「あるこうず」に関連した英語例文の一覧と使い方(68ページ目) - Weblio英語例文検索

三　法第四十条の四第四項第一号に掲げる事業を主として行う特定外国子会社等に係る法第六十八条の九十第一項各号に掲げる連結法人（当該連結法人が法人税法第二条第十二号の七の三に規定する連結子法人である場合には、当該連結法人に係る同条第十二号の七の二に規定する連結親法人）の発行済株式等の百分の五十を超える数又は金額の株式等を有する者（当該特定外国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二号に掲げる者に該当する者を除く。）例文帳に追加

iii) A person who holds over 50 percent of the total number or total amount of the issued shares, etc. of a consolidated corporation listed in the items of Article 68-90(1) of the Act (where the said consolidated corporation is a consolidated subsidiary corporation prescribed in Article 2(xii)-7-3 of the Corporation Tax Act, a consolidated parent corporation prescribed in item (xii)-7-2 of the said Article which pertains to the said consolidated corporation) which pertains to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 40-4(4)(i) of the Act (excluding a person falling under any of those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding two items who is related to the said specified foreign subsidiary company, etc.  - 日本法令外国語訳データベースシステム

三　法第六十六条の六第四項第一号に掲げる事業を主として行う特定外国子会社等に係る法第六十八条の九十第一項各号に掲げる連結法人（当該連結法人が連結子法人である場合には、当該連結法人に係る連結親法人）の発行済株式等の百分の五十を超える数又は金額の株式等を有する者（当該特定外国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二号に掲げる者に該当する者を除く。）例文帳に追加

iii) A person who holds over 50 percent of the total number or total amount of the issued shares, etc. of a consolidated corporation listed in the items of Article 68-90(1) of the Act (where the said consolidated corporation is a consolidated subsidiary corporation, a consolidated parent corporation related to the said consolidated corporation) which pertains to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 66-6(4)(i) of the Act (excluding a person falling under any of those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding two items who is related to the said specified foreign subsidiary company, etc.  - 日本法令外国語訳データベースシステム

第二十六条　内閣総理大臣は、銀行の業務若しくは財産又は銀行及びその子会社等の財産の状況に照らして、当該銀行の業務の健全かつ適切な運営を確保するため必要があると認めるときは、当該銀行に対し、措置を講ずべき事項及び期限を示して、当該銀行の経営の健全性を確保するための改善計画の提出を求め、若しくは提出された改善計画の変更を命じ、又はその必要の限度において、期限を付して当該銀行の業務の全部若しくは一部の停止を命じ、若しくは当該銀行の財産の供託その他監督上必要な措置を命ずることができる。例文帳に追加

Article 26 (1) The Prime Minister may, when he/she finds it necessary for ensuring sound and appropriate management of the business of a Bank in light of the status of the business or property of that Bank or the property of that Bank and its Subsidiary Companies, etc., request that Bank to submit an improvement plan for ensuring soundness in management of that Bank or order a change to the submitted improvement plan by designating the matters and the time limit for which measures should be taken, or, within the limit necessary, order suspension of the whole or part of the business of that Bank by setting a time limit or order deposit of property of that Bank or other measures necessary for the purpose of supervision.  - 日本法令外国語訳データベースシステム

２の規定にかかわらず、一方の締約国内において生ずる利子であって、次のいずれかの場合に該当するものについては、他方の締約国においてのみ租税を課することができる。(a)当該利子の受益者が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国の政府が全面的に所有する機関である場合(b)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の政府が全面的に所有する機関によって保証された債権又は保険の引受けが行われた債権に関して支払われる場合例文帳に追加

Notwithstanding the provisions of paragraph 2,interest arising in a Contracting State shall be taxable only in the other Contracting State if: (a) the interest is beneficially owned by the Government of that other Contracting State, apolitical subdivision or local authority thereof,or the central bank of that other Contracting State or any institution wholly owned by the Government of that other Contracting State; or (b) the interest is beneficially owned by a resident of that other Contracting State with respect to debt-claims guaranteed or insured by any institution wholly owned by the Government of that other Contracting State.  - 財務省

三　受益証券発行信託の受益証券（法第二条第一項第十四号に掲げる受益証券発行信託の受益証券をいう。以下同じ。）及び同項第十七号に掲げる有価証券のうち受益証券発行信託の受益証券の性質を有するものであって、当該有価証券に係る信託行為の効力が生ずるときにおける受益者が委託者であるもの（信託契約が一個の信託約款に基づくものであって、当該信託契約に係る信託財産の管理又は処分が、当該信託約款に基づいて受託者が他の委託者との間に締結する信託契約に係る信託財産の管理又は処分と合同して行われる信託に係るものを除く。）　当該有価証券に係る信託の委託者が当該有価証券（委託者が譲り受けたものを除く。）を譲渡するために行う当該有価証券の売付けの申込み又はその買付けの申込みの勧誘例文帳に追加

(iii) Beneficiary Certificates of a Trust That Issues Beneficiary Certificates (meaning the beneficiary certificates of a trust that issues beneficiary certificates as set forth in Article 2, paragraph (1), item (xiv) of the Act; the same shall apply hereinafter), and the Securities which are listed in item (xvii) of that paragraph and which have the nature of the beneficiary certificates of a trust that issues beneficiary certificates, in the case where the beneficiary at the time when the terms of trust pertaining to said Securities become effective is the settlor (excluding Securities pertaining to a trust for which a trust agreement is concluded under a single trust contract, and the management or disposition of trust property pertaining to said trust agreement is jointly carried out with the management or disposition of trust properties pertaining to a trust agreement between a trustee and other settlors concluded under said trust contract): offers to sell and the solicitation of offers to buy said Securities, for the purpose of transferring said Securities (excluding Securities transferred to a settlor) by the settlor of a trust pertaining to said Securities;  - 日本法令外国語訳データベースシステム

第二百五十六条　内閣総理大臣は、保険会社（外国保険会社等を含む。第二百六十条第一項第二号、第六項及び第八項第二号並びに第二百七十条の六を除き、以下この章において同じ。）が破綻保険会社（第二百六十条第二項に規定する破綻保険会社をいう。以下この節において同じ。）に該当し、かつ、必要があると認めるときは、当該破綻保険会社が合併等に係る協議をすべき相手方として他の保険会社又は保険持株会社等を指定し、当該他の保険会社又は保険持株会社等にその協議に応ずるよう勧告することができる。例文帳に追加

Article 256 (1) The Prime Minister may, when an Insurance Company (including a Foreign Insurance Company, etc.; hereinafter the same shall apply in this Chapter, except in Article 260, paragraph (1), item (ii), Article 260, paragraph (6), and Article 260, paragraph (8), item (ii), and Article 270-6) falls under the category of a Bankrupt Insurance Company (referring to a Bankrupt Insurance Company as prescribed in Article 260, paragraph (2); hereinafter the same shall apply in this Section) and he/she finds it necessary, designate another Insurance Company or Insurance Holding Company, etc., as the other party with which that Bankrupt Insurance Company shall hold a consultation pertaining to a Merger, etc., and recommend that other Insurance Company or Insurance Holding Company, etc. to agree to participate in the consultation.  - 日本法令外国語訳データベースシステム

２　農林水産大臣又は都道府県の知事は、前項の規定による申出があった場合において、漁業調整、水産資源の保護培養その他公益のために必要があると認めるときは、その申出の内容を勘案して、漁業法第三十四条第一項（同法第六十三条第一項において読み替えて準用する場合を含む。）、第三項若しくは第四項、第六十五条第一項若しくは第二項若しくは第六十六条第一項又は水産資源保護法第四条第一項若しくは第二項の規定による水産動植物の採捕の制限等の措置その他の適切な措置を講ずるものとする。例文帳に追加

(2) In the case where a proposal has been made pursuant to the preceding paragraph, the Minister of Agriculture, Forestry and Fisheries or the governor of the relevant prefecture shall take such measures as placing restrictions on gathering or catching the relevant aquatic animals or plants or any other appropriate measures pursuant to the provisions of paragraph (1) of Article 34 of the Fishery Act (including cases where applied mutatis mutandis to paragraph (1) of Article 63 of the same Act), paragraph (3) or (4) of Article 34, paragraph (1) or (2) of Article 65, or paragraph (1) of Article 66 of the Fishery Act, or paragraph (1) or (2) of Article 4 of the Aquatic Resource Protection Act, considering the contents of the proposal, if he/she finds it necessary for coordination in the fishing industry, protection and culture of aquatic resources, and other factors in the public interest.  - 日本法令外国語訳データベースシステム

３　法人が旧株（当該法人が有していた株式をいう。）を発行した内国法人の行つた株式交換（適格株式交換に該当しないものに限る。）により株式交換完全親法人との間に当該株式交換完全親法人の発行済株式等の全部を保有する関係として政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人の株式に該当するときは、法人税法第六十一条の二第九項（同法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。例文帳に追加

(3) Where a corporation has, as a result of a share exchange (limited to a share exchange that does not fall under the category of qualified share exchange) implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship with the wholly owning parent corporation in a share exchange specified by a Cabinet Order as a relationship whereby the foreign corporation holds the whole of the issued shares, etc. of the said wholly owning parent corporation in a share exchange, if the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden, the provision of Article 61-2(9) of the Corporation Tax Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provision of Article 142 of the said Act) shall not apply.  - 日本法令外国語訳データベースシステム

二　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資本の払戻し（法第二十五条第一項第三号（配当等とみなす金額）に規定する資本の払戻しをいう。）又は解散による残余財産の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十四条第一項（資本の払戻し等があつた場合の株式等の取得価額）に規定する割合に、当該内国法人の当該払戻し等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払戻し等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。例文帳に追加

(ii) Where the nonresident referred to in paragraph (1)(iii)(b) has received the delivery of money or other assets as the return of the capital (meaning the return of the capital prescribed in Article 25(1)(iii) (The Amount Deemed to be the Amount of Distributions, etc.) of the Act) or the distribution of residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1)(iii)(b) which had issued shares or capital contributions that the nonresident owns, when the rate obtained by multiplying the rate pertaining to the said return, etc. prescribed in Article 114(1) (Acquisition Cost in the Case of the Return, etc. of the Capital) 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 return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said return, etc. is five percent or more.  - 日本法令外国語訳データベースシステム

第十九条　法務大臣は、要請国から、条約に基づき、国内受刑者（日本国において懲役刑若しくは禁錮刑又は国際受刑者移送法（平成十四年法律第六十六号）第二条第二号　に定める共助刑の執行として拘禁されている者をいう。以下同じ。）に係る受刑者証人移送の要請があつた場合において、第二条第一号若しくは第二号又は次の各号（第三条第一項ただし書の規定により法務大臣が共助の要請の受理を行う場合にあつては、第二条第一号若しくは第二号、第四条第一号又は次の各号）のいずれにも該当せず、かつ、要請に応ずることが相当であると認めるときは、国内受刑者を移送する期間を定めて、当該受刑者証人移送の決定をするものとする。例文帳に追加

Article 19 (1) When the requesting country, in accordance with a treaty, requests the transfer of a sentenced inmate for testimony regarding a domestic sentenced inmate (hereinafter refers to a person who is confined in Japan for execution of a sentence of imprisonment with or without work, or of an assistance punishment set forth in item (ii) of Article 2 of the Act on the Transnational Transfer of Sentenced Persons (Act No. 66 of 2002)), the Minister of Justice shall make a decision of transfer of the sentenced inmate for testimony with a fixed period for transfer of the domestic sentenced inmate, if neither item (i) nor (ii) of Article 2, nor any of the following (with respect to cases where the Minister of Justice receives a request for assistance in accordance with the proviso of paragraph (1) of Article 3, neither item (i) nor (ii) of Article 2, item (i) of Article 4, nor any of the following) applies, and where the Minister of Justice deems it appropriate to honor the request:  - 日本法令外国語訳データベースシステム

二　前号に該当する場合を除き、事業が終了した日から九箇月を経過した日前における労災保険法の規定による業務災害に関する保険給付（労災保険法第十六条の六第一項第二号の場合に支給される遺族補償一時金及び特定疾病にかかつた者に係る保険給付を除く。）の額に第十二条第三項の厚生労働省令で定める給付金の額を加えた額と一般保険料に係る確定保険料の額から非業務災害率に応ずる部分の額を減じた額に第一種特別加入保険料に係る確定保険料の額から特別加入非業務災害率に応ずる部分の額を減じた額を加えた額に第二種調整率（業務災害に関する年金たる保険給付に要する費用、特定疾病にかかつた者に係る保険給付に要する費用、有期事業に係る業務災害に関する保険給付で当該事業が終了した日から九箇月を経過した日以後におけるものに要する費用その他の事情を考慮して厚生労働省令で定める率をいう。）を乗じて得た額との割合が百分の八十五を超え、又は百分の七十五以下であるとき。例文帳に追加

(ii) Except for the cases falling under the preceding item, if the ratio between the amount of the insurance benefits concerning employment injury provided for in the Industrial Accident Insurance Act (excluding the lump sum compensation for surviving family paid in case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act and the insurance benefits pertaining to persons afflicted with a specific disease) paid prior to the day on which 9 months have elapsed from the day the business is terminated, plus the amount of the benefits specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 12, paragraph (3) on one hand, and the amount of final insurance premiums pertaining to the general insurance premiums after deducting the amount of the portion corresponding to the off-the-job injury rate, plus the amount of final insurance premiums concerning the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment off-the-job injury rate, multiplied by the Class II adjustment rate (meaning the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare by taking into consideration of the costs required for the insurance benefits paid as pension concerning employment injury, the costs required for the insurance benefits pertaining to persons afflicted with a specific disease, the costs required for the insurance benefits concerning employment injury pertaining to businesses with a definite term paid on and after the day nine months have elapsed from the day the business is terminated, and other circumstances) on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less.  - 日本法令外国語訳データベースシステム

三　一又は二以上の外国の政府又は地方公共団体により、発行済株式のうち議決権のある株式の総数若しくは出資の金額の総額の百分の五十を超える当該株式の数若しくは出資の金額を直接に所有され、又は役員（取締役、監査役、理事、監事及び清算人並びにこれら以外の者で事業の経営に従事しているものをいう。）の過半数を任命され若しくは指名されている事業者であって、その事業の遂行に当たり、外国の政府又は地方公共団体から特に権益を付与されているものの事務に従事する者その他これに準ずる者として政令で定める者例文帳に追加

(iii) a person who engages in the affairs of an enterprise of which the number of voting shares or the amount of capital subscription directly owned by one or more of the foreign, state, or local governments exceeds 50 percent of that enterprise's total issued voting shares or total amount of subscribed capital, or of which the number of officers (which means directors, auditors, secretaries, and liquidators and other persons engaged in management of the business) appointed or designated by one or more of the foreign, state, or local foreign governments exceeds half of that enterprise's total number of officers, and to which special rights and interests are granted by the foreign state or local governments for performance of its business, or a person specified by a Cabinet Order as an equivalent person;  - 日本法令外国語訳データベースシステム

４　内閣総理大臣は、第一項の認可を受けずに同項各号に掲げる取引若しくは行為により保険会社の主要株主基準値以上の数の議決権の保有者になった者若しくは保険会社の主要株主基準値以上の数の議決権の保有者として設立された会社その他の法人又は第二項ただし書の認可を受けることなく猶予期限日後も保険会社の主要株主基準値以上の数の議決権の保有者である者に対し、当該保険会社の主要株主基準値以上の数の議決権の保有者でなくなるよう、所要の措置を講ずることを命ずることができる。例文帳に追加

(4) The Prime Minister may order a person who became a Holder of Voting Rights of an Insurance Company which amounts to the Major Shareholder Threshold or more or a company or any other juridical person established as a Holder of Voting Rights of an Insurance Company which amounts to the Major Shareholder Threshold or more through any of the transactions or acts listed in the items of paragraph (1) without obtaining the authorization set forth in that paragraph or a person who remains as a Holder of Voting Rights of an Insurance Company which amounts to the Major Shareholder Threshold or more even after the Last Day of the Grace Period without obtaining the authorization set forth in the proviso to paragraph (2), to take necessary measures for becoming a person who is no longer a Holder of Voting Rights of the Insurance Company which amounts to the Major Shareholder Threshold or more.  - 日本法令外国語訳データベースシステム

４　内閣総理大臣は、第一項の承認を受けずに同項各号に掲げる取引若しくは行為により少額短期保険業者の主要株主基準値以上の数の議決権の保有者になった者若しくは少額短期保険業者の主要株主基準値以上の数の議決権の保有者として設立された会社その他の法人又は第二項ただし書の承認を受けることなく猶予期限日後も少額短期保険業者の主要株主基準値以上の数の議決権の保有者である者に対し、当該少額短期保険業者の主要株主基準値以上の数の議決権の保有者でなくなるよう、所要の措置を講ずることを命ずることができる。例文帳に追加

(4) The Prime Minister may order a person who has come to hold voting rights equaling or exceeding the Major Shareholder Threshold in a Small Amount and Short Term Insurance Provider through any of the transactions or acts listed in the items of paragraph (1) or a company or any other juridical person formed as the holder of a number of votes equaling or exceeding the Major Shareholder Threshold in a Small Amount and Short Term Insurance Provider, without receiving the approval set forth in paragraph (1), or a person that continues to hold, even after the Grace Deadline, a number of votes equaling or exceeding the Major Shareholder Threshold in a Small Amount and Short Term Insurance Provider without receiving the approval set forth in the proviso to paragraph (2), to take necessary measures for ensuring that it will cease to hold a number of votes equaling or exceeding the Major Shareholder Threshold in the Small Amount and Short Term Insurance Provider.  - 日本法令外国語訳データベースシステム

３　文部科学大臣、経済産業大臣又は国土交通大臣は、第一項の場合において、核燃料物質若しくは核燃料物質によつて汚染された物又は原子炉による災害を防止するため緊急の必要があると認めるときは、同項に規定する者に対し、次の各号に掲げる原子力事業者等の区分に応じ、製錬施設、加工施設、原子炉施設、使用済燃料貯蔵施設、再処理施設、廃棄物埋設施設若しくは廃棄物管理施設又は使用施設の使用の停止、核燃料物質又は核燃料物質によつて汚染された物の所在場所の変更その他核燃料物質若しくは核燃料物質によつて汚染された物又は原子炉による災害を防止するために必要な措置を講ずることを命ずることができる。例文帳に追加

(3) When, in the case set forth in paragraph (1), the Minister of MEXT, Minister of METI or Minister of MLIT finds it urgently necessary in order to prevent disasters resulting from nuclear fuel material, material contaminated by nuclear fuel material or a reactor, he/she may order the person provided in said paragraph to suspend use of the refining facility, fuel facility, reactor facility, spent fuel interim storage facility, reprocessing facility, waste disposal facility or waste storage facility, or usage facility, in accordance with the classifications for licensee of nuclear energy activity, etc. listed in each of the following items, move the nuclear fuel material or material contaminated by nuclear fuel material, or take any other measures necessary for preventing disasters resulting from nuclear fuel material, material contaminated by nuclear fuel material, or reactors.  - 日本法令外国語訳データベースシステム

一　第一項第三号ロの外国法人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行つた分割型分割により分割承継法人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第百十九条の八第一項（分割型分割の場合の譲渡対価の額及び譲渡原価の額等）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外国法人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。例文帳に追加

(i) Where the foreign corporation referred to in paragraph (1)(iii)(b) has received the delivery of shares or any other assets of a succeeding corporation in a company split through a split-off-type company split conducted by the domestic corporation referred to in (b) of the said item which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the said split-off-type company split prescribed in Article 119-8(1) (The Amount of Transfer Value and Transfer Cost in the Case of a Split-Off-Type Company Split) 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 foreign corporation 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;  - 日本法令外国語訳データベースシステム

３ ２の規定にかかわらず、一方の締約者内において生ずる利子であって、次のいずれかの場合に該当するものについては、他方の締約者においてのみ租税を課することができる。(a)当該利子の受益者が、当該他方の締約者の政府、当該他方の締約者の地方政府若しくは地方公共団体、当該他方の締約者の中央銀行又は当該他方の締約者の政府が全面的に所有し、若しくは出資する機関である場合(b)当該利子の受益者が当該他方の締約者の居住者であって、当該利子が、当該他方の締約者の政府、当該他方の締約者の地方政府若しくは地方公共団体、当該他方の締約者の中央銀行又は当該他方の締約者の政府が全面的に所有し、若しくは出資する機関によって保証された債権、これらによって保険の引受けが行われた債権又はこれらによる間接融資に係る債権に関して支払われる場合例文帳に追加

3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting Party shall be taxable only in the other Contracting Party if: (a) the interest is beneficially owned by the Government of that other Contracting Party, a political subdivision or local authority thereof, or the central bank of that other Contracting Party or any institution wholly owned or funded by that Government; or (b) the interest is beneficially owned by a resident of that other Contracting Party with respect to debt-claims guaranteed, insured or indirectly financed by the Government of that other Contracting Party, a political subdivision or local authority thereof, or the central bank of that other Contracting Party or any institution wholly owned or funded by that Government.  - 財務省

第六十七条の十七　外国法人が第五条の二第一項に規定する特定振替機関等（以下この条において「特定振替機関等」という。）又は第五条の二第五項第四号に規定する適格外国仲介業者（以下この条において「適格外国仲介業者」という。）から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所（郵便局を含む。以下この条において「営業所等」という。）又は当該適格外国仲介業者の同項第五号に規定する特定国外営業所等（以下この条において「特定国外営業所等」という。）を通じて同項第六号に規定する振替記載等（以下この条において「振替記載等」という。）を受けている分離振替国債（社債等の振替に関する法律第九十条第二項に規定する分離元本振替国債及び財務省令で定めるところにより同条第一項に規定する元利分離が行われた同条第三項に規定する分離利息振替国債をいう。以下この条において同じ。）の保有又は譲渡により生ずる所得を有する場合の当該分離振替国債の保有又は譲渡により生ずる所得については、法人税を課さない。例文帳に追加

Article 67-17 (1) Where a foreign corporation has any income from the holding or transfer of book-entry transfer national government bonds in separate trading (meaning principal-only book-entry transfer national government bonds prescribed in Article 90(2) of the Act on Book-Entry Transfer of Company Bonds, etc. and coupon-only book-entry transfer national government bonds prescribed in paragraph (3) of the said Article for which separate trading of principal and interest prescribed in paragraph (1) of the said Article has been conducted pursuant to the provision of an Ordinance of the Ministry of Finance; hereinafter the same shall apply in this Article), for which the foreign corporation has made entries or records under the book-entry transfer system prescribed in Article 5-2(5)(vi) (hereinafter referred to in this Article as "entries or records under the book-entry transfer system") in its account established with a specified book-entry transfer institution, etc. prescribed in Article 5-2(1) (hereinafter referred to in this Article as a "specified book-entry transfer institution, etc.") or a qualified foreign intermediary prescribed in Article 5-2(5)(iv) (hereinafter referred to in this Article as a "qualified foreign intermediary"), via a business office or any other office of the said specified book-entry transfer institution, etc. located in Japan (including a post office; hereinafter referred to in this Article as a "business office, etc.") or a specified overseas business office, etc. prescribed in Article 5-2(5)(v) of the said qualified foreign intermediary, corporation tax shall not be imposed with respect to such interest from the holding or transfer of the said book-entry transfer national government bonds in separate trading.  - 日本法令外国語訳データベースシステム

２の規定にかかわらず、一方の締約国内において生ずる利子であって、次のいずれかの場合に該当するものについては、他方の締約国においてのみ租税を課することができる。(a)当該利子の受益者が、当該他方の締約国、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国が全面的に所有する機関である場合(b)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国が全面的に所有する機関によって保証された債権、これらによって保険の引受けが行われた債権又はこれらによる間接融資に係る債権に関して支払われる場合(c)当該利子の受益者が、次のいずれかに該当する当該他方の締約国の居住者である場合(i)銀行（投資銀行を含む。)(ii)保険会社(iii)登録を受けた証券会社(iv)(i)から(iii)までに掲げるもの以外の企業で、当該利子の支払が行われる課税年度の直前の三課税年度において、その負債の五十パーセントを超える部分が金融市場における債券の発行又は有利子預金から成り、かつ、その資産の五十パーセントを超える部分が当該居住者と第九条１(a)又は(b)にいう関係を有しない者に対する信用に係る債権から成るもの(d)当該利子の受益者が当該他方の締約国の居住者である年金基金であって、当該利子が、当該年金基金が直接又は間接に事業を遂行することにより取得されたものでない場合(e)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の居住者により行われる信用供与による設備又は物品の販売の一環として生ずる債権に関して支払われる場合例文帳に追加

Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be taxable only in the other Contracting State if: (a) the interest is beneficially owned by that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that other Contracting State; (b) the interest is beneficially owned by a resident of that other Contracting State with respect to debt-claims guaranteed, insured or indirectly financed by the Government of that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that other Contracting State; (c) the interest is beneficially owned by a resident of that other Contracting State that is either: (i) a bank (including an investment bank); (ii) an insurance company; (iii) a registered securities dealer; or (iv) any other enterprise, provided that in the three taxable years preceding the taxable year in which the interest is paid, the enterprise derives more than 50 percent of its liabilities from the issuance of bonds in the financial markets or from taking deposits at interest, and more than 50percent of the assets of the enterprise consist of debt-claims against persons that do not have with the resident a relationship described in subparagraph (a) or (b) of paragraph 1 of Article 9; (d) the interest is beneficially owned by a pension fund that is a resident of that other Contracting State, provided that such interest is not derived from the carrying on of a business, directly or indirectly, by such pension fund; or (e) the interest is beneficially owned by a resident of that other Contracting State and paid with respect to indebtedness arising as a part of the sale on credit by a resident of that other Contracting State of equipment or merchandise.  - 財務省

２の規定にかかわらず、一方の締約国内において生ずる利子であって、次のいずれかの場合に該当するものについては、他方の締約国においてのみ租税を課することができる。(a)当該利子の受益者が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国の政府が全面的に所有する機関である場合(b)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国の政府が全面的に所有する機関によって保証された債権、これらによって保険の引受けが行われた債権又はこれらによる間接融資に係る債権に関して支払われる場合(c)当該利子の受益者が、次のいずれかに該当する当該他方の締約国の居住者である場合(i)銀行(ii)保険会社(iii)証券会社(iv)(i)から(iii)までに掲げるもの以外の企業で、当該利子の支払が行われる課税年度の直前の三課税年度において、その負債の五十パーセントを超える部分が金融市場において発行された債券又は有利子預金から成り、かつ、その資産の五十パーセントを超える部分が当該居住者と第九条１(a)又は(b)にいう 関係を有しない者に対する信用に係る債権から成るもの(d)当該利子の受益者が当該他方の締約国の居住者である年金基金又は年金計画であって、当該利子が、当該年金基金又は年金計画が直接又は間接に事業を遂行することにより取得されたものでない場合(e)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の居住者により行われる信用供与による設備又は物品の販売の一環として生ずる債権に関して支払われる場合例文帳に追加

Notwithstanding the provisions of paragraph 2 of this Article, interest arising in a Contracting State shall be taxable only in the other Contracting State if: (a) the interest is beneficially owned by the Government of that other Contracting State, apolitical subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that Government; (b) the interest is beneficially owned by a resident of that other Contracting State with respect to debt-claims guaranteed, insured or indirectly financed by the Government of that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that Government; (c) the interest is beneficially owned by a resident of that other Contracting State that is either: (i) a bank; (ii) an insurance company; (iii) a securities dealer; or (iv) any other enterprise, provided that in the three taxable years preceding the taxable year in which the interest is paid, the enterprise derives more than 50 per cent of its liabilities from the issuance of bonds in the financial markets or from taking deposits at interest, and more than 50 percent of the assets of the enterprise consist of debt-claims against persons that do not have with the resident a relationship described in subparagraphs (a) or (b) of paragraph 1 of Article 9 of this Convention; (d) the interest is beneficially owned by a pension fund or pension scheme that is a resident of that other Contracting State, provided that such interest is not derived from the carrying on of a business, directly or indirectly, by such pension fund or pension scheme; or (e) the interest is beneficially owned by a resident of that other Contracting State and paid with respect to indebtedness arising as a part of the sale on credit by a resident of that other Contracting State of equipment or merchandise.  - 財務省

３ ２の規定にかかわらず、一方の締約国内において生ずる利子であって、次のいずれかの場合に該当するものについては、他方の締約国においてのみ租税を課することができる。(a)当該利子の受益者が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国の政府が所有する機関である場合(b)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国の政府が所有する機関によって保証された債権、これらによって保険の引受けが行われた債権又はこれらによる間接融資に係る債権に関して支払われる場合(c)当該利子の受益者が、次のいずれかに該当する当該他方の締約国の居住者である場合(i)銀行(ii)保険会社(iii)証券会社(iv)(i)から(iii)までに掲げるもの以外の企業で、当該利子の支払が行われる課税年度の直前の三課税年度において、その負債の五十パーセントを超える部分が金融市場において発行された債券又は有利子預金から成り、かつ、その資産の五十パーセントを超える部分が当該企業と第九条１(a)又は(b)に規定する関係を有しない者に対する信用に係る債権から成るもの(d)当該利子の受益者が当該他方の締約国の居住者である年金基金であって、当該利子が、当該年金基金が直接又は間接に事業を遂行することにより取得されたものでない場合(e)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の居住者により行われる信用供与による設備、物品の販売又は役務の提供の結果として生ずる債権に関して支払われる場合例文帳に追加

3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be taxable only in the other Contracting State if: a) the interest is beneficially owned by the Government of that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution owned by that Government; b) the interest is beneficially owned by a resident of that other Contracting State with respect to debt-claims guaranteed, insured or indirectly financed by the Government of that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution owned by that Government; c) the interest is beneficially owned by a resident of that other Contracting State that is either: (i) a bank; (ii) an insurance company; (iii) a securities company; or (iv) any other enterprise, provided that in the three taxable years preceding the taxable year in which the interest is paid, the enterprise derives more than 50 per cent of its liabilities from the issuance of bonds in the financial markets or from taking deposits at interest, and more than 50 per cent of the assets of the enterprise consist of debt-claims against persons that do not have with the enterprise a relationship described in subparagraph a) or b) of paragraph 1 of Article 9; d) the interest is beneficially owned by a pension fund that is a resident of that other Contracting State, provided that such interest is not derived from the carrying on of a business, directly or indirectly, by such pension fund; or e) the interest is beneficially owned by a resident of that other Contracting State and paid with respect to indebtedness arising as a consequence of the sale on credit by a resident of that other Contracting State of any equipment, merchandise or service.  - 財務省

第三条　特定電気通信による情報の流通により他人の権利が侵害されたときは、当該特定電気通信の用に供される特定電気通信設備を用いる特定電気通信役務提供者（以下この項において「関係役務提供者」という。）は、これによって生じた損害については、権利を侵害した情報の不特定の者に対する送信を防止する措置を講ずることが技術的に可能な場合であって、次の各号のいずれかに該当するときでなければ、賠償の責めに任じない。ただし、当該関係役務提供者が当該権利を侵害した情報の発信者である場合は、この限りでない。例文帳に追加

Article 3 (1) When any right of others is infringed by information distribution via specified telecommunications, the specified telecommunications service provider who uses specified telecommunications facilities for said specified telecommunications (hereinafter in this paragraph referred to as a "relevant service provider") shall not be liable for any loss incurred from such infringement, unless where it is technically possible to take measures for preventing such information from being transmitted to unspecified persons and such event of infringement falls under any of the following items. However, where said relevant service provider is the sender of said information infringing rights, this shall not apply.  - 日本法令外国語訳データベースシステム

第二百九十三条　株式会社が次の各号に掲げる行為をする場合において、当該各号に定める新株予約権に係る新株予約権証券（当該新株予約権が新株予約権付社債に付されたものである場合にあっては、当該新株予約権付社債に係る新株予約権付社債券。以下この款において同じ。）を発行しているときは、当該株式会社は、当該行為の効力が生ずる日までに当該株式会社に対し当該新株予約権証券を提出しなければならない旨を当該日の一箇月前までに、公告し、かつ、当該新株予約権の新株予約権者及びその登録新株予約権質権者には、各別にこれを通知しなければならない。例文帳に追加

Article 293 (1) In cases where a Stock Company carries out an act listed in the following items, if it has issued Share Option certificates representing the Share Options provided for in such items (if such Share Options are attached to Bonds with Share Option, hereinafter in this Subsection referring to the certificates of Bonds with Share Option representing such Bonds with Share Option), such Stock Company shall, more than one month prior to the day when such act takes effect, give public notice to the effect that such Share Option certificates shall be submitted to such Stock Company before such day, and a separate notice to such effect to each holder of such Share Options and each registered pledgee of such Share Options:  - 日本法令外国語訳データベースシステム

３　税務署長等は、納税の猶予をした場合において、その猶予に係る国税につき差し押さえた財産のうちに天然果実を生ずるもの又は有価証券、債権若しくは国税徴収法第七十二条第一項（特許権等の差押手続）に規定する無体財産権等があるときは、第一項の規定にかかわらず、その取得した天然果実又は同法第二十四条第五項第二号（譲渡担保権者の物的納税責任）に規定する第三債務者等から給付を受けた財産で金銭以外のものにつき滞納処分を執行し、その財産に係る同法第百二十九条第一項（配当の原則）に規定する換価代金等をその猶予に係る国税に充てることができる。例文帳に追加

(3) Where the district director of the tax office, etc. has granted a tax payment grace period, if property seized with regard to the national tax under the grace period yields natural fruit, securities, claims, or any incorporeal property, etc. as prescribed in Article 72, paragraph (1) (Seizure Procedure for Patent Rights, etc.) of the National Tax Collection Act, he/she may, notwithstanding the provisions of paragraph (1), execute the delinquent tax collection procedure upon such natural fruit or non-monetary property delivered by a third party obligor, etc. as prescribed in Article 24, paragraph (5), item (ii) (Limited Tax Liability of Mortgagee by Transfer) of said Act, and may appropriate any proceeds, etc. realized by conversion of such property into money as prescribed in Article 129, paragraph (1) (Principle of Distribution) of said Article for the national tax under a grace period.  - 日本法令外国語訳データベースシステム

(1) 登録商標の所有者の権利は，当該商標を排他的に使用する権限からなるものとする。所有者は，自己の同意を得ていない第三者が次の標識を使用することを禁止する権利を有する。 (a) 商標が登録されている商品又はサービスと同一の商品又はサービスについてその商標と同一の標識 (b) 標識の同一性若しくは類似性及び商品若しくはサービスの同一性若しくは類似性のために，公衆が混同する虞があり，かつ，そのことにより 2つの標識間に関連を生ずる虞がある場合には，同一若しくは類似の商品若しくはサービスについて登録商標と同一若しくは類似の標識 (c) 登録商標が国内で広く認識されており，正当な理由のない標識の使用がその商標の識別性若しくは名声を不正に利用し又は損なうものである場合には，類似しない商品若しくはサービスについて登録商標と同一若しくは類似の標識例文帳に追加

1. The rights of the owner of a registered trademark shall consist in the faculty to make exclusive use of the trademark. The owner shall have the right to prohibit third parties who do not have his consent from using: (a) signs identical to the trademark for goods or services that are identical to those for which the trademark was registered; (b) signs identical or similar to the registered trademark for goods or services that are identical or similar where the identity or similarity of the signs and the identity or similarity of the goods or services might create a risk of confusion for the public, such risk of confusion including also the risk of association between the two sighs; (c) signs identical or similar to the registered trademark for goods or services that are not similar, where the registered trademark is well known in the State and the use of the sign without just reason would allow undue advantage to be taken of the distinctiveness or notoriety of the trademark or would be detrimental to the latter. - 特許庁

第二百四条　内閣総理大臣は、外国保険会社等の業務又は財産の状況に照らして、外国保険会社等の日本における業務の健全かつ適切な運営を確保し、日本における保険契約者等の保護を図るため必要があると認めるときは、当該外国保険会社等に対し、措置を講ずべき事項及び期限を示して、当該外国保険会社等の日本における業務の運営の健全性を確保するための改善計画の提出を求め、若しくは提出された改善計画の変更を命じ、又はその必要の限度において、期限を付して日本における業務の全部若しくは一部の停止を命じ、若しくは財産の供託その他監督上必要な措置を命ずることができる。例文帳に追加

Article 204 (1) The Prime Minister may, when he/she finds it necessary to protect Policyholders, etc. in Japan by ensuring sound and appropriate management in Japan of a Foreign Insurance Company, etc. in light of the situation of the business or property of the Foreign Insurance Company, etc., request that Foreign Insurance Company, etc. to submit an improvement plan for ensuring soundness in management in Japan of that Foreign Insurance Company, etc. or order a change to the submitted improvement plan by designating the matters and the time limit for which measures should be taken, or, the to the extent necessary, order suspension of the whole or part of business of that Foreign Insurance Company by setting a limit or order deposit of property of that Foreign Insurance Company or other measures necessary for the purpose of supervision.  - 日本法令外国語訳データベースシステム

第八条　肥料、農薬、飼料、飼料添加物、動物用の医薬品その他食品の安全性に影響を及ぼすおそれがある農林漁業の生産資材、食品（その原料又は材料として使用される農林水産物を含む。）若しくは添加物（食品衛生法（昭和二十二年法律第二百三十三号）第四条第二項に規定する添加物をいう。）又は器具（同条第四項に規定する器具をいう。）若しくは容器包装（同条第五項に規定する容器包装をいう。）の生産、輸入又は販売その他の事業活動を行う事業者（以下「食品関連事業者」という。）は、基本理念にのっとり、その事業活動を行うに当たって、自らが食品の安全性の確保について第一義的責任を有していることを認識して、食品の安全性を確保するために必要な措置を食品供給行程の各段階において適切に講ずる責務を有する。例文帳に追加

Article 8 (1) Business operators that produce, import, sell, or conduct other business for fertilizers, agricultural chemicals, feed, feed additives, veterinary medicines and other production materials for agriculture, forestry, or fishery that may have an effect on Food safety, Food (including agricultural, forestry, and fishery products used as raw materials or materials), additives (those provided in Article 4, paragraph (2) of the Food Sanitation Act (Act No. 233 of 1947)), apparatus (that provided in paragraph (4) of the said Article) or containers and packaging (those provided in paragraph (5) of the said Article) (hereinafter referred to as "Food-related Business Operators") shall be responsible for appropriately taking the necessary measures to ensure Food safety at each stage of the Food Supply Processes. This will be done according to the code of the Basic Principles and on the basis of the recognition that they bear the primary responsibility for ensuring Food safety when conducting their business activities.  - 日本法令外国語訳データベースシステム

第二十五条の三十五　法第四十条の十第一項の規定を適用する場合において、内国法人が同条第二項第一号に規定する特定内国法人に該当するかどうかの判定については同条第一項に規定する特定関係の発生の基因となる事実が生ずる直前の現況によるものとし、その後に特殊関係株主等と特殊関係内国法人との間に当該特定関係があるかどうかの判定及び外国法人が外国関係法人に該当するかどうかの判定については当該特殊関係内国法人の各事業年度終了の時の現況による。例文帳に追加

Article 25-35 (1) Where the provisions of Article 40-10(1) of the Act shall apply, whether or not a domestic corporation falls under the category of a specified domestic corporation prescribed in Article 40-10(2)(i) of the Act shall be determined according to its status immediately before an event causing a specified relationship prescribed in paragraph (1) of the said Article occurred, and whether or not the said specified relationship actually exists afterwards between a specially-related shareholder, etc. and a specially-related domestic corporation and whether or not a foreign corporation falls under the category of an affiliated foreign corporation shall be determined according to its status at the end of the relevant business year of the said specially-related domestic corporation.  - 日本法令外国語訳データベースシステム

第三十九条の二十の十四　法第六十六条の九の六第一項の規定を適用する場合において、内国法人が同条第二項第一号に規定する特定内国法人に該当するかどうかの判定については同条第一項に規定する特定関係の発生の基因となる事実が生ずる直前の現況によるものとし、その後に特殊関係株主等と特殊関係内国法人との間に当該特定関係があるかどうかの判定及び外国法人が外国関係法人に該当するかどうかの判定については当該特殊関係内国法人の各事業年度終了の時の現況による。例文帳に追加

Article 39-20-14 (1) Where the provisions of Article 66-9-6(1) of the Act shall apply, whether or not a domestic corporation falls under the category of a specified domestic corporation prescribed in Article 66-9-6(2)(i) of the Act shall be determined according to its status immediately before an event causing a specified relationship prescribed in paragraph (1) of the said Article occurred, and whether or not the said specified relationship actually exists afterwards between a specially-related shareholder, etc. and a specially-related domestic corporation and whether or not a foreign corporation falls under the category of an affiliated foreign corporation shall be determined according to its status at the end of the relevant business year of the said specially-related domestic corporation.  - 日本法令外国語訳データベースシステム

三　国外関連取引に係る棚卸資産の売手の購入、製造その他の行為による取得の原価の額（以下この号において「取得原価の額」という。）に、イに掲げる金額にロに掲げる金額のハに掲げる金額に対する割合（販売者が当該棚卸資産と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（以下この号において「比較対象取引」という。）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）を乗じて計算した金額及びイ（２）に掲げる金額の合計額を加算した金額をもつて当該国外関連取引の対価の額とする方法例文帳に追加

(iii) The method which uses, as the amount of consideration for a foreign affiliated transaction, the amount obtained by adding the amount of the costs spent by the selling side of inventory assets for a foreign affiliated transaction for acquiring the inventory assets through the purchase, manufacture or any other acts (hereinafter referred to as the "amount of acquisition costs" in this item), the amount obtained by multiplying the amount listed in (a) by the ratio of the amount listed in (b) against the amount listed in (c) (where functions performed by the selling side or any other matters differ between a transaction in which a seller sold the same or similar inventory assets as the said inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this item) and the said foreign affiliated transaction, by the ratio after making a necessary adjustment for the differences in ratios caused by such disparity), and the sum of the amounts listed in (a)2.:  - 日本法令外国語訳データベースシステム

２　特定事業の仕事の発注者（注文者のうち、その仕事を他の者から請け負わないで注文している者をいう。以下同じ。）で、特定元方事業者以外のものは、一の場所において行なわれる特定事業の仕事を二以上の請負人に請け負わせている場合において、当該場所において当該仕事に係る二以上の請負人の労働者が作業を行なうときは、厚生労働省令で定めるところにより、請負人で当該仕事を自ら行なう事業者であるもののうちから、前項に規定する措置を講ずべき者として一人を指名しなければならない。一の場所において行なわれる特定事業の仕事の全部を請け負つた者で、特定元方事業者以外のもののうち、当該仕事を二以上の請負人に請け負わせている者についても、同様とする。例文帳に追加

(2) An original orderer for work in the specified undertaking (meaning one who places an order without receiving any orders for the said work from others, among orderers; hereinafter the same) who is other than the specified principal employer shall, where the workers employed by two or more contractors for the said work carry out operations at the said place and when he has given an order for the work in the specified undertaking to be carried out at the same place to two or more contractors, designate, as provided for by the Ordinance of the Ministry of Health, Labour and Welfare, one who is to take the measures provided for in the preceding paragraph from among the employers who are contractors and themselves carry out the said work. The same shall also apply to one who, being other than the specified principal employer, has contracted for the whole work in the specified undertaking to be carried out at the same place and has given an order for the said work to two or more contractors.  - 日本法令外国語訳データベースシステム

一方の締約国の居住者である法人は、適格者に該当しない場合においても、他方の締約国内から取得する第十条３、第十一条３(c)、(d)若しくは(e)、第十二条、第十三条６又は前条に定める所得に関し、七 以下の同等受益者が当該法人の発行済株式又は議決権の七十五パーセント以上に相当する株式を直接又は間接に所有し、かつ、当該法人がこれらの規定により認められる特典を受けるためにこれらの規定に規定する要件を満たすときは、これらの規定により認められる特典を受ける権利を有する。例文帳に追加

Notwithstanding that a company that is a resident of a Contracting State may not be a qualified person, that resident shall be entitled to the benefits granted by the provisions of paragraph 3 of Article 10, subparagraph (c), (d) or (e) of paragraph 3 of Article 11, Article 12, paragraph 6 of Article 13 or Article 22 with respect to an item of income described in those subparagraphs, paragraphs or Articles derived from the other Contracting State if that resident satisfies any other specified conditions in those subparagraphs, paragraphs or Articles for the obtaining of such benefits and shares representing at least 75 per cent of the capital or of the voting power of the company are owned, directly or indirectly, by seven or fewer persons who are equivalent beneficiaries.  - 財務省

第八百四十四条　株式会社の株式交換又は株式移転の無効の訴えに係る請求を認容する判決が確定した場合において、株式交換又は株式移転をする株式会社（以下この条において「旧完全子会社」という。）の発行済株式の全部を取得する株式会社（以下この条において「旧完全親会社」という。）が当該株式交換又は株式移転に際して当該旧完全親会社の株式（以下この条において「旧完全親会社株式」という。）を交付したときは、当該旧完全親会社は、当該判決の確定時における当該旧完全親会社株式に係る株主に対し、当該株式交換又は株式移転の際に当該旧完全親会社株式の交付を受けた者が有していた旧完全子会社の株式（以下この条において「旧完全子会社株式」という。）を交付しなければならない。この場合において、旧完全親会社が株券発行会社であるときは、当該旧完全親会社は、当該株主に対し、当該旧完全子会社株式を交付するのと引換えに、当該旧完全親会社株式に係る旧株券を返還することを請求することができる。例文帳に追加

Article 844 (1) In cases where a judgment upholding a claim relating to an action seeking invalidation of a Share Exchange or Share Transfer of a Stock Company has become final and binding, if the Stock Company acquiring all of the Issued Shares (hereinafter referred to as the "Former Wholly Owning Parent Company" in this Article) of the Stock Company effecting the Share Exchange or Share Transfer (hereinafter referred to as the "Former Wholly Owned Subsidiary Company" in this Article) has delivered the shares of the Former Wholly Owning Parent Company (hereinafter referred to as the "Shares of the Former Wholly Owning Parent Company" in this Article) at the time of the Share Exchange or Share Transfer, the Former Wholly Owning Parent Company shall deliver to shareholders pertaining to the Shares of the Former Wholly Owning Parent Company as of the time such judgment became final and conclusive the shares of the Former Wholly Owned Subsidiary Company (hereinafter referred to as the "Shares of the Former Wholly Owned Subsidiary Company" in this Article) that had been held, at the time of the Share Exchange or Share Transfer, by the persons who received delivery of the Shares of the Former Wholly Owning Parent Company. In such cases, when such Former Wholly Owning Parent Company is a Company Issuing Share Certificates, the Former Wholly Owning Parent Company may request such shareholders to return the old share certificates representing such Shares of the Former Wholly Owning Parent Company in exchange for the delivery of such Shares of the Former Wholly Owned Subsidiary Company.  - 日本法令外国語訳データベースシステム

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「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。）又は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。）の生ずる事業年度である場合　当該配当等の額例文帳に追加

(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 domestic corporation (including a specified foreign subsidiary company, etc. prescribed in Article 68-90(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 of 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 taxable retained income prescribed in Article 66-6(1) of the Act (hereinafter referred to as the "taxable retained income" in this Section) or 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) arises: The amount of the said dividend, etc.  - 日本法令外国語訳データベースシステム

六　法第二条第二項第一号及び第二号に掲げる権利であって、当該権利に係る信託行為の効力が生ずるときにおける受益者が委託者であるもの（信託契約が一個の信託約款に基づくものであって、当該信託契約に係る信託財産の管理又は処分が、当該信託約款に基づいて受託者が他の委託者との間に締結する信託契約に係る信託財産の管理又は処分と合同して行われる信託に係るものを除く。）　当該権利に係る信託の委託者が当該権利（委託者が譲り受けたものを除く。）を譲渡するために行う当該権利の売付けの申込み又はその買付けの申込みの勧誘例文帳に追加

(vi) rights listed in Article 2, paragraph (2), item (i) and (ii) of the Act, in the case where the beneficiary at the time when the terms of trust pertaining to said rights become effective is the settlor (excluding Securities pertaining to a trust for which a trust agreement is concluded under a single trust contract, and the management or disposition of trust property pertaining to said trust agreement is jointly carried out with the management or disposition of trust properties pertaining to a trust agreement between a trustee and other settlors concluded under said trust contract): offers to sell and the solicitation of offers to buy said rights, by the settlor of the trust to which said rights pertain, for the purpose of transferring said rights (excluding rights transferred to a settlor).  - 日本法令外国語訳データベースシステム

第八十六条　政府は、この法律の施行後五年を経過した場合において新社債等振替法、新証券取引法及び新金融先物取引法の施行状況、社会経済情勢の変化等を勘案し、新社債等振替法第二条第十一項に規定する加入者保護信託、新証券取引法第二条第三十一項に規定する証券取引清算機関及び新金融先物取引法第二条第十五項に規定する金融先物清算機関に係る制度について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。例文帳に追加

Article 86 Where five years have elapsed from the enforcement of this Act, the Government shall, taking into consideration the status of enforcement of the Current Act on Transfer of Bonds, etc., the Current Securities and Exchange Act and the Current Financial Futures Trading Act, and changing socioeconomic conditions, among other factors, review the systems pertaining to Subscriber's Protective Trusts as defined in Article 2, paragraph (11) of the Current Act on Transfer of Bonds, etc., Settlement Institutions of Securities Transactions as defined in Article 2, paragraph (31) of the Current Securities and Exchange Act and Settlement Institutions for Financial Futures as defined in Article 2, paragraph (15) of the Current Financial Futures Trading Act, and when it finds it necessary, take required measures based on its findings.  - 日本法令外国語訳データベースシステム

一　事業協同組合又は事業協同小組合の作成する計画に基づき工場又は事業場（以下「工場等」という。）を集団して設置する組合員の利用に供する当該事業協同組合又は事業協同小組合の事業をその工場等の設置に相当の期間を要する一部の組合員がその間に利用することが困難であるため、当該事業の運営に支障が生ずる場合における当該事業　当該計画に基づく工場等の設置が完了した日のうち最も早いものを含む事業年度終了の日から起算して三年を超えない範囲内において政令で定める期間例文帳に追加

(i) Businesses of the business cooperative or the minor business cooperative to be provided for the utilize of partner who will collectively establish factories or workplaces (hereinafter referred to as "factories, etc.") based on a plan prepared by the business cooperative or the minor business cooperative, in the case where the administration of said Businesses will be hindered due to some partner who require a considerable period of time for establishing said factories, etc. finding it difficult to utilize the Businesses during that time-The period specified by a Cabinet Order not exceeding three years from the final day of the business year containing the earliest of the dates of termination of the establishment of factories, etc. based on said plan  - 日本法令外国語訳データベースシステム

２　行政庁は、共済事業を行う組合の業務若しくは財産又は共済事業を行う組合及びその子会社等の財産の状況に照らして、当該組合の業務の健全かつ適切な運営を確保し、組合員その他の共済契約者の保護を図るため必要があると認めるときは、当該組合に対し、措置を講ずべき事項及び期限を示して、経営の健全性を確保するための改善計画の提出を求め、若しくは提出された改善計画の変更を命じ、又はその必要の限度において、期限を付して当該組合の業務の全部若しくは一部の停止を命じ、若しくは当該組合の財産の供託その他監督上必要な措置を命ずることができる。例文帳に追加

(2) When an administrative agency finds it to be necessary for securing the sound and appropriate administration of the operations of a cooperative engaged in mutual aid activities and for achieving the protection of partner and any other mutual aid contractors, in light of the status of the operations or property of the cooperative engaged in mutual aid activities or the property of the cooperative engaged in mutual aid activities and its subsidiary company, etc., it may, by indicating the matters for which measures should be taken and the period in which they should be taken, request the cooperative to submit an improvement plan for securing sound management or order the cooperative to change the submitted improvement plan, or, within the limit necessary, order the suspension of all or part of the operations of the cooperative by setting a time limit or order deposit of the property of the cooperative or any other measure necessary for the purpose of supervision.  - 日本法令外国語訳データベースシステム

第四十二条　政府は、この法律の施行後、新雇用保険法第三章第五節から第六節までの規定（新雇用保険法第十一条及び第十二条の規定のうち同章第五節に規定する就職促進給付、同章第五節の二に規定する教育訓練給付及び同章第六節に規定する雇用継続給付に係る部分を含む。）について、当該規定の実施状況、当該就職促進給付、当該教育訓練給付及び当該雇用継続給付の支給を受ける者の収入の状況その他社会経済情勢の推移等を勘案しつつ検討を加え、必要があると認めるときは、所要の措置を講ずるものとする。例文帳に追加

Article 42 (1) After the enforcement of this Act, the government shall review the provisions of Chapter III, Section 5 through Section 6 of the New Employment Insurance Act (including the portions pertaining to the employment promotion benefits prescribed by Section 5 of the same Chapter, the education and training benefits prescribed by Section 5-2 of the same Chapter and the employment continuity benefits prescribed by Section 6 of the same Chapter among the provisions of Article 11 and Article 12 of the New Employment Insurance Act) by taking into consideration of the state of enforcement of such provisions, the state of the income of the persons receiving the payment of such employment promotion benefits, such education and training benefits and such employment continuity benefits and other socioeconomic transition, etc., and take necessary measures based on the result of such review when the government finds it necessary.  - 日本法令外国語訳データベースシステム

アイルランド、アルゼンチン、アンティグア・バーブーダ、イギリス、イスラエル、イタリア、インドネシア、ウクライナ、ウズベキスタン、ウルグアイ、エクアドル、エジプト、エストニア、エルサルバドル、オーストラリア、オーストリア、オランダ、カナダ、大韓民国、キューバ、ギリシア、グアテマラ、クック諸島、コスタリカ、サモア、ザンビア、スイス、スウェーデン、スペイン、スロバキア、スロベニア、セイシェル、セントビンセント及びグレナディーン諸島、セントルシア、ソロモン諸島、タイ王国、チェコ、中国、チリ、ツバル、デンマーク、ドイツ、トリニダード・トバゴ、トルクメニスタン、ニウエ、ニカラグア、ニジェール、日本、ニュージーランド、ノルウェー、パナマ、パプアニューギニア、パラグアイ、フィジー、フィリピン、フィンランド、ブラジル、フランス、ブルガリア、ベトナム、ペルー、ベルギー、ポーランド、ボリビア、ポルトガル、ホンジュラス、マーシャル諸島共和国、マリ共和国、マルタ、マレイシア、ミクロネシア、メキシコ、モナコ、モルディブ、ラトビア、リトアニア、リヒテンシュタイン、ルーマニア、ルクセンブルグ、ロシア連邦、（欧州連合）例文帳に追加

Ireland, Argentine, Antigua and Barbuda, United Kingdom of Great Britain and Northern Ireland, Israel, Italia, Indonesia, Ukraine, Uzbekistan, Uruguay, Ecuador, Egypt, Estonia, El Salvador, Australia, Austria, Holland, Canada, Republic of Korea, Cuba, Greece, Guatemala, Cook Islands, Costa Rica, Samoa, Zambia, Switzerland, Sweden, Spain, Slovakia, Slovenia, Republic of Seychelles, Saint Vincent and the Grenadines, Saint Lucia, Solomon Islands, Thailand, Czech Republic, China, Republic of Chile, Tuvalu, Denmark, Germany, Republic of Trinidad and Tobago, Turkmenistan, Niue, Republic of Nicaragua, Republic of Niger, Japan, New Zealand, Norway, Republic of Panama, Independent State of Papua New Guinea, Republic of Paraguay, Republic of the Fiji Islands, Republic of the Philippines, Finland, Brazil, France, Bulgaria, Vietnam, Peru, Belgium, Poland, Bolivia, Portugal, Honduras, Republic of the Marshall Islands, Republic of Mali, Marta, Malaysia, Micronesia, Mexico, Monaco, Maldives, Latvia, Lithuania, Principality of Liechtenstein, Romania, Luxemburg, Russian Federation, (European Union)  - Wikipedia日英京都関連文書対訳コーパス

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　当該配当等の額例文帳に追加

(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.  - 日本法令外国語訳データベースシステム

２　信託会社は、信託行為において次に掲げる取引を行う旨及び当該取引の概要について定めがあり、又は当該取引に関する重要な事実を開示してあらかじめ書面若しくは電磁的方法による受益者（信託管理人又は受益者代理人が現に存する場合にあっては、当該信託管理人又は受益者代理人を含む。）の承認を得た場合（当該取引をすることができない旨の信託行為の定めがある場合を除く。）であり、かつ、受益者の保護に支障を生ずることがない場合として内閣府令で定める場合を除き、次に掲げる取引をしてはならない。例文帳に追加

(2) No Trust Company shall conduct the following transactions, except in cases where there are provisions to the effect that any of the following transactions are to be conducted and provisions on the outline of said transaction, in the terms of trust, or the case where the approval of the beneficiaries (in cases where a beneficiary has a trust manager or an agent at that time, including said trust manager or agent) has been obtained in advance, in writing or by Electromagnetic Means, by disclosing material facts relating to said transaction (excluding the case where there are provisions in the act of trust to the effect that said Trust Company may not conduct said transaction), which is specified by a Cabinet Office Ordinance as a case where conducting said transaction will not interfere with the protection of the beneficiaries:  - 日本法令外国語訳データベースシステム

第百三十二条　内閣総理大臣は、保険会社の業務若しくは財産又は保険会社及びその子会社等の財産の状況に照らして、当該保険会社の業務の健全かつ適切な運営を確保し、保険契約者等の保護を図るため必要があると認めるときは、当該保険会社に対し、措置を講ずべき事項及び期限を示して、経営の健全性を確保するための改善計画の提出を求め、若しくは提出された改善計画の変更を命じ、又はその必要の限度において、期限を付して当該保険会社の業務の全部若しくは一部の停止を命じ、若しくは当該保険会社の財産の供託その他監督上必要な措置を命ずることができる。例文帳に追加

Article 132 (1) The Prime Minister may, when he/she finds it necessary to protect Policyholders, etc. by ensuring soundness in management of an Insurance Company in light of the situation of the business or property of the Insurance Company or the situation of the assets of the Insurance Company and its Subsidiary Company, etc., request the Insurance Company to submit an improvement program for ensuring the soundness of management by identifying matters for which measures shall be taken as well as due dates or order changes to the submitted improvement program, or, within the limit necessary, order the full or Partial suspension of the business of the Insurance Company with due dates, or order the deposit of property of the Insurance Company or other necessary measures for supervision.  - 日本法令外国語訳データベースシステム

第二百七十二条の二十五　内閣総理大臣は、少額短期保険業者の業務若しくは財産又は少額短期保険業者及びその子会社等の財産の状況に照らして、当該少額短期保険業者の業務の健全かつ適切な運営を確保し、保険契約者等の保護を図るため必要があると認めるときは、当該少額短期保険業者に対し、措置を講ずべき事項及び期限を示して、経営の健全性を確保するための改善計画の提出を求め、又は提出された改善計画の変更を命じ、その他監督上必要な措置を命ずることができる。例文帳に追加

Article 272-25 (1) The Prime Minister may, when he/she finds it necessary, in light of the status of the business or property of a Small Amount and Short Term Insurance Provider or the status of the property of its Subsidiary Company, etc., to protect Policyholders, etc. by ensuring the sound and appropriate management of the Small Amount and Short Term Insurance Provider, request the Small Amount and Short Term Insurance Provider to submit an improvement program for ensuring the soundness of its management by specifying matters for which measures should be taken as well as a time limit or order the modification of the submitted improvement program, or order necessary measures for the purpose of supervision.  - 日本法令外国語訳データベースシステム

第百五十八条　特定目的会社は、その成立後二年以内に、その成立前から存在する財産であってその事業のために継続して使用するものの取得をする場合には、当該取得がその効力を生ずる日の前日までに、社員総会の決議によって、当該取得に係る契約の承認を受けなければならない。ただし、第一号に掲げる額の第二号に掲げる額に対する割合が五分の一（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）を超えないとき、又は当該契約により取得する財産が資産流動化計画に定められた特定資産であるときは、この限りでない。例文帳に追加

Article 158 In cases where a Specific Purpose Company is to acquire, within two years of its incorporation, property that has existed since before its incorporation and which it will use continuously for its business, it shall obtain approval for the contract of such acquisition through a resolution made at a general meeting of members by the day prior to the day when said acquisition takes effect; provided, however that this shall not apply to cases where the ratio of the amount listed in item (i) to the amount listed in item (ii) does not exceed one-fifth (if a smaller ratio is provided for in the articles of incorporation, such a ratio) or where the property acquired under said contract is a Specified Asset prescribed in the Asset Securitization Plan:  - 日本法令外国語訳データベースシステム