「くれこく」に関連した英語例文の一覧と使い方(60ページ目) - Weblio英語例文検索

(3) 付与された各特許について公衆へ販売するために説明書が発行される。前項に述べる表示事項に加え，当該説明書には，クレーム及び図面とともに明細書の全文，同じく技術水準に関する報告書の全文が掲載される。また，当該説明書には，特許付与に異議を申し立てるため提出された申請書及び特許付与を告示する産業財産公報の発行について個別に引用するものとする。例文帳に追加

(3) For each patent granted, a pamphlet shall be published for sale to the public. In addition to the indications mentioned in the preceding paragraph, the pamphlet shall contain the full text of the description, together with the claims and drawings, as well as the full text of the report on the state of the art. It shall also mention individually petitions submitted opposing grant of the patent and the issue of the Official Bulletin of Industrial Property in which grant of the patent was announced. - 特許庁

(1) 医薬特許の特許権者の権利は，ある者が当該特許においてクレームされた発明を実施しており，当該実施が， (a) 以下の商品，すなわち， (i) 治療用途を意図しており，かつ (ii) 1989年治療用品法に規定する医療機器又は治療機器でない商品， をオーストラリア治療用品登録簿へ登録させることに関連する目的，又は (b) 外国の又は外国の一部の法律に基づいて，類似の規制上の承認を取得することに関連する目的， のみを目的とする場合は，その者により侵害されない。例文帳に追加

(1) The rights of a patentee of a pharmaceutical patent are not infringed by a person exploiting an invention claimed in the patent if the exploitation is solely for: (a) purposes connected with obtaining the inclusion in the Australian Register of Therapeutic Goods of goods that: (i) are intended for therapeutic use; and (ii) are not medical devices, or therapeutic devices, as defined in the Therapeutic Goods Act 1989; or (b) purposes connected with obtaining similar regulatory approval under a law of a foreign country or of a part of a foreign country.  - 特許庁

予備審査中に，キルギス特許庁は10月の期間内に，出願書類の内容の規定要件遵守，クレームされた発明の出願人が提出した出願資料の特許性標準の遵守，先の優先権を有する取り下げられていない出願，交付されたキルギス共和国の保護証書集，並びに公開公告されたユーラシア出願及び特許を点検し，発明の優先権を確定し，出願の発明の単一性要件の遵守を点検する。例文帳に追加

While conducting preliminary examination, Kyrgyzpatent within ten-month-period shall check compliance of the prescribed requirements to contents of the application documents, compliance of the claimed invention with the criteria of patentability of the materials of an application provided by the applicant, non-withdrawn applications with an earlier priority, the fund of issued protected documents of the Kyrgyz Republic, as well as published Eurasian applications and patents and shall establish the priority of the invention and check compliance of the application with requirements for the unity of the invention. - 特許庁

(2)先行技術は，次に掲げるものによって構成されるものとする。 (a)その発明をクレームする特許出願の優先日前に，世界の何れかの場所において，書面による発表，口頭の開示，使用その他の方法で公衆に開示されたすべてのもの［法律A648:s.8，法律A863:s.6による改正］ (b)(a)にいう特許出願より先の優先日を有する国内特許出願の内容であって，その内容が前記の国内特許出願に基づいて付与される特許に包含されている場合のもの［法律A648:s.8，法律A863:s.6による改正］例文帳に追加

(2) Prior art shall consist of - (a) everything disclosed to the public, anywhere in the world, by written publication, by oral disclosure, by use or in any other way, prior to the priority date of the patent application claiming the invention; [Am. Act A648: s.8; Am. Act A863: s.6] (b) the contents of a domestic patent application having an earlier priority date than the patent application referred to in paragraph (a) to the extent that such contents are included in the patent granted on the basis of the said domestic patent application. [Am. Act A648: s.8; Am. Act A863: s.6] - 特許庁

このシステムは、一以上の離間した位置における電子的または書面的形態でのクレジットカード、領収書、小切手のような取引データを検索し、このデータをコード化し、コード化されたデータを中央位置に送信し、このデータをシヨイウ可能な形に変換し、署名データおよび生物測定学的データを使用して識別確認を行い、このデータから情報に富んだ報告を作成し、この報告を塩各位置に送信する。例文帳に追加

The system retrieves transaction data such as credit card, receipts and checks in either electronic or paper form at one or more remote locations, encodes the data, transmits the encoded data to a central location, transforms the data to a usable form, performs identification verification using signature data and biometric data, generates informative reports from the data and transmits the informative reports to the remote locations. - 特許庁

このシステムは、一以上の離間した位置における電子的または書面的形態でのクレジットカード、領収書、小切手のような取引データを検索し、このデータをコード化し、コード化されたデータを中央位置に送信し、このデータをシヨイウ可能な形に変換し、署名データおよび生物測定学的データを使用して識別確認を行い、このデータから情報に富んだ報告を作成し、この報告を塩各位置に送信する。例文帳に追加

The system retrieves transaction data such as credit card receipts checks in either electronic or paper form at one or more remote locations, encrypts the data, transmits the encrypted data to a central location, transforms the data to a usable form, performs identification verification using signature data and biometric data, generates informative reports from the data and transmits the informative reports to the remote location(s). - 特許庁

我が国においても、第９次雇用対策基本計画にもあるとおり、専門的・技術的分野の外国人労働者の受入れを積極的に推進しようとしており、多くの在留資格について最長の在留期間が１年から３年に伸長されたほか、IT技術者に係る上陸許可基準の見直し、構造改革特別区域法の特例を受ける外国人研究者について活動範囲を拡大する等の措置が講じられてきている。例文帳に追加

As stated in the Ninth Basic Plan on Employment Measures, Japan is also actively promoting acceptance of foreign workers with special and/or technical skills. The maximum period of residence under many statuses of residence has been extended from one to three years. In addition, criteria for landing permits for IT technicians have been reviewed, and the scope of activity of foreign researchers receiving special treatment under the exception of the Law on Special Zones for Structural Reform has been expanded. - 経済産業省

アジア等諸外国とのネットワーク形成、我が国大学・企業のグローバル化、我が国の産業競争力強化を図るため、我が国企業に就職意志のある、能力・意欲の高いアジア等の留学生に対し、産学連携による専門教育、ビジネス日本語・企業文化教育、インターンシップ、就職支援までの一連の事業を通じた我が国産業界で活躍する高度外国人材の育成を促進する「アジア人財資金構想」を２００７年度から実施。２００８年度は約１，３００人の留学生が参加した。例文帳に追加

In order to form a network with other Asian countries, promote the globalization of Japanese universities and companies, and strengthen the competitiveness of Japanese industry, since fiscal 2007, the government has been implementing the Career Gateway to Asia program, which promotes the development of advanced overseas human resources capable of contributing to Japanese industry by implementing projects to provide Asian students staying in Japan with specialized education, Japanese language education, corporate culture education, internships, and employment-support through industry-academia collaboration. In fiscal 2008, around 1,300 foreign students participated in the Career Gateway to Asia. - 経済産業省

アジア等諸外国とのネットワーク形成、大学・企業のグローバル化、産業競争力強化を図るため、我が国企業に就職意志のある、能力・意欲の高いアジア等の留学生を対象とし、産学連携による専門教育、ビジネス日本語・企業文化教育、インターンシップ、就職支援までの一連の事業を通じて、高度外国人材の育成を促進する「アジア人財資金構想」を2007年度から経済産業省と文部科学省が共同で実施している。例文帳に追加

In order to form a network with other Asian countries, promote the globalization of universities and companies, and strengthen industrial competitiveness, METI and MEXT have been jointly implementing the “Career Gateway to Asia” program since FY2007. This program aims to foster advanced overseas human resources by providing a series of projects, including industry university collaborative specialized education, Japanese language education, corporate culture education, internships, and employment support for high-quality and motivated international students from Asia or some other areas intending to find a job in Japan.  - 経済産業省

アジア等諸外国とのネットワーク形成、我が国大学・企業のグローバル化、我が国の産業競争力強化を図るため、我が国企業に就職意志のある、能力・意欲の高いアジア等の留学生に対し、産学連携による専門教育、ビジネス日本語・企業文化教育、インターンシップ、就職支援までの一連の事業を通じた我が国産業界で活躍する高度外国人材の育成を促進する「アジア人財資金構想」を２００７年度から実施。例文帳に追加

In order to form a network with other Asian countries, promote the globalization of Japanese universities and companies, and strengthen the competitiveness of Japanese industry, since fiscal 2007, the government has been implementing the Career Gateway to Asia program, which promotes the development of advanced overseas human resources capable of contributing to Japanese industry by implementing projects to provide Asian students staying in Japan with specialized education, Japanese language education, corporate culture education, internships, and employment-support through industryacademia collaboration. - 経済産業省

今般の原油価格上昇・高止まりには複合的な要因が絡んでいるが、基本的には、①需要が拡大する一方で、②上流開発投資拡大による供給過剰からの原油価格の下落を危惧し、また、原油価格上昇から多大な利益を得ている産油国側で上流投資の積極的なインセンティブが失われていること、③好景気のため高い原油価格を支払うことが可能となっている消費国側で省エネルギー等の投資が遅れていること、が原因である。例文帳に追加

Recent surges and sticking at a high level of crude oil prices have been brought about by complex factors. Basically, however, behind higher crude oil prices are (1) the expansion of demand, (2) loss of positive incentives for upstream investments in oil producing countries, which are worried about possible drops in crude oil prices reflecting excessive supply that could be brought about by the expansion of investment in upstream development and are gaining large profits from higher oil prices, and (3) delay in investment for energy saving by consuming countries which can afford expensive crude oil because of their brisk economy. - 経済産業省

2006年３月の全人代で行われた「政府活動報告」においては、第10次５カ年計画（2000年～2005年）期間において、経済力が一層高まり、生活は改善されているとしながらも、①経済構造が合理的でなく、経済成長パターンの転換が遅れ、エネルギー消費が多く、環境汚染が深刻化、②投資と消費の関係のバランスが取れていない、③都市部と農村部や地域間の発展の格差及び一部社会構成員の間の収入格差が拡大しつつある、等の矛盾や問題が存在しているとしている。例文帳に追加

In a report on government activities presented to a meeting of the National People’s Congress in March 2006, the Chinese Government said its economy expanded further while people’s livelihood improved under the 10th five-year plan (2000 - 2005). But the Government also said a host of problems and contradictions exist in China. First, a shift of economic growth pattern has been delayed in China due to its irrational economic structure, resulting in an increase in energy consumption and worsening environmental pollution to serious levels. Second, relations between investment and consumption have been imbalanced, according to the report. And thirdly, the report said, income gaps have been expanding between households in urban areas and households in rural areas, between households in one region and households in other regions and between households in a region and other households in the same region. - 経済産業省

③水道事業は、理想的には水道料金により資本費用と維持管理費用を賄うフルコスト・リカバリーが原則であるが、ミャンマーのように、全国的に水道整備が遅れており、相当規模の都市でも水道が無い都市がある状況下においては、地方自治体が水道整備資金を自ら調達することは困難であり、初期においては中央政府の財政資金や外国援助資金を投入することが必要となる。例文帳に追加

(Reason 3) Ideally, the water supply work should be run on full cost recovery basis in which both capital cost and O/M cost are covered by the water rate. In Myanmar, however, it is very difficult for the local government to mobilize financial resources for building water supply system. The diffusion of the water supply system has not progressed yet, and some cities of substantial size is equipped with no water supply system. In the early stage of development, it is necessary to utilize funds from the central government and the foreign organizations in order to build the nationwide water supply system. Then, it may eventually come the day to mobilize resources from the financial market by issuing local bonds in the near future since it may not be sufficient enough to cover all the costs necessary to diffuse the system by the funds from the central government and the foreign aid. Regarding the issuance of the local bond, it is not probable for the local government to make it real without back-up of the central government. In order to serve this function, it must be needed a ministry which is in charge of planning and executing those funding within the central government. - 厚生労働省

１４　第三項に定めるもののほか、非課税適用申告書に記載された事項の確認のための手続その他の非課税適用申告書の提出に関する事項、利子受領者情報の通知並びにその通知に係る情報の保存及び管理に関する事項、利子受領者情報の通知があつた場合において当該利子受領者情報に変更がないときにおけるその通知の省略の特例、利子受領者確認書の提出に関する事項、一般民間国外債の利子につき第二項の規定により所得税を徴収された者が確定申告書の提出をする場合に添付すべき書類に関する事項その他第一項、第二項及び第四項から前項までの規定の適用に関し必要な事項は、政令で定める。例文帳に追加

(14) In addition to what is specified in paragraph (3), the procedure for confirmation of the matters stated in a written application for tax exemption and any other matters concerning the submission of a written application for tax exemption, matters concerning a notice of the interest recipient information as well as preservation and management of such information provided in the notice, special provisions for omitting a notice in the case where there is no change in the interest recipient information provided in the previous notice, matters concerning the submission of an interest recipient confirmation document, matters concerning documents to be attached to a final return form which is filed by a person who has been subject to the collection of income tax pursuant to the provision of paragraph (2) with respect to interest on general foreign-issued company bonds, and other necessary matters concerning the application of the provisions of paragraph (1), paragraph (2), and paragraph (4) to the preceding paragraph shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

３　特定目的信託に係る受託法人に対する法人税法第六十九条の規定の適用については、同条第一項中「所得の金額」とあるのは「所得の金額（租税特別措置法第六十八条の三の二第一項（特定目的信託に係る受託法人の課税の特例）の規定の適用を受ける第二条第二十九号の二ホ（定義）に掲げる特定目的信託に係る第四条の七（受託法人等に関するこの法律の適用）に規定する受託法人（第八項において「特定目的信託に係る受託法人」という。）にあつては、同法第六十八条の三の二第一項の規定を適用しないで計算した所得の金額）」と、同条第八項中「内国法人が外国子会社」とあるのは「内国法人（特定目的信託に係る受託法人を除く。以下この項及び第十一項において同じ。）が外国子会社」とする。例文帳に追加

(3) With regard to the application of the provision of Article 69 of the Corporation Tax Act to the trust corporation for a special purpose trust, the phrase "amount of income" in paragraph (1) of the said Article shall be deemed to be replaced with "amount of [the trust corporation's] income (in the case of a trust corporation prescribed in Article 4-7 (Application of This Act to Trust Corporations, etc.) for the special purpose trust listed in Article 2(xxix)-2(e) (Definitions) that is subject to the provision of Article 68-3-2(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Purpose Trusts) (such trust corporation referred to in paragraph (8) as a "trust corporation for a special purpose trust"): the amount of income calculated without applying the provision of Article 68-3-2(1) of the said Act)", and the phrase "Where a domestic corporation" in paragraph (8) of the said Article shall be deemed to be replaced with "Where a domestic corporation (excluding a trust corporation for a special purpose trust; hereinafter the same shall apply in this paragraph and paragraph (11))".  - 日本法令外国語訳データベースシステム

３　特定投資信託に係る受託法人に対する法人税法第六十九条の規定の適用については、同条第一項中「所得の金額」とあるのは「所得の金額（租税特別措置法第六十八条の三の三第一項（特定投資信託に係る受託法人の課税の特例）の規定の適用を受ける同項に規定する特定投資信託に係る第四条の七（受託法人等に関するこの法律の適用）に規定する受託法人（第八項において「特定投資信託に係る受託法人」という。）にあつては、同法第六十八条の三の三第一項の規定を適用しないで計算した所得の金額）」と、同条第八項中「内国法人が外国子会社」とあるのは「内国法人（特定投資信託に係る受託法人を除く。以下この項及び第十一項において同じ。）が外国子会社」とする。例文帳に追加

(3) With regard to the application of the provision of Article 69 of the Corporation Tax Act to the trust corporation for a special investment trust, the phrase "amount of income" in paragraph (1) of the said Article shall be deemed to be replaced with "amount of [the trust corporation's] income (in the case of a trust corporation prescribed in Article 4-7 (Application of This Act to Trust Corporations, etc.) for the special investment trust prescribed in Article 68-3-3(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Investment Trusts) that is subject to the provision of Article 68-3-3(1) of the said Act (such trust corporation referred to in paragraph (8) as a "trust corporation for a special investment trust"): the amount of income calculated without applying the provision of Article 68-3-3(1) of the said Act)", and the phrase "Where a domestic corporation" in paragraph (8) of the said Article shall be deemed to be replaced with "Where a domestic corporation (excluding a trust corporation for a special investment trust; hereinafter the same shall apply in this paragraph and paragraph (11))".  - 日本法令外国語訳データベースシステム

第三百三十四条　法第二百十五条（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により所得税の徴収が行われたものとみなされる給与又は報酬の金額は、法第百六十一条第二号（国内源泉所得）に規定する事業を国内において行う者の当該国内において行う事業につき支払を受けた同号に掲げる対価の総額が当該国内において行う事業のために人的役務の提供をする各非居住者に対しその人的役務の提供につき支払うべき同条第八号イ又はハに掲げる給与又は報酬の金額の合計額に満たなかつた場合には、当該対価の総額に、当該合計額のうちに当該各非居住者に対し支払うべき当該給与又は報酬の金額の占める割合を乗じて計算した金額とする。例文帳に追加

Article 334 The amount of pay or remuneration for which income tax is deemed to have been collected pursuant to the provision of Article 215 (Special Provisions for Withholding at Source of Pay, etc. for Provision of Personal Services by Nonresidents) of the Act shall, if the total amount of the consideration listed in Article 161(ii) (Domestic Source Income) of the Act that a person who conducts a business prescribed in Article 161(ii) of the Act in Japan has received with regard to the said business conducted in Japan does not reach the sum of the amounts of pay or remuneration listed in Article 161 (viii)(a) or (c) of the Act to be paid to individual nonresidents who provide personal services for the said business conducted in Japan with regard to their provision of personal services, be the amount calculated by multiplying the said total amount of consideration by the ratio of the amount of pay or remuneration to be paid to the respective nonresident to the said sum of the amounts of pay or remuneration.  - 日本法令外国語訳データベースシステム

第十二条　保健師助産師看護師法第四十二条の規定は、許可を受けた外国において助産師に相当する資格を有する者（以下「臨床修練外国助産師」という。）について準用する。この場合において、同条第二項中「病院、診療所又は助産所に勤務する助産師」とあるのは「外国医師等が行う臨床修練に係る医師法第十七条等の特例等に関する法律第三条第一項の規定により厚生労働大臣の指定を受けた病院において臨床修練を行う同法第十二条第一項に規定する臨床修練外国助産師」と、「その病院、診療所又は助産所」とあるのは「その病院」と読み替えるものとする。例文帳に追加

Article 12 (1) The provision of Article 42 of the Act on Public Health Nurses, Midwives and Nurses shall apply mutatis mutandis to the permitted person who has a license which corresponds to the license of a midwife in a foreign country (hereinafter referred to as the "foreign midwife under advanced clinical training"). In this case, the terms "midwife working at a hospital or clinic" and "such hospital or clinic" in Article 42, paragraph (2) of the Act on Public Health Nurses, Midwives and Nurses shall be deemed to be replaced with "foreign midwife under advanced clinical training prescribed by Article 12, paragraph (1) of the Law concerning the Exceptional Cases of the Medical Practitioners' Act, Article 17, on the Advanced Clinical Training of Foreign Medical Practitioners, who performs the advanced clinical training at a hospital designated by the Minister of Health, Labour and Welfare pursuant to the provision of Article 3, paragraph (1) of such Law" and "such hospital", respectively.  - 日本法令外国語訳データベースシステム

第十四条　救急救命士法第四十六条の規定は、許可を受けた外国救急救命士（以下「臨床修練外国救急救命士」という。）について準用する。この場合において、同条第二項中「厚生労働省令で定める機関に勤務する救急救命士」とあるのは「外国医師等が行う臨床修練に係る医師法第十七条等の特例等に関する法律第二条第四号に規定する指定病院（以下この項において「指定病院」という。）に第二条第一項に規定する重度傷病者を搬送すべき同法第十四条第一項に規定する臨床修練外国救急救命士」と、「その機関」とあるのは「その指定病院」と読み替えるものとする。例文帳に追加

Article 14 (1) The provision of Article 46 of the Emergency Life-saving Technicians Act shall apply mutatis mutandis to the permitted emergency life-saving technician (hereinafter referred to as the "foreign emergency life-saving technician under advanced clinical training"). In this case, the terms "emergency life-saving technician working at an institution specified by the Ordinance of the Ministry of Health, Labour and Welfare" and "such institution" in Article 46, paragraph (2) of the Emergency Life-saving Technicians Act shall be deemed to be replaced with "foreign emergency life-saving technician under advanced clinical training prescribed by Article 14, paragraph (1) of the Law concerning the Exceptional Cases of the Medical Practitioners' Act, Article 17, on the Advanced Clinical Training of Foreign Medical Practitioners, who is supposed to transport a serious patient prescribed by Article 2, paragraph (1) of such Law to a designated hospital prescribed by Article 2, item (iv) of such Law" and "such designated hospital", respectively.  - 日本法令外国語訳データベースシステム

第四条　市町村の長は、前条第一項の申請があつたときは、当該申請に係る外国人について次に掲げる事項を外国人登録原票（以下「登録原票」という。）に登録し、これを市町村の事務所に備えなければならない。ただし、当該外国人が、入管法別表第二の上欄の永住者の在留資格をもつて在留する者（以下「永住者」という。）又は日本国との平和条的に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（平成三年法律第七十一号）に定める特別永住者（以下「特別永住者」という。）である場合にあっては第九号及び第二十号に掲げる事項を、入管法の規定により一年未満の在留期間を決定され、その期間内にある者（在留期間の更新又は在留資格の変更により、当初の在留期間の始期から起算して一年以上本邦に在留することができることとなった者を除く。以下「一年未満在留者」という。）である場合にあっては第十八号及び第十九号に掲げる事項を、それぞれ登録原票に登録することを要しない。例文帳に追加

Article 4 (1) The mayor of the city or the head of the town or village shall, in cases where an application has been made under paragraph (1) of the preceding Article, register, on the alien registration card (hereinafter referred to as a "registration card"), the following items, of which items (ix) and (xx) are to be registered only for an alien other than a permanent resident specified in the left-hand column of Table 2 of the Immigration Control Act (hereinafter referred to as a "permanent resident") or a special permanent resident as provided for in the Special Act on the Immigration Control of, Inter Alios, Those Who Have Lost Japanese Nationality on the Basis of the Treaty of Peace with Japan (Act No.71 of 1991, hereinafter referred to as the "Special Act on Immigration Control") (hereinafter referred to as a "special permanent resident"), while items (xviii) and (xx) are to be registered only for an alien other than one whose period of stay has been prescribed to be less than one year under the provisions of the Immigration Control Act and who is currently within such period (excluding an alien who, as a result of an extension of the period of stay or a change in the status of residence, has been granted permission to stay in Japan for one year or more, calculated from the commencement of his/her initial period of stay) (hereinafter referred to as a "resident of less than one year"), and the application shall be kept at the offices of the relevant city, town or village.  - 日本法令外国語訳データベースシステム

２　法第六十八条の九十第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる連結法人に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額（以下この節において「適用対象留保金額」という。）に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時における当該連結法人の有する当該特定外国子会社等の請求権勘案保有株式等の占める割合を乗じて計算した金額（当該連結法人の同項の規定の適用に係る各連結事業年度において、当該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外国関係会社（当該特定外国子会社等に係る控除未済課税済配当等の額を有するものに限る。）につき第三号に掲げる事実が生じた場合には、当該計算した金額からそれぞれこれらの号に定める金額を控除した残額）とする。例文帳に追加

(2) The amount calculated as specified by a Cabinet Order prescribed in Article 68-90(1) of the Act shall be the amount obtained by multiplying the eligible retained income prescribed in the said paragraph for the relevant business year of a specified foreign subsidiary company, etc. related to a consolidated corporation listed in the items of the said paragraph (hereinafter referred to as the "eligible retained income" in this paragraph) by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year of the said specified foreign subsidiary company, etc. (where any of the events listed in item (i) or item (ii) occurred with regard to the said specified foreign subsidiary company, etc. or an event listed in item (iii) occurred with regard to an affiliated foreign company related to the said consolidated corporation (limited to those that hold the taxed amount of a dividend, etc. before deduction pertaining to the said specified foreign subsidiary company, etc.) in the relevant consolidated business year of the said consolidated corporation relating to the application of the provisions of the said paragraph, such amount shall be the remaining amount after deducting the amount specified respectively in these items from the said calculated amount):  - 日本法令外国語訳データベースシステム

第六十八条の九十二　第六十八条の九十第一項の規定の適用を受けた連結法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 68-92 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as "individually taxed amount of retained income" and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:  - 日本法令外国語訳データベースシステム

第六十八条の九十三の八　第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:  - 日本法令外国語訳データベースシステム

第百四十四条　第六十八条（内国法人に係る所得税額の控除）の規定は、外国法人が各事業年度において第百四十一条各号（外国法人に係る法人税の課税標準）に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で所得税法　の規定により所得税を課されるもの（同法第百六十一条第五号　（内国法人から受ける配当等）に掲げる配当等で政令で定めるものを除く。）の支払を受ける場合について準用する。この場合において、第六十八条第一項中「所得税の額」とあるのは「所得税の額（所得税法第百六十一条第二号　（国内源泉所得）に掲げる対価につき同法第二百十二条第一項　（非居住者又は外国法人の所得に係る源泉徴収義務）の規定により徴収された所得税については、その額のうち、同法第二百十五条　（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により同項　の規定による徴収が行われたものとみなされる同法第百六十一条第八号　に掲げる給与、報酬又は年金に対応する部分の金額を除く。）」と、同条第二項　中「利子及び配当等」とあるのは「当該国内源泉所得」と読み替えるものとする。例文帳に追加

Article 144 The provisions of Article 68 (Credit for Income Tax in the case of Domestic Corporations) shall apply mutatis mutandis in the case where a foreign corporation receives, in each business year, payment of domestic source income listed in each item of Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) for the category of foreign corporation listed in the relevant item, on which income tax shall be imposed pursuant to the provisions of the Income Tax Act (excluding a dividend, etc. listed in Article 161(v) of the said Act (Dividend, etc. Received from Domestic Corporations) and which is specified by a Cabinet Order). In this case, the phrase "amount of income tax" in Article 68(1) shall be deemed to be replaced with "amount of income tax (in the case of income tax collected pursuant to the provision of Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) with respect to the consideration listed in Article 161(ii) of the said Act (Domestic Source Income), the amount equivalent to a salary, remuneration or pension listed in Article 161(viii) of the said Act that shall be deemed, pursuant to the provision of Article 215 of the said Act (Special Provisions for Withholding at Source of Salary, etc. Paid to Nonresidents for Providing Personal Services), to have been collected pursuant to the provision of Article 212(1) of the said Act shall be deducted)"; the phrase "interest and dividend, etc." in Article 68(2) shall be deemed to be replaced with "the relevant domestic source income."  - 日本法令外国語訳データベースシステム

そして、この10年間各役所から金融機関に提出を求める書類が増えているのです。ですから、私は昨日、経済産業大臣とも話をしまして、書類を20％減らそうではないかという話をしました。こういう官僚機構には、国民から選ばれた国務大臣でないと、そんなことは言えないのです。金融庁は規制官庁ですから、（金融機関は事務負担を軽減して欲しいと）思っていても言えない。しかし、昨日は代表の中で、皆さんに聞いたら3人ぐらい事務負担が物凄く多いという話を言っていました。私も前々から考えておりましたので、（その意見を）代弁しまして、ぜひ金融庁長官にも金融機関が金融庁に出す書類を20％減らすようにということを具体的に考えてくれということを申し上げましたけれども、それはしっかりやっていきたいと思っています。例文帳に追加

The other issue is that documents which financial institutions are required to submit to the Financial Services Agency (FSA) have been increasing over the past decade. I discussed this issue yesterday with the Minister of Economy, Trade and Industry to reduce the documents by 20 percent. In the organization of bureaucracy, there is no one but the Minister of State elected by the people who can make such a suggestion. Financial institutions cannot say that they would like to have the burden of paperwork reduced to the FSA, a regulatory authority, even if they want to. The three representatives I asked yesterday told me that their burden of paperwork is enormous. As this issue has been in my mind for some time, I told the FSA Commissioner, on their behalf, to look into specific ways of reducing the documents to be submitted by financial institutions to the FSA. I intend to work on this issue properly.  - 金融庁

当該同時係属中の出願が， (A) 当該クレームで特定された主題を開示した特許出願をカナダにおいて又は関して先に正規にした者，又はその代理人，法律上の代表者若しくは前権利者によりされたか，又は (B) カナダが締約国である特許に関する条約又は協定に定める条件に基づいて保護を受ける権利を有する者であって，条約，協定又は法律がカナダ国民に同様な保護を与える他の国において若しくはその国に対して当該クレームで特定された主題を開示している特許出願を先に正規にした者により又はその代理人，法律上の代表者若しくは前権利者によりされ，例文帳に追加

the co-pending application is filed by (A) a person who has, or whose agent, legal representative or predecessor in title has, previously regularly filed in or for Canada an application for a patent disclosing the subject-matter defined by the claim, or (B) a person who is entitled to protection under the terms of any treaty or convention relating to patents to which Canada is a party and who has, or whose agent, legal representative or predecessor in title has, previously regularly filed in or for any other country that by treaty, convention or law affords similar protection to citizens of Canada an application for a patent disclosing the subject-matter defined by the claim,  - 特許庁

(c) 当該特許が，第29条(2)(c)(ii)にいう対応する出願に関する所定の情報又は第29条(2)(d)(ii)にいう対応する国際出願に関する所定の情報を根拠として付与されていた場合は，何れかの時点で犯されたと申し立てられている侵害。ただし，侵害されたと申し立てられているクレーム(当該特許明細書中のもの)が， (i) 当該対応する出願又は場合により対応する国際出願に関する所定の情報に記載されているクレームであって， (ii) 新規性，進歩性(非自明性)及び産業上の利用性(有用性)の規準を満たすと認められるか否かを決定するために審査されたもの， の何れにも関係していない場合に限る。例文帳に追加

(c) where the patent was granted on the basis of the prescribed information relating to a corresponding application referred to in section 29(2)(c)(ii) or the prescribed information relating to a corresponding international application referred to in section 29(2)(d)(ii), in respect of any infringement alleged to have been committed at any time when any claim (in the specification of the patent) that is alleged to have been infringed is not related to any claim -- (i) which is set out in the prescribed information relating to the corresponding application or corresponding international application, as the case may be; and (ii) which has been examined to determine whether the claim appears to satisfy the criteria of novelty, inventive step (or non-obviousness) and industrial applicability (or utility). - 特許庁

カナダ特許出願(以下「係属中の出願」と称する)におけるクレーム日は，次に掲げる場合を除き，その出願日とする: 係属中の出願が， (i) 当該クレームで特定された主題を開示している特許出願をカナダにおいて又は関して先に正規になした者，又はその代理人，法律上の代表者若しくは前権利者によりなされたか，又は (ii) カナダが締約国である特許に関する条約又は協定に定める条件に基づいて保護を受ける権利を有する者であって，当該クレームで特定された主題を開示している特許出願を条約，協定又は法律によりカナダ国民に同様な保護を与える他の国において若しくはその国に対して先に正規になした者により又はその代理人，法律上の代表者若しくは前権利者によりなされた場合であり， (b) 係属中の出願の出願日が先に正規になされた出願の出願日から12月以内であり，また (c) 出願人が先に正規になされた出願に基づいて優先権を主張した場合。例文帳に追加

The date of a claim in an application for a patent in Canada (the “pending application”) is the filing date of the application, unless (a) the pending application is filed by (i) a person who has, or whose agent, legal representative or predecessor in title has, previously regularly filed in or for Canada an application for a patent disclosing the subject-matter defined by the claim, or (ii) a person who is entitled to protection under the terms of any treaty or convention relating to patents to which Canada is a party and who has, or whose agent, legal representative or predecessor in title has, previously regularly filed in or for any other country that by treaty, convention or law affords similar protection to citizens of Canada an application for a patent disclosing the subject-matter defined by the claim; (b) the filing date of the pending application is within twelve months after the filing date of the previously regularly filed application; and(c) the applicant has made a request for priority on the basis of the previously regularly filed application.  - 特許庁

３　法人が各事業年度において支出した寄附金の額（法人税法第三十七条第七項に規定する寄附金の額をいう。以下この項及び次項において同じ。）のうち当該法人に係る国外関連者に対するもの（同法第百四十一条第一号から第三号までに掲げる外国法人に該当する国外関連者に対する寄附金の額で当該国外関連者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るものを除く。）は、当該法人の各事業年度の所得の金額（同法第百二条第一項第一号に規定する所得の金額を含む。）の計算上、損金の額に算入しない。この場合において、当該法人に対する同法第三十七条の規定の適用については、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十六条の四第三項（国外関連者との取引に係る課税の特例）」とする。例文帳に追加

(3) Any part of the amount of a contribution (meaning the amount of a contribution prescribed in Article 37(7) of the Corporation Tax Act; hereinafter the same shall apply in this paragraph and the next paragraph) expended by a corporation in each business year, which has been paid to a foreign affiliated person related to the said corporation (excluding any amount of contribution paid to a foreign affiliated person that falls under the category of foreign corporation listed in Article 141(i) to (iii) of the said Act, which shall be included in the amount of gross profit in the calculation of the said foreign affiliated person's income for the relevant business year), shall not be included in the amount of deductible expense in the calculation of the amount of the said corporation's income for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the said Act). In this case, with regard to the application of the provision of Article 37 of the said Act to the said corporation, the term "the next paragraph" in paragraph (1) of the said Article shall be deemed to be replaced with "the next paragraph or the provision of Article 66-4(3) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons)."  - 日本法令外国語訳データベースシステム

５　第一項の規定は、課税済留保金額に係る事業年度又は連結事業年度のうち最も古い事業年度又は連結事業年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書又は各連結事業年度の同条第三十二号に規定する連結確定申告書に当該課税済留保金額又は個別課税済留保金額その他財務省令で定める事項に関する明細書の添付があり、かつ、同項の規定の適用を受けようとする事業年度の確定申告書等に、同項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、同項の規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。例文帳に追加

(5) The provision of paragraph (1) shall apply only where a domestic corporation has filed a final return form prescribed in Article 2(xxxi) of the Corporation Tax Act or a consolidated final return form prescribed in Article 2(xxxii) of the said Act for each business year after the earliest business year or consolidated business year pertaining to the taxed amount of retained income respectively, with a written statement attached thereto regarding the said taxed amount of retained income or individually taxed amount of retained income and any other matters specified by an Ordinance of the Ministry of Finance, and filed a final return form, etc. for the business year for which the domestic corporation seeks the application of the provision of Article 2(3) of the said Act, with an application made therein to seek the inclusion in deductible expense of the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act and a written statement attached thereto regarding the calculation of the amount to be included in the amount of deductible expense. In this case, the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act shall be limited to the amount to be included in the amount of deductible expense based on the said application.  - 日本法令外国語訳データベースシステム

５　第一項の規定は、個別課税済留保金額に係る連結事業年度又は事業年度のうち最も古い連結事業年度又は事業年度以後の各連結事業年度の法人税法第二条第三十二号に規定する連結確定申告書又は各事業年度の同条第三十一号に規定する確定申告書に当該個別課税済留保金額又は課税済留保金額その他財務省令で定める事項に関する明細書の添付があり、かつ、同項の規定の適用を受けようとする連結事業年度の連結確定申告書等に、同項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、同項の規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。例文帳に追加

(5) The provision of paragraph (1) shall apply only where a consolidated corporation has filed a consolidated final return form prescribed in Article 2(3)(xxxii) of the Corporation Tax Act or a final return form prescribed in Article 2(3)(xxxi) of the said Act for the earliest consolidated business year or business year pertaining to the individually taxed amount of retained income respectively and each subsequent consolidated business year, with a written statement attached thereto regarding the said individually taxed amount of retained income or taxed amount of retained income and any other matters specified by an Ordinance of the Ministry of Finance, and filed a consolidated final return form, etc. for the consolidated business year for which the consolidated corporation seeks the application of the provision of Article 2(3) of the said Act, with an application made therein to seek the inclusion in deductible expense of the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act and a written statement attached thereto regarding the calculation of the amount to be included in the amount of deductible expense. In this case, the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act shall be limited to the amount to be included in the amount of deductible expense based on the said application.  - 日本法令外国語訳データベースシステム

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

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

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

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

３　内国法人に対し国内において第百七十四条各号（内国法人に係る所得税の課税標準）に掲げる利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金（これらのうち第百七十六条第一項又は第二項（信託財産に係る利子等の課税の特例）の規定に該当するものを除く。）の支払をする者は、その支払の際、当該利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。例文帳に追加

(3) A person who pays a domestic corporation, in Japan, interest, etc., dividend, etc., compensation money for benefits, profit, margin profit, distribution of profit or monetary award listed in the items of Article 174 (Tax Base of Income Tax in the case of Domestic Corporations) (excluding those that fall under the provision of Article 176(1) or (2) (Special Provisions for Taxation on Interest, etc. on Trust Property)) shall, at the time of payment, collect income tax with respect to the said interest, etc., dividend, etc., compensation money for benefits, profit, margin profit, distribution of profit or monetary award, and pay it to the State no later than the tenth day of the month following the month that includes the date of collection.  - 日本法令外国語訳データベースシステム

三　内国法人の発行する株式（株主となる権利、株式の割当てを受ける権利、新株予約権及び新株予約権の割当てを受ける権利を含む。）その他内国法人の出資者の持分（会社法の施行に伴う関係法律の整備等に関する法律第二百三十条第一項（特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律の一部改正に伴う経過措置等）に規定する特例旧特定目的会社の出資者の持分を除く。以下この項及び第四項において「株式等」という。）の譲渡（第二百八十条第二項（国内にある資産の譲渡による所得）に規定する譲渡をいう。以下この条において同じ。）による所得で次に掲げるもの例文帳に追加

(iii) The following income arising from the transfer (meaning the transfer prescribed in Article 280(2) (Income Arising from the Transfer of Assets Located in Japan); hereinafter the same shall apply in this Article) of shares issued by a domestic corporation (including the right to be a shareholder, the right to receive an allotment of shares, and the right to receive a share option and an allotment of share option) or any other equities of a contributory to a domestic corporation (excluding equities of a contributory to a special former specific purpose company prescribed in Article 230(1) (Transitional Measures upon Partial Revision of the Act for Partial Revision of the Act on Securitization of Specific Assets by Specific Purpose Companies) of the Act on the Development of Related Acts Associated with the Enforcement of the Companies Act; hereinafter such shares or any other equities shall be referred to as "shares, etc." in this paragraph and paragraph (4)):  - 日本法令外国語訳データベースシステム

「朕惟うに我国通行の暦たる、太陰の朔望を以て月を立て太陽の躔度に合す。故に2,3年間必ず閏月をおかざるを得ず、置閏の前後、時に季節の早晩あり、終に推歩の差を生ずるに至る。殊に中下段に掲る所の如きはおおむね亡誕無稽に属し、人智の開発を妨ぐるもの少しとせず」と論告し、同年11月24日、太政官布告を続いて発し「今般太陽暦御頒布に付、来明治6年限り略暦は歳徳・金神・日の善悪を始め、中下段掲載候不稽の説等増補致候儀一切相成らず候」とあり、これらの布告をもって禁止されたとする主張がある。例文帳に追加

It argues that 'Our traditional calendar divides a year into 12 months according to the cycle of new moon and full moon and fits it into the position of the sun in the sky. Thus, we have to put a leap month every two or three years and there happens a climate lag before and after the intercalation, which finally causes errors in calculating the travel of celestial body. Especially, most of the annotations (rekichu) on middle and lower part of calendars are absurd and largely prevent the development of human intelligence,' and, on November 24 in the same year, the Dajokan fukoku was again issued and said, 'Now on issuing the solar calendar, the absurd annotations on middle and lower part of calendars will be totally forbidden including the lucky direction, unlucky direction, and the good or bad of the day, from 1873,' which, some insist, banned rokuyo.  - Wikipedia日英京都関連文書対訳コーパス

(4)の規定に従うことを条件として，欧州特許の所有者は，欧州特許が付与された後に，その出願の欧州特許条約第93条による公開から，その出願又はこれと関連付けられる同条約第76条による分割出願に関する特許付与の通告の同条約第97条(4)にいう公告までの期間について，第53条(1)に示される行為をした者に対し，適正な補償を要求することができる。ただし，特許所有者が，そのように行為する排他権を獲得しており，かつ，当該行為が最新に提出され，公告されたクレームの範囲内にあることを条件とする。例文帳に追加

Subject to the provisions contained in paragraph (4), the holder of a European patent may demand reasonable compensation from any party who, in the period between the publication pursuant to Article 93 of the European Patent Convention of the application that has resulted in the grant of the patent and the publication, referred to in Article 97(4) of that Convention, of the notification of the grant of the European patent in respect of that application or in respect of a divisional application related thereto by virtue of Article 76 of that Convention, has performed acts as specified in Article 53(1), insofar as the patent holder has acquired the exclusive right to do so and such acts are within the scope of the most recently filed and published claims. - 特許庁

(4) 次の場合，すなわち，(a) 関連国際出願がオーストラリアを指定国として記載しており，かつ (b) 局長が，当該出願はPCTに基づいて，取り下げられたものとして考えなければならないという理由のみで，当該出願を原状回復させることができず，かつ (c) その出願人が所定の期間内に，当該出願が本法に基づく標準特許の出願として取り扱われるよう，自署した請求書を提出し，かつ (d) 出願人が所定の書類を提出し，かつ，所定の手数料を納付した場合は， 別段の定めがある場合を除き， (e) 当該出願は，請求された通りに取り扱われなければならず，かつ (f) 当該出願の明細書，クレーム及び図面は，当該出願に関して提出された完全明細書として取り扱われなければならず，かつ (g) その出願及び完全明細書は，関連国際出願の出願日に提出されたものとして取り扱われなければならない。例文帳に追加

(4) Where: (a) the relevant international application specifies Australia as a designated State; and (b) the Commissioner cannot reinstate the application merely because, under the PCT, it is to be considered as having been withdrawn; and (c) the applicant files, within the prescribed period, a written request signed by the applicant that the application be treated as an application under this Act for a standard patent; and (d) the applicant files any prescribed documents and pays the prescribed fee; then, except as otherwise prescribed: (e) the application must be treated as requested; and (f) the description, claims and drawings in the application must be treated as a complete specification filed in respect of the application; and (g) the application and complete specification must be treated as having been filed on the date on which the relevant international application was filed.  - 特許庁

次の場合，すなわち， (a) 国際出願がオーストラリアを指定国としており，かつ (b) 禁止命令，又は第175条に依拠してなされた事柄の結果，当該出願がPCTに基づいて取り下げられたものとみなされ，かつ (c) 出願人が所定の期間内に，当該出願が本法に基づく標準特許出願として取り扱われることを望む旨の自署した請求書を提出し，かつ (d) 出願人が所定の書類を提出し，かつ，所定の手数料を納付した場合は， 別段の定めがある場合を除き，次の措置がとられなければならない。 (e) 当該出願を請求された通りに取り扱うこと，及び (f) 当該出願の明細書，クレーム及び図面を，当該出願に関して提出された完全明細書として取り扱うこと，及び (g) 当該出願及び明細書を，国際出願がなされた日に提出されたものとして取り扱うこと例文帳に追加

Where: (a) an international application specifies Australia as a designated State; and (b) as a result of a prohibition order or of anything done in reliance on section 175, the application is, under the PCT, to be considered as having been withdrawn; and (c) the applicant files, within the prescribed period, a written request signed by the applicant that the application be treated as an application under this Act for a standard patent; and (d) the applicant files any prescribed documents and pays the prescribed fee; then, except as otherwise prescribed: (e) the application must be treated as requested; and (f) the description, claims and drawings in the application must be treated as a complete specification filed in respect of the application; and (g) the application and specification must be treated as having been filed on the date on which the international application was filed.  - 特許庁

(7) 発明が，公衆の利用に供されず，当該技術の熟練者が実施可能なように出願書類において説明することができない生物学的材料の利用を必要とする場合は，特許手続上の微生物の寄託の国際的承認に関する1977年4月28日のブダペスト条約に基づいて，国際的に認められた寄託機関への当該生物学的材料の寄託に関する陳述書を出願書類とともに提出しなければならない。寄託された生物学的材料が当該国際的に認められた寄託機関において利用することができなくなった場合は，当該材料を本項にいう条約に定めているのと同じ条件で再寄託することができる。内閣は，生物学的材料を利用するための手続を定める。例文帳に追加

(7) If the invention provides for the use of such biological material, which is not publicly available and which cannot be described in the application, so that it might be implemented by a person skilled in the art, a statement regarding the deposition of the biological material in an internationally recognised depository shall be filed together with the application in accordance with the Budapest Treaty of 28 April 1977 on the international recognition of the deposit of micro-organisms for the purposes of patent procedure. If the biological material, which has been deposited, is no longer available at the internationally recognised depository, it shall be permitted to deposit the material once again with the same conditions that have been included in the contract referred to in this Paragraph. The procedures according to which the biological material is available shall be determined by the Cabinet. - 特許庁

(1) 特許出願が第37条(1)の要件を満たす場合は，特許庁は，特許付与について決定を下す。決定は書面により出願人に通知するものとし，また，特許公告及び特許登録簿への登録に係る国の手数料を納付しなければならない3月の期間を決定する。国の手数料が納付された場合は，特許庁は，特許付与に関する通知を速やかに特許庁公報において公告する。同時に，特許庁は，特許の書誌的陳述，発明の要約，発明の明細書，クレーム及び必要な場合は図面が含まれる詳細な特許公告を作成する。例文帳に追加

(1) If the patent application conforms with the requirements of Section 37, Paragraph one of this Law, the Patent Office shall take the decision regarding the grant of a patent. The decision shall be notified in writing to the applicant, as well as a time period of three months shall be determined, during which the State fee for the patent publication and the registration in the Patent Register shall be paid. If the State fee has been paid, the Patent Office shall publish the notification regarding the grant of a patent in as short a time period as possible in the Official Gazette of the Patent Office. Concurrently, the Patent Office shall prepare a full patent publication which shall include the bibliographic statement of the patent, abstract of the invention, description of the invention, claims and, if necessary, drawings. - 特許庁

(4)登録官は出願人に対し，実体審査請求書を提出するときに次に掲げるものを提出するよう要求することができる。 (a)マレーシア以外において当該出願人又はその前権利者により，国内，地域又は国際の工業所有権官庁宛に提出された，特許若しくは工業所有権保護に関するその他の権利を求める出願に関する所定の情報又は所定の関係書類 (b)実体審査の請求対象とされている出願においてクレームされている発明と同一又は基本的に同一の発明に関し，特許協力条約に基づく国際調査機関により行われた調査又は審査の結果に関する所定の情報例文帳に追加

(4) The Registrar may require the applicant to provide, at the time of filing a request for a substantive examination - (a) any prescribed information or prescribed supporting document concerning the filing of any application for a patent or other title of industrial property protection filed outside Malaysia by such applicant or his predecessor in title with a national, regional or international industrial property office; (b) any prescribed information concerning the results of any search or examination carried out by an International Searching Authority under the Patent Cooperation Treaty, relating to the same or essentially the same invention as that claimed in the application for which the request for a substantive examination is being filed. - 特許庁

第六十八条の八十九　連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該連結事業年度の当該連結法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該連結事業年度の当該連結法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該連結法人の当該連結事業年度の連結所得の金額の計算上、損金の額に算入しない。ただし、当該連結法人の当該連結事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該連結法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。例文帳に追加

Article 68-89 (1) Where a consolidated corporation pays, in each consolidated business year beginning on or after April 1, 2002, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said consolidated corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant consolidated business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said consolidated corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation for the relevant consolidated business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said consolidated corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant consolidated business year shall not be included in the amount of deductible expense in the calculation of the amount of consolidated income of the said consolidated corporation for the relevant consolidated business year; provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said consolidated corporation for the relevant consolidated business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said consolidated corporation.  - 日本法令外国語訳データベースシステム

第三条　承認事業者が国立大学法人（国立大学法人法第二条第一項に規定する国立大学法人をいう。）、大学共同利用機関法人（同条第三項に規定する大学共同利用機関法人をいう。）又は独立行政法人国立高等専門学校機構から譲渡を受けた特許権若しくは特許を受ける権利（産業技術力強化法（平成十二年法律第四十四号）附則第三条第一項各号に掲げるものに限る。）又は当該特許を受ける権利に基づいて取得した特許権（平成十九年三月三十一日までにされた特許出願（同年四月一日以後にする特許出願であって、特許法第四十四条第二項（同法第四十六条第五項において準用する場合を含む。）の規定により同年三月三十一日までにしたものとみなされるものを除く。）に係るものに限る。）であって承認事業者に属するものについて特許法第百七条第一項の規定により納付すべき特許料、同法第百九十五条第一項若しくは第二項の規定により納付すべき手数料又は工業所有権に関する手続等の特例に関する法律第四十条第一項の規定により納付すべき手数料の納付については、承認事業者を国とみなして特許法第百七条第二項、第百九十五条第四項及び第五項並びに工業所有権に関する手続等の特例に関する法律第四十条第三項及び第四項の規定を適用する。例文帳に追加

Article 3 Concerning the payment of patent fees to be paid pursuant to the provisions of paragraph 1 of Article 107 of the Patent Act, the fees to be paid pursuant to the provisions of paragraph 1 or paragraph 2 of Article 195 of the same Act, or the fees to be paid pursuant to the provisions of paragraph 1 of Article 40 of the Act on Special Provisions of Procedures, etc. concerning Industrial Property Rights, with respect to patent rights or the right to receive a patent (limited to those listed in the items of paragraph 1 of Article 3 of the Supplementary Provisions of Industrial Technology Enhancement Act (Act No. 44 of 2000)) or to patent rights obtained based on the right to receive said patent (limited to those pertaining to patent application filed on or before March 31, 2007 (excluding those filed on or after April 1 of the same year, but deemed, pursuant to the provisions of paragraph 2 of Article 44 of the Patent Act (including those cases that paragraph 5 of Article 46 of the same Act apply mutatis mutandis thereto), to have been filed on or before March 31 of the same year)), the assignment of which rights having been received by an Accredited TLO from a National University Corporation (referring to a National University Corporation provided in paragraph 1 of Article 2 of the National University Corporation Act), an Inter-University Research Institute Corporation (referring to an Inter-University Research Institute Corporation provided in paragraph 3 of the same Article), or from a Institute of National Colleges of Technology [Incorporated Administrative Agency], and said rights belonging to the Accredited TLO, under these conditions the Accredited TLO shall be deemed to be the State and the provisions of paragraph 2 of Article 107, paragraph 4 and paragraph 5 of Article 195 of the Patent Act as well as paragraph 3 and paragraph 4 of Article 40 of the Act on Special Provisions for Procedures, etc. concerning Industrial Property Rights shall be applied.  - 日本法令外国語訳データベースシステム

イ　電子計算機又は数値制御装置によって制御される座標測定機であって、国際規格ＩＳＯ一〇三六〇／二（二〇〇一）（座標計測第二部）で定める測定方法により空間の測定精度を測定した場合に、操作範囲内のいずれかの測定点において、測定軸のマイクロメートルで表した最大許容指示誤差がミリメートルで表した当該測定軸の長さに〇・〇〇一を乗じて得た数値に一・七を加えた数値以下となるもの例文帳に追加

(a) Coordinate measuring instruments that are controlled by computer or numerically- controlled coordinate measuring equipment and that, when the precision of measurement of intervals is measured according to the measurement method specified in International Standard ISO 10360-2:2001 for any of the points of measurement within the limits of operation, have a number of maximum permissible indications of error of the measured axis displayed in micrometers that is equal to or less than the value obtained by multiplying the length of said measured axis in millimeters by 0.001 and then adding 1.7  - 日本法令外国語訳データベースシステム