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例文

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。例文帳に追加

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.  - 日本法令外国語訳データベースシステム

7 第一項第三号の規定により共済事業(組合員その他の共済契約者から共済掛金の支払を受け、共済事故の発生に関し、共済金を交付する事業であつて、共済金額その他の事項に照らして組合員その他の共済契約者の保護を確保することが必要なものとして主務省令で定めるものをいう。以下同じ。)を行う事業協同組合若しくは事業協同小組合であつてその組合員の総数が政令で定める基準を超えるもの又は組合員たる組合が共済事業を行うことによつて負う共済責任の再共済若しくは再共済責任の再再共済の事業を行う事業協同組合(以下「特定共済組合」という。)は、同項の規定にかかわらず、共済事業及びこれに附帯する事業並びに前項に規定する事業のほか、他の事業を行うことができない。ただし、主務省令で定めるところにより、行政庁の承認を受けたときは、この限りでない。例文帳に追加

(7) A business cooperative or a minor business cooperative engaged in mutual aid activities (which mean activities where the cooperative receives a payment of mutual aid premiums from its partner and any other mutual aid contractors, and delivers mutual aid money on the occurrences of mutual aid incidents and which are specified by an ordinance of the competent ministry as those for which the protection of partner and any other mutual aid contractors needs to be secured in light of the amount of mutual aid money and other matters; the same shall apply hereinafter) pursuant to the provisions of paragraph (1), item (iii) whose total number of partner exceeds the standard specified by a Cabinet Order, or a business cooperative engaged in the activities of the reinsurance of mutual aid liabilities or the retrocession of reinsurance liabilities borne by member cooperatives in the course of mutual aid activities (hereinafter referred to as "specified mutual aid association") may not conduct activities other than mutual aid activities and activities incidental thereto and the activities prescribed in the preceding paragraph, notwithstanding the provisions of paragraph (1); provided, however, that this shall not apply when the cooperative has obtained the approval of an administrative agency pursuant to the provisions of an ordinance of the competent ministry.  - 日本法令外国語訳データベースシステム

第百三条の二 何人も、株式会社金融商品取引所の総株主の議決権の百分の二十(その財務及び営業の方針の決定に対して重要な影響を与えることが推測される事実として内閣府令で定める事実がある場合には、百分の十五。以下この章において「保有基準割合」という。)以上の数の議決権(取得又は保有の態様その他の事情を勘案して内閣府令で定めるものを除く。以下この章において「対象議決権」という。)を取得し、又は保有してはならない。ただし、認可金融商品取引業協会、金融商品取引所又は金融商品取引所持株会社が取得し、又は保有する場合は、この限りでない。例文帳に追加

Article 103-2 (1) No person shall acquire or hold voting rights (excluding the voting rights specified by a Cabinet Office Ordinance taking into consideration the manner of acquisition or holding and any other circumstance; hereinafter referred to as the "Subject Voting Rights" in this Chapter) not less than 20 percent (or 15 percent, when there are facts specified by a Cabinet Office Ordinance as facts estimated to have material influence on the decision of the financial and operational policies; hereinafter referred to as the "Holding Ratio Threshold" in this Chapter) of the voting rights of all shareholders of a Stock Company-Type Financial Instruments Exchange; provided, however, that this shall not apply to the cases where an Authorized Financial Instruments Firms Association, a Financial Instruments Exchange or a Financial Instruments Exchange Holding Company acquires or holds the Subject Voting Rights.  - 日本法令外国語訳データベースシステム

ネガティブリストの場合、NT・MFN・PR 義務に適合しない措置を「維持」または「採用」できる「現状維持義務(「スタンドスティル」)なし」のリストと、協定発効時に存在する、NT・MFN・PR 義務に非整合的な措置を「維持」できるが、これを協定非整合的な方向に改訂することや、新たな協定非整合措置を採用することはできず、また一度措置を協定に整合的な方向に緩和した場合、再度措置の強化ができない(ラチェット義務。一方向にしか回転しない歯車Ratchet から由来)という「現状維持義務・ラチェットあり」のリストの2種類を作成することが一般的である。例文帳に追加

In the case of negative lists, two types of lists are generally prepared: lists “without standstill obligationsallow parties tomaintainoradoptmeasures not conforming to NT, MFN and prohibition of PR obligations; and lists with “standstill and ratchet obligations” under which not only measures inconsistent with the agreement cannot be newly introduced, but also measures which do not conform to NT, MFN and PR obligations which exist at the time the agreement became effective may bemaintained,” but cannot be revised in a way that makes them more inconsistent with the agreement, and once the measures are revised in the direction to make them more consistent with the agreement, the measures cannot be made more inconsistent again (this is called as the “ratchetobligation to indicate changes can only be made in one direction). - 経済産業省

例文

前掲東京地裁平成13年7月25日判決は、「法46条4号に該当するか否かについては、著作物を利用した書籍等の体裁及び内容、著作物の利用態様、利用目的などを客観的に考慮して、「専ら」美術の著作物の複製物の販売を目的として複製し、又はその複製物を販売する例外的な場合に当たるといえるか否か検討すべきことになる。」とし、「被告書籍は、幼児向けに、写真を用いて、町を走る各種自動車を解説する目的で作られた書籍であり、合計24種類の自動車について、その外観及び役割などが説明されていること、各種自動車の写真を幼児が見ることを通じて、観察力を養い、勉強の基礎になる好奇心を高めるとの幼児教育的観点から監修されていると解されること、表紙及び本文14頁の掲載方法は、右の目的に照らして、格別不自然な態様とはいえないので、本件書籍を見る者は、本文で紹介されている各種自動車の一例として、本件バスが掲載されているとの印象を受けると考えられること等の事情を総合すると、原告作品が描かれた本件バスの写真を被告書籍に掲載し、これを販売することは、「専ら」美術の著作物の複製物の販売を目的として複製し、又はその複製物を販売する行為には、該当しないというべきである。」として著作権法第46条第4号の要件を充たさないとした。例文帳に追加

In the City Bus case the Tokyo District Court July 25, 2001 ruled that "whether or not Article 46, Item 4 is applicable should depend on whether the copyrighted artistic work is reproduced "exclusively" for marketing or the reproduced work is actually sold to third parties. In order to determine this, circumstances such as the formalities, the contents, the manner and method of use of the publication should be objectively examined." In light of these criteria, the judgment further held that "the Defendant's book is a publication edited for the purpose of explaining to children various types of vehicles running on the street by using their photographs. It provides an explanation on the exterior and role of each of the 24 types of vehicles in total. This book is edited from the viewpoint of pre-school education in that children are expected to develop their observation skills as well as curiosity, which will in the future become a basis for learning. The method of inserting the picture in the cover page and page 14 is not unnatural in light of the purpose of this publication. Considering that the viewers of this book will have the impression that the photograph of the bus is placed on various pages as an the example of the diverse vehicles referred to in the body text of the book, the act of selling a book which includes a photograph of the bus with the plaintiff's work shall not fall under the relevant criteria as previously descirbed; the copyrighted artistic work is reproduced "exclusively" for marketing or such reproduced work is actually sold to third parties. Therefore, such act does not fulfill the conditions required under Article 46, Item 4 of the Copyright Law.  - 経済産業省


例文

第二十二条の二 銀行等、信託会社(信託業法 (平成十六年法律第百五十四号)第二条第二項 に規定する信託会社及び同条第六項 に規定する外国信託会社をいう。以下同じ。)、証券会社(証券取引法第二条第九項 に規定する証券会社及び外国証券業者に関する法律 (昭和四十六年法律第五号)第二条第二号 に規定する外国証券会社をいう。以下同じ。)及び金融先物取引業者(金融先物取引法第二条第十二項 に規定する金融先物取引業者をいう。以下同じ。)(以下「金融機関等」という。)は、顧客又はこれに準ずる者として政令で定める者(以下この項において「顧客等」という。)との間で資本取引に係る契約の締結その他の政令で定める行為(以下この条において「資本取引に係る契約締結等行為」という。)を行うに際しては、当該顧客等について、本人確認を行わなければならない。例文帳に追加

Article 22-2 (1) In committing the act of conclusion of a contract pertaining to capital transactions or other acts specified by Cabinet Order (hereinafter referred to as "Acts such as Conclusion of a Contract Pertaining to Capital Transactions" in this paragraph) with customers or those specified by Cabinet Order as equivalent thereto (hereinafter referred to as "Customers, etc." in this paragraph), the Banks, etc, trust corporations (meaning trust corporations prescribed in Article 2, paragraph 2 of the Trust Business Act (Act No. 154 of 2004) and foreign trust corporations prescribed in paragraph 6 of the said article; the same shall apply hereinafter), securities corporations (securities corporations prescribed in Article 2, paragraph 9 of the Securities and Exchange Act and foreign securities corporations prescribed in Article 2, item 2 of the Act on Foreign Securities Dealers (Act No. 5 of 1971); the same shall apply hereinafter), and financial futures traders (meaning financial futures traders prescribed in Article 2, paragraph 12 of the Financial Futures Trading Act; the same shall apply hereinafter) (hereinafter referred to as "Financial Institutions, etc.") shall obtain the Identity Confirmation of the Customers, etc.  - 日本法令外国語訳データベースシステム

3 独立行政法人住宅金融支援機構、中小企業金融公庫又は公営企業金融公庫(次項において「機構等」という。)が、独立行政法人住宅金融支援機構法(平成十七年法律第八十二号)第二十二条、中小企業金融公庫法(昭和二十八年法律第百三十八号)第二十五条の四第一項又は公営企業金融公庫法(昭和三十二年法律第八十三号)第二十六条の三第一項の規定による第二条第一項第十四号に掲げる有価証券若しくは同項第十七号に掲げる有価証券(同項第十四号に掲げる有価証券の性質を有するものに限る。)に表示される権利又は同条第二項第一号若しくは第二号に掲げる権利の販売(次項において「信託受益権の販売」という。)を行う場合には、第二十九条の規定は、適用しない。例文帳に追加

(3) Article 29 shall not apply to cases where the Independent Administrative Agency Japan Housing Finance Agency, Japan Finance Corporation for Small and Medium Enterprise or Japan Finance Corporation for Municipal Enterprises (referred to as the "Agency, etc." in the following paragraph) is engaged in sales of the rights indicated by the securities listed in Article 2(1)(xiv) or the securities listed in Article 2(1)(xvii) (limited to those having a nature of the securities listed in item (xiv) of said paragraph) or in sales of rights listed in Article 2(2)(i) or (ii), pursuant to Article 22 of the Act on Independent Administrative Agency Japan Housing Finance Agency (Act No. 82 of 2005), Article 25-4(1) of the Act on Japan Finance Corporation for Small and Medium Enterprise (Act No. 138 of 1953) or Article 26-3(1) of the Act on Japan Finance Corporation for Municipal Enterprises (Act. No. 83 of 1957) (referred to as the "Sales of Trust Beneficial Rights" in the following paragraph).  - 日本法令外国語訳データベースシステム

今回のG7では、サブプライム問題に端を発したグローバルな金融市場の混乱について、その問題の深刻さとその原因について認識を共有したということが一つだと思います。また第二に、それを踏まえて金融システムと金融市場の強靭さを確保するための具体的な、主として制度的枠組みの面からの諸政策、具体的対応というものの重要性を、金融安定化フォーラム(FSF)のレポートに基づいて確認したということがあったかと思います。また第三に、当然のことながら、G7としてこの問題についての協力・連携ということを再確認したということであろうかと思います。例文帳に追加

One outcome of the latest G-7 meeting is that it has produced a shared recognition of the cause and severity of the global financial market turmoil triggered by the subprime mortgage problem. Secondly, based on that recognition, it confirmed the importance of taking a variety of policy measures, specific actions, mainly with regard to institutional frameworks, to ensure the resilience of the financial system and financial markets in reference to a report issued by the Financial Stability Forum (FSF). Thirdly - this is quite a natural thing - it reconfirmed the readiness of the G-7 countries to cooperate and coordinate with one another to tackle this problem.  - 金融庁

レール部材31は固定レール31aと、移動レール31bと、固定レール31aと移動レール31bとの間に備えられた中間走行レール31cと、中間走行レール31cと固定レール31aおよび移動レール31bとの係合を支持する回転支持部材である複数のベアリング31dとからなり、固定レール31aと移動レール31bと中間走行レール31cとベアリング31dとを予め組み込んだ状態で固定レール31aを内箱20の両側壁面に固定し、移動レール31bをそれぞれの貯蔵室ドアに固定したので滑らかに移動レール31bが移動でき、引出しの操作力を低減することができる。例文帳に追加

A rail member 31 is composed of a fixed rail 31a, a moving rail 31b, an intermediate traveling rail 31c mounted between the fixed rail 31a and the moving rail 31b, and a plurality of bearings 31 as rotation supporting members for supporting engagements of the intermediate traveling rail 31c, and the fixed rail 31a and the moving rail 31b. - 特許庁

例文

一 当該各事業年度の決算に基づく所得の金額につき、法人税法第二編第一章第一節第二款から第十款まで(同法第二十三条、第二十六条第一項から第四項まで、第二十八条、第三十八条から第四十一条まで、第五十五条第三項、第五十七条、第五十八条、第五十九条及び第六十一条の十一から第六十一条の十三までを除く。)の規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第五十七条の十、第六十一条の四、第六十五条の七から第六十五条の九まで(法第六十五条の七第一項の表の第十九号に係る部分に限る。)、第六十六条の四第三項、第六十七条の十二及び第六十七条の十三の規定(以下この号において「本邦法令の規定」という。)の例に準じて計算した場合に算出される所得の金額又は欠損の金額(当該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(当該連結法人との間に連結完全支配関係がある他の連結法人を含む。)又は法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十八条の八十八第一項又は第六十六条の四第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本邦法令の規定の例に準じて計算した場合に算出される所得の金額又は欠損の金額)例文帳に追加

i) The amount of income or loss calculated, with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, in accordance with the provisions of Part II, Chapter I, Section 1, Subsections 2 to 10 of the Corporation Tax Act (excluding Article 23, Article 26(1) to (4), Article 28, Article 38 to Article 41, Article 55(3), Article 57, Article 58, Article 59, and Article 61-11 to Article 61-13 of the said Act) and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 57-10, Article 61-4, Article 65-7 to Article 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7(1) of the Act), Article 66-4(3), Article 67-12 and Article 67-13 of the Act (hereinafter referred to as the "provisions of the laws and regulations of Japan" in this item) (where the provisions of paragraph 68-88(1) or Article 66-4(1) of the Act are applied to a transaction with a consolidated corporation listed in the items of Article 68-90(1) of the Act (including other consolidated corporations which have the consolidated full controlling interest with the said consolidated corporation) or a domestic corporation listed in the items of Article 66-6(1) of the Act that is related to the said specified foreign subsidiary company, etc., the amount of income or loss calculated in accordance with the provisions of the laws and regulations of Japan by deeming that the transaction was carried out at the arm's length price prescribed in these provisions  - 日本法令外国語訳データベースシステム

例文

一 当該各事業年度の決算に基づく所得の金額につき、法人税法第二編第一章第一節第二款から第九款まで(同法第二十三条、第二十六条第一項から第四項まで、第二十八条、第三十八条から第四十一条まで、第五十五条第三項、第五十七条、第五十八条、第五十九条及び第六十一条の十一から第六十一条の十三までを除く。)及び第十一款の規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第五十七条の十、第六十一条の四、第六十五条の七から第六十五条の九まで(法第六十五条の七第一項の表の第十九号に係る部分に限る。)、第六十六条の四第三項、第六十七条の十二及び第六十七条の十三の規定(以下この号において「本邦法令の規定」という。)の例に準じて計算した場合に算出される所得の金額又は欠損の金額(当該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(当該連結法人との間に連結完全支配関係がある他の連結法人を含む。)又は法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十八条の八十八第一項又は第六十六条の四第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本邦法令の規定の例に準じて計算した場合に算出される所得の金額又は欠損の金額)例文帳に追加

i) The amount of income or loss calculated, with regard to the income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year, in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 9 (excluding Article 23, Article 26, paragraphs (1) to (4), Article 28, Articles 38 to 41, Article 55, paragraph (3), Article 57, Article 58, Article 59, and Articles 61-11 to 61-13 of the Corporation Tax Act), and Subsection 11 of said Act, and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 57-10, Article 61-4, Articles 65-7 to 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7, paragraph (1) of the Act), Article 66-4, paragraph (3), Article 67-12 and Article 67-13 of the Act (hereinafter referred to as the "provisions of the laws and regulations of Japan" in this item) (where the provisions of Article 68-88, paragraph (1) or Article 66-4, paragraph (1) of the Act is applied to a transaction with a consolidated corporation listed in the items of Article 68-90, paragraph (1) of the Act (including other consolidated corporations which have the consolidated full controlling interest with said consolidated corporation) or a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act that is the domestic corporation of said specified foreign subsidiary, etc., the amount of income or loss calculated in accordance with the provisions of the laws and regulations of Japan by deeming that the transaction was carried out at the arm's length price prescribed in these provisions  - 日本法令外国語訳データベースシステム

第五条 内閣は、第三条に掲げる倫理原則を踏まえ、自衛隊員の職務に係る倫理の保持を図るために必要な事項に関する政令(以下「自衛隊員倫理規程」という。)を、国家公務員倫理法(平成十一年法律第百二十九号)第五条第一項に規定する国家公務員倫理規程に準じて定めるものとする。この場合において、自衛隊員倫理規程には、自衛隊員の職務に利害関係を有する者からの贈与等の禁止及び制限等自衛隊員の職務に利害関係を有する者との接触その他国民の疑惑や不信を招くような行為の防止に関し自衛隊員の遵守すべき事項が含まれていなければならない。例文帳に追加

Article 5 (1) The Cabinet shall provide for a Cabinet Order concerning necessary matters for the maintenance of ethics pertaining to their duties of self-defense forces personnel, taking into account the ethical principles listed in Article 3 (hereinafter referred to as the "Self-Defense Forces Personnel Ethics Code") equivalent the National Public Service Ethics Code provided for in paragraph (1) of Article 5 of the National Public Service Ethics Act (Act No. 129 of 1999). In this case, the Self-Defense Forces Personnel Ethics Code shall include the matters which the self-defense forces personnel should observe concerning the prevention of acts that may bring about suspicion and distrust from the citizens such as contacting with those who have interests with the duties of the self-defense forces personnel such as the prohibitions and restrictions of receiving gifts, etc. from those who have interests in the duties of the self-defense forces personnel.  - 日本法令外国語訳データベースシステム

一 当該各事業年度の決算に基づく所得の金額につき、法人税法第二編第一章第一節第二款から第十款まで(同法第二十三条、第二十六条第一項から第四項まで、第二十八条、第三十八条から第四十一条まで、第五十五条第三項、第五十七条、第五十八条、第五十九条及び第六十一条の十一から第六十一条の十三までを除く。)の規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第五十七条の十、第六十一条の四、第六十五条の七から第六十五条の九まで(法第六十五条の七第一項の表の第十九号に係る部分に限る。)、第六十六条の四第三項、第六十七条の十二及び第六十七条の十三の規定(以下この号において「本邦法令の規定」という。)の例に準じて計算した場合に算出される所得の金額又は欠損の金額(当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本邦法令の規定の例に準じて計算した場合に算出される所得の金額又は欠損の金額)例文帳に追加

i) The amount of income or amount of a loss calculated, with regard to the amount of income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, in accordance with the provisions of Part II, Chapter I, Section 1, Subsections 2 to 10 of the Corporation Tax Act (excluding Article 23, Article 26(1) to (4), Article 28, Article 38 to Article 41, Article 55(3), Article 57, Article 58, Article 59, and Article 61-11 to Article 61-13 of the said Act) and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 57-10, Article 61-4, Article 65-7 to Article 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7(1) of the Act), Article 66-4(3), Article 67-12 and Article 67-13 of the Act (hereinafter referred to as the "provisions of the laws and regulations of Japan" in this item) (where the provisions of paragraph 66-4(1) or Article 68-88(1) of the Act are applied to a transaction with a domestic corporation listed in the items of Article 66-6(1) of the Act related to the said specified foreign subsidiary company, etc., the amount of income or amount of a loss calculated in accordance with the provisions of the laws and regulations of Japan by deeming that the transaction was carried out at the arm's length price prescribed in these provisions  - 日本法令外国語訳データベースシステム

一 当該各事業年度の決算に基づく所得の金額につき、法人税法第二編第一章第一節第二款から第九款まで(同法第二十三条、第二十六条第一項から第四項まで、第二十八条、第三十八条から第四十一条まで、第五十五条第三項、第五十七条、第五十八条、第五十九条及び第六十一条の十一から第六十一条の十三までを除く。)及び第十一款の規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第五十七条の十、第六十一条の四、第六十五条の七から第六十五条の九まで(法第六十五条の七第一項の表の第十九号に係る部分に限る。)、第六十六条の四第三項、第六十七条の十二及び第六十七条の十三の規定(以下この号において「本邦法令の規定」という。)の例に準じて計算した場合に算出される所得の金額又は欠損の金額(当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本邦法令の規定の例に準じて計算した場合に算出される所得の金額又は欠損の金額)例文帳に追加

i) The amount of income or amount of a loss calculated, with regard to the amount of income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year, in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 9 (excluding Article 23, Article 26, paragraphs (1) to (4), Article 28, Articles 38 to 41, Article 55, paragraph (3), Article 57, Article 58, Article 59, and Articles 61-11 to 61-13 of the Corporation Tax Act), and Subsection 11 of said Act, and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 57-10, Article 61-4, Articles 65-7 to 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7, paragraph (1) of the Act), Article 66-4, paragraph (3), Article 67-12 and Article 67-13 of the Act (hereinafter referred to as the "provisions of the laws and regulations of Japan" in this item) (where the provisions of Article 66-4, paragraph (1) or Article 68-88, paragraph (1) of the Act is applied to a transaction with a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act related to said specified foreign subsidiary, etc., the amount of income or amount of a loss calculated in accordance with the provisions of the laws and regulations of Japan by deeming that the transaction was carried out at the arm's length price prescribed in these provisions  - 日本法令外国語訳データベースシステム

これはご存じのように、確かアンケートに対して「共済事業を行っている」と回答した公益法人は329ございまして、例えば、これはずっと戦前からあるような団体で、日本消防協会というのは昔から消防庁、今は総務省それから、これは私も医師会員でございますが、もう100年以上、医師会、歯科医師会、薬剤師会と、戦前は内務省の衛生部、今は厚生労働省の所管でございまして、それから中央競馬会弘済会、これも競馬というのは昔からの畜産事業でございますから、農林水産省の畜産局の外郭団体でございます。例文帳に追加

The number of public interest corporations that stated, in their reply to a questionnaire, that they are "engaged in a mutual aid business" is 329, including, for example, Nissho (Japan Firefighters Association), which is an organization that has been around since the pre-war days and has always been supervised by the Fire and Disaster Management Agency, now under the Ministry of Internal Affairs and Communications. Other examples include medical associations, dental associations and pharmaceutical associations that have been supervised by the Ministry of Health, Labour and Welfare for over 100 years, including the years of supervision by its predecessor, the Health and Medical Bureau of the Ministry of Internal Affairs in pre-war periods. Also, the Japan Racing Association Mutual Aid Group is an auxiliary organization of the Livestock Industry Department of the Ministry of Agriculture, Forestry and Fisheries, because horse racing has traditionally been a livestock business.  - 金融庁

(A)1分子中に少なくとも2個以上のエポキシ基を有するエポキシ化合物(a)と1分子中に少なくとも2個以上の水酸基とエポキシ基と反応する水酸基以外の1個の反応基を有する化合物(b)の反応物(A−1)と、下記一般式(1)で示される多核エポキシ化合物(A−2)との混合物に、不飽和基含有モノカルボン酸(c)を反応させ、得られた反応物に多塩基酸無水物(d)を反応させて得られる活性エネルギー線硬化性樹脂、(B)光重合開始剤、(C)感光性(メタ)アクリレート、(D)エポキシ樹脂を含有することを特徴とするアルカリ水溶液により現像可能な光硬化性熱硬化性樹脂組成物を提供する。例文帳に追加

The photo-curing and thermosetting resin composition, capable of being developed by alkali aqueous solution, is composed of (A) an active- energy ray curing resin, (B) a photo-polymerization initiator, (C) a photosensitive (mth)acrylate, and (D) an epoxy resin. - 特許庁

8 この法律において「第二種貨物利用運送事業」とは、他人の需要に応じ、有償で、船舶運航事業者、航空運送事業者又は鉄道運送事業者の行う運送に係る利用運送と当該利用運送に先行し及び後続する当該利用運送に係る貨物の集貨及び配達のためにする自動車(道路運送車両法(昭和二十六年法律第百八十五号)第二条第二項の自動車(三輪以上の軽自動車及び二輪の自動車を除く。)をいう。以下同じ。)による運送(貨物自動車運送事業者の行う運送に係る利用運送を含む。以下「貨物の集配」という。)とを一貫して行う事業をいう。例文帳に追加

(8) The term "second class consigned freight forwarding business" in this Act means the consistent business of the consigned forwarding by demand of other persons for value for the consigned forwarding by shipping business operators, airline transportation operators or railway transportation operators and forwarding (including consigned forwarding related to the transportation by motor truck transportation business operator; hereinafter referred to as "collection and delivery of the freight") collection and delivery of the freight preceding and succeeding to the said consigned forwarding related to the said consigned forwarding by automobiles (automobiles prescribed in paragraph (2) of Article 2 of the Road Transportation Vehicle Act (Act No. 85 of 1951) (excluding transportation by light-duty trucks with three or more wheels and by motorcycles) with the same applying hereinafter).  - 日本法令外国語訳データベースシステム

先ほども申しましたように、バブル崩壊後の1990年代とか、2000年代初頭に比べますと、保有している不良債権・不良資産というものも減ってきていて、自己資本というものも充実をしてきているという中で今回のグローバルな金融市場の混乱、その影響としての株価の急激な下落という状況に直面しているということでございますので、こういった市場の混乱に対する耐久力というのを我が国自身の1990年代等の経験に照らした場合、安定性というのは随分改善してきている中での状況ということで、耐久力は以前に比べてかなり改善してきているということなのだと思っております。例文帳に追加

As I said earlier, Japanese financial institutions have begun to be confronted with the current global financial market turmoil and the resultant stock price plunge at a time when their bad loans and bad assets have decreased compared with the 1990s, after the bursting of the bubble, and the early 2000s, while their capital has increased. In light of our experiences of the 1990s, I believe that their resilience against market turmoil like this has considerably improved.  - 金融庁

4 認定漁場改善計画を作成した漁業協同組合連合会が、認定漁場改善計画の内容を遵守させるために、総会(総代会を含む。)で、第四条第二項第三号に掲げる事項の内容に適合するように行う第一項に規定する漁業権行使規則又は入漁権行使規則の変更の議決を行おうとする場合において、特定組合員を直接又は間接の構成員とする会員たる漁業協同組合(以下「特定組合員所属組合」という。)のすべての同意を農林水産省令で定めるところにより得ているときは、水産業協同組合法第九十二条第三項において準用する同法第五十条(同法第九十二条第三項において準用する同法第五十二条第六項において準用する場合を含む。以下この項において同じ。)の規定にかかわらず、同法第九十二条第三項において準用する同法第五十条の規定による議決によることを要しないものとする。例文帳に追加

(4) In the case where a Federation of Fisheries Cooperative Associations which has prepared an authorized Aquaculture Area Improvement Plan intends to issue a resolution on a change to a Fishery Right Exercise Rule or a Piscary Exercise Rule as provided in paragraph (1) of this Article at a general meeting (including a representatives' meeting), to conform to the contents of the matter provided in Article 4, paragraph (2), item (iii) of this Act in order to make the members of the Federation of Fisheries Cooperative Associations comply with the contents of the authorized Aquaculture Area Improvement Plan, notwithstanding the provisions of Article 50 of the Aquatic Industry Cooperative Association Act (including cases where applied mutatis mutandis pursuant to Article 52, paragraph (6) of the same Act which is then applied mutatis mutandis pursuant to Article 92, paragraph (3) of the same Act; hereinafter the same shall apply elsewhere in this paragraph) applied mutatis mutandis pursuant to paragraph (3) of Article 92 of the same Act, the Federation of Fisheries Cooperative Associations shall not be required to issue a resolution pursuant to the provisions of Article 50 of the same Act as applied mutatis mutandis pursuant to paragraph (3) of Article 92 of the same Act, if the consent of all of the member Fisheries Cooperative Associations respectively, directly or indirectly consisting of the specific members (hereinafter referred to as "Specific Members' Associations") is obtained pursuant to ordinance of the Ministry of Agriculture, Forestry and Fisheries.  - 日本法令外国語訳データベースシステム

第百六十五条の二 組合等(民法第六百六十七条第一項に規定する組合契約によつて成立する組合、投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合(以下この条において「投資事業有限責任組合」という。)若しくは有限責任事業組合契約に関する法律第二条に規定する有限責任事業組合(以下この条において「有限責任事業組合」という。)又はこれらの組合に類似する団体で政令で定めるものをいう。以下この条において同じ。)のうち当該組合等の財産に属する株式に係る議決権が上場会社等の総株主等の議決権に占める割合が百分の十以上であるもの(以下この条において「特定組合等」という。)については、当該特定組合等の組合員(これに類するものとして内閣府令で定める者を含む。以下この条において同じ。)が当該特定組合等の財産に関して当該上場会社等の特定有価証券等に係る買付け等又は売付け等をした場合(当該特定組合等の組合員の全員が委託者又は受益者である信託の受託者が、当該上場会社等の特定有価証券等に係る買付け等又は売付け等をする場合であつて内閣府令で定める場合を含む。以下この条において同じ。)には、当該買付け等又は売付け等を執行した組合員(これに準ずるものとして内閣府令で定める組合員を含む。以下この条において同じ。)は、内閣府令で定めるところにより、その売買等に関する報告書を売買等があつた日の属する月の翌月十五日までに、内閣総理大臣に提出しなければならない。ただし、買付け等又は売付け等の態様その他の事情を勘案して内閣府令で定める場合は、この限りでない。例文帳に追加

Article 165-2 (1) With regard to Partnerships, etc. (meaning partnerships established based on partnership contract provided in Article 667(1) of the Civil Code, Investment LPS provided in Article 2(2) of the Limited Partnership Act for Investment (hereinafter referred to as "Investment LPS" in this Article) or a Limited Liability Partnership provided in Article 2 of the Limited Liability Partnership Act (hereinafter referred to as "Limited Liability Partnership" in this Article), or other similar organizations specified by a Cabinet Order; hereinafter the same shall apply in this Article) whose assets includes shares of a Listed Company, etc. which represent voting rights equal to or greater than 10 percent of the Voting Rights held by All of its Shareholders, etc. (hereinafter referred to as "Specified Partnerships, etc." in this Article), when one of the partners of Specified Partnerships, etc. (including persons specified by a Cabinet Office Ordinance as similar to a partner of Specified Partnerships, etc. under a Cabinet Office Ordinance; hereinafter the same shall apply in this Article) makes Purchase, etc. or Sales, etc. of Specified Securities, etc. of the Listed Company, etc. in relation to the assets of the Specified Partnerships, etc. (including the cases where the trustee of a trust of which all of the partners of the Specified Partnerships, etc. are the settlor or beneficiary makes Purchase, etc. or Sales, etc. of Specified Securities, etc. of the Listed Company, etc. as specified by a Cabinet Office Ordinance; hereinafter the same shall apply in this Article), the partner having executed the Purchase, etc. or Sales, etc. (including a partner specified by a Cabinet Office Ordinance as equivalent to such a partner specified by a Cabinet Office Ordinance; hereinafter the same shall apply in this Article) shall submit, pursuant to the provisions of a Cabinet Office Ordinance, a report on the Sales and Purchase, etc. to the Prime Minister on or before the 15th day of the month following the month which includes the day of the Sales and Purchase, etc.; provided, however, that this shall not apply to the cases so specified by a Cabinet Office Ordinance in consideration of the manner of the Purchase, etc. or Sales, etc. or other circumstances.  - 日本法令外国語訳データベースシステム

第六十八条 市町村は、保険給付を受けることができる第二号被保険者である要介護被保険者等について、医療保険各法の定めるところにより当該要介護被保険者等が納付義務又は払込義務を負う保険料(地方税法(昭和二十五年法律第二百二十六号)の規定による国民健康保険税を含む。)又は掛金であってその納期限又は払込期限までに納付しなかったもの(以下この項及び次項において「未納医療保険料等」という。)がある場合においては、未納医療保険料等があることにつき災害その他の政令で定める特別の事情があると認める場合を除き、厚生労働省令で定めるところにより、当該要介護被保険者等に対し被保険者証の提出を求め、当該被保険者証に、第四十一条第六項、第四十二条の二第六項、第四十六条第四項、第四十八条第四項、第五十一条の二第四項、第五十三条第四項、第五十四条の二第六項、第五十八条第四項及び第六十一条の二第四項の規定を適用しない旨並びに保険給付の全部又は一部の支払を差し止める旨の記載(以下この条において「保険給付差止の記載」という。)をすることができる。例文帳に追加

Article 68 (1) With regard to an Insured Person Requiring Long-Term Care, etc., that is a Secondary Insured Person that can receive an insurance benefit, in a case when said Insured Person Requiring Long-Term Care, etc., has an obligatory insurance premium pursuant to the provisions of the Medical Insurance Acts (including national health insurance tax pursuant to the provisions of the Local Tax Act (Act No. 226 of 1950)) or when there is a remaining premium installments that was not paid by the deadline for payment (herein referred to as "Unpaid Medical Insurance Premium, etc." in this paragraph and the following paragraph), except for a case said Unpaid Medical Insurance Premium, etc., is due to a disaster or other special circumstance as determined by a Cabinet Order, a Municipality, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare, may request said Insured Person Requiring Long-Term Care, etc., to submit the Certificate of Insured Person and to enter on said Certificate of Insured Person that the provisions of Article 41, paragraph (6), Article 42-2, paragraph (6), Article 46, paragraph (4), Article 48, paragraph (4), Article 51-2, paragraph (4), Article 53, paragraph (4), Article 54-2, paragraph (6), Article 58, paragraph (4), and Article 61-2, paragraph (4) shall not apply and that the whole or a part of the payment of an insurance benefit shall be suspended (herein referred to as "Entry of Suspension of Insurance Benefit" in this Article).  - 日本法令外国語訳データベースシステム

3 非居住者又は外国法人が次の各号に掲げる口座において最初に振替国債(利子が支払われるものに限る。以下この項、第五項及び第二十二項において「利付振替国債」という。)の振替記載等(法第五条の二第五項第六号に規定する振替記載等をいう。以下この条において同じ。)を受ける場合において、当該振替記載等を受ける際、当該各号に掲げる口座の区分に応じ当該各号に定める者が、当該非居住者又は外国法人の氏名又は名称及び法第五条の二第一項第一号イに規定する住所(以下この項、第五項及び第二十二項において「住所」という。)その他の財務省令で定める事項を記載した書類(以下この項及び次項において「振替国債特例書類」という。)を作成し、当該振替国債特例書類を同号イに規定する税務署長に対し提出したとき(当該各号に定める者に係る特定振替機関等(同条第一項に規定する特定振替機関等をいう。以下この条において同じ。)が法第五条の二第五項第二号に規定する特定口座管理機関(以下この条において「特定口座管理機関」という。)である場合には、同項第一号に規定する特定振替機関(以下この条において「特定振替機関」という。)を経由して当該税務署長に対し提出したとき、当該各号に定める者に係る特定振替機関等が同項第三号に規定する特定間接口座管理機関(以下この条において「特定間接口座管理機関」という。)である場合には、当該利付振替国債の振替記載等に係る特定口座管理機関(当該各号に定める者に係る特定振替機関等が他の特定間接口座管理機関から当該利付振替国債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該利付振替国債の振替記載等に係る特定口座管理機関)及び特定振替機関を経由して当該税務署長に対し提出したとき)は、当該非居住者又は外国法人は、当該利付振替国債につき法第五条の二第一項第一号イの規定による振替国債非課税適用申告書の提出をしたものとみなす。ただし、当該振替国債特例書類に記載すべき氏名又は名称及び住所が、同条第九項(同条第十二項において準用する場合を含む。)の規定により振替地方債につきされた確認(以下この項、次項及び第二十二項において「振替地方債に係る確認」という。)又は法第四十一条の十二第十二項の規定により短期国債等(同条第九項第一号から第八号までに掲げる国債で同項に規定する特定短期公社債に該当するもの並びに同条第十二項に規定する分離元本振替国債及び分離利息振替国債をいう。)につきされた確認(第二十六条の十八第六項の規定によりされた確認を含む。以下この条において「短期国債等に係る確認」という。)がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。例文帳に追加

(3) Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system (meaning entries or records under the book-entry transfer system prescribed in Article 5-2(5)(vi) of the Act; hereinafter the same shall apply in this Article) with regard to book-entry transfer national government bonds (limited to those bearing interest; hereinafter referred to as "interest-bearing book-entry transfer national government bonds" in this paragraph, paragraph (5) and paragraph (22)) in the account listed respectively in the following items, if the person specified in the relevant items for the category of accounts listed in the relevant items has, when the said entries or records under the book-entry transfer system are made, prepared a document containing the name of the said nonresident or foreign corporation and his/her or its address as prescribed in Article 5-2(1)(i)(a) of the Act (hereinafter referred to as "address" in this paragraph, paragraph (5) and paragraph (22)) and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to as a "document on special measures for book-entry transfer national government bonds" in this paragraph and the next paragraph) and submitted the said document on special measures for book-entry transfer national government bonds to the district director prescribed in Article 5-2(1)(i)(a) of the Act (in the case where the specified book-entry transfer institution, etc. (meaning a specified book-entry transfer institution, etc. prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) pertaining to the person specified in the relevant items is a specified account management institution prescribed in Article 5-2(5)(ii) of the Act (hereinafter referred to as a "specified account management institution" in this Article), submission shall be made to the said district director via a specified book-entry transfer institution prescribed in paragraph (5)(i) of the said Article (hereinafter referred to as a "specified book-entry transfer institution" in this Article); in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified indirect account management institution prescribed in paragraph (5)(iii) of the said Article (hereinafter referred to as a "specified indirect account management institution" in this Article), submission shall be made to the said district director via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer national government bonds (in the case where the said specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items makes entries or records under the book-entry transfer system regarding the interest-bearing book-entry transfer national government bonds through any other specified indirect account management institution, submission shall be made via the said other specified indirect account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer national government bonds) and [2] a specified book-entry transfer institution), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption of book-entry transfer national government bonds pursuant to the provisions of Article 5-2(1)(i)(a) of the Act with respect to the said interest-bearing book-entry transfer national government bonds; provided, however, that this shall not apply where the name and address to be entered in the said document on special measures for book-entry transfer national government bonds are inconsistent with the name and address of the said nonresident or foreign corporation for which a confirmation has been provided pursuant to the provisions of paragraph (9) of the said Article (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article) with respect to book-entry transfer local government bonds (hereinafter referred to as a "confirmation concerning book-entry transfer local government bonds" in this paragraph, the next paragraph and paragraph (22)) or a confirmation has been provided pursuant to the provisions of Article 41-12(12) of the Act with respect to short-term national government bonds, etc. (meaning national government bonds listed in paragraph (9)(i) to (viii) of the said Article that fall under the category of specified short-term government or company bonds prescribed in the said paragraph, and principal-only book-entry transfer national government bonds and coupon-only book-entry transfer national government bonds prescribed in paragraph (12) of the said Article) (including a confirmation provided pursuant to the provisions of Article 26-18(6); hereinafter referred to as a "confirmation concerning short-term national government bonds, etc." in this Article):  - 日本法令外国語訳データベースシステム

三 証券取引法(昭和二十三年法律第二十五号)第二条第一項に規定する有価証券(株式、新株予約権及び新株予約権付社債等を除き、同項第一号から第五号の三まで及び第七号から第十号までに掲げる有価証券(新株予約権付社債等を除く。)に表示されるべき権利であって同条第二項の規定により有価証券とみなされるものを含む。)のうち社債(新株予約権付社債等を除く。)その他の事業者の資金調達に資するものとして政令で定めるもの(以下「指定有価証券」という。)の取得及び保有(前二号の規定により投資事業有限責任組合(第九号を除き、以下「組合」という。)がその株式、新株予約権若しくは新株予約権付社債等を保有している株式会社又は組合がその持分を保有している有限会社若しくは企業組合(以下「特定会社等」と総称する。)以外の事業者の発行する指定有価証券(以下この号において「特定指定有価証券」という。)にあっては、特定指定有価証券である当該指定有価証券を組合が保有する期間が政令で定める期間を超えたときは、その日において、無限責任組合員のいずれかがこれを買い取る旨を約した場合における当該特定指定有価証券の取得及び保有に限る。)例文帳に追加

(iii) Acquisition and holding of those securities prescribed in Article 2(1) of the Securities and Exchange Act (Act no. 25 of 1948) (excluding shares, Share Options and Bond with Share Options, Etc., but including rights that are to be represented by securities listed in items (i) to (v-iii) and (vii) to (x) of said provision (excluding Bond with Share Options, Etc.) and are deemed to be securities by the provisions set forth in Article 2(2) of said Act) and which are bonds (excluding Bond with Share Options, Etc.) or other fund raising securities stipulated as such by Cabinet Order as contributing to the procuring of capital by an Enterprise (such bonds and other securities hereinafter, "Designated Securities")- but in the case of "Specified Designated Securities" (meaning such Designated Securities issued by an Enterprise other than (x) a business corporation of which issued shares, Share Options, and Bond with Share Options, Etc. are held by an Investment LPS (excluding (ix) below, hereinafter a "Partnership") or (y) a limited liability company or a company partnership of which equity shares are held by a Partnership, (such business corporation, limited liability company or corporate partnership hereinafter referred to as "Specified Company, Etc.") pursuant to preceding items (i) and (ii)), limited to cases of acquisition or holding where one of the general partners has promised that, if the period of holding by the Partnership of said Designated Securities that are Specified Designated Securities exceeds the period prescribed by Cabinet Order, the general partner will purchase said Specified Designated Securities, on the day of expiry of such period.  - 日本法令外国語訳データベースシステム

第六十九条 市町村は、要介護認定、要介護更新認定、第二十九条第二項において準用する第二十七条第七項若しくは第三十条第一項の規定による要介護状態区分の変更の認定、要支援認定、要支援更新認定、第三十三条の二第二項において準用する第三十二条第六項若しくは第三十三条の三第一項の規定による要支援状態区分の変更の認定(以下この項において単に「認定」という。)をした場合において、当該認定に係る第一号被保険者である要介護被保険者等について保険料徴収権消滅期間(当該期間に係る保険料を徴収する権利が時効によって消滅している期間につき政令で定めるところにより算定された期間をいう。以下この項において同じ。)があるときは、厚生労働省令で定めるところにより、当該要介護被保険者等の被保険者証に、当該認定に係る第二十七条第七項後段(第二十八条第四項及び第二十九条第二項において準用する場合を含む。)、第三十条第一項後段若しくは第三十五条第四項後段又は第三十二条第六項後段(第三十三条第四項及び第三十三条の二第二項において準用する場合を含む。)、第三十三条の三第一項後段若しくは第三十五条第二項後段若しくは第六項後段の規定による記載に併せて、介護給付等(居宅介護サービス計画費の支給、特例居宅介護サービス計画費の支給、介護予防サービス計画費の支給及び特例介護予防サービス計画費の支給、高額介護サービス費の支給及び高額介護予防サービス費の支給並びに特定入所者介護サービス費の支給、特例特定入所者介護サービス費の支給、特定入所者介護予防サービス費の支給及び特例特定入所者介護予防サービス費の支給を除く。)の額の減額を行う旨並びに高額介護サービス費及び高額介護予防サービス費並びに特定入所者介護サービス費、特例特定入所者介護サービス費、特定入所者介護予防サービス費及び特例特定入所者介護予防サービス費の支給を行わない旨並びにこれらの措置がとられる期間(市町村が、政令で定めるところにより、保険料徴収権消滅期間に応じて定める期間をいう。以下この条において「給付額減額期間」という。)の記載(以下この条において「給付額減額等の記載」という。)をするものとする。ただし、当該要介護被保険者等について、災害その他の政令で定める特別の事情があると認めるときは、この限りでない。例文帳に追加

Article 69 (1) In a case when a Municipality issues a Certification of Needed Long-Term Care, a Renewal of Certification of Care Need, or Certification of Change of Condition of Need for Long-Term Care pursuant to the provisions of Article 27, paragraph (7) or Article 30, paragraph (1) as applied mutatis mutandis pursuant to Article 29, paragraph (2), a Certification of Needed Support, a Renewal of Certification of Needed Support, or a Certification of Change of Category of Needed Support Condition pursuant to the provisions of Article 32, paragraph (6) or Article 33-3, paragraph (1) as applied mutatis mutandis pursuant to Article 33-2, paragraph (2) (hereinafter referred to simply as "Certification" in this paragraph) and there is a period when the right to collect an insurance premium has extinguished (which means a period calculated pursuant to the provisions of a Cabinet Order regarding the period when the right to collect an insurance premium pertaining to said period has been extinguished due to a legal proscription) with regard to an Insured Person Requiring Long-Term Care, etc., that is the Primary Insured Person pertaining to said Certification, a Municipality pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare shall enter on the Certificate of Insured Person of said Insured Person Requiring Long-Term Care, etc., in addition to the entry pursuant to the provisions of Article 27, paragraph (7), second sentence (including a case applied mutatis mutandis pursuant to Article 28, paragraph (4) and Article 29, paragraph (2)), Article 30, paragraph (1), second sentence, Article 35, paragraph (4), second sentence, Article 32, paragraph (6), second sentence (including a case applied mutatis mutandis pursuant to Article 33, paragraph (4) or Article 33-2, paragraph (2)), Article 33-3, paragraph (1), second sentence, Article 35, paragraph (2), second sentence, or paragraph (6) second sentence as pertaining to said Certification, that the amount of Long-Term Care Benefit, etc., (except for payment of an Allowance for In-Home Long-Term Care Service, Exceptional Allowance for an In-Home Long-Term Care Service Plan, Allowance for Preventive Long-Term Care Service Plan, Exceptional Allowance for a Preventive Service Plan of Long-term care, Allowance for High-Cost Long-Term Care Service, Allowance for High-Cost Preventive Long-Term Care Service, Allowance for Long-Term Care Service to a Person Admitted to a Specified Facility, Exceptional Allowance for Long-Term Care Service to a Person Admitted to a Specified Facility, Allowance for Preventive Long-Term Care Service to a Person Admitted to a Specified Facility, and Exceptional Allowance for Long-Term Care Preventive Service of a Person Admitted to a Specified Facility) shall be reduced and that the Allowance for High-Cost Long-Term Care Service, Allowance for High-Cost Preventive Long-Term Care Service, Allowance for Long-Term Care Service to a Person Admitted to a Specified Facility, Exceptional Allowance for Long-Term Care Service to a Person Admitted to a Specified Facility, Allowance for Preventive Long-Term Care Service to a Person Admitted to a Specified Facility, and Exceptional Allowance for Long-Term Care Preventive Service of a Person Admitted to a Specified Facility shall not be paid, and the period that these measures are applicable (which means a period that a Municipality determines pursuant to the provisions of a Cabinet Order according to the period during which the right to collect an insurance premium is extinguished; herein referred to as "Benefit Reduction Period" in this Article) (hereinafter said entry is referred to as "Entry of Benefit Reduction Amount, etc." in this Article), however, provided that this provision shall not apply to a case when it is determined that said Insured Person Requiring Long-Term Care, etc., suffers due to a disaster or other special circumstance provided by a Cabinet Order.  - 日本法令外国語訳データベースシステム

第二十一条 共助刑の執行に関しては、第十六条第一項第一号の共助刑の執行を受ける者を懲役に処せられた者と、同項第二号の共助刑の執行を受ける者を禁錮に処せられた者と、同項第一号の共助刑を懲役と、同項第二号の共助刑を禁錮とそれぞれみなして、刑法(明治四十年法律第四十五号)第二十二条、第二十四条、第二十八条、第二十九条、第三十一条から第三十三条まで及び第三十四条第一項、刑事訴訟法第四百七十四条、第四百八十条から第四百八十二条まで、第四百八十四条から第四百八十九条まで、第五百二条から第五百四条まで及び第五百七条、少年法(昭和二十三年法律第百六十八号)第二条第一項、第二十七条第一項、第五十六条、第五十七条及び第六十一条、少年院法(昭和二十三年法律第百六十九号)第一条、第二条、第四条から第九条まで、第十条第一項、第十条の二、第十三条、第十四条第一項、第四項及び第五項、第十四条の二から第十六条まで、第十七条第二項、第十七条の二並びに第十七条の四から第十七条の六まで並びに更生保護法(平成十九年法律第八十八号)第三条、第四条第二項、第十一条から第十四条まで、第十六条、第二十三条から第三十条まで、第三十三条、第三十四条第一項、第三十五条から第四十条まで、第四十八条、第四十九条第一項、第五十条、第五十一条、第五十二条第二項及び第三項、第五十三条第二項及び第三項、第五十四条第二項、第五十五条から第五十八条まで、第六十条から第六十五条まで、第七十五条から第七十七条まで、第八十二条、第八十四条から第八十八条まで並びに第九十一条から第九十八条までの規定を適用する。この場合において、刑法第二十八条中「三分の一」とあるのは「三分の一(国際受刑者移送法第二条第七号の裁判国(以下「裁判国」という。)において同法第二条第十一号の受入移送犯罪(以下「受入移送犯罪」という。)に係る確定裁判において言い渡された同法第二条第一号の外国刑(以下「外国刑」という。)の執行としての拘禁をしたとされる日数を含む。)」と、「十年」とあるのは「十年(裁判国において受入移送犯罪に係る確定裁判において言い渡された外国刑の執行としての拘禁をしたとされる日数を含む。)」と、同法第三十二条中「刑の言渡しが確定した後」とあるのは「国際受刑者移送法第十三条の命令により裁判国から引渡しを受けた後」と、刑事訴訟法第四百七十四条中「二以上の」とあるのは「国際受刑者移送法第二条第二号の共助刑(以下「共助刑」という。)と」と、「その重いもの」とあり、及び「重い刑」とあるのは「共助刑」と、「他の刑」とあるのは「主刑」と、同法第四百八十条及び第四百八十二条中「刑の言渡をした裁判所に対応する検察庁」とあるのは「東京地方検察庁」と、同法第四百八十七条中「刑名」とあるのは「共助刑の種類」と、同法第五百二条中「裁判の執行を受ける者」とあるのは「共助刑の執行を受ける者」と、「言渡をした裁判所」とあるのは「東京地方裁判所」と、少年法第二十七条第一項中「保護処分の継続中、本人に対して有罪判決が確定した」とあり、及び同法第五十七条中「保護処分の継続中、懲役、禁錮又は拘留の刑が確定した」とあるのは「国際受刑者移送法第二条第二号の共助刑の執行を受ける者が保護処分の継続中である」とし、その他これらの規定の適用に関し必要な技術的読替えは、政令で定める。例文帳に追加

Article 21 A person upon whom the assistance punishment prescribed in Article 16, paragraph (1), item (i) is to be enforced shall be regarded as a person upon whom imprisonment with work is to be enforced; a person upon whom the assistance punishment prescribed in item (ii) of the same paragraph is to be enforced shall be regarded as a person upon whom imprisonment without work is to be enforced; the assistance punishment prescribed in item (i) of the same paragraph shall be regarded as imprisonment with work; the assistance punishment in item (ii) of the same paragraph shall be regarded as imprisonment without work; and the following provisions shall apply for the purpose of enforcing the assistance punishment: Article 22, Article 24, Article 28, Article 29, Articles 31 to 33 and Article 34, paragraph (1) of the Penal Code (Act No. 45 of 1907), Article 474, Articles 480 to 482, Articles 484 to 489, Articles 502 to 504 and Article 507 of the Code of Criminal Procedure, Article 2, paragraph (1), Article 27, paragraph (1), Article 56, Article 57 and Article 61 of the Juvenile Act (Act No. 168 of 1948), Article 1, Article 2, Articles 4 to 9, Article 10, paragraph (1), Article 10-2, Article 13, Article 14, paragraphs (1), (4) and (5), Articles 14-2 to 16, Article 17, paragraph (2), Article 17-2 and Article 17-4 to Article 17-6 of the Juvenile Training Schools Act (Act No. 169 of 1948) and Article 3, Article 4, paragraph (2), Articles 11 to 14, Article 16, Articles 23 to 30, Article 33, Article 34, paragraph (1), Articles 35 to 40, Article 48, Article 49, paragraph (1), Article 50, Article 51, Article 52, paragraphs (2) and (3), Article 53, paragraphs (2) and (3), Article 54, paragraph (2), Articles 55 to 58, Articles 60 to 65, Articles 75 to 77, Article 82, Articles 84 to 88 and Articles 91 to 98 of the Offenders Rehabilitation Act (Act No. 88 of 2007). In such a case, the "one-third" in Article 28 of the Penal Code shall be, "one-third (including the number of days an incoming sentenced person has been detained in the enforcement of the foreign punishment as defined in Article 2, item (i) of the Act on the Transnational Transfer of Sentenced Persons (hereinafter referred to as the "foreign punishment"), rendered in the final and binding decision with regard to the offense that is the premise of the incoming transfer as defined in Article 2, item (xi) of the same act (hereinafter referred to as the "offense that is the premise of the incoming transfer") in a sentencing state as defined in Article 2, item (vii) of the same act (hereinafter referred to as the "sentencing state"))"; "10 years" shall be "10 years (including the number of days an incoming sentenced person has been detained in the enforcement of the foreign punishment rendered in the final and binding decision with regard to the offense that is the premise of the incoming transfer in the sentencing state)"; "after a sentence has become final and binding" in Article 32 of the same code shall be "after the surrender by a sentencing state in accordance with the order prescribed in Article 13 of the Act on the Transnational Transfer of Sentenced Persons"; "two or more" and "the greatest among the punishments" in Article 474 of the Code of Criminal Procedure shall be "assistance punishment as defined in Article 2, item (ii) of the Act on the Transnational Transfer of Sentenced Persons (hereinafter referred to as the "assistance punishment")"; "the other punishment" in the same Article shall be "the principal punishment"; "the public prosecutors office responding to the court that has rendered the punishment" in Article 480 and Article 482 of the same code shall be "the Tokyo District Public Prosecutors Office"; "category of punishment" in Article 487 of the same code shall be "types of assistance punishment"; "a person upon whom a decision is to be enforced" in Article 502 in the same code shall be "a person upon whom the assistance punishment is to be enforced"; "the court that rendered such decision" in the same Article shall be "the Tokyo District Court"; and "a judgment of guilty has become final and binding against an individual in the course of enforcement of a protective measure" in Article 27, paragraph (1) of the Juvenile Act and "a sentence of imprisonment with or without work, or of penal detention has become final and binding in the course of enforcement of a protective measure" in Article 57 in the same code shall be "a person with regard to whom assistance punishment as defined in item (ii) of Article 2 of the Act on the Transnational Transfer of Sentenced Persons is to be enforced and who is currently undergoing a protective measure"; additional technicalities requiring alternative readings in connection with the application of these provisions shall be determined by a Cabinet order.  - 日本法令外国語訳データベースシステム

2 この政令の施行の際現に旧令第十条、第十一条、第十三条、第十五条、第十七条、第十九条又は附則第九項の規定によりされている許可又は承認の申請(以下この項において「旧令に基づきされた申請」という。)に係る取引又は行為のうち外国為替及び外国貿易管理法の一部を改正する法律(次項において「改正法」という。)による改正後の法(以下この項において「新法」という。)及びこの政令の規定により許可を受けなければならないものについては、旧令に基づきされた申請は、新法及びこの政令の相当規定によりされた許可の申請と、旧令に基づきされた申請に係る取引又は行為のうち新法第二十二条第一項又は第二十四条第二項の規定により届け出なければならないものについては、旧令に基づきされた申請は、この政令の施行の日にこれらの規定によりされた届出とそれぞれみなして、新法(第五章及び第六章を除く。)及びこの政令の規定を適用する。例文帳に追加

(2) Among transactions or acts pertaining to an application for permission or an approval which has been filed at the time of enforcing this Cabinet Order, pursuant to the provisions of Article 10, Article 11, Article 13, Article 15, Article 17, or Article 19 of the Old Order or paragraph (9) of the Supplementary Provisions (hereinafter referred to as an "application filed based on the Old Order" in this paragraph), an application filed based on the Old Order with regard to those for which permission shall be obtained under the provisions of the Act revised by the Act on the Partial Revision of the Foreign Exchange and Foreign Trade Control Act (referred to as the "Revised Act" in the following paragraph) (hereinafter such Act shall be referred to as the "New Act" in this paragraph) and this Cabinet Order shall be deemed to be an application for permission filed pursuant to the relevant provisions of the New Act and this Cabinet Order. Among transactions or acts pertaining to an application filed based on the Old Order, an application filed based on the Old Order with regard to those for which notification shall be given pursuant to the provisions of Article 22, paragraph (1) or Article 24, paragraph (2) of the New Act shall be deemed to be notification given as on the date of enforcement of this Cabinet Order pursuant to these provisions. The provisions of the New Act (excluding Chapter V and Chapter VI) and this Cabinet Order shall apply to such transactions and acts.  - 日本法令外国語訳データベースシステム

12 平成十一年四月一日以後最初に特定振替機関等(社債等の振替に関する法律第二条第二項に規定する振替機関及び同法第四十八条の規定により当該振替機関とみなされる者並びに当該振替機関(当該みなされる者を含む。)の同法第三条第一項第五号に規定する業務規程の定めるところにより口座の開設を受けた特定口座管理機関(第五条の二第五項第二号に規定する特定口座管理機関をいう。)及び特定間接口座管理機関(第五条の二第五項第三号に規定する特定間接口座管理機関をいう。)をいう。以下この条において同じ。)又は外国仲介業者(第五条の二第五項第八号に規定する外国間接口座管理機関(以下この条において「外国間接口座管理機関」という。)及び同項第七号に規定する外国再間接口座管理機関(以下この条において「外国再間接口座管理機関」という。)をいう。以下この条において同じ。)に開設され、又は開設されている口座において当該特定振替機関等の営業所等(第五条の二第一項に規定する営業所等をいう。以下この条において同じ。)又は当該外国仲介業者の国外営業所等(外国仲介業者の国外にある営業所又は事務所をいう。以下この項及び次項において同じ。)を通じて特定振替国債等(特定短期公社債並びに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。)の振替記載等を受ける者(法人税法別表第一に掲げる法人、特定振替機関等、外国仲介業者その他の政令で定めるものを除く。)は、その者の氏名又は名称及び住所(国内に住所を有しない者にあつては、財務省令で定める場所。以下この条において同じ。)その他の財務省令で定める事項を記載した告知書を、その最初に振替記載等(当該口座においてされるものに限る。以下この条において同じ。)を受ける際、その振替記載等を受ける特定振替機関等の営業所等の長に対し、又はその振替記載等を受ける外国仲介業者(当該外国仲介業者が外国再間接口座管理機関である場合には、当該外国仲介業者(当該外国仲介業者が他の外国再間接口座管理機関において当該特定振替国債等の振替記載等を受ける場合には、当該外国仲介業者及び当該特定振替国債等の振替記載等に係る他の外国再間接口座管理機関)及び当該特定振替国債等の振替記載等に係る外国間接口座管理機関)を経由して当該外国仲介業者(当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関)が当該特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に対し提出しなければならない。この場合において、当該告知書の提出をする者は、当該告知書の提出(当該外国仲介業者を経由して提出する場合を除く。以下この項において同じ。)をする特定振替機関等の営業所等の長又は当該外国仲介業者の国外営業所等の長にその者の住民票の写し、法人の登記事項証明書その他の政令で定める書類(以下この項から第十八項までにおいて「確認書類」という。)を提示しなければならないものとし、当該告知書の提出を受ける特定振替機関等の営業所等の長又は当該外国仲介業者の国外営業所等の長は、当該告知書に記載されている氏名又は名称及び住所を当該確認書類により確認しなければならないものとする。例文帳に追加

(12) Where a person (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act, specified book-entry transfer institution, etc., foreign intermediary and any other person specified by a Cabinet Order) makes, for the first time since April 1, 1999, entries or records under the book-entry transfer system with regard to specified book-entry transfer national government bonds, etc. (meaning specified short-term government or company bonds, 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) in the person's account that will be or has been established with a specified book-entry transfer institution, etc. (meaning a [1] book-entry transfer institution prescribed in Article 2(2) of the Act on Book-Entry Transfer of Company Bonds, etc., [2] an institution that shall be deemed to be the said book-entry transfer institution pursuant to the provision of Article 48 of the said Act, and [3] a specified account management institution (meaning a specified account management institution prescribed in Article 5-2(5)(ii)) and specified indirect account management institution (meaning a specified indirect account management institution prescribed in Article 5-2(5)(iii)), with each of which the said book-entry transfer institution (including an institution that shall be deemed as such) has established an account in accordance with the operational rules prescribed in Article 3(1)(v) of the said Act; hereinafter the same shall apply in this Article) or established with a foreign intermediary (meaning a foreign indirect account management institution prescribed in Article 5-2(5)(viii) (hereinafter referred to in this Article as a "foreign indirect account management institution") and a foreign further indirect account management institution prescribed in Article 5-2(5)(vii) (hereinafter referred to in this Article as a "foreign further indirect account management institution"); hereinafter the same shall apply in this Article), via a business office, etc. (meaning a business office, etc. prescribed in Article 5-2(1); hereinafter the same shall apply in this Article) of the said specified book-entry transfer institution, etc. or an overseas business office, etc. (meaning a business office or any other office of a foreign intermediary which is located outside Japan; hereinafter the same shall apply in this paragraph and the next paragraph) of the said foreign intermediary, such person shall, upon making the first entries or records under the book-entry transfer system (limited to those made in the said account; hereinafter the same shall apply in this Article), submit a written notice stating the person's name and address (or any other place specified by an Ordinance of the Ministry of Finance in the case where the person does not have an address in Japan; hereinafter the same shall apply in this Article) and any other matters specified by an Ordinance of the Ministry of Finance, to the head of the business office, etc. of the specified book-entry transfer institution, etc. through which the person makes the entries or records under the book-entry transfer system, or submit such a written notice via the foreign intermediary through which the person makes entries or records under the book-entry transfer system (in the case where the said foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said foreign intermediary (in the case where the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through another foreign further indirect account management institution, submission shall be made via the said foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.), to the head of the business office, etc. of the specified book-entry transfer institution, etc. through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. In this case, such person who submits the said written notice shall present a copy of the person's certificate of residence, certificate of registered matters of the corporation and any other document specified by a Cabinet Order (hereinafter referred to in this paragraph to paragraph (18) as "identification documents") to the head of the business office, etc. of the specified book-entry transfer institution, etc. to which the said written notice is submitted (excluding the case where the said written notice is submitted via the said foreign intermediary; hereinafter the same shall apply in this paragraph) or to the head of the overseas business office, etc. of the said foreign intermediary to which the said written notice is submitted, and the head of the business office, etc. of the specified book-entry-transfer institution, etc. to which the said written notice is submitted or the head of the overseas business office, etc. of the said foreign intermediary to which the said written notice is submitted shall confirm, by the said identification documents, the name and address stated in the said written notice.  - 日本法令外国語訳データベースシステム

第三十七条 市町村は、要介護認定、要介護更新認定、第二十九条第二項において準用する第二十七条第七項若しくは第三十条第一項の規定による要介護状態区分の変更の認定、要支援認定、要支援更新認定又は第三十三条の二第二項において準用する第三十二条第六項若しくは第三十三条の三第一項の規定による要支援状態区分の変更の認定(以下この項において単に「認定」という。)をするに当たっては、第二十七条第五項第一号(第二十八条第四項、第二十九条第二項及び第三十条第二項において準用する場合を含む。)又は第三十二条第四項第一号(第三十三条第四項、第三十三条の二第二項及び第三十三条の三第二項において準用する場合を含む。)に掲げる事項に係る認定審査会の意見に基づき、当該認定に係る被保険者が受けることができる居宅介護サービス費若しくは特例居宅介護サービス費に係る居宅サービス、地域密着型介護サービス費若しくは特例地域密着型介護サービス費に係る地域密着型サービス、施設介護サービス費若しくは特例施設介護サービス費に係る施設サービス、介護予防サービス費若しくは特例介護予防サービス費に係る介護予防サービス又は地域密着型介護予防サービス費若しくは特例地域密着型介護予防サービス費に係る地域密着型介護予防サービスの種類を指定することができる。この場合において、市町村は、当該被保険者の被保険者証に、第二十七条第七項後段(第二十八条第四項及び第二十九条第二項において準用する場合を含む。)、第三十条第一項後段若しくは第三十五条第四項後段又は第三十二条第六項後段(第三十三条第四項及び第三十三条の二第二項において準用する場合を含む。)、第三十三条の三第一項後段若しくは第三十五条第二項後段若しくは第六項後段の規定による記載に併せて、当該指定に係る居宅サービス、地域密着型サービス、施設サービス、介護予防サービス又は地域密着型介護予防サービスの種類を記載するものとする。例文帳に追加

Article 37 (1) A Municipality, when providing a Certification of Needed Long-Term Care; a Renewal of Certification of Needed Long-Term Care; a Certification of Change of Category of Condition of Need for Long-Term Care pursuant to the provisions of Article 27, paragraph (7) or Article 30, paragraph (1) as applied mutatis mutandis pursuant to Article 29, paragraph (2); a Certification of Needed Support; a Renewal of Certification of Needed Support; a Certification of Change of Category of Needed Support Condition pursuant to the provisions of Article 32, paragraph (6) or Article 33-3, paragraph (1) as applied mutatis mutandis pursuant to Article 33-2, paragraph (2); (hereinafter simply referred to as "Certification" in this paragraph) may specify the type of services to be performed for an Insured Person pertaining to said Certification, including In-Home Service pertaining to Allowance for In-Home Long-Term Care Service or Exceptional Allowance for In-Home Long-Term Care Service, Community-Based Service pertaining to Allowance for Community-Based Long-Term Care Service or Exceptional Allowance for Community-Based Long-Term Care Service, Facility Service pertaining to Allowance for Long-Term Care Facility Service or Exceptional Allowance for Long-Term Care Facility Service, Preventive Long-Term Care Service pertaining to Allowance for Preventive Long-Term Care Service or Exceptional Allowance for Preventive Service of Long-Term Care, or Community-Based Service for Preventive Long-Term Care pertaining to Allowance for Community-Based Preventive Long-Term Care Service, or Exceptional Allowance for Community-Based Preventive Service of Long-Term Care, based on the opinion of the Certification Committee pertaining to the matter listed in Article 27, paragraph (5), item (i) (including a case it is applied mutatis mutandis pursuant to Article 28, paragraph (4), Article 29, paragraph (2), or Article 30, paragraph (2)) or Article 32, paragraph (4), item (i) (including a case it is applied mutatis mutandis pursuant to Article 33, paragraph (4), or Article 33-2, paragraph (2)). In this case, the Municipality shall enter on the Certificate of Insured Person of said Insured Person the type of services pertaining to said specification including In-Home Service, Community-Based Service, Facility Service, Preventive Long-Term Care Service, or Community-Based Service for Preventive Long-Term Care together with an entry pursuant to the provisions of Article 27, paragraph (7) second sentence (including a case it is applied mutatis mutandis pursuant to Article 28, paragraph (4) or Article 29, paragraph (2)), Article 30, paragraph (1), second sentence, Article 35, paragraph (4), second sentence, or Article 32, paragraph (6) second sentence (including a case it is applied mutatis mutandis pursuant to Article 33, paragraph (4) or Article 33-2, paragraph (2)), Article 33-3, paragraph (1) second sentence, Article 35, paragraph (2), second sentence, or paragraph (6), second sentence.  - 日本法令外国語訳データベースシステム

第四十条の十 特殊関係株主等(特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。)と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資(自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。)の総数又は総額の百分の八十以上の数又は金額の株式等(株式又は出資をいう。以下この項及び次項において同じ。)を間接に保有する関係として政令で定める関係(次項において「特定関係」という。)がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人(以下この款において「外国関係法人」という。)のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの(以下この款において「特定外国法人」という。)が、平成十九年十月一日以後に開始する各事業年度(第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。)において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の額に関する調整を加えた金額(以下この条において「適用対象留保金額」という。)を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権(剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。)の内容を勘案して政令で定めるところにより計算した金額(次条において「課税対象留保金額」という。)に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。例文帳に追加

Article 40-10 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the resident who is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:  - 日本法令外国語訳データベースシステム

第六十六条の九の六 特殊関係株主等(特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。)と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資(自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。)の総数又は総額の百分の八十以上の数又は金額の株式等(株式又は出資をいう。以下この項及び次項において同じ。)を間接に保有する関係として政令で定める関係(次項において「特定関係」という。)がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人(以下この款において「外国関係法人」という。)のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの(以下この款において「特定外国法人」という。)が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の額に関する調整を加えた金額(以下この条において「適用対象留保金額」という。)を有するときは、その適用対象留保金額のうち当該特殊関係株主等である内国法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権(剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。)の内容を勘案して政令で定めるところにより計算した金額(以下この款において「課税対象留保金額」という。)に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。例文帳に追加

Article 66-9-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the domestic corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of profit of the domestic corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.  - 日本法令外国語訳データベースシステム

例文

ただし、乳等告示の本文の規定にかかわらず、平成24年3月31日までに製造され、加工され、又は輸入された乳及び乳製品並びにこれらを主要原料とする食品のうち、乳及び乳製品に係る放射性物質にあっては200Bq/kgを超える濃度のセシウムを、乳及び乳製品を主要原料とする食品に係る放射性物質にあって500Bq/kgを超える濃度のセシウムを含有してはならないこと。また、規格基準告示の第1食品の部A食品一般の成分規格の項の規定にかかわらず、平成24年3月31日までに製造され、加工され、又は輸入された食品のうち、清涼飲料水(果実飲料品質表示基準(平成12年農林水産省告示第1683号)第2条に規定する果実飲料、にんじんジュース及びにんじんミックスジュース品質表示基準(平成12年農林水産省告示第1634号)第2条に規定するにんじんジュース及びにんじんミックスジュース並びにトマト加工品品質表示基準(平成12年農林水産省告示第1632号)第2条に規定するトマトジュース、トマトミックスジュース及びトマト果汁飲料を除く。以下同じ。)及び酒税法(昭和28年法律第6号)第2条第1項に規定する酒類(以下「酒類」という。)(いずれも米、牛の筋肉、脂肪、肝臓、腎臓及び食用に供される部分(筋肉、脂肪、肝臓及び腎臓を除く。以下「食用部分」という。)並びに大豆を原材料とするものを除く。)にあっては200Bq/kg、同日までに製造され、加工され、又は輸入された食品(清涼飲料水、酒類、米、牛の筋肉、脂肪、肝臓、腎臓及び食用部分並びに大豆並びに米、牛の筋肉、脂肪、肝臓、腎臓及び食用部分並びに大豆を原材料として製造され、加工され、又は輸入された食品を除く。)にあっては500Bq/kg、米並びに牛の筋肉、脂肪、肝臓、腎臓及び食用部分にあっては500Bq/kg(平成24年9月30日までの間に限る。)、米並びに牛の筋肉、脂肪、肝臓、腎臓及び食用部分を原材料として平成24年9月30日までに製造され、加工され、又は輸入された食品(清涼飲料水及び酒類を除く。)にあっては500Bq/kg、米並びに牛の筋肉、脂肪、肝臓、腎臓及び食用部分を原材料として平成24年9月30日までに製造され、加工され、又は輸入された清涼飲料水及び酒類にあっては200Bq/kg、大豆にあっては500Bq/kg(平成24年12月31日までの間に限る。)、大豆を原材料として平成24年12月31日までに製造され、加工され、又は輸入された食品(清涼飲料水及び酒類を除く。)にあっては500Bq/kg、大豆を原材料として平成24年12月31日までに製造され、加工され、又は輸入された清涼飲料水及び酒類にあっては200Bq/kgを超える濃度のセシウムを含有するものであってはならないものとしたこと。例文帳に追加

However, regardless of the provisions in the main clause of the Notification on Milk, etc., among milk, milk products, and foods principally made from these that are manufactured, processed, or imported on or before March 31, 2012, milk and milk products shall not contain cesium at concentrations exceeding 200 Bq/kg as a radioactive substance, and foods principally made from milk or milk products shall not contain cesium at concentrations exceeding 500 Bq/kg as a radioactive substance. Moreover, regardless of the provisions in Section A General Compositional Standards for Food in Part I Food in the Notification on Specification and Standards, among the foods manufactured, processed, or imported on or before March 31, 2012, soft drinks (excluding fruit beverages specified in Article 2 of the Quality Labeling Standard for fruit beverages (Ministry of Agriculture, Forestry and Fisheries Notification no. 1683 of 2000); carrot juice and carrot mix juice specified in Article 2 of the Quality Labeling Standard for Carrot Juice and Carrot Mix Juice (Ministry of Agriculture, Forestry and Fisheries Notification no. 1634 of 2000); and tomato juice, tomato mix juice, and tomato juice beverages specified in Article 2 of the Quality Labeling Standard for Processed Tomatoes (Ministry of Agriculture, Forestry and Fisheries Notification no. 1632 of 2000); the same applies hereafter) and alcoholic beverages specified in Article 2, Paragraph 1 of the Liquor Tax Act (Act no. 6 of 1953) (hereinafter referred to asalcoholic beverages”) (excluding those made from rice, muscles, fats, livers, kidneys, and edible parts (other than muscles, fats, livers, and kidneys. Hereinafter referred to asedible parts”) of cattle or soybeans) should not contain cesium at concentrations exceeding 200 Bq/kg. Foods manufactured, processed, or imported on or before this date (excluding soft drinks; alcoholic beverages; rice; muscles; fats; livers; kidneys;edible parts of cattle;, soybeans; and foods manufactured, processed, or imported using rice, muscles, fats, livers, kidneys, and edible parts of cattle or soybeans as raw materials) shall not contain cesium at concentrations exceeding 500 Bq/kg. Rice and muscles, fats, livers, kidneys, and edible parts of cattle shall not contain cesium at concentrations exceeding 500 Bq/kg (applied until September 30, 2012). Foods manufactured, processed, or imported using rice or muscles, fats, livers, kidneys, or edible parts of cattle as raw materials on or before September 30, 2012 (excluding soft drinks and alcoholic beverages) shall not contain cesium at concentrations exceeding 500 Bq/kg. Soft drinks and alcoholic beverages manufactured, processed, or imported using rice or muscles, fats, livers, kidneys, or edible parts of cattle as raw materials on or before September 30, 2012, should not contain cesium at concentrations exceeding 200 Bq/kg. Soybeans should not contain cesium at concentrations exceeding 500 Bq/kg (until December 31, 2012). Foods manufactured, processed, or imported using soybeans as raw materials on or before December 31, 2012 (except for soft drinks and alcoholic beverages) should not contain cesium at concentrations exceeding 500 Bq/kg. Soft drinks and alcoholic beverages manufactured, processed, or imported using soybeans as raw materials on or before December 31, 2012, should not contain cesium at concentrations exceeding 200 Bq/kg. - 厚生労働省

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日本法令外国語訳データベースシステム
※この記事は「日本法令外国語訳データベースシステム」の2010年9月現在の情報を転載しております。
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