「かるいざわ２ちょうめ」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

内閣府及び経済産業省は、2013年2月に賠償支援枠3.1兆円の拡大と、 損害賠償請求権の消滅時効に係る東京電力の対応等について盛り込ま れた総合特別事業計画の一部変更の認定を行った。例文帳に追加

In February 2013, the Cabinet Office and METI approved a partial alteration of the Comprehensive Special Business Plan which incorporates such matters as the expansion of the compensation support budget of 3.1 trillion yen and TEPCO’s responses to the extinctive prescription of the right to seek damage compensation. - 経済産業省

かかる脱蛋白天然ゴムラテックスは、（１）天然ゴムラテックスにカルボキシラト基を有する化合物を配合し、さらに蛋白分解酵素を加えて蛋白分解処理を施すことにより、または（２）天然ゴムラテックスに蛋白分解酵素と界面活性剤とを加えて蛋白分解処理を施した後、カルボキシラト基を有する化合物を配合することにより、調製される。例文帳に追加

The deproteinized natural rubber latex is prepared (1) by compounding natural rubber latex with a compound having a carboxylato group and adding protease to the latex to subject it to a proteolytic treatment or (2) by adding protease and a surfactant to natural rubber latex to subject it to a proteolytic treatment, followed by compounding a compound having a carboxylato group. - 特許庁

（１）式（I）で表される構造単位を含むメタクリレート系共重合体と、（２）光ラジカル開始剤と、（３）少なくとも光ラジカル開始剤にラジカルを発生させる光とは波長領域が異なる光の照射によって酸を発生する光酸発生剤と、（４）ラジカルにより架橋反応する架橋剤とを含む感光性樹脂組成物。例文帳に追加

The photosensitive resin composition comprises (1) a methacrylate-based copolymer containing a structural unit represented by formula (I), (2) a photoradical initiator, (3) a photoacid generator capable of generating an acid upon irradiation with light different in wavelength region from light which allows the photoradical generator to generate a radical, and (4) a crosslinking agent which causes a crosslinking reaction under the radical. - 特許庁

本発明に係るＮｂ_3Ｓｎ超電導線は、ブロンズ法により作製され、Ｎｂ／ブロンズ１の周りにＳｎ拡散防止用のＮｂバリア３を、さらにその外周に安定化銅部４を備えたＮｂ_3Ｓｎ超電導線であり、Ｎｂ／ブロンズ１とＮｂバリア３との間にＣｕ層２を介在させたものである。例文帳に追加

The Nb_3Sn superconductive wire is fabricated by a bronze process, this is the Nb_3Sn superconductive wire in which an Nb barrier 3 for Sn diffusion prevention is provided around an Nb/bronze 1 and in which a stabilized copper part 4 is provided further in its outer periphery, and a Cu layer 2 is interposed between the Nb/bronze 1 and the Nb barrier 3. - 特許庁

その背景としては、①欧米諸国が経済的関係の深い近隣諸国との間で貿易・投資の自由化・円滑化等による経済連携を図る動きを活発化させたこと（例：米国及びECがそれぞれNAFTA（1994 年発効） 及びEU（1993 年発足）への取組を加速させる等）、②NIEs やASEANがいち早く経済開放を推し進めることにより高成長を果たす中、チリ・メキシコ・ペルー等の新興国が貿易・投資の自由化や市場メカニズムの導入へと経済政策を転換させ、その中でEPA/FTAを活用する戦略を採ったこと、さらに、③我が国を含む東アジアがEPA/FTAに積極姿勢に転じたことなどが挙げられる。例文帳に追加

As background, the movement that 1. Western countries with strong existing economic ties were actively promoting economic cooperation, trade, investment liberalization and facilitation among neighboring countries (i.e.: U.S. and EC respectively NAFTA (entered into effect in 1994) and EU ((established 1993) and efforts to accelerate), 2. Meanwhile, NIEs and ASEAN pushed to achieve high growth through faster economic liberalization, and economic policy, and emerging economies such as Chile, Mexico, and Peru, will shift with the introduction of market mechanisms to trade and investment liberalization in which they took on strategy adopting EPA / FTA, 3. East Asia, including Japan, became positive towards EPA / FTA. - 経済産業省

また、セメント１００部に対して、長距離圧送用セメント混和材０．３〜２部とを含有するセメントミルクであるＡ材４００〜３０００容量部と、カルシウムアルミネートと石膏からなる凝結促進剤と、アクリル酸エステル共重合体エマルジョンとを混合した可塑化材であるＢ材１００容量部を、注入直前に混合してなる注入工法である。例文帳に追加

An injection construction method is constituted by mixing 400 to 3,000 pts.vol. of the A material being the cement milk containing 0.3 to 2 parts of the admixture for cement for long distance pressure feed and 100 pts.vol. a B material being a plasticizer constituted by mixing a setting accelerator comprising calcium aluminate and gypsum and an acrylic ester copolymer emulsion to 100 parts of cement directly before injection. - 特許庁

第百八十四条の二十　条約第二条（ｖｉｉ）の国際出願の出願人は、条約第四条（１）（ｉｉ）の指定国に日本国を含む国際出願（特許出願に係るものに限る。）につき条約第二条（ｘｖ）の受理官庁により条約第二十五条（１）（ａ）に規定する拒否若しくは同条（１）（ａ）若しくは（ｂ）に規定する宣言がされ、又は条約第二条（ｘｉｘ）の国際事務局により条約第二十五条（１）（ａ）に規定する認定がされたときは、経済産業省令で定める期間内に、経済産業省令で定めるところにより、特許庁長官に同条（２）（ａ）に規定する決定をすべき旨の申出をすることができる。例文帳に追加

Article 184-20 (1) Where a refusal under Article 25(1)(a) of the Treaty or a declaration under Article 25(1)(a) or (b) of the Treaty has been made by the receiving Office under Article 2(xv) of the Treaty, or a finding under Article 25(1)(a) of the Treaty has been made by the International Bureau under Article 2(xix) of the Treaty in relation to an international application (a patent application only) which specifies Japan as a designated State under Article 4(1)(ii) of the Treaty, the applicant of the international application under Article 2(vii) of the Treaty may make a request to the effect that the Commissioner of the Patent Office shall render a decision under Article 25(2)(a) of the Treaty in accordance with Ordinance of the Ministry of Economy, Trade and Industry within the time limit provided in Ordinance of the Ministry of Economy, Trade and Industry.  - 日本法令外国語訳データベースシステム

第四十八条の十六　条約第二条（ｖｉｉ）の国際出願の出願人は、条約第四条（１）（ｉｉ）の指定国に日本国を含む国際出願（実用新案登録出願に係るものに限る。）につき条約第二条（ｘｖ）の受理官庁により条約第二十五条（１）（ａ）に規定する拒否若しくは同条（１）（ａ）若しくは（ｂ）に規定する宣言がされ、又は条約第二条（ｘｉｘ）の国際事務局により条約第二十五条（１）（ａ）に規定する認定がされたときは、経済産業省令で定める期間内に、経済産業省令で定めるところにより、特許庁長官に同条（２）（ａ）に規定する決定をすべき旨の申出をすることができる。例文帳に追加

Article 48-16 (1) Where a refusal under Article 25(1)(a) of the Treaty or a declaration under Article 25(1)(a) or (b) of the Treaty has been made by the receiving Office as defined in Article 2(xv) of the Treaty, or a finding under Article 25(1)(a) of the Treaty has been made by the International Bureau as defined in Article 2(xix) of the Treaty in relation to an international application as defined in Article 2 (vii) of the Treaty (limited to an application for a utility model registration) which specifies Japan as a designated State under Article 4(1)(ii) of the Treaty, the applicant of the international application may make a request to the effect that the Commissioner of the Patent Office shall render a decision under Article 25(2)(a) of the Treaty in accordance with an Ordinance of the Ministry of Economy, Trade and Industry within the time limit provided in the Ordinance of the Ministry of Economy, Trade and Industry.  - 日本法令外国語訳データベースシステム

背景としては、①米国、ECがそれぞれNAFTA（1994年発効）、EU（1993年発足）への取組を加速させるなど、欧米が経済的関係の深い近隣諸国との間で貿易・投資の自由化・円滑化等による連携を図る動きを活発化させたこと、②NIEsやASEANがいち早く経済開放を推し進めることにより高成長を果たす中、チリ・メキシコ等の新興国が貿易・投資の自由化や市場メカニズムの導入へと経済政策を転換させ、その中でEPA／FTAを活用する戦略を採ったこと、さらに、③我が国を含む東アジアがEPA／FTAに積極姿勢に転じたことなどが挙げられる。例文帳に追加

The major reasons for such an increase in EPAs/FTAs include the following: (1) Moves have accelerated in the United States and Europe toward economic partnerships with their economically-linked neighboring countries through liberalization and the promotion of trade and investment, such as efforts for the NAFTA (enacted in 1994) by the United States and efforts for the EU (established in 1993) by the EC, (2) Newly emerging countries, such as Chile and Mexico, have changed their economic policies, liberalizing trade and investment and introducing market mechanisms, while NIEs and ASEAN have achieved high economic growth by opening up their markets ahead of other countries. In doing so, they have adopted the strategy of promoting EPAs/FTAs, and (3) East Asian countries, including Japan, have changed their stance in favor of EPAs/FTAs, etc. - 経済産業省

中小企業金融円滑化法案が、昨年秋の厳しい経済金融情勢の中、中小企業に対する金融の円滑化を図るために臨時の措置として、2回の年末、それから2回の年度末ということを視野に入れて、昨年１１月末、前・亀井静香（金融担当）大臣のときに国会を通過して、時限立法としてできたわけでございまして、中小企業金融円滑化法案の期限を延長するかどうかについては、我が国の経済及び中小企業の資金繰りの現状、あるいは金融機関の金融円滑化に向けた取組の進捗状況などをよく見ながら、この国会でも2回ほど今まで答弁していますように、延長を視野に入れて検討してまいりたいということでございます。例文帳に追加

The SME Financing Facilitation Act bill was developed in the midst of severe economic and financial conditions last fall to serve as a temporary measure to ensure smooth financing for SMEs over two calendar yearends and two fiscal yearends. It was at the end of November last year, when former Minister (for Financial Services) Shizuka Kamei was incumbent, that the bill passed the Diet to be enacted as temporary legislation. My answer to the question as to whether or not to extend the duration of the SME Financing Facilitation Act is that I would like to examine it with the possibility of extension in mind as I watch carefully things like the state of the Japanese economy and financing for SMEs, or the progress in any initiatives taken by financial institutions to facilitate financing, which is what I have stated twice or so during the current Diet session as well.  - 金融庁

その次に、2点目として、空売り規制のお話でございましたが、空売り規制に係る時限的措置につきましては、まだ、こういった我が国株式市場の状況等を勘案いたしまして、あるいは経済の状況等を勘案いたしまして、当分の間継続することが適当であると考えられますことから、本年10月末まで延長することとしているものであります例文帳に追加

As for your second question, which concerns temporary measures related to the restrictions on short-selling, we have decided to extend the period of the temporary measures until the end of October of this year, as we concluded that it would be appropriate to continue them for a while in light of stock market conditions and the economic situation  - 金融庁

本発明に係る標識類の立設構造においては、地盤Ｇの中に１本あるいは複数本の鋼管杭１，１・・が立て込まれており、それらの鋼管杭１，１・・の各基端に、平板状のベース部材２が、高さ調整用のワッシャ１０，１０・・を介在させることによって略水平になるように螺着されている。例文帳に追加

In an erection structure for signposts, one or more steel piles 1, 1... are driven in a ground G, and in a pedestal end of each of the steel piles 1, 1..., a plate-like base member 2 is screwed to be approximately horizontal by interposing washers 10, 10... for height adjustment. - 特許庁

２−メチル−１，５−ペンタンジアミンを５０モル％以上含むジアミン成分、およびアゼライン酸を５０モル％以上含むジカルボン酸成分を重縮合して得られ、２００ＭＶ／ｍの電界で分極処理を行った際の残留分極が３０ｍＣ／ｍ^２以上である強誘電性ポリアミド、導電性材料、およびスルホンアミド基を有する化合物を含むことを特徴とするポリアミド樹脂組成物。例文帳に追加

The polyamide resin composition contains: a ferroelectric polyamide obtained by polycondensation of a diamine component containing ≥50 mol% 2-methyl-1,5-pentadiamine and a dicarboxylic acid component containing ≥50 mol% azelaic acid and having a remnant polarization of ≥30 mC/m^2 when the polarization processing is conducted in the electric field of 200 MV/m; a conductive material; and a compound having a sulfonamide group. - 特許庁

２　前項の「対外直接投資」とは、居住者による外国法令に基づいて設立された法人の発行に係る証券の取得若しくは当該法人に対する金銭の貸付けであつて　当該法人との間に永続的な経済関係を樹立するために行われるものとして政令で定めるもの又は外国における支店、工場その他の事業所（以下「支店等」という。）の設置若しくは拡張に係る資金の支払をいう。例文帳に追加

(2) The "outward direct investment" set forth in the preceding paragraph shall mean acquisition of securities issued by a juridical person established pursuant to foreign laws and regulations or loan of money to the juridical person, which is specified by Cabinet Order as an act committed to establish a permanent economic relationship with the juridical person, or payment of funds pertaining to the establishment or expansion of branch offices, factories or other offices (hereinafter referred to as the "Branch Offices, etc.") in a foreign state, which is conducted by a resident.  - 日本法令外国語訳データベースシステム

第十条　政府は、この法律の施行後五年を経過した場合において、第一条の規定による改正後の銀行法（以下「新銀行法」という。）、第二条の規定による改正後の長期信用銀行法（以下「新長期信用銀行法」という。）及び第四条の規定による改正後の保険業法（以下「新保険業法」という。）の施行状況、銀行業及び保険業を取り巻く社会経済情勢の変化等を勘案し、新銀行法第二条第十三項に規定する銀行持株会社、新長期信用銀行法第十六条の四第一項に規定する長期信用銀行持株会社及び新保険業法第二条第十六項に規定する保険持株会社に係る制度について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。例文帳に追加

Article 10 Where five years have elapsed from the enforcement of this Act, the Government shall, taking into consideration the status of enforcement of the Banking Act revised by the provision of Article 1 (hereinafter referred to as the "Current Banking Act"), the Long-Term Credit Bank Act revised by the provision of Article 2 (hereinafter referred to as the "Current Long-Term Credit Bank Act") and the Insurance Business Act revised by the provision of Article 4 (hereinafter referred to as the "Current Insurance Business Act"), and changing socioeconomic conditions surrounding the banking and Insurance Businesses, among other factors, review the systems pertaining to the bank holding companies prescribed in Article 2, paragraph (13) of the Current Banking Act, the Long Term Credit Bank holding companies prescribed in Article 16-4, paragraph (1) of the Current Long-Term Credit Bank Act and the insurance holding companies prescribed in Article 2, paragraph (16) of the Current Insurance Business Act, and when it finds it necessary, take required measures based on its findings.  - 日本法令外国語訳データベースシステム

第二十三条　政府は、この法律の施行後五年を経過した場合において、新銀行法、新長期信用銀行法及び新保険業法の施行状況、銀行業及び保険業を取り巻く社会経済情勢の変化等を勘案し、新銀行法第二条第十項に規定する銀行主要株主、新長期信用銀行法第十六条の二の二第五項に規定する長期信用銀行主要株主及び新保険業法第二条第十四項に規定する保険主要株主に係る制度について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。例文帳に追加

Article 23 Where five years have elapsed after the enforcement of this Act, the Government shall, taking into consideration the status of enforcement of the Current Banking Act, the Current Long-Term Credit Bank Act and the Current Insurance Business Act, and changing socioeconomic conditions surrounding the banking and insurance businesses, among other factors, review the systems pertaining to Bank Major Shareholders as defined in Article 2, paragraph (10) of the Current Banking Act, Long-Term Credit Bank Major Shareholders as defined in Article 16-2-2, paragraph (5) of the Current Long-Term Credit Bank Act and Major Shareholders of Insurance Company as defined in Article 2, paragraph (14) of the Current Insurance Business Act, and when it finds it necessary, take required measures based on its findings.  - 日本法令外国語訳データベースシステム

８　法第六十六条の五第二項に規定する国外支配株主等及び資金供与者等に支払う負債の利子等の額から控除する政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額は、当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち特定債券現先取引等に係るものに、調整後平均負債残高を当該特定債券現先取引等に係る負債に係る平均負債残高で除して得た割合を乗じて計算した金額とする。例文帳に追加

(8) The amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by a Cabinet Order and is to be deducted from the amount of interest on liabilities, etc. to be paid to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 66-5(2) of the Act shall be the amount obtained by multiplying the amount of interest on liabilities, etc. to be paid to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said domestic corporation which pertain to a specified bond transaction with a repurchase/resale agreement, etc. by the ratio obtained by dividing the average balance of liabilities after adjustment by the average balance of liabilities regarding liabilities pertaining to the said specified bond transaction with a repurchase/resale agreement, etc.  - 日本法令外国語訳データベースシステム

８　法第六十八条の八十九第二項に規定する国外支配株主等及び資金供与者等に支払う負債の利子等の額から控除する政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額は、当該連結法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち特定債券現先取引等に係るものに、調整後平均負債残高を当該特定債券現先取引等に係る負債に係る平均負債残高で除して得た割合を乗じて計算した金額とする。例文帳に追加

(8) The amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by a Cabinet Order and is to be deducted from the amount of interest on liabilities, etc. to be paid to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 68-89(2) of the Act shall be the amount obtained by multiplying the amount of interest on liabilities, etc. to be paid to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said consolidated corporation which pertain to a specified bond transaction with a repurchase/resale agreement, etc. by the ratio obtained by dividing the average balance of liabilities after adjustment by the average balance of liabilities regarding the liabilities pertaining to the said specified bond transaction with a repurchase/resale agreement, etc.  - 日本法令外国語訳データベースシステム

２　国は、適正かつ公平な経済的な負担を課すことにより、事業者及び国民によって製品、容器等が廃棄物等となることの抑制又は製品、容器等が循環資源となった場合におけるその適正かつ円滑な循環的な利用若しくは処分に資する行為が行われることを促進する施策に関し、これに係る措置を講じた場合における効果、我が国の経済に与える影響等を適切に調査し、及び研究するとともに、その措置を講ずる必要がある場合には、その措置に係る施策を活用して循環型社会の形成を推進することについて国民の理解と協力を得るように努めるものとする。例文帳に追加

(2) With regard to policies to urge business operators and citizens, by imposing appropriate and fair economic burdens, to take actions contributing to the prevention or reduction of the generation of wastes, etc. from products, containers, etc. or the appropriate and smooth cyclical use or disposal of products, containers, etc. when they have become circulative resources, the State shall conduct proper surveys and studies on any possible effects, influences on the Japanese economy, etc. if any measures under such policies are taken, and shall make efforts to gain understanding and cooperation from citizens towards establishing a Sound Material-Cycle Society by making use of such policies and measures if it is necessary to introduce them.  - 日本法令外国語訳データベースシステム

アルミニウム支持体上に、エチレン性不飽和二重結合を有する化合物と、光重合開始剤と、高分子結合剤とを含有する光重合型感光性組成物からなる感光層を有する感光性平版印刷版を、画像露光した後、（１）無機のアルカリ剤と、（２）ポリオキシアルキレンエーテル基を有するノニオン系界面活性剤と、（３）カルボキシル基を有するポリマーとを含有する現像液で現像することを特徴とする。例文帳に追加

A photosensitive planographic printing plate with a photosensitive layer comprising a photopolymerization type photosensitive composition containing a compound having an ethylenically unsaturated double bond, a photopolymerization initiator and a polymer binder on an aluminum substrate is imagewise exposed and developed with a developing solution containing (1) an inorganic alkali agent, (2) a nonionic surfactant having a polyoxyalkylene ether group and (3) a polymer having carboxyl groups. - 特許庁

第十条　動物（哺乳類、鳥類又は爬虫類に属するものに限り、畜産農業に係るもの及び試験研究用又は生物学的製剤の製造の用その他政令で定める用途に供するために飼養し、又は保管しているものを除く。以下この節及び次節において同じ。）の取扱業（動物の販売（その取次ぎ又は代理を含む。次項において同じ。）、保管、貸出し、訓練、展示（動物との触れ合いの機会の提供を含む。次項において同じ。）その他政令で定める取扱いを業として行うことをいう。以下「動物取扱業」という。）を営もうとする者は、当該業を営もうとする事業所の所在地を管轄する都道府県知事（地方自治法（昭和二十二年法律第六十七号）第二百五十二条の十九第一項の指定都市（以下「指定都市」という。）にあつては、その長とする。以下この節、第二十五条第一項及び第二項並びに第四節において同じ。）の登録を受けなければならない。例文帳に追加

Article 10 (1) A person who intends to engage in a business that handles animals (such animals shall be limited to mammals, birds, and reptiles, and shall exclude those pertaining to livestock farming and those being cared for or kept in order to be provided for use in testing and research, use in manufacturing biological preparations, or for other uses specified by a Cabinet Order; hereinafter the same shall apply in this Section and the following Section) (such business shall include selling [including acting as an intermediary or agent therefor; the same shall apply in the following paragraph], keeping, lending, training, exhibiting [including the provision of opportunities for contact with animals; the same shall apply in the following paragraph] or other handling specified by a Cabinet Order with regard to animals; hereinafter referred to as the "animal handling business") shall receive registration from the prefectural governor having jurisdiction over the location of the place of business where the person intends to engage in said business (in the case of a designated city set forth in Article 252-19(1) of the Local Autonomy Act [Act No. 67 of 1947] [hereinafter referred to as the "designated city"], the mayor of said designated city; hereinafter the same shall apply in this Section, Article 25(1) and (2) and Section 4).  - 日本法令外国語訳データベースシステム

第四十条の四　次に掲げる居住者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、昭和五十三年四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（以下この項及び次項において「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者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。以下この項及び次項において同じ。）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。以下この項及び次項において同じ。）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（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、その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その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 40-4 (1) Where an affiliated foreign company related to any of the following residents, 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 (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after April 1, 1978, 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 and the next 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 resident 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; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as "taxable retained income" in the next Article) shall be deemed to be the resident's income 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