例文 (999件) |
しょうだい3ちょうめの部分一致の例文一覧と使い方
該当件数 : 1404件
3 会員等は、第一項の規定による委託者等の書面による同意に代えて、第六項で定める ところにより、当該委託者等の承諾を得て、当該委託者等の同意を電子情報処理組織を 使用する方法その他の情報通信の技術を利用する方法であって次に掲げるもの(以下こ の条において「電磁的方法」という。)により得ることができる。この場合において、 当該会員等は、当該委託者等の書面による同意を得たものとみなす。 一電子情報処理組織を使用する方法のうちイ又はロに掲げるもの イ会員等の使用に係る電子計算機と委託者等の使用に係る電子計算機とを接続する 電気通信回線を通じて送信し、受信者の使用に係る電子計算機に備えられたファ イルに記録する方法 ロ会員等の使用に係る電子計算機に備えられたファイルに記録された当該委託者等 の同意に関する事項を電気通信回線を通じて委託者等の閲覧に供し、当該会員等 の使用に係る電子計算機に備えられたファイルに当該委託者等の同意に関する事 項を記録する方法 二磁気ディスクその他これに準ずる方法により一定の事項を確実に記録しておくこと ができる物をもって調製するファイルに委託者等の同意に関する事項を記録したもの を得る方法例文帳に追加
(3) A Member, etc. may, in lieu of the written consent of a Customer, etc. under paragraph 1, obtain the consent of said Customer, etc. by a method using an electronic data processing system or a method using other information communications technology which are listed as follows (hereinafter referred to as an "Electromagnetic Device" in this Article) by obtaining an acceptance from said Customer, etc., pursuant to the provisions of paragraph 6. In this case, said Member, etc. is deemed to have obtained the written consent of said Customer, etc.: (i) among methods for using an electronic data processing system, those listed in (a) or (b); (a) a method to transmit information through a telecommunications line that - 60 - connects a computer used by a Member, etc. and a computer used by a Customer, etc. and to record it in a file on a computer used by the receiver; (b) a method for providing matters concerning the consent of said Customer, etc. recorded in a file on a computer used by a Member, etc. for the inspection of Customers, etc. through a telecommunications line, and for recording matters concerning the consent of said Customer, etc. in a file on a computer used by said Member, etc.; (ii) a method for obtaining the record of matters concerning the consent of a Customer, etc. from a file on a magnetic disk or an equivalent method that can record certain matters securely. - 経済産業省
イ 当該非居住者又は外国法人が、当該振替国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(国内に居所を有する非居住者その他の財務省令で定める者にあつては、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書類(以下この条において「振替国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国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国債の振替記載等に係る他の特定間接口座管理機関)及び当該振替国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。)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国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国債の振替記載等に係る他の外国再間接口座管理機関)及び当該振替国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。)及び当該振替国債の振替記載等に係る特定振替機関等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 national government bonds, submit a document stating such intention, his/her or its name and address (or a place specified by a Ordinance of the Ministry of Finance in the case of a nonresident who has his/her residence in Japan or any other person specified by an Ordinance of the Ministry of Finance; hereinafter the same shall apply in this Article) 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 national government bonds") to the competent district director having jurisdiction over the place for tax payment pertaining to the 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 national 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 national 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 national government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this item), or via 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 national 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 national 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 national government bonds; the same shall apply in (b)) and the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds. - 日本法令外国語訳データベースシステム
10 振替国債非課税適用申告書を提出した者が、その提出後、当該振替国債非課税適用申告書に記載した氏名若しくは名称又は住所の変更をした場合には、その者は、その変更をした日以後最初に当該振替国債非課税適用申告書を提出した特定振替機関等又は適格外国仲介業者から振替記載等を受けている振替国債の利子の支払を受けるべき日の前日までに、その変更をした後の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申告書を、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国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国債の振替記載等に係る他の特定間接口座管理機関)及び当該振替国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。以下この項において同じ。)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国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国債の振替記載等に係る他の外国再間接口座管理機関)及び当該振替国債の振替記載等に係る外国間接口座管理機関)及び当該振替国債の振替記載等に係る特定振替機関等を経由して第一項第一号イに規定する税務署長に提出しなければならない。この場合において、当該申告書を提出しなかつたときは、その該当することとなつた日以後に支払を受ける当該振替国債の利子については、同項の規定は、適用しない。例文帳に追加
(10) Where a person who has submitted a written application for tax exemption of book-entry transfer national government bonds has, after submission, changed the name or address initially stated in the said written application for tax exemption of book-entry transfer national government bonds, the person shall, no later than the day preceding the day on which the person is to receive, for the first time since the date of change, payment of interest on the book-entry transfer national government bonds for which the person made entries or records under the book-entry transfer system through the specified book-entry transfer institution, etc. or qualified foreign intermediary to which the person submitted the said written application for tax exemption of book-entry transfer national government bonds, submit a written application stating the person's new name or address and any other matters specified by an Ordinance of the Ministry of Finance, to the district director prescribed in paragraph (1)(i)(a), 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 national 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 national 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 national government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this paragraph), or via 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 national 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 national 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 national government bonds) and the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds. In this case, where the person has failed to submit the said written application, the provision of paragraph (1) shall not apply to interest on the said book-entry transfer national government bonds to be received by the person on or after the day on which the change has been made. - 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
例文 (999件) |
※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。 |
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