「こえんし」に関連した英語例文の一覧と使い方(628ページ目) - Weblio英語例文検索

２ ５から７までの規定に従うことを条件として、一方の締約国の法令に基づく年金制度及び医療保険制度に加入し、かつ、当該一方の締約国の領域内に事業所を有する雇用者に当該領域内において通常雇用されている者が、当該雇用者により当該一方の締約国の領域から他方の締約国の領域内において就労するために派遣される場合には、その派遣の期間が五年を超えるものと見込まれないことを条件として、その被用者が当該一方の締約国の領域内において就労しているものとみなして当該一方の締約国の法令のみを適用する。例文帳に追加

2. Subject to paragraphs 5 to 7 of this Article, where a person who is covered under the laws of one Party and normally employed in the territory of that Party by an employer with a place of business in that territory is sent by that employer from that territory to work in the territory of the other Party, the employee shall be subject to the laws of only the first Party as if that employee were working in the territory of the first Party, provided that the period of such detachment is not expected to exceed five years. - 厚生労働省

我が国の中小製造業では、高度・高品質な部材を提供するために、ものづくりに不可欠な要素技術の現場レベルでの擦り合わせが行われているが、こうした事業連携はコスト削減を目的とした単なる経営資源の相互補完に留まらず、川上行程から川下行程までの異分野の技術やノウハウの融合によって、単独の企業や研究者の従来型の発想を超えた「新しい事業連携」に変化しつつある。具体的には事例2-1-6でみられるように、それぞれの「強み」がある他のメーカーと事業連携を組むことにより、新たな製品が産み出されていることが分かる。例文帳に追加

In order to provide advanced, high-quality components, SMMs in Japan sit down and work together at the shop floor level to combine and integrate the component technologies required in manufacturing.　Business collaboration of this kind is not designed simply to mutually complement one another's resources in order to cut costs, and a shift is now underway toward "new business collaboration" that fuses technologies and know-how in different fields-upstream and downstreamto escape the conventional mindset of individual enterprises and researchers. What this means more specifically, as Case 2-1-6 demonstrates, is that enterprises engage in business collaboration with other manufacturers, each with their strengths, to come up with new products. - 経済産業省

２の規定にかかわらず、１の配当に対しては、当該配当の受益者が次の(a)又は(b)に該当する場合には、当該配当を支払う法人が居住者とされる締約国においては租税を課することができない。(a)他方の締約国の居住者であり、かつ、当該配当の支払を受ける者が特定される日をその末日とする十二箇月の期間を通じ、当該配当を支払う法人の議決権のある株式の五十パーセントを超える株式を直接に又はいずれかの締約国の一若しくは二以上の居住者を通じて間接に所有する法人であって、次のいずれかに該当するもの(i)第二十二条１(c)(i)又は(ii)に該当する法人(ii)第二十二条１(f)(i)及び(ii)に規定する要件を満たす法人で、当該配当に関し同条２に規定する条件を満たすもの(iii)この３の規定の適用に関し、第二十二条４の規定により認定を受けたもの(b)他方の締約国の居住者である年金基金。ただし、当該配当が、当該年金基金が直接又は間接に事業を遂行することにより取得されたものでない場合に限る。例文帳に追加

Notwithstanding the provisions of paragraph 2, such dividends shall not be taxed in the Contracting State of which the company paying the dividends is a resident if the beneficial owner of the dividends is: (a) a company that is a resident of the other Contracting State, that has owned, directly or indirectly through one or more residents of either Contracting State, more than 50 percent of the voting stock of the company paying the dividends for the period of twelve months ending on the date on which entitlement to the dividends is determined, and that either: (i) satisfies the conditions described in clause (i) or (ii) of subparagraph (c) of paragraph1 of Article 22; (ii) satisfies the conditions described in clauses (i) and (ii) of subparagraph (f) of paragraph 1 of Article 22, provided that the company satisfies the conditions described in paragraph 2 of that Article with respect to the dividends; or (iii) has received a determination pursuant to paragraph 4 of Article 22 with respect to this paragraph; or (b) a pension fund that is a resident of the other Contracting State, provided that such dividends are not derived from the carrying on of a business, directly or indirectly, by such pension fund  - 財務省

１の規定にかかわらず、一方の締約国の居住者が他方の締約国内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに掲げる要件を満たす場合には、当該一方の締約国においてのみ租税を課することができる。(a)当該課税年度又は賦課年度において開始し、又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約国内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約国の居住者でない雇用者又はこれに代わる者から支払われるものであること。(c)報酬が雇用者の当該他方の締約国内に有する恒久的施設によって負担されるものでないこと。例文帳に追加

Notwithstanding the provisions of paragraph 1 of this Article, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned Contracting State if: (a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the taxable year or year of assessment concerned; (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Contracting State; and (c) the remuneration is not borne by a permanent establishment which the employer has in the other Contracting State.  - 財務省

第一条　この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。ただし、第七条第二項、第八条の二第二項、第四十八条第二項、第四十八条の二第三項及び第五項、第五十条第一項及び第四項、第五十四条第二項、第五十八条第一項並びに第六十九条の二の改正規定、同条を第六十九条の三とする改正規定、同条の次に一条を加える改正規定、第六十九条の次に一条を加える改正規定、第九十五条第一項第一号及び第二項第一号の改正規定、次条の規定、附則第九条中水産業協同組合法（昭和二十三年法律第二百四十二号）第九十五条の四の改正規定並びに附則第十条及び第十四条の規定は、公布の日から起算して一月を経過した日から施行する。例文帳に追加

Article 1 This Act shall come into effect as from the date specified by a Cabinet Order within a period not exceeding six months from the day of promulgation; provided, however, that the provisions revising Article 7, paragraph (2), Article 8-2, paragraph (2), Article 48, paragraph (2), Article 48-2, paragraph (3) and paragraph (5), Article 50, paragraph (1) and paragraph (4), Article 54, paragraph (2), Article 58, paragraph (1), and Article 69-2, the provisions changing Article 69-2 to Article 69-3, the provisions adding an additional Article after Article 69-3, the provisions adding an additional Article after Article 69, the provisions revising Article 95, paragraph (1), item (i) and paragraph (2), item (i), the provisions of the following Article, the provisions of Article 9 of the Supplementary Provisions revising Article 95-4 of the Fisheries Cooperatives Act (Act No. 242 of 1948), and the provisions of Article 10 and Article 14 of the Supplementary Provisions shall come into effect as from the day on which one month has elapsed from the day of promulgation.  - 日本法令外国語訳データベースシステム

第二十三条の十三　適格機関投資家向け勧誘（有価証券発行勧誘等のうち、第二条第三項第一号に掲げる場合に該当する場合における同号の規定により当該有価証券発行勧誘等の相手方から除かれる適格機関投資家を相手方として行うもの又は同項第二号イ若しくは第二条の二第四項第二号イに掲げる場合に該当するものをいう。以下この項において同じ。）又はこれに係る有価証券の有価証券交付勧誘等で第四条第二項本文の規定の適用を受けないもの（次項において「適格機関投資家向け勧誘等」という。）を行う者（内閣府令で定める者に限る。）は、当該有価証券の有価証券発行勧誘等が次に掲げる場合に該当するものであつた有価証券（第一号に掲げる場合にあつては、第二条第三項第一号の規定により当該有価証券発行勧誘等の相手方から除かれた適格機関投資家が取得した有価証券に限る。）の有価証券発行勧誘等に該当することにより当該有価証券発行勧誘等に関し第四条第一項の規定による届出が行われていないことその他の内閣府令で定める事項を、その相手方に対して告知しなければならない。ただし、当該有価証券に関して開示が行われている場合及び発行価額の総額が一億円を超えない範囲内で内閣府令で定める金額未満である適格機関投資家向け勧誘に係る有価証券について行う場合は、この限りでない。例文帳に追加

Article 23-13 (1) A person (limited to a person who is specified by a Cabinet Office Ordinance) shall, when he/she makes a Solicitation Only for Qualified Institutional Investors (meaning a Solicitation for Newly Issued Securities, etc. which is made to Qualified Institutional Investors who are excluded under the provision of Article 2(3)(i) from the number of persons to which the Solicitation for Newly Issued Securities, etc. was made in cases where the Solicitation for Newly Issued Securities, etc. falls under the category of Solicitations for Acquisition specified by Article 2(3)(i), or which falls under the category of Solicitations for Acquisition specified by Article 2(3)(ii)(a) or Article 2-2(4)(ii)(a); hereinafter the same shall apply in this paragraph) or makes a Solicitation for Delivery of Existing Securities, etc. which is for Securities to which a Solicitation Only for Qualified Institutional Investors was made and is exempted from application of the main clause of Article 4(2) (collectively referred to as "Solicitation Only for Qualified Institutional Investors, etc." in the following paragraph), notify the solicited persons of the matters specified by a Cabinet Office Ordinance, including the fact that the Solicitation for Newly Issued Securities, etc. made for the Securities falls under any of the categories of Solicitation for Acquisition listed in the following items (limited to Securities acquired by Qualified Institutional Investors who are excluded under the provision of Article 2(3)(i) from the number of persons to which the Solicitation for Newly Issued Securities, etc. was made in cases where the Solicitation for Newly Issued Securities, etc. falls under the category of Solicitations for Acquisition specified by Article 2(3)(i)) and therefore the notification under Article 4(1) has not been made for the Solicitation for Newly Issued Securities, etc.; provided, however, that this shall not apply to the Case Where Disclosures Have Been Made with regard to the Securities and to cases where the Solicitation Only for Qualified Institutional Investors, etc. is made for Securities of which the total issue price was or is less than the amount specified by a Cabinet Office Ordinance, which may not be more than 100 million yen:  - 日本法令外国語訳データベースシステム

１の規定にかかわらず、一方の締約国の居住者が他方の締約国内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに規定する要件を満たす場合には、当該一方の締約国においてのみ租税を課することができる。(a)当該課税年度において開始し、又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約国内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約国の居住者でない雇用者又はこれに代わる者から支払われるものであること。 (c)報酬が雇用者の当該他方の締約国内に有する恒久的施設又は固定的施設によって負担されるものでないこと。例文帳に追加

Notwithstanding the provisions of paragraph 1,remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned Contracting State if: (a) the recipient is present in that other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelvemonth period commencing or ending in the tax year or taxable year concerned; (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting State; and (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in that other Contracting State.  - 財務省

２　附則第六十四条第二項の規定によりなお従前の例によることとされる場合のほか、旧ガス事業法第三十九条の十四第七項において準用する旧ガス事業法第三十九条の十二の規定による表示を付された旧ガス事業法第三十九条の二第二項の第一種ガス用品であって新ガス事業法第三十九条の二第二項の特定ガス用品であるもの（以下「移行特定ガス用品」という。）については、第十一条の規定の施行の日から起算して移行特定ガス用品ごとに五年を超えない範囲内において政令で定める期間を経過する日までの間は、新ガス事業法第三十九条の三第一項及び第三十九条の四の規定にかかわらず、なお従前の例による。例文帳に追加

(2) In addition to the case where the provisions then in force shall remain applicable pursuant to Article 64, paragraph 2 of the Supplementary Provisions, with respect to First-Class Gas Equipment set forth in Article 39-2, paragraph 2 of the Old Gas Business Act to which labels are affixed under Article 39-12 of the Old Gas Business Act as applied mutatis mutandis pursuant to Article 39-14, paragraph 7 of the Old Gas Business Act and which falls into the category of Specified Gas Equipment set forth in Article 39-2, paragraph 2 of the New Gas Business Act (hereinafter referred to as "Specified Gas Equipment under Transition"), the provisions then in force shall remain applicable notwithstanding the provisions of Article 39-3, paragraph 1 and Article 39-4 of the New Gas Business Act for a period specified by a Cabinet Order for respective types of Specified Gas Equipment under Transition not exceeding five years from the date of enforcement of Article 11.  - 日本法令外国語訳データベースシステム

２　附則第四十七条第二項の規定によりなお従前の例によることとされる場合のほか、旧電気用品取締法第二十五条の四第一項の規定による表示を付された移行特定電気用品については、第十条の規定の施行の日から起算して移行特定電気用品ごとに五年（製造から販売までに通常相当の期間を要する移行特定電気用品として政令で定めるものにあっては、十年）を超えない範囲内において政令で定める期間を経過する日までの間は、電気用品安全法第十条第二項、第二十七条第一項及び第二十八条の規定にかかわらず、なお従前の例による。例文帳に追加

(2) In addition to the case where the provisions then in force remain applicable pursuant to the provisions of Article 47, paragraph (2) of the Supplementary Provisions, with regard to Transferred Electrical Appliances and Materials with labeling affixed under Article 25-4, paragraph (1) of the Old Electrical Appliance and Material Control Act, the provisions then in force shall remain applicable until the day specified by Cabinet Order for the relevant Transferred Electrical Appliances and Materials within a limit not exceeding five years (10 years with regard to those specified by Cabinet Order as Transferred Electrical Appliances and Materials that require a considerable period of time from manufacturing to sales) from the day of the enforcement of Article 10, notwithstanding the provisions of Article 10, paragraph (2), Article 27, paragraph (1), and Article 28 of the Electrical Appliance and Material Safety Act.  - 日本法令外国語訳データベースシステム

２　特例地域密着型介護予防サービス費の額は、当該地域密着型介護予防サービス又はこれに相当するサービスについて前条第二項各号の厚生労働大臣が定める基準により算定した費用の額（その額が現に当該地域密着型介護予防サービス又はこれに相当するサービスに要した費用（食事の提供に要する費用その他の日常生活に要する費用として厚生労働省令で定める費用を除く。）の額を超えるときは、当該現に地域密着型介護予防サービス又はこれに相当するサービスに要した費用の額とする。）の百分の九十に相当する額又は同条第四項の規定により市町村が定めた額を基準として、市町村が定める。例文帳に追加

(2) The amount of an Exceptional Allowance for Community-Based Preventive Service of Long-Term Care shall be provided by a Municipality based on the amount equivalent to 90 percent of the amount of expenses calculated, with regard to said Community-Based Preventive Service of Long-Term Care or equivalent service, based on standards provided by the Minister of Health, Labour, and Welfare as set forth in each item of paragraph (2) of the preceding Article (when said calculated amount exceeds the amount of actual expenses required for said Community-Based Preventive Service of Long-Term Care or equivalent service (excluding the expenses necessary to provide meals and other necessary expenses as determined by an Ordinance of the Ministry of Health, Labour, and Welfare as necessary for daily life), the allowance shall be the actual amount of expenses required for said Community-Based Preventive Service of Long-Term Care or equivalent service), or based on the amount provided by a Municipality pursuant to the provisions of paragraph (4) of the same Article.  - 日本法令外国語訳データベースシステム

第六十八条の三の二　法人税法第二条第二十九号の二ホに掲げる特定目的信託（以下この条において「特定目的信託」という。）のうち第一号に掲げる要件を満たすものの利益の分配の額として政令で定める金額（以下この条において「利益の分配の額」という。）で当該特定目的信託に係る受託法人（同法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。次項から第四項までにおいて同じ。）の第二号に掲げる要件を満たす事業年度に係るものは、当該事業年度の所得の金額の計算上、損金の額に算入する。ただし、その利益の分配の額が当該事業年度の所得の金額として政令で定める金額を超える場合には、その損金の額に算入する金額は、当該政令で定める金額を限度とする。例文帳に追加

Article 68-3-2 (1) Any amount specified by a Cabinet Order as the amount of distribution of profit from a special purpose trust listed in Article 2(xxix)-2(e) of the Corporation Tax Act (hereinafter referred to in this Article as a "special purpose trust") (such amount of distribution of profit hereinafter referred to in this Article as "amount of distribution of profit"), which pertains to the business year of the trust corporation (meaning a trust corporation prescribed in Article 4-7 of the said Act (limited to a trust corporation that shall be deemed to be a domestic corporation pursuant to the provision of Article 4-7(i) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act); the same shall apply in the next paragraph to paragraph (4)) for the said special purpose trust, shall be included in the amount of deductible expense in the calculation of the amount of [the trust corporation's] income for the business year, if the said special purpose trust satisfies the requirements listed in item (i) and the said business year satisfies the requirements listed in item (ii); provided, however, that where the amount of distribution of profit exceeds the amount specified by a Cabinet Order as the amount of [the trust corporation's] income for the said business year, the amount to be included in the amount of deductible expense shall be limited to such amount specified by a Cabinet Order:  - 日本法令外国語訳データベースシステム

第百十四条　著作権者、出版権者又は著作隣接権者（以下この項において「著作権者等」という。）が故意又は過失により自己の著作権、出版権又は著作隣接権を侵害した者に対しその侵害により自己が受けた損害の賠償を請求する場合において、その者がその侵害の行為によつて作成された物を譲渡し、又はその侵害の行為を組成する公衆送信（自動公衆送信の場合にあつては、送信可能化を含む。）を行つたときは、その譲渡した物の数量又はその公衆送信が公衆によつて受信されることにより作成された著作物若しくは実演等の複製物（以下この項において「受信複製物」という。）の数量（以下この項において「譲渡等数量」という。）に、著作権者等がその侵害の行為がなければ販売することができた物（受信複製物を含む。）の単位数量当たりの利益の額を乗じて得た額を、著作権者等の当該物に係る販売その他の行為を行う能力に応じた額を超えない限度において、著作権者等が受けた損害の額とすることができる。ただし、譲渡等数量の全部又は一部に相当する数量を著作権者等が販売することができないとする事情があるときは、当該事情に相当する数量に応じた額を控除するものとする。例文帳に追加

Article 114 (1) In the case where the copyright holder, the holder of the right of publication or the holder of the neighboring rights (in this paragraph referred to below as "the copyright holder, etc.") asserts against a person who intentionally or negligently infringes upon the holder's copyright, right of publication or neighboring rights, as the case may be, a claim for compensation for damages sustained by said holder as a result of such infringement, and such infringer has transferred the ownership of the object made by way of such an act of infringement or has made a public transmission (including, in the case of an automatic public transmission, by making transmittable) constituting such an act of infringement, then the amount obtained by multiplying [(a)] the number of objects the ownership of which has been so transferred or the number of reproductions of works or performance, etc. made as a result of reception by the public of such public transmissions (in this paragraph referred to below as "the reception reproductions"), as the case may be (such number is in this paragraph referred to below as "the number transferred, etc."), by [(b)] the per unit profit of the objects (including reception reproductions) that the copyright holder, etc. could have sold had there been no such act of infringement, can be regarded as the amount of damages suffered by such copyright holder, etc., but only within the limit of the copyright holder's ability to sell or take other [similar] actions with respect to said objects. However, when there exist circumstances under which the copyright holder, etc. could not have sold such objects in such number corresponding, in whole or in part, to the number transferred, etc., then the amount corresponding to such number shall be deducted.  - 日本法令外国語訳データベースシステム

一　法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日を含む当該連結法人の連結事業年度（次項において「適用連結事業年度」という。）前の連結事業年度又は事業年度の期間内に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十八条の九十第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準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第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等（当該連結法人に係る外国関係会社（当該連結法人に係る特定外国子会社等及び法第六十六条の六第一項に規定する特定外国子会社等を除く。以下この項において同じ。）でその受ける法第六十八条の九十二第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該連結法人に係る他の特定外国子会社等（法第六十六条の六第一項に規定する特定外国子会社等を含む。以下この項において同じ。）に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第三十九条の百十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。）を除く。）の占める割合を乗じて計算した金額例文帳に追加

i) Where an event listed in Article 68-92(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in the said paragraph (excluding the case where the said event occurred during the consolidated business year or business year preceding the consolidated business year of the consolidated corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 68-92(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such consolidated business year of the consolidated corporation shall be referred to as the "applicable consolidated business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 68-90(1) of the Act for the relevant base business year of the specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation that are prescribed in Article 39-116(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the said base business year (in the case where the dividend of surplus, etc. has been paid to an affiliated foreign company related to the consolidated corporation (excluding a specified foreign subsidiary company, etc. related to the consolidated corporation and a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the consolidated corporation (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-116(3)(ii); the same shall apply in the next item) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.  - 日本法令外国語訳データベースシステム

三　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法第六十八条の九十第一項各号に掲げる連結法人（当該連結法人が法人税法第二条第十二号の七の三に規定する連結子法人である場合には、当該連結法人に係る同条第十二号の七の二に規定する連結親法人）の発行済株式等の百分の五十を超える数又は金額の株式等を有する者（当該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、第六十八条の九十第一項各号及び前二号に掲げる者に該当する者を除く。）例文帳に追加

iii) A person who holds over 50 percent of the total number or total amount of the issued shares, etc. of a consolidated corporation listed in the items of Article 68-90(1) of the Act (where the said consolidated corporation is a consolidated subsidiary corporation prescribed in Article 2(xii)-7-3 of the Corporation Tax Act, a consolidated parent corporation prescribed in item (xii)-7-2 of the said Article which pertains to the said consolidated corporation) which pertains to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 40-4(4)(i) of the Act (excluding a person falling under any of those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding two items who is related to the said specified foreign subsidiary company, etc.  - 日本法令外国語訳データベースシステム

１の規定にかかわらず、一方の締約国の居住者が他方の締約国内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに規定する要件を満たす場合には、当該一方の締約国においてのみ租税を課することができる。(a)当該課税年度において開始し、又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約国内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約国の居住者でない雇用者又はこれに代わる者から支払われるものであること。 (c)報酬が雇用者の当該他方の締約国内に有する恒久的施設によって負担されるものでないこと。例文帳に追加

Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first- mentioned Contracting State if: (a) the recipient is present in that other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelvemonth period commencing or ending in the taxable year concerned; (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting State; and (c) the remuneration is not borne by a permanent establishment which the employer has in that other Contracting State.  - 財務省

１の規定にかかわらず、一方の締約国の居住者が他方の締約国内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに規定する要件を満たす場合には、当該一方の締約国においてのみ租税を課することができる。(a)当該他方の締約国における当該課税年度において開始し、又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約国内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約国の居住者でない雇用者又はこれに代わる者から支払われるものであること。(c)報酬が雇用者の当該他方の締約国内に有する恒久的施設によって負担されるものでないこと。例文帳に追加

Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first- mentioned Contracting State if:a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in any 12 month period commencing or ending in the taxable year of that other Contracting State; b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Contracting State; and c) the remuneration is not borne by a permanent establishment which the employer has in the other Contracting State.  - 財務省

２ １の規定にかかわらず、一方の締約国の居住者が他方の締約国内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに規定する要件を満たす場合には、当該一方の締約国においてのみ租税を課することができる。(a)当該課税年度において開始し、又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約国内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約国の居住者でない雇用者又はこれに代わる者から支払われるものであること。(c)報酬が雇用者の当該他方の締約国内に有する恒久的施設によって負担されるものでないこと。例文帳に追加

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned Contracting State if: a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the taxable year concerned, b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting State, and c) the remuneration is not borne by a permanent establishment which the employer has in that other Contracting State.  - 財務省

クランク軸からの回転駆動力が伝達されるクラッチアウタと、クラッチアウタの内方に設けられクラッチアウタから摩擦板を介して回転駆動力を受けると共に同回転駆動力を変速機軸に伝達するクラッチインナと、クラッチアウタとクラッチインナとの間に設けられ変速機軸方向に移動することによってクラッチアウタからクラッチインナへの回転駆動力の伝達を断接する摩擦板と、クラッチアウタの内方に設けられクランク軸からの回転駆動力に応じて摩擦板に圧接力を付与し、変速機軸からの負荷が所定の値を越えた場合に摩擦板の圧接力を緩めるカム機構とを備えた多板クラッチにおいて、多板クラッチ内で発生する金属音が外部へ伝達されないようにする防音構造を提供する。例文帳に追加

To provide a soundproof structure preventing transmission of metallic sound generated in a multiple disk clutch to the outside. - 特許庁

一　外国関係会社　外国法人で、その発行済株式又は出資（その有する自己の株式等を除く。）の総数又は総額のうちに居住者（第二条第一項第一号の二に規定する居住者をいう。以下この号及び第六号において同じ。）及び内国法人並びに特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある同項第一号の二に規定する非居住者をいう。以下この号において同じ。）が有する直接及び間接保有の株式等の数の合計数又は合計額の占める割合（当該外国法人が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合）が百分の五十を超えるものをいう。例文帳に追加

(i) Foreign affiliated company: A foreign corporation in which the ratio of the sum of the number or amount of shares, etc. held through direct and/or indirect ownership by residents (meaning residents prescribed in Article 2(1)(i)-2; hereinafter the same shall apply in this item and item (vi)), domestic corporations and specially-related nonresidents (meaning nonresidents prescribed in Article 2(1)(i)-2 who have a special relationship specified by a Cabinet Order with residents or domestic corporations; hereinafter the same shall apply in this item) to the total number or total amount of issued shares or capital contributions (excluding the shares, etc. held by the foreign corporation) (in the case where the foreign corporation is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger) is more than 50 percent:  - 日本法令外国語訳データベースシステム

１０　前項第一号の場合において、一方の法人が他方の法人の発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式等を直接又は間接に保有するかどうかの判定は、当該一方の法人の当該他方の法人に係る直接保有の株式等の保有割合（当該一方の法人の有する当該他方の法人の株式等の数又は金額が当該他方の法人の発行済株式等の総数又は総額のうちに占める割合をいう。）と当該一方の法人の当該他方の法人に係る間接保有の株式等の保有割合とを合計した割合により行うものとする。例文帳に追加

(10) In the case referred to in item (i) of the preceding paragraph, whether or not one of the corporations directly or indirectly holds over 50 percent of the total number or the total amount of the second corporation's issued shares, etc. shall be determined according to the ratio obtained by adding the ownership ratio for the shares, etc. in said second corporation that are held directly by the first corporation (meaning the ratio of the number or the amount of said second corporation's shares or capital contributions that are held by the first corporation out of the total issued shares, etc. of the second corporation) and the ownership ratio for the shares, etc. in the second corporation that are held indirectly by the first corporation.  - 日本法令外国語訳データベースシステム

２ １に規定する配当に対しては、これを支払う法人が居住者とされる一方の締約者においても、当該一方の締約者の法令に従って租税を課することができる。その租税の額は、当該配当の受益者が他方の締約者の居住者である場合には、次の額を超えないものとする。(a)当該配当の受益者が、当該配当の支払を受ける者が特定される日をその末日とする六箇月の期間を通じ、当該配当を支払う法人の議決権のある株式の十パーセント以上を直接又は間接に所有する法人である場合には、当該配当の額の五パーセント(b)その他のすべての場合には、当該配当の額の十パーセント例文帳に追加

2. However, such dividends may also be taxed in the Contracting Party of which the company paying the dividends is a resident and according to the laws of that Contracting Party, but if the beneficial owner of the dividends is a resident of the other Contracting Party, the tax so charged shall not exceed: (a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company that has owned directly or indirectly, for the period of six months ending on the date on which entitlement to the dividends is determined, at least 10 per cent of the voting shares of the company paying the dividends; or (b) 10 per cent of the gross amount of the dividends in all other cases.  - 財務省

第六十八条の八十八　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関連者（外国法人で、当該連結法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第五項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税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のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち第六十六条の四第一項に規定する政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該連結法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該連結法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該連結事業年度の連結所得に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。例文帳に追加

Article 68-88 (1) Where a consolidated corporation has, in each consolidated business year beginning on or after April 1, 2002, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said consolidated corporation (meaning a foreign corporation that has a relationship with the said consolidated corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (5) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said consolidated corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order prescribed in Article 66-4(1); hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said consolidated corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said consolidated corporation's consolidated income for the said consolidated business year, the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price.  - 日本法令外国語訳データベースシステム

四　認知症対応型共同生活介護、地域密着型特定施設入居者生活介護又は地域密着型介護老人福祉施設入所者生活介護につき第一項の申請があった場合において、当該市町村又は当該申請に係る事業所の所在地を含む区域（第百十七条第二項第一号の規定により当該市町村が定める区域とする。以下この号において「日常生活圏域」という。）における当該地域密着型サービスの利用定員の総数が、同条第一項の規定により当該市町村が定める市町村介護保険事業計画において定める当該市町村又は当該日常生活圏域の当該地域密着型サービスの必要利用定員総数に既に達しているか、又は当該申請に係る事業者の指定によってこれを超えることになると認めるとき、その他の当該市町村介護保険事業計画の達成に支障を生ずるおそれがあると認めるとき。例文帳に追加

(iv) in a case when an appointment as service provider as set forth in paragraph (1) was filed for Communal Daily Long-Term Care for a Dementia Patient, Daily Life Long-Term Care for a Person Admitted to a Community-Based Specified Facility, or Admission to a Community-Based Facility for Preventive Daily Long-Term Care of the Elderly Covered by Public Aid, when it is determined that the total capacity of users of said Community-Based Service in said Municipality or in the area including the location of the Business Office pertaining to said application (which means an area provided by said Municipality pursuant to the provisions of Article 117, paragraph (2), item (i); herein referred to as "Daily Activities Area" in this item) has been reached or is it determined that said total number will be exceeded by the appointment as service provider pertaining to said application for the total capacity of necessary users for said Community-Based Service in said Municipality or said Daily Activities Area provided by Municipal Insured Long-Term Care Service Plan provided by said Municipality pursuant to the provisions of paragraph (1) of the same Article, or when it is determined that it is likely to cause problems with the accomplishment of said Municipal Insured Long-Term Care Service Plan.  - 日本法令外国語訳データベースシステム

第九十五条　指定製造事業者は、その指定に係る工場又は事業場において、第七十六条第一項の承認に係る型式に属する特定計量器を製造するときは、当該特定計量器が第七十一条第一項第一号の経済産業省令で定める技術上の基準であって同条第二項の経済産業省令で定めるものに適合し、かつ、その器差が同条第一項第二号の経済産業省令で定める検定公差を超えないようにしなければならない。ただし、輸出のため当該特定計量器を製造する場合においてあらかじめ都道府県知事に届け出たとき、及び試験的に当該特定計量器を製造する場合は、この限りでない。例文帳に追加

Article 95 (1) A designated manufacturing business operator shall, in manufacturing specified measuring instruments belonging to the type pertaining to an approval set forth in Article 76, paragraph 1 in its factory or workplace pertaining to the designation, make said specified measuring instruments conform to technical standards specified by the Ordinance of the Ministry of Economy, Trade and Industry set forth in Article 71, paragraph 1, item 1 that fall under the technical standards specified by the Ordinance of the Ministry of Economy, Trade and Industry set forth in paragraph 2 of the same Article and shall make their instrumental error not exceed the verification tolerance specified by the Ordinance of the Ministry of Economy, Trade and Industry set forth in paragraph 1, item 2 of the same Article; provided, however, that this shall not apply to the case where the designated manufacturing business operator manufactures said specified measuring instruments for the purpose of export and has notified the prefectural governor thereof in advance, or where the notifying manufacturing business operator manufactures said specified measuring instruments on a pilot production basis.  - 日本法令外国語訳データベースシステム

一枚のプリント記録媒体に形成される撮影コマ画像数が算定されるとともに、形成される撮影コマ画像の標準サイズが決定され、各撮影コマ画像のためにランダムに順次算定されたレイアウト位置に配置された撮影コマ画像同士の重なり度合いが重なり度評価部４６ｄによって評価され、この重なり度合いが前設定されたレベルを超えた場合に一方の撮影コマ画像のレイアウトが調整される。例文帳に追加

The number of photographic frame images formed on one printed recording medium is calculated and a standard size of the formed photographic frame images is determined; an overlap degree evaluation unit 46d evaluates a degree of overlapping between photographic frame images arranged at layout positions calculated sequentially at random for the respective photographic frame images, and when the degree of overlapping exceeds a set level, the layout of one photographic frame image is adjusted. - 特許庁

一　第三章（第一節第一款及び第三款、第三十条、第三十一条、第三十三条、第三十七条から第三十九条まで、第四十八条（準用通則法第三条、第八条第一項、第十一条、第十六条及び第十七条を準用する部分に限る。）並びに第五十一条を除く。）、第四章（第五十四条第四号及び第五十五条を除く。）並びに附則第十一条から第十五条まで、第十七条（法務省設置法（平成十一年法律第九十三号）第四条第三十号の改正規定を除く。）、第十八条及び第十九条の規定　公布の日から起算して二年を超えない範囲内において政令で定める日例文帳に追加

(i) The provisions of Chapter III (excluding Subsection 1 and Subsection 3 of Section 1, Article 30, Article 31, Article 33, Articles 37 to 39 inclusive, Article 48 [limited to the parts where Article 3, Article 8, paragraph (1), Article 11, Article 16 and Article 17 of the Act on the General Rules as applied mutatis mutandis are applied mutatis mutandis] and Article 51) and Chapter IV (excluding Article 54, item (iv) and Article 55) of this Act and Articles 11 to 15 inclusive, Article 17 (excluding the provisions revising Article 4, item (xxx) of the Act for Establishment of the Ministry of Justice [Act No. 93 of 1999]), Article 18 and Article 19: a date specified by a Cabinet Order within a period not exceeding two years from the day of promulgation  - 日本法令外国語訳データベースシステム

１０　法第六十七条の十四第四項の規定により控除する同項に規定する外国法人税の額（以下この条において「控除外国法人税の額」という。）は、次の各号に掲げる者ごとに、当該各号に定める金額からこれらの者が支払を受ける控除外国法人税の額に係る特定目的会社の利益の配当の額（法第六十七条の十四第一項に規定する利益の配当の額をいう。以下この条において同じ。）を控除した金額を合計した金額（当該金額が特定目的会社が納付した法第六十七条の十四第四項に規定する外国法人税の額を超える場合には、当該外国法人税の額）とする。例文帳に追加

(10) The amount of foreign corporation tax prescribed in Article 67-14, paragraph (4) of the Act that is to be credited under said paragraph (hereinafter referred to as the "amount of creditable foreign corporation tax" in this Article) shall be the sum of the amounts that remain after deducting, from the amounts specified in the following items for persons listed in the respective items, the amount of a dividend of profit (meaning the amount of a dividend of profit prescribed in Article 67-14, paragraph (1) of the Act; hereinafter the same shall apply in this Article) of a special purpose company pertaining to the amount of creditable foreign corporation tax that these persons are to receive (where said sum of the amounts exceeds the amount of foreign corporation tax prescribed in Article 67-14, paragraph (4) of the Act that the special purpose company has paid, the amount of said paid foreign corporation tax):  - 日本法令外国語訳データベースシステム

八　資本取引に係る契約の締結（法第二十二条の三に規定する両替業務に係るものを除く。）に基づいて行われる行為のうち、現金、持参人払式小切手（小切手法（昭和八年法律第五十七号）第五条第一項第三号に掲げる持参人払式として振り出された小切手又は同条第二項若しくは第三項の規定により持参人払式小切手とみなされる小切手をいう。以下この号において同じ。）、自己宛小切手（同法第六条第三項の規定により自己宛に振り出された小切手をいう。以下この号において同じ。）、旅行小切手又は無記名の公社債（所得税法（昭和四十年法律第三十三号）第二条第一項第九号に掲げる公社債をいう。）の本券若しくは利札の受払いをする行為であつて、その金額が二百万円に相当する額を超えるもの（持参人払式小切手及び自己宛小切手にあつては、小切手法第三十七条第一項に規定する線引がないものに限る。）例文帳に追加

viii) Among acts committed based on the conclusion of a contract pertaining to capital transactions (excluding those pertaining to money exchange business prescribed in Article 22-3 of the Act), acts of receiving or paying cash, bearer checks (meaning checks drawn as bearer checks listed in Article 5, paragraph (1), item (iii) of the Checks Act (Act No. 57 of 1933) or checks deemed to be bearer checks pursuant to the provision of paragraph (2) or (3) of the said Article; hereinafter the same shall apply in this item), bank cashiers checks (meaning checks drawn to self pursuant to the provision of Article 6, paragraph (3) of the said act; hereinafter the same shall apply in this item), traveler's checks, or certificates or interest coupons of public and corporate bonds not bearing the owner's name (meaning public and corporate bonds listed in Article 2, paragraph (1), item (ix) of the Income Tax Act), of which the amount exceeds that equivalent to two million yen (for bearer checks and bank cashiers checks, limited to those without crossing prescribed in Article 37, paragraph (1) of the Checks Act  - 日本法令外国語訳データベースシステム

(2) 更に，先の優先日を有する次の特許出願の内容であって，後の出願の優先日以後に初めて公衆も利用に供されたものも，技術水準とみなされる。1. ドイツ特許庁に最初になされた国内出願2. 所轄当局に最初になされた欧州出願であって，その出願においてドイツ連邦共和国における保護が求められ，かつ，その出願に関してドイツ連邦共和国についての指定手数料が欧州特許条約第 79条(2)に従って納付されているもの，及び国際出願に基づく正規の欧州特許出願(欧州特許条約第 153条(2))であって，欧州特許条約第 153条(5)に規定された条件を満たしているもの3. 受理官庁に最初になされた特許協力条約に基づく国際出願であって，その出願についてドイツ特許庁が指定官庁であるもの 出願の優先権に関する先の基準日が先の出願に係る優先権の主張に基づくものである場合は，(2)第 1文は，それに従って考慮される出願の内容が先の出願の内容を超えていない範囲に限り適用する。(2)第 1文 1.に基づく特許出願であって，それに対して第 50条(1)又は(4)に基づく命令が出されたものは，その提出後 18月が経過したときに，公衆の利用に供されたものとみなされる。例文帳に追加

(2) Additionally, state of the art shall also be deemed to be the content of the following patent applications with earlier relevant filing dates which have been made available to the public only on or after the date relevant for the priority of the later application: 1. national applications as originally filed with the Patent Office; 2. European applications as originally filed with the competent authority where protection is sought for the Federal Republic of Germany and if the designation fee for the Federal Republic of Germany has been paid in accordance with Article 79(2) of the European Patent Convention, and if it is an application for a regular European patent based on an international application (Article 153(2) EPC) that fulfills the conditions set out in Article 153(5) of the European Patent Convention; (Article 153(2) EPC) that fulfills the conditions set out in Article 153(5) of the European Patent Convention; international applications under the Patent Cooperation Treaty as originally filed with the receiving office when the Patent Office has been designated for the application. When the earlier date relevant for priority of an application is based on a claim to priority of a prior application, the first sentence of subsection (2) shall be applicable only to the extent that the content of the application to be considered in accordance therewith does not go beyond the content of the prior application. Patent applications under no. 1 of the first sentence of subsection (2), which are the subject of an order under Section 50(1) or (4) of this Act, shall be considered to have been made available to the public upon expiry of the eighteenth month following their filing. (3) The provisions of subsections (1) and (2) shall not exclude from patentability any substance or substance mixture included in the state of the art when such is intended for use in a process cited in Section 2a(1), no. 2, and its use for such a process is not included in the state of the art.  - 特許庁

３　内閣総理大臣は、第一項の決定（第三十一条の二第一項の規定に係るものに限る。以下この項において同じ。）又は前項の決定をしなければならない場合において、既に第一項又は前項の規定によりされた一以上の決定（以下この項において「既決定」という。）に係る会社その他の者の財務書類の証明と同一の会計期間に係る当該会社その他の者の他の財務書類の証明について一以上の決定（以下この項において「新決定」という。）をしなければならないときは、当該新決定について、同条第一項又は前項の規定による額に代えて、第一号に掲げる額から第二号に掲げる額を控除した額を内閣府令で定めるところによりそれぞれの新決定に係る事実について個別決定ごとの算出額に応じてあん分して得た額に相当する額の課徴金を国庫に納付することを命ずる旨の決定をしなければならない。ただし、第一号に掲げる額が第二号に掲げる額を超えないときは、同条第一項又は前項の規定による課徴金の納付を命ずることができない。例文帳に追加

(3) In the case where the Prime Minister must render a decision set forth in paragraph (1) (limited to that pertaining to the provisions of Article 31-2(1); hereinafter the same shall apply in this paragraph) or a decision set forth in the preceding paragraph, if he/she must render one or more decisions on the attestation of financial documents of a company or any other person (hereinafter referred to as the "new decision" in this paragraph) pertaining to the same accounting period as the attestation of financial documents of said company or any other person concerning one or more decisions that have already been rendered pursuant to paragraph (1) or the preceding paragraph (hereinafter referred to as an "existing decision" in this paragraph), the Prime Minister shall render, as the new decision, a decision ordering the respondent to pay to the Treasury, in lieu of the amount under the provisions of paragraph (1) of the same Article or the preceding paragraph, a surcharge of an amount corresponding to the amount obtained by dividing proportionately the amount resulting from deducting the amount set forth in item (ii) from the amount set forth in item (i) in accordance with the amounts calculated for the individual decisions on the facts pertaining to the respective new decisions, pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that the Prime Minister may not order payment of a surcharge under the provisions of paragraph (1) of the same Article or the preceding paragraph when the amount set forth in item (i) does not exceed the amount set forth in item (ii):  - 日本法令外国語訳データベースシステム

５　内閣総理大臣は、第一項の決定（第三十四条の二十一の二第一項の規定に係るものに限る。以下この項において同じ。）又は前項の決定をしなければならない場合において、既に第一項又は前項の規定によりされた一以上の決定（以下この項において「既決定」という。）に係る会社その他の者の財務書類の証明と同一の会計期間に係る当該会社その他の者の他の財務書類の証明について一以上の決定（以下この項において「新決定」という。）をしなければならないときは、当該新決定について、同条第一項又は前項の規定による額に代えて、第一号に掲げる額から第二号に掲げる額を控除した額を内閣府令で定めるところによりそれぞれの新決定に係る事実について個別決定ごとの算出額に応じてあん分して得た額に相当する額の課徴金を国庫に納付することを命ずる旨の決定をしなければならない。ただし、第一号に掲げる額が第二号に掲げる額を超えないときは、同条第一項又は前項の規定による課徴金の納付を命ずることができない。例文帳に追加

(5) In the case where the Prime Minister must render a decision set forth in paragraph (1) (limited to that pertaining to the provisions of Article 34-21-2(1); hereinafter the same shall apply in this paragraph) or a decision set forth in the preceding paragraph, if he/she must render one or more decisions on the attestation of financial documents of a company or any other person (hereinafter referred to as the "new decision" in this paragraph) pertaining to the same accounting period as the attestation of financial documents of said company or any other person concerning one or more decisions that have already been rendered pursuant to paragraph (1) or the preceding paragraph (hereinafter referred to as an "existing decision" in this paragraph), the Prime Minister shall render, as the new decision, a decision ordering the respondent to pay to the Treasury, in lieu of the amount under the provisions of paragraph (1) of the same Article or the preceding paragraph, a surcharge of an amount corresponding to the amount obtained by dividing proportionately the amount resulting from deducting the amount set forth in item (ii) from the amount set forth in item (i) in accordance with the amounts calculated for the individual decisions on the facts pertaining to the respective new decisions, pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that the Prime Minister may not order payment of a surcharge under the provisions of paragraph (1) of the same Article or the preceding paragraph when the amount set forth in item (i) does not exceed the amount set forth in item (ii):  - 日本法令外国語訳データベースシステム

一　外国関係会社　外国法人で、その発行済株式又は出資（その有する自己の株式等を除く。）の総数又は総額のうちに居住者及び内国法人並びに特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある非居住者をいう。以下この号において同じ。）が有する直接及び間接保有の株式等の数の合計数又は合計額の占める割合（当該外国法人が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合）が百分の五十を超えるものをいう。例文帳に追加

(i) Foreign affiliated company: A foreign corporation in which the ratio of the sum of the number or amount of shares, etc. held through direct and/or indirect ownership by residents, domestic corporations and specially-related nonresidents (meaning nonresidents who have a special relationship specified by a Cabinet Order with residents or domestic corporations; hereinafter the same shall apply in this item) to the total number or total amount of issued shares or capital contributions (excluding the shares, etc. held by the foreign corporation) (in the case where the foreign corporation is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger) is more than 50 percent:  - 日本法令外国語訳データベースシステム

１の配当に対しては、これを支払う法人が居住者とされる一方の締約国においても、当該一方の締約国の法令に従って租税を課することができる。その租税の額は、当該配当の受益者が他方の締約国の居住者である場合には、別段の定めがある場合を除くほか、次の額を超えないものとする。(a)当該配当の受益者が、当該配当の支払を受ける者が特定される日をその末日とする六箇月の期間を通じ、当該配当を支払う法人の議決権のある株式の十パーセント以上に相当する株式を直接又は間接に所有する法人である場合には、当該配当の額の五パーセント(b)その他のすべての場合には、当該配当の額の十パーセント例文帳に追加

However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that Contracting State, but if the dividends are beneficially owned by a resident of the other Contracting State, the tax so charged shall not exceed, except as otherwise provided: (a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company that has owned shares representing directly or indirectly, for the period of six months ending on the date on which entitlement to the dividends is determined, at least 10 per cent of the voting power of the company paying the dividends; (b) 10 per cent of the gross amount of the dividends in all other cases.  - 財務省

６　内閣総理大臣は、前条第一項の決定又は同条第二項若しくは第三項の決定の後、同一事件について、当該決定を受けた者に対し、罰金の確定裁判があつたときは、当該決定に係る課徴金の額を、これらの規定による額から、第一号に掲げる額から第二号に掲げる額を控除した額を内閣府令で定めるところにより当該決定に係る課徴金の額に応じて按分して得た額に相当する額に変更しなければならない。ただし、第一号に掲げる額が第二号に掲げる額を超えないときは、この限りでない。例文帳に追加

(6) After issuance of a decision under paragraph (1) of the preceding Article or a decision under paragraph (2) or (3) of said Article, if there is a final and binding court decision on the same case imposing a fine on the recipient of said decision, the Prime Minister shall amend the amount of the administrative monetary penalty pertaining to said decision calculated under these provisions to the amount equivalent to those obtained as follows: deducting the amount listed in item (ii) from the amount listed in item (i), and then prorating the amount after said deduction in proportion to the amount of the administrative monetary penalty pertaining to the decision pursuant to the provisions of a Cabinet Office Ordinance; provided however, that this shall not apply if the amount listed in item (i) does not exceed the amount listed in item (ii):  - 日本法令外国語訳データベースシステム

5. 【免除/除外条項を設けない場合】第47 条に基づく本組合の清算手続における分配を行う日の時点において、無限責任組合員が成功報酬を受領している場合で、かつ、(ⅰ)第29 条又は第47条に基づき組合員等に対して行われた組合財産の分配額（現物分配の場合にはその分配時評価額を含む。以下本条において同じ。）の累計額（以下「対象分配累計額」という。）が、組合員等によりなされた出資履行金額の総額及び同金額の［α］%に相当する金額の合計額（以下「優先分配金額」という。）を下回るか、又は(ⅱ)無限責任組合員が受領した成功報酬の合計額（以下「対象成功報酬累計額」という。）が、対象分配累計額から組合員等の出資履行金額の合計額を控除した金額及び対象成功報酬累計額の合計額の［β］%を超える場合、無限責任組合員は、(x)以下の各号に定める金額のうちいずれか大きい金額又は(y)対象成功報酬累計額の金額のうち、いずれか小さい金額に相当する額を、本組合に速やかに返還するものとする。かかる返還金（以下「クローバック金額」という。）は、本組合への支払いをもって、各組合員等へその持分金額（脱退組合員については脱退当時の持分金額）に応じ按分の上帰属する。例文帳に追加

(5) [If an Excuse/Exclusion clause is not included]If, as of the date of distribution under the liquidation procedures of the Partnership pursuant to Article 47, the General Partner has received an incentive fee and (i) the cumulative amount of the Partnership Assets that has been distributed to the Interested Partners pursuant to Article 29 or Article 47 (in the case of in kind distributions, including the Value at the Time of Distribution thereof; in this Article, the same applies) (the “Cumulative Distributed Amount”) is less than the sum of (a) the total Capital Contributions made by the Interested Partners and (b) an amount equal to [O]% thereof (such sum is hereinafter referred to as the “Preferred Distribution Amount”) or (ii) the total incentive fees received by the General Partner (the “Total Cumulative Incentive Fee Amount”) exceeds [Q]% of the sum of (A) the Cumulative Distributed Amount after thededuction of the total Capital Contributions made by the Interested Partners and (B) the Total Cumulative Incentive Fee Amount, the General Partner shall promptly return to the Partnership the amount equal to the lesser of (x) the larger of the amounts set forth in the items below or (y) the Total Cumulative Incentive Fee Amount. Upon payment to the Partnership, such refund (the “Clawback Amount”) shall be allocated to each Interested Partner in proportion to its Interest Amount (for a Withdrawing Partner, the Interest Amount at the time of withdrawal).  - 経済産業省

第二十八条　政令で定める原油及び重油であつて本邦内において荷揚げされるもの（以下この節において「特定油」という。）を前年中にタンカーから受け取つた者（他人のために特定油をタンカーから受け取つた者を除くものとし、その者に受け取らせた者を含む。以下「油受取人」という。）の前年中にタンカーから受け取つた特定油（自己のためにタンカーから受け取らせた特定油を含む。以下同じ。）の合計量が十五万トンを超えるときは、当該油受取人は、毎年、国土交通省令で定めるところにより、その受取量を国土交通大臣に報告しなければならない。例文帳に追加

Article 28 (1) As for the Crude Oil or Fuel Oil specified by a cabinet order that are discharged in Japan (hereinafter in this Section referred to as "Specified Oil"), if the amount of Specified Oil received by a person (excluding the person who received Specified Oil from tankers on behalf of another person, but including the person who let another person to receive. Hereinafter referred to as "Oil Receiver") from tankers during the previous year (including the Specified Oil which Oil Receiver let another person receive on his/her behalf. The same shall apply hereinafter.) exceeds 150,000 tons, the said Oil Receiver shall report the amount of receipt to the Minister of Land, Infrastructure, Transport and Tourism each year as prescribed by an ordinance of the Ministry of Land, Infrastructure, Transport and Tourism.  - 日本法令外国語訳データベースシステム

５　厚生労働大臣は、毎会計年度において、徴収保険料額並びに雇用保険法第六十六条第一項、第二項及び第五項並びに第六十七条の規定による国庫の負担額の合計額と同法の規定による失業等給付の額（以下この項において「失業等給付額」という。）との差額を当該会計年度末における労働保険特別会計の雇用勘定の積立金（第七項において「積立金」という。）に加減した額が、当該会計年度における失業等給付額の二倍に相当する額を超え、又は当該失業等給付額に相当する額を下るに至つた場合において、必要があると認めるときは、労働政策審議会の意見を聴いて、一年以内の期間を定め、雇用保険率を千分の十五・五から千分の二十三・五まで（前項ただし書に規定する事業（同項第三号に掲げる事業を除く。）については千分の十七・五から千分の二十五・五まで、同号に掲げる事業については千分の十八・五から千分の二十六・五まで）の範囲内において変更することができる。例文帳に追加

(5) The Minister of Health, Labour and Welfare may modify the employment insurance rate, after consulting the Labor Policy Council and by setting a definite term of one year or less, within the scope of fifteen point five one-thousandth (15.5/1000) to twenty-three point five one-thousandth (23.5/1000) inclusive (or seventeen point five one-thousandth (17.5/1000) to twenty-five point five one-thousandth (25.5/1000) inclusive in case of the businesses prescribed in the proviso to the preceding paragraph (excluding the businesses listed in item (iii) of the same paragraph), or eighteen point five one-thousandth (18.5/1000) to twenty-six point five one-thousandth (26.5/1000) inclusive in case of the businesses listed in the same item) if, in every fiscal year, the amount obtained by increasing or decreasing the reserve fund of the employment account under the labor insurance special account (in paragraph (7) referred to as the "reserve fund") at the end of such fiscal year, by the difference between the aggregate of the amount of the collected insurance premiums and the amount of the state contributions prescribed by Article 66, paragraphs (1), (2) and (5) and Article 67 of the Employment Insurance Act, and the amount of the benefits for unemployment, etc. paid pursuant to the provisions of the same Act (hereinafter referred to as the "amount of benefits for unemployment, etc." in this paragraph) comes to exceed the amount equal to twice of the amount of benefits for unemployment, etc. for such fiscal year, or fall below the amount equal to such amount of benefits for unemployment, etc., and the Minister of Health, Labour and Welfare finds it necessary.  - 日本法令外国語訳データベースシステム

一　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日を含む当該内国法人の事業年度（次項において「適用事業年度」という。）前の事業年度又は連結事業年度の期間内に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十六条の六第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時における当該内国法人の有する当該特定外国子会社等の第三十九条の十六第三項第一号に規定する請求権勘案保有株式等（当該内国法人に係る外国関係会社（当該内国法人に係る特定外国子会社等及び法第六十八条の九十第一項に規定する特定外国子会社等を除く。以下この項において同じ。）でその受ける法第六十六条の八第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該内国法人に係る他の特定外国子会社等（法第六十八条の九十第一項に規定する特定外国子会社等を含む。以下この項において同じ。）に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第三十九条の十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。）を除く。）の占める割合を乗じて計算した金額例文帳に追加

i) Where an event listed in Article 66-8(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in the said paragraph (excluding the case where the said event occurred during the business year or consolidated business year preceding the business year of the domestic corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 66-8(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such business year of the domestic corporation shall be referred to as the "applicable business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 66-6(1) of the Act for the relevant base business year of the specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said domestic corporation that are prescribed in Article 39-16(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the said base business year (in the case where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the domestic corporation (excluding a specified foreign subsidiary company, etc. related to the domestic corporation and a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the domestic corporation (including a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-16(3)(ii); the same shall apply in the next item) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.  - 日本法令外国語訳データベースシステム

１の規定にかかわらず、一方の締約国の居住者が他方の締約国内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに掲げる要件を満たす場合には、当該一方の締約国においてのみ租税を課することができる。(a)当該課税年度において開始又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約国内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約国の居住者でない雇用者又はこれに代わる者から支払われるものであること。(c)報酬が雇用者の当該他方の締約国内に有する恒久的施設によって負担されるものでないこと。例文帳に追加

Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first- mentioned Contracting State if: (a) the recipient is present in that other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelvemonth period commencing or ending in the taxable year concerned; (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting State; and (c) the remuneration is not borne by a permanent establishment which the employer has in that other Contracting State.  - 財務省

第一条の二の十四　政府は、生命保険契約者保護機構がその会員（平成十八年四月一日から平成二十一年三月三十一日までの間に第二百四十二条第一項に規定する管理を命ずる処分を受けたものその他政令で定めるものに限る。次条第三項において「特例会員」という。）に係る資金援助その他の業務に要した費用を第二百六十五条の三十三第一項の規定により当該生命保険契約者保護機構の会員が納付する負担金のみで賄うとしたならば、当該生命保険契約者保護機構の会員の財務の状況を著しく悪化させることにより保険業に対する信頼性の維持が困難となり、ひいては国民生活又は金融市場に極めて重大な支障が生じるおそれがあると認める場合（政令で定める日における当該生命保険契約者保護機構の借入残高に、当該生命保険契約者保護機構が当該費用を借入れにより賄うとした場合の当該借入れの額として政令で定める額を加えた額が当該生命保険契約者保護機構の長期的な収支を勘案して政令で定める額を超える場合に限る。）には、予算で定める金額の範囲内において、当該生命保険契約者保護機構に対し、当該費用（特定業務に要したものに限る。）の全部又は一部に相当する金額を補助することができる。例文帳に追加

Article 1-2-14 (1) The Government may, when it finds that if the Life Insurance Policyholders Protection Corporation was to cover the costs of Financial Assistance and other activities pertaining to its members (limited to those subject to the disposition ordering administration under Article 242, paragraph (1) between 1 April 2006 and 31 March 2009 and any other members to be specified by a Cabinet Order; referred to as "Members under Special Provisions" in paragraph (3) of the following Article) solely with the assessments paid by the members of the Life Insurance Policyholders Protection Corporation pursuant to the provision of Article 265-33, paragraph (1), the financial conditions of the members of the Life Insurance Policyholders Protection Corporation would deteriorate significantly, making it difficult to maintain the credibility of the insurance industry and hence posing the risk of causing serious consequences in the lives of the citizenry and the financial market (limited to the cases where the sum total of the amount of outstanding debts of the Life Insurance Policyholders Protection Corporation as of the date specified by a Cabinet Order and the amount to be specified by a Cabinet Order as the amount of additional debts to be incurred if the Life Insurance Policyholders Protection Corporation should have to finance such costs through borrowings exceeds the amount to be specified by a Cabinet Order taking into consideration the long-term balance of payments of the Life Insurance Policyholders Protection Corporation), provide assistance to the Life Insurance Policyholders Protection Corporation in an amount corresponding to the whole or part of such costs (limited to those required for the Specified Activities) within the amount prescribed by the budget.  - 日本法令外国語訳データベースシステム

５　都道府県知事は、第一項の許可又は第二項の許可（入所定員の増加に係るものに限る。以下この項及び次項において同じ。）の申請があった場合において、当該申請に係る施設の所在地を含む区域（第百十八条第二項第一号の規定により当該都道府県が定める区域とする。）における介護老人保健施設の入所定員の総数が、同条第一項の規定により当該都道府県が定める都道府県介護保険事業支援計画において定めるその区域の介護老人保健施設の必要入所定員総数に既に達しているか、又は当該申請に係る施設の開設若しくは入所定員の増加によってこれを超えることになると認めるとき、その他の当該都道府県介護保険事業支援計画の達成に支障を生ずるおそれがあると認めるときは、第一項の許可又は第二項の許可を与えないことができる。例文帳に追加

(5) In a case when an approval as set forth in paragraph (1) and an approval as set forth in paragraph (2) (limited to those pertaining to increase of the maximum number of persons who may be admitted to the facility; hereinafter the same shall apply in this paragraph and the following paragraph) is applied, the prefectural governor, when it is determined that total number of maximum number of persons who may be admitted to Long-Term Care Health Facility in the area (which means an area provided by said prefecture pursuant to the provisions of Article 118, paragraph (2), item (i)) including the location of facility pertaining to said application has already reached the total number of necessary number of persons who may be admitted to the Long-Term Care Health Facility in the area as prescribed by the Prefectural Insured Long-Term Care Support Project Plan provided by said prefecture pursuant to the provisions of paragraph (1) of the same Article, or will exceed said total number by establishment of the facility pertaining to said application or increase the maximum number of persons who may be admitted to the facility, or when it is determined that it is likely to cause problems with accomplishment of said Prefectural Insured Long-Term Care Support Project Plan, may not provide an approval as set forth in paragraph (1) or an approval as set forth in paragraph (2).  - 日本法令外国語訳データベースシステム

２　特例地域密着型介護サービス費の額は、当該地域密着型サービス又はこれに相当するサービスについて前条第二項各号の厚生労働大臣が定める基準により算定した費用の額（その額が現に当該地域密着型サービス又はこれに相当するサービスに要した費用（認知症対応型通所介護、小規模多機能型居宅介護、認知症対応型共同生活介護、地域密着型特定施設入居者生活介護及び地域密着型介護老人福祉施設入所者生活介護並びにこれらに相当するサービスに要した費用については、食事の提供に要する費用、居住に要する費用その他の日常生活に要する費用として厚生労働省令で定める費用を除く。）の額を超えるときは、当該現に地域密着型サービス又はこれに相当するサービスに要した費用の額とする。）の百分の九十に相当する額又は同条第四項の規定により市町村が定めた額を基準として、市町村が定める。例文帳に追加

(2) The amount of an Exceptional Allowance for Community-Based Long-Term Care Service shall be provided by a Municipality based on the amount equivalent to 90 percent of the expenses calculated by standards determined by the Minister of Health, Labour, and Welfare as prescribed for each item of the preceding Article, paragraph (2) regarding said Community-Based Service or equivalent service (except when said calculated standard amount exceeds the actual expenses required for said Community-Based Service or equivalent service (excluding the expenses necessary to provide meals, residence, and other expenses as determined by an Ordinance of the Ministry of Health, Labour, and Welfare as necessary for daily life with regard to the expenses required for Outpatient Long-Term Care for a Dementia Patient, Multifunctional Long-Term Care in a Small Group Home, Communal Daily Long-Term Care for a Dementia Patient, Daily Life Long-Term Care for a Person Admitted to a Community-Based Specified Facility, Admission to a Community-Based Facility for Preventive Daily Long-Term Care of the Elderly Covered by Public Aid, and equivalent services), said amount shall be the actual expenses required for said Community-Based Service or equivalent service), or the amount specified by the Municipality pursuant to the provision of paragraph (4) of the same Article.  - 日本法令外国語訳データベースシステム

一　第一条中不動産登記法第四章の次に一章を加える改正規定のうち第百五十一条ノ三第二項から第四項まで、第百五十一条ノ五及び第百五十一条ノ七の規定に係る部分、第二条中商業登記法の目次の改正規定並びに同法第三章の次に一章を加える改正規定のうち第百十三条の二、第百十三条の三、第百十三条の四第一項、第四項及び第五項並びに第百十三条の五の規定に係る部分並びに附則第八条から第十条までの規定　公布の日から起算して一年を超えない範囲内において政令で定める日例文帳に追加

(i) From the provisions of Article 1 adding an additional Chapter after Chapter IV of the Real Estate Registration Act, the portions pertaining to the provisions of Article 1511-3, paragraphs (2) to (4), Article 151-5, and Article 151-7; from the provisions of Article 2 revising the Table of Contents of the Commercial Registration Act and those adding an additional Chapter after Chapter III of the same Act, the portions pertaining to Article 113-2, Article 113-3, Article 113-4, paragraph (1), paragraph (4), and paragraph (5), and Article 113-5; and the provisions of Articles 8 to 9 of the Supplementary Provisions-The date specified by a Cabinet Order within a period not exceeding one year from the day of promulgation  - 日本法令外国語訳データベースシステム

一第一条中不動産登記法第四章の次に一章を加える改正規定のうち第百五十一条ノ三第二項から第四項まで、第百五十一条ノ五及び第百五十一条ノ七の規定に係る部分、第二条中商業登記法の目次の改正規定並びに同法第三章の次に一章を加える改正規定のうち第百十三条の二、第百十三条の三、第百十三条の四第一項、第四項及び第五項並びに第百十三条の五の規定に係る部分並びに附則第八条から第十条までの規定公布の日から起算して一年を超えない範囲内において政令で定める日例文帳に追加

(i) The parts pertaining to the provisions of Article 151-3, paragraphs 2 to 4 inclusive, Article 151-5, and Article 151-7 among the provisions which add one Chapter after Chapter 4 of the Act Concerning the Registration of Immovables in Article 1 of this Act, the provisions revising the Contents of the Commercial Registration Act, the parts pertaining to the provisions of Article 113-2, Article 113-3, Article 113-4, paragraph 1, paragraph 4 and paragraph 5, and Article 113-5 among the provisions which add one Chapter after Chapter 3 of the same Act in Article 2 of this Act, and the provisions of Articles 8 to 10 inclusive of the Supplementary Provisions: the date specified by a Cabinet Order within a period not exceeding one year from the day of promulgation  - 経済産業省

５　国内において頒布することを目的とする商業用レコード（以下この項において「国内頒布目的商業用レコード」という。）を自ら発行し、又は他の者に発行させている著作権者又は著作隣接権者が、当該国内頒布目的商業用レコードと同一の商業用レコードであつて、専ら国外において頒布することを目的とするもの（以下この項において「国外頒布目的商業用レコード」という。）を国外において自ら発行し、又は他の者に発行させている場合において、情を知つて、当該国外頒布目的商業用レコードを国内において頒布する目的をもつて輸入する行為又は当該国外頒布目的商業用レコードを国内において頒布し、若しくは国内において頒布する目的をもつて所持する行為は、当該国外頒布目的商業用レコードが国内で頒布されることにより当該国内頒布目的商業用レコードの発行により当該著作権者又は著作隣接権者の得ることが見込まれる利益が不当に害されることとなる場合に限り、それらの著作権又は著作隣接権を侵害する行為とみなす。ただし、国内において最初に発行された日から起算して七年を超えない範囲内において政令で定める期間を経過した国内頒布目的商業用レコードと同一の国外頒布目的商業用レコードを輸入する行為又は当該国外頒布目的商業用レコードを国内において頒布し、若しくは国内において頒布する目的をもつて所持する行為については、この限りでない。例文帳に追加

(5) Where the copyright holder or the holder of neighboring rights, who publishes by himself or who causes others to publish a commercial phonogram intended for distribution within this country (in this paragraph referred to below as "a commercial phonogram for domestic distribution"), publishes by himself or causes others to publish, outside this country, a commercial phonogram that is the same as said commercial phonogram for domestic distribution and [yet] which is intended for distribution exclusively outside this country (in this paragraph referred to below as "a commercial phonogram for overseas distribution"), [(a)] the act of importing such commercial phonogram for overseas distribution for the purpose of distribution within this country, [(b)] the act of distributing such commercial phonogram for overseas distribution within this country, and [(c)] the act of possessing such commercial phonogram for overseas distribution for the purpose of distributing the same within this country, in each case, by a person who knows that such commercial phonogram is for distribution outside this country, are deemed to constitute acts of infringement of the copyright or neighboring rights in such commercial phonogram, if and to the extent that such distribution, within this country, of such phonograms for overseas distribution is likely to unreasonably adversely affect the profits that could be expected to be obtained by the copyright holder or the holder of neighboring rights by publishing a commercial phonogram for domestic distribution; provided, however, that the foregoing shall not apply to: the act of importing a commercial phonogram for overseas distribution that is the same as a commercial phonogram for domestic distribution with respect to which the period fixed by Cabinet Order (which period shall be seven years or less) from the date of its first publication has lapsed; or the act of distributing, or possessing for the purpose of distributing, within this country, said commercial phonogram for overseas distribution.  - 日本法令外国語訳データベースシステム