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ごおうずがわの部分一致の例文一覧と使い方

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例文

これら我が国に輸入される食品等の現状を踏まえ、平成23年度において、厚生労働省本省(以下「本省」という。)及び検疫所は、全国の検疫所における食品衛生監視員の増員、検査機器の整備による輸入時の検査項目の拡充を図り、モニタリング検査(食品衛生法(昭和22年法律第233号。以下「法」という。)第28条の規定に基づき多種多様な食品等について食品安全の状況を幅広く監視すること及び法違反が発見された場合に、輸入時の検査を強化するなどの対策を講ずることを目的として、年度ごとに計画的に実施する検査をいう。以下同じ。)や検査命令(法第26条の規定に基づき法違反の可能性が高いと見込まれる輸入食品等について、輸入者に対して輸入の都度の検査を命じるものをいう。以下同じ。)等の輸入時における監視指導の強化を行った。例文帳に追加

In light of actual conditions of the food(s) imported into Japan, in FY 2011, the Ministry of Health, Labour and Welfare (hereinafter referred to as “the MHLW”) and quarantine stations expanded the scope of items to be inspected at the time of importation by increasing the number of food sanitation inspectors and introducing testing equipment, and reinforced import inspections and guidance, such as monitoring inspections (meaning the inspections that are systematically implemented every fiscal year for the purpose of monitoring safety conditions of various foods based on the provision of Article 28 of the Food Sanitation Act (Act No. 233 of 1947; hereinafter referred to as “the Act”) and of taking measures including reinforced inspections at the time when violations of the Act are found; hereinafter the same applies) and inspection orders (meaning the orders requiring importers to have imported foods with a high possibility of violating the Act inspected each time that the goods are imported, based on the provision of Article 26 of the Act; hereinafter the same applies). - 厚生労働省

第八十六条 政府は、この法律の施行後五年を経過した場合において新社債等振替法、金融商品取引法の施行状況、社会経済情勢の変化等を勘案し、新社債等振替法第二条第十一項に規定する加入者保護信託、金融商品取引法第二条第二十九項に規定する金融商品取引清算機関に係る制度について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。例文帳に追加

Article 86 When five years have passed since the enforcement of this Act, the government shall review the systems pertaining to protective trusts prescribed in paragraph (11) of Article 2 of the New Act on the Transfer of Corporate Bonds, etc. and clearing against for financial instruments prescribed in paragraph (29) of Article 2 of Financial Instruments Trading Act, taking into account the state of enforcement of the New Act on the Transfer of Corporate Bonds, etc., Financial Instruments Trading Act and changes in socioeconomic situations, and shall, when it finds it necessary, take necessary measures based on the results of review.  - 日本法令外国語訳データベースシステム

5 法第六十八条の八十八第二項第一号ロに規定する政令で定める通常の利益率は、同条第一項に規定する国外関連取引(以下この条において「国外関連取引」という。)に係る棚卸資産と同種又は類似の棚卸資産を、特殊の関係(同項に規定する特殊の関係をいう。)にない者(以下第七項までにおいて「非関連者」という。)から購入した者(以下この項及び第七項第二号において「再販売者」という。)が当該同種又は類似の棚卸資産を非関連者に対して販売した取引(以下この項において「比較対象取引」という。)に係る当該再販売者の売上総利益の額(当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。)の当該収入金額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引に係る棚卸資産の買手が当該棚卸資産を非関連者に対して販売した取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。例文帳に追加

(5) The normal profit margin specified by a Cabinet Order prescribed in Article 68-88(2)(i)(b) of the Act shall be the ratio of the amount of gross profits gained by a person who purchased the same or similar inventory assets as those for a foreign affiliated transaction prescribed in paragraph (1) of the said Article (hereinafter referred to as a "foreign affiliated transaction" in this Article) from a person who is not in a special relationship (meaning a special relationship prescribed in the said paragraph) (hereinafter such person who is not in such special relationship shall be referred to as a "non-affiliated person" through to paragraph (7) and such person who purchased such inventory assets shall be referred to as a "reseller" in this paragraph and paragraph (7)(ii)) through a transaction to sell the said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of the said inventory assets for a comparison purpose transaction from the total revenue arising from the sale of the said inventory assets for a comparison purpose transaction) against the sum of the said revenue; provided, however, that where functions performed by the selling side or any other matters differ between a comparison purpose transaction and a transaction in which the purchasing side of the said inventory assets for a foreign affiliated transaction sold the inventory assets to a non-affiliated person, such normal profit margin shall be the ratio after making the necessary adjustment for the differences in ratios caused by such disparity.  - 日本法令外国語訳データベースシステム

六 法第二十六条第一項第三号に掲げるもののうち上場会社等であつて、当該上場会社等の各株主(外国法人等又は他の会社に限る。)が直接に保有する当該上場会社等の株式の数(当該株主を前条第四項の株式取得者とした場合に同項各号に掲げるものに該当することとなる非居住者である個人又は法人等が保有する当該株式の数を含む。)の当該上場会社等の発行済株式の総数に占める割合のいずれもが百分の十未満であるものが行う法第二十六条第二項第一号、第三号、第四号若しくは第六号に掲げる行為又は前条第九項各号に掲げる行為例文帳に追加

(vi) The acts listed in Article 26, paragraph (2), item (i), item (iii), item (iv) or item (vi) of the Act or the acts listed in each item of paragraph (9) of the preceding Article conducted by a listed company, etc. among those listed in Article 26, paragraph (1), item (iii) of the Act, for which the proportion of the number of shares of said listed company, etc. directly held by each shareholder of said listed company, etc. (limited to a foreign juridical person, etc. or other companies) (such number of shares include the number of said shares held by non-resident individuals or juridical persons, etc. who fall under each item of paragraph (4) of the preceding Article when deeming said shareholder to be the share acquisitor set forth in the same paragraph) accounts for less than 10% of the total number of issued shares of said listed company, etc;  - 日本法令外国語訳データベースシステム

例文

一 法第六十六条の八第一項第一号に掲げる事実(当該特定外国子会社等の当該適用対象留保金額の計算上控除されなかつた剰余金の配当等の支払の事実に限る。) 当該剰余金の配当等の額(当該剰余金の配当等の額が当該適用対象留保金額を超える場合には、当該適用対象留保金額に相当する金額)に当該適用対象留保金額に係る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請求権勘案保有株式等(当該内国法人に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。)の占める割合を乗じて計算した金額例文帳に追加

i) An event listed in Article 66-8(1)(i) of the Act (limited to the payment of a dividend of surplus, etc. which has not been deducted for calculating the amount of the said eligible retained income of the said specified foreign subsidiary company, etc.): The amount obtained by multiplying the amount of the said dividend of surplus, etc. (where the amount of the said dividend of surplus, etc. exceeds the said eligible retained income, the amount equivalent to the said eligible retained income) by the ratio of the shares, etc. for considering the claims held by the said domestic corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year pertaining to the said eligible retained income (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii)(a) and (b) of the preceding paragraph who is related to the said domestic corporation  - 日本法令外国語訳データベースシステム


例文

一 法第六十八条の九十二第一項第一号に掲げる事実(当該特定外国子会社等の当該適用対象留保金額の計算上控除されなかつた剰余金の配当等の支払の事実に限る。) 当該剰余金の配当等の額(当該剰余金の配当等の額が当該適用対象留保金額を超える場合には、当該適用対象留保金額に相当する金額)に当該適用対象留保金額に係る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(当該連結法人に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。)の占める割合を乗じて計算した金額例文帳に追加

i) An event listed in Article 68-92(1)(i) of the Act (limited to the payment of a dividend of surplus, etc. which has not been deducted for calculating the amount of the said eligible retained income of the said specified foreign subsidiary company, etc.): The amount obtained by multiplying the said amount of a dividend of surplus, etc. (where the said amount of a dividend of surplus, etc. exceeds the said eligible retained income, the amount equivalent to the said eligible retained income) 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 pertaining to the said eligible retained income (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii)(a) and (b) of the preceding paragraph who is related to the said consolidated corporation  - 日本法令外国語訳データベースシステム

2 法第六十六条の六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、同項各号に掲げる内国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内国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(当該内国法人の同項の規定の適用に係る各事業年度において、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内国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 66-6(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 domestic 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 domestic 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 domestic 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 business year of the said domestic 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

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

第一条 この法律は、雇用対策法(昭和四十一年法律第百三十二号)と相まつて、職業訓練及び職業能力検定の内容の充実強化及びその実施の円滑化のための施策並びに労働者が自ら職業に関する教育訓練又は職業能力検定を受ける機会を確保するための施策等を総合的かつ計画的に講ずることにより、職業に必要な労働者の能力を開発し、及び向上させることを促進し、もつて、職業の安定と労働者の地位の向上を図るとともに、経済及び社会の発展に寄与することを目的とする。例文帳に追加

Article 1 The purpose of this Act, together with the Employment Countermeasures Act (Act No. 132 of 1966), is to promote the development and improvement of the abilities workers need for their jobs, by way of comprehensively and systematically taking measures for enriching and smoothly carrying out vocational training and vocational ability tests and measures for ensuring that there are opportunities for workers to receive educational training on the job or vocational ability tests voluntarily, and thereby to ensure security of employment and improvement of the status of workers, as well as to contribute to the development of the economy and society as a whole.  - 日本法令外国語訳データベースシステム

例文

政府は、この法律の施行後五年を経過した場合において、新証券取引法及び新金融先物取引法の施行状況、社会経済情勢の変化等を勘案し、新証券取引法第二条第十六項に規定する証券取引所及び新金融先物取引法第二条第六項に規定する金融先物取引所に係る制度について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。例文帳に追加

In the case where five years have elapsed after the enforcement of this Act, the government shall carry out a review of the systems pertaining to securities exchanges prescribed in Article 2, paragraph 16 of the New Securities Exchange Act and financial futures exchanges prescribed in Article 2, paragraph 6 of the New Financial Futures Transactions Act, in consideration of the status of implementation of the New Securities Exchange Act and the New Financial Futures Transactions Act and the changes in social and economic situations, and shall take any required measures based on the results, when the government deems it necessary.  - 経済産業省

例文

第一条 この法律は、国土の自然的条件を考慮して、経済、社会、文化等に関する施策の総合的見地から国土の利用、整備及び保全を推進するため、国土形成計画の策定その他の措置を講ずることにより、国土利用計画法(昭和四十九年法律第九十二号)による措置と相まつて、現在及び将来の国民が安心して豊かな生活を営むことができる経済社会の実現に寄与することを目的とする。例文帳に追加

Article 1 The purpose of this Act is to promote the use, improvement and conservation of national land, from a comprehensive viewpoint of policies for the economy, society, culture, etc., with consideration for natural conditions of national land, by formulating National Spatial Strategies and taking other measures, in combination with measures by the National Land Use Planning Act (Act No. 92 of 1974), and thereby contributing to the realization of the economy and society in which present and future citizens can live rich lives with peace of mind.  - 日本法令外国語訳データベースシステム

第三十五条 国は、山間地及びその周辺の地域その他の地勢等の地理的条件が悪く、農業の生産条件が不利な地域(以下「中山間地域等」という。)において、その地域の特性に応じて、新規の作物の導入、地域特産物の生産及び販売等を通じた農業その他の産業の振興による就業機会の増大、生活環境の整備による定住の促進その他必要な施策を講ずるものとする。例文帳に追加

Article 35 (1) The State shall take necessary measures, for the areas with poor geographical conditions and disadvantages to agricultural production including mountainous areas and their surrounding areas (hereinafter referred to as "hilly and mountainous areas"), such as increasing job opportunities by promoting agriculture and other industries through introduction of new crops and production and distribution of local specialty products, taking such regional characteristics into consideration and promoting the settlement of the people through improved living environment.  - 日本法令外国語訳データベースシステム

兄弟に平親宗、姉妹に平時子(清盛の室)・平滋子(建春門院)・冷泉局(建春門院女房)・清子(宗盛の室)・坊門殿(重盛の室、維盛母の可能性あり)・藤原親隆の室(権少僧都・全真の母)・帥局(建礼門院女房)、室に藤原領子(むねこ)、子に平時実、平時家、時宗、時定、宣子(後鳥羽天皇の典侍)、源義経の側室、中山忠親の室らがいる。例文帳に追加

He had one brother, TAIRA no Chikamune, and sisters TAIRA no Tokiko (Kiyomori's wife), TAIRA no Shigeko (Kenshunmonin), Reizei no Tsubone (a court lady for Kenshunmonin), Kiyoko (Munemori's wife), Bomon-dono (Shigemori's wife; she may have been Koremori's mother), wife of FUJIWARA no Chikataka (mother of gon shosozu (Junior lesser prelate), Zenshin), and Sochi no Tsubone (court lady for Kenreimonin); his wife was FUJIWARA no Muneko; and, he had sons, TAIRA no Tokizane, TAIRA no Tokiie, Tokimune, and Tokisada, and daughters, Noriko (later, tenji (a maid of honor of the first rank) to the Emperor Gotoba), MINAMOTO no Yoshitsune's concubine, and Tadachika NAKAYAMA's wife.  - Wikipedia日英京都関連文書対訳コーパス

入門当初から鐡胤は薄々感じ取っていたが、父篤胤の幽冥・死後の世界の研究は、失われて埋没され、そして封印された古代信仰の雛形を元の姿に復元させる為の学問であり、其の為に古道の道に足を踏み入れて幽冥の存在を立証しようと試みていた事も知悉していたが、文政3年頃に知友屋代弘賢を通じ下谷長者町の博学の好事家山崎美成を介在して、後に父のもとを訪ねてきた異境を往来すると言う仙童寅吉の姿形を目の当たりに見て、父篤胤が唱える幽冥界の実在をしかと確認し、以後は自らも寸暇を惜しみ、不可解な奇譚の情報やその他の幽冥関連の資料類の蒐集に没頭する事になる。例文帳に追加

Since entering the school, Kanetane knew that his teacher Atsutane studied mysterious things and the underworld to restore the ancient belief which had been lost or sealed up, besides Kanetane understood that Atsutane tried to prove the existence of mysterious things by Kodo; about 1820, by Yoshinari YAMAZAKI, a learned amateur living in Shitayachoja-machi and an acquaintance of Kanetane's friend Hirokata YASHIRO, Kanetane was introduced to Sendo Torakichi, who could come and go freely to the underworld, then Kanetane became convinced of the existence of the underworld, and began to put in serious efforts to collect information of mysterious stories and materials of such things.  - Wikipedia日英京都関連文書対訳コーパス

2 気象庁は、水防法(昭和二十四年法律第百九十三号)第十条第二項の規定により指定された河川について、水防に関する事務を行う国土交通大臣と共同して、当該河川の水位又は流量(はん濫した後においては、水位若しくは流量又ははん濫により浸水する区域及びその水深)を示して洪水についての水防活動の利用に適合する予報及び警報をしなければならない。例文帳に追加

(2) With respect to the rivers designated pursuant to the provisions of Article 10, paragraph (2) of the Flood Prevention Act (Act No. 193 of 1949), the Japan Meteorological Agency shall, jointly with the Minister of Land, Infrastructure, Transport and Tourism who administers the affairs concerning flood prevention, give suitable forecasts and warnings of floods for use in flood prevention activities by indicating the water levels and flow volumes of said rivers (or after overflow of rivers, water levels or flow volumes, or areas flooded by overflow and water depths therein).  - 日本法令外国語訳データベースシステム

二 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二号に掲げる事実が生じた場合 同号に定める金額に当該事実が生じた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事実が生じた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でその受ける法第六十六条の八第一項第二号に定める金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に対して交付さ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

ii) Where an event listed in Article 66-8(1)(ii) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in the said paragraph: The amount obtained by multiplying the amount specified in the said item 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 time when the said event occurred (in the case where money or any other assets have been delivered to an affiliated foreign company related to the domestic corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 66-8(1)(ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the domestic corporation; excluding the shares, etc. for considering the claims indirectly held 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

二 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二号に掲げる事実が生じた場合 同号に定める金額に当該事実が生じた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事実が生じた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でその受ける法第六十八条の九十二第一項第二号に定める金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に対して交付さ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

ii) Where an event listed in Article 68-92(1)(ii) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in the said paragraph: The amount obtained by multiplying the amount specified in the said item 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 time when the said event occurred (in the case where money or any other assets have been delivered to an affiliated foreign company related to the consolidated corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 68-92(1)(ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the consolidated corporation; excluding the shares, etc. for considering the claims indirectly held 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

次に掲げるいずれの訴訟も、当該訴訟を審理する管轄権を有する地方裁判所より下級の裁判所に提起することはできない。(a)登録商標の侵害に対する訴訟(b)登録商標の権利に関する訴訟(c)登録商標の訂正された権利に関する訴訟、及び(d)登録非登録を問わず、原告の商標と同一又は誤認を生ずるほど類似する商標を被告が使用することによって生ずる詐称通用に関する訴訟。例文帳に追加

-No suit- (a) for the infringement of a registered trademark; (b) relating to any right in a registered trademark; I relating to any corrected right in registered trademark; and (d) for passing off arising out of the use by the defendant of any trademark which is identical with, or, deceptively similar to, the plaintiff's trademark, whether registered or unregistered; shall be instituted in any court inferior to a District Court having jurisdiction to try the suit.  - 特許庁

第一条 この法律は、労働基準法(昭和二十二年法律第四十九号)と相まつて、労働災害の防止のための危害防止基準の確立、責任体制の明確化及び自主的活動の促進の措置を講ずる等その防止に関する総合的計画的な対策を推進することにより職場における労働者の安全と健康を確保するとともに、快適な職場環境の形成を促進することを目的とする。例文帳に追加

Article 1 The purpose of this Act is to secure, in conjunction with the Labor Standards Act (Act No. 49 of 1947), the safety and health of workers in workplaces, as well as to facilitate the establishment of comfortable working environment, by promoting comprehensive and systematic countermeasures concerning the prevention of industrial accidents, such as taking measures for the establishment of standards for hazard prevention, clarifying the safety and health management responsibility and the promotion of voluntary activities with a view to preventing industrial accidents  - 日本法令外国語訳データベースシステム

7 6の規定にかかわらず、資本が株式として分割される法人であり、かつ、一方の締約国の法令の下において当該一方の締約国の居住者とされるものの株式、受益株式若しくは信用に係る債権の譲渡又は当該株式、受益株式若しくは信用に係る債権に附属する権利の一部の譲渡から生ずる収益で他方の締約国の居住者である個人が取得するものに対しては、当該個人(当該個人の配偶者並びに当該個人及び当該配偶者の直系の血族又は姻族である者を含む。)が当該法人の特定の種類の株式の五パーセント以上を直接又は間接に所有している場合には、当該一方の締約国の法令及びその解釈(「譲渡」の解釈を含む。)に従って当該一方の締約国において租税を課することができる。例文帳に追加

7. Notwithstanding the provisions of paragraph 6, gains derived from the alienation of shares in or “jouissance” rights or debt-claims on a company whose capital is divided into shares and which, under the laws of a Contracting State, is a resident of that Contracting State or from the alienation of part of the rights attached to the said shares, “jouissance” rights or debt-claims by an individual who is a resident of the other Contracting State may be taxed in the first-mentioned Contracting State in accordance with the laws of the first-mentioned Contracting State and with their interpretation, including the interpretation of the termalienation”, if that individual -either alone or with his or her spouse or one of their relatives by blood or marriage in the direct line - directly or indirectly, owns at least 5 per cent of a particular class of shares in that company.  - 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

第二十五条 国は、生物の多様性が微妙な均衡を保つことによって成り立っており、一度損なわれた生物の多様性を再生することが困難であることから、生物の多様性に影響を及ぼす事業の実施に先立つ早い段階での配慮が重要であることにかんがみ、生物の多様性に影響を及ぼすおそれのある事業を行う事業者等が、その事業に関する計画の立案の段階からその事業の実施までの段階において、その事業に係る生物の多様性に及ぼす影響の調査、予測又は評価を行い、その結果に基づき、その事業に係る生物の多様性の保全について適正に配慮することを推進するため、事業の特性を踏まえつつ、必要な措置を講ずるものとする。例文帳に追加

Article 25 The government shall, taking into consideration that it is important to give considerations at an early stage in advance of implementation of projects that have an impact on biodiversity, since biodiversity is based on maintenance of a subtle balance and it is difficult to regenerate biodiversity once it is damaged, take necessary measures, in consideration of the characteristics of projects, to promote project operators, etc. that conduct projects that are likely to have an impact on biodiversity to survey, predict or assess impact of the projects on biodiversity from the stage of planning the projects to the stage of their implementation and to give proper consideration to conservation of biodiversity pertaining to the projects based on the results.  - 日本法令外国語訳データベースシステム

七 特定中小企業等(中小企業者(中小企業基本法(昭和三十八年法律第百五十四号)第二条第一項各号に掲げるものをいう。)その他の者であって、これに対する資金供給を行うことが特に重要なものとして政令で定める者をいう。以下同じ。)であって投資営業者(投資事業を営む者をいう。第九号において同じ。)でないものを相手方とする匿名組合契約(商法第五百三十五条の匿名組合契約をいう。以下同じ。)の出資の持分又は信託の受益権(特定中小企業等の営む事業から生ずる収益又は利益の分配を受ける権利に限る。)の取得及び保有例文帳に追加

(vii) Acquisition and holding of equity investment in a Silent Partnership (tokutei kumiai) Agreement (meaning a silent partnership agreement under Article 535 of the Commercial Code, and likewise hereinafter) of which a party is a Specified SME, Etc. (refers to Small and Medium Enterprises (meaning persons listed in each item of Article 2(1) of the Small and Medium Sized Enterprises Basic Act (Act No. 154 of 1963) and other persons to whom the provision of capital has been prescribed by Cabinet Order as being especially important, and likewise hereinafter) but is not an Investment Manager (toshi eigyosha) (a person carrying on the investment business, and likewise in (ix) below), or trust beneficial rights (limited to rights to receive distributions of earnings or profit arising from business carried on by a Specified SME, Etc.);  - 日本法令外国語訳データベースシステム

2 法第四十条の四第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる居住者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から当該各事業年度の前条第四項第一号ロ及びハに掲げる金額の合計額を控除した残額(以下この項において「調整適用対象留保金額」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その者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(当該各事業年度を基準事業年度とする剰余金の配当等の額が当該適用対象留保金額の計算上控除されなかつたときは、当該計算した金額から次の各号に掲げる金額のうちいずれか少ない金額を控除した金額)とする。例文帳に追加

(2) The amount calculated as specified by a Cabinet Order prescribed in Article 40-4(1) of the Act shall be the amount obtained by deducting the sum of the amounts listed in paragraph (4)(i)(b) and (c) of the preceding Article for the relevant business year from the amount of eligible retained income prescribed in Article 40-4(1) of the Act for the relevant business year of a specified foreign subsidiary company, etc. related to a resident listed in the items of the said paragraph (hereinafter such remaining amount after deduction shall be referred to as the "eligible retained income for adjustment" in this paragraph) and then multiplying the said remaining amount by the ratio of the shares, etc. for considering the claims held by the said person out of the total issued shares, etc. of the specified foreign subsidiary company, etc. at the end of the relevant business year of the specified foreign subsidiary company, etc. (where the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year has not been deducted for calculating the amount of the said eligible retained income, the amount shall be that obtained by deducting either of the smaller amounts out of those listed in the next items from the said calculated amount):  - 日本法令外国語訳データベースシステム

3 厚生労働大臣は、連続する三保険年度中の各保険年度において次の各号のいずれかに該当する事業であつて当該連続する三保険年度中の最後の保険年度に属する三月三十一日(以下この項において「基準日」という。)において労災保険に係る保険関係が成立した後三年以上経過したものについての当該連続する三保険年度の間における労災保険法の規定による業務災害に関する保険給付(労災保険法第十六条の六第一項第二号の場合に支給される遺族補償一時金、特定の業務に長期間従事することにより発生する疾病であつて厚生労働省令で定めるものにかかつた者(厚生労働省令で定める事業の種類ごとに、当該事業における就労期間等を考慮して厚生労働省令で定める者に限る。)に係る保険給付(以下この項及び第二十条第一項において「特定疾病にかかつた者に係る保険給付」という。)及び労災保険法第三十六条第一項の規定により保険給付を受けることができることとされた者(以下「第三種特別加入者」という。)に係る保険給付を除く。)の額(年金たる保険給付その他厚生労働省令で定める保険給付については、その額は、厚生労働省令で定めるところにより算定するものとする。第二十条第一項において同じ。)に労災保険法第二十九条第一項第二号に掲げる事業として支給が行われた給付金のうち業務災害に係るもので厚生労働省令で定めるものの額(一時金として支給された給付金以外のものについては、その額は、厚生労働省令で定めるところにより算定するものとする。)を加えた額と一般保険料の額(第一項第一号の事業については、前項の規定による労災保険率(その率がこの項の規定により引き上げ又は引き下げられたときは、その引き上げ又は引き下げられた率)に応ずる部分の額)から非業務災害率(労災保険法の適用を受けるすべての事業の過去三年間の通勤災害に係る災害率及び二次健康診断等給付に要した費用の額その他の事情を考慮して厚生労働大臣の定める率をいう。以下この項及び第二十条第一項において同じ。)に応ずる部分の額を減じた額に第一種特別加入保険料の額から特別加入非業務災害率(非業務災害率から第十三条の厚生労働大臣の定める率を減じた率をいう。第二十条第一項各号及び第二項において同じ。)に応ずる部分の額を減じた額を加えた額に業務災害に関する年金たる保険給付に要する費用、特定疾病にかかつた者に係る保険給付に要する費用その他の事情を考慮して厚生労働省令で定める率(第二十条第一項第一号において「第一種調整率」という。)を乗じて得た額との割合が百分の八十五を超え、又は百分の七十五以下である場合には、当該事業についての前項の規定による労災保険率から非業務災害率を減じた率を百分の四十の範囲内において厚生労働省令で定める率だけ引き上げ又は引き下げた率に非業務災害率を加えた率を、当該事業についての基準日の属する保険年度の次の次の保険年度の労災保険率とすることができる。例文帳に追加

(3) If the ratio between the amount of the insurance benefits pertaining to employment injury provided for in the Industrial Accident Insurance Act (excluding the lump sum compensation for surviving family paid in case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act, the insurance benefits pertaining to persons afflicted with a disease caused as a result of having been engaged in a specific job or occupation for a long period which is specified by the Ordinance of the Ministry of Health, Labour and Welfare (limited to the persons specified by the Ordinance of the Ministry of Health, Labour and Welfare for each type of the businesses specified by the Ordinance of the Ministry of Health, Labour and Welfare, taking into consideration of the service period in respect of such business, etc.) (hereinafter referred to as the "insurance benefits pertaining to persons afflicted with a specific disease" in this paragraph and in Article 20, paragraph (1)), and the insurance benefits pertaining to persons deemed as entitled to receive the insurance benefit pursuant to the provision of Article 36, paragraph (1) of the Industrial Accident Insurance Act (hereinafter referred to as the "insured of Class III special enrollment")) in respect of any business falling under any of the following items during each insurance year of three consecutive insurance years and in respect of which business three years or more have passed, since the establishment of the insurance relation of industrial accident insurance, as of March 31 of the last insurance year of such consecutive three insurance years (hereinafter referred to as the "reference date" in this paragraph), the payment of which has been made during such consecutive three insurance years (or, in case of insurance benefits paid as pension or otherwise specified by the Ordinance of the Ministry of Health, Labour and Welfare, the amount thereof shall be calculated pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare; the same shall apply in Article 20, paragraph (1)), plus the amount of the payments made as the services listed in Article 29, paragraph (1), item (ii) of the Industrial Accident Insurance Act which pertain to employment injury and which are specified by the Ordinance of the Ministry of Health, Labour and Welfare (or, in case of payments other than those paid as lump sum payments, the amount thereof shall be calculated pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare) on one hand, and the amount obtained by multiplying the aggregate of the amount of the general insurance premiums (or, in case of the businesses set forth in paragraph (1), item (i), the amount of the portion corresponding to the industrial accident insurance rate prescribed in the preceding paragraph (or, if such rate has been increased or decreased pursuant to the provision of such paragraph, such increased or decreased rate)) after deducting the amount of the portion corresponding to the off-the-job injury rate (meaning the rate prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to commuting injury and the amount of the costs required for the benefit for second medical examination, etc. during the past three years in respect of all businesses to which the Industrial Accident Insurance Act is applied, and other circumstances; hereinafter the same shall apply in this paragraph and in Article 20, paragraph (1)) plus the amount of the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment off-the-job injury rate (meaning the off-the-job injury rate after deducting the rate determined by the Minister of Health, Labour and Welfare set forth in Article 13; the same shall apply in each item of Article 20, paragraph (1) and in Article 20, paragraph (2)), by the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare by taking into consideration of the costs required for the insurance benefits paid as pension concerning employment injury, the costs required for the insurance benefits pertaining to persons afflicted with a specific disease, and other circumstances (in Article 20, paragraph (1), item (i) referred to as the "Class I adjustment rate") on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less, then the Minister of Health, Labour and Welfare may acknowledge the rate calculated by increasing or decreasing the industrial accident insurance rate prescribed in the preceding paragraph in respect of such business less the off-the-job injury rate, by the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare within the scope of forty one-hundredth (40/100), as the industrial accident insurance rate for the insurance year two years following the insurance year in which the reference date of such business is included.  - 日本法令外国語訳データベースシステム

イ 再生債務者の給与又はこれに類する定期的な収入の額について、再生計画案の提出前二年間の途中で再就職その他の年収について五分の一以上の変動を生ずべき事由が生じた場合 当該事由が生じた時から再生計画案を提出した時までの間の収入の合計額からこれに対する所得税、個人の道府県民税又は都民税及び個人の市町村民税又は特別区民税並びに所得税法(昭和四十年法律第三十三号)第七十四条第二項に規定する社会保険料(ロ及びハにおいて「所得税等」という。)に相当する額を控除した額を一年間当たりの額に換算した額例文帳に追加

(a) Where, with regard to the amount of the rehabilitation debtor's salary or similar regular income, reemployment or any other event that should cause a fluctuation amounting to not less than one-fifth of his/her annual income has occurred at a certain time within two years prior to the submission of the proposed rehabilitation plan: The amount obtained by deducting, from the total income earned during the period from when such event occurred until the proposed rehabilitation plan was submitted, the amount of income tax, prefectural inhabitants tax or Tokyo inhabitants tax on individuals, and municipal inhabitants tax or special ward inhabitants tax on individuals as well as social insurance premiums prescribed in Article 74(2) of the Income Tax Act (Act No. 33 of 1965) (referred to as "income tax, etc." in (b) and (c)) imposed on such total amount, as converted into the amount per year  - 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

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

特定の国若しくは地域又は特定の者により製造等がなされた輸入食品等について、当該輸入食品等の検査件数全体に対する法違反の件数の割合が概ね5%以上であること、生産地における食品衛生上の管理の状況等からみて引き続き法に違反する食品等が輸入されるおそれがある場合において、人の健康を損なうおそれの程度等を勘案して、当該輸入食品等に起因する食品衛生上の危害の発生を防止するために特に必要があると認めるときは、厚生労働大臣は、薬事・食品衛生審議会の意見を聴き、輸入禁止措置を講ずる。例文帳に追加

As for imported foods produced in a specific country or area, or by a specific business entity, if the number of imported foods violating the Act stands above approximately 5% of the overall number of those inspected, and if it is highly likely that the importation of violating foods will continue, due to the state of food-sanitation control in the exporting country, the Minister of Health, Labour and Welfare shall ban the importation of such foods after consulting the Pharmaceutical Affairs and Food Sanitation Council, as long as such a ban is considered to be specifically necessary to prevent food-sanitation problems, taking into account the extent to which such foods may harm human health. - 厚生労働省

第一条 この法律は、加齢に伴って生ずる心身の変化に起因する疾病等により要介護状態となり、入浴、排せつ、食事等の介護、機能訓練並びに看護及び療養上の管理その他の医療を要する者等について、これらの者が尊厳を保持し、その有する能力に応じ自立した日常生活を営むことができるよう、必要な保健医療サービス及び福祉サービスに係る給付を行うため、国民の共同連帯の理念に基づき介護保険制度を設け、その行う保険給付等に関して必要な事項を定め、もって国民の保健医療の向上及び福祉の増進を図ることを目的とする。例文帳に追加

Article 1 The purposes of this Act are to improve health and medical care and to enhance the welfare of citizens. With regard to people who are under condition of need for long-term care due to disease, etc., as a result of physical or emotional changes caused by aging, and who require care such as for bathing, bodily waste elimination, meals, etc., and require the functional training, nursing, management of medical treatment, and other medical care, these purposes are to be accomplished by establishing a long-term care insurance system based on the principle of the cooperation of citizens, solidarity, and determining necessary matters concerning related insurance benefits, etc., in order to provide benefits pertaining to necessary health and medical services and public aid services so that these people are able to maintain dignity and an independent daily life routine according to each person's own level of abilities.  - 日本法令外国語訳データベースシステム

2 政府は、この法律の施行後、新船員保険法第三十三条ノ十五ノ二、第三十三条ノ十五ノ三、第三十三条ノ十六ノ四及び第三十四条から第三十八条までの規定(新船員保険法第二十六条及び第二十七条の規定のうち新船員保険法第三十三条ノ十五ノ二に規定する就業促進手当、新船員保険法第三十三条ノ十六ノ四に規定する教育訓練給付及び新船員保険法第三十四条から第三十八条までに規定する雇用継続給付に係る部分を含む。)について、当該規定の実施状況、当該就業促進手当、当該教育訓練給付及び当該雇用継続給付の支給を受ける者の収入の状況その他社会経済情勢の推移等を勘案しつつ検討を加え、必要があると認めるときは、所要の措置を講ずるものとする。例文帳に追加

(2) After the enforcement of this Act, the government shall review the provisions of Article 33-15-2, Article 33-15-3, Article 33-16-4 and Article 34 through Article 38 of the New Mariners' Insurance Act (including the portions pertaining to the employment promotion benefits prescribed by Article 33-15-2 of the New Mariners' Insurance Act, the education and training benefits prescribed by Article 33-16-4 of the New Mariners' Insurance Act and the employment continuity benefits prescribed by Article 34 to Article 38 inclusive of the New Mariners' Insurance Act among the provisions of Article 26 and Article 27 of the New Mariners' Insurance Act) by taking into consideration of the state of enforcement of such provisions, the state of the income of the persons receiving the payment of such employment promotion benefits, such education and training benefits and such employment continuity benefits and other socioeconomic transition, etc., and take necessary measures based on the result of such review when the government finds it necessary.  - 日本法令外国語訳データベースシステム

第五十条 継続して三年以上日本国内において商標権者、専用使用権者又は通常使用権者のいずれもが各指定商品又は指定役務についての登録商標(書体のみに変更を加えた同一の文字からなる商標、平仮名、片仮名及びローマ字の文字の表示を相互に変更するものであつて同一の称呼及び観念を生ずる商標、外観において同視される図形からなる商標その他の当該登録商標と社会通念上同一と認められる商標を含む。以下この条において同じ。)の使用をしていないときは、何人も、その指定商品又は指定役務に係る商標登録を取り消すことについて審判を請求することができる。例文帳に追加

Article 50 (1) Where a registered trademark (including a trademark deemed identical from common sense perspective with the registered trademark, including a trademark consisting of characters identical with the registered trademark but in different fonts, a trademark that is written in different characters, Hiragana characters, Katakana characters, or Latin alphabetic characters, from the registered trademark but identical with the registered trademark in terms of pronunciation and concept, and a trademark consisting of figures that are considered identical in terms of appearance as those of the registered trademark; hereinafter the same shall apply in this article) has not been used in Japan in connection with any of the designated goods and designated services for three consecutive years or longer by the holder of trademark right, the exclusive right to use or non-exclusive right to use, any person may file a request for a trial for rescission of such trademark registration in connection with the relevant designated goods or designated services.  - 日本法令外国語訳データベースシステム

アイルランド、アルゼンチン、アンティグア・バーブーダ、イギリス、イスラエル、イタリア、インドネシア、ウクライナ、ウズベキスタン、ウルグアイ、エクアドル、エジプト、エストニア、エルサルバドル、オーストラリア、オーストリア、オランダ、カナダ、大韓民国、キューバ、ギリシア、グアテマラ、クック諸島、コスタリカ、サモア、ザンビア、スイス、スウェーデン、スペイン、スロバキア、スロベニア、セイシェル、セントビンセント及びグレナディーン諸島、セントルシア、ソロモン諸島、タイ王国、チェコ、中国、チリ、ツバル、デンマーク、ドイツ、トリニダード・トバゴ、トルクメニスタン、ニウエ、ニカラグア、ニジェール、日本、ニュージーランド、ノルウェー、パナマ、パプアニューギニア、パラグアイ、フィジー、フィリピン、フィンランド、ブラジル、フランス、ブルガリア、ベトナム、ペルー、ベルギー、ポーランド、ボリビア、ポルトガル、ホンジュラス、マーシャル諸島共和国、マリ共和国、マルタ、マレイシア、ミクロネシア、メキシコ、モナコ、モルディブ、ラトビア、リトアニア、リヒテンシュタイン、ルーマニア、ルクセンブルグ、ロシア連邦、(欧州連合)例文帳に追加

Ireland, Argentine, Antigua and Barbuda, United Kingdom of Great Britain and Northern Ireland, Israel, Italia, Indonesia, Ukraine, Uzbekistan, Uruguay, Ecuador, Egypt, Estonia, El Salvador, Australia, Austria, Holland, Canada, Republic of Korea, Cuba, Greece, Guatemala, Cook Islands, Costa Rica, Samoa, Zambia, Switzerland, Sweden, Spain, Slovakia, Slovenia, Republic of Seychelles, Saint Vincent and the Grenadines, Saint Lucia, Solomon Islands, Thailand, Czech Republic, China, Republic of Chile, Tuvalu, Denmark, Germany, Republic of Trinidad and Tobago, Turkmenistan, Niue, Republic of Nicaragua, Republic of Niger, Japan, New Zealand, Norway, Republic of Panama, Independent State of Papua New Guinea, Republic of Paraguay, Republic of the Fiji Islands, Republic of the Philippines, Finland, Brazil, France, Bulgaria, Vietnam, Peru, Belgium, Poland, Bolivia, Portugal, Honduras, Republic of the Marshall Islands, Republic of Mali, Marta, Malaysia, Micronesia, Mexico, Monaco, Maldives, Latvia, Lithuania, Principality of Liechtenstein, Romania, Luxemburg, Russian Federation, (European Union)  - Wikipedia日英京都関連文書対訳コーパス

4 会社法第五百十二条から第五百十八条まで、第二編第九章第二節第二款から第十款まで(第五百二十二条第三項及び第五百三十六条第三項を除く。)、第七編第二章第四節並びに第三章第一節(第八百六十八条第二項から第五項まで及び第八百七十条から第八百七十四条までを除く。)及び第三節(第八百七十九条、第八百八十条、第八百八十二条第二項及び第八百九十六条第二項を除く。)並びに第九百三十八条(第六項を除く。)の規定は、清算投資法人の特別清算について準用する。この場合において、同法第五百二十一条中「第四百九十二条第三項」とあるのは「投資法人法第百五十五条第三項」と、同法第五百二十二条第一項中「総株主(株主総会において決議をすることができる事項の全部につき議決権を行使することができない株主を除く。)の議決権の百分の三(これを下回る割合を定款で定めた場合にあっては、その割合)以上の議決権を六箇月(これを下回る期間を定款で定めた場合にあっては、その期間)前から引き続き有する株主若しくは発行済株式(自己株式を除く。)の百分の三(これを下回る割合を定款で定めた場合にあっては、その割合)以上の数の株式を六箇月(これを下回る期間を定款で定めた場合にあっては、その期間)前から引き続き有する株主」とあるのは「発行済投資口の百分の三(これを下回る割合を規約で定めた場合にあっては、その割合)以上の口数の投資口を六箇月(これを下回る期間を規約で定めた場合にあっては、その期間)前から引き続き有する投資主」と、同法第五百二十三条及び第五百二十六条第一項中「清算人」とあるのは「清算執行人及び清算監督人」と、同法第五百二十四条中「清算人」とあるのは「清算執行人又は清算監督人」と、同法第五百二十五条第一項中「清算人は」とあるのは「清算執行人は」と、「清算人代理」とあるのは「清算執行人代理」と、同法第五百三十条第一項中「清算人及び監査役並びに支配人その他の使用人」とあるのは「清算執行人及び清算監督人並びに一般事務受託者、資産運用会社及び資産保管会社」と、同法第五百四十二条第一項中「設立時取締役、設立時監査役、第四百二十三条第一項に規定する役員等又は清算人」とあるのは「設立時執行役員、設立時監督役員、投資法人法第百十五条の六第一項に規定する役員等、清算執行人又は清算監督人」と、同法第五百六十二条中「第四百九十二条第一項に規定する清算人」とあるのは「清算執行人」と、「同項」とあるのは「投資法人法第百五十五条第一項」と、同法第九百三十八条第一項中「本店(第三号に掲げる場合であって特別清算の結了により特別清算終結の決定がされたときにあっては、本店及び支店)」とあるのは「本店」と、同条第二項第一号中「第四百七十九条第四項において準用する第三百四十六条第二項又は第四百八十三条第六項において準用する第三百五十一条第二項」とあるのは「投資法人法第百五十三条第二項において読み替えて準用する投資法人法第百八条第二項」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

(4) The provisions of Article 512 through Article 518, the provisions of Subsection 2 through Subsection 10 of Part II, Chapter IX, Section 2 (excluding Article 522, paragraph (3) through Article 536, paragraph (3)), the provisions of Part VII, Chapter II, Section 4, the provisions of Chapter III, Section 1 of that Part (excluding Article 870, paragraph (2) through paragraph (5) and Article 870 through Article 874), the provisions of Section 3 of that Chapter (excluding Article 879, Article 880, Article 882, paragraph (2), and Article 896, paragraph (2)), and Article 938 (excluding paragraph (6)) of the Companies Act shall apply mutatis mutandis to the special liquidation of an Investment Corporation in Liquidation. In this case, the term "paragraph (3) of Article 492" in Article 521 of that Act shall be deemed to be replaced with "Article 155, paragraph (3) of the Investment Corporations Act," the phrase "or shareholders who have held, for the consecutive period of past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three-hundredths (3/100) of the voting rights of all shareholders (excluding the shareholders that cannot exercise voting rights on all matters on which resolutions can be passed at the shareholders meeting; or, in cases where any proportion less than that is provided for in the articles of incorporation, such proportion) or shareholders who have held, for the consecutive period of past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three-hundredths (3/100) of the issued shares (excluding treasury shares; or, in cases where a lower proportion is provided for in the articles of incorporation, such proportion)" in Article 522, paragraph (1) of the Companies Act shall be deemed to be replaced with "or Investors who have held, for a consecutive period of the past six months or more (in cases where a shorter period is provided for in the certificate of incorporation, such period), not less than three-hundredths (in cases where a lower proportion is provided for in the certificate of incorporation, such proportion) of the units of Issued Investment Equity," the term "liquidators" in Article 523 and Article 526, paragraph (1) of the Companies Act shall be deemed to be replaced with "executive liquidator(s) and liquidation supervisors," the term "liquidators" in Article 524 of that Act shall be deemed to be replaced with "executive liquidator(s) or liquidation supervisors," the terms "liquidators" and "liquidators' agent" in Article 525, paragraph (1) of that Act shall be deemed to be replaced with "executive liquidators" and "executive liquidators' agent" respectively, the phrase "liquidators and Company Auditors of a Liquidating Stock Company and employees, including managers," in Article 530, paragraph (1) of that Act shall be deemed to be replaced with "executive liquidator(s) and liquidation supervisors of an Investment Corporation in Liquidation as well as the Administrative Agent, Asset Management Company, and Asset Custody Company," the phrase "directors upon incorporation, Company Auditors upon incorporation, Qualified Officers provided for in paragraph (1) of Article 423 or liquidators" in Article 542, paragraph (1) of the Companies Act shall be deemed to be replaced with "Corporate Officer(s) at Establishment, Supervisory Officers at Establishment, Officers, etc. specified in Article 115-6, paragraph (1) of the Investment Corporations Act, executive liquidator(s), or liquidation supervisors," the phrases "the liquidators provided for in paragraph (1) of Article 492" and "that paragraph" in Article 562 of the Companies Act shall be deemed to be replaced with "the executive liquidator(s)" and "Article 155, paragraph (1) of the Investment Corporations Act," the phrase "the head office (or, in cases set forth in item (iii), if a ruling to conclude special liquidation is made due to completion of a special liquidation, the head office and branch office(s))" in Article 938, paragraph (1) of the Companies Act shall be deemed to be replaced with "the head office," the phrase "Article 351(2) as applied mutatis mutandis pursuant to Article 346(2) or Article 483(6) as applied mutatis mutandis pursuant to Article 479(4)" in Article 938, paragraph (2), item (i) of the Companies Act shall be deemed to be replaced with "Article 108, paragraph (2) of the Investment Corporations Act as applied mutatis mutandis by replacing certain terms pursuant to Article 153, paragraph (2) of the Investment Corporations Act," and any other necessary technical replacement of terms 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

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

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

第四十二条 政府は、この法律の施行後、新雇用保険法第三章第五節から第六節までの規定(新雇用保険法第十一条及び第十二条の規定のうち同章第五節に規定する就職促進給付、同章第五節の二に規定する教育訓練給付及び同章第六節に規定する雇用継続給付に係る部分を含む。)について、当該規定の実施状況、当該就職促進給付、当該教育訓練給付及び当該雇用継続給付の支給を受ける者の収入の状況その他社会経済情勢の推移等を勘案しつつ検討を加え、必要があると認めるときは、所要の措置を講ずるものとする。例文帳に追加

Article 42 (1) After the enforcement of this Act, the government shall review the provisions of Chapter III, Section 5 through Section 6 of the New Employment Insurance Act (including the portions pertaining to the employment promotion benefits prescribed by Section 5 of the same Chapter, the education and training benefits prescribed by Section 5-2 of the same Chapter and the employment continuity benefits prescribed by Section 6 of the same Chapter among the provisions of Article 11 and Article 12 of the New Employment Insurance Act) by taking into consideration of the state of enforcement of such provisions, the state of the income of the persons receiving the payment of such employment promotion benefits, such education and training benefits and such employment continuity benefits and other socioeconomic transition, etc., and take necessary measures based on the result of such review when the government finds it necessary.  - 日本法令外国語訳データベースシステム

3 税務署長等は、納税の猶予をした場合において、その猶予に係る国税につき差し押さえた財産のうちに天然果実を生ずるもの又は有価証券、債権若しくは国税徴収法第七十二条第一項(特許権等の差押手続)に規定する無体財産権等があるときは、第一項の規定にかかわらず、その取得した天然果実又は同法第二十四条第五項第二号(譲渡担保権者の物的納税責任)に規定する第三債務者等から給付を受けた財産で金銭以外のものにつき滞納処分を執行し、その財産に係る同法第百二十九条第一項(配当の原則)に規定する換価代金等をその猶予に係る国税に充てることができる。例文帳に追加

(3) Where the district director of the tax office, etc. has granted a tax payment grace period, if property seized with regard to the national tax under the grace period yields natural fruit, securities, claims, or any incorporeal property, etc. as prescribed in Article 72, paragraph (1) (Seizure Procedure for Patent Rights, etc.) of the National Tax Collection Act, he/she may, notwithstanding the provisions of paragraph (1), execute the delinquent tax collection procedure upon such natural fruit or non-monetary property delivered by a third party obligor, etc. as prescribed in Article 24, paragraph (5), item (ii) (Limited Tax Liability of Mortgagee by Transfer) of said Act, and may appropriate any proceeds, etc. realized by conversion of such property into money as prescribed in Article 129, paragraph (1) (Principle of Distribution) of said Article for the national tax under a grace period.  - 日本法令外国語訳データベースシステム

4 会社法第五百十二条から第五百十八条まで(他の手続の中止命令、特別清算開始の申立ての取下げの制限、特別清算開始の命令、他の手続の中止等、担保権の実行の手続等の中止命令、相殺の禁止)、第二編第九章第二節第二款から第十款まで(第五百二十二条第三項、第五百三十条第二項及び第五百三十六条を除く。)(裁判所による監督及び調査、清算人、監督委員、調査委員、清算株式会社の行為の制限等、清算の監督上必要な処分等、債権者集会、協定、特別清算の終了)、第七編第二章第四節(特別清算に関する訴え)、同編第三章第一節(第八百六十八条第二項から第五項まで及び第八百七十条から第八百七十四条までを除く。)(総則)、同章第三節(第八百七十九条、第八百八十二条第二項及び第八百九十六条を除く。)(特別清算の手続に関する特則)及び第九百三十八条(第六項を除く。)(特別清算に関する裁判による登記の嘱託)の規定は、清算特定目的会社の特別清算について準用する。この場合において、同法第五百十六条中「担保権の実行の手続、企業担保権の実行の手続又は清算株式会社の財産」とあるのは「担保権の実行の手続又は清算特定目的会社の財産」と、同法第五百二十二条第一項中「総株主(株主総会において決議をすることができる事項の全部につき議決権を行使することができない株主を除く。)の議決権の百分の三(これを下回る割合を定款で定めた場合にあっては、その割合)以上の議決権を六箇月(これを下回る期間を定款で定めた場合にあっては、その期間)前から引き続き有する株主若しくは発行済株式(自己株式を除く。)の百分の三(これを下回る割合を定款で定めた場合にあっては、その割合)以上の数の株式を六箇月(これを下回る期間を定款で定めた場合にあっては、その期間)前から引き続き有する株主」とあるのは「総特定社員(社員総会において決議をすることができる事項の全部につき議決権を行使することができない特定社員を除く。)の議決権の百分の三(これを下回る割合を定款で定めた場合にあっては、その割合)以上の議決権を有する特定社員若しくは総優先出資社員(社員総会において決議をすることができる事項の全部につき議決権を行使することができない優先出資社員を除く。)の議決権の百分の三(これを下回る割合を定款で定めた場合にあっては、その割合)以上の議決権を六箇月(これを下回る期間を定款で定めた場合にあっては、その期間)前から引き続き有する優先出資社員又は特定出資(自己特定出資を除く。)の総口数の百分の三(これを下回る割合を定款で定めた場合にあっては、その割合)以上の口数の特定出資を有する特定社員又は発行済優先出資(自己優先出資を除く。)の百分の三(これを下回る割合を定款で定めた場合にあっては、その割合)以上の口数の優先出資を六箇月(これを下回る期間を定款で定めた場合にあっては、その期間)前から引き続き有する優先出資社員」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

(4) The provisions of Article 512 to Article 518 inclusive (Order to Suspend Other Procedures; Restrictions on Withdrawal of Petition for Commencement of Special Liquidation; Order to Commence Special Liquidation; Suspension of Other Procedures; Order to Suspend Procedures to Enforce Security Interest; Prohibition of Set-offs); the provisions of Part II, Chapter IX, Section 2, Subsection 2 to Subsection 10 inclusive (excluding Article 522(3), Article 530(2), and Article 536) (Supervision and Investigation by the Court; Liquidators; Supervisor; Investigators; Restrictions on Acts of Liquidating Stock Companies; Dispositions Necessary); the provisions of Part VII, Chapter II, Section 4 (Action Concerning Special Liquidation); the provisions of Part VII, Chapter III, Section 1 (excluding Article 868(2) to (5) inclusive and Article 870 to Article 874 inclusive) (General Provisions); the provisions of Part VII, Chapter III, Section 3 (excluding Article 879, Article 882(2), and Article 896) (Special Provisions on the Procedures of Special Liquidation); and Article 938 (excluding paragraph (6)) (Commissioning of Registration by a Juridical Decision Concerning Special Liquidation) of the Companies Act shall apply mutatis mutandis to the special liquidation of a Specific Purpose Company in Liquidation. In this case, the phrase "procedures to enforce the security interest that exists in the assets of the Liquidating Stock Company, procedures to enforce charge on whole company assets or compulsory execution procedures based on the general liens and other claims that have general priority that have already been enforced against the assets of the Liquidating Stock Company" in Article 516 of the Companies Act shall be deemed to be replaced with "procedures to exercise the security interest that exists in the property of the Specific Purpose Company in Liquidation or compulsory execution procedures based on claims for which there exists a general statutory lien or any other general priority that have already been enforced against the property of the Specific Purpose Company in Liquidation," the phrase "or shareholders who have held, for the consecutive period of past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three hundredths (3/100) of the voting rights of all shareholders (excluding the shareholders that cannot exercise voting rights on all matters on which resolutions can be passed at the shareholders meeting; or, in cases where any proportion less than that is provided for in the articles of incorporation, such proportion) or shareholders who have held, for the consecutive period of past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three hundredths (3/100) of the issued shares (excluding treasury shares; or, in cases where a lower proportion is provided for in the articles of incorporation, such proportion)" in Article 522(1) of the Companies Act shall be deemed to be replaced with "or Specified Equity Members who hold not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such proportion) of the voting rights of all Specified Equity Members (excluding Specified Equity Members who may not exercise their voting rights on all matters on which a resolution may be effected at a general meeting of members) or Preferred Equity Members who have continuously held for the preceding six months or longer (if a shorter period is provided for in the articles of incorporation, such a period) not less than three-hundredths of the voting rights (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of all Preferred Equity Members (excluding Preferred Equity Members who may not exercise their voting rights on all matters on which a resolution may be effected at a general meeting of members), or Specified Equity Members who hold not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of the total number of units of Specified Equity (excluding the Company's Own Specified Equity) or Preferred Equity Members who have continuously held for the preceding six months or longer (if a shorter period is provided for in the articles of incorporation, such period) not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of the units of issued Preferred Equity (excluding the Company's Own Preferred Equity)," and any other necessary technical replacement of terms 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

(i) 有価約因の有無を問わず,国内標章に関する所有の個人的権利若しくは財産権又は保証の権利を設定し,変更し又は移転する生存者間の証書 (ii) (i)にいう権利に関する分割の証書,会社の証書,贈与財産の証書及び放棄の証書 (iii) (ii)にいう証書が予め記録されていない場合には,その証書の存在を確立する判決記録された証書の無効,失効,取消,撤廃又は廃止を確立する判決は,それらが関係する証書の記録の余白に記載しなければならない。更に,本条にいう判決を受けることを目的とした法的請求を記録することができる。この場合,判決の記録の効力は,その法的請求の記録の日に遡及して生ずる。 (iv) 適法な遺言書を残さない相続を立証する遺言書及び証書並びにこれらに関連する判決第50条例文帳に追加

(1) deeds inter vivos, whether for valuable consideration or not, constituting, modifying or transferring personal or property rights of possession or guarantee rights in respect of national marks; (2)deeds of partition, company deeds, deed of settlement, deeds of release relative to the rights referred to in the preceding item; (3) judgments establishing the existence of the acts referred to in the preceding items, where such acts have not been previously registered. Judgments establishing the invalidity, annulment, termination, rescission, revocation of a registered act must be noted in the margin of the registration of the act to which they refer. Furthermore, judicial claims to obtain the judgments referred to in this Article may be registered; in such case, the effects of the registration of the judgment shall be retroactive to the date of registration of the judicial claim; (4) wills and acts proving the intestate succession and the judgments relative thereto. - 特許庁

第六十六条の四 法人が、昭和六十一年四月一日以後に開始する各事業年度において、当該法人に係る国外関連者(外国法人で、当該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(次項及び第六項において「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、当該法人の当該事業年度の所得及び解散(合併による解散を除く。以下この条において同じ。)による清算所得(清算所得に対する法人税を課される法人の清算中の事業年度の所得及び同法第百三条第一項第二号の規定により解散による清算所得とみなされる金額を含む。第七項において同じ。)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 66-4 (1) Where a corporation has, in each business year beginning on or after April 1, 1986, 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 corporation (meaning a foreign corporation that has a relationship with the said 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 (6) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said 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; 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 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 corporation's income for the said business year and its liquidation income due to dissolution (excluding dissolution as a result of a merger; hereinafter the same shall apply in this Article) (liquidation income shall include the income of a corporation that is liable for corporation tax on liquidation income for the business year when liquidation is in progress, and any amount that shall be deemed to be liquidation income due to dissolution pursuant to the provision of Article 103(1)(ii) of the said Act; the same shall apply in paragraph (7)), 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

第八十六条 政府は、この法律の施行後五年を経過した場合において新社債等振替法、新証券取引法及び新金融先物取引法の施行状況、社会経済情勢の変化等を勘案し、新社債等振替法第二条第十一項に規定する加入者保護信託、新証券取引法第二条第三十一項に規定する証券取引清算機関及び新金融先物取引法第二条第十五項に規定する金融先物清算機関に係る制度について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。例文帳に追加

Article 86 Where five years have elapsed from the enforcement of this Act, the Government shall, taking into consideration the status of enforcement of the Current Act on Transfer of Bonds, etc., the Current Securities and Exchange Act and the Current Financial Futures Trading Act, and changing socioeconomic conditions, among other factors, review the systems pertaining to Subscriber's Protective Trusts as defined in Article 2, paragraph (11) of the Current Act on Transfer of Bonds, etc., Settlement Institutions of Securities Transactions as defined in Article 2, paragraph (31) of the Current Securities and Exchange Act and Settlement Institutions for Financial Futures as defined in Article 2, paragraph (15) of the Current Financial Futures Trading Act, and when it finds it necessary, take required measures based on its findings.  - 日本法令外国語訳データベースシステム

第八条 肥料、農薬、飼料、飼料添加物、動物用の医薬品その他食品の安全性に影響を及ぼすおそれがある農林漁業の生産資材、食品(その原料又は材料として使用される農林水産物を含む。)若しくは添加物(食品衛生法(昭和二十二年法律第二百三十三号)第四条第二項に規定する添加物をいう。)又は器具(同条第四項に規定する器具をいう。)若しくは容器包装(同条第五項に規定する容器包装をいう。)の生産、輸入又は販売その他の事業活動を行う事業者(以下「食品関連事業者」という。)は、基本理念にのっとり、その事業活動を行うに当たって、自らが食品の安全性の確保について第一義的責任を有していることを認識して、食品の安全性を確保するために必要な措置を食品供給行程の各段階において適切に講ずる責務を有する。例文帳に追加

Article 8 (1) Business operators that produce, import, sell, or conduct other business for fertilizers, agricultural chemicals, feed, feed additives, veterinary medicines and other production materials for agriculture, forestry, or fishery that may have an effect on Food safety, Food (including agricultural, forestry, and fishery products used as raw materials or materials), additives (those provided in Article 4, paragraph (2) of the Food Sanitation Act (Act No. 233 of 1947)), apparatus (that provided in paragraph (4) of the said Article) or containers and packaging (those provided in paragraph (5) of the said Article) (hereinafter referred to as "Food-related Business Operators") shall be responsible for appropriately taking the necessary measures to ensure Food safety at each stage of the Food Supply Processes. This will be done according to the code of the Basic Principles and on the basis of the recognition that they bear the primary responsibility for ensuring Food safety when conducting their business activities.  - 日本法令外国語訳データベースシステム

2 会社であつて、その総資産の額(最終の貸借対照表による資産の合計金額をいう。以下同じ。)が二十億円を下回らない範囲内において政令で定める金額を超え、かつ、当該会社並びに当該会社の子会社及び当該会社の総株主の議決権の過半数を有する国内の会社の総資産の額を合計した額(以下「総資産合計額」という。)が百億円を下回らない範囲内において政令で定める金額を超えるもの(以下この条において「株式所有会社」という。)は、他の国内の会社であつてその総資産の額が十億円を下回らない範囲内において政令で定める金額を超えるもの(以下この項において「株式発行会社」という。)の株式を取得し、又は所有する場合(金銭又は有価証券の信託に係る株式について、自己が、委託者若しくは受益者となり議決権を行使することができる場合又は議決権の行使について受託者に指図を行うことができる場合を含む。)において、株式発行会社の総株主の議決権に占める株式所有会社の当該取得し、又は所有する株式に係る議決権の割合が、百分の十を下回らない範囲内において政令で定める数値(複数の数値を定めた場合にあつては、政令で定めるところにより、それぞれの数値)を超えることとなるときは、公正取引委員会規則で定めるところにより、その超えることとなつた日から三十日以内に、当該株式に関する報告書を公正取引委員会に提出しなければならない。ただし、株式発行会社の発行済の株式の全部をその設立と同時に取得する場合、銀行業又は保険業を営む会社が他の国内の会社(銀行業又は保険業を営む会社その他公正取引委員会規則で定める会社を除く。次条第一項及び第二項において同じ。)の株式を取得し、又は所有する場合及び証券業を営む会社(証券仲介業者を除く。)が業務として株式を取得し、又は所有する場合は、この限りでない。例文帳に追加

(2) Every corporation whose total assets (meaning the amount of total assets appearing in the latest balance sheet; the same shall apply hereinafter) exceed the amount provided for in a Cabinet Order, which shall not be less than two billion yen, and whose total assets, coupled with total assets of subsidiaries of the said corporation, and a corporation in Japan which holds majority of voting rights of all stockholders of the said corporation (hereinafter referred to as "sum of the total assets"), exceed the amount provided for in a Cabinet Order, which shall not be less than ten billion yen (hereinafter referred to as "stockholding corporation" in this Article), in case that it acquires or holds the stocks (including the stocks held in monetary or security trust, where the stockholding corporation is a settlor or beneficiary and may exercise the voting rights or give instructions to the trustee regarding the exercise of such voting rights) of another corporation in Japan whose total assets exceed the amount provided for in a Cabinet Order, which shall not be less than one billion yen (hereinafter referred to as "issuing corporation" in this Article), so that the ratio of voting rights pertaining to the stocks acquired or held by the stockholding corporation to voting rights of all stockholders of the issuing corporation is to exceed the percentage figure provided for in a Cabinet Order (in the case that more than one percentage figures are provided for, any of such percentage figures pursuant to the provisions of such Cabinet Order), shall submit, pursuant to the provisions of the Rules of the Fair Trade Commission, a written report on such stocks within thirty days from the date of the relevant exceeding; provided, however, that this shall not apply to cases where the all the issued stocks of issuing corporation is acquired simultaneously with the incorporation, cases where a corporation engaged in banking or insurance business (excluding certain corporations engaged in insurance business as provided for in the Rules of the Fair Trade Commission; the same shall apply in paragraphs 1 and 2 of the next Article) acquires or holds stocks of other corporations in Japan (excluding those engaged in banking or insurance business and those as otherwise provided for in the Rules of the Fair Trade Commission; the same shall apply in paragraphs 1 and 2 of the next Article), or cases where a corporation engaged in securities business (excluding securities brokers) acquires or holds stocks in the course of its business.  - 日本法令外国語訳データベースシステム

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

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

4 第一項の「株券等保有割合」とは、株券等の保有者(同項に規定する保有者をいう。以下この章において同じ。)の保有(前項各号に規定する権限を有する場合を含む。以下この章において同じ。)に係る当該株券等(その保有の態様その他の事情を勘案して内閣府令で定めるものを除く。以下この項において同じ。)の数(株券については株式の数を、その他のものについては内閣府令で定めるところにより株式に換算した数をいう。以下この章において同じ。)の合計から当該株券等の発行者が発行する株券等のうち、第百六十一条の二第一項に規定する信用取引その他内閣府令で定める取引の方法により譲渡したことにより、引渡義務(共同保有者に対して負うものを除く。)を有するものの数を控除した数(以下この章において「保有株券等の数」という。)に当該発行者が発行する株券等に係る共同保有者の保有株券等(保有者及び共同保有者の間で引渡請求権その他の政令で定める権利が存在するものを除く。)の数を加算した数(以下この章において「保有株券等の総数」という。)を、当該発行者の発行済株式の総数に当該保有者及び共同保有者の保有する当該株券等(株券その他の内閣府令で定める有価証券を除く。)の数を加算した数で除して得た割合をいう。例文帳に追加

(4) The term "Holding Ratio of Share Certificates, etc." as used in paragraph (1) means the ratio calculated by the following formula: from the total of the Number (meaning the Number of represented shares, in the case of share certificates, or meaning the Number converted into shares pursuant to the provisions of a Cabinet Office Ordinance, in the case of other securities; hereinafter the same shall apply in this Chapter) of the Share Certificates, etc. (excluding the Share Certificates, etc. specified by a Cabinet Office Ordinance by taking into consideration the manner of holding or any other circumstance; hereinafter the same shall apply in this paragraph) which are held (the term "hold" includes the cases of holding of the authorities set forth in the items of the preceding paragraph; hereinafter the same shall apply in this Chapter) by a Holder of the Share Certificates, etc. (meaning a holder set forth in paragraph (1); hereinafter the same shall apply in this Chapter), deduct the Number of Share Certificates, etc. issued by the issuer of said Share Certificates, etc. for which the holder has an obligation of delivery (excluding an obligation of delivery which the holder has against a Joint Holder) arising from transfer by way of margin transactions under Article 161-2(1) or any other transaction methods specified by a Cabinet Office Ordinance (the Number of Share Certificates, etc. after said deduction shall be hereinafter referred to as the "Number of Share Certificates, etc. Held" in this Chapter); add the Number of Share Certificates, etc. held by the Joint Holder in relation to the Share Certificates, etc. issued by said issuer (excluding those for which a right to request delivery or any other right specified by a Cabinet Order exists between the holder and the Joint Holder) to the Number of Share Certificates, etc. Held (the Number of the Share Certificates, etc. after said addition shall hereinafter be referred to as the "Total Number of Share Certificates, etc. Held"); and divide the Total Number of Share Certificates, etc. Held, by the sum of the total Number of issued shares of the issuer and the Number of the Share Certificates, etc. held by said holder and Joint Holder (excluding the share certificates and any other Securities specified by a Cabinet Office Ordinance).  - 日本法令外国語訳データベースシステム

第十九条 国は、排他的経済水域等(排他的経済水域及び大陸棚に関する法律(平成八年法律第七十四号)第一条第一項の排他的経済水域及び同法第二条の大陸棚をいう。以下同じ。)の開発、利用、保全等(以下「排他的経済水域等の開発等」という。)に関する取組の強化を図ることの重要性にかんがみ、海域の特性に応じた排他的経済水域等の開発等の推進、排他的経済水域等における我が国の主権的権利を侵害する行為の防止その他の排他的経済水域等の開発等の推進のために必要な措置を講ずるものとする。例文帳に追加

Article 19 The State, in consideration of the fact that it is important to strengthen the efforts with regard to the development, use and conservation and others of the Exclusive Economic Zone and other areas (the term "the Exclusive Economic Zone and other areas" shall means the Exclusive Economic Zone defined by Article 1, paragraph (1) of the Law on the Excusive Economic Zone and the Continental Shelf (Law No.74 of 1996) and Continental Shelf defined by Article 2 of the Law. The same shall apply hereinafter)(hereinafter referred to as "Development and others of the Exclusive Economic Zone and other areas") shall take necessary measures in order to promote the Development and others of the Exclusive Economic Zone and other areas including the Development and others of the Exclusive Economic Zone and other areas according to the characteristics of its sea areas, prevention of the infringement on the sovereign rights of our State in the Exclusive Economic Zone and other areas and execution of others.  - 日本法令外国語訳データベースシステム

第一条 この法律は、ヒト又は動物の胚又は生殖細胞を操作する技術のうちクローン技術ほか一定の技術(以下「クローン技術等」という。)が、その用いられ方のいかんによっては特定の人と同一の遺伝子構造を有する人(以下「人クローン個体」という。)若しくは人と動物のいずれであるかが明らかでない個体(以下「交雑個体」という。)を作り出し、又はこれらに類する個体の人為による生成をもたらすおそれがあり、これにより人の尊厳の保持、人の生命及び身体の安全の確保並びに社会秩序の維持(以下「人の尊厳の保持等」という。)に重大な影響を与える可能性があることにかんがみ、クローン技術等のうちクローン技術又は特定融合・集合技術により作成される胚を人又は動物の胎内に移植することを禁止するとともに、クローン技術等による胚の作成、譲受及び輸入を規制し、その他当該胚の適正な取扱いを確保するための措置を講ずることにより、人クローン個体及び交雑個体の生成の防止並びにこれらに類する個体の人為による生成の規制を図り、もって社会及び国民生活と調和のとれた科学技術の発展を期することを目的とする。例文帳に追加

Article 1 The purpose of this Act is, in light of the risk that certain techniques including the Cloning Techniques (hereinafter referred to as the "Cloning Techniques, etc." ) among the techniques for manipulating Embryos or Germ Cells of a human or an Animal could, depending on the way they are applied, create an individual with the same gene structure as a certain individual (hereinafter referred to as a "Human Clone Individual" ) or an individual which cannot be clearly classified as a human or an Animal (hereinafter referred to as an "Hybrid Individual" ), or artificially create other similar individuals, and have a serious influence on the preservation of human dignity, safety for human life and body, and maintenance of public order (hereinafter referred to as the "Preservation of Human Dignity, etc." ), to prevent creation of Human Clone Individuals and Hybrid Individuals and to regulate artificial creation of individuals similar to them by means of prohibiting transfer of Embryos produced by the Cloning Techniques or Specified Fusion/Aggregation Techniques among Cloning Techniques, etc. into a human or Animal uterus, regulating production, receipt by assignment and import of Embryos created by Cloning Techniques, etc., and taking other measures for securing appropriate handling of such Embryos, thereby ensuring the development of science and technology in harmony with society and citizens lives.  - 日本法令外国語訳データベースシステム

発電装置を搭載した車両1、架線から電力を得て電力を供給する車両2、駆動装置を搭載した車両3、車上機器に電源を供給する補助電源装置を搭載した車両4、電力蓄積手段を搭載した車両6、過剰電力消費手段を搭載した車両7、架線から電力を得て電力を供給し、かつ補助発電装置を床下艤装として搭載した車両205等の鉄道車両から編成され、運行区間、乗客需要に応じて、これらの車両のすべてまたは一部を組合せてなる列車において、編成内の車両間で電力を融通できる直流電力バス1000を少なくとも一系統を設けて、複数の編成と分割、併合ができる機能を設ける。例文帳に追加

The train includes at least one DC power bus 1000 configured to allow power to be accommodated among the cars in the train, and a function to allow coupling and uncoupling of the train into a plurality of configurations. - 特許庁

第四十条の十 特殊関係株主等(特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。)と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資(自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。)の総数又は総額の百分の八十以上の数又は金額の株式等(株式又は出資をいう。以下この項及び次項において同じ。)を間接に保有する関係として政令で定める関係(次項において「特定関係」という。)がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人(以下この款において「外国関係法人」という。)のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの(以下この款において「特定外国法人」という。)が、平成十九年十月一日以後に開始する各事業年度(第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。)において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の額に関する調整を加えた金額(以下この条において「適用対象留保金額」という。)を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権(剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。)の内容を勘案して政令で定めるところにより計算した金額(次条において「課税対象留保金額」という。)に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。例文帳に追加

Article 40-10 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the resident who is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:  - 日本法令外国語訳データベースシステム

例文

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

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

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日本法令外国語訳データベースシステム
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