「きゅうあいきゅうじ」に関連した英語例文の一覧と使い方(148ページ目) - Weblio英語例文検索

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

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

１２　第一項の決定（第百七十八条第一項第三号から第五号までに係るものに限る。）は、当該決定の時において、同一事件について公訴が提起されている場合であつて、当該事件が裁判所に係属するときは、第十項の規定にかかわらず、当該事件についての裁判が確定した時から、その効力を生ずる。ただし、当該事件について、当該決定を受けた者に対し、第百九十八条の二第一項各号に掲げる財産の没収又は同項各号に掲げる財産の価額の追徴の確定裁判があつたときは、次条第七項の規定による変更の処分に係る文書の謄本が送達された時から、その効力を生ずる。例文帳に追加

(12) Notwithstanding the provision of paragraph (10), with regard to the decision under paragraph (1) (limited to the decision pertaining to Article 178(1), items (iii) to (v) inclusive), if prosecution is instituted for the same case and if said case is pending in the court at the time of issuance of said decision, such decision shall come into effect when the court decision on the same case becomes final and binding; provided, however, that when there is a final and binding court decision on the same case which orders the recipient of said decision confiscation of the properties listed in each item of Article 198-2(1) or collection of equivalent values of the properties listed in each item of Article 198-2(1), the decision shall come into effect when a transcript of documents pertaining to the disposition of change under paragraph (7) of the following Article has been served.  - 日本法令外国語訳データベースシステム

第百九十三条の二　金融商品取引所に上場されている有価証券の発行会社その他の者で政令で定めるものが、この法律の規定により提出する貸借対照表、損益計算書その他の財務計算に関する書類で内閣府令で定めるものには、その者と特別の利害関係のない公認会計士又は監査法人の監査証明を受けなければならない。ただし、監査証明を受け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場合は、この限りでない。例文帳に追加

Article 193-2 (1) A balance sheet, profit and loss statement and other statements on finance and accounting as specified by a Cabinet Office Ordinance which shall be submitted under the provisions of this Act by an issuer company of Securities listed on a Financial Instruments Exchange or any other person specified by a Cabinet Order shall require an audit certification by a certified public accountant or audit firm that has no special interest in said company or person; provided, however, that this shall not apply to cases where said company or person has obtained an approval from the Prime Minister pursuant to the provisions of a Cabinet Office Ordinance as cases where omission of an audit certification will not impair the public interest or protection of investors.  - 日本法令外国語訳データベースシステム

第百九十八条の五　次の各号に掲げる違反があつた場合においては、その行為をした金融商品取引業者等、取引所取引許可業者、金融商品仲介業者、認可金融商品取引業協会若しくは第七十八条第二項に規定する公益法人金融商品取引業協会、金融商品取引所、第八十五条第一項に規定する自主規制法人、金融商品取引所持株会社、外国金融商品取引所、金融商品取引清算機関若しくは証券金融会社の代表者、代理人、使用人その他の従業者又は金融商品取引業者若しくは金融商品仲介業者は、二年以下の懲役若しくは三百万円以下の罰金に処し、又はこれを併科する。例文帳に追加

Article 198-5 In the case of act of violation set forth in any of the following items, a representative person, agent, employee or other worker of a Financial Instruments Business Operator, etc., Authorized Transaction-at-Exchange Operator, Financial Instruments Intermediary Service Provider, Authorized Financial Instruments Firms Association or Public Interest Corporation-Type Financial Instruments Firms Association prescribed in Article 78(2), Financial Instruments Exchange, Self-Regulation Organization prescribed in Article 85(1), Financial Instruments Exchange Holding Company, Foreign Financial Instruments Exchange, Financial Instruments Clearing Organization, or Securities Finance Company, or a Financial Instruments Business Operator or Financial Instruments Intermediary Service Provider that has committed such act shall be punished by imprisonment with work for not more than two years or by a fine of not more than three million yen, or both:  - 日本法令外国語訳データベースシステム

第二百一条　次の各号に掲げる違反があつた場合においては、その行為をした金融商品取引業者等、第五十九条の規定により許可を受けた者、取引所取引許可業者、金融商品仲介業者、認可金融商品取引業協会、金融商品取引所、第八十五条第一項に規定する自主規制法人、金融商品取引所持株会社、外国金融商品取引所若しくは証券金融会社の代表者、代理人、使用人その他の従業者又は金融商品取引業者若しくは金融商品仲介業者は、一年以下の懲役若しくは百万円以下の罰金に処し、又はこれを併科する。例文帳に追加

Article 201 In the case of act of violation set forth in any of the following items, a representative person, agent, employee or other worker of a Financial Instruments Business Operator, etc., person who obtained permission under Article 59, Authorized Transaction-at-Exchange Operator, Financial Instruments Intermediary Service Provider, Authorized Financial Instruments Firms Association, Financial Instruments Exchange, Self-Regulation Organization prescribed in Article 85(1), Financial Instruments Exchange Holding Company, Foreign Financial Instruments Exchange, or Securities Finance Company, or a Financial Instruments Business Operator or Financial Instruments Intermediary Service Provider that has committed such act shall be punished by imprisonment with work for not more than one year or by a fine of not more than one million yen, or both:  - 日本法令外国語訳データベースシステム

３　会社法第二百十三条（第一項第二号及び第三号を除く。）、第五百八十三条（第二項を除く。）及び第五百九十七条の規定は、有限責任監査法人の社員について準用する。この場合において、同法第二百十三条第一項第一号中「法務省令」とあるのは「内閣府令」と、同条第二項第一号中「第二百七条第二項」とあるのは「公認会計士法第三十四条の二十三第一項において準用する第二百七条第二項」と、同項及び同条第四項中「現物出資財産」とあるのは「金銭以外の財産」と、同項第一号中「取締役等」とあるのは「有限責任監査法人の社員」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

(3) The provisions of Article 213 (excluding paragraph (1)(ii) and (iii)), Article 583 (excluding paragraph (2)) and Article 597 of the Companies Act shall apply mutatis mutandis to partners of limited liability audit corporations. In this case, the term "Ordinance of the Ministry of Justice" in Article 213(1)(i) of the Companies Act shall be deemed to be replaced with "Cabinet Office Ordinance," the term "Article 207(2)" in paragraph (2)(i) of the same Article shall be deemed to be replaced with "Article 207(2) as applied mutatis mutandis pursuant to Article 34-23(1) of the Certified Public Accountants Act," the term "Properties Contributed in Kind" in the same paragraph and paragraph (4) of the same Article shall be deemed to be replaced with "property other than money" and the term "Directors, etc." in item (i) of the same paragraph shall be deemed to be replaced with "Partners of the limited liability audit corporation," and any other necessary technical replacement of terms shall be specified by Cabinet Order.  - 日本法令外国語訳データベースシステム

第二条　前条第二号に掲げる規定の施行の際、現に存する改正後の消防法第九条の二第一項に規定する住宅（以下この条において「住宅」という。）における同項に規定する住宅用防災機器（以下この条において「住宅用防災機器」という。）又は現に新築、増築、改築、移転、修繕若しくは模様替えの工事中の住宅に係る住宅用防災機器が同条第二項の規定による住宅用防災機器の設置及び維持に関する基準に適合しないときは、当該住宅用防災機器については、市町村（特別区の存する区域においては、都）の条例で定める日までの間、同条第一項の規定は、適用しない。例文帳に追加

Article 2 With regard to disaster prevention devices for residences specified in Article 9-2, paragraph (1) of the Fire Service Act after revision that, as of the time of enforcement of the provisions listed in item (ii) of the preceding Article, have already been installed in a residence specified in said paragraph (hereinafter referred to as the "residence" in this Article) (the devices shall hereinafter be referred to as the "disaster prevention devices for residences" in this Article) or such disaster prevention devices for residences to be installed in a residence that, as of that time, is under work for new construction, extension, reconstruction, relocation, repair or remodeling, which do not conform to the standards for the installation and maintenance of disaster prevention devices for residences as prescribed in paragraph (2) of said Article, the provision of paragraph (1) of said Article shall not apply to said disaster prevention devices for residences for the period until the date to be specified by the ordinances of the municipalities (in the case of a region where special wards have been established, the ordinances of the Tokyo Metropolitan Government).  - 日本法令外国語訳データベースシステム

第二十二条　主務大臣は、前条第一項の規定による検査の結果、第十九条第一項若しくは第二項の認証を受けて同条第一項の表示（これと紛らわしい表示を含む。）の付してある鉱工業品（その包装、容器又は送り状に当該表示の付してある場合における当該鉱工業品を含む。以下この項において同じ。）がその表示に係る日本工業規格に適合せず、又は当該認証に係る鉱工業品の製造品質管理体制が適正でないと認めるときは、認証製造業者等に対し、当該表示の除去若しくは抹消又は当該表示の付してある鉱工業品の販売の停止を命ずることができる。例文帳に追加

Article 22 (1) In the case where the competent minister determines, as a result of the inspections conducted pursuant to the provisions of Paragraph 1 of the preceding Article, that a mineral or industrial product on which is affixed the label as specified in Paragraph 1 of Article 19 (including a label that may be confusingly similar) is affixed (including mineral or industrial products in the case where such label is affixed on its package, container or invoice; the same shall apply hereinafter in this paragraph) based on the certification granted pursuant to Paragraph 1 or Paragraph 2 of Article 19, does not comply with the Japanese Industrial Standards pertaining to such label or determines that the manufacturing quality management system for the mineral or industrial product pertaining to such certification is not appropriate, the competent minister may order the Certified Manufacturer, etc. to remove or delete said label, or to discontinue the sale of the mineral or industrial product on which is affixed such label.  - 日本法令外国語訳データベースシステム

第二十九条　登録を受けた者（以下「登録認証機関」という。）が当該登録に係る事業の全部を譲渡し、又は登録認証機関について相続、合併若しくは分割（当該登録に係る事業の全部を承継させるものに限る。）があつたときは、その事業の全部を譲り受けた者又は相続人（相続人が二人以上ある場合において、その全員の同意により事業を承継すべき相続人を選定したときは、その者。以下同じ。）、合併後存続する法人若しくは合併により設立した法人若しくは分割によりその事業の全部を承継した法人は、その登録認証機関の地位を承継する。例文帳に追加

Article 29 (1) In case an accredited person (hereinafter referred to as the "Accredited Certification Body") has assigned all of its businesses pertaining to said Accreditation or in case an inheritance, merger or split of an Accredited Certification Body (limited cases where of all of the business related to the relevant Accreditation is being succeeded to) has occurred, the assignee or heir of all of such businesses (in case there are two or more heirs, if an heir to inherit the business was selected according to an agreement of all the heirs, that heir; the same shall apply hereinafter), or the judicial person surviving the merger, or the judicial person founded after the merger, or the judicial person which has succeeded all of its businesses due to the split shall succeed to the position of the Accredited Certification Body.  - 日本法令外国語訳データベースシステム

三　会社で、第一号又は前号に掲げるものにより直接に保有されるその議決権（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法　（平成十七年法律第八十六号）第八百七十九条第三項　の規定により議決権を有するものとみなされる株式についての議決権を含む。以下この号及び次項第四号において同じ。）の数と他の会社を通じて間接に保有されるものとして政令で定めるその議決権の数とを合計した議決権の数の当該会社の総株主又は総社員の議決権の数に占める割合が百分の五十以上に相当するもの例文帳に追加

(iii) A corporation of which the ratio of the sum of the number of voting rights directly held by those listed in item 1 or 2 (excluding voting rights relating to shares which do not allow exercising voting rights for all the matters which may be resolved at a shareholders' meeting, but including voting rights relating to shares of which holders are deemed to have voting rights pursuant to the provision of Article 879, paragraph 3 of the Companies Act (Act No. 86 of 2005); hereinafter the same shall apply in this item and item 4 of the next paragraph) and the number of voting rights specified by Cabinet Order as those indirectly held through other corporations in the number of voting rights of all shareholders or members of the corporation is 50% or higher  - 日本法令外国語訳データベースシステム

第十五条　農林物資の小分けを業とする者（小分けして自ら販売することを業とする者を含む。以下「小分け業者」という。）は、農林水産省令で定めるところにより、事業所及び農林物資の種類ごとに、あらかじめ登録認定機関の認定を受けて、格付の表示（第二条第三項第二号に掲げる基準に係るものに限る。以下この項及び第十九条の四において同じ。）の付してある当該認定に係る農林物資（その包装、容器又は送り状に当該表示の付してある場合における当該農林物資を含む。同条において同じ。）について、小分け後の当該農林物資又はその包装若しくは容器に小分け前に当該農林物資又はその包装、容器若しくは送り状に付されていた格付の表示と同一の格付の表示を付することができる。例文帳に追加

Article 15 (1) An operator who subdivides consignments of agricultural and forestry products (including the one who subdivides and sells them by himself/herself; hereinafter referred to as the "Subdivider") may, as provided for by MAFF Ordinance, having obtained a certification from a Registered Certifying Body for each place of business and type of agricultural and forestry product, affix the same Grade Label (limited to that pertaining to the standard listed in item (ii) of paragraph (3) of Article 2; the same shall apply in this paragraph and Article 19-4) as has been affixed on the agricultural and forestry product (including that carries the label on its package, container or invoice; the same shall apply in said Article) to the relevant product, its package or container after the subdivision of the consignment.  - 日本法令外国語訳データベースシステム

第十九条の十二　農林物資の生産業者又は販売業者は、その所有する農林物資（第二条第三項第二号又は第三号に掲げる基準に係る日本農林規格が制定されている農林物資であつて農林水産省令で定めるものに限る。）であつて格付の表示の付してあるもの（その包装、容器又は送り状に当該表示の付してある場合における当該農林物資を含む。）に当該日本農林規格に適合しないことが確実となる事由として農林水産省令で定める事由が生じたときは、遅滞なく、その表示を除去し、又は抹消しなければならない。例文帳に追加

Article 19-12 When a cause, specified by MAFF Ordinance as that an agricultural and forestry product (limited to the agricultural and forestry product for which the Japanese Agricultural Standard pertaining to the standards listed in item (ii) or (iii) of paragraph (3) of Article 2 is enacted and which is specified by MAFF Ordinance) on which a Grade Label is affixed (including said agricultural and forestry product in the case where said label is affixed to its package, container or invoice) is certainly non-compliant with the relevant Japanese Agricultural Standard, is found, the producer or distributer who possesses said product shall remove or delete said label without delay.  - 日本法令外国語訳データベースシステム

第十九条の十五　何人も、第二条第三項第二号に掲げる基準に係る日本農林規格が定められている農林物資であつて、当該日本農林規格において定める名称が当該日本農林規格において定める生産の方法とは異なる方法により生産された他の農林物資についても用いられており、これを放置しては一般消費者の選択に著しい支障を生ずるおそれがあるため、名称の表示の適正化を図ることが特に必要であると認められるものとして政令で指定するもの（以下「指定農林物資」という。）については、当該指定農林物資又はその包装、容器若しくは送り状に当該日本農林規格による格付の表示が付されていない場合には、当該日本農林規格において定める名称の表示又はこれと紛らわしい表示を付してはならない。例文帳に追加

Article 19-15 (1) With regard to any agricultural and forestry products for which the Japanese Agricultural Standards were enacted pertaining to the standard listed in item (ii) of paragraph (3) of Article 2, and are designated by Cabinet Order as the product whose name is especially necessary to be properly labeled since the name provided for in such Japanese Agricultural Standards is also being used for other agricultural and forestry products produced by a method other than that provided for by such Japanese Agricultural Standards and when left as it is, this would be extremely detrimental to the consumers' choice (hereinafter referred to as the "Specified Agricultural and Forestry Products"), no person shall indicate the name provided for by such Japanese Agricultural Standards or a confusingly similar name on any such Specified Agriculture and Forestry Product or its package, container or invoice when the Grade Label under such Japanese Agricultural Standards was not affixed to the same.  - 日本法令外国語訳データベースシステム

一　この法律、この法律に基づく命令若しくはこの法律に基づいてする主務大臣の処分（以下この条、次条及び第百六十五条において「この法律等」という。）若しくは定款その他の規則に違反したとき、又は会員等がこの法律等若しくは当該商品取引所の定款その他の規則に違反した場合において、当該会員等に対しこの法律等若しくは定款その他の規則を遵守させるために当該商品取引所がこの法律、この法律に基づく命令若しくは定款その他の規則により認められた権能の行使その他必要な措置をすることを怠つたとき。　第九条若しくは第七十八条の許可を取り消し、又は一年以内の期間を定めてその業務の全部若しくは一部の停止を命ずること。例文帳に追加

(i) If a Commodity Exchange has violated this Act, an order based on this Act or a disposition by the competent minister based on this Act (hereinafter referred to as "This Act, etc." in this Article, the following Article and Article 165) or its articles of incorporation or other rules or, in the case where, regardless of the fact that a Member, etc. has violated This Act, etc. or the articles of incorporation or other rules of said Commodity Exchange, said Commodity Exchange has failed to exercise its powers recognized pursuant to this Act, an order based on this Act or its articles of incorporation or other rules or has failed to take any other necessary measures for having said Member, etc. observe this Act or its articles of incorporation or other rules- Rescission of the permission under Article 9 or a license under Article 78 or an order of suspension of the whole or a part of its business for a fixed period not exceeding one year  - 日本法令外国語訳データベースシステム

三　第百二十九条の規定により発行する株式を引き受ける者の募集をするに当たり、目論見書、当該募集の広告その他の当該募集に関する文書であつて重要な事項について虚偽の記載のあるものを行使し、又は当該文書の作成に代えて電磁的記録の作成がされている場合における当該電磁的記録であつて重要な事項について虚偽の記録のあるものをその募集の事務の用に供した会員商品取引所の役員（仮理事及び仮監事を含む。次号において同じ。）又は事業に関するある種類若しくは特定の事項の委任を受けた使用人例文帳に追加

(iii) An officer (including a provisional director and a provisional auditor; the same shall apply in the following item) of a Member Commodity Exchange or an employee to whom authority has been delegated with regard to a certain kind of or specified matters concerning the business who, in inviting subscribers for the shares to be issued pursuant to the provisions of Article 129, has used a prospectus or an advertisement or other documents pertaining to said subscription which includes a false entry regarding an important matter or who has offered an Electromagnetic Record which includes a false entry regarding an important matter for carrying out affairs for said invitation for subscription in the case where an Electromagnetic Record has been created in lieu of the creation of said documents  - 日本法令外国語訳データベースシステム

二　認定商品取引員が支配関係（他の法人の総株主等の議決権の百分の五十を超える議決権（社債、株式等の振替に関する法律第百四十七条第一項又は第百四十八条第一項（これらの規定を同法第二百二十八条第一項、第二百三十五条第一項、第二百三十九条第一項及び第二百七十六条（第二号に係る部分に限る。）において準用する場合を含む。）の規定により発行者に対抗することができない株式又は持分に係る議決権を含む。）を保有している関係その他その法人の事業活動を実質的に支配することが可能なものとして主務省令で定める関係をいう。次号において同じ。）を有する法人例文帳に追加

ii) A juridical person in which a Recognized Futures Commission Merchant has a Controlling Interest (which means a relationship of holding voting rights that exceed fifty percent of the voting rights of All Shareholders, etc. of the other juridical person [including the voting rights of the shares or equity interest which cannot be asserted against the issuer pursuant to the provisions of Article 147, paragraph (1) or Article 148, paragraph (1) of the Act on Transfer of Bonds, Shares, etc. (including the cases where these provisions are applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1), Article 239, paragraph (1) and Article 276 [limited to the portion pertaining to item (ii)] of the same Act)], or a relationship specified by an ordinance of the competent ministry as that can substantially control business activities of said juridical person; the same shall apply in the following item  - 日本法令外国語訳データベースシステム

変更に係る事項」と、「登録しなければならない。この場合において、内閣総理大臣は、第二十九条の登録を受けようとする者が業として特定投資運用行為を行おうとするときは、あらかじめ、その者が当該特定投資運用行為を行う業務を適確に遂行するに足りる人的構成を有する者であるかどうかにつき、当該業務の内容及び方法を勘案して関係があると認められる国土交通大臣その他の政令で定める行政機関の長の意見を聴くものとする」とあるのは「登録しなければならない例文帳に追加

"matters pertaining to the change," the term "shall register the following matters in a registry of Financial Instruments Business Operators, except when he/she refuses the registration under the provisions of paragraph (1) of the following Article. In this case, when the person who intends to obtain the registration set forth in Article 29 intends to conduct Specified Investment Management Activities in the course of business, the Prime Minister shall, in advance, hear the opinions of the Minister of Land, Infrastructure, Transport and Tourism or another head of an administrative organ specified by a Cabinet Order which is found to be related thereto, with regard to whether or not the person has a personnel structure sufficient to carry out business of conducting said Specified Investment Management Activities in an appropriate manner, taking into consideration the contents and method of said business" in that paragraph shall be deemed to be replaced with "shall register the following matters in a registry of Financial Instruments Business Operators, except when he/she refuses the registration under the provisions of paragraph (1) of the following Article."  - 日本法令外国語訳データベースシステム

一　感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）に定める一類感染症、二類感染症、新型インフルエンザ等感染症若しくは指定感染症（同法第七条の規定に基づき、政令で定めるところにより、同法第十九条又は第二十条の規定を準用するものに限る。）の患者（同法第八条（同法第七条において準用する場合を含む。）の規定により一類感染症、二類感染症、新型インフルエンザ等感染症又は指定感染症の患者とみなされる者を含む。）又は新感染症の所見がある者例文帳に追加

(i) A person who falls under any of the following categories of infections, which are provided for by the Act on Prevention of Infections and Medical Care for Patients with Infections (Act No. 114, 1998): Category 1 or Category 2 infections or new or reemerging influenza infections or designated infections (limited to the infections to which the provisions of Article 19 or 20 of the same Act shall apply mutatis mutandis, pursuant to the provisions of a Cabinet Order pursuant to the provisions of Article 7 of the same Act) including a person who is regarded as a patient of Category 1 or Category 2 infections or new or reemerging influenza infections or designated infections pursuant to the provisions of Article 8 of the same Act(including cases where it is applied mutatis mutandis pursuant to Article 7 of the same Act), or any person who has symptoms of a new infection.  - 日本法令外国語訳データベースシステム

二　偽りその他不正の手段により、上陸許可の証印等（前章第一節若しくは第二節の規定による上陸許可の証印若しくは許可（在留資格の決定を伴うものに限る。）又はこの節（第十九条第二項を除く。）の規定による許可をいい、これらが二以上ある場合には直近のものをいうものとする。以下この号、次号及び第四号において同じ。）の申請に係る本邦において行おうとする活動が虚偽のものでなく、別表第一の下欄に掲げる活動又は別表第二の下欄に掲げる身分若しくは地位を有する者としての活動のいずれかに該当するものとして、当該上陸許可の証印等を受けたこと。例文帳に追加

(ii) The alien has received, by deceit or other wrongful means, a seal of verification for landing (a seal of verification for landing or special permission pursuant to the provisions of Chapter III, Section I or II (limited to those with the decision of status of residence) or the permission pursuant to the provisions of this section (except for Article 19, paragraph (2)), and where two or more seals or permissions have been granted, the most recent; hereinafter the same shall apply in this item, the next item, and item (iv)), on the consideration that the activities stated in the application for such permission, as those in which he/she intends to be engaged are not false and fall under any of the activities listed in the right-hand column of Appended Table I or the activities of a person with the status or position listed in the right-hand column of Appended Table II.  - 日本法令外国語訳データベースシステム

ロ　本邦の公私の機関（情報処理（情報処理の促進に関する法律（昭和四十五年法律第九十号）第二条第一項に規定する情報処理をいう。以下同じ。）に関する産業の発展に資するものとして法務省令で定める要件に該当する事業活動を行う機関であつて、法務大臣が指定するものに限る。）との契約に基づいて当該機関の事業所（当該機関から労働者派遣事業の適正な運営の確保及び派遣労働者の就業条件の整備等に関する法律（昭和六十年法律第八十八号）第二条第二号に規定する派遣労働者として他の機関に派遣される場合にあつては、当該他の機関の事業所）において自然科学又は人文科学の分野に属する技術又は知識を要する情報処理に係る業務に従事する活動例文帳に追加

b. Activities conducted based on a contract with a public or private organization in Japan (an organization conducting business activities that meet the requirements provided for by a Ministry of Justice ordinance of contributing to the development of industries related to information processing (information processing prescribed in Article 2, paragraph (1) of the Act on Promotion of Information Processing (Act No. 90 of 1970); hereinafter the same shall apply) and which is an organization specifically designated by the Minister of Justice) of engaging in information-processing-related services which require technology and/or knowledge pertinent to natural science fields or human science fields at an office of such an organization (an office of the other organization in cases where he/she is dispatched to another organization by such an organization as a temporary worker as prescribed in Article 2, item (ii) of the Act on Ensuring Proper Operation of the Manpower Dispatching Business and Improvement of Working Conditions of a Temporary Worker (Act No. 88 of 1985)).  - 日本法令外国語訳データベースシステム

第四十九条　何人も、公共の用に供する飛行場について第四十条（第四十三条第二項において準用する場合を含む。）の告示があつた後においては、その告示で示された進入表面、転移表面又は水平表面（これらの投影面が一致する部分については、これらのうち最も低い表面とする。）の上に出る高さの建造物（その告示の際現に建造中である建造物の当該建造工事に係る部分を除く。）、植物その他の物件を設置し、植栽し、又は留置してはならない。但し、仮設物その他の国土交通省令で定める物件（進入表面又は転移表面に係るものを除く。）で飛行場の設置者の承認を受けて設置し又は留置するもの及び供用開始の予定期日前に除去される物件については、この限りでない。例文帳に追加

Article 49 (1) No person shall, after public notice concerning an aerodrome for public use given under Article 40 (including when applying accordingly to Article 43 paragraph (2)) install, plant, or leave any structures (except the part pertaining to the relevant construction in the structures which are under construction at the time of public notice), plants or any other objects which protrude above the approach surface, transitional surface or horizontal surface (The surface taken shall be the lowest one if overlap of these projected planes occur.) indicated in the said public notice; provided, however, that the same shall not apply where temporary structures and any other objects (except those pertaining to approach surfaces or transitional surfaces) specified by Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism are installed or left under the approval of the aerodrome provider and are planned for removal before the scheduled starting date of services.  - 日本法令外国語訳データベースシステム

第百二十四条　第百二条、第百三条、第百八条、第百九条、第百十一条の四、第百十二条（第二号及び第三号に係るものを除く。）、第百十三条、第百十四条から第百十六条まで（第百十四条第二項、第百十五条第二項又は第百十六条第三項中第百一条第一項第四号の準用に係るものを除く。）及び第百十八条から第百二十条までの規定は、航空機使用事業に準用する。この場合において、第百八条中「事業計画及び運航計画」とあり、及び第百十二条第一号中「事業計画又は運航計画」とあるのは、「事業計画」と読み替えるものとする。例文帳に追加

Article 124 The provisions of Articles 102, 103, 108, 109, 111-4, and 112 (except those pertaining to item (ii) and (iii)), 113, 114-116 (except those pertaining to Article 114 paragraph (2), Article 115 paragraph (2), or Article 116 paragraph (3), which apply accordingly to Article 101 paragraph (1) item (iv)), and 118-120 shall apply accordingly to aerial work services. In this case, "operation plan and flight operation plan" in Article 108 and "operation plan or flight operation plan" in Article 112 item (i) shall be substituted with "operation plan".  - 日本法令外国語訳データベースシステム

４　核原料物質、核燃料物質及び原子炉の規制に関する法律（昭和三十二年法律第百六十六号）第五十九条第二項の規定による主務大臣の確認（同法第六十一条の二十六の規定による独立行政法人原子力安全基盤機構の確認を含む。）又は危険物船舶運送及び貯蔵規則第八十七条第一項の規定による国土交通大臣若しくは地方運輸局長の確認を受けた場合は、告示で定めるところにより第二項第二号ハ、ニ又はヘ（放射性輸送物に関する技術上の基準に係るものに限る。）の確認を受けたものとみなす。例文帳に追加

(4) If a confirmation (includes a confirmation in accordance with Article 61-26 of the Act of the Regulations of Nuclear Source Material, Nuclear Fuel Material and Reactors. (Act No. 166 of 1957) by the Japan Nuclear Energy Safety Organization) is received from the competent minister in accordance with the provision in paragraph (2) of Article 59 in the same Act or a confirmation is received from the minister of land, infrastructure, transport and Tourism or the local transportation station manager in accordance with the provision in paragraph (1) of Article 87 in THE REGULATIONS FOR THE CARRIAGE AND STORAGE OF DANGEROUS GOODS BY SHIPS., it shall be deemed in accordance with pronouncement that a confirmation is received for item (ii)c, (ii)d or (ii)f (limited to technical standards related to transported radioactive substances).  - 日本法令外国語訳データベースシステム

４　計器飛行方式により飛行する航空機は、着陸誘導管制業務が行われている管制圏又は進入管制区において、レーダーの誘導により法第九十六条第三項第二号の降下飛行又は同項第四号の降下飛行を行おうとするときは、前三項の規定にかかわらず、当該管制圏又は進入管制区に係る進入管制業務を行う機関（当該進入管制業務が航空路管制業務を行う機関により行われている場合にあつては、飛行場管制業務を行う機関）又はターミナル・レーダー管制業務を行う機関を経由して、当該着陸誘導管制業務を行う機関に連絡しなければならない。例文帳に追加

(4) Notwithstanding the provisions of the previous three paragraphs, aircraft flying under the instrument flight rules shall contact the applicable ground controlled approach service provider via the approach control service provider for the applicable control zone or approach control area (or if the applicable approach control services are provided by the airways control service provider, then the aerodrome control service provider) or terminal radar control service provider, when intending to descend pursuant to item (ii) of Article 96 (3) of the Act or descend pursuant to item (iv) of the same paragraph under radar control.  - 日本法令外国語訳データベースシステム

第二百三十九条の三　ＯＣＲ申請書等による申請又は申込みに係る手数料は、当該手数料の額に相当する額の収入印紙を納付書（第三十一号様式）にはつて納めなければならない。ただし、行政手続等における情報通信の技術の利用に関する法律（平成十四年法律第百五十一号）第三条第一項の規定により同項に規定する電子情報処理組織を使用して当該申請又は申込みをする場合において、当該申請又は申込みを行つたことにより得られた納付情報により納めるときは、現金をもつてすることができる。例文帳に追加

Article 239-3 The payment of fees pertaining to an application or request through OCR written application etc shall be made by attaching fiscal stamps corresponding to the amount of applicable fees to a payment form (Format 31). However, pursuant to the provisions of Article 3 paragraph (1) of the Act on the Use of Information and Communications Technologies for Administrative Procedures (Act No. 151 of 2002), when making the applicable application or request using an electronic data processing system pursuant to the provisions of the same Article, payment may be made in cash when making a payment using the payment information obtained through making the applicable application or request.  - 日本法令外国語訳データベースシステム

２　第三十六条の二の二の規定は、簡易ガス事業の用に供する特定ガス工作物に準用する。この場合において、同条第二項第一号中「前条第一項又は第二項の規定による届出をした工事の計画（同項ただし書の経済産業省令で定める軽微な変更をしたものを含む。）」とあるのは「第三十七条の二の許可を受けたところ又は第三十七条の七第一項において準用する第九条第一項若しくは第二項（第六条第二項第四号の事項に係る部分に限る。）の規定により届け出たところ」と読み替えるものとする。例文帳に追加

(2) The provision of Article 36-2-2 shall apply mutatis mutandis to Specified Gas Facilities to be used for a Community Gas Utility Business. In this case, the phrase "according to the construction plan for which notification was given pursuant to paragraph 1 or paragraph 2 of the preceding Article (including such plan following any minor revision specified by an Ordinance of the Ministry of Economy, Trade and Industry under the proviso of the said paragraph)" in item 1 of paragraph 2 of the said Article shall be deemed to be replaced with "in a manner for which a license has been obtained under Article 37-2 or for which notification was given under Article 9, paragraph 1 or paragraph 2 (limited, however, to the part concerning the matters listed in Article 6, paragraph 2, item 4) as applied mutatis mutandis pursuant to Article 37-7, paragraph 1."  - 日本法令外国語訳データベースシステム

第三十九条の六　届出事業者が当該届出に係る事業の全部を譲り渡し、又は届出事業者について相続、合併若しくは分割（当該届出に係る事業の全部を承継させるものに限る。）があつたときは、その事業の全部を譲り受けた者又は相続人（相続人が二人以上ある場合において、その全員の同意により事業を承継すべき相続人を選定したときは、その者）、合併後存続する法人若しくは合併により設立した法人若しくは分割によりその事業の全部を承継した法人は、その届出事業者の地位を承継する。例文帳に追加

Article 39-6 (1) In the event of an assignment by the Notifying Manufacturer/Importer of the business to which the notification pertained, or inheritance, merger or demerger of the Notifying Manufacturer/Importer (limited, however, to those resulting in the taking over of the whole of the business to which the notification pertained), the assignee of the whole of the business, the heir (in the case where one particular heir has been selected from among two or more heirs as the successor of the business by consent of all heirs, such selected heir), the juridical person surviving after the merger or the juridical person newly established upon the merger, or the juridical person who has taken over the whole of the business upon the demerger shall succeed to the status of the Notifying Manufacturer/Importer.  - 日本法令外国語訳データベースシステム

第四十三条　二以上の大学は、その大学、学部及び学科の教育上の目的を達成するために必要があると認められる場合には、第十九条第一項の規定にかかわらず、当該二以上の大学のうち一の大学が開設する授業科目を、当該二以上の大学のうち他の大学の教育課程の一部とみなして、それぞれの大学ごとに同一内容の教育課程（通信教育に係るもの及び大学が外国に設ける学部、学科その他の組織において開設される授業科目の履修により修得する単位を当該学科に係る卒業の要件として修得すべき単位の全部又は一部として修得するものを除く。以下「共同教育課程」という。）を編成することができる。ただし、共同教育課程を編成する大学（以下「構成大学」という。）は、それぞれ当該共同教育課程に係る主要授業科目の一部を必修科目として自ら開設するものとする。例文帳に追加

Article 43 (1) Two or more universities may, when it is deemed necessary to achieve the educational purpose of said universities, faculties, and departments, organize curricula with the same contents (excluding curricula pertaining to correspondence education courses and curricula in which students acquire credits as the whole or part of credits to be acquired as graduation requirements by completing class subjects offered at faculties, departments or other organizations established by universities in foreign countries; hereinafter referred to as "inter-university curricula") at the respective universities, by deeming class subjects offered at one of these two or more universities to be part of curricula of other universities out of these two or more universities, notwithstanding the provision of Article 19, paragraph (1); provided, however, that universities that organize inter-university curricula (hereinafter referred to as "component universities") shall offer part of essential subjects pertaining to said inter-university curricula by themselves as their compulsory subjects, respectively.  - 日本法令外国語訳データベースシステム

２　内国法人が各連結事業年度において当該内国法人に係る第六十八条の九十第一項に規定する特定外国子会社等の同項に規定する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た場合において、その適用を受けた連結事業年度終了の日後に開始する各事業年度の期間において当該特定外国子会社等の所得に対して外国法人税が課されるときは、当該特定外国子会社等の当該個別課税対象留保金額は前項に規定する特定外国子会社等の課税対象留保金額と、同条第一項に規定する特定外国子会社等の所得に対して課される当該外国法人税の額は前項に規定する特定外国子会社等の所得に対して課される外国法人税の額とそれぞれみなして、同項の規定を適用する。例文帳に追加

(2) Where a domestic corporation is, in each consolidated business year, subject to the provision of paragraph (1) of Article 68-90 with respect to the amount equivalent to the individually taxable retained income prescribed in the said paragraph of a specified foreign subsidiary company, etc. prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign subsidiary company, etc. during the period of each business year beginning after the last day of the consolidated business year during which the said domestic corporation has been subject to the said provision, the said individually taxable retained income of the said specified foreign subsidiary company, etc. shall be deemed to be the taxable retained income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto.  - 日本法令外国語訳データベースシステム

２　特殊関係株主等である内国法人が各連結事業年度において当該内国法人に係る第六十八条の九十三の六第一項に規定する特定外国法人の同項に規定する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た場合において、その適用を受けた連結事業年度終了の日後に開始する各事業年度の期間において当該特定外国法人の所得に対して外国法人税が課されるときは、当該特定外国法人の当該個別課税対象留保金額は前項に規定する特定外国法人の課税対象留保金額と、同条第一項に規定する特定外国法人の所得に対して課される当該外国法人税の額は前項に規定する特定外国法人の所得に対して課される外国法人税の額とそれぞれみなして、同項の規定を適用する。例文帳に追加

(2) Where a domestic corporation that is a specially-related shareholder, etc. is, in each consolidated business year, subject to the provision of paragraph (1) of Article 68-93-6 with respect to the amount equivalent to the individually taxable retained income prescribed in the said paragraph of a specified foreign corporation prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign corporation during the period of each business year beginning after the last day of the consolidated business year during which the said domestic corporation has been subject to the said provision, the said individually taxable retained income of the said specified foreign corporation shall be deemed to be the taxable retained income of a specified foreign corporation prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto.  - 日本法令外国語訳データベースシステム

７　連結法人が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び前項を除く。）から第六十八条の九十三までの規定を適用する。例文帳に追加

(7) Where a consolidated corporation holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and the preceding paragraph) to Article 68-93 shall be applied thereto.  - 日本法令外国語訳データベースシステム

２　文部科学大臣、経済産業大臣又は国土交通大臣は、前項の同意を求められた事項に関し特に調査する必要があると認める場合においては、当該原子炉設置者若しくは外国原子力船運航者（第二十三条第一項、第二十三条の二第一項又は第三十九条第一項若しくは第二項の許可の申請者を含む。）から必要な報告を徴し、又はその職員に、当該原子炉設置者若しくは外国原子力船運航者の事務所若しくは工場若しくは事業所に立ち入り、帳簿、書類その他必要な物件を検査させ、関係者に質問させることができる。例文帳に追加

(2) The Minister of MEXT, Minister of METI or Minister of MLIT may, when he/she finds it particularly necessary to conduct an investigation relating to the matters for which the consent set forth in the preceding paragraph was requested, request said reactor establisher, etc. or operator of foreign nuclear vessel (including any applicant for the permission set forth in Article 23 (1), Article 23-2 (1) or Article 39 (1) or (2)) to submit any necessary reports, or allow an official to enter the office, factory or place or activity of said reactor establisher or operator of a foreign nuclear vessel, inspect books, documents and any other necessary property, and question the people concerned.  - 日本法令外国語訳データベースシステム

一　前項第二号の所得の金額は、当該外国関係会社の当該各事業年度の決算に基づく所得の金額につき、その本店又は主たる事務所の所在する国又は地域（以下この節において「本店所在地国」という。）の外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。以下この項において同じ。）に関する法令（当該外国法人税に関する法令が二以上ある場合には、そのうち主たる外国法人税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額に当該所得の金額に係るイからホまでに掲げる金額の合計額を加算した金額から当該所得の金額に係るヘに掲げる金額を控除した残額とする。例文帳に追加

(i) The amount of income set forth in item (ii) of the preceding paragraph shall be the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning foreign corporation taxes (meaning foreign corporation taxes prescribed in Article 69(1) of the Corporation Tax Act; hereinafter the same shall apply in this paragraph) of the state or territory where the said affiliated foreign company's head office or principal office is located (hereinafter referred to as the "state of the head office" in this Section) (where there are two or more laws and regulations concerning the said foreign corporation taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph) with regard to the said affiliated foreign company's income in its settlement of accounts for the relevant business year and the sum of the amounts listed in (a) to (e) pertaining to the said calculated amount of income and then deducting therefrom the amount listed in (f) pertaining to the said calculated amount of income:  - 日本法令外国語訳データベースシステム

第二十五条の二十　法第四十条の四第二項第二号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国子会社等（以下この条及び次条第一項から第四項までにおいて「特定外国子会社等」という。）の各事業年度の決算に基づく所得の金額に係る第三十九条の十五第一項第一号に掲げる金額及び同項第二号に掲げる金額の合計額から当該所得の金額に係る同項第三号に掲げる金額を控除した残額（当該所得の金額に係る同項第一号に掲げる金額が欠損の金額である場合には、当該所得の金額に係る同項第二号に掲げる金額から当該欠損の金額と当該所得の金額に係る同項第三号に掲げる金額との合計額を控除した残額）とする。例文帳に追加

Article 25-20 (1) The amount of undistributed income calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 40-4(2)(ii) of the Act shall be the remaining amount after deducting the amount listed in Article 39-15(1)(iii) pertaining to the income of a specified foreign subsidiary company, etc. prescribed in Article 40-4(1) of the Act (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article and paragraph (1) to paragraph (4) of the next Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in Article 39-15(1)(i) and the amount listed in item (ii) of the said paragraph pertaining to the said income (where the amount listed in item (i) of the said paragraph pertaining to the said income is a loss, the said amount of undistributed income shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (iii) of the said paragraph pertaining to the said income from the amount listed in item (ii) of the said paragraph pertaining to the said income).  - 日本法令外国語訳データベースシステム

四　法第四十条の四第四項第一号に掲げる事業を主として行う特定外国子会社等に係る同条第一項各号、第六十六条の六第一項各号又は第六十八条の九十第一項各号に掲げる者が当該特定外国子会社等に係る間接保有の株式等（法第四十条の四第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。）を有する場合における当該間接保有の株式等に係る前条第六項第一号に規定する他の外国法人又は同項第二号に規定する他の外国法人及び出資関連外国法人例文帳に追加

(iv) Where a person listed in the items of Article 40-4(1), items of Article 66-6(1) or items of Article 68-90(1) of the Act who is related to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 40-4(4)(i) of the Act holds the shares, etc. indirectly pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as being held through indirect ownership as prescribed in Article 40-4(2)(iii) of the Act), the other foreign corporation prescribed in paragraph (6)(i) of the preceding Article or the other foreign corporation and capital contribution-related foreign corporation(s) prescribed in item (ii) of the said paragraph which pertain to the said shares, etc. held indirectly  - 日本法令外国語訳データベースシステム

２　法第四十条の四第一項又は法第四十条の五第一項若しくは第二項の規定の適用を受ける居住者の所得税法第九十五条第一項に規定する控除限度額を計算する場合における所得税法施行令第二百二十二条の規定の適用については、法第四十条の四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は同令第二百二十二条第三項に規定する国内源泉所得に含まれるものとし、法第四十条の五第一項又は第二項の規定の適用を受ける特定外国子会社等又は外国関係会社から受ける同条第一項に規定する配当等の額に係る配当所得の金額はこれらの規定を適用しないで計算した当該配当所得の金額によるものとする。例文帳に追加

(2) With respect to the application of the provisions of Article 222 of the Order for Enforcement of the Income Tax Act when calculating the maximum amount of deduction prescribed in Article 95(1) of the Income Tax Act for a resident subject to the provisions of Article 40-4(1) of the Act or Article 40-5(1) or (2) of the Act, the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4(1) of the Act shall be included in the domestic source income prescribed in Article 222(3) of the said Order, and the amount of dividend income from a dividend, etc. prescribed in Article 40-5(1) to be received from a specified foreign subsidiary company, etc. or an affiliated foreign company subject to the provisions of Article 40-5(1) or (2) of the Act shall be the amount of the said dividend income calculated without applying these provisions.  - 日本法令外国語訳データベースシステム

３　免税芸能法人等がその支払を受ける法第四十二条第一項に規定する芸能人等の役務提供に係る所得税法第百六十一条第二号に掲げる対価につき法第四十二条第三項の規定により読み替えられた所得税法第百七十九条及び第二百十三条第一項の規定の適用を受けようとする場合には、当該免税芸能法人等は、当該対価の支払を受ける際、財務省令で定める事項を記載した書類を、当該対価の支払をする者を経由して、当該支払をする者が当該対価につき同法第二百十二条の規定により徴収して納付すべき所得税の納税地の所轄税務署長に提出しなければならない。例文帳に追加

(3) Where a tax-exempt entertainment corporation, etc. seeks the application of the provisions of Article 179 and Article 213(1) of the Income Tax Act whose terms were replaced under the provisions of Article 42(3) of the Act with respect to the consideration listed in Article 161(ii) of the Income Tax Act, which they shall receive for the provision of the services of entertainers, etc. prescribed in Article 42(1) of the Act, the said tax-exempt entertainment corporation, etc. shall, when receiving payment of the said consideration, submit a document containing the matters specified by an Ordinance of the Ministry of Finance, via a person who pays the said consideration, to the competent district director having jurisdiction over the place for tax payment of the income tax to be collected and paid for the said consideration by the said payer pursuant to the provisions of Article 212 of the Income Tax Act.  - 日本法令外国語訳データベースシステム

一　前項第二号の所得の金額は、当該外国関係会社の当該各事業年度の決算に基づく所得の金額につき、その本店又は主たる事務所の所在する国又は地域（以下この節において「本店所在地国」という。）の外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。以下この節において同じ。）に関する法令（当該外国法人税に関する法令が二以上ある場合には、そのうち主たる外国法人税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額に当該所得の金額に係るイからホまでに掲げる金額の合計額を加算した金額から当該所得の金額に係るヘに掲げる金額を控除した残額とする。例文帳に追加

(i) The amount of income set forth in item (ii) of the preceding paragraph shall be the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning foreign corporation taxes (meaning foreign corporation taxes prescribed in Article 69(1) of the Corporation Tax Act; hereinafter the same shall apply in this Section) of the state or territory where the head office or principal office of the said affiliated foreign company is located (hereinafter referred to as the "state of the head office" in this Section) (where there are two or more laws and regulations concerning the said foreign corporation taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph) with regard to the said affiliated foreign company's amount of income in its settlement of accounts for the relevant business year and the sum of the amounts listed in (a) to (e) pertaining to the said calculated amount of income and then deducting therefrom the amount listed in (f) pertaining to the said calculated amount of income:  - 日本法令外国語訳データベースシステム

第三十九条の十五　法第六十六条の六第二項第二号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国子会社等（以下この条及び次条第一項から第三項までにおいて「特定外国子会社等」という。）の各事業年度の決算に基づく所得の金額に係る第一号に掲げる金額及び第二号に掲げる金額の合計額から当該所得の金額に係る第三号に掲げる金額を控除した残額（当該所得の金額に係る第一号に掲げる金額が欠損の金額である場合には、当該所得の金額に係る第二号に掲げる金額から当該欠損の金額と当該所得の金額に係る第三号に掲げる金額との合計額を控除した残額）とする。例文帳に追加

Article 39-15 (1) The amount of undistributed income calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 66-6(2)(ii) of the Act shall be the remaining amount after deducting the amount listed in item (iii) pertaining to the amount of income of a specified foreign subsidiary company, etc. prescribed in paragraph (1) of the said Article (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article and paragraph (1) to paragraph (3) of the next Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in item (i) and the amount listed in item (ii) pertaining to the said income (where the amount listed in item (i) pertaining to the said income is a loss, the said amount of undistributed income shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (iii) pertaining to the said amount of income from the amount listed in item (ii) pertaining to the said amount of income):  - 日本法令外国語訳データベースシステム

三　法第六十六条の八第一項第三号に掲げる事実　同号に定める金額（当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は課税対象留保金額若しくは個別課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十八条の九十二第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額例文帳に追加

(iii) An event listed in Article 66-8(1)(iii) of the Act: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc., the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, taxable retained income or individually taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event under the provisions of the said paragraph or Article 68-92(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.  - 日本法令外国語訳データベースシステム

四　法第六十六条の六第四項第一号に掲げる事業を主として行う特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号又は第六十八条の九十第一項各号に掲げる者が当該特定外国子会社等に係る間接保有の株式等（法第六十六条の六第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。）を有する場合における当該間接保有の株式等に係る前条第五項第一号に規定する他の外国法人又は同項第二号に規定する他の外国法人及び出資関連外国法人例文帳に追加

(iv) Where a person listed in the items of Article 40-4(1), items of Article 66-6(1) or items of Article 68-90(1) of the Act who is related to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 66-6(4)(i) of the Act holds the shares, etc. indirectly pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. shall mean the number of the shares or the amount of the capital contributions of a foreign corporation specified by a Cabinet Order as being held through indirect ownership as prescribed in Article 66-6(2)(iii) of the Act), the other foreign corporations prescribed in paragraph (5)(i) of the preceding Article or the other foreign corporation and capital contribution-related foreign corporation(s) prescribed in item (ii) of the said paragraph which pertain to the said shares, etc. held indirectly  - 日本法令外国語訳データベースシステム

二　その内国法人が当該特定外国子会社等の当該課税対象年度の課税対象留保金額に相当する金額につき法第六十六条の六第一項の規定の適用を受ける事業年度（法第六十六条の七第二項の規定の適用がある場合には、その内国法人が当該特定外国子会社等の当該課税対象年度の個別課税対象留保金額に相当する金額につき法第六十八条の九十第一項の規定の適用を受けた連結事業年度）終了の日後に当該課税対象年度の所得に対して課された外国法人税　その課された日の属する事業年度例文帳に追加

(ii) The foreign corporation tax that was imposed on the domestic corporation on its income for the relevant taxable business year of the said specified foreign subsidiary company, etc. after the final day of the business year for which the provisions of Article 66-6(1) of the Act are applied regarding the amount equivalent to the taxable retained income for the relevant taxable business year (where the provisions of Article 66-7(2) of the Act are applied, after the final day of the consolidated business year for which the provisions of Article 68-90(1) of the Act were applied regarding the amount equivalent to the individually taxable retained income for the relevant taxable business year): The said business year involving the day on which the tax was imposed.  - 日本法令外国語訳データベースシステム

６　内国法人がその内国法人に係る特定外国子会社等の所得に対して課された外国法人税の額につき法第六十八条の九十一第一項の規定の適用を受けた場合において、その適用を受けた連結事業年度（以下この項において「適用連結事業年度」という。）後の事業年度において当該外国法人税の額が減額されたときは、当該外国法人税の額のうち同条第一項の規定によりその内国法人が納付する同項に規定する個別控除対象外国法人税の額（以下この条において「個別控除対象外国法人税の額」という。）とみなされた部分の金額につき、その減額されることとなつた日において、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額の減額があつたものとみなす。例文帳に追加

(6) In the case where a domestic corporation was subject to the provisions of Article 68-91(1) of the Act, regarding the amount of foreign corporation tax imposed on the income of a specified foreign subsidiary company, etc. related to the domestic corporation, when the said amount of foreign corporation tax was reduced in a business year after the consolidated business year subject to the provisions of the said paragraph (hereinafter referred to as the "applicable consolidated business year" in this paragraph), it shall be deemed that the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) has been reduced from the part of the said amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by the domestic corporation, pursuant to the provisions of paragraph (1) of the said Article (hereinafter referred to as the "amount of individually creditable foreign corporation tax" in this Article), as on the day of the reduction of the said foreign corporation tax:  - 日本法令外国語訳データベースシステム

５　法第六十六条の八第三項の規定の適用がある場合の同項の内国法人の同項に規定する適格合併等（次項において「適格合併等」という。）の日を含む事業年度以後の各事業年度における同条第一項の規定の適用については、同条第三項各号に定める課税済留保金額（同条第一項に規定する課税済留保金額をいう。以下この条において同じ。）又は個別課税済留保金額（法第六十八条の九十二第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）は、被合併法人、分割法人、現物出資法人又は事後設立法人（次項において「被合併法人等」という。）の次の各号に掲げる事業年度又は連結事業年度の区分に応じ当該内国法人の当該各号に定める事業年度の課税済留保金額とみなす。例文帳に追加

(5) With respect to the application of the provisions of Article 66-8(1) of the Act in or after the business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a domestic corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the taxed amount of retained income specified in the items of the said paragraph (meaning the taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-92(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the taxed amount of retained income for a business year of the said domestic corporation specified respectively in the following items for the category of business years or consolidated business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph):  - 日本法令外国語訳データベースシステム

三　法第六十八条の九十二第一項第三号に掲げる事実　同号に定める金額（当該金額が当該連結法人に係る他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は個別課税対象留保金額若しくは課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十六条の八第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額例文帳に追加

(iii) An event listed in Article 68-92(1)(iii) of the Act: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc. related to the said consolidated corporation, the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating eligible retained income, individually taxable retained income or taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event under the provisions of the said paragraph or Article 66-8(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.  - 日本法令外国語訳データベースシステム