due to dissolution (excluding dissolution as a result of a merger; hereinafter the same shall apply in this Article) (liquidation income shall include the income of a corporation that is liable for corporation tax on liquidation income for the business year when liquidation is in progress, and any amount that shall be deemed to be liquidation income due to dissolution pursuant to the provision of Article 103(1)(ii) of the said Act; the same shall apply in paragraph (7)), the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price. 例文帳に追加

第六十六条の四 法人が、昭和六十一年四月一日以後に開始する各事業年度において、当該法人に係る国外関連者(外国法人で、当該法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資(当該他方の法人が有する自己の株式又は出資を除く。)の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係(次項及び第六項において「特殊の関係」という。)のあるものをいう。以下この条において同じ。)との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引(当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち政令で定めるものを除く。以下この条において「国外関連取引」という。)につき、当該法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該法人の当該事業年度の所得及び解散(合併による解散を除く。以下この条において同じ。)による清算所得(清算所得に対する法人税を課される法人の清算中の事業年度の所得及び同法第百三条第一項第二号の規定により解散による清算所得とみなされる金額を含む。第七項において同じ。)に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。 - 日本法令外国語訳データベースシステム

i) Where an event listed in Article 40-5(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act (excluding the case where the said event occurred in a year preceding the year including the day on which two months have elapsed after the day following the final day of the business year including the base date for paying a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act of the said specified foreign subsidiary company, etc. (hereinafter such business year shall be referred to as the "base business year" in this item and the next paragraph and such year including the day on which two months have elapsed after the day following the final day of the base business year shall be referred to as the "applicable business year" in the next paragraph)) and when the said amount of dividend of surplus, etc. exceeds the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4(1) for the said base business year of the said specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said person of the said specified foreign subsidiary company, etc. prescribed in Article 25-21(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the base business year (where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the said resident (excluding a specified foreign subsidiary company, etc. related to the said resident; hereinafter the same shall apply in this item and the next item) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives as specified in Article 40-5(1)(i) of the Act is below the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 25-21(3)(ii); the same shall apply in the next item and paragraph (4)) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.) (where there is any amount to be deducted, with regard to the amount of a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act, for calculating the amount of taxable retained income, pursuant to the provisions of Article 25-21(2), for the said base business year of the said specified foreign subsidiary company, etc., the remaining amount after deducting the said amount to be deducted from the said calculated amount 例文帳に追加

一 法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合(当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日の属する事業年度(以下この号及び次項において「基準事業年度」という。)終了の日の翌日から二月を経過する日の属する年(次項において「適用年」という。)の前年以前の年に生じた場合を除く。)において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第四十条の四第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき 当該超える部分の金額に、当該基準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基準事業年度終了の時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等(当該居住者に係る外国関係会社(当該居住者に係る特定外国子会社等を除く。以下この号及び次号において同じ。)でその受ける法第四十条の五第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等(第二十五条の二十一第三項第二号に規定する請求権勘案間接保有株式等をいう。次号及び第四項において同じ。)を除く。)の占める割合を乗じて計算した金額(法第四十条の五第一項第一号に定める剰余金の配当等の額につき当該特定外国子会社等の当該基準事業年度に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除される金額がある場合には、当該計算した金額から当該控除される金額を控除した残額) - 日本法令外国語訳データベースシステム

(30) With respect to the application of the provisions of Article 22 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 66-5(1) of the Act shall apply, the term "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year" in Article 22(1) of the said Order shall be deemed to be replaced with "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph" in paragraph (2) of the said Article shall be deemed to be replaced with "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the amount listed in item (i)" in paragraph (1) and paragraph (2) of the said Article shall be deemed to be replaced with "the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-13(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of the said Article) (in the case where the provisions of paragraph (1) of the said Article are applied by replacing the terms under the provisions of paragraph (2) of the said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in the said item which is applied by replacing the terms under the provisions of paragraph (2) of the said Article));" the term "(hereinafter referred to as the 'sum of" in paragraph (3) of the said Article shall be deemed to be replaced with "(where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) of the Act on Special Measures Concerning Taxation, the remaining amount after deducting the said amount; hereinafter referred to as the 'sum of"; and the term "paragraph (4)(i) of the said Article" in the said paragraph shall be deemed to be replaced with "Article 23(4)(i) of the Act." 例文帳に追加

30 法第六十六条の五第一項の規定の適用がある場合における法人税法施行令第二十二条の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額(租税特別措置法第六十六条の五第一項(国外支配株主等に係る負債の利子等の課税の特例)の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額)」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額(租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令(昭和三十二年政令第四十三号)第三十九条の十三第一項第一号(国外支配株主等に支払う負債の利子等の損金不算入額の計算)(同条第九項の規定により読み替えて適用する場合を含む。)に規定する平均負債残高超過額に相当する金額(同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額)を控除した残額)の」と、同条第三項中「合計額(以下」とあるのは「合計額(租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額。以下」と、「同条第四項第一号」とあるのは「法第二十三条第四項第一号」とする。 - 日本法令外国語訳データベースシステム

i) Where an event listed in Article 66-8(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in the said paragraph (excluding the case where the said event occurred during the business year or consolidated business year preceding the business year of the domestic corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 66-8(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such business year of the domestic corporation shall be referred to as the "applicable business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 66-6(1) of the Act for the relevant base business year of the specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said domestic corporation that are prescribed in Article 39-16(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the said base business year (in the case where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the domestic corporation (excluding a specified foreign subsidiary company, etc. related to the domestic corporation and a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the domestic corporation (including a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-16(3)(ii); the same shall apply in the next item) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加

一 法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合(当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度(以下この号及び次項において「基準事業年度」という。)終了の日の翌日から二月を経過する日を含む当該内国法人の事業年度(次項において「適用事業年度」という。)前の事業年度又は連結事業年度の期間内に生じた場合を除く。)において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十六条の六第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき 当該超える部分の金額に、当該基準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基準事業年度終了の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第三十九条の十六第三項第一号に規定する請求権勘案保有株式等(当該内国法人に係る外国関係会社(当該内国法人に係る特定外国子会社等及び法第六十八条の九十第一項に規定する特定外国子会社等を除く。以下この項において同じ。)でその受ける法第六十六条の八第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該内国法人に係る他の特定外国子会社等(法第六十八条の九十第一項に規定する特定外国子会社等を含む。以下この項において同じ。)に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等(第三十九条の十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。)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) Where an event listed in Article 68-92(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in the said paragraph (excluding the case where the said event occurred during the consolidated business year or business year preceding the consolidated business year of the consolidated corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 68-92(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such consolidated business year of the consolidated corporation shall be referred to as the "applicable consolidated business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 68-90(1) of the Act for the relevant base business year of the specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation that are prescribed in Article 39-116(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the said base business year (in the case where the dividend of surplus, etc. has been paid to an affiliated foreign company related to the consolidated corporation (excluding a specified foreign subsidiary company, etc. related to the consolidated corporation and a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the consolidated corporation (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-116(3)(ii); the same shall apply in the next item) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加

一 法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合(当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度(以下この号及び次項において「基準事業年度」という。)終了の日の翌日から二月を経過する日を含む当該連結法人の連結事業年度(次項において「適用連結事業年度」という。)前の連結事業年度又は事業年度の期間内に生じた場合を除く。)において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十八条の九十第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき 当該超える部分の金額に、当該基準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基準事業年度終了の時における当該連結法人の有する当該特定外国子会社等の第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等(当該連結法人に係る外国関係会社(当該連結法人に係る特定外国子会社等及び法第六十六条の六第一項に規定する特定外国子会社等を除く。以下この項において同じ。)でその受ける法第六十八条の九十二第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該連結法人に係る他の特定外国子会社等(法第六十六条の六第一項に規定する特定外国子会社等を含む。以下この項において同じ。)に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等(第三十九条の百十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。)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

例文

Article 53-15 The provisions of Article 350 (Liability for Damages Caused by Acts of Directors), Article 352 (Authority of Persons Who Perform Duties on Behalf of Directors), Article 354 to 357 inclusive (Apparent Representative Directors, Duty of Loyalty, Restrictions on Competition and Conflict of Interest Transactions, Director's Duty to Report), Article 358 (excluding paragraph (1), item (ii)) (Election of Inspector of Execution of Operation), Article 359 (Decision by Court to Call Shareholders Meeting), Article 360, paragraph (1) (Enjoinment of Acts of Directors by Shareholders), Article 361 (Remuneration for Directors) and Article 365, paragraph (2) (Restrictions on Competition and Transactions with Companies with a Board of Directors) of the Companies Act shall apply mutatis mutandis to the directors of a Mutual Company; the provisions of Article 349, paragraphs (4) and (5) (Representatives of Companies), and Article 351 (Measures When Vacancy Arises in Office of Representative Director) of that Act shall apply mutatis mutandis to the representative director of a Mutual Company; the provisions of Article 868, paragraph (1) (Jurisdiction of Non-Contentious Cases), Article 869 (Showing of Prima Facie Evidence), Article 870 (limited to the segment pertaining to item (ii)) (Hearing of Statements), Article 871 (Supplementary Note of Reasons), Article 872 (limited to the segment pertaining to item (iv)) (Immediate Appeal Against Ruling), Article 874 (limited to the segment pertaining to items (i) and (iv)) (Restrictions on Appeal), Article 875 (Exclusion from Application of Provisions of Act on Procedures for Non-Contentious Cases) and Article 876 (Supreme Court Rules) of that Act shall apply mutatis mutandis to the directors or representative director of a Mutual Company; and the provision of Article 937, paragraph (1) (limited to the segment pertaining to item (ii), (a) and (c)) (Commission of Registration by Judicial Decision) of that Act shall apply mutatis mutandis to the representative director of a Mutual Company. In this case, the term "shareholders meeting" in Article 356, paragraph (1) of that Act shall be deemed to be replaced with "board of directors"; the term "shareholders" in Article 358, paragraph (1) of that Act shall be deemed to be replaced with "members or general representatives"; the term "Shareholders who hold not less than three hundredths of the votes (or, in cases where a lesser proportion is prescribed in the articles of incorporation, such proportion) of all shareholders (excluding shareholders who may not exercise their votes on all matters which may be resolved at shareholders meetings)" in Article 358, paragraph (1), item (i) of that Act shall be deemed to be replaced with "Members representing at least three thousandths (or any smaller proportion prescribed by the articles of incorporation) of the total membership, or three thousand (or any smaller number prescribed by the articles of incorporation) or more members of a Mutual Company (or, in a Specified Mutual Company, members equal to or exceeding the number specified by a Cabinet Order set forth in Article 38, paragraph (1) of the Insurance Business Act), who have been members of the Mutual Company without interruption for the preceding six months (or any shorter period prescribed by the articles of incorporation) (or, where the company has a General Meeting, those persons, or nine (or any other smaller number prescribed by the articles of incorporation) or more general representatives)"; the term "shareholders" in Article 358, paragraph (7) shall be deemed to be replaced with "members or general representatives"; the term "shareholders" in Article 359, paragraph (1), item (ii) of that Act shall be deemed to be replaced with "members (or, where the company has a General Meeting, general representatives)"; and the terms "shareholders having the shares" and "substantial detriment" in Article 360, paragraph (1) of that Act shall be deemed to be replaced with "persons who have been members" and "irreparable damages," respectively; any other necessary technical change in interpretation shall be prescribed by a Cabinet Order. 例文帳に追加

第五十三条の十五 会社法第三百五十条(代表者の行為についての損害賠償責任)、第三百五十二条(取締役の職務を代行する者の権限)、第三百五十四条から第三百五十七条まで(表見代表取締役、忠実義務、競業及び利益相反取引の制限、取締役の報告義務)、第三百五十八条(第一項第二号を除く。)(業務の執行に関する検査役の選任)、第三百五十九条(裁判所による株主総会招集等の決定)、第三百六十条第一項(株主による取締役の行為の差止め)、第三百六十一条(取締役の報酬等)及び第三百六十五条第二項(競業及び取締役会設置会社との取引等の制限)の規定は相互会社の取締役について、同法第三百四十九条第四項及び第五項(株式会社の代表)並びに第三百五十一条(代表取締役に欠員を生じた場合の措置)の規定は相互会社の代表取締役について、同法第八百六十八条第一項(非訟事件の管轄)、第八百六十九条(疎明)、第八百七十条(第二号に係る部分に限る。)(陳述の聴取)、第八百七十一条(理由の付記)、第八百七十二条(第四号に係る部分に限る。)(即時抗告)、第八百七十四条(第一号及び第四号に係る部分に限る。)(不服申立ての制限)、第八百七十五条(非訟事件手続法の規定の適用除外)及び第八百七十六条(最高裁判所規則)の規定は相互会社の取締役又は代表取締役について、同法第九百三十七条第一項(第二号イ及びハに係る部分に限る。)(裁判による登記の嘱託)の規定は相互会社の代表取締役について、それぞれ準用する。この場合において、同法第三百五十六条第一項中「株主総会」とあるのは「取締役会」と、同法第三百五十八条第一項中「株主は」とあるのは「社員又は総代は」と、同項第一号中「総株主(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主を除く。)の議決権の百分の三(これを下回る割合を定款で定めた場合にあっては、その割合)以上の議決権を有する株主」とあるのは「社員総数の千分の三(これを下回る割合を定款で定めた場合にあっては、その割合)以上に相当する数の社員又は三千名(これを下回る数を定款で定めた場合にあっては、その数)以上の社員(特定相互会社にあっては、保険業法第三十八条第一項に規定する政令で定める数以上の社員)で六箇月(これを下回る期間を定款で定めた場合にあっては、その期間)前から引き続いて社員である者(総代会を設けているときは、これらの者又は九名(これを下回る数を定款で定めた場合にあっては、その数)以上の総代)」と、同条第七項中「株主」とあるのは「社員又は総代」と、同法第三百五十九条第一項第二号中「株主」とあるのは「社員(総代会を設けているときは、総代)」と、同法第三百六十条第一項中「株式を有する株主」とあるのは「社員である者」と、「著しい損害」とあるのは「回復することができない損害」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

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