1016万例文収録!

「さんかくろむ」に関連した英語例文の一覧と使い方(779ページ目) - Weblio英語例文検索


小窓モード

プレミアム

ログイン
設定

設定

Weblio 辞書 > 英和辞典・和英辞典 > さんかくろむの意味・解説 > さんかくろむに関連した英語例文

セーフサーチ:オン

不適切な検索結果を除外する

不適切な検索結果を除外しない

セーフサーチについて

さんかくろむの部分一致の例文一覧と使い方

該当件数 : 38917



例文

本法の適用上,工業意匠とは,特に,物品それ自体及び/又はその装飾の線,輪郭,色彩,形状,織り方及び/又は材料の特徴から生じる物品の全体若しくは一部の外観を意味する。物品とは,コンピュータ・プログラムを除いて,複合物品に組み込まれることを意図された部品,梱包容器,外装,図記号及び印刷用活字書体を含め一切の工業製品又は手工芸品を意味する。複合物品とは,交換可能な複数の構成要素から成り分解及び再組立を可能とする物品を意味する。意匠創作者とは,自己の創造的活動によって工業意匠を創作した者を意味し,共同意匠創作者とは,工業意匠の創作過程においてその創作活動に参加した者を意味する。例文帳に追加

For the purpose of this Act industrial design means the appearance of the whole or a part of a product resulting from the features of, in particular, the lines, contours, colors, shape, texture and/or materials of the product itself and/or its ornamentation, product means any industrial or handicraft item, including parts intended to be assembled into a complex product, packaging, get-up, graphic symbol and typographic typefaces, except computer programs, complex product means a product which is composed of multiple components which can be replaced permitting disassembly and reassembly of the product, designer is a person having created the industrial design by his own creative activity, co-designer is a person, which has participated on the creative activity, during which the industrial design has been created.  - 特許庁

本類には,特に,次が含まれる。 -建築物,道路,橋梁,ダム又は送電線の建設に関連するサービス及び塗装工,配管工,暖房装置据え付け工又は屋根職人のサービスなど建設の分野を専門とする事業のサービス -建設計画書の検査などの建設サービスに付随するサービス -造船にかかるサービス -工具又は建築材料の賃貸借にかかるサービス -修理サービス,すなわち,摩損,損傷,悪化又は部分的破壊の後に物体を良好な状態に戻すサービス(欠陥が生じて原状に戻す必要がある建築物又はその他の物体の修復) -電気,家具,器具,工具等の分野の修理サービスなどさまざまな修理サービス -性質を変えることなく物体を原状で保存するための保守サービス(本類と第40類との間の相違については,第40類の注釈参照)例文帳に追加

This Class includes, in particular: services relating to the construction of buildings, roads, bridges, dams or transmission lines and services of undertakings specialising in the field of construction such as those of painters, plumbers, heating installers or roofers; services auxiliary to construction services like inspections of construction plans; services of shipbuilding; services consisting of hiring of tools or building materials; repair services, i.e., services which undertake to put any object into good condition after wear, damage, deterioration or partial destruction (restoration of an existing building or another object that has become imperfect and is to be restored to its original condition); various repair services such as those in the fields of electricity, furniture, instruments, tools, etc.; . services of maintenance for preserving an object in its original condition without changing any of its properties (for the difference between this Class and Class 40 see the Explanatory Note of Class 40).  - 特許庁

インドとの間においても、2007年8月、安倍内閣総理大臣(当時)がニューデリーを訪問し、インドのマンモハン・シン首相との「日本国政府とインド共和国政府による環境保護及びエネルギー安全保障における協力の強化に関する共同声明」において、両首脳が、すべての国が参加する温暖化対策のための2013年以降の柔軟、公正かつ実効的なグローバルな枠組み及び国際的な協調行動への決意や、省エネルギー・エネルギー効率、クリーン・エネルギーに関し、具体的協力を推進すること等を表明するなど、協力関係の強化に向けた取組を進めている。例文帳に追加

Japan and India are strengthening their cooperative relationship. In August 2007, the then Prime Minister Shinzo Abe visited New Delhi, India, for talks with Prime Minister Manmohan Singh. The two leaders issued the ”Joint Communique between the Government of Japan and the Government of the Republic of India on Strengthening Cooperation in Environmental Conservation and Energy Security,” in which both the parties expressed their intention to engage in efforts to (1) establish a flexible, fair, and effective global framework after 2013 for fighting global warming where all countries participate and (2) join other international collaborative initiatives. They also announced concrete plans to work together to promote initiatives on energy saving, energy efficiency, and clean energy. - 経済産業省

地域再生本部では、地域経済の活性化と地域雇用の創造の実現のためには、地域の産業、技術、人材、観光資源、自然環境、文化、歴史等地域が有する様々な資源や強みを知恵と工夫により有効活用し、文化的・社会的つながりによる地域コミュニティの活性化や、民間事業者の健全なビジネス展開を通じ十分な雇用を確保することが重要としており、「地域再生推進のための基本指針」に基づき、2004年1月に392の提案主体から673の構想が提出され、2004年2月27日には地域限定措置として23件、全国措置として118件が「地域再生推進のためのプログラム」として決定された。例文帳に追加

In order to revitalize the economy and generate employment in the local regions, the Headquarters for the Regional Revitalization attaches importance on the various resources and strengths of the regions including their industry, technology, human resources, tourism resources, natural environment, culture and history to revitalize the regional communities through cultural and social interactions while making use of its knowledge and ingenuity, and on securing sufficient employment through the sound development of private business. Therefore, based on theBasic Guidelines for the Promotion of Regional Revitalization,” 673 ideas were submitted from 392 entities in January 2004. From them, selection was made on February 27, 2004 for “the Program for the Promotion of Regional Revitalization,” with 23 adopted as measures limited to certain regions and 118 adopted as national measures. - 経済産業省

例文

「車室空間のオール植物化」をテーマに共同開発を続けてきたトヨタ紡織(株)、トヨタ自動車(株)、東レ(株)は、表皮材に植物由来ポリエステルを、シートクッションパッドにひまし油由来ポリオールを、ドアトリムオーナメント基材にケナフ繊維及びポリ乳酸を活用することで、室内表面積の約60%にバイオプラスチックを導入した新型車を販売している。ひまし油由来ポリオールやケナフ等の活用は、他の自動車メーカーの製品にも広まってきており、バイオプラスチックは既に自動車部品に求められる機能を果たす素材としての位置付けを確立しつつある。例文帳に追加

Toyota Boshoku Corporation, Toyota Motor Corporation and Toray Industries Inc., which have been undertaking joint development endeavors focused on the theme of "making all parts of the car interior from plant-derived materials", are selling a new type of car in which bioplastics have been used for approximately 60% of the surface area of the car interior, by using plant-derived polyester for the surface materials, polyol derived from castor oil for the seat cushion pads, and kenaf fiber and polylactic acid as the base materials for the door trim ornaments. The use of materials such as kenaf and polyol derived from castor oil is also spreading to the products of other vehicle manufacturers, and bioplastics are already becoming established as materials that fulfill the functions required of automotive components. - 経済産業省


例文

このような創薬シーズ及び要素技術の全ての技術を自社開発だけで対応することは更なる研究開発費用の増大や投資家から見た投資効率の低下等を招くこととなるため、近年、アメリカにおいては独自の革新的なバイオテクノロジー技術を有するベンチャー企業と製薬企業とのアライアンス及びM&Aが増えている。しかしながら、日本でのバイオベンチャーは数が少なく、十分に成熟していない状況にあり、日本の製薬企業は主にアメリカのバイオベンチャーをアライアンスパートナーとしている。しかし、今後の日本の医薬品産業の国際競争力を強化のためには、ベンチャー企業の育成が不可欠である。例文帳に追加

For the development of such drug discovery seeds and elemental technologies to be entirely undertaken in-house alone incurs problems such as further increases in research expenditure and the deterioration of investment efficiency in the eyes of investors. Therefore, in the US, the number of pharmaceutical company alliances and M & A with venture firms in possession of unique innovative biotechnologies has been increasing in recent years. However, since bioventures in Japan are few in number and lack maturity, Japanese pharmaceutical companies mainly form alliance partnerships with US bioventures. But the nurture of venture firms is vital to enhance the future global competitiveness of Japan's drug industry. - 厚生労働省

8この条の規定の適用上、(a)「主たる種類の株式」とは、合計して法人の議決権の過半数を占める一又は二以上の種類の株式をいう。(b)「株式」には、株式の預託証券又は株式の信託受益証券を含む。(c)「公認の有価証券市場」とは、次のものをいう。(i)日本国の金融商品取引法(昭和二十三年法律第二十五号)に基づき設立された金融商品取引所又は認可金融商品取引業協会により設立された有価証券市場(ii)オランダの金融監督に関する法律第五条の二十六1(又は同法を承継する法律の関連規定)に規定する許可に基づき金融市場庁(又は同庁を承継する当局)による規制に従ってオランダにおいて設立された有価証券市場(iii)アイルランド証券取引所、ロンドン証券取引所、スイス証券取引所、ブリュッセル証券取引所、デュッセルドルフ証券取引所、フランクフルト証券取引所、ハンブルク証券取引所、香港証券取引所、ヨハネスブルク証券取引所、リスボン証券取引所、ルクセンブルク証券取引所、マドリード証券取引所、メキシコ証券取引所、ミラノ証券取引所、ニューヨーク証券取引所、パリ証券取引所、ソウル証券取引所、シンガポール証券取引所、ストックホルム証券取引所、シドニー証券取引所、トロント証券取引所、ウィーン証券取引所及びナスダック市場(iv)この条の規定の適用上、両締約国の権限のある当局が公認の有価証券市場として合意するその他の有価証券市場(d)「同等受益者」とは、次の(i)又は(ii)に規定するいずれかの者をいう。(i)この条約の特典が要求される締約国との間に租税に関する二重課税の回避及び脱税の防止のための条約(以下この条において「租税条約」という。)を有している国の居住者であって、次の(aa)から(cc)までに掲げる要件を満たすもの(aa)租税条約が実効的な情報の交換に関する規定を有すること。(bb)当該居住者が、租税条約における特典の制限に関する規定に基づき適格者に該当すること又は租税条約に当該規定がない場合には、租税条約に2の規定に相当する規定が含まれているとしたならば、当該居住者がその規定により適格者に該当するであろうとみられること。(cc)第十条3、第十一条3、第十二条、第十三条又は前条に定める所得に関し、当該居住者が、この条約の特典が要求されるこれらの規定に定める所得について租税条約の適用を受けたとしたならば、この条約に規定する税率以下の税率の適用を受けるであろうとみられること。(ii)2(a)から(d)までに掲げる適格者(e)「関連企業」とは、第九条1(a)又は(b)に規定する関係を有する企業をいう。(f)「総所得」とは、企業がその事業から取得する総収入の額から当該収入を得るために直接に要した費用の額を差し引いた残額をいう。例文帳に追加

8. For the purposes of this Article: a) the termprincipal class of sharesmeans the class or classes of shares of a company which in the aggregate represent a majority of the voting power of the company; b) the termshares” shall include depository receipts of shares or trust certificates of shares; c) the termrecognised stock exchangemeans: (i) any stock exchange established by a Financial Instruments Exchange or an approved-type financial instruments firms association under the Financial Instruments and Exchange Law (Law No. 25 of 1948) of Japan; (ii) any regulated market established in the Netherlands subject to regulation by the Authority for the Financial Markets (or its successor) under a license as meant in paragraph 1 of Article 5:26 of the Act on Financial Supervision (or its successor) of the Netherlands; (iii) the Irish Stock Exchange, the London Stock Exchange, the Swiss Stock Exchange and the stock exchanges of Brussels, Dusseldorf, Frankfurt, Hamburg, Hong Kong, Johannesburg, Lisbon, Luxembourg, Madrid, Mexico, Milan, New York, Paris, Seoul, Singapore, Stockholm, Sydney, Toronto and Vienna and the NASDAQ System; and (iv) any other stock exchange which the competent authorities of the Contracting States agree to recognise for the purposes of this Article; d) the termequivalent beneficiarymeans: (i) a resident of a state that has a convention for the avoidance of double taxation and the prevention of fiscal evasion between that state and the Contracting State from which the benefits of this Convention are claimed such that: (aa) that convention contains provisions for effective exchange of information; (bb) that resident is a qualified person under the limitation on benefits provisions in that convention or, when there are no such provisions in that convention, would be a qualified person when that convention is read as including provisions corresponding to paragraph 2; and (cc) with respect to an item of income referred to in paragraph 3 of Article 10, paragraph 3 of Article 11 or Article 12, 13 or 20 that resident would be entitled under that convention to a rate of tax with respect to the particular class of income for which the benefits are being claimed under this Convention that is at least as low as the rate applicable under this Convention; or (ii) a qualified person by reason of subparagraph a), b), c) or d) of paragraph 2; e) the termassociated enterprisesmeans enterprises which have a relationship with each other as described in subparagraph a) or b) of paragraph 1 of Article 9; and f) the termgross incomemeans the total revenues derived by an enterprise from its business, less the direct costs of obtaining such revenues. - 財務省

2 法第百十二条第二項の主務省令で定める要件は、次の各号のいずれかに該当すること とする。 一商品市場における一の会員等の一の取引の期限に係る自己の計算による取引であっ て決済を結了していないものの数量が別表第二の第一欄に掲げる商品取引所が開設す る同表の第二欄に掲げる商品市場において取引の対象とされる同表の第四欄に掲げる 上場商品又は上場商品指数の種類ごと、かつ、売付け又は買付けの別ごとに、同表の 第五欄に掲げる数量を超えること。二商品市場における一の取引の期限に係る一の委託者の計算による取引であって決済 を結了していないものの数量が別表第二の第一欄に掲げる商品取引所が開設する同表 の第二欄に掲げる商品市場において取引の対象とされる同表の第四欄に掲げる上場商 品又は上場商品指数の種類ごと、かつ、売付け又は買付けの別ごとに、同表の第六欄 に掲げる数量を超えること。例文帳に追加

(2) The requirements specified by an ordinance of the competent ministry set forth in Article 112, paragraph 2 of the Act shall be subject to any of the following items: (i) the amount of the transactions pertaining to one transaction term of one Member, etc. on a Commodity Market on a persons own account and for which settlement is not completed exceeds the amount listed in column 5 of the Appended Table 2 by buying and selling and for each type of Listed Commodities or Listed Commodity Indices listed in column 4 of the same Table which are subject to transactions on the Commodity Markets listed in column 2 of the same Table opened by the Commodity Exchanges listed in column 1 of the same Table; (ii) the amount of the transactions pertaining to one transaction term of one Member, etc. on a Commodity Market on a person's own account and for which settlement is not completed exceeds the amount listed in column 6 of the Appended Table 2 by buying and selling and for each type of Listed Commodities or Listed Commodity Indices listed in column 4 of the same Table which are subject to transactions on the Commodity Markets listed in column 2 of the same Table opened by Commodity Exchanges listed in column 1 of the same Table.  - 経済産業省

第十二条 届出事業者は、その製造又は輸入に係る前条第一項の特定製品(同項ただし書の規定の適用を受けて製造され、又は輸入されるものを除く。)が特別特定製品である場合には、当該特別特定製品を販売する時までに、次の各号のいずれかに掲げるものについて、主務大臣の登録を受けた者の次項の規定による検査(以下「適合性検査」という。)を受け、かつ、同項の証明書の交付を受け、これを保存しなければならない。ただし、当該特別特定製品と同一の型式に属する特別特定製品について既に第二号に係る同項の証明書の交付を受けこれを保存している場合において当該証明書の交付を受けた日から起算して特別特定製品ごとに政令で定める期間を経過していないとき又は同項の証明書と同等なものとして主務省令で定めるものを保存している場合は、この限りでない。例文帳に追加

Article 12 (1) In cases where the specified products manufactured or imported by a notified business operator as set forth in paragraph (1) of the preceding Article (except for those manufactured or imported under the proviso to paragraph (1) of the preceding Article) fall under the category of special specified products, the notified business operator shall have any of the items listed below inspected in accordance with the following paragraph by a person registered with the competent minister (hereinafter referred to as a "conformity inspection"), and shall obtain and preserve the certification set forth in the same paragraph prior to the sale of said special specified products; provided, however, that this shall not apply to cases where a certificate for item (ii) as described in paragraph (1) of the preceding Article is issued and preserved with respect to said special specified products falling under the same type as that of the special specified products, and that the period provided for by Cabinet Order for the respective special specified products, commencing from the date of the issuance of said certificate or where an item provided for by the Ordinance of the competent ministry as being equivalent to the certificate as set forth in paragraph (1) of the preceding Article is preserved, has not elapsed:  - 日本法令外国語訳データベースシステム

例文

21 この法律において「居宅介護支援」とは、居宅要介護者が第四十一条第一項に規定する指定居宅サービス又は特例居宅介護サービス費に係る居宅サービス若しくはこれに相当するサービス、第四十二条の二第一項に規定する指定地域密着型サービス又は特例地域密着型介護サービス費に係る地域密着型サービス若しくはこれに相当するサービス及びその他の居宅において日常生活を営むために必要な保健医療サービス又は福祉サービス(以下この項において「指定居宅サービス等」という。)の適切な利用等をすることができるよう、当該居宅要介護者の依頼を受けて、その心身の状況、その置かれている環境、当該居宅要介護者及びその家族の希望等を勘案し、利用する指定居宅サービス等の種類及び内容、これを担当する者その他厚生労働省令で定める事項を定めた計画(以下この項、第百十五条の三十八第一項第五号及び別表において「居宅サービス計画」という。)を作成するとともに、当該居宅サービス計画に基づく指定居宅サービス等の提供が確保されるよう、第四十一条第一項に規定する指定居宅サービス事業者、第四十二条の二第一項に規定する指定地域密着型サービス事業者その他の者との連絡調整その他の便宜の提供を行い、並びに当該居宅要介護者が地域密着型介護老人福祉施設又は介護保険施設への入所を要する場合にあっては、地域密着型介護老人福祉施設又は介護保険施設への紹介その他の便宜の提供を行うことをいい、「居宅介護支援事業」とは、居宅介護支援を行う事業をいう。例文帳に追加

(21) The term "In-Home Long-Term Care Support" as used in this Act means to establish a plan (herein referred to as an "In-Home Service Plan" in this paragraph, Article 115-38, paragraph (1), item (v), and the appended table to this Act) that provides the types and contents of Designated In-Home Service, etc. (herein referred to as "Designated In-Home Service, etc." in this paragraph), the personnel in charge of said services to be used by an In-Home Person Requiring Long-Term Care, and other items as determined by an Ordinance of the Ministry of Health, Labour, and Welfare, at the request of said Person Requiring Long-Term Care and in consideration of his or her mental and physical condition, surroundings, and the person's and his or her family's preferences, etc., in order for an In-Home Person Requiring Long-Term Care to be able to use appropriately the Designated In-Home Service as prescribed in Article 41, paragraph (1) of this Act, In-Home Service related to Exceptional Allowance for In-Home Long-Term Care Service or equivalent services, Designated Community-Based Service as prescribed in Article 42-2, paragraph (1) of this Act, Community-Based Service related to Exceptional Allowance for Community-Based Long-Term Care Service or equivalent services, and other necessary health and medical services or public aid services for performing daily activities at home (hereinafter referred to as "Designated In-Home Service, etc." in this paragraph); the term also means to provide communication and coordination among Designated Providers of In-Home Long-Term Care as prescribed in Article 41, paragraph (1) of this Act, Designated Community-Based Service Provider as prescribed in Article 42-2, paragraph (1) of this Act and other person and to provide other conveniences in order to ensure provision of the Designated In-Home Service, etc., based on said In-Home Service Plan, and in a case when said In-Home Person Requiring Long-Term Care requires admission to a Community-Based Facility for the Elderly Covered by Public Aid Requiring Long-Term Care or a Facility Providing Insured Long-Term Care, the term means to introduce a Community-Based Facility for the Elderly Covered by Public Aid Requiring Long-Term Care or Facility Providing Insured Long-Term Care and to provide other conveniences. The term "Designated In-Home Long-Term Care Support Business" as used in this Act means a business to provide In-Home Long-Term Care Support.  - 日本法令外国語訳データベースシステム

例文

2 前項の場合において、法第百九十条の許可(更新に係る許可を除く。)を受けた事業年度から三事業年度以内に積み立てられるべき商品取引責任準備金の金額は、同項第一号中「に事故率(当該事業年度開始日前三年以内に開始した各事業年度における事故(第百十二条に規定する事故をいう。)による支払額(商品取引員が、専門知識及び経験を有する者(第百七条で定める者をいう。以下この条において同じ。)から商品市場における取引等(商品清算取引を除く。以下この条において同じ。)の委託を受ける場合並びに電子情報処理組織(商品取引員の使用に係る電子計算機と、顧客の使用に係る電子計算機(入出力装置を含む。)とを電気通信回線で接続した電子情報処理組織をいう。以下この条において同じ。)を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引に係る支払額を除く。)の合計額の、法第二条第八項第一号から第三号に規定する取引の取引金額と同項第四号に規定する取引の対価の額の合計額(自己の計算による取引並びに商品取引員が、専門知識及び経験を有する者から商品市場における取引等の委託を受ける場合並びに電子情報処理組織を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引金額及び取引の対価の額を除く。)に占める割合をいう。以下この条において同じ。)を乗じた金額と取引金額の百万分の一に相当する金額とのいずれか大きい金額」とあるのは「の十万分の三に相当する金額」と、「当該いずれか大きい金額」とあるのは「当該相当する金額」と、「事故率に二を乗じて得た率と百万分の二とのいずれか大きい率」とあるのは「十万分の六」と、「に事故率を乗じた金額と当該除して計算した金額の百万分の一に相当する金額とのいずれか大きい金額」とあるのは「の十万分の三に相当する金額」と、「に事故率を乗じた金額と当該取引金額の百万分の一に相当する金額とのいずれか大きい金額」とあるのは「の十万分の三に相当する金額」と、「に事故率を乗じた金額と当該対価の額の合計額の十万分の一に相当する金額とのいずれか大きい金額」とあるのは、「の万分の三に相当する金額」とする。例文帳に追加

(2) In the cases set forth in the preceding paragraph, with regard to the amount of liability reserve for commodity trading to be accrued within three business years from the business year in which the license set forth in Article 190 of the Act (excluding a renewed license) was obtained, the phrase "the amount obtained by multiplying the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (i) of the Act (excluding transactions based on a person's own account and the transactions set forth in (e)) in each business year by the Problematic Conduct Rate -- which means the proportion of the total sum of the payments made as a result of any Problematic Conduct [which means the Problematic Conduct prescribed in Article 112] in each business year starting within three years prior to the commencement of the relevant business year [excluding payments pertaining to transactions in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market (excluding Commodity Clearing Transactions; hereinafter the same shall apply in this Article) from a Person with Specialized Knowledge and Experience (which means a person specified in Article 107; hereinafter the same shall apply in this Article) or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System (which means an Electronic Data Processing System connecting a computer used by the Futures Commodity Merchant and a computer [including the input/output devices] used by the customer through a telecommunications line; hereinafter the same shall apply in this Article) without carrying out solicitation]; hereinafter the same shall apply in this Article) to the total sum of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), items (i) to (iii) of the Act and the amount of the consideration for the transactions prescribed in item (iv) of the same paragraph (excluding the transaction amounts and the amount of the consideration for transactions in cases of transactions based on a person's own account and in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market from a Person With Specialized Knowledge and Experience or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System without carrying out solicitation -- or the amount equivalent to 0.0001 percent of the transaction amounts, whichever amount is greater" in item (i) of the preceding paragraph shall be deemed to be replaced with "the amount equivalent to 0.003 percent of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (i) of the Act (excluding transactions based on a person's own account and the transactions set forth in (e)) in each business year," the phrase "such larger amount" in the same item shall be deemed to be replaced with "such equivalent amount," the phrase "double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher" in the same item shall be deemed to be replaced with "0.006 percent," the phrase "an amount obtained by multiplying -- an amount calculated by dividing the amount that has been obtained by deducting the amount of liability reserve for commodity trading and the amounts listed in (b) to (h) from ten million yen by double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher (or, if said calculated amount exceeds the transaction amount in the relevant business year, such amount shall be the transaction amount in the relevant business year; hereinafter the same shall apply in this item) -- by the Problematic Conduct Rate or an amount equivalent to 0.0001 percent of said calculated amount, whichever amount is greater" in the same item shall be deemed to be replaced with "an amount equivalent to 0.003 percent of the amount calculated by dividing the amount that has been obtained by deducting the amount of liability reserve for commodity trading and the amounts listed in (b) to (h) from ten million yen by double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher (or, if said calculated amount exceeds the transaction amount in the relevant business year, such amount shall be the transaction amount in the relevant business year; hereinafter the same shall apply in this item)," the phrase "the amount obtained by multiplying the transaction amount of transactions prescribed in Article 2, paragraph (8), item (iii) of the Act (excluding transactions based on a person's own account and the transactions set forth in (g)) in each business year by the Problematic Conduct Rate, or the amount equivalent to 0.0001 percent of said transaction amount, whichever amount is greater" in the same item shall be deemed to be replaced with "the amount equivalent to 0.003 percent of the transaction amount of transactions prescribed in Article 2, paragraph (8), item (iii) of the Act (excluding transactions based on a person's own account and the transactions set forth in (g)) in each business year," and the phrase "the amount obtained by multiplying the total sum of the consideration for transactions prescribed in Article 2, paragraph (8), item (iv) of the Act (excluding transactions based on a person's own account and the transactions set forth in (h)) in each business year by the Problematic Conduct Rate, or the amount equivalent to 0.001 percent of said total sum of the consideration, whichever amount is greater" in the same item shall be deemed to be replaced with "the amount equivalent to 0.03 percent of the total sum of the consideration for transactions prescribed in Article 2, paragraph (8), item (iv) of the Act (excluding transactions based on a person's own account and the transactions set forth in (h)) in each business year."  - 日本法令外国語訳データベースシステム

特に私の場合は民間の金融機関を所掌しているわけでございますから、金融庁といたしましても、復興に向けた(取組みを)金融がしっかり下支えするべく、震災特例を設けた金融機能強化法、これは私は金融立法としては異例なことだと思っておりますが、信用金庫、信用組合を含め、しばらく経っても不良債権が残っていれば、預金保険機構で請け負いましょうという枠組みの法律でございますから、そういった意味では、当然、自己資本もしっかり経営者の判断で積んでいただきたいということも言っておりますので、そういった意味では、私はまさに震災特例の金融機能強化法を国会の全会派のご協力をいただきまして作らせていただきましたし、また、「個人債務者の私的整理(に関する)ガイドライン」、それから産業復興機構、東日本大震災(事業者)再生支援機構、これは国会で大きく問題が起きた二重ローンの問題、これは実は事務局(職員)の多くは金融庁から行かせていただいておりまして、そういったことで金融庁としては全力を挙げて復旧復興に努めさせていただいているつもりでございますが、各種の復興支援策の積極的かつ効果的な活用を促すなど、引き続き、被災地の復興支援に全力で取り組んでまいりたいと思うと同時に、ぜひ強調したいのは、金融機関も今回非常によく協力していただけたと思っております。例文帳に追加

I have jurisdiction over private financial institutions, so the FSA has put into force the Act on Special Measures for Strengthening Financial Functions, which contains provisions for disaster-related special measures, so as to ensure that finance firmly supports recovery efforts. Unusually for a financial act, this act provides a framework under which Deposit Insurance Corporation takes over non-performing loans that are held by Shinkin banks and credit cooperatives after the passage of a certain period of time. Therefore, this act naturally calls on the managers of financial institutions to build up capital based on their own judgment. We enacted the Act on Special Measures for Strengthening Financial Functions, which contains provisions for disaster-related special measures, with the support of all political parties and groups, and also drew up the Guidelines of Workout for Restructuring Debt Owed by Individual Debtors. In addition, prefectural industrial reconstruction organizations and Rehabilitation Support Organization for Companies Damaged by the Great East Japan Earthquake were established in order to resolve the double loan problem, which has become a major issue in the Diet. Many members of the latter organization's secretariat come from the FSA. In that sense, I believe that the FSA is making every possible effort toward restoration and recovery. The FSA will continue to do its utmost to support the recovery of the disaster-stricken areas through such activities as encouraging the active and effective use of various recovery support measures. At the same time, I would like to stress that financial institutions have provided very vigorous cooperation.  - 金融庁

12 平成十一年四月一日以後最初に特定振替機関等(社債等の振替に関する法律第二条第二項に規定する振替機関及び同法第四十八条の規定により当該振替機関とみなされる者並びに当該振替機関(当該みなされる者を含む。)の同法第三条第一項第五号に規定する業務規程の定めるところにより口座の開設を受けた特定口座管理機関(第五条の二第五項第二号に規定する特定口座管理機関をいう。)及び特定間接口座管理機関(第五条の二第五項第三号に規定する特定間接口座管理機関をいう。)をいう。以下この条において同じ。)又は外国仲介業者(第五条の二第五項第八号に規定する外国間接口座管理機関(以下この条において「外国間接口座管理機関」という。)及び同項第七号に規定する外国再間接口座管理機関(以下この条において「外国再間接口座管理機関」という。)をいう。以下この条において同じ。)に開設され、又は開設されている口座において当該特定振替機関等の営業所等(第五条の二第一項に規定する営業所等をいう。以下この条において同じ。)又は当該外国仲介業者の国外営業所等(外国仲介業者の国外にある営業所又は事務所をいう。以下この項及び次項において同じ。)を通じて特定振替国債等(特定短期公社債並びに社債等の振替に関する法律第九十条第二項に規定する分離元本振替国債及び財務省令で定めるところにより同条第一項に規定する元利分離が行われた同条第三項に規定する分離利息振替国債をいう。以下この条において同じ。)の振替記載等を受ける者(法人税法別表第一に掲げる法人、特定振替機関等、外国仲介業者その他の政令で定めるものを除く。)は、その者の氏名又は名称及び住所(国内に住所を有しない者にあつては、財務省令で定める場所。以下この条において同じ。)その他の財務省令で定める事項を記載した告知書を、その最初に振替記載等(当該口座においてされるものに限る。以下この条において同じ。)を受ける際、その振替記載等を受ける特定振替機関等の営業所等の長に対し、又はその振替記載等を受ける外国仲介業者(当該外国仲介業者が外国再間接口座管理機関である場合には、当該外国仲介業者(当該外国仲介業者が他の外国再間接口座管理機関において当該特定振替国債等の振替記載等を受ける場合には、当該外国仲介業者及び当該特定振替国債等の振替記載等に係る他の外国再間接口座管理機関)及び当該特定振替国債等の振替記載等に係る外国間接口座管理機関)を経由して当該外国仲介業者(当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関)が当該特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に対し提出しなければならない。この場合において、当該告知書の提出をする者は、当該告知書の提出(当該外国仲介業者を経由して提出する場合を除く。以下この項において同じ。)をする特定振替機関等の営業所等の長又は当該外国仲介業者の国外営業所等の長にその者の住民票の写し、法人の登記事項証明書その他の政令で定める書類(以下この項から第十八項までにおいて「確認書類」という。)を提示しなければならないものとし、当該告知書の提出を受ける特定振替機関等の営業所等の長又は当該外国仲介業者の国外営業所等の長は、当該告知書に記載されている氏名又は名称及び住所を当該確認書類により確認しなければならないものとする。例文帳に追加

(12) Where a person (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act, specified book-entry transfer institution, etc., foreign intermediary and any other person specified by a Cabinet Order) makes, for the first time since April 1, 1999, entries or records under the book-entry transfer system with regard to specified book-entry transfer national government bonds, etc. (meaning specified short-term government or company bonds, principal-only book-entry transfer national government bonds prescribed in Article 90(2) of the Act on Book-Entry Transfer of Company Bonds, etc., and coupon-only book-entry transfer national government bonds prescribed in paragraph (3) of the said Article for which separate trading of principal and interest prescribed in paragraph (1) of the said Article has been conducted pursuant to the provision of an Ordinance of the Ministry of Finance; hereinafter the same shall apply in this Article) in the person's account that will be or has been established with a specified book-entry transfer institution, etc. (meaning a [1] book-entry transfer institution prescribed in Article 2(2) of the Act on Book-Entry Transfer of Company Bonds, etc., [2] an institution that shall be deemed to be the said book-entry transfer institution pursuant to the provision of Article 48 of the said Act, and [3] a specified account management institution (meaning a specified account management institution prescribed in Article 5-2(5)(ii)) and specified indirect account management institution (meaning a specified indirect account management institution prescribed in Article 5-2(5)(iii)), with each of which the said book-entry transfer institution (including an institution that shall be deemed as such) has established an account in accordance with the operational rules prescribed in Article 3(1)(v) of the said Act; hereinafter the same shall apply in this Article) or established with a foreign intermediary (meaning a foreign indirect account management institution prescribed in Article 5-2(5)(viii) (hereinafter referred to in this Article as a "foreign indirect account management institution") and a foreign further indirect account management institution prescribed in Article 5-2(5)(vii) (hereinafter referred to in this Article as a "foreign further indirect account management institution"); hereinafter the same shall apply in this Article), via a business office, etc. (meaning a business office, etc. prescribed in Article 5-2(1); hereinafter the same shall apply in this Article) of the said specified book-entry transfer institution, etc. or an overseas business office, etc. (meaning a business office or any other office of a foreign intermediary which is located outside Japan; hereinafter the same shall apply in this paragraph and the next paragraph) of the said foreign intermediary, such person shall, upon making the first entries or records under the book-entry transfer system (limited to those made in the said account; hereinafter the same shall apply in this Article), submit a written notice stating the person's name and address (or any other place specified by an Ordinance of the Ministry of Finance in the case where the person does not have an address in Japan; hereinafter the same shall apply in this Article) and any other matters specified by an Ordinance of the Ministry of Finance, to the head of the business office, etc. of the specified book-entry transfer institution, etc. through which the person makes the entries or records under the book-entry transfer system, or submit such a written notice via the foreign intermediary through which the person makes entries or records under the book-entry transfer system (in the case where the said foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said foreign intermediary (in the case where the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through another foreign further indirect account management institution, submission shall be made via the said foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.), to the head of the business office, etc. of the specified book-entry transfer institution, etc. through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. In this case, such person who submits the said written notice shall present a copy of the person's certificate of residence, certificate of registered matters of the corporation and any other document specified by a Cabinet Order (hereinafter referred to in this paragraph to paragraph (18) as "identification documents") to the head of the business office, etc. of the specified book-entry transfer institution, etc. to which the said written notice is submitted (excluding the case where the said written notice is submitted via the said foreign intermediary; hereinafter the same shall apply in this paragraph) or to the head of the overseas business office, etc. of the said foreign intermediary to which the said written notice is submitted, and the head of the business office, etc. of the specified book-entry-transfer institution, etc. to which the said written notice is submitted or the head of the overseas business office, etc. of the said foreign intermediary to which the said written notice is submitted shall confirm, by the said identification documents, the name and address stated in the said written notice.  - 日本法令外国語訳データベースシステム

私が(本年)8月にアメリカのバーナンキ(連邦準備制度理事会議長)、あるいは中国の周小川(中国人民銀行行長)、中央銀行のそれぞれのトップとお会いしてきた時も皆様方にお伝えしましたように、金融機関、特に国際業務をする銀行は、自己資本が高ければ高いほど確かに安定はいたしますけれども、日本でも12年前、大変な金融ショックがあり、官民挙げて非常に苦しい経験があるわけでございますが、あれを振り返っても一時自己資本を確保するために貸し渋り、貸し剥がしが非常に横行しまして、普通であれば健全にやっていける持続可能な企業まで倒産せざるを得ないというような現象が起きまして、特に中小企業にはその被害が大変広く及びまして、もう皆様方もよくお分かりのように、あのとき株価も7,000円を割るかというような状況があったわけでございますから、そういったことを踏まえて、我が国の主張は、これまでのG20の首脳声明や先般の中央銀行総裁・金融監督当局長官会合での合意にもこの前から発表させていただいておりますように、反映されています。例文帳に追加

As I informed you when I met with US Federal Reserve Board (FRB) Chairman Ben Bernanke, the Governor of the People's Bank of China Zhou Xiaochuan and other governors of central banks in August 2010, financial institutionsespecially banks engaged in international operations—will certainly become more stable if they have more capital. In Japan, however, both public and private sectors had a very bitter experience during the financial crisis 12 years ago. Looking back, even sustainable companies that would otherwise have been sound were forced into bankruptcy due to the widespread credit crunch and credit withdrawal resulting from financial institutions seeking to secure capital temporarily, and the damage incurred was particularly extensive among small- and medium-sized enterprises (SMEs). At the time, the Nikkei Average looked as though it was about to fall below 7,000 yen, so Japan's argument based on such experience has been reflected in the G20 Summit declarations to date and the agreement announced at the recent meeting of the Group of Governors and Heads of Supervision.  - 金融庁

各国、やはり金融機関のあり方、あるいはこの実態が違うわけでございますけれども、そういったことにも十分な経過期間を設けるなど、実体経済への影響に十分配慮する必要があると、特に日本国は、国際会議でもこういうことを強く主張させていただいておりまして、十数年前に金融危機がございましたから、そういったことを踏まえて、私がよく言っておりますように、銀行を例にとれば、自己資本比率が高ければ高いほど安定した金融機関でございますけれども、それを短期間に強要しますと、これは貸し渋り、貸し剥がしが起きまして、実体経済が非常に収縮する、萎縮するということを、我々は経験済みでございますから、そういった意味で、やはり銀行の健全性と実体経済に対する影響というのを、きちんとバランスをとって、自由主義社会、民主主義社会ではなかなか難しいのでございますけれども、その辺をきちんと引き続き、我が国といたしましては、1997年から始まった金融危機、本当に苦しい経験がございますから、そういったことを踏まえて、色々な金融機関が破綻し、法制が98年の金融国会と言われたときに整備されたわけでございますけれども、そういう本当に苦しい経験を活かしてできた法律でございますが、そういった観点からも、しっかり国際的な論議に参画してまいりたいと思っております。例文帳に追加

The situations and circumstances of financial institutions differ from country to country, so we need to give due consideration to the potential impact on the real economy, for example by providing a sufficient transition period. In particular, Japan has strongly made such an argument at international conferences. As Japan experienced a financial crisis a little more than a decade ago, we should bear its lessons in mind. For example, the higher a bank's capital adequacy ratio, the sounder it is. However, if banks are forced to raise their capital adequacy ratios in a short period of time, they will excessively tighten their lending stance, leading to severe contraction of the real economy. That is what we experienced. We must keep the right balance between the soundness of banks and the impact on the real economy, although that is rather difficult in a liberal, democratic society. However, Japan has endured the bitter experience of the financial crisis that started in 1997, so we will participate in international debates with that in mind. After various financial institutions failed, a legal framework was developed in the Diet session of 1998 that focused on the financial crisis.  - 金融庁

ただし、乳等告示の本文の規定にかかわらず、平成24年3月31日までに製造され、加工され、又は輸入された乳及び乳製品並びにこれらを主要原料とする食品のうち、乳及び乳製品に係る放射性物質にあっては200Bq/kgを超える濃度のセシウムを、乳及び乳製品を主要原料とする食品に係る放射性物質にあって500Bq/kgを超える濃度のセシウムを含有してはならないこと。また、規格基準告示の第1食品の部A食品一般の成分規格の項の規定にかかわらず、平成24年3月31日までに製造され、加工され、又は輸入された食品のうち、清涼飲料水(果実飲料品質表示基準(平成12年農林水産省告示第1683号)第2条に規定する果実飲料、にんじんジュース及びにんじんミックスジュース品質表示基準(平成12年農林水産省告示第1634号)第2条に規定するにんじんジュース及びにんじんミックスジュース並びにトマト加工品品質表示基準(平成12年農林水産省告示第1632号)第2条に規定するトマトジュース、トマトミックスジュース及びトマト果汁飲料を除く。以下同じ。)及び酒税法(昭和28年法律第6号)第2条第1項に規定する酒類(以下「酒類」という。)(いずれも米、牛の筋肉、脂肪、肝臓、腎臓及び食用に供される部分(筋肉、脂肪、肝臓及び腎臓を除く。以下「食用部分」という。)並びに大豆を原材料とするものを除く。)にあっては200Bq/kg、同日までに製造され、加工され、又は輸入された食品(清涼飲料水、酒類、米、牛の筋肉、脂肪、肝臓、腎臓及び食用部分並びに大豆並びに米、牛の筋肉、脂肪、肝臓、腎臓及び食用部分並びに大豆を原材料として製造され、加工され、又は輸入された食品を除く。)にあっては500Bq/kg、米並びに牛の筋肉、脂肪、肝臓、腎臓及び食用部分にあっては500Bq/kg(平成24年9月30日までの間に限る。)、米並びに牛の筋肉、脂肪、肝臓、腎臓及び食用部分を原材料として平成24年9月30日までに製造され、加工され、又は輸入された食品(清涼飲料水及び酒類を除く。)にあっては500Bq/kg、米並びに牛の筋肉、脂肪、肝臓、腎臓及び食用部分を原材料として平成24年9月30日までに製造され、加工され、又は輸入された清涼飲料水及び酒類にあっては200Bq/kg、大豆にあっては500Bq/kg(平成24年12月31日までの間に限る。)、大豆を原材料として平成24年12月31日までに製造され、加工され、又は輸入された食品(清涼飲料水及び酒類を除く。)にあっては500Bq/kg、大豆を原材料として平成24年12月31日までに製造され、加工され、又は輸入された清涼飲料水及び酒類にあっては200Bq/kgを超える濃度のセシウムを含有するものであってはならないものとしたこと。例文帳に追加

However, regardless of the provisions in the main clause of the Notification on Milk, etc., among milk, milk products, and foods principally made from these that are manufactured, processed, or imported on or before March 31, 2012, milk and milk products shall not contain cesium at concentrations exceeding 200 Bq/kg as a radioactive substance, and foods principally made from milk or milk products shall not contain cesium at concentrations exceeding 500 Bq/kg as a radioactive substance. Moreover, regardless of the provisions in Section A General Compositional Standards for Food in Part I Food in the Notification on Specification and Standards, among the foods manufactured, processed, or imported on or before March 31, 2012, soft drinks (excluding fruit beverages specified in Article 2 of the Quality Labeling Standard for fruit beverages (Ministry of Agriculture, Forestry and Fisheries Notification no. 1683 of 2000); carrot juice and carrot mix juice specified in Article 2 of the Quality Labeling Standard for Carrot Juice and Carrot Mix Juice (Ministry of Agriculture, Forestry and Fisheries Notification no. 1634 of 2000); and tomato juice, tomato mix juice, and tomato juice beverages specified in Article 2 of the Quality Labeling Standard for Processed Tomatoes (Ministry of Agriculture, Forestry and Fisheries Notification no. 1632 of 2000); the same applies hereafter) and alcoholic beverages specified in Article 2, Paragraph 1 of the Liquor Tax Act (Act no. 6 of 1953) (hereinafter referred to asalcoholic beverages”) (excluding those made from rice, muscles, fats, livers, kidneys, and edible parts (other than muscles, fats, livers, and kidneys. Hereinafter referred to asedible parts”) of cattle or soybeans) should not contain cesium at concentrations exceeding 200 Bq/kg. Foods manufactured, processed, or imported on or before this date (excluding soft drinks; alcoholic beverages; rice; muscles; fats; livers; kidneys;edible parts of cattle;, soybeans; and foods manufactured, processed, or imported using rice, muscles, fats, livers, kidneys, and edible parts of cattle or soybeans as raw materials) shall not contain cesium at concentrations exceeding 500 Bq/kg. Rice and muscles, fats, livers, kidneys, and edible parts of cattle shall not contain cesium at concentrations exceeding 500 Bq/kg (applied until September 30, 2012). Foods manufactured, processed, or imported using rice or muscles, fats, livers, kidneys, or edible parts of cattle as raw materials on or before September 30, 2012 (excluding soft drinks and alcoholic beverages) shall not contain cesium at concentrations exceeding 500 Bq/kg. Soft drinks and alcoholic beverages manufactured, processed, or imported using rice or muscles, fats, livers, kidneys, or edible parts of cattle as raw materials on or before September 30, 2012, should not contain cesium at concentrations exceeding 200 Bq/kg. Soybeans should not contain cesium at concentrations exceeding 500 Bq/kg (until December 31, 2012). Foods manufactured, processed, or imported using soybeans as raw materials on or before December 31, 2012 (except for soft drinks and alcoholic beverages) should not contain cesium at concentrations exceeding 500 Bq/kg. Soft drinks and alcoholic beverages manufactured, processed, or imported using soybeans as raw materials on or before December 31, 2012, should not contain cesium at concentrations exceeding 200 Bq/kg. - 厚生労働省

例文

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

索引トップ用語の索引



  
Copyright Ministry of Economy, Trade and Industry. All Rights Reserved.
  
日本法令外国語訳データベースシステム
※この記事は「日本法令外国語訳データベースシステム」の2010年9月現在の情報を転載しております。
  
Copyright(C) 財務省
※この記事は財務省ホームページの情報を転載しております。内容には仮訳のものも含まれており、今後内容に変更がある可能性がございます。
財務省は利用者が当ホームページの情報を用いて行う一切の行為について、何ら責任を負うものではありません。
  
Copyright(C) 2024 金融庁 All Rights Reserved.
  
Copyright © Japan Patent office. All Rights Reserved.
  
Copyright © Ministry of Health, Labour and Welfare, All Right reserved.
こんにちは ゲスト さん

ログイン

Weblio会員(無料)になると

会員登録のメリット検索履歴を保存できる!

会員登録のメリット語彙力診断の実施回数増加!

無料会員に登録する
英→日 日→英
こんにちは ゲスト さん

ログイン

Weblio会員(無料)になると

会員登録のメリット検索履歴を保存できる!

会員登録のメリット語彙力診断の実施回数増加!

無料会員に登録する

©2024 GRAS Group, Inc.RSS