「しはらいふのうしゃ」に関連した英語例文の一覧と使い方(5ページ目) - Weblio英語例文検索

英国外の領域において納付される租税を英国の租税から控除することに関する英国の法令（その一般原則に影響を及ぼさないものに限る。）の規定に従い、(a)日本国内の源泉から生ずる所得、利得又は課税譲渡収益につき、日本国の法令及びこの条約の規定に従い直接に又は源泉徴収によって納付される日本国の租税（配当については、配当の支払の基因となった利得について納付される租税を除く。）は、当該日本国の租税の算定の基礎となった当該所得、利得又は課税譲渡収益について算定される英国の租税から控除する。(b)日本国の居住者である法人が、その議決権のある株式の十パーセント以上を直接又は間接に支配する英国の居住者である法人に支払う配当に関しては、英国の租税からの控除を行うに当たり、(a)の規定に基づいて控除される日本国の租税のほかに、当該日本国の居住者である法人が当該配当の支払の基因となった利得について納付する日本国の租税を考慮に入れるものとする。例文帳に追加

Subject to the provisions of the laws of the United Kingdom regarding the allowance as a credit against United Kingdom tax of tax payable in a territory outside the United Kingdom (which shall not affect the general principle hereof): (a) Japanese tax payable under the laws of Japan and in accordance with this Convention, whether directly or by deduction, on income, profits or chargeable gains from sources within Japan(excluding in the case of a dividend, tax payable in respect of the profits out of which the dividend is paid) shall be allowed as a credit against any United Kingdom tax computed by reference to the same income, profits or chargeable gains by reference to which the Japanese tax is computed; (b) in the case of a dividend paid by a company which is a resident of Japan to a company which is a resident of the United Kingdom and which controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividend, the credit shall take into account (in addition to any Japanese tax for which credit maybe allowed under the provisions of subparagraph (a) of this paragraph) the Japanese tax payable by the company in respect of the profits out of which such dividend is paid.  - 財務省

次に、日本拠点であるリーマン・ブラザーズ証券株式会社については、同社が長期的に見ると支払い不能に陥る恐れがあるという報告をしてまいりましたので、15日、同日ですけれども、金融庁から業務停止命令を発出したところでありますし、また翌日16日、同社から東京地方裁判所に対して民事再生手続きの開始を申し立て、19日に当該手続きの開始が決定されたということでありまして、今後の同社の経営は申立て代理人、同社の代理人弁護士や、監督員、裁判所の指名によって同社の財務、業務を監視する弁護士らの助言等を踏まえて行われるものと承知をいたしております。例文帳に追加

Next, the Japanese subsidiary, Lehman Brothers Japan Inc., notified us on September 15 that it may become insolvent in the long term, so the FSA (Financial Services Agency) issued a business suspension order to the company on the same day. In addition, the company filed for civil rehabilitation procedures on September 16, and the start of the procedures was approved on September 19. I understand that the company will be managed in the future based on advice from its agents for the application of the bankruptcy procedures and its attorneys, as well as supervisors and lawyers appointed by the court to monitor its financial and business operations.  - 金融庁

4. 無限責任組合員は、ポートフォリオ投資、又は無限責任組合員による経営若しくは技術の指導若しくは助言その他の経営支援に関連して、投資先事業者等から手数料又は報酬その他の対価（以下「控除対象手数料等」という。）を受領することができる。無限責任組合員が控除対象手数料等を受領したときは、当該控除対象手数料等の［ ］%に相当する額（以下「管理報酬控除額」という。）を、直後の管理報酬の支払日に支払われるべき管理報酬から減額するものとし、［【免除/除外条項を設けない場合】各組合員は、管理報酬控除額のうち、その持分金額/【免除/除外条項を設ける場合】当該投資先事業者等へのポートフォリオ投資に出資した各組合員は、管理報酬控除額のうち、当該ポートフォリオ投資に係る対象持分割合］に応じて按分した金額につき、当該支払日に支払われるべき管理報酬の負担を免れるものとする。なお、当該管理報酬の支払日において支払われるべき管理報酬の総額が管理報酬控除額を下回る場合には、管理報酬控除額の全額が控除されるまで、次回以降の各支払日において支払われるべき管理報酬より順次控除するものとする。例文帳に追加

(4) The General Partner shall be entitled to receive a commission, fee or other consideration (the “Deductible Fees”) from a Portfolio Company in connection with a Portfolio Investment, or the management or technical guidance or advice or other management support provided by the General Partner to a Portfolio Company. If the General Partner has received Deductible Fees, the management fee to be payable on the next payment date therefor shall be reduced by an amount equal to [__]% of such Deductible Fees (the “Management Fee Deduction”). [[If an Excuse/Exclusion clause is not included]Each Partner shall be relieved of its liability for the management fee payable on the payment date by its share of the Management Fee Deduction in proportion to its Interest Amount/[If an Excuse/Exclusion clause is included]Each Partner who made a contribution to a Portfolio Investment for such Portfolio Company shall be relieved of its liability for the management fee payable on the payment date by its share of the Management Fee Deduction in proportion to its Percentage Interest in respect of such Portfolio Investment]. If the total amount of the Management Fee payable on the payment date thereof is less than the Management Fee Deduction, the deduction shall be made from a management fee payable on each of the next and subsequent payment dates until the Management Fee Deduction is applied in full.  - 経済産業省

第三百三十三条　法第二百十四条第一項（源泉徴収を要しない非居住者の国内源泉所得）の証明書の交付を受けている者は、同条第二項に規定する場合には、次に掲げる事項を記載した届出書に当該証明書を添付し、これを納税地の所轄税務署長に提出するとともに、その者が当該証明書を提示した国内源泉所得の支払者に対しその旨を遅滞なく通知しなければならない。例文帳に追加

Article 333 (1) A person who has obtained a certificate set forth in Article 214(1) (Domestic Source Income of Nonresidents Exempt from Withholding at Source) of the Act shall, in the case prescribed in Article 214(2) of the Act, attach the certificate to a written notice stating the following matters, and submit these to the competent district director having jurisdiction over the place for tax payment, and notify the payer of domestic source income to whom the person has presented the certificate to that effect without delay:  - 日本法令外国語訳データベースシステム

(b)ブルネイ・ダルサラーム国内において取得される所得が、ブルネイ・ダルサラーム国の居住者である法人により、当該法人の議決権のある株式又は発行済株式の二十五パーセント以上を配当の支払義務が確定する日に先立つ六箇月の期間を通じて所有する日本国の居住者である法人に対して支払われる配当である場合には、日本国の租税からの控除を行うに当たり、当該配当を支払う法人によりその所得について納付されるブルネイ・ダルサラーム国の租税を考慮に入れるものとする。例文帳に追加

(b) Where the income derived from Brunei Darussalam is dividends paid by a company which is a resident of Brunei Darussalam to a company which is a resident of Japan and which has owned at least 25 per cent either of the voting shares or of the total issued shares of the company paying the dividends during the period of six months immediately before the day when the obligation to pay dividends is confirmed, the credit shall take into account Brunei Darussalam tax payable by the company paying the dividends in respect of its income.  - 財務省

オーストラリア内において取得される所得が、オーストラリアの居住者である法人により、当該法人の議決権のある株式又は発行済株式の十パーセント以上を配当の支払義務が確定する日に先立つ六箇月の期間を通じて所有する日本国の居住者である法人に対して支払われる配当である場合には、日本国の租税からの控除を行うに当たり、当該配当を支払う法人によりその所得について納付されるオーストラリアの租税を考慮に入れるものとする。例文帳に追加

Where the income derived from Australia is dividends paid by a company which is a resident of Australia to a company which is a resident of Japan and which has owned at least 10 per cent either of the voting shares or of the total issued shares of the company paying the dividends during the period of six months immediately before the day when the obligation to pay dividends is confirmed, the credit shall take into account Australian tax payable by the company paying the dividends in respect of its income.  - 財務省

パキスタン内において取得される所得が、パキスタンの居住者である法人により、当該法人の議決権のある株式又は発行済株式の二十五パーセント以上を配当の支払義務が確定する日に先立つ六箇月の期間を通じて所有する日本国の居住者である法人に対して支払われる配当である場合には、日本国の租税からの控除を行うに当たり、当該配当を支払う法人によりその所得について納付されるパキスタンの租税を考慮に入れるものとする。例文帳に追加

Where the income derived from Pakistan is dividends paid by a company which is a resident of Pakistan to a company which is a resident of Japan and which has owned at least 25 per cent either of the voting shares or of the total issued shares of the company paying the dividends during the period of six months immediately before the day when the obligation to pay dividends is confirmed, the credit shall take into account Pakistan tax payable by the company paying the dividends in respect of its income.  - 財務省

合衆国において取得される所得が、合衆国の居住者である法人により、その議決権のある株式の十パーセント以上を配当の支払義務が確定する日に先立つ六箇月の期間を通じて所有する日本国の居住者である法人に対して支払われる配当である場合には、日本国の租税からの控除を行うに当たり、当該配当を支払う法人によりその所得について納付される合衆国の租税を考慮に入れるものとする。例文帳に追加

Where the income derived from the United States is dividends paid by a company which is a resident of the United States to a company which is a resident of Japan and which owns not less than 10 percent of the voting shares issued by the company paying the dividends during the period of six months immediately before the day when the obligation to pay dividends is confirmed, the credit shall take into account the United States tax payable by the company paying the dividends in respect of its income.  - 財務省

(1) 第35条の要件を満たす特許出願人又は特許権者が，その者が利害関係人に適当なロイヤルティの支払と引換に発明を実施権者として実施することを許諾する用意がある旨の宣言書を庁に対して提出した場合は，当該宣言書の受理後に納付を要する特許出願又は特許を維持するための年金については，大公国規則によって規定された程度まで減額されるものとする。例文帳に追加

1. If the owner of a patent application that has satisfied the requirements of Article 35 or of a patent files with the Service a written declaration according to which he is willing to authorize any interested party to use the invention, as a licensee, against payment of an adequate royalty, the annual fees for maintaining the patent application or a patent that fall due after receipt of the declaration shall be reduced to the extent laid down by Grand-Ducal regulation. - 特許庁

二　内閣府令・財務省令で定める期間内における特定補償対象契約（補償対象契約のうち保険契約者等の保護のためその存続を図る必要性が低いものとして内閣府令・財務省令で定めるものをいう。以下同じ。）の解約に係る業務（解約返戻金その他これに類する給付金の支払に係るものを除く。以下「特定補償対象契約解約関連業務」という。）例文帳に追加

(ii) Business pertaining to the cancellation of specified Covered Insurance Contracts (referring to those Covered Insurance Contracts specified by a Cabinet Office Ordinance or Ordinance of the Ministry of Finance as contracts having little necessity to maintain in order to protect Insurance Policyholders, etc.; the same shall apply hereinafter) within the period of time specified by a Cabinet Office Ordinance or Ordinance of the Ministry of Finance (excluding business pertaining to the payment of cancellation refunds or any other similar benefits; hereinafter referred to as "Business Pertaining to the Cancellation of Specified Covered Insurance Contracts").  - 日本法令外国語訳データベースシステム

三　補償対象債権に係る顧客資産のうちに社債等の振替に関する法律第六十条第一項に規定する補償対象債権を有する場合　同項の補償対象債権に相当する顧客資産を内閣府令・財務省令で定めるところにより評価した金額（当該顧客資産について同条第五項の適用がある場合には、当該金額から同項の規定により減額された支払額を控除した金額）例文帳に追加

(iii) where the Customer Assets pertaining to Claims Subject to Compensation include Claims Subject to Compensation prescribed in Article 60(1) of the Act on Transfer of Bonds, etc.: the amount of Customer Assets equivalent to the Claims Subject to Compensation set forth in said paragraph which is estimated pursuant to the provisions of a Cabinet Office Ordinance and Ordinance of the Ministry of Finance (where the provision of paragraph (5) of said Article is applied to said Customer Assets, the amount calculated by deducting the amount of payment reduced under the provisions of said paragraph from said amount).  - 日本法令外国語訳データベースシステム

しかし、日本では新たに植林をする場所がほとんどない上、むしろ森林所有者の管理放棄（特に人工林）や、相続税支払いのために売却・宅地転用を余儀なくされる山林や農地の増加、さらに生産緑地地区農地課税の扱いが異なる自治体を施行したり、保安林維持予算の縮減・林野庁職員の大幅減員を行うなど政府与党の政策はむしろ逆行しているため、このままでは当初見込まれた吸収量を達する可能性が薄いと考えられており、達成できるかどうかは微妙な情勢である。例文帳に追加

However in Japan, there is little land for newly tree planting, and the mountain forests and farmlands increase, in which management has been abandoned by the forest owners (especially artificial forests) and/or disposition or diversion to building lots has been inevitably done in order to complete the inheritance tax payment; furthermore, the policies of the ruling party put a clock back, such as the enforcement of autonomous bodies where the taxations on productive green area farmlands are differently dealt with, the reduction of budget for keeping conservation forests, the large reduction of the staff in Forestry Agency and so on; therefore, it is considered to be difficult to achieve the absorption target initially expected.  - Wikipedia日英京都関連文書対訳コーパス

十九　厚生年金基金のうち最近事業年度に係る年金経理に係る貸借対照表（厚生年金基金令（昭和四十一年政令第三百二十四号）第三十九条第一項の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額、支払備金の金額及び過剰積立金残高の金額の合計額を控除した額が百億円以上であるものとして金融庁長官に届出を行った者、企業年金基金のうち最近事業年度に係る年金経理に係る貸借対照表（確定給付企業年金法施行規則（平成十四年厚生労働省令第二十二号）第百十七条第三項第一号の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額及び支払備金の金額の合計額を控除した額が百億円以上であるものとして金融庁長官に届出を行った者並びに企業年金連合会例文帳に追加

(xix) an employees' pension fund that the Commissioner of the Financial Services Agency has been notified of as one that has 10 billion yen or more as the amount calculated by deducting the total sum of the current liabilities, the payment reserves, and the balance of excess contributions from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 39, paragraph (1) of the Cabinet Order for Employees' Pension Fund (Cabinet Order No. 324 of 1966)) in a business year preceding the year of the relevant date; a corporate pension fund that the Commissioner of the Financial Services Agency has been notified of as one that has 10 billion yen or more as the amount calculated by deducting the total sum of the current liabilities and the payment reserves from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 117, paragraph (3), item (i) of the Ordinance for Enforcement of the Defined-Benefit Corporate Pension Act (Ordinance of the Ministry of Health, Labour and Welfare No. 22 of 2002)) in a business year preceding the year of the relevant date; the Pension Fund Association;  - 日本法令外国語訳データベースシステム

第八百五十二条　責任追及等の訴えを提起した株主が勝訴（一部勝訴を含む。）した場合において、当該責任追及等の訴えに係る訴訟に関し、必要な費用（訴訟費用を除く。）を支出したとき又は弁護士若しくは弁護士法人に報酬を支払うべきときは、当該株式会社に対し、その費用の額の範囲内又はその報酬額の範囲内で相当と認められる額の支払を請求することができる。例文帳に追加

Article 852 (1) In cases where a shareholder who has filed an Action for Pursuing Liability, etc. wins the suit (including cases of partially winning the suit), if the shareholder has paid the necessary costs (excluding court costs) or is to pay a fee to an attorney or a legal professional corporation with respect to the suit relating to the Action for Pursuing Liability, etc., the shareholder may demand the relevant Stock Company to pay an amount that is found to be reasonable, not exceeding the amount of such costs or the amount of such fee.  - 日本法令外国語訳データベースシステム

第三百六条　法第百八十条第一項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）の証明書の交付を受けている法人は、同条第二項に規定する場合には、次に掲げる事項を記載した届出書に当該証明書を添付し、これをその法人税の納税地の所轄税務署長に提出するとともに、その法人が当該証明書を提示した国内源泉所得の支払者に対しその旨を遅滞なく通知しなければならない。例文帳に追加

Article 306 (1) A corporation that has obtained a certificate set forth in Article 180(1) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) of the Act shall, in the case prescribed in Article 180(2) of the Act, attach the certificate to a written notice stating the following matters, and submit these to the competent district director having jurisdiction over the place for tax payment concerning corporation tax, and notify the payer of domestic source income to whom the corporation has presented the certificate to that effect without delay:  - 日本法令外国語訳データベースシステム

１０　この節において「保険契約の管理及び処分」とは、保険契約に基づく保険料の収受及び保険金、返戻金その他の給付金の支払、保険契約に基づき保険料として収受した金銭その他の資産の運用、保険契約に係る再保険契約の締結、保険契約の保険会社への移転その他保険契約に関する行為として内閣府令・財務省令で定めるものをいう。例文帳に追加

(10) The term "Management and Disposition of Insurance Contracts" as used in this Section refers to the acceptance of Insurance Premiums and the payment of insurance claims, refunds, or any other benefit based on insurance contracts, the utilization of money accepted as Insurance Premiums under insurance contracts and any other assets, the conclusion of reinsured insurance contracts pertaining to insurance contracts, the transfer of insurance contracts to Insurance Companies, and any other matter specified by a Cabinet Office Ordinance or Ordinance of the Ministry of Finance as pertaining to insurance contracts.  - 日本法令外国語訳データベースシステム

ギフトサービスセンタが、サービス利用料金の支払い者である画像配信ユーザから所定の登録情報を受け付け、この登録情報と引き換えに受取ユーザからのプリント注文を許可するプリント注文許可情報を含む注文関連情報を、配信可能な形態で画像配信ユーザ端末に送信し、この配信されたプリント注文許可情報に基づき、受取ユーザ端末からのプリント注文情報を受け付ける。例文帳に追加

A gift service center receives predetermined registration information from an image delivery user who pays for service use, then sends order-related information including print order permission information permitting a print order from a recipient user in exchange for the registration information, to an image delivery user terminal in a deliverable format, and according to the delivered print order permission information, accepts print order information from a recipient user terminal. - 特許庁

第六十六条　市町村は、保険料を滞納している第一号被保険者である要介護被保険者等（原子爆弾被爆者に対する援護に関する法律（平成六年法律第百十七号）による一般疾病医療費の支給その他厚生労働省令で定める医療に関する給付を受けることができるものを除く。）が、当該保険料の納期限から厚生労働省令で定める期間が経過するまでの間に当該保険料を納付しない場合においては、当該保険料の滞納につき災害その他の政令で定める特別の事情があると認める場合を除き、厚生労働省令で定めるところにより、当該要介護被保険者等に対し被保険者証の提出を求め、当該被保険者証に、第四十一条第六項、第四十二条の二第六項、第四十六条第四項、第四十八条第四項、第五十一条の二第四項、第五十三条第四項、第五十四条の二第六項、第五十八条第四項及び第六十一条の二第四項の規定を適用しない旨の記載（以下この条及び次条第三項において「支払方法変更の記載」という。）をするものとする。例文帳に追加

Article 66 (1) A Municipality, in a case when an Insured Person Requiring Long-Term Care, etc., that is a Primary Insured Person that is a person delinquent in payment of an insurance premium (except for those who can receive a medical allowance for general disease pursuant to the Act for Medical Measures for the Victims of the Atomic Bomb (Act No. 117 of 1994) and other benefits for medical care as determined by an Ordinance of the Ministry of Health, Labour, and Welfare) fails to pay said insurance premium from the payment due date of said insurance premium until the expiry of the period as determined by an Ordinance of the Ministry of Health, Labour, and Welfare, except for a case when it is determined that there is a special circumstance for said delinquency of insurance premium payment such as a disaster or other special circumstances provided by a Cabinet Order, shall request said Insured Person Requiring Long-Term Care, etc., to submit the Certificate of Insured Person, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare, and enter on said Certificate of Insured Person that the provisions of Article 41, paragraph (6), Article 42-2, paragraph (6), Article 46, paragraph (4), Article 48, paragraph (4), Article 51-2, paragraph (4), Article 53, paragraph (4), Article 54-2, paragraph (6), Article 58, paragraph (4) and Article 61-2, paragraph (4) shall not apply (herein referred to as "Entry of Change of Payment Method" in this Article and paragraph (3) of the following Article).  - 日本法令外国語訳データベースシステム

一　当該特定外国子会社等が当該各事業年度において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「他の特定外国子会社等」という。）から受ける配当等の額が当該他の特定外国子会社等の当該配当等の額の支払に係る基準日の属する事業年度（以下この項において「基準事業年度」という。）の配当可能金額のうち当該特定外国子会社等の出資対応配当可能金額を超えない場合であつて、当該基準事業年度が法第六十六条の六第一項に規定する課税対象留保金額（以下この節において「課税対象留保金額」という。）又は法第六十八条の九十第一項に規定する個別課税対象留保金額（以下この節において「個別課税対象留保金額」という。）の生ずる事業年度である場合　当該配当等の額例文帳に追加

(i) Where the amount of a dividend, etc. that the said specified foreign subsidiary company, etc. receives from any other specified foreign subsidiary company, etc. related to the said domestic corporation (including a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter referred to as the "other specified foreign subsidiary company, etc." in this paragraph) in the relevant business year does not exceed the amount of a dividend payable corresponding to the capital contributions of the said specified foreign subsidiary company, etc. out of the total amount of a dividend payable by the said other specified foreign subsidiary company, etc. in the business year including the base date for paying the said dividend, etc. (hereinafter referred to as the "base business year" in this paragraph) and the said base business year is the business year during which the taxable retained income prescribed in Article 66-6(1) of the Act (hereinafter referred to as the "taxable retained income" in this Section) or individually taxable retained income prescribed in Article 68-90(1) of the Act (hereinafter referred to as the "individually taxable retained income" in this Section) arises: The amount of the said dividend, etc.  - 日本法令外国語訳データベースシステム

一　当該特定外国子会社等が当該各事業年度において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「他の特定外国子会社等」という。）から受ける配当等の額が当該他の特定外国子会社等の当該配当等の額の支払に係る基準日の属する事業年度（以下この項において「基準事業年度」という。）の配当可能金額のうち当該特定外国子会社等の出資対応配当可能金額を超えない場合であつて、当該基準事業年度が法第六十八条の九十第一項に規定する個別課税対象留保金額（以下この節において「個別課税対象留保金額」という。）又は法第六十六条の六第一項に規定する課税対象留保金額（以下この節において「課税対象留保金額」という。）の生ずる事業年度である場合　当該配当等の額例文帳に追加

(i) Where the amount of a dividend, etc. that the said specified foreign subsidiary company, etc. receives from any other specified foreign subsidiary company, etc. related to the said consolidated corporation (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter referred to as the "other specified foreign subsidiary company, etc." in this paragraph) in the relevant business year does not exceed the amount of a dividend payable corresponding to the capital contributions by the said specified foreign subsidiary company, etc. out of the total amount of a dividend payable by the said other specified foreign subsidiary company, etc. in the business year including the base date for paying the said dividend, etc. (hereinafter referred to as the "base business year" in this paragraph) and the said base business year is the business year during which the individually taxable retained income prescribed in Article 68-90(1) of the Act (hereinafter referred to as the "individually taxable retained income" in this Section) or taxable retained income prescribed in Article 66-6(1) of the Act (hereinafter referred to as the "taxable retained income" in this Section) arises: The amount of the said dividend, etc.  - 日本法令外国語訳データベースシステム

第一条の十三　確定給付企業年金法（平成十三年法律第五十号）第百十三条第一項に規定する解散厚生年金基金等（以下この条において「解散厚生年金基金等」という。）が、同法第百十四条第一項の規定により責任準備金（同法第百十三条第一項に規定する責任準備金をいう。）に相当する額の一部について物納（同法第百十四条第一項に規定する物納をいう。以下この条において同じ。）をする場合において、当該物納に充てるため、生命保険会社（外国生命保険会社等を含む。以下この条において同じ。）から当該解散厚生年金基金等が締結した生命保険の契約に係る資産の引渡しを受けるときは、当該資産の引渡しは、内閣府令で定めるところにより、当該資産の額に相当する金額の保険金、返戻金その他の給付金の支払とみなして、この法律の規定を適用する。例文帳に追加

Article 1-13 (1) Where a dissolved welfare pension fund, etc. as defined in Article 113, paragraph (1) of the Defined-Benefit Corporation Pension Act (Act No. 50 of 2001) (hereinafter referred to as "Dissolved Welfare Pension Fund, etc." in this Article) pays in kind part of the amount corresponding to the policy reserve (referring to the policy reserve prescribed in Article 113, paragraph (1) of that Act) pursuant to the provision of Article 114, paragraph (1) of that Act (referring to the payment in kind prescribed in Article 114, paragraph (1) of that Act; hereinafter the same shall apply in this Article), the provisions of this Act shall apply to the delivery for allocation to such payment in kind of any assets pertaining to life insurance contracts concluded by the Dissolved Welfare Pension Fund, etc. from a Life Insurance Company (including a Foreign Life Insurance Company, etc.; hereinafter the same shall apply in this Article), by deeming such delivery as the payment of insurance claims, refunds or other benefits in an amount corresponding to the value of the assets pursuant to the provisions of a Cabinet Office Ordinance.  - 日本法令外国語訳データベースシステム

イ　当該非居住者又は外国法人が、当該振替地方債の利子につき最初にこの項の規定の適用を受けようとする際、その旨、その者の氏名又は名称及び住所その他の財務省令で定める事項を記載した書類（以下この条において「振替地方債非課税適用申告書」という。）を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替地方債の振替記載等に係る他の特定間接口座管理機関）及び当該振替地方債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この号において同じ。）及び当該利子の支払をする者を経由し、又は当該適格外国仲介業者（当該適格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、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替地方債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替地方債の振替記載等に係る外国間接口座管理機関。ロにおいて同じ。）及び当該振替地方債の振替記載等に係る特定振替機関等並びに当該利子の支払をする者を経由して当該利子に係る所得税法第十七条の規定による納税地の所轄税務署長に提出していること。例文帳に追加

(a) The said nonresident or foreign corporation shall, when seeking the application of the provision of this paragraph for the first time with regard to interest on the said book-entry transfer local government bonds, submit a document stating such intention, his/her or its name and address, and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a "written application for tax exemption of book-entry transfer local government bonds") to the competent district director having jurisdiction over the place for tax payment pertaining to said interest pursuant to the provision of Article 17 of the Income Tax Act, via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this item) and the person who pays the said interest, or via [1] the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified 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 book-entry transfer local government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds; the same shall apply in (b)), [2] the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] the person who pays the said interest.  - 日本法令外国語訳データベースシステム

金融庁としての対応はご案内のとおり、我が国の現地法人の顧客に被害が及ばないように、顧客保護の観点、あるいは我が国の市場が混乱しないようにという観点から、9月15日に資産の国内保有命令、そして投資者財産の保全に関する業務改善命令を発出したところであり、かつ、また、リーマン・ブラザーズの我が国の現地法人の方から、長期的に見た場合に支払い不能に陥る恐れがあるという報告を受けまして、業務停止命令を発出したということでございます。例文帳に追加

As you know, the FSA issued orders for keeping the assets (of Lehman Brothers' Japanese subsidiary) in Japan and for protecting investors' assets on September 15. In addition, the FSA issued a business suspension order after it was notified by Lehman Brothers' Japanese subsidiary that the company could become insolvent in the long term.  - 金融庁

(8) 期限不遵守の結果として出された決定の発効から(7)に基づく当該決定の法的効果の消滅までの期間中に，スロバキア共和国の領域内において，善意で，出願又は特許の対象である発明を実施したか又はそのような発明の実施を直接の目的とする立証可能な準備をした第三者は，発明の実施に対する対価支払義務を負うことなく，自己の事業活動内において当該発明を実施する権利を有するものとする。例文帳に追加

(8) A third party that within the territory of the Slovak Republic has exploited the invention which was the subject-matter of the published application or of a patent in good faith or has made appropriate arrangements focused on the exploitation of the invention since the validity of the decision issued as a consequence of failure to comply with the time limit until the lapse of legal effects of this decision pursuant to Subsection (7), is entitled to exploit the invention within its business activity without the obligation for remuneration for the exploitation of the invention. - 特許庁

次の(1)及び(2)の規定に該当する場合には、一方の締約国の居住者が(2)に規定する株式を譲渡（(1)の資金援助が最初に行われた日から五年以内に行われる譲渡に限る。）することによって取得する収益に対しては、他方の締約国において租税を課することができる。(1)当該他方の締約国の居住者である金融機関に対する実質的な資金援助が、当該他方の締約国の金融機関の差し迫った支払不能に係る破綻処理に関する法令に従って、当該他方の締約国の政府によって行われる場合(2)当該一方の締約国の居住者が当該他方の締約国の政府から当該金融機関の株式を取得する場合例文帳に追加

Where (1) substantial financial assistance to a financial institution that is a resident of a Contracting State is provided by the Government of that Contracting State pursuant to the laws concerning failure resolution involving imminent insolvency of financial institutions of that Contracting State, and (2) a resident of the other Contracting State acquires shares in the financial institution from the Government of the first-mentioned Contracting State, the first-mentioned Contracting State may tax gains derived by the resident of the other Contracting State from the alienation of such shares, provided that the alienation is made within five years from the first date on which such financial assistance was provided.  - 財務省

９　特定振替機関等が法第五条の二第九項（同条第十二項において準用する場合を含む。）の規定により非居住者又は外国法人から提示を受けた同条第九項に規定する書類の写しを作成し、保存している場合において、当該非居住者又は外国法人が当該特定振替機関等から振替記載等を受けている振替国債につきその利子の支払を受ける際、その利子の支払を受けるべき日の前日までに、当該特定振替機関等がその備える振替帳簿に基づき当該非居住者又は外国法人の当該振替国債に係る所有期間その他の財務省令で定める事項を記載した書類を作成し、これを同条第一項第一号ロの税務署長に対し提出したとき（当該特定振替機関等が特定口座管理機関である場合には、特定振替機関を経由して当該税務署長に対し提出したとき、当該特定振替機関等が特定間接口座管理機関である場合には、当該振替国債の振替記載等に係る特定口座管理機関（当該特定振替機関等が他の特定間接口座管理機関から当該振替国債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該振替国債の振替記載等に係る特定口座管理機関）及び特定振替機関を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、その支払を受けるべき利子につき同号ロの規定による振替国債所有期間明細書の提出をしたものとみなす。例文帳に追加

(9) Where a specified book-entry transfer institution, etc. has, pursuant to the provisions of Article 5-2(9) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article), prepared and preserved a copy of a document prescribed in paragraph (9) of the said Article that has been presented thereto by a nonresident or foreign corporation, and the said nonresident or foreign corporation receives payment of interest on the book-entry transfer national government bonds for which he/she or it has made entries or records under the book-entry transfer system through the said specified book-entry transfer institution, etc., if the said specified book-entry transfer institution, etc. has, no later than the day preceding the day on which the said nonresident or foreign corporation is to receive payment of such interest, prepared a document containing the holding period and any other matters specified by an Ordinance of the Ministry of Finance with regard to the book-entry transfer national government bonds held by the said nonresident or foreign corporation based on the books for book-entry transfer that the said specified book-entry transfer institution, etc. keeps, and submitted the document to the district director set forth in paragraph (1)(i)(b) of the said Article (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made to the said district director via a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made to the said district director via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through any other specified indirect account management institution, submission shall be made via the said other specified indirect account management institution and specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and [2] a specified book-entry transfer institution), the said nonresident or foreign corporation shall be deemed to have submitted a statement of the holding period of book-entry transfer national government bonds pursuant to the provisions of item (i)(b) of the said paragraph with respect to the interest receivable thereby.  - 日本法令外国語訳データベースシステム

第二百十二条　非居住者に対し国内において第百六十一条第一号の二から第十二号まで（国内源泉所得）に掲げる国内源泉所得（その非居住者が第百六十四条第一項第四号（国内に恒久的施設を有しない非居住者）に掲げる者である場合には第百六十一条第一号の三から第十二号までに掲げるものに限るものとし、政令で定めるものを除く。）の支払をする者又は外国法人に対し国内において同条第一号の二から第七号まで若しくは第九号から第十二号までに掲げる国内源泉所得（その外国法人が法人税法第百四十一条第四号（国内に恒久的施設を有しない外国法人）に掲げる者である場合には第百六十一条第一号の三から第七号まで又は第九号から第十二号までに掲げるものに限るものとし、第百八十条第一項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）又は第百八十条の二第一項若しくは第二項（信託財産に係る利子等の課税の特例）の規定に該当するもの及び政令で定めるものを除く。）の支払をする者は、その支払の際、これらの国内源泉所得について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。例文帳に追加

Article 212 (1) A person who pays a nonresident, in Japan, domestic source income listed in Article 161(i)-2 to (xii) (in the case where the nonresident falls under the category listed in Article 164(1)(iv) (Nonresidents Having No Permanent Establishments in Japan): limited to domestic source income listed in Article 161(i)-3 to (xii), and excluding that specified by a Cabinet Order) or a person who pays a foreign corporation, in Japan, domestic source income listed in Article 161(i)-2 to (vii) or (ix) to (xii) (in the case where the foreign corporation falls under the category listed in Article 141(iv) of the Corporation Tax Act (Foreign Corporations Having No Permanent Establishments in Japan): limited to domestic source income listed in Article 161(i)-3 to (vii) or (ix) to (xii), and excluding the one that falls under the provision of Article 180(1) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) or Article 180-2(1) or (2) (Special Provisions for Taxation on Interest, etc. on Trust Property) and that specified by a Cabinet Order) shall, at the time of payment, collect income tax with respect to the said domestic source income, and pay it to the State no later than the tenth day of the month following the month that includes the date of collection.  - 日本法令外国語訳データベースシステム

次の(i)及び(ii)の規定に該当する場合には、一方の締約国の居住者がに規定する株式を譲渡（(i)の資金援助が最初に行われた日から五年以内に行われる譲渡に限る。）することによつて取得する収益に対しては、他方の締約国において租税を課することができる。(i)当該他方の締約国（日本国については、預金保険機構を含む。以下この３において同じ。）が、当該他方の締約国の金融機関の差し迫つた支払不能に係る破綻処理に関する法令に従つて、当該他方の締約国の居住者である金融機関に対して実質的な資金援助を行う場合(ii)当該一方の締約国の居住者が当該他方の締約国から当該金融機関の株式を取得する場合例文帳に追加

Where (i) a Contracting State (including, for this purpose in the case of Japan, the Deposit Insurance Corporation of Japan) provides, pursuant to the laws concerning failure resolution involving imminent insolvency of financial institutions of that Contracting State, substantial financial assistance to a financial institution that is a resident of that Contracting State, and (ii) a resident of the other Contracting State acquires shares in the financial institution from the first-mentioned Contracting State, the first-mentioned Contracting State may tax gains derived by the resident of the other Contracting State from the alienation of such shares, provided that the alienation is made within five years from the first date on which such financial assistance was provided.  - 財務省

次の(i)及び(ii)に該当する場合において、一方の締約国の居住者が(ii)に規定する株式を譲渡（(i)の資金援助が最初に行われた日から五年以内に行われる譲渡に限る。)することによって取得する収益に対しては、他方の締約国において租税を課することができる。(i)当該他方の締約国（日本国については、預金保険機構を含む。以下この３において同じ。)が、当該他方の締約国の金融機関の差し迫った支払不能に係る破綻処理に関する法令に従って、当該他方の締約国の居住者である金融機関に対して実質的な資金援助を行うこと。(ii)当該一方の締約国の居住者が当該他方の締約国から当該金融機関の株式を取得すること。例文帳に追加

Where (i) a Contracting State (including, for this purpose in the case of Japan, the Deposit Insurance Corporation of Japan) provides, pursuant to the domestic law concerning failure resolution involving imminent insolvency of financial institutions in that Contracting State, substantial financial assistance to a financial institution that is a resident of that Contracting State, and (ii) a resident of the other Contracting State acquires shares in the financial institution from the first-mentioned Contracting State, the first-mentioned Contracting State may tax gains derived by the resident of the other Contracting State from the alienation of such shares, provided that the alienation is made within five years from the first date on which such financial assistance was provided.  - 財務省

条約第十三条５の規定にかかわらず、次の及びの規定に該当する場合には、一方の締約国の居住者がに規定する株式の譲渡（の資 金援助が最初に行われた日から五年以内に行われる譲渡に限る。）によって取得する収益に対しては、他方の締約国において租税を課することができる。当該他方の締約国（日本国については、預金保険機構を含む。以下この10において同じ。）が、金融機関の差し迫った支払不能に係る破綻処理に関する当該他方の締約国の法令に従って、当該他方の締約国の居住者である金融機関に対して実質的な資金援助を行う場合当該一方の締約国の居住者が当該他方の締約国から当該金融機関の株式を取得する場合 力発生前に取得した場合又は条約の効力発生前に締結された拘束力のある契約に基づいて取得した場合例文帳に追加

Notwithstanding the provisions of paragraph 5 of Article 13 of the Convention, Where a Contracting State (including, for this purpose in the case of Japan, the Deposit Insurance Corporation of Japan) provides, pursuant to the laws of that Contracting State concerning failure resolution involving imminent insolvency of financial institutions, substantial financial assistance to a financial institution that is a resident of that Contracting State, and a resident of the other Contracting State acquires shares in the financial institution from the first-mentioned Contracting State, the first-mentioned Contracting State may tax gains derived by the resident of the other Contracting State from the alienation of such shares, provided that the alienation is made within five years from the first date on which such financial assistance was provided.  - 財務省

条約第十三条５の規定にかかわらず、次の及びの規定に該当する場合には、一方の締約国の居住者がに規定する株式の譲渡（資金援助が最初に行われた日から五年以内に行われる譲渡に限る。）によって取得する収益に対しては、他方の締約国において租税を課することができる。当該他方の締約国（日本国については、預金保険機構を含む。以下この10において同じ。）が、金融機関の差し迫った支払不能に係る破綻処理に関する当該他方の締約国の法令に従って、当該他方の締約国の居住者である金融機関に対して実質的な資金援助を行う場合当該一方の締約国の居住者が当該他方の締約国から当該金融機関の株式を取得する場合 力発生前に取得した場合又は条約の効力発生前に締結された拘束力のある契約に基づいて取得した場合例文帳に追加

Notwithstanding the provisions of paragraph 5 of Article 13 of the Convention, Where a Contracting State (including, for this purpose in the case of Japan, the Deposit Insurance Corporation of Japan) provides, pursuant to the laws of that Contracting State concerning failure resolution involving imminent insolvency of financial institutions, substantial financial assistance to a financial institution that is a resident of that Contracting State, and a resident of the other Contracting State acquires shares in the financial institution from the first-mentioned Contracting State, the first-mentioned Contracting State may tax gains derived by the resident of the other Contracting State from the alienation of such shares, provided that the alienation is made within five years from the first date on which such financial assistance was provided.  - 財務省

第六十六条の五　内国法人が、平成四年四月一日以後に開始する各事業年度において、当該内国法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該事業年度の当該内国法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該事業年度の当該内国法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該内国法人の当該事業年度の所得の金額（法人税法第百二条第一項第一号に規定する所得の金額を含む。）の計算上、損金の額に算入しない。ただし、当該内国法人の当該事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該内国法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。例文帳に追加

Article 66-5 (1) Where a domestic corporation pays, in each business year beginning on or after April 1, 1992, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said domestic corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said domestic corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation for the relevant business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said domestic corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant business year shall not be included in the amount of deductible expense in the calculation of the amount of income of the said domestic corporation for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the Corporation Tax Act); provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said domestic corporation for the relevant business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said domestic corporation.  - 日本法令外国語訳データベースシステム

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

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

第六十八条　市町村は、保険給付を受けることができる第二号被保険者である要介護被保険者等について、医療保険各法の定めるところにより当該要介護被保険者等が納付義務又は払込義務を負う保険料（地方税法（昭和二十五年法律第二百二十六号）の規定による国民健康保険税を含む。）又は掛金であってその納期限又は払込期限までに納付しなかったもの（以下この項及び次項において「未納医療保険料等」という。）がある場合においては、未納医療保険料等があることにつき災害その他の政令で定める特別の事情があると認める場合を除き、厚生労働省令で定めるところにより、当該要介護被保険者等に対し被保険者証の提出を求め、当該被保険者証に、第四十一条第六項、第四十二条の二第六項、第四十六条第四項、第四十八条第四項、第五十一条の二第四項、第五十三条第四項、第五十四条の二第六項、第五十八条第四項及び第六十一条の二第四項の規定を適用しない旨並びに保険給付の全部又は一部の支払を差し止める旨の記載（以下この条において「保険給付差止の記載」という。）をすることができる。例文帳に追加

Article 68 (1) With regard to an Insured Person Requiring Long-Term Care, etc., that is a Secondary Insured Person that can receive an insurance benefit, in a case when said Insured Person Requiring Long-Term Care, etc., has an obligatory insurance premium pursuant to the provisions of the Medical Insurance Acts (including national health insurance tax pursuant to the provisions of the Local Tax Act (Act No. 226 of 1950)) or when there is a remaining premium installments that was not paid by the deadline for payment (herein referred to as "Unpaid Medical Insurance Premium, etc." in this paragraph and the following paragraph), except for a case said Unpaid Medical Insurance Premium, etc., is due to a disaster or other special circumstance as determined by a Cabinet Order, a Municipality, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare, may request said Insured Person Requiring Long-Term Care, etc., to submit the Certificate of Insured Person and to enter on said Certificate of Insured Person that the provisions of Article 41, paragraph (6), Article 42-2, paragraph (6), Article 46, paragraph (4), Article 48, paragraph (4), Article 51-2, paragraph (4), Article 53, paragraph (4), Article 54-2, paragraph (6), Article 58, paragraph (4), and Article 61-2, paragraph (4) shall not apply and that the whole or a part of the payment of an insurance benefit shall be suspended (herein referred to as "Entry of Suspension of Insurance Benefit" in this Article).  - 日本法令外国語訳データベースシステム

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

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

第三十七条の二　保護の実施機関は、保護の目的を達するために必要があるときは、第三十一条第三項本文若しくは第三十三条第四項の規定により世帯主若しくはこれに準ずる者に対して交付する保護金品、第三十一条第三項ただし書若しくは第五項、第三十二条第二項、第三十四条第五項（第三十四条の二第三項及び第三十五条第三項において準用する場合を含む。）若しくは第三十六条第三項の規定により被保護者に対して交付する保護金品又は前条第二項の規定により葬祭を行う者に対して交付する保護金品のうち、介護保険料（介護保険法第百二十九条第一項に規定する保険料をいう。）その他の被保護者が支払うべき費用であつて政令で定めるものの額に相当する金銭について、被保護者に代わり、政令で定める者に支払うことができる。この場合において、当該支払があつたときは、これらの規定により交付すべき者に対し当該保護金品の交付があつたものとみなす。例文帳に追加

Article 37-2 Out of the public assistance benefit delivered to the householder or a person equivalent thereto pursuant to the provisions of the main clause of Article 31, paragraph (3) or Article 33, paragraph (4), the public assistance benefit delivered to the public assistance recipient pursuant to the provisions of the proviso to Article 31, paragraph (3), Article 31, paragraph (5), Article 32, paragraph (2), Article 34, paragraph (5) (including the cases where it is applied mutatis mutandis pursuant to Article 34-2, paragraph (3) or Article 35, paragraph (3)) or Article 36, paragraph (3), or the public assistance benefit delivered to the person conducting the funeral pursuant to the provisions of paragraph (2) of the preceding Article, a public assistance administrator may, when it is necessary for achieving the purpose of public assistance, pay the money equivalent to the amount of the premium for long-term care insurance (which means the premium prescribed in Article 129, paragraph (1) of the Long-Term Care Insurance Act) and any other expenses to be paid by the public assistance recipient that is specified by a Cabinet Order to a person specified by a Cabinet Order in lieu of the public assistance recipient. In this case, when said payment has been made, it shall be deemed that the public assistance benefit has been delivered to the person to whom delivery should be made pursuant to these provisions.  - 日本法令外国語訳データベースシステム

三　当該破綻保険会社に係る保険契約のうち内閣府令・財務省令で定める保険契約に該当するものであって、第二百五十条、第二百五十四条又は第二百五十五条の二の規定による契約条件の変更（第二百五十条第一項に規定する契約条件の変更をいう。）又は更生手続における契約条件の変更があるものについて、平成十三年三月三十一日までに保険事故（内閣府令・財務省令で定める保険事故を除く。）が発生したときは当該契約条件の変更前の契約条件で保険金額又は給付金額を支払うものとした場合において、その変更後の契約条件とその変更前の契約条件との相違により追加的に必要となる額（補償対象保険金の支払に係る資金援助の額を除く。）として内閣府令・財務省令で定めるところにより計算した額例文帳に追加

(iii) With regard to those insurance contracts of the Bankrupt Insurance Company which meet the requirements for insurance contracts to be specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance and have been subject to the Modification of Contract Conditions (referring to the modification of the contract conditions set forth in Article 250, paragraph (1)) under Article 250, 254 or 255-2, or the Modification of Contract Conditions in reorganization proceedings, the amount calculated pursuant to the provisions of a Cabinet Office Ordinance and Ordinance of the Ministry of Finance as the additional amount required due to the difference between the modified conditions of contract and the original conditions of contract where it is stipulated that insurance claims or benefits shall be paid in amounts as prescribed under the original conditions of contract for any insured event (other than any of the insured events to be specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance) that has occurred by 31 March 2001 (excluding the amount of any Financial Assistance pertaining to the payment of Covered Insurance Claims); and  - 日本法令外国語訳データベースシステム

三　当該破綻保険会社に係る保険契約のうち内閣府令・財務省令で定める保険契約に該当するものであって、第二百七十条の四第九項において準用する第二百五十条の規定による契約条件の変更（同条第一項に規定する契約条件の変更をいう。）又は更生手続における契約条件の変更があるものについて、平成十三年三月三十一日までに保険事故（内閣府令・財務省令で定める保険事故を除く。）が発生したときは当該契約条件の変更前の契約条件で保険金額又は給付金額を支払うものとした場合において、その変更後の契約条件とその変更前の契約条件との相違により追加的に必要となる額（補償対象保険金の支払に係る資金援助の額を除く。）として内閣府令・財務省令で定めるところにより計算した額例文帳に追加

(iii) With regard to those insurance contracts of the Bankrupt Insurance Company which meet the requirements for insurance contracts to be specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance and have been subject to the Modification of Contract Conditions (referring to the modification of the contract conditions set forth in Article 250, paragraph (1)) under Article 250 as applied mutatis mutandis pursuant to Article 270-4, paragraph (9) or the Modification of Contract Conditions in reorganization proceedings, the amount calculated pursuant to the provisions of a Cabinet Office Ordinance and Ordinance of the Ministry of Finance as the additional amount required due to the difference between the modified conditions of contract and the original conditions of contract where it is stipulated that insurance claims or benefits shall be paid in amounts as prescribed under the original conditions of contract for any insured event (other than any of the insured events to be specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance) that has occurred by 31 March 2001 (excluding the amount of any Financial Assistance pertaining to the payment of Covered Insurance Claims).  - 日本法令外国語訳データベースシステム

３(a) 次の(i)及び(ii)の規定に該当する場合には、一方の締約国の居住者が(ii)に規定する株式を譲渡（(i)の資金援助が最初に行われた日から五年以内に行われる譲渡に限る。）することによって取得する収益に対しては、他方の締約国において租税を課することができる。(i)当該他方の締約国（日本国については、預金保険機構を含む。以下この３において同じ。）が、金融機関の差し迫った支払不能に係る破綻処理に関する当該他方の締約国の法令に従って、当該他方の締約国の居住者である金融機関に対して実質的な資金援助を行う場合(b)当該一方の締約国の居住者が当該他方の締約国から当該金融機関の株式を取得する場合(b) (a)の規定は、当該一方の締約国の居住者が、当該金融機関の株式を当該他方の締約国から、この条約の効力発生前に取得した場合又はこの条約の効力発生前に締結された拘束力のある契約に基づいて取得した場合には、適用しない。例文帳に追加

3. a) Where (i) a Contracting State (including, for this purpose in the case of Japan, the Deposit Insurance Corporation of Japan) provides, pursuant to the laws of that Contracting State concerning failure resolution involving imminent insolvency of financial institutions, substantial financial assistance to a financial institution that is a resident of that Contracting State, and (ii) a resident of the other Contracting State acquires shares in the financial institution from the first-mentioned Contracting State, the first-mentioned Contracting State may tax gains derived by the resident of the other Contracting State from the alienation of such shares, provided that the alienation is made within five years from the first date on which such financial assistance was provided. b) The provisions of subparagraph a) shall not apply if the resident of that other Contracting State acquired any shares in the financial institution from the first-mentioned Contracting State before the entry into force of this Convention or pursuant to a binding contract entered into before the entry into force of the Convention.  - 財務省

一　法第四十条の五第一項に規定する居住者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の属する事業年度（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の属する年（次項において「適用年」という。）の前年以前の年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四十条の四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その者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等（当該居住者に係る外国関係会社（当該居住者に係る特定外国子会社等を除く。以下この号及び次号において同じ。）でその受ける法第四十条の五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居住者に係る他の特定外国子会社等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（第二十五条の二十一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。次号及び第四項において同じ。）を除く。）の占める割合を乗じて計算した金額（法第四十条の五第一項第一号に定める剰余金の配当等の額につき当該特定外国子会社等の当該基準事業年度に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除される金額がある場合には、当該計算した金額から当該控除される金額を控除した残額）例文帳に追加

i) Where an event listed in Article 40-5(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act (excluding the case where the said event occurred in a year preceding the year including the day on which two months have elapsed after the day following the final day of the business year including the base date for paying a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act of the said specified foreign subsidiary company, etc. (hereinafter such business year shall be referred to as the "base business year" in this item and the next paragraph and such year including the day on which two months have elapsed after the day following the final day of the base business year shall be referred to as the "applicable business year" in the next paragraph)) and when the said amount of dividend of surplus, etc. exceeds the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4(1) for the said base business year of the said 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 person of the said specified foreign subsidiary company, etc. prescribed in Article 25-21(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the base business year (where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the said resident (excluding a specified foreign subsidiary company, etc. related to the said resident; hereinafter the same shall apply in this item and the next item) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives as specified in Article 40-5(1)(i) of the Act is below the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 25-21(3)(ii); the same shall apply in the next item and paragraph (4)) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.) (where there is any amount to be deducted, with regard to the amount of a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act, for calculating the amount of taxable retained income, pursuant to the provisions of Article 25-21(2), for the said base business year of the said specified foreign subsidiary company, etc., the remaining amount after deducting the said amount to be deducted from the said calculated amount  - 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

第百三十九条　市町村は、第一号被保険者が特別徴収対象年金給付の支払を受けなくなったこと等により保険料を特別徴収の方法によって徴収されないこととなった場合においては、特別徴収の方法によって徴収されないこととなった額に相当する保険料額を、その特別徴収の方法によって徴収されないこととなった日以後において到来する第百三十三条の納期がある場合においてはそのそれぞれの納期において、その日以後に到来する同条の納期がない場合においては直ちに、普通徴収の方法によって徴収しなければならない。例文帳に追加

Article 139 (1) A Municipality, in a case when an insurance premium has not been collected by the method of special collection as the result of a Primary Insured Person that is not receiving a Pension Payment Subject to Special Collection, etc., shall collect the insurance premium amount equivalent to the amount that has become uncollected by the method of special collection, by a general collection on each due date, when there are due dates as set forth in Article 133 that will occur after the date that the insurance premium has become uncollected by the method of special collection, or collect said amount immediately when there is no other due date after the said date.  - 日本法令外国語訳データベースシステム

第百三十一条　第百二十九条の保険料の徴収については、第百三十五条の規定により特別徴収（国民年金法（昭和三十四年法律第百四十一号）による老齢基礎年金その他の同法、厚生年金保険法（昭和二十九年法律第百十五号）、国家公務員共済組合法、地方公務員等共済組合法若しくは私立学校教職員共済法に基づく老齢若しくは退職、障害又は死亡を支給事由とする年金たる給付であって政令で定めるもの及びその他これらの年金たる給付に類する老齢若しくは退職、障害又は死亡を支給事由とする年金たる給付であって政令で定めるもの（以下「老齢等年金給付」という。）の支払をする者（以下「年金保険者」という。）に保険料を徴収させ、かつ、その徴収すべき保険料を納入させることをいう。以下同じ。）の方法による場合を除くほか、普通徴収（市町村が、保険料を課せられた第一号被保険者又は当該第一号被保険者の属する世帯の世帯主若しくは当該第一号被保険者の配偶者（婚姻の届出をしていないが、事実上婚姻関係と同様の事情にある者を含む。以下同じ。）に対し、地方自治法第二百三十一条の規定により納入の通知をすることによって保険料を徴収することをいう。以下同じ。）の方法によらなければならない。例文帳に追加

Article 131 With regard to the collection of an insurance premium as set forth in Article 129, except for a case when the insurance premium is collected by a method of special collection (which means having a person (hereinafter referred to as "Pension Insurer") that pays an Old Age Basic Pension pursuant to the provisions of the National Pension Act (Act No. 141 of 1959), other benefits for a pension with the reason of payment, such as old age, retirement, disability, or death that are provided by a Cabinet Order and based on the same Act, Employees Pension Insurance Act (Act No. 115 of 1954), National Public Service Mutual Aid Association Act, Local Public Service Mutual Aid Association Act, and Private School Personnel Mutual Aid Association Act, and other benefits as a pension with the reason of payment, such as old age, retirement, disability, or death that are similar to those benefits as a pension and are provided by a Cabinet Order (hereinafter referred to as "Old Age, etc., Pension Benefit"), collect insurance premiums and pay to the government said insurance premiums to be collected; the same shall apply herein) pursuant to the provisions of Article 135, the insurance premium shall be by a method of ordinary collection (which means that a Municipality collects an insurance premium by providing notification of the payment pursuant to the provisions of Article 231 of the Local Autonomy Act to a Primary Insured Person that is subject to an insurance premium, the householder of said family where said Primary Insured Person resides, or the spouse of said Primary Insured Person (including a person that has not submitted a notification of marriage, but is under virtually the same circumstances in a marital relationship); the same shall apply herein).  - 日本法令外国語訳データベースシステム

第四十条の五　その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国子会社等又は外国関係会社から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国子会社等又は当該外国関係会社からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

Article 40-5 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in paragraph (2)(i) of the said Article (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign subsidiary company, etc. or the said affiliated foreign company pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article:  - 日本法令外国語訳データベースシステム