「おいかぜせいぶん」に関連した英語例文の一覧と使い方(7ページ目) - Weblio英語例文検索

三　適格分社型分割、適格現物出資又は適格事後設立（以下この号において「適格分社型分割等」という。）　当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度（適格分社型分割等の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若しくは各事業年度又は適格分社型分割等の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若しくは各連結事業年度をいう。次項において同じ。）の個別課税済留保金額又は課税済留保金額のうち、当該適格分社型分割等により当該連結法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権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例文帳に追加

iii) Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as "qualified spin-off-type company split, etc."): Any part of the individually taxed amount of retained income or taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc., or each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc.; the same shall apply in the next paragraph), 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 subsidiary company, etc. transferred to and therefore held by the said consolidated corporation through direct and/or indirect ownership as a result of the said qualified spin-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1  - 日本法令外国語訳データベースシステム

三　適格分社型分割、適格現物出資又は適格事後設立（以下この号において「適格分社型分割等」という。）　当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度（適格分社型分割等の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若しくは各連結事業年度又は適格分社型分割等の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若しくは各事業年度をいう。次項において同じ。）の課税済留保金額又は個別課税済留保金額のうち、当該適格分社型分割等により当該内国法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権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例文帳に追加

iii) Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as "qualified spin-off-type company split, etc."): Any part of the taxed amount of retained income or individually taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc., or each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc.; the same shall apply in the next paragraph), 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 subsidiary company, etc. transferred to and therefore held by the said domestic corporation through direct and/or indirect ownership as a result of the said qualified spin-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1  - 日本法令外国語訳データベースシステム

二　適格分割型分割　当該適格分割型分割に係る分割法人の分割前十年内事業年度（適格分割型分割の日前十年以内に開始した各事業年度又は各連結事業年度をいう。次項において同じ。）の課税済留保金額又は個別課税済留保金額のうち、当該適格分割型分割により当該内国法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権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例文帳に追加

ii) Qualified split-off-type company split: Any part of the taxed amount of retained income or individually taxed amount of retained income of the split corporation involved in the qualified split-off-type company split for each business year within ten years before the company split (meaning each business year or each consolidated business year that commenced within ten years before the date of the qualified split-off-type company split; the same shall apply in the next paragraph), 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 subsidiary company, etc. transferred to and therefore held by the said domestic corporation through direct and/or indirect ownership as a result of the said qualified split-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1  - 日本法令外国語訳データベースシステム

条約第十三条３（財産の譲渡）の規定に関し、法人の組織再編成において株式の譲渡から生ずる収益に 対し一方の締約国の法令により課税の繰延べが認められる場合（当該繰延べの対象となった収益の全部又は一部に相当する収益が、将来行われる譲渡又は組織再編成により免税となる場合を除く。）には、当該繰延べの対象となった収益は、当該一方の締約国において租税が課されるものとされることが了解される。例文帳に追加

With reference to paragraph 3 of Article 13(Alienation of Property) of the Convention: It is understood that where, in the case of schemes of reorganisation of companies, the laws of a Contracting State allow for the taxation of the gains arising from the disposal of shares in a company to be deferred, such gains shall be regarded as subject to tax unless any part of the deferred gains is as a result of a later disposal or reorganisation subject to a statutory exemption under the laws of that Contracting State.  - 財務省

さらに、我が国の繊維・ファッション産業の活性化を図っていくためには、世界から高い評価を受けている日本のソフトパワーの追い風を利用しつつ、日本のファッションの魅力を一体的にまとめたブランディングを図ることによって、海外市場にダイレクトに浸透させ、最終的なビジネスまでつなげて海外市場の獲得を図っていくことが重要である。特に、アジアを中心に日本のファッション雑誌を起点とし、日本の生活文化全体に関心を寄せている若者が多く存在している。例文帳に追加

Furthermore, in order to activate Japan's fiber/fashion industry, it is important to work on branding that put all together Japan fashion's charms, let it infiltrate in overseas market directly, and eventually, let it connect it with the business so as to secure overseas market, by making use of the momentum with Japan's soft power that are highly credited by the rest of the world, There are many young people who are interested in Japan's life culture by way of Japan's fashion magazines as a source, in particular, around Asia. - 経済産業省

気化した液体燃料７１を触媒燃焼する触媒層２０と、液体燃料７０を気化して触媒層２０に供給する気化室１２と、該気化室１２に燃焼用空気７８を供給するブロワ１５を有する触媒燃焼装置５において、気化室１２の温度に基づいてブロワ１５より送り込む空気７８の風量調整で行う。例文帳に追加

The catalytic combustor 5 comprises a catalyst layer 20 for combusting gasified liquid fuel 71, a gasification chamber 12 for supplying liquid fuel 70 while gasifying to the catalyst layer 20, and a blower 15 for supplying combustion air 78 to the gasification chamber 12 wherein the volume of the air 78 being supplied by means of the blower 15 is regulated based on the temperature of the gasification chamber 12. - 特許庁

車室の前部を区画するウィンドシールドガラスと、車室の上部を区画するルーフガラスと、該ルーフガラスと前記ウィンドシールドガラスの間に配置されたルーフモールとを有する自動車において、ルーフモールが目立つことにより自動車の外観が低下することを阻止し、かつ自動車の走行時に、ルーフモールに基因して風切音が発生することを防止する。例文帳に追加

To suppress appearance of an automobile from being reduced by conspicuousness of a roof mold and to prevent generation of air-ripping sound caused by the roof mold at traveling of the automobile in the automobile having a windshield glass for dividing a front part of a cabin; a roof glass for dividing an upper part of the cabin; and the roof mold arranged between the roof glass and the windshield glass. - 特許庁

この発明は、上記課題を解決するために、基部を唐箕軸２に固定して放射方向に延長した羽根支持アーム３に取り付けた唐箕羽根４が、選別風の吹出口にある風切板７に最も接近した位置において、前記唐箕羽根４の羽根面４aと前記風切板７の板面７aとが略揃った平面状になる構成とした脱穀機の圧風唐箕としている。例文帳に追加

The force-wind winnower for thresher has the following construction: At the position where a winnower blade 4 attached to a blade-supporting arm 3 radially extended with its base fixed on a winnower shaft 2 lies closest to a windbreak plate 7 at a separatory wind blowhole, the blade surface 4a of the winnower blade 4 and the surface 7a of the windbreak plate 7 are made nearly coplanar. - 特許庁

さらに、法人の組織再編成において株式の譲渡から生ずる収益に対し一方の締約国の法令により課税の繰延べが認められる場合（当該繰延べの対象となった収益の全部又は一部に相当する収益が、将来行われる譲渡又は組織再編成により免税となる場合を除く。）には、当該繰延べの対象となった収益は、当該一方の締約国において租税が課されるものとされることが了解される。例文帳に追加

It is further understood that where, in the case of schemes of reorganisation of companies, the laws of a Contracting State allow for the taxation of the gains arising from the disposal of shares in a company to be deferred, such gains will be regarded as subject to tax unless any part of the deferred gains is as a result of a later disposal or reorganisation subject to a statutory exemption under the laws of that Contracting State.  - 財務省

鉄道車両車体の床下に設置され、半導体素子を実装する冷却ブロックと、該冷却ブロックの半導体素子実装面の対面に冷却フィンを有する強制風冷式ヒートシンクを内蔵する車両用制御装置において、該冷却フィンの上部より通風させる入気口を配置し、前記冷却フィンの上部通風部を該入気口に向かってその一角を面取りすることで入気口スペースを大きくすることでき、風量を充分に確保できる。例文帳に追加

In the vehicular control apparatus, an intake is arranged which ventilates air from an upper portion of the cooling fin and by chamfering a corner of the upper air ventilating portion of the cooling fin toward the intake, an intake space can be widened, therefore the sufficient quantity of winds can be secured. - 特許庁

２　法人が旧株（当該法人が有していた株式（出資を含む。以下この条において同じ。）をいう。）を発行した内国法人の合併（適格合併に該当しないものに限る。）により法第六十八条の三第一項に規定する政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人（法第六十八条の二の三第五項第一号に規定する特定軽課税外国法人をいう。第四項において同じ。）の株式に該当するときは、その交付を受けた株式の取得価額については、法人税法施行令第百十九条第一項第五号（法人税法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。例文帳に追加

(2) Where a corporation has, as a result of a merger (limited to a merger that does not fall under the category of a qualified merger) of a domestic corporation to which the said corporation issued old shares (meaning shares (including capital contributions; hereinafter the same shall apply in this Article) that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship specified by a Cabinet Order prescribed in Article 68-3(1) of the Act, when the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden (meaning a specified foreign corporation with less tax burden prescribed in Article 68-2-3(5)(i) of the Act; hereinafter the same shall apply in paragraph (4)), the provisions of Article 119(1)(v) of the Order for Enforcement of the Corporation Tax Act (including the cases where it is applicable to the calculation made pursuant to the provisions of Article 142 of the Corporation Tax Act) shall not apply to the acquisition costs of the provided shares.  - 日本法令外国語訳データベースシステム

第四十条の十一　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居住者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法人又は外国関係法人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法人又は当該外国関係法人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 40-11 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation 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 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 (ii)), 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 corporation or foreign affiliated corporation 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 corporation or the said affiliated foreign corporation 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

靴本体の足指上部をカットしその部分等を覆い隠すカバーを用いるこのカバーには、羽付きモーターと電池セットケースが取り付けられ足の指が羽に当たらないように羽付きモーターカバーでガードされなおこの本体カバーは、シリコンボンド等により靴本体に取り付けられカバーの風止めによって靴に密着し風を靴内部に送り込む構成である。例文帳に追加

The upper part of toes of a shoe body is cut; the cover which veils the part and the like is mounted with an impeller motor and a battery set case to guard the toes from touching the blades by a motor cover with blades; this body cover is mounted on the shoe body with silicon bond or the like to closely contact with the shoe by a cover wind stopper; air is supplied into the shoe interior. - 特許庁

風車を有する風力発電装置を装備し、屋根面が傾斜又は湾曲に形成された勾配屋根をもった風力発電装置付き建築物において、前記勾配屋根２の屋根面に吹き付ける風を、該発電装置３の風車に向けて集風するように誘導する手段６を屋根面に設けたことを特徴とする。例文帳に追加

In the building with the wind turbine generator equipped with the wind turbine generator having a windmill, and provided with a slant roof whose surface is formed slantly or curvedly, a means 6 for guiding to gather the wind blown on the roof surface of the slant roof 2 toward the wind mill of the wind turbine generator 3 is provided on the roof surface. - 特許庁

感光材料を薬液で処理した後に、感光材料に温風を吹き付けて乾燥処理する乾燥処理部を備えた写真処理装置における乾燥処理能力制御方法において、乾燥すべき感光材料に吹き付ける温風の風量を増減することによって、 乾燥処理能力を増減させるようにした。例文帳に追加

In the method for controlling the drying ability of a photographic processing device for having a drying section for drying the photosensitive material by blowing hot air thereto after the photosensitive material is processed with a liquid chemical, the quantity of the hot air to be blown to the photosensitive material to be dried is increased or decreased, by which the drying ability is increased or decreased. - 特許庁

例えば、入口に設置される登録用情報読取装置（Ｍ_１又はＭａ）から送られてくる生体情報と他情報（他の生体情報や物品識別情報など）とから構成される判定用データをサーバなどの管理措置Ｓで作成し、この判定用データと出口に設置された照合用情報読取装置（Ｍ_２又はＭｂ）から得られる照合用情報と、を比較判定する手順と、前記判定結果、前記照合用情報中に前記生体情報と他情報の両方が含まれていなければ、前記出口において人の退場や物の持ち出しが許可されないようにする。例文帳に追加

The exit of a person and the taking-out of the article at the exit are not allowed, unless both the biological information and the other information are not included in the collating information as the result of the determination. - 特許庁

屋根の直下前面側に防噴流構造の排気口１１ｂを備えたキュービクルにおいて、キュービクル内部に排気口１１ｂから強制排気するためのプロペラファンから成る換気扇１０を設置し、この換気扇１０と排気口１１ｂの間に排気を案内するための排気ダクト１３を設けた。例文帳に追加

In the cubicle which is equipped with an exhaust port 11b of a jet-proof structure on the front side just under a roof, a ventilating fan 10 consisting of a propeller fan for exhausting air compulsively from the exhaust port 11b is installed inside the cubicle, and an exhaust duct 13 for guiding exhaust is provided between the ventilating fan 10 and the exhaust port 11b. - 特許庁

一方の締約国の居住者が次の(a)から(g)までに掲げる者のいずれかに該当する場合には、当該一方の締約国の居住者は、各課税年度において適格者とする。(a)個人(b)適格政府機関(c)法人（二元上場法人に関する取決めに参加する法人を含むものとし、その主たる種類の株式が、６(d)(i)又は(ii)に規定する公認の有価証券市場に上場され、又は登録され、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。）(d)個人又は法人以外の者（その主たる種類の持分証券が、６(d)(i)又は(ii)に規定する公認の有価証券市場に上場され、又は当該公認の有価証券市場において取引が認められ、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。）(e)年金基金（当該課税年度の直前の課税年度の終了の日においてその受益者、構成員又は参加者の五十パーセントを超えるものがいずれかの締約国の居住者である個人であるものに限る。）(f)当該一方の締約国の法令に基づいて設立された団体であって、専ら宗教、慈善、教育、科学、芸術、文化その他公の目的のために運営されるもの（当該一方の締約国の法令において所得、利得又は収益の全部又は一部に対する租税が免除されるものに限る。）(g)個人以外の者（その者の株式の議決権及び価値の五十パーセント以上又はその者の受益に関する持分の五十パーセント以上を(a)から(f)までに掲げる適格者であるいずれかの締約国の居住者が直接又は間接に所有する場合に限る。）例文帳に追加

A resident of a Contracting State shall be a qualified person for a taxable year only if such resident is either: a) an individual; b) a qualified governmental entity; c) a company (including a company participating in a dual listed company arrangement), if its principal class of shares is listed or registered on a recognised stock exchange specified in clause (i) or (ii) of subparagraph d) of paragraph 6 and is regularly traded on one or more recognised stock exchanges; d) a person other than an individual or a company, if the principal class of units in that person is listed or admitted to dealings on a recognised stock exchange specified in clause (i) or (ii) of subparagraph d) of paragraph 6 and is regularly traded on one or more recognised stock exchanges; e) a pension fund, provided that as of the end of the prior taxable year more than 50 per cent of its beneficiaries, members or participants are individuals who are residents of either Contracting State; f) an organisation established under the law of that Contracting State and operated exclusively for a religious, charitable, educational, scientific, artistic, cultural or public purposes, provided that all or part of its income, profits or gains may be exempt from tax under the domestic law of that Contracting State; or g) a person other than an individual, if residents of either Contracting State that are qualified persons by reason of the provisions of subparagraphs a) to f) of this paragraph own, directly or indirectly, at least 50 per cent of the aggregate vote and value of the shares of the person, or at least 50 per cent of the beneficial interests in the person.  - 財務省

そこで本発明では、この課題を解決するために、風箱１の下流側に設けたバーナタイル２内の同心状にガス供給管３を設置し、ガス供給管の先端側にガスノズル６を設けると共に、その上流側に保炎板７、更に上流側に空気旋回器９を設けたバーナにおいて、バーナタイルは直管部４の下流側に０〜４５度の開口角度αを有する末広開口部５を形成すると共に、ガスノズルはガスの噴射角度θを上記開口角度よりも大きく、且つその噴射方向の延長上に末広開口部の端部又はその近傍が位置するように構成した灰溶融バーナを提案する。例文帳に追加

The ash melting furnace is arranged such that the end part of the enlarging opening or the vicinity thereof is located on the extension thereof in the jetting direction. - 特許庁

風の力を受けて回転する羽根の回転力を回転軸から取出して発電する風力発電用風車において、回転軸と直交する方向に取り付けられた複数のプロペラ形羽根又は支持杆と、該プロペラ形羽根又は支持杆の先端部に設けられた垂直軸風車より構成されている風力発電用風車としている。例文帳に追加

This windmill for wind power generation capable of generating power by extracting the rotating force of a blade rotated by receiving wind force from a rotating shaft for power generation comprises a plurality of propeller blades or support levers fitted to the rotating shaft perpendicular to each other and a vertical shaft windmill fitted to the tip part of the propeller blades or the support levers. - 特許庁

長期にわたり溶融紡糸操作を中断することなく、好ましい色調、優れた品質を有するポリエステルを溶融紡糸し得られた該ポリエステル未延伸糸を用い、仮撚加工において、発色性に優れ、かつ、ソフト感に優れ、カスリ斑がなく、かつ、滑らかな表面タッチの風合を呈する新規で高品質な複合仮撚加工糸を提供する。例文帳に追加

To provide a new high quality false twist-processed conjugate yarn excellent in color development property and soft feeling, without having blur spots and showing a smooth surface touch feeling by using a polyester un-stretched yarn obtained by melt spinning the polyester having a preferable color tone and excellent quality without stopping the melt-spinning operation for a long time. - 特許庁

ファンＦからの風を送風グリルＧを介して送風する送風ユニット１において、上記送風グリルＧを、空気流上流側に位置する細径のグリル部材１１ｂ，１２ｂと空気流下流側に位置する大径のグリル部材１１ａ，１２ａとから構成し、それらを空気流の流線方向に対応させて設けた。例文帳に追加

The blower grill comprises a small diameter grill member 12b placed on the upstream side and a large diameter grill member 12a placed on the downstream side of the air flow, which are arranged corresponding to the stream line of the airflow, in the blower unit blowing the air from a fan F through the blower grill. - 特許庁

リズミカルな現代風の盆踊りや、野球、サッカー等のスポーツ応援用又は観光みやげ用のおもちゃとして使用され、納涼のため扇いで風を送る機能と、うちわ本体に打撃部材が衝突することにより、うちわ本体から打撃音を発する鳴り物としての両方の機能を有し、軽量で安全性及び耐久性を有するうちわとする。例文帳に追加

To provide a light, safe and durable fan to be used for rhythmical and modish Bon festival dance, cheering for sports such as a baseball or football game, or as a toy for a sightseeing souvenir, having both the functions of fanning to enjoy the cool, and also of providing a noisemaker for issuing hit sound from a fan main body by allowing hit members to collide with the fan body. - 特許庁

バス等の空調ダクトに設けられる吹出装置において、そよ風のような柔らかい涼風感及び体感的に一層強い涼風感を任意に得ることができ、かつ何れの場合にも実質的に同一の流量となり、冷房能力の低下や車室内の温度分布に不具合を生じないような構成を提供する。例文帳に追加

To provide constitution capable of obtaining gentle cool air feeling like breeze and physically cooler air feeling at will with practically sama flow rate, and generating no cooling capacity drop and no uneven temperature distribution in a car room in the blowout device installed in an air conditioning duct of a bus or the like. - 特許庁

冷蔵室１０２と、冷却器１０７を収納する冷却器室と、冷蔵室１０２から前記冷却器室へ冷気を戻すための戻り風路１１８とを備えた冷蔵庫において、前記冷却器室より上方に位置した冷蔵室１０２からの戻り風路１１８内に冷気の流れの一部を阻害するようにリブ１２１を設けたことにより、除霜時における暖湿気の貯蔵室内への流入を容易な構造で最小限にとどめることができ、信頼性の高い冷蔵庫を得ることができる。例文帳に追加

A rib 121 is disposed in the return air trunk 118 from the refrigerating compartment 102 positioned at an upper part with respect to the cooler chamber to disturb a part of the flow of cold air, and thus the inflow of warm moisture in defrosting into the storing compartment is minimized with a simple structure, and the refrigerator of high reliability is provided. - 特許庁

第六十八条の九十　次に掲げる連結法人に係る外国関係会社のうち、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会社に該当するもの（以下この款において「特定外国子会社等」という。）が、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。）を有する場合には、その適用対象留保金額のうちその連結法人の有する当該特定外国子会社等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（株式又は出資をいう。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）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「個別課税対象留保金額」という。）に相当する金額は、その連結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その連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。例文帳に追加

Article 68-90 (1) Where an affiliated foreign company related to any of the following consolidated corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company 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 subsidiary company, etc."), in each business year, 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 subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of the consolidated corporation's profit, and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated 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

回転子軸３に装着したランナー５と軸受支持台８との間に軸受４を設け、これらランナー５、軸受４および軸受支持台８を油タンク９内で潤滑油１０中に浸漬し回転子自重および負荷の荷重を支持するように構成した立形回転電機の軸受装置において、油タンクの外周壁９−１に放熱部１４を設け、回転子軸３に冷却ファン１６を嵌合し、この冷却ファン１６からの送風を油タンク外周壁に設けた放熱部に導く風胴体１８を設けるようにした。例文帳に追加

A wind tunnel body 18 is provided to guide air blasting from the cooling fan 16 to the radiating part provided on the outer-periphery wall of the hydraulic oil. - 特許庁

コンソール１２の前部位置にリモコンバルブの操作レバー１６を突設させた建設機械に於いて、コンソール１２の表面には操作レバー１６の前後左右の位置に吹き出し口１８，１８…を設け、該吹き出し口１８，１８…から操作レバー１６の操作範囲に向けて冷風または温風を送風するように構成する。例文帳に追加

In this construction machinery wherein a control lever 16 of a remote controlled valve is protrusively provided in the front position of the console 12, blowoff ports 18 are provided in the front, rear, right and left positions of the control lever 16 on the surface of the console 12; and cool air or warm air is sent to an operating range of the control lever 16 from the blowoff ports 18. - 特許庁

５　偽りその他不正の行為によりその全部若しくは一部の税額を免れ、若しくはその全部若しくは一部の税額の還付を受けた国税（当該国税に係る加算税及び過怠税を含む。）についての更正決定等又は偽りその他不正の行為により当該課税期間において生じた純損失等の金額が過大にあるものとする納税申告書を提出していた場合における当該申告書に記載された当該純損失等の金額（当該金額に関し更正があつた場合には、当該更正後の金額）についての更正は、前各項の規定にかかわらず、次の各号に掲げる更正決定等の区分に応じ、当該各号に定める期限又は日から七年を経過する日まで、することができる。例文帳に追加

(5) Notwithstanding the provisions of the preceding paragraphs, a reassessment or determination, etc. of a national tax (including any additional tax and delinquent tax for default on a stamp tax related to the national tax) for which the taxpayer has evaded payment in whole or in part or has received a refund in whole or in part through deception or other wrongful means, and a reassessment of the amount of net loss, etc. stated in a tax return form in which the taxpayer has reported an overstatement of the amount of net loss, etc. that arose during the taxable period concerned through deception or other wrongful means (or if a reassessment has been made of said amount, the reassessed amount) may be made until seven years have elapsed from the due date or the day specified in the following items for the types of reassessment or determination, etc. listed respectively in said items:  - 日本法令外国語訳データベースシステム

第六十八条の三の三　特定投資信託（投資信託及び投資法人に関する法律（第一号において「投資信託法」という。）第二条第三項に規定する投資信託のうち、法人課税信託に該当するものをいう。以下この条において同じ。）のうち第一号に掲げる要件を満たすものの収益の分配の額として政令で定める金額（以下この条において「収益の分配の額」という。）で当該特定投資信託に係る受託法人（法人税法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。次項から第四項までにおいて同じ。）の第二号に掲げる要件を満たす事業年度に係るものは、当該事業年度の所得の金額の計算上、損金の額に算入する。ただし、その収益の分配の額が当該事業年度の所得の金額として政令で定める金額を超える場合には、その損金の額に算入する金額は、当該政令で定める金額を限度とする。例文帳に追加

Article 68-3-3 (1) Any amount specified by a Cabinet Order as the amount of distribution of profit from a special investment trust (meaning an investment trust listed in Article 2(3) of the Act on Investment Trust and Investment Corporation (referred to in item (i) as the "Investment Trust Act", which falls under the category of trust subject to corporation taxation; hereinafter the same shall apply in this Article) (such amount of distribution of profit hereinafter referred to in this Article as "amount of distribution of profit"), which pertains to the business year of the trust corporation (meaning a trust corporation prescribed in Article 4-7 of the Corporation Tax Act (limited to a trust corporation that shall be deemed to be a domestic corporation pursuant to the provision of Article 4-7(i) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act); the same shall apply in the next paragraph to paragraph (4)) for the said special investment trust, shall be included in the amount of deductible expense in the calculation of the amount of [the trust corporation's] income for the business year, if the said special investment trust satisfies the requirements listed in item (i) and the said business year satisfies the requirements listed in item (ii); provided, however, that where the amount of distribution of profit exceeds the amount specified by a Cabinet Order as the amount of [the trust corporation's] income for the said business year, the amount to be included in the amount of deductible expense shall be limited to such amount specified by a Cabinet Order:  - 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、「一方の締約国の居住者」とは、当該一方の締約国の法令の下において、住所、居所、本店又は主たる事務所の所在地、事業の管理の場所その他これらに類する基準により当該一方の締約国において課税を受けるべきものとされる者をいい、次のものを含む。(a)当該一方の締約国及び当該一方の締約国の地方政府又は地方公共団体 (b)当該一方の締約国の法令に基づいて設立され、かつ、規制される年金基金(c)当該一方の締約国において、主として宗教、慈善、教育、科学、芸術、文化その他公の目的のために設立され、かつ、運営されるもの（当該一方の締約国の法令において所得の全部又は一部に対する租税が免除されるものに限る。）例文帳に追加

1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head or main office, place of management or any other criterion of a similar nature, and also includes: a) that Contracting State and any political subdivision or local authority thereof; b) a pension fund established and regulated as such under the laws of that Contracting State; and c) a person established and operated in that Contracting State principally for a religious, charitable, educational, scientific, artistic, cultural or public purpose, only if all or a part of its income is exempt from tax under the laws of that Contracting State.  - 財務省

２　前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国法人又は外国関係法人から受ける配当等の額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

(2) Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deductions pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the "remaining amount of dividend, etc. after deduction"), the said remaining amount of dividend, etc. after deduction 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 corporation or foreign affiliated corporation for the relevant year 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

２　前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国子会社等又は外国関係会社から受ける配当等の額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

(2) Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deduction pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the "remaining amount of dividend, etc. after deduction"), the said remaining amount of dividend, etc after deduction 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 relevant year 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

小型送風機（ファンモーター）を容易に利用できるように、簡単な風筒に送風機を取付けた装置とし、モーター音の発生を抑えるため筒内にフェルトを貼り、臭気や湿気を取り除くためには、この内張りのフェルトにつけた小さなポケット又は張付けテープに消臭袋や吸湿袋を付けて使用する。例文帳に追加

A device with a blower attached to a simple air pipe is composed to easily utilize a small blower (fan motor), felt is attached to the inside surface of the pipe in order to suppress generation of motor noise; and the device is used by attaching an odor-eliminating bag or a hygroscopic bag to a small pocket or an attached tape attached to the liner felt in order to remove odor and moisture. - 特許庁

３　連結法人が適格合併、適格分割、適格現物出資又は適格事後設立（以下この項において「適格合併等」という。）により被合併法人、分割法人、現物出資法人又は事後設立法人からその有する特定外国子会社等の第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）の全部又は一部の移転を受けた場合には、当該連結法人の当該適格合併等の日を含む連結事業年度以後の各連結事業年度における第一項の規定の適用については、次の各号に掲げる適格合併等の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該連結法人の前十年以内の各連結事業年度の個別課税済留保金額とみなす。例文帳に追加

(3) Where a consolidated corporation has acquired, as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a "qualified merger, etc."), the transfer of the whole or part of the number of shares, etc. of a specified foreign subsidiary company, etc. held through direct and/or indirect ownership prescribed in Article 66-6(2)(iii) (hereinafter referred to in this paragraph as the "number of shares, etc. held through direct and/or indirect ownership") by the merged corporation, the split corporation, the corporation making a capital contribution-in-kind or the corporation effecting post-formation acquisition of assets and/or liabilities, with regard to the application of the provision of paragraph (1) in the consolidated business year that includes the date of the said qualified merger, etc. and each subsequent consolidated business year of the said consolidated corporation, the amount specified in each of the following items for the category of qualified merger, etc. listed in the relevant item shall, pursuant to the provision of a Cabinet Order, be deemed to be the individually taxed amount of retained income of the said consolidated corporation for each consolidated business year within the preceding ten years:  - 日本法令外国語訳データベースシステム

１６　更正若しくは決定（以下この項において「更正決定」という。）又は国税通則法第三十二条第五項に規定する賦課決定（以下この項において「賦課決定」という。）で次の各号に掲げるものは、同法第七十条第一項から第四項まで（同条第二項第二号及び第三号に掲げる更正（同項に規定する純損失等の金額に係るものに限る。）に係る部分を除く。）の規定にかかわらず、当該各号に定める期限又は日から六年を経過する日まで、することができる。この場合において、同条第五項及び同法第七十一条第一項の規定の適用については、同法第七十条第五項中「前各項」とあるのは「前各項及び租税特別措置法第六十八条の八十八第十六項（連結法人の国外関連者との取引に係る課税の特例）」と、同法第七十一条第一項中「が前条」とあるのは「が前条及び租税特別措置法第六十八条の八十八第十六項（連結法人の国外関連者との取引に係る課税の特例）」と、「、前条」とあるのは「、前条及び同項」とする。例文帳に追加

(16) A reassessment or determination (hereinafter referred to in this paragraph as a "reassessment or determination") or an assessment and decision prescribed in Article 32(5) of the Act on General Rules for National Taxes (hereinafter referred to in this paragraph as an "assessment and decision"), which is listed in any of the following items, may be made within six years from the due date or other date specified in the relevant item, notwithstanding the provisions of Article 70(1) to (4) of the said Act (excluding the part concerning the reassessment listed in paragraph (2)(ii) and (iii) of the said Article (limited to a reassessment pertaining to the amount of net loss, etc. prescribed in the said paragraph)). In this case, with regard to the application of the provisions of Article 70(5) and Article 71(1) of the said Act: in Article 70(5) of the said Act, the phrase "preceding paragraphs" shall be deemed to be replaced with "preceding paragraphs and the provision of Article 68-88(16) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations)"; in Article 71(1) of the said Act, the phrase "preceding Article" shall be deemed to be replaced with "preceding Article and the provision of Article 68-88(16) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations)," and the phrase "preceding Article" shall be deemed to be replaced with "preceding Article and the said paragraph [Article 68-88(16) of the said Act]."  - 日本法令外国語訳データベースシステム

３　内国法人が適格合併、適格分割、適格現物出資又は適格事後設立（以下この項において「適格合併等」という。）により被合併法人、分割法人、現物出資法人又は事後設立法人からその有する特定外国子会社等の第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）の全部又は一部の移転を受けた場合には、当該内国法人の当該適格合併等の日を含む事業年度以後の各事業年度における第一項の規定の適用については、次の各号に掲げる適格合併等の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該内国法人の前十年以内の各事業年度の課税済留保金額とみなす。例文帳に追加

(3) Where a domestic corporation has acquired, as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a "qualified merger, etc."), the transfer of the whole or part of the number of shares, etc. of a specified foreign subsidiary company, etc. held through direct and/or indirect ownership prescribed in Article 66-6(2)(iii) (hereinafter referred to in this paragraph as the "number of shares, etc. held through direct and/or indirect ownership") by the merged corporation, the split corporation, the corporation making a capital contribution-in-kind or the corporation effecting post-formation acquisition of assets and/or liabilities, with regard to the application of the provision of paragraph (1) in the business year that includes the date of the said qualified merger, etc. and each subsequent business year of the said domestic corporation, the amount specified in each of the following items for the category of qualified merger, etc. listed in the relevant item shall, pursuant to the provision of a Cabinet Order, be deemed to be the taxed amount of retained income of the said domestic corporation for each business year within the preceding ten years:  - 日本法令外国語訳データベースシステム

この条約の適用上、「一方の締約国の居住者」とは、当該一方の締約国の法令の下において、住所、居所、本店又は主たる事務所の所在地、事業の管理の場所、法人の設立場所その他これらに類する基準により当該一方の締約国において課税を受けるべきものとされる者をいい、次のものを含む。(a)当該一方の締約国の政府及び当該一方の締約国の地方政府又は地方公共団体(b)当該一方の締約国の法令に基づいて設立された年金基金又は年金計画(c)当該一方の締約国の法令に基づいて設立された団体であって、専ら宗教、慈善、教育、科学、芸術、文化その他公の目的のために運営されるもの（当該一方の締約国の法令において所得又は収益の全部又は一部に対する租税が免除されるものに限る。）例文帳に追加

For the purposes of this Convention, the term“resident of a Contracting State” means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head or main office, place of management, place of incorporation or any other criterion of a similar nature, and also includes: (a) the Government of that Contracting State and any political subdivision or local authority thereof; (b) a pension fund or pension scheme established under the laws of that Contracting State; and (c) an organisation established under the laws of that Contracting State and operated exclusively for a religious, charitable, educational, scientific, artistic, cultural or public purpose(or for more than one of those purposes), only if all or part of its income or gains may be exempt from tax under the domestic laws of that Contracting State.  - 財務省

１６　更正若しくは決定（以下この項において「更正決定」という。）又は国税通則法第三十二条第五項に規定する賦課決定（以下この項において「賦課決定」という。）で次の各号に掲げるものは、同法第七十条第一項から第四項まで（同条第二項第二号及び第三号に掲げる更正（同項に規定する純損失等の金額に係るものに限る。）に係る部分を除く。）の規定にかかわらず、当該各号に定める期限又は日から六年を経過する日まで、することができる。この場合において、同条第五項及び同法第七十一条第一項の規定の適用については、同法第七十条第五項中「前各項」とあるのは「前各項及び租税特別措置法第六十六条の四第十六項（国外関連者との取引に係る課税の特例）」と、同法第七十一条第一項中「が前条」とあるのは「が前条及び租税特別措置法第六十六条の四第十六項（国外関連者との取引に係る課税の特例）」と、「、前条」とあるのは「、前条及び同項」とする。例文帳に追加

(16) A reassessment or determination (hereinafter referred to in this paragraph as a "reassessment or determination") or an assessment and decision prescribed in Article 32(5) of the Act on General Rules for National Taxes (hereinafter referred to in this paragraph as an "assessment and decision"), which is listed in any of the following items, may be made within six years from the due date or other date specified in the relevant item, notwithstanding the provisions of Article 70(1) to (4) of the said Act (excluding the part concerning the reassessment listed in paragraph (2)(ii) and (iii) of the said Article (limited to a reassessment pertaining to the amount of net loss, etc. prescribed in the said paragraph)). In this case, with regard to the application of the provisions of Article 70(5) and Article 71(1) of the said Act: in Article 70(5) of the said Act, the phrase "preceding paragraphs" shall be deemed to be replaced with "preceding paragraphs and the provision of Article 66-4(16) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons)"; in Article 71(1) of the said Act, the phrase "preceding Article" shall be deemed to be replaced with "preceding Article and the provision of Article 66-4(16) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons)," and the phrase "preceding Article" shall be deemed to be replaced with "preceding Article and the said paragraph [Article 66-4(16) of the said Act]."  - 日本法令外国語訳データベースシステム

何人も，意匠登録期間中に，かつ，意匠の登録所有者のライセンス又は許可を得ることなく，次の事項を行った場合は，登録意匠を侵害する。それに関連して意匠が登録された製品であって，登録意匠と同一であるか，全体的な印象において実質的に類似する意匠を具現するものを製造し又は製造の申出をすること，又は当該製品を，販売のため，又は取引若しくは事業目的で使用するために，オーストラリアに輸入すること，又は当該製品を販売し，賃貸し若しくは別途処分し，又は販売，賃貸若しくは別途処分の申出をすること，又は当該製品を，取引若しくは事業目的で何らかの方法で使用すること，又は当該製品を，(c)又は(d)に記載する事柄を行う目的で保有すること例文帳に追加

A person infringes a registered design if, during the term of registration of the design, and without the licence or authority of the registered owner of the design, the person: makes or offers to make a product, in relation to which the design is registered, which embodies a design that is identical to, or substantially similar in overall impression to, the registered design; or imports such a product into Australia for sale, or for use for the purposes of any trade or business; or sells, hires or otherwise disposes of, or offers to sell, hire or otherwise dispose of, such a product; or uses such a product in any way for the purposes of any trade or business; or keeps such a product for the purpose of doing any of the things mentioned in paragraph or (d).  - 特許庁

２　吸収分割承継会社である株式会社、合名会社、合資会社又は合同会社がする吸収分割による変更の登記の申請書には、商業登記法第十八条、第十九条、第四十六条、第八十五条（保険株式会社に係る同条第三号又は第八号に掲げる書面に係る部分を除く。）（会社分割の登記）、第九十三条（添付書面の通則）（同法第百十一条及び第百十八条において準用する場合を含む。）及び第百九条第一項（第二号中同法第八十五条第八号に掲げる書面に係る部分を除き、同法第百十六条第一項及び第百二十五条において準用する場合を含む。）に規定する書類のほか、前項各号に掲げる書類を添付しなければならない。例文帳に追加

(2) The documents listed in the items of the preceding paragraph shall be attached to a written application for registration of change due to an absorption-type split carried out by a Stock Company, general Partnership company, limited Partnership company or limited liability company that is the succeeding company in an absorption-type split, in addition to the documents set forth in the following provisions of the Commercial Registration Act: Article 18, Article 19, Article 46, Article 85 (excluding the segment pertaining to the documents listed in item (iii) or (viii) of the same Article with regard to a Stock Insurance Company) (Registration of Company Split), Article 93 (General Rules on Attached Documents) (including the cases where it is applied mutatis mutandis pursuant to Articles 111 and 118 of that Act) and Article 109, paragraph (1) (excluding that segment in item (ii) pertaining to the documents listed in Article 85, item (viii) of that Act and including the cases where it is applied mutatis mutandis pursuant to Article 106, paragraph (1) and Article 125 of that Act).  - 日本法令外国語訳データベースシステム

一　その償還期限後において償還する場合　当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額（当該所得税の額が明らかでないときは、当該割引債の券面金額から当該割引債に係る最終発行日における発行価額等を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、同項に規定する政令で定める金額）に、当該割引債の発行の際に同項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額。以下この条において同じ。）のうち、法第四十一条の十二第六項に規定する内国法人又は受託者（以下この条において「非課税法人等」という。）が当該割引債を所有していた期間に対応する部分の金額例文帳に追加

(i) Where redemption is made after the redemption date: Out of the income tax collected on said discount bonds pursuant to the provisions of Article 41-12, paragraph (3) of the Act (where the amount of said income tax is not clear, the amount obtained by deducting the issue price, etc. on the final issue date for said discount bonds from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in said paragraph) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of said paragraph; hereinafter the same shall apply in this Article), the amount corresponding to the period during which a domestic corporation or trustee prescribed in Article 41-12, paragraph (6) of the Act (hereinafter referred to as a "non-taxable corporation, etc." in this Article) held said discount bonds  - 日本法令外国語訳データベースシステム

３　特殊関係株主等である連結法人が前条第一項の規定の適用に係る特定外国法人の個別課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第八十一条の十五第一項から第三項までの規定の適用を受けるときは、第一項の規定により個別控除対象外国法人税の額とみなされた金額は、当該連結法人の政令で定める連結事業年度の連結所得の金額の計算上、益金の額に算入する。例文帳に追加

(3) Where a consolidated corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article with respect to the amount equivalent to the individually taxable retained income of a specified foreign corporation that is subject to the provision of the said paragraph, and the said consolidated corporation is also subject to the provision of Article 81-15(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of individually creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of consolidated income of the said consolidated corporation for the consolidated business year specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

千九百六十九年二月十日に東京で署名され、千九百八十年二月十四日に東京で署名された議定書によって改正された所得に対する租税に関する二重課税の回避及び脱税の防止のための日本国とグレート・ブリテン及び北部アイルランド連合王国との間の条約（以下この条において「旧条約」という。）は、２の規定に従ってこの条約が適用される租税につき、この条約の適用の日以後、適用しない。例文帳に追加

The Convention between Japan and the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at Tokyo on 10th February1969 as amended by the Protocol signed at Tokyo on 14thFebruary 1980 (“the prior Convention”) shall cease to be effective from the date upon which this Convention has effect in respect of the taxes to which the Convention applies in accordance with the provisions of paragraph 2 of this Article.  - 財務省

３　特殊関係株主等である内国法人が前条第一項の規定の適用に係る特定外国法人の課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める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

(3) Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article with respect to the amount equivalent to the taxable retained income of a specified foreign corporation that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム