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かんぞうえいずの部分一致の例文一覧と使い方

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例文

三 科学技術、経営管理その他の分野に関する専門的知識又は特別の技能を有する者の当該知識又は技能を活用して行なう役務の提供を主たる内容とする事業(機械設備の販売その他事業を行なう者の主たる業務に附随して行なわれる場合における当該事業及び法第百六十四条第一項第二号(非居住者に対する課税の方法)又は法人税法第百四十一条第二号(外国法人に係る法人税の課税標準)に規定する建設、すえ付け、組立てその他の作業の指揮監督の役務の提供を主たる内容とする事業を除く。)例文帳に追加

iii) A business that is mainly intended to provide services carried out by persons who have expert knowledge or specialist skills in science and technology, business management or other fields by utilizing the said knowledge or skills (excluding a business conducted in association with the principal operations of a person who engages in sales and other businesses concerning machinery and equipment, and a business that is mainly intended to provide services for directing and supervising construction, installation, assembly or any other work as prescribed in Article 164(1)(ii) (Method of Taxation on Nonresidents) of the Act or Article 141(ii) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Corporation Tax Act  - 日本法令外国語訳データベースシステム

大阪高裁平成9年2月27日判決・判時1624号131頁「控訴人会社は、自ら本件装置を操作するものではないが、被控訴人が管理する音楽著作物の上映権及び演奏権を侵害するおそれの極めて高い、業務用カラオケ装置をユーザーに提供することを内容とする、リース業務を日常的に反復継続する者として、・・・本件装置のユーザーが被控訴人の許諾を得ないまま本件装置をカラオケ伴奏による客の歌唱に使用すれば、被控訴人が管理する音楽著作物の上映権及び演奏権を侵害することになることを知っていたか、仮に知らなかったとしても容易に知り得たのであるから、これを知るべきであったというべきである。しかるところ、控訴人会社は、・・・許諾を得ないまま本件店舗において本件装置を使用して客に歌唱させていることを認識しながら、右著作権侵害の結果を認容しつつ、本件リース契約を継続、更改して本件装置を提供し、控訴人則子及び同隆による前示本件著作権侵害行為に加担したというべきである。」例文帳に追加

Osaka High Court Judgment, February 27, 1997, p.131 of Hanrei Jiho vol. 1624 "The Respondent Company does not operate the Device by itself, but repeatedly conducts a certain lease business which provides commercially used karaoke devices to users which are highly likely to infringe the representation and performance rights of musical works managed by the Appellant [omitted]. If the user uses this Device for providing karaoke music to their customers without being licensed by the Appellant, the user was aware that it violates the representation and performance rights of musical works managed by the Appellant. Alternatively, if he/she was not aware of it, they should have been, as it would be easy for such user to become aware of it. In this particular case, the Respondent Company was aware of the fact that it continued to provide customers with karaoke services by using the Device without holding any license to do so. The Respondent Company continued and renewed the Lease Agreement and provided the Device, silently accepting Therefore, the Respondent acted jointly with Appellants Noriko and Takashi in the aforementioned infringement of copyrights."  - 経済産業省

(2) 商標がその登録時又は確立時から後に誤認を生じさせるようになったか又は法律若しくは公序良俗に反するものとなった場合 登録商標が過去5年間使用されておらず,かつ,所有者がその不使用について正当な理由を提示することができない場合は,当該商標の登録は無効とされる。所有者の同意を得た上での商標の使用は,所有者自身による使用と同等であるとみなされる。ただし,5年間の不使用期間が経過したが登録無効の請求がある前に当該商標が使用された場合は,登録無効を請求することはできない。無効の請求前3月以内に行われた当該商標の使用は,当該使用の準備が無効請求の行われることを所有者が知った後に開始された場合は,考慮されないものとする。 登録無効の理由が,商標が登録された商品の一部について存在するに過ぎない場合は,登録は,それらの商品についてのみ無効とされる。例文帳に追加

(2) if the mark has become misleading or contrary to law and order or morality since it was registered or became established. A trademark registration shall be invalidated if the trademark has not been used for the last five years and the proprietor is unable to give a proper reason for the non-use. Use of a trademark with the proprietor’s consent shall be considered equivalent to use by the proprietor. Invalidation of a registration may not be sought, however, if the trademark has been used after the expiry of a five-year period of non-use but before the request for invalidation. In such case any use of the trademark that occurred during the three months preceding the request for invalidation shall not be considered if the preparations for use commenced only after the proprietor became aware that a request for invalidation might be filed. If the ground for invalidation of a registration concerns only some of the goods for which the trademark has been registered, the registration will be invalidated only in respect of those goods.  - 特許庁

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

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

例文

第六十八条の九十三の六 特殊関係株主等(特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。)と特殊関係内国法人との間に特定関係(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又は出資を間接に保有する関係として政令で定める関係をいう。)がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人(以下この款において「外国関係法人」という。)のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの(以下この款において「特定外国法人」という。)が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等(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をいう。)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連結法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式又は出資の第六十六条の九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(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、当該特殊関係株主等である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当該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 68-93-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a special relationship (meaning a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares or capital contributions that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph as "issued shares, etc."), 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 a tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, etc. (meaning dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act) (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 consolidated corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim prescribed in Article 66-9-6(1) vested in such shares or capital contributions (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 profit of the consolidated corporation that is the said specially-related shareholder, etc., 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


例文

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

第二十四条 有価証券の発行者である会社は、その会社が発行者である有価証券(特定有価証券を除く。次の各号を除き、以下この条において同じ。)が次に掲げる有価証券のいずれかに該当する場合には、内閣府令で定めるところにより、事業年度ごとに、当該会社の商号、当該会社の属する企業集団及び当該会社の経理の状況その他事業の内容に関する重要な事項その他の公益又は投資者保護のため必要かつ適当なものとして内閣府令で定める事項を記載した報告書(以下「有価証券報告書」という。)を、当該事業年度経過後三月以内(当該会社が外国会社である場合には、公益又は投資者保護のため必要かつ適当なものとして政令で定める期間内)に、内閣総理大臣に提出しなければならない。ただし、当該有価証券が第三号に掲げる有価証券(株券その他の政令で定める有価証券に限る。)に該当する場合においてその発行者である会社(報告書提出開始年度(当該有価証券の募集又は売出しにつき第四条第一項本文若しくは第二項本文又は第二十三条の八第一項本文若しくは第二項の規定の適用を受けることとなつた日の属する事業年度をいい、当該報告書提出開始年度が複数あるときは、その直近のものをいう。)終了後五年を経過している場合に該当する会社に限る。)の当該事業年度の末日及び当該事業年度の開始の日前四年以内に開始した事業年度すべての末日における当該有価証券の所有者の数が政令で定めるところにより計算した数に満たない場合であつて有価証券報告書を提出しなくても公益又は投資者保護に欠けることがないものとして内閣府令で定めるところにより内閣総理大臣の承認を受けたとき、当該有価証券が第四号に掲げる有価証券に該当する場合において、その発行者である会社の資本金の額が当該事業年度の末日において五億円未満(当該有価証券が第二条第二項の規定により有価証券とみなされる有価証券投資事業権利等である場合にあつては、当該会社の資産の額として政令で定めるものの額が当該事業年度の末日において政令で定める額未満)であるとき、及び当該事業年度の末日における当該有価証券の所有者の数が政令で定める数に満たないとき、並びに当該有価証券が第三号又は第四号に掲げる有価証券に該当する場合において有価証券報告書を提出しなくても公益又は投資者保護に欠けることがないものとして政令で定めるところにより内閣総理大臣の承認を受けたときは、この限りでない。例文帳に追加

Article 24 (1) When Securities (excluding Regulated Securities; hereinafter the same shall apply in this Article, except in the following items) issued by a company fall under any of the categories specified in the following items, the company shall submit, for each business year, a report stating the trade name of the company, financial conditions of the Corporate Group to which the company belongs and of the company, other important matters concerning the company's business and other matters specified by a Cabinet Office Ordinance as necessary and appropriate for the public interest or protection of investors (hereinafter referred to as an "Annual Securities Report") to the Prime Minister within three months after the end of that business year (or, in the case of a foreign company, within the period specified by a Cabinet Order as the period necessary and appropriate for the public interest or protection of investors) pursuant to the provisions of a Cabinet Office Ordinance; provided however, that this shall not apply to cases where the Securities issued by the company fall under the category of Securities specified in item (iii) below (limited to share certificates and other Securities specified by a Cabinet Order) and the numbers of holders of the Securities on the last day of that business year and on the respective last days of the business years that began within four years before the day on which that business year began are fewer than the number calculated pursuant to the provisions of a Cabinet Order, if the Prime Minister approves pursuant to the provisions of a Cabinet Office Ordinance that even if the company does not submit Annual Securities Reports, the public interest or protection of investors would not be impaired (limited to the company for which five years have already passed after the end of the Starting Year of the Report Submission (meaning the business year that includes the day on which the main clause of Article 4(1) or (2) or the main clause of Article 23-8(1) or (2) became applicable to the Public Offering or Secondary Distribution of the Securities, or, the latest one of such business years); where the Securities issued by the company fall under the category of Securities specified in item (iv) below, if the amount of the stated capital of the company is less than 500 million yen (or if, in cases where the Securities are Rights in Securities Investment Business, etc. that shall be deemed as Securities under Article 2(2), the amount that is specified by a Cabinet Order as the amount of the stated capital of the company is less than the amount specified by a Cabinet Order on the last day of that business year) or if the number of holders of the Securities on the last day of that business year are fewer than the number specified by a Cabinet Order; and where the Securities issued by the company fall under the category of Securities specified in item (iii) or (iv) below, if the Prime Minister approves as specified by a Cabinet Order that even if the company does not submit Annual Securities Reports, the public interest or protection of investors would not be impaired.  - 日本法令外国語訳データベースシステム

「Active Aging1」をテーマに2013年12月3日から5日まで東京において開催された第11回ASEAN・日本社会保障ハイレベル会合で、ASEAN+3各国の保健、社会福祉及び労働分野の参加者は、今年がASEAN日本友好40周年であり、我が国とASEAN各国の間でこれまでの友好的な関係を想起し、今後のさらなる協力関係の強化と戦略的なパートナーシップを目指し、ASEAN・日本社会保障ハイレベル会合を2003年より開催している日本政府のイニシアティブに感謝するとともに、第11回会合は、保健、社会福祉及び労働分野におけるActive Agingに関する情報共有と意見交換のための有効な場であることを認識し、また、本年11月に日本政府がジャカルタにおいてASEAN地域における高齢化に係る国際貢献に関する講演会(ASEAN-Japan Seminar, The Regional Cooperation for the Aging Society)が行われたことを評価しつつ、地域協力に関する努力の継続とさらなる連携の促進を期待し、世界の高齢化は急速に進行しており、2050年には60歳以上の人口が20億人に達することを留意し、ASEAN諸国においては今後急速に高齢化が進み、高齢者の健康保持や、福祉及び社会保障ニーズへの対応、高齢者の孤立・貧困防止などの対策が急務であることを認識し、保健・福祉・労働分野における高齢化の現状及び対策の推進に際して、ASEAN諸国は多様であり、また、ASEAN諸国と日本では置かれている状況や文化・社会的背景が異なること、それゆえ現在直面している課題が異なることを考慮し、さらに、「国際的なActive Ageingにおける日本の貢献に関する検討会」での議論成果に留意する。例文帳に追加

We, the participants representing health, social welfare and labour sectors of the ASEAN plus 3 countries at the 11th ASEAN & Japan High Level Officials Meeting on Caring Societies (hereafter referred to as the Meeting) held in Tokyo, Japan, on 3-5 December 2013, which carried the themeActive Aging”;Remembering that this year marks the 40th year since the relations between ASEAN and the Japanese Government began, and that we have kept cordial relationships throughout this time, aiming to further enhance our cooperations and build strategic partnerships in the future;Acknowledging with appreciation the initiative of the Government of Japan to convene the ASEAN-Japan High-level Officials Meeting on Caring Societies since 2003, particularly this 11th Meeting as an effective platform of information sharing and exchange of views on the health, social welfare and labour aspects ofActive Aging”;Also, acknowledging with appreciation the active initiatives by the Government of Japan for holding the “ASEAN-Japan Seminar, The Regional Cooperation for the Aging Societyin Jakarta this November, with hopes that these efforts will continue and promote further collaborations in the future;Noting that aging is progressing worldwide, and by 2050 the population of age 60 years and over will reach 2 billion;Recognizing that ASEAN countries will experience rapid aging in years to come, and face new challenges such as maintaining health, responding to welfare and social security needs, prevention of isolation and poverty of the elderly that require urgent attention;Considering that the current situation of aging in the health, labour and welfare sector and the promotion of measures related to aging in ASEAN countries vary, and that cultural and social backgrounds differ between ASEAN member states and Japan, therefore the current issues that are faced by each country may not be the same;Also, noting the results of the discussions made by the “Study Group for Japan’s International Contributions to Active Aging.” - 厚生労働省

本類には,特に,次が含まれる。 -宿泊設備,部屋及び食事についてホテル,下宿屋,旅行者キャンプ,民宿,観光牧場,サナトリウム,療養所,予後保養所が提供するサービス -基本的に摂取のために準備された食べ物又は飲み物の提供に従事する事業所が提供するサービス。このようなサービスは,レストラン,セルフサービス・レストラン,軽食店等が提供する。 -個人のニーズを満たす事業所が提供するサービス。このようなサービスには,社交エスコート,美容院,理髪店,葬儀場及び火葬場などが含まれる。 -組織の一員としての人が個別的に又は集団的に提供する高度の精神活動を要し,かつ,人の活動の複雑な分野の理論的又は実際的な側面に関連するサービス。奥深く幅広い大学教育又は同等の経験を有する人が提供するサービス。技師,化学者,物理学者等の職業に従事する者が提供するサービスは本類に含まれる。 -旅行者のためにホテルを確保する旅行エージェント又はブローカーのサービス -評価,見積り,研究及び報告に従事する技師のサービス -組合がその構成員に提供する(他類に属さない。)サービス例文帳に追加

This Class includes, in particular: services rendered in procuring lodgings, rooms and meals, by hotels, boarding houses, tourist camps, tourist houses, dude ranches, sanatoria, rest homes and convalescence homes; services rendered by establishments essentially engaged in procuring food or drink prepared for consumption; such services can be rendered by restaurants, self service restaurants, canteens, etc.; personal services rendered by establishments to meet individual needs; such services may include social escorts, beauty salons, hairdressing salons, funeral establishments or crematoria; services rendered by persons, individually or collectively, as a member of an organization, requiring a high degree of mental activity and relating to theoretical or practical aspects of complex branches of human effort; the services rendered by these persons having a deep and extensive university education or equivalent experience; such services rendered by representatives of professions such as engineers, chemists, physicists, etc., are included in this class; services of travel agents or brokers ensuring hotel accommodation for travellers; services of engineers engaged in valuing, estimates, research and reports; services (not included in other classes) rendered by associations to their own members.  - 特許庁

例文

第二条 この法律において「公益通報」とは、労働者(労働基準法(昭和二十二年法律第四十九号)第九条に規定する労働者をいう。以下同じ。)が、不正の利益を得る目的、他人に損害を加える目的その他の不正の目的でなく、その労務提供先(次のいずれかに掲げる事業者(法人その他の団体及び事業を行う個人をいう。以下同じ。)をいう。以下同じ。)又は当該労務提供先の事業に従事する場合におけるその役員、従業員、代理人その他の者について通報対象事実が生じ、又はまさに生じようとしている旨を、当該労務提供先若しくは当該労務提供先があらかじめ定めた者(以下「労務提供先等」という。)、当該通報対象事実について処分(命令、取消しその他公権力の行使に当たる行為をいう。以下同じ。)若しくは勧告等(勧告その他処分に当たらない行為をいう。以下同じ。)をする権限を有する行政機関又はその者に対し当該通報対象事実を通報することがその発生若しくはこれによる被害の拡大を防止するために必要であると認められる者(当該通報対象事実により被害を受け又は受けるおそれがある者を含み、当該労務提供先の競争上の地位その他正当な利益を害するおそれがある者を除く。次条第三号において同じ。)に通報することをいう。例文帳に追加

Article 2 (1) The term "Whistleblowing" as used in this Act shall mean whistleblowing made by a worker (which shall mean worker as provided for in Article 9 of the Labor Standards Act (Act No. 49 of 1947); the same shall apply hereinafter), without a purpose of obtaining an wrongful gain, a purpose of causing damages to others, or any other wrongful purpose, about Reportable Fact that has been occurred, is being occurred or is about to be occurred by "Business Operator" (which shall mean any of the following business operators (which shall mean juridical person, other organization and individual who operates a business)), or such persons as officer, employee or agent in the workplace where the worker is occupied in performing the Business Operator's business activities, to the said Business Operator or the person designated by the said Business Operator in advance (hereinafter referred to as "Business Operator, etc."), to an Administrative Organ with the authority to impose disposition (which shall mean an order, rescission, and other acts involving the exercise of public authority; the same shall apply hereinafter) or recommendation, etc. (which shall mean a recommendation and other acts which are not disposition; the same shall apply hereinafter) upon the said Reportable Fact, or to any person who are recognized to be necessary to do whistleblowing to the said Reportable Fact in order to prevent the occurrence thereof or the spread of damage caused thereby (including person who suffers or might suffer damage from the said Reportable Fact, but excluding any person who might cause damages to the competitive position or any other legitimate interests of the Business Operator; the same shall apply in Item (iii) of the following Article.).  - 日本法令外国語訳データベースシステム

例文

第十条 意匠登録出願人は、自己の意匠登録出願に係る意匠又は自己の登録意匠のうちから選択した一の意匠(以下「本意匠」という。)に類似する意匠(以下「関連意匠」という。)については、当該関連意匠の意匠登録出願の日(第十五条において準用する特許法(昭和三十四年法律第百二十一号)第四十三条第一項又は第四十三条の二第一項若しくは第二項の規定による優先権の主張を伴う意匠登録出願にあつては、最初の出願若しくは千九百年十二月十四日にブラッセルで、千九百十一年六月二日にワシントンで、千九百二十五年十一月六日にヘーグで、千九百三十四年六月二日にロンドンで、千九百五十八年十月三十一日にリスボンで及び千九百六十七年七月十四日にストックホルムで改正された工業所有権の保護に関する千八百八十三年三月二十日のパリ条約第四条C(4)の規定により最初の出願とみなされた出願又は同条A(2)の規定により最初の出願と認められた出願の日。以下この項において同じ。)がその本意匠の意匠登録出願の日以後であつて、第二十条第三項の規定によりその本意匠の意匠登録出願が掲載された意匠公報(同条第四項の規定により同条第三項第四号に掲げる事項が掲載されたものを除く。)の発行の日前である場合に限り、第九条第一項又は第二項の規定にかかわらず、意匠登録を受けることができる。例文帳に追加

Article 10 (1) Notwithstanding Article 9(1) or (2), an applicant for design registration may obtain design registration of a design that is similar to another design selected from the applicant's own designs either for which an application for design registration has been filed or for which design registration has been granted (hereinafter the selected design is referred to as the "Principal Design" and a design similar to it is referred to as a "Related Design"), if the filing date of the application for design registration of the Related Design (or when the application for design registration of the Related Design contains a priority claim under Article 43(1), 43-2(1) or 43-2(2) of the Patent Act (Act No. 121 of 1959) as applied mutatis mutandis under Article 15 of this Act, the filing date of the earliest application, the filing date of an application that is deemed to be the earliest application under Article 4.C(4) of the Paris Convention for the Protection of Industrial Property of March 20, 1883, as revised at Brussels on December 14, 1900, at Washington on June 2, 1911, at Hague on November 6, 1925, at London on June 2, 1934, at Lisbon on October 31, 1958, and at Stockholm on July 14, 1967, or the filing date of an application that is recognized as the earliest application under Article 4.(A)2 of the Paris Convention, hereinafter the same shall apply in this paragraph) is on or after the filing date of the application for design registration of the Principal Design and before the date when the design bulletin in which the application for design registration of the Principal Design is published under Article 20(3) (except for a design bulletin in which the matters listed in Article 20(3)(iv) were published under Article 20(4)) is issued.  - 日本法令外国語訳データベースシステム

第二十四条の六 金融商品取引所に上場されている株券、流通状況が金融商品取引所に上場されている株券に準ずるものとして政令で定める株券その他政令で定める有価証券(以下この条、第二十七条の二十二の二から第二十七条の二十二の四まで及び第百六十七条において「上場株券等」という。)の発行者である会社は、会社法第百五十六条第一項(同法第百六十五条第三項の規定により読み替えて適用する場合を含む。)の規定による株主総会の決議又は取締役会の決議があつた場合には、内閣府令で定めるところにより、当該決議があつた株主総会又は取締役会(以下この項において「株主総会等」という。)の終結した日の属する月から同法第百五十六条第一項第三号に掲げる期間の満了する日の属する月までの各月(以下この項において「報告月」という。)ごとに、当該株主総会等の決議に基づいて各報告月中に行つた自己の株式に係る上場株券等の買付けの状況(買付けを行わなかつた場合を含む。)に関する事項その他の公益又は投資者保護のため必要かつ適当なものとして内閣府令で定める事項を記載した報告書を、各報告月の翌月十五日までに、内閣総理大臣に提出しなければならない。例文帳に追加

Article 24-6 (1) A company which has issued share certificates listed in a Financial Instruments Exchange, share certificates specified by a Cabinet Order as those of which the state of distribution can be regarded as being equivalent to share certificates listed in a Financial Instruments Exchange or other Securities specified by a Cabinet Order (hereinafter collectively referred to as "Listed Share Certificates, etc." in this Article, Articles 27-22-2 to 27-22-4 and Article 167) shall, when a resolution of a shareholders meeting or board of directors' meeting set forth in Article 156(1) of the Companies Act (including the cases where it is applied by replacing certain terms pursuant to Article 165(3) of said Act) are made, submit a report which, pursuant to the provisions of a Cabinet Office Ordinance, states matters pertaining to the status of buyback of Listed Share Certificates, etc. issued by itself conducted based on the resolution of the shareholders meeting or board of directors' meeting (hereinafter referred to as the "Shareholders Meeting, etc." in this paragraph) during each month from the month which includes the day when the resolution of the Shareholders Meeting, etc. is made to the month which includes the day when the period set forth in Article 156(1)(iii) of said Act is to expire (each month is referred to as the "Reporting Month" in this paragraph) (including the cases where no buyback is conducted) and other matters specified by a Cabinet Office Ordinance as necessary and appropriate for the public interest or protection of investors to the Prime Minister by the 15th day of the month following each Reporting Month.  - 日本法令外国語訳データベースシステム

1 この法律は、平成十四年三月三十一日までの間において政令で定める日から施行する。ただし、第二条中自衛隊法第三十六条の四第一項の改正規定、同条を同法第三十六条の八とする改正規定、同法第三十六条の三を同法第三十六条の七とする改正規定、同法第三十六条の二の前の見出しを削る改正規定、同条の改正規定、同条を同法第三十六条の六とし、同条の前に見出しを付する改正規定及び同法第三十六条の次に四条を加える改正規定並びに第三条(防衛庁の職員の給与等に関する法律第三条第一項、第二十二条第一項、第二十四条の四及び第二十四条の五の改正規定、同条を同法第二十四条の六とする改正規定、同法第二十四条の四の次に一条を加える改正規定並びに同法第二十八条の三の改正規定に係る部分を除く。)、第四条及び附則第三項から第五項までの規定は、公布の日から施行する。例文帳に追加

(1) This Act shall come into effect as from a date prescribed by Cabinet Order no later than March 31, 2002; provided, however, the following provisions shall come into effect as from the day of promulgation. Those provisions of Article 2 that amend the following: paragraph (1) of Article 36-4 of the Self Defense Forces Act ("SDF Act"); "Article 36-4" of the SDF Act to read as "Article 36-8" of the SDF Act; "Article 36-3" of the SDF Act to be "Article 36-7" of the SDF Act; the SDF Act by deleting the heading preceding Article 36-2 of the SDF Act; Article 36-2; "Article 36-2" of the SDF to be "Article 36-6" of the SDF Act; the SDF Act by adding a heading to precede Article 36-6; and the SDF Act by adding four Articles after Article 36. The provisions of Article 3 (excluding parts that amend the following: paragraph (1) of Article 3 of the Act on Remuneration, etc. of Ministry of Defense Personnel; paragraph (1) of Article 22 of such Act; Articles 24-4 and 24-5 of such Act; "Article 24-5" of such Act to be "Article 24-6"; such Act by adding one Article after Article 24-4; and Article 28-3 of such Act). The provisions of Article 4. The provisions of paragraphs (3) through (5) of the Supplementary Provisions.  - 日本法令外国語訳データベースシステム

それから、金融庁の経済対策にどのような内容を盛り込むのかというご質問だと思いますが、金融庁といたしましては引き続き為替・株式市場等の動向を注視するとともに、金融仲介機能が十分に発揮されているとの観点から、経済・金融情勢に応じて適切に対応してまいりたいと思っておりまして、実は今日も閣僚懇で中小企業に対する金融の話が、たしか経済財政担当大臣からも出ておりまして、ご存じのように、この中小企業金融円滑化法案、これは3党合意に基づいてつくった法律でございますが、以前、亀井大臣のときにつくらせていただきまして、これは2年間ですから、2回年末と年度末を含む法律でございまして、これは私、今、非常に色々ずっと注視しておりますが、これは日本において私は非常に画期的な法律だと思っておりまして、メガバンクの視点が変わったというか、ある財務局の人に聞いたら、信金信組の大会なんかにメガバンクが来たことは一度もなかったんだけど、あの法律ができてから来だしたという話も聞きますので、やっぱり当たり前ですけれども、日本の企業は99.7%は中小企業ですし、4,200万人の方は中小企業で働いておられるわけですから、どちらかというと中小企業は機動的、弾力的に非常に貴重な存在でもございますから、そういったところに、いつかお話ししたかと思いますけれども、私も北九州市でございますから、中小企業の大変本場のようなところでございますし、経営者からも、「本当に中小企業円金融滑化法案ができて、何とか自見さん、生き延びていると。」しかし、今欲しいのは仕事だというようなことも、もうほんとに悲鳴に近いような声を経営者から聞いておりますので、そんなこともこれ勘案しながら、適時適切な政策をしてやっていきたいと思っています。例文帳に追加

I assume you are asking what FSA’s economic policies would consist of. The FSA will continue to closely monitor the developments in markets including foreign exchange and stock markets, and respond properly according to the economic and financial climate from the viewpoint of sufficiently demonstrating financial intermediation functions. In fact, at today’s informal gathering with Cabinet ministers, financial measures for SMEs were brought up by the Minister of State for Economic and Fiscal Policy, if I am not mistaken. As you may already know, the Act concerning Temporary Measures to Facilitate Financing for SMEs, etc. was established based on the agreement among the three ruling parties when Shizuka Kamei served as Minister for Financial Services. I am paying very close attention to the Act, which covers a period of two years including two year ends and two fiscal year ends; I believe this is groundbreaking legislation in Japan. The perspectives of megabanks seems to have somewhat changed, as I have been told by a staff member at one of the local financial bureaus that a megabank started participating in conventions of shinkin banks and credit unions since the establishment of the Act for the first time ever. It may be common knowledge, but 99.7% of companies in Japan are SMEs, and 42 million people work for SMEs. SMEs are rather agile, flexible and extremely precious. As I may have mentioned previously, in my hometown Kitakyushu City, which is a city dominated by SMEs, I have been told by businesspeople that their companies have actually managed to survive due to the establishment of the Act. Then again, I have also heard cries from them that what they want now is work, so we intend to execute appropriate policies in a timely manner by taking these matters into consideration as well.  - 金融庁

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

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

例文

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

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