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第七十二条　国は、当分の間、都道府県（第五十九条の四第一項の規定により、都道府県が処理することとされている第五十六条の二第一項の事務を指定都市等が処理する場合にあつては、当該指定都市等を含む。以下この項及び第七項において同じ。）に対し、第五十六条の二第三項の規定により国がその費用について補助することができる知的障害児施設等の新設等で日本電信電話株式会社の株式の売払収入の活用による社会資本の整備の促進に関する特別措置法（昭和六十二年法律第八十六号。以下「社会資本整備特別措置法」という。）第二条第一項第二号に該当するものにつき、社会福祉法第三十一条第一項の規定により設立された社会福祉法人、日本赤十字社又は公益社団法人若しくは公益財団法人に対し当該都道府県が補助する費用に充てる資金について、予算の範囲内において、第五十六条の二第三項の規定（この規定による国の補助の割合について、この規定と異なる定めをした法令の規定がある場合には、当該異なる定めをした法令の規定を含む。以下同じ。）により国が補助することができる金額に相当する金額を無利子で貸し付けることができる。例文帳に追加

Article 72 (1) For the time being, the national government may, within the scope of the budget, provide loans without interest to a prefectural government (including Designated Cities, etc., in the case where they handle the affairs set forth in Article 56-2 paragraph (1) that are supposed to be handled by a prefectural government pursuant to the provision of Article 59-4 paragraph (1); the same shall apply hereinafter in this paragraph and paragraph (7)), and any such loan shall be in the amount equivalent to the amount that can be subsidized by the national government pursuant to the provision of Article 56-2 paragraph (3) (including the provisions of the laws and regulations, if any, which provide for other different percentages that can be subsidized by the national government; the same shall apply hereinafter). Such loans shall be funded to be appropriated to the expenses subsidized by said prefectural government to social welfare corporations established pursuant to the provision of Article 31 paragraph (1) of the Social Welfare Act, the Japanese Red Cross Society or non-profit incorporated associations or non-profit incorporated foundations, if such subsidies from said prefectural government are granted for the expenses spent for such Construction, etc. of institutions for mentally retarded children, etc. that can be subsidized by the national government pursuant to the provision of pursuant to the provision of Article 56-2 paragraph (3) and that falls under Article 2 item (ii) paragraph (1) of the Act on Special Measures concerning Promotion of Development of Infrastructures by Utilization of Revenues from the Sale of Shares of Nippon Telegraph and Telephone Corporation (Act No. 86 of 1987) (hereinafter referred to as "Act on Special Measures concerning Infrastructure Development").  - 日本法令外国語訳データベースシステム

安全な決済手段を確保するためには、預金保険制度を活用した「決済用預金」の全額保護の枠組みとは別に、いわゆるナローバンク論に立脚したナローバンク勘定ともいうべき「決済用預金」の保護の仕組みを制度設計することが考えられる。具体的には次のような仕組みである。①「決済用預金」を他の預金から分離した信託勘定とする（あるいは優先弁済権を付与する）。②当該勘定の運用を流動性・安全性の高い資産（国債等）に限定する。③当該勘定の運用収益によって賄われる預金金利は自ずと低下せざるを得ないが、付利しないことまでは求めず、自由金利とする。④金融機関が破綻した場合には当該勘定の運用資産を流動化し、「決済用預金」の払い出しに充てる。⑤払い出しのための一時的な資金繰りのため預金保険機構から資金貸付を受けられるようにする。⑥このため、預金保険機構に対し保険料を支払うが、その保険料率は低くする。例文帳に追加

This is a scheme using a trust account which separates the “payment and settlement deposit” from other types of deposits, and which limits the investment of funds in this account to that in safe and liquid assets (such as JGBs).  - 金融庁

登録簿の変更商標の実際の登録日後，局長は，次に掲げる事項をすることができる。商標に係る所有者又は使用権者の内の該当する者の請求により，所有者又は使用権者の登録簿上の名称又は宛先についての変更を許可すること商標所有者の請求により，商標登録に係るものから，その何れかの商品若しくはサービス，又は商品若しくはサービスが属する類を削除すること商標所有者の請求により，その商標に関する覚書であって，如何なる意味でもその商標の既存の登録によって与えられた権利を拡大しないものを記載すること例文帳に追加

Alteration of register After the actual date of registration of a trade mark, the Commissioner may, at the request of the owner or licensee of the trade mark, as the case may be, allow the owner's or licensee's name or address to be altered on the register: at the request of the owner, strike out any goods or services, or classes of goods or services, from those in respect of which the trade mark is registered: at the request of the owner, enter a memorandum that relates to the trade mark that does not in any way extend the rights given by the existing registration of the trade mark. - 特許庁

(1) 登録官は，商標登録所有者の所定の方式による請求に基づき，次に掲げる方法により登録簿の修正又は変更を行うことができる。 (a) 当該商標の登録所有者の名称，宛先その他の事項についての誤りを訂正し又は変更を記載すること (b) 登録簿への商標の記載を取り消すこと (c) 商標が登録される商品又はサービスの明細を修正し，又は既存の商標登録によって付与されている権利を如何なる形でも拡張することなく，当該商標に関する権利の部分放棄若しくは注記事項を記載すること その結果として，登録官は，登録証に修正又は変更を施すことができ，そのために登録証の提出を求めることができる。例文帳に追加

(1) The Registrar may, on request made in the prescribed manner by the registered proprietor of a trade mark, amend or alter the Register - (a) by correcting an error or entering any change in the name, address or description of the registered proprietor of a trade mark; (b) by cancelling the entry of a trade mark in the Register; (c) by amending the specification of the goods or services in respect of which the trade mark is registered or entering a disclaimer or memorandum relating to the trade mark without extending in any way the rights given by the existing registration of the trade mark, and may make any consequential amendment or alteration in the certificate of registration and for that purpose may require the certificate of registration to be submitted to him. - 特許庁

さらに、①　内定を取り消された者に対する支援として、「若年者等正規雇用化特別奨励金」について、内定を取り消されて就職先が未決定の学生を正規雇用する事業主も、特例措置として同奨励金の支給の対象とすることとした。②　内定取消しの未然防止策として、2009年１月に省令の改正等を行い、ハローワークが内定取消し事案を一元的に把握することとするとともに、基準を満たすものについては企業名を公表することができることとした。また、新卒者の雇用の安定を確保するため、新卒採用後直ちに教育訓練・出向・休業をさせて雇用を維持する場合も、雇用調整助成金等の対象に特例的に追加し、賃金・手当の５分の４（大企業３分の２）を助成することとした。例文帳に追加

Furthermore, as a support towards those whose employment offers were withdrawn, as stated in (1), regarding the “Special Grant to Promote Regular Employment among the youth etc. the scope was extended to employers who employ graduates, whose employment places are unsettled due to withdrawals of employment offers, as regular employees as a special measure and as a preventive measure on withdrawals of employment offers, a ministerial ordinance was revised in January 2009, and the Hello Work was enabled to disclose the names of the companies under certain conditions, while seizing cases of withdrawals of employment offers unitary. - 厚生労働省

第六十六条の八　第六十六条の六第一項の規定の適用を受けた内国法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から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。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 66-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment 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 payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation:  - 日本法令外国語訳データベースシステム

第六十六条の九の八　第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人（当該特定外国法人から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。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment 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 payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation:  - 日本法令外国語訳データベースシステム

第六十八条の九十二　第六十八条の九十第一項の規定の適用を受けた連結法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から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。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 68-92 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment 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 payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as "individually taxed amount of retained income" and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:  - 日本法令外国語訳データベースシステム

第六十八条の九十三の八　第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係法人（当該特定外国法人から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。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment 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 payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:  - 日本法令外国語訳データベースシステム

３ 商品取引所は、法第百三条第四項の規定に基づき充用有価証券等（同条第五項の規定 により取引証拠金に充てられる有価証券及び倉荷証券（以下この条において「有価証券 等」という。）をいう。以下この条において同じ。）を管理するときは、次の各号に掲げ る有価証券等の区分に応じ、当該各号に定める方法により当該充用有価証券等を管理し なければならない。 一商品取引所が保管することにより管理する有価証券等（混蔵して保管される有価証 券等を除く。次号において同じ。） 充用有価証券等の保管場所については自己の固 有財産である有価証券等その他の充用有価証券等以外の有価証券等（以下この条にお いて「固有有価証券等」という。）の保管場所と明確に区分し、かつ、当該充用有価 証券等についてどの会員等から又はどの会員等を通じ預託を受けた有価証券等である かが直ちに判別できる状態で保管することにより管理する方法 二商品取引所が第三者をして保管させることにより管理する有価証券等当該第三者 をして、充用有価証券等の保管場所については固有有価証券等の保管場所と明確に区 分させ、かつ、当該充用有価証券等についてどの会員等から又はどの会員等を通じ預 託を受けた有価証券等であるかが直ちに判別できる状態で保管させることにより管理 する方法 三商品取引所が保管することにより管理する有価証券等（混蔵して保管される有価証 券等に限る。次号において同じ。） 充用有価証券等の保管場所については固有有価 証券等の保管場所と明確に区分し、かつ、各会員等から又は各会員等を通じ預託を受 けた充用有価証券等に係る持分が自己の帳簿により直ちに判別できる状態で保管する ことにより管理する方法 四商品取引所が第三者をして保管させることにより管理する有価証券等当該第三者 をして、充用有価証券等を預託する者のための口座については商品取引所の自己の口 座と区分する等の方法により、充用有価証券等に係る持分が直ちに判別でき、かつ、 各会員等から又は各会員等を通じ預託を受けた充用有価証券等に係る持分が自己の帳 簿により直ちに判別できる状態で保管させることにより管理する方法例文帳に追加

(3) When a Commodity Exchange manages Securities, etc. for allocation (which means Securities and warehouse receipts allocated for clearing margins pursuant to the provisions of Article 103, paragraph 5 of the Act [hereinafter referred to as "Securities, etc."]; hereinafter the same shall apply in this Article) based on the provisions of paragraph 4 of the same Article, it shall manage said Securities, etc. for allocation by the methods listed as follows, according to the classification of the Securities, etc. listed in the following items: (i) Securities, etc. for retention under the management of a Commodity Exchange (excluding Securities, etc. which are retained and commingled; the same shall apply in the following item): a management method by which the Commodity Exchange controls the location for the retention of Securities, etc. for allocation that is clearly separate from that for the Securities, etc. of the Commodity Exchange's own property and other Securities, etc. than that for the Securities, etc. for allocation (hereinafter referred to as the "Private Securities, etc." in this Article), and that said Securities, etc. for allocation are retained in an available condition that is immediately distinguishable as to which Member, etc. deposited such property or for which Member, etc. such property was deposited; (ii) Securities, etc. for retention under the management of a Commodity Exchange using a third party: a management method by which the Commodity Exchange uses a third party to control the location for the retention of Securities, etc. for allocation clearly separating them from the Securities, etc. of the Private Securities, etc., and to retain said Securities, etc. for allocation in an available - 64 - condition that is immediately distinguishable as to which Member, etc. deposited such property or for which Member, etc. such property was deposited; (iii) Securities, etc. for retention under the management of a Commodity Exchange (limited to the Securities, etc. which are retained and commingled; the same shall apply in the following item): a management method by which the location for the retention of Securities, etc. for allocation is clearly separate from that for the Private Securities, etc., and that the shares pertaining to Securities, etc. for allocation deposited by or through each Member, etc. are retained in an available condition which is easily distinguishable in their own books and records; (iv) Securities, etc. for retention under the management of a Commodity Exchange using a third party: a management method by which the Commodity Exchange uses a third party to retain [the][an] account for a person who deposited Securities, etc. for allocation in a condition whereby the shares pertaining to Securities, etc. for allocation will be immediately distinguishable[] by a method such as separating them from the Commodity Exchange's own account, and whereby the shares pertaining to Securities, etc. for allocation deposited by or through each Member, etc. will be immediately distinguishable in their own books and records.  - 経済産業省

第四十条の五　その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から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。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国子会社等又は外国関係会社から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国子会社等又は当該外国関係会社からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

Article 40-5 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in paragraph (2)(i) of the said Article (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment 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 payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign subsidiary company, etc. or the said affiliated foreign company pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article:  - 日本法令外国語訳データベースシステム

１この条約の適用上、文脈により別に解釈すべき場合を除くほか、(a)「日本国」とは、地理的意味で用いる場合には、日本国の租税に関する法令が施行されているすべての領域（領海を含む。）及びその領域の外側に位置する区域であって、日本国が国際法に基づき主権的権利を有し、かつ、日本国の租税に関する法令が施行されているすべての区域（海底及びその下を含む。）をいう。(b)「オランダ」とは、オランダ王国のうちヨーロッパに位置する部分（領海及びその領海の外側に位置する区域であって、オランダが国際法に基づき管轄権又は主権的権利を行使する区域を含む。）をいう。(c)「一方の締約国」及び「他方の締約国」とは、文脈により、日本国又はオランダをいう。(d)「租税」とは、文脈により、日本国の租税又はオランダの租税をいう。(e)「者」には、個人、法人及び法人以外の団体を含む。(f)「法人」とは、法人格を有する団体又は租税に関し法人格を有する団体として取り扱われる団体をいう。(g)「企業」は、あらゆる事業の遂行について用いる。(h)「一方の締約国の企業」及び「他方の締約国の企業」とは、それぞれ一方の締約国の居住者が営む企業及び他方の締約国の居住者が営む企業をいう。「国際運輸」とは、一方の締約国の企業が運用する船舶又は航空機による運送（他方の締約国内の地点の間においてのみ運用される船舶又は航空機による運送を除く。）をいう。(j)「権限のある当局」とは、次の者をいう。(i)日本国については、財務大臣又は権限を与えられたその代理者(ii)オランダについては、財務大臣又は権限を与えられたその代理者(k)「国民」とは、次の者をいう。(i)日本国については、日本国の国籍を有するすべての個人、日本国の法令に基づいて設立され、又は組織されたすべての法人及び法人格を有しないが日本国の租税に関し日本国の法令に基づいて設立され、又は組織された法人として取り扱われるすべての団体(ii)オランダについては、オランダの国籍を有するすべての個人及びオランダにおいて施行されている法令によってその地位を与えられたすべての法人、組合又は団体(l)「事業」には、自由職業その他の独立の性格を有する活動を含む。(m)「年金基金」とは、次の(i)から(iii)までに掲げる要件を満たす者をいう。(i)一方の締約国の法令に基づいて設立され、かつ、規制されること。(ii)主として、老齢年金、障害年金若しくは遺族年金、退職手当その他これらに類する報酬を管理し、若しくは給付すること又は他の年金基金の利益のために所得を取得することを目的として運営されること。(iii) (ii)に規定する活動に関して取得する所得につき当該一方の締約国において租税を免除されること。例文帳に追加

1. For the purposes of this Convention, unless the context otherwise requires: a) the term “Japan”, when used in a geographical sense, means all the territory of Japan, including its territorial sea, in which the laws relating to Japanese tax are in force, and all the area beyond its territorial sea, including the seabed and subsoil thereof, over which Japan has sovereign rights in accordance with international law and in which the laws relating to Japanese tax are in force; b) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe, including its territorial sea and any area beyond the territorial sea within which the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights; c) the terms “a Contracting State” and “the other Contracting State” mean Japan or the Netherlands, as the context requires; d) the term “tax” means Japanese tax or Netherlands tax, as the context requires; e) the term “person” includes an individual, a company and any other body of persons; f) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; g) the term “enterprise” applies to the carrying on of any business; h) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; i) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; j) the term “competent authority” means: (i) in the case of Japan, the Minister of Finance or his authorised representative; and (ii) in the case of the Netherlands, the Minister of Finance or his authorised representative; k) the term “national” means: (i) in the case of Japan, any individual possessing the nationality of Japan, any juridical person created or organised under the laws of Japan and any organisation without juridical personality treated for the purposes of Japanese tax as a juridical person created or organised under the laws of Japan; and (ii) in the case of the Netherlands, any individual possessing the nationality of the Netherlands and any legal person, partnership or association deriving its status as such from the laws in force in the Netherlands; l) the term “business” includes the performance of professional services and of other activities of an independent character; and m) the term “pension fund” means any person that: (i) is established and regulated as such under the laws of a Contracting State; (ii) is operated principally to administer or provide old age, disability or survivor’s pensions, retirement benefits or other similar remuneration or to earn income for the benefit of other pension funds; and (iii) is exempt from tax in that Contracting State with respect to income derived from the activities described in clause (ii).  - 財務省

3. 我々は、強固で持続可能かつ均衡ある成長を達成するための全ての G20 メンバーによる協調した政策措置へのコミットメントを再確認する。我々の主要な優先的政策措置は、トロントでのコミットメントに沿った、各国の状況によって差別化された中期財健全化計画の実施、適切な金融政策の実現、根底にある経済のファンダメンタルズをよりよく反映した、為替レートの柔軟性の向上及び世界需要を維持し、潜在成長を増大させ、雇用創出を助け、世界的なリバランスに貢献する構造改革を含む。我々は、ソウル・サミット以降の進捗を議論し、多角的協調を強化することにより、過度の不均衡を縮小し経常収支を持続可能な水準で維持することの必要性を強調した。我々は、統合された 2 段階のプロセスを通じて、政策措置を必要とするような継続した大規模な不均衡に焦点を当てることを可能にする一連の項目に合意した。第 1段階に必要な作業を完了するため、我々の目標は、大規模な一次産品生産者を含む、国及び地域の状況を考慮する必要性を認識しつつ、4 月の次回会合までに、これらの項目それぞれを評価する参考となるガイドラインに合意することである。これらの参考となるガイドラインは、目標となるものではないが、以下の項目を評価するのに使用される： (i)公的債務と財政赤字、民間貯蓄率と民間債務、(ii)為替・財政・金融・その他の政策を十分に考慮しつつ、貿易収支、投資所得及び対外移転のネットフローから構成される対外バランス。我々はまた、強固で持続可能かつ均衡ある成長のための枠組みを実施し、既に行ったコミットメントをモニターする 2011 年版の行動計画の策定へ向けた予定表を採択した。ソウルで合意したように、我々は、IMF に対し、相互評価プロセスの一部として、対外的な持続可能性と政策の一貫性確保に向けた進捗についての評価を 10 月の会合において提供することを求める。その際、我々はまた、合意されたガイドラインに基づく継続した大規模な不均衡の原因に関する分析によって情報を得て、行動計画を含む MAP に関する報告のレビューを行う。我々はまた、ソウルでのコミットメントを達成するためになされた進捗の評価をレビューする。例文帳に追加

3. We reaffirm our commitment to coordinated policy action by all G20 members to achieve strong, sustainable and balanced growth. Our main priority actions include implementing medium term fiscal consolidation plans differentiated according to national circumstances in line with our Toronto commitment, pursuing appropriate monetary policy, enhancing exchange rate flexibility to better reflect underlying economic fundamentals and structural reforms, to sustain global demand, increase potential growth, foster job creation and contribute to global rebalancing. We discussed progress made since the Seoul Summit and stressed the need to reduce excessive imbalances and maintain current account imbalances at sustainable levels by strengthening multilateral cooperation. We agreed on a set of indicators that will allow us to focus, through an integrated two-step process, on those persistently large imbalances which require policy actions. To complete the work required for the first step, our aim is to agree, by our next meeting in April, on indicative guidelines against which each of these indicators will be assessed, recognizing the need to take into account national or regional circumstances, including large commodity producers. While not targets, these indicative guidelines will be used to assess the following indicators: (i) public debt and fiscal deficits; and private savings rate and private debt (ii) and the external imbalance composed of the trade balance and net investment income flows and transfers, taking due consideration of exchange rate, fiscal, monetary and other policies. We also adopted a timetable for developing the 2011 action plan that will implement our Framework for Strong, Sustainable and Balanced Growth and monitor the commitments already made. As agreed in Seoul, we call on the IMF to provide an assessment as part of the Mutual Assessment Process on progress towards external sustainability and consistency of policies at our October meeting. At that time, we will also review a report on the MAP including an action plan informed by the analysis on the root causes of persistently large imbalances based on the agreed guidelines. We will also review an assessment of progress made in meeting commitments made in Seoul.  - 財務省