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しんせい3ちょうめの部分一致の例文一覧と使い方

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例文

第十条 意匠登録出願人は、自己の意匠登録出願に係る意匠又は自己の登録意匠のうちから選択した一の意匠(以下「本意匠」という。)に類似する意匠(以下「関連意匠」という。)については、当該関連意匠の意匠登録出願の日(第十五条において準用する特許法(昭和三十四年法律第百二十一号)第四十三条第一項又は第四十三条の二第一項若しくは第二項の規定による優先権の主張を伴う意匠登録出願にあつては、最初の出願若しくは千九百年十二月十四日にブラッセルで、千九百十一年六月二日にワシントンで、千九百二十五年十一月六日にヘーグで、千九百三十四年六月二日にロンドンで、千九百五十八年十月三十一日にリスボンで及び千九百六十七年七月十四日にストックホルムで改正された工業所有権の保護に関する千八百八十三年三月二十日のパリ条約第四条C(4)の規定により最初の出願とみなされた出願又は同条A(2)の規定により最初の出願と認められた出願の日。以下この項において同じ。)がその本意匠の意匠登録出願の日以後であつて、第二十条第三項の規定によりその本意匠の意匠登録出願が掲載された意匠公報(同条第四項の規定により同条第三項第四号に掲げる事項が掲載されたものを除く。)の発行の日前である場合に限り、第九条第一項又は第二項の規定にかかわらず、意匠登録を受けることができる。例文帳に追加

Article 10 (1) Notwithstanding Article 9(1) or (2), an applicant for design registration may obtain design registration of a design that is similar to another design selected from the applicant's own designs either for which an application for design registration has been filed or for which design registration has been granted (hereinafter the selected design is referred to as the "Principal Design" and a design similar to it is referred to as a "Related Design"), if the filing date of the application for design registration of the Related Design (or when the application for design registration of the Related Design contains a priority claim under Article 43(1), 43-2(1) or 43-2(2) of the Patent Act (Act No. 121 of 1959) as applied mutatis mutandis under Article 15 of this Act, the filing date of the earliest application, the filing date of an application that is deemed to be the earliest application under Article 4.C(4) of the Paris Convention for the Protection of Industrial Property of March 20, 1883, as revised at Brussels on December 14, 1900, at Washington on June 2, 1911, at Hague on November 6, 1925, at London on June 2, 1934, at Lisbon on October 31, 1958, and at Stockholm on July 14, 1967, or the filing date of an application that is recognized as the earliest application under Article 4.(A)2 of the Paris Convention, hereinafter the same shall apply in this paragraph) is on or after the filing date of the application for design registration of the Principal Design and before the date when the design bulletin in which the application for design registration of the Principal Design is published under Article 20(3) (except for a design bulletin in which the matters listed in Article 20(3)(iv) were published under Article 20(4)) is issued.  - 日本法令外国語訳データベースシステム

重視していることは、もう今さっきの話にもございましたように、リーマン・ショックの後、G8、それからG20にありまして、中国、インド、ブラジル、そういったところも加わっていただきますし、G8だけではもう世界の経済をカバーでき得ないというような実態が皆さん方よくお分かりのようにあるわけでございまして、色々な、バーゼルIIIだって、G20でまさに中国、インド、ブラジル、そういった今、非常に発展の速度の速い人口の多い国といいますか、そういったことがまさに世界の大きな力を持って参加してきたわけでございますから、中国は日本の隣でございますし、日本から言えばここ3年間としては、輸出輸入ナンバーワンは中国になっていると思いますし、中国からとっても、輸出のナンバーワンはアメリカ、2番目がEU、3番目は日本でございますからね、大変、日本と中国というのは戦略的互恵関係にあるということもございますし、そういった意味で、特に金融の問題については、もうご存じのように非常に金融はグローバル化したというか、まさに瞬時に金融の影響というのは世界経済に影響を及ぼすわけでございますから、アメリカの国債を一番たくさん持っているのは中国でございまして、2番目が日本でございますし。まさに中国というのは8、9%の、リーマン・ショックのときに一旦落ちましたけれども、また60兆円ぐらいの財政出動をして、中国の景気が非常にいいということを皆さん方はよくお分かりだと思いますけれども、しかし、どうも少しバブル気味だというようなご意見もございますので、そこら辺も中国人民銀行の行長さん、バーナンキさんにしても、アメリカに適する人でございますが、それに温家宝首相をはじめ、国務院の経済担当の副総理がおられまして、そういった方が中心でやるわけでございますが、当然銀行監督あるいは証券の監督、保険の監督といった(金融当局の)方もお会いをさせていただく等、色々な私も非常に期待をさせていただいております。例文帳に追加

My focus will be on the post-global-financial-crisis G8 and G20 including China, India and Brazil, as mentioned earlier. The reality is that G8 alone can no longer cover the global economy. There is also Basel III. Populous countries undergoing extremely rapid development such as China, India and Brazil have joined G20 with significant power. China, being Japan’s neighbor, has been the Japan’s biggest import and export partner in the past three years. For China, Japan is the third biggest export destination, behind the United States and EU, ranked first and second, respectively, so Japan and China are in a strategic, mutually beneficial relationship. In that sense, especially when it comes to the issue of finance, the financial sector is extremely globalized; the impact of the financial sector on the global economy is instant. China is the leading holder of U.S. Treasury securities, followed by Japan. With some 60 trillion yen of public spending, China is booming, as you may be well aware, although some people have suggested that a bubble may be forming.  - 金融庁

第二百四十九条 信託法第百十四条(議決権の代理行使)、第百十七条(議決権の不統一行使)、第百十八条第二項(受託者の出席等)、第百十九条(延期又は続行の決議)及び第百二十条(議事録)並びに会社法第三百十四条(取締役等の説明義務)、第三百十五条(議長の権限)、第七百三十一条(第一項を除く。)(議事録)、第七百三十二条から第七百三十五条まで(社債権者集会の決議の認可の申立て、社債権者集会の決議の不認可、社債権者集会の決議の効力、社債権者集会の決議の認可又は不認可の決定の公告)及び第七百三十八条(代表社債権者等の解任等)の規定は、権利者集会について準用する。この場合において、信託法第百十九条中「第百八条及び第百九条」とあるのは「資産流動化法第二百四十二条」と、会社法第三百十四条中「取締役、会計参与、監査役及び執行役」とあるのは「受託信託会社等」と、同法第七百三十一条第二項中「社債発行会社」とあるのは「受託信託会社等」と、同条第三項中「社債管理者及び社債権者」とあるのは「代表権利者、特定信託管理者及び各受益証券の権利者」と、「社債発行会社」とあるのは「受託信託会社等」と、同法第七百三十三条第一号中「第六百七十六条の募集」とあるのは「受益証券の募集」と、「当該社債発行会社」とあるのは「受託信託会社等」と、同法第七百三十五条中「社債発行会社」とあるのは「受託信託会社等」と、同法第七百三十八条中「代表社債権者若しくは決議執行者」とあるのは「資産流動化法第二百四十六条第一項の決議により定めた者」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

Article 249 (1) The provisions of Article 114 (Proxy Voting), Article 117 (Inconsistent Voting), Article 118(2) (Attendance of Beneficiaries, etc.), Article 119 (Resolutions for Postponement or Continuation), and Article 120 (Minutes of a Meeting) of the Trust Act and the provisions of Article 314 (Accountability of the Directors, etc.), Article 315 (Authority of the Chairperson), Article 731 (excluding paragraph (1)) (Minutes of a Meeting), Articles 732 to 735 inclusive (Petitions for Approval of Resolutions Made at Bondholders' Meetings; Rejection of Resolutions Made at Bondholders' Meetings; Effectiveness of Resolutions Made at Bondholders' Meetings; Public Notice of Rulings Approving or Rejecting Resolutions Made at Bondholders' Meetings), and Article 738 (Dismissal of Representative Bondholders) of the Companies Act shall apply mutatis mutandis to Beneficiary Certificate Holders' Meetings. In this case, the phrase "Article 108 and Article 109" in Article 119 of the Trust Act shall be deemed to be replaced with "Article 242 of the Asset Securitization Act," the phrase "a director, an accounting advisor, a company auditor or an executive officer" in Article 314 of the Companies Act shall be deemed to be replaced with "a Fiduciary Trust Company, etc.," the term "bond-issuing Company" in Article 731(2) of that Act shall be deemed to be replaced with "Fiduciary Trust Company, etc.," the phrase "The bond manager and bondholders" in paragraph (3) of that Article shall be deemed to be replaced with "The Representative Beneficiary Certificate Holder, the Specified Trust Administrator, and each Beneficiary Certificate Holder," the term "Bond-issuing Company" in that paragraph shall be deemed to be replaced with "Fiduciary Trust Company, etc.," the phrase "the solicitation in Article 676" in Article 733(i) of that Act shall be deemed to be replaced with "the solicitation for Beneficiary Certificates," the term "such bond-issuing Company" in that item shall be deemed to be replaced with "the Fiduciary Trust Company, etc.," the term "bond-issuing Company" in Article 735 of that Act shall be deemed to be replaced with "Fiduciary Trust Company, etc.," the phrase "the representative bondholders or Resolution Administrator" in Article 738 of that Act shall be deemed to be replaced with "the person specified by the resolution set forth in Article 246(1) of the Asset Securitization Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

7 非居住者又は外国法人が、平成十年四月一日から平成二十年三月三十一日までの間に発行された一般民間国外債のうち特定民間国外債であつて支払の取扱者に政令で定めるところにより保管の委託をしているものにつきその利子の支払を受ける場合において、当該保管の委託を受けている支払の取扱者(以下この項において「保管支払取扱者」という。)で当該特定民間国外債の利子の受領の媒介、取次ぎ又は代理(以下この項において「媒介等」という。)をするものが、その媒介等に基づきその利子の交付を受けるときまでに、その利子(第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。)の支払を受けるべき者につき次の各号に掲げる場合の区分に応じ当該各号に定める事項その他財務省令で定める事項(以下この項及び第十四項において「利子受領者情報」という。)をその利子の支払をする者に対し(その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し)通知をし、かつ、その利子の支払をする者が、その利子の支払を行う際その利子の支払を受けるべき者に関する事項その他の財務省令で定める事項を記載した書類(当該保管支払取扱者から通知をされた利子受領者情報に基づき記載されたものに限る。第九項及び第十四項において「利子受領者確認書」という。)を作成し、これをその支払をする者の当該利子に係る所得税法第十七条の規定による納税地(同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地)の所轄税務署長に提出したときは、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第四項の規定による非課税適用申告書の提出をしたものとみなす。例文帳に追加

(7) Where a nonresident or foreign corporation receives payment of interest on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008, which fall under the category of specified foreign-issued company bonds and for which the nonresident or foreign corporation has, pursuant to the provision of a Cabinet Order, entrusted custody with the person in charge of handling payment, if [1] the said person in charge of handling payment thus entrusted with custody (hereinafter referred to in this paragraph as the "person in charge of handling custody and payment") who provides intermediary, brokerage or agent services (hereinafter referred to in this paragraph as the "intermediary services, etc.") for the receipt of interest on the said specified foreign-issued company bonds has, before receiving the delivery of such interest in the course of the intermediary services, etc., given notice of the matters specified in each of the following items for the category listed in the relevant item and any other matters specified by an Ordinance of the Ministry of Finance with respect to the person who is to receive the interest (excluding interest subject to the provision of Article 3-3(3) or (6); hereinafter the same shall apply in this paragraph) (these matters hereinafter referred to in this paragraph and paragraph (14) as "interest recipient information"), to the person who pays the interest (in the case where the interest is delivered via another person in charge of handling payment with whom the said person in charge of handling custody and payment has further entrusted custody, notice shall be given to the person who pays the interest via such other person in charge of handling payment), and [2] the person who pays the interest has, upon payment of the interest, prepared a document stating the matters concerning the person who is to receive the interest and any other matters specified by an Ordinance of the Ministry of Finance (limited to a document prepared based on the information on the interest recipient provided by the said person in charge of handling custody and payment; referred to in paragraph (9) and paragraph (14) as the "interest recipient confirmation document"), and submitted it to the competent district director having jurisdiction over the place for tax payment prescribed in Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption pursuant to the provision of paragraph (4) 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

例文

商品取引清算機関は、法第百七十九条第五項において準用する法第百三条第四項の 規定に基づき充用有価証券等(法第百七十九条第六項において準用する法第百三条第 五項の規定により取引証拠金に充てられる有価証券及び倉荷証券(以下この条におい て「有価証券等」という。)をいう。以下この条において同じ。)を管理するときは、次 の各号に掲げる有価証券等の区分に応じ、当該各号に定める方法により当該充用有価証 券等を管理しなければならない。一商品取引清算機関が保管することにより管理する有価証券等(混蔵して保管される 有価証券等を除く。次号において同じ。) 充用有価証券等の保管場所については自 己の固有財産である有価証券等その他の充用有価証券等以外の有価証券等(以下こ の条において「清算機関固有有価証券等」という。)の保管場所と明確に区分し、か つ、当該充用有価証券等についてどの会員等から又はどの会員等を通じ預託を受けた有価証券等であるかが直ちに判別できる状態で保管することにより管理する方法 二商品取引清算機関が第三者をして保管させることにより管理する有価証券等当該 第三者をして、充用有価証券等の保管場所については清算機関固有有価証券等の保 管場所と明確に区分させ、かつ、当該充用有価証券等についてどの会員等から又は どの会員等を通じ預託を受けた有価証券等であるかが直ちに判別できる状態で保管 させることにより管理する方法 三商品取引清算機関が保管することにより管理する有価証券等(混蔵して保管される 有価証券等に限る。次号において同じ。) 充用有価証券等の保管場所については清 算機関固有有価証券等の保管場所と明確に区分し、かつ、各会員等から又は各会員 等を通じ預託を受けた充用有価証券等に係る持分が自己の帳簿により直ちに判別で きる状態で保管することにより管理する方法例文帳に追加

(3) When managing Securities, etc. for allocation (which means the securities and warehouse receipts [hereinafter referred to as the “Securities, etc.in this Article] which are allocated to clearing margins pursuant to the provisions of Article 103, paragraph 5 of the Act, as applied mutatis mutandis pursuant to Article 179, paragraph 6; hereinafter the same shall apply in this Article) based on the provisions of Article 103, paragraph 4 of the Act, as applied mutatis mutandis pursuant to Article 179, paragraph 5 of the Act, a Commodity Clearing Organization shall manage said Securities, etc. for allocation, by the methods specified in the following items, respectively, corresponding to the categories of the Securities, etc., as set forth in said items: (i) Securities, etc. for retention under the management of a Commodity Clearing Organization (excluding Securities, etc. which are retained and commingled; the same shall apply in the following item): a management method by which the Commodity Clearing Organization controls the location for the retention of Securities, etc. for allocation that is clearly separate from that for the Securities, etc. of a person's own property and other Securities, etc., than that for the Securities, etc. for allocation (hereinafter referred to as the "Securities, etc. of a Clearing Organization's Own Property" in this Article), and that said Securities, etc. for allocation are retained in an available condition that is immediately distinguishable as to which customer deposited such property or for which customer such property was deposited; (ii) Securities, etc. for retention under the management of a Commodity Clearing Organization using a third party: a management method by which the Commodity Clearing Organization uses a third party to control the location for the retention of Securities, etc. for allocation clearly separating them from the Securities, etc. of a Clearing Organization's Own Property, and to retain said Securities, etc. for allocation in an available condition that is immediately distinguishable as to which customer deposited such property or for which customer such property was deposited; (iii) Securities, etc. for retention under the management of a Commodity Clearing Organization (limited to the Securities, etc., which are retained and commingled; the same shall apply in the following item): a management method by which the location for the retention of Securities, etc. for allocation is clearly separate from that for the Securities, etc. of the Clearing Organization's Own Property, and that the shares pertaining to Securities, etc. for allocation deposited by or through each Member, etc. are retained in an available condition which is easily distinguishable in their own books and records; (iv) Securities, etc. for retention under the management of a Commodity Clearing Organization using a third party: a management method by which the Commodity Clearing Organization uses a third party to retain the account for a person who deposited Securities, etc. for allocation in a condition whereby the shares pertaining to Securities, etc. for allocation will be immediately distinguishable, by a method such as separating them from the Commodity Clearing Organization's own account, and whereby the shares pertaining to Securities, etc. for allocation deposited by or through each Member, etc. will be immediately distinguishable in their own books and records.  - 経済産業省


例文

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、第十一条、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

 非居住者又は外国法人が次の各号に掲げる口座において最初に振替国債(利子が支払われるものに限る。以下この項、第五項及び第二十二項において「利付振替国債」という。)の振替記載等(法第五条の二第五項第六号に規定する振替記載等をいう。以下この条において同じ。)を受ける場合において、当該振替記載等を受ける際、当該各号に掲げる口座の区分に応じ当該各号に定める者が、当該非居住者又は外国法人の氏名又は名称及び法第五条の二第一項第一号イに規定する住所(以下この項、第五項及び第二十二項において「住所」という。)その他の財務省令で定める事項を記載した書類(以下この項及び次項において「振替国債特例書類」という。)を作成し、当該振替国債特例書類を同号イに規定する税務署長に対し提出したとき(当該各号に定める者に係る特定振替機関等(同条第一項に規定する特定振替機関等をいう。以下この条において同じ。)が法第五条の二第五項第二号に規定する特定口座管理機関(以下この条において「特定口座管理機関」という。)である場合には、同項第一号に規定する特定振替機関(以下この条において「特定振替機関」という。)を経由して当該税務署長に対し提出したとき、当該各号に定める者に係る特定振替機関等が同項第三号に規定する特定間接口座管理機関(以下この条において「特定間接口座管理機関」という。)である場合には、当該利付振替国債の振替記載等に係る特定口座管理機関(当該各号に定める者に係る特定振替機関等が他の特定間接口座管理機関から当該利付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利付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、当該利付振替国債につき法第五条の二第一項第一号イの規定による振替国債非課税適用申告書の提出をしたものとみなす。ただし、当該振替国債特例書類に記載すべき氏名又は名称及び住所が、同条第九項(同条第十二項において準用する場合を含む。)の規定により振替地方債につきされた確認(以下この項、次項及び第二十二項において「振替地方債に係る確認」という。)又は法第四十一条の十二第十二項の規定により短期国債等(同条第九項第一号から第八号までに掲げる国債で同項に規定する特定短期公社債に該当するもの並びに同条第十二項に規定する分離元本振替国債及び分離利息振替国債をいう。)につきされた確認(第二十六条の十八第六項の規定によりされた確認を含む。以下この条において「短期国債等に係る確認」という。)がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。例文帳に追加

(3) Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system (meaning entries or records under the book-entry transfer system prescribed in Article 5-2(5)(vi) of the Act; hereinafter the same shall apply in this Article) with regard to book-entry transfer national government bonds (limited to those bearing interest; hereinafter referred to as "interest-bearing book-entry transfer national government bonds" in this paragraph, paragraph (5) and paragraph (22)) in the account listed respectively in the following items, if the person specified in the relevant items for the category of accounts listed in the relevant items has, when the said entries or records under the book-entry transfer system are made, prepared a document containing the name of the said nonresident or foreign corporation and his/her or its address as prescribed in Article 5-2(1)(i)(a) of the Act (hereinafter referred to as "address" in this paragraph, paragraph (5) and paragraph (22)) and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to as a "document on special measures for book-entry transfer national government bonds" in this paragraph and the next paragraph) and submitted the said document on special measures for book-entry transfer national government bonds to the district director prescribed in Article 5-2(1)(i)(a) of the Act (in the case where the specified book-entry transfer institution, etc. (meaning a specified book-entry transfer institution, etc. prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) pertaining to the person specified in the relevant items is a specified account management institution prescribed in Article 5-2(5)(ii) of the Act (hereinafter referred to as a "specified account management institution" in this Article), submission shall be made to the said district director via a specified book-entry transfer institution prescribed in paragraph (5)(i) of the said Article (hereinafter referred to as a "specified book-entry transfer institution" in this Article); in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified indirect account management institution prescribed in paragraph (5)(iii) of the said Article (hereinafter referred to as a "specified indirect account management institution" in this Article), 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 interest-bearing book-entry transfer national government bonds (in the case where the said specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items makes entries or records under the book-entry transfer system regarding the interest-bearing 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 the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing 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 written application for tax exemption of book-entry transfer national government bonds pursuant to the provisions of Article 5-2(1)(i)(a) of the Act with respect to the said interest-bearing book-entry transfer national government bonds; provided, however, that this shall not apply where the name and address to be entered in the said document on special measures for book-entry transfer national government bonds are inconsistent with the name and address of the said nonresident or foreign corporation for which a confirmation has been provided pursuant to the provisions of paragraph (9) of the said Article (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article) with respect to book-entry transfer local government bonds (hereinafter referred to as a "confirmation concerning book-entry transfer local government bonds" in this paragraph, the next paragraph and paragraph (22)) or a confirmation has been provided pursuant to the provisions of Article 41-12(12) of the Act with respect to short-term national government bonds, etc. (meaning national government bonds listed in paragraph (9)(i) to (viii) of the said Article that fall under the category of specified short-term government or company bonds prescribed in the said paragraph, and principal-only book-entry transfer national government bonds and coupon-only book-entry transfer national government bonds prescribed in paragraph (12) of the said Article) (including a confirmation provided pursuant to the provisions of Article 26-18(6); hereinafter referred to as a "confirmation concerning short-term national government bonds, etc." in this Article):  - 日本法令外国語訳データベースシステム

例文

5 非居住者又は外国法人が次の各号に掲げる口座において最初に振替地方債の振替記載等を受ける場合において、当該振替記載等を受ける際、当該各号に掲げる口座の区分に応じ当該各号に定める者が、当該非居住者又は外国法人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(以下この項及び次項において「振替地方債特例書類」という。)を作成し、当該振替地方債特例書類を当該振替地方債の利子の支払をする者を経由して法第五条の二第一項第二号イに規定する税務署長に対し提出したとき(当該各号に定める者に係る特定振替機関等が特定口座管理機関である場合には、特定振替機関及び当該利子の支払をする者を経由して当該税務署長に対し提出したとき、当該各号に定める者に係る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、当該振替地方債の振替記載等に係る特定口座管理機関(当該各号に定める者に係る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地方債の振替記載等に係る特定口座管理機関)及び特定振替機関並びに当該利子の支払をする者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、当該振替地方債につき同項第二号イの規定による振替地方債非課税適用申告書の提出をしたものとみなす。ただし、当該振替地方債特例書類に記載すべき氏名又は名称及び住所が、同条第九項(同条第十二項において準用する場合を含む。以下この項において同じ。)の規定により他の振替地方債につきされた確認(以下この項、次項及び第二十三項において「他の振替地方債に係る確認」という。)、同条第九項の規定により利付振替国債につきされた確認(以下この項、次項及び第二十三項において「利付振替国債に係る確認」という。)又は短期国債等に係る確認がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。例文帳に追加

(5) Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system with regard to book-entry transfer local government bonds in an account listed respectively in the following items, if the person specified in the relevant items for the category of accounts listed in the relevant items has, when the said entries or records under the book-entry transfer system are made, prepared a document containing the name of the said nonresident or foreign corporation and his/her or its address and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to as a "document on special measures for book-entry transfer local government bonds" in this paragraph and the next paragraph) and submitted the said document on special measures for book-entry transfer local government bonds to the district director prescribed in Article 5-2(1)(ii)(a) of the Act via the person who pays interest on the said book-entry transfer local government bonds (in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified account management institution, submission shall be made to the said district director via a specified book-entry transfer institution and the said person who pays the interest; in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items 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 interest-bearing book-entry transfer local government bonds (in the case where the said specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items makes entries or records under the book-entry transfer system regarding the interest-bearing book-entry transfer local government bonds through any other specified indirect account management institution, submission shall be made via the said other specified indirect account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer local government bonds), [2] a specified book-entry transfer institution, and [3] the said person who pays the interest), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption of book-entry transfer local government bonds pursuant to the provisions of Article 5-2(1)(ii)(a) of the Act with respect to the said interest-bearing book-entry transfer local government bonds; provided, however, that this shall not apply where the name and address to be entered in the said document on special measures for book-entry transfer local government bonds are inconsistent with the name and address of the said nonresident or foreign corporation for which a confirmation has been provided pursuant to the provisions of paragraph (9) of the said Article (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article; hereinafter the same shall apply in this paragraph) with respect to other book-entry transfer local government bonds (hereinafter referred to as a "confirmation concerning other book-entry transfer local government bonds" in this paragraph, the next paragraph and paragraph (23)), a confirmation has been provided pursuant to the provisions of paragraph (9) of the said Article with respect to interest-bearing book-entry transfer national government bonds (hereinafter referred to as a "confirmation concerning interest-bearing book-entry transfer national government bonds" in this paragraph, the next paragraph and paragraph (23)) or a confirmation concerning short-term national government bonds, etc. has been provided:  - 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



  
日本法令外国語訳データベースシステム
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