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Weblio 辞書 > 英和辞典・和英辞典 > しんりさくせんの意味・解説 > しんりさくせんに関連した英語例文

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しんりさくせんの部分一致の例文一覧と使い方

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例文

登録官は、完全な明細書が提出されたあらゆる出願につき審査官へ付託するものとし、次に掲げる(a)から(h)の各号に該当する旨が審査官報告書において報告される場合、登録官は、出願の受理を拒否すること、又は、出願審査を行う前に、願書、明細書若しくは図面の補正を求めることができ、後者の場合、登録官がそのように命ずるとき、出願の日付は当該補正の要件が満たされた日とする。発明の本質又は実施方法が、完全な明細書中に具体的に記述されておらず、確認されないとき。願書、明細書及び図面が所定の方式で作成されていないとき。明細書の名称は発明の要旨を十分に示していないとき。請求項の記載は発明を十分に定義していないとき。又は、完全な明細書が仮明細書の後に提出された場合、完全な明細書に具体的に記載された発明が仮明細書の記載と本質的に同一ではないとき。記載され請求されている発明が一見して新規の製造又は改良の方法ではない。明細書が2 以上の発明に係わるものであるとき。又は、第78A 条により優先権を主張する出願の場合、優先権主張の基礎とされているバングラデシュ国外で行われた出願において提出された明細書で開示されている発明より本質的に広い、又は本質的に異なる発明が明細書に記載され請求されているとき。又は、第15A 条による特許追加出願の場合、明細書に記載され請求される発明が原明細書に記載され請求される発明の改良又は修正ではないとき。ただし、明細書が2 以上の発明から成る場合、当該出願は、登録官又は出願人がそのように求めるとき、1 発明に限定されるものとし、その他の発明は新規出願の対象とすることができる。当該新規出願は実質的な出願として手続きを進め、原出願が受理される前に行われるこのような新規出願につき、原出願の日又は自己が定めるそれ以降の日付を付すよう登録官は自己の裁量において指示することができ、当該新規出願は、本法の適用上、当該指示に従い付与された日付に出願されたものとみなされる。ただし、さらに、完全な明細書が仮明細書の後に提出された場合、登録官は、出願人がそのように求めれば、仮明細書を取り消し、出願は完全な明細書が提出された日付に行われたとみなすよう命じることができ、そのように当該出願の手続きを進めることができる。例文帳に追加

The Registrar shall refer to an examiner every application in respect of which a complete specification has been filed and if satisfied on the report of the examiner that- the nature of the invention or the manner in which it is to be performed is not particularly described and ascertained in the complete specification, or the application, specification and drawings have not been prepared in the prescribed manner, or the title of the specification does not sufficiently indicate the subject-matter of the invention, or the statement of claim does not sufficiently define the invention, or where a complete specification has been left after a provisional specification, the invention particularly described in the complete specification is not substantially the same as that which is described in the provisional specification, or the invention as described and claimed is prima facie not a manner of new manufacture or improvement, or the specification relates to more than one invention, or in the case of an application claiming priority under section 78A, the specification describes and claims an invention substantially larger than or substantially different from the invention disclosed in the specification field with the application made outside Bangladesh by virtue of which priority is claimed, or in the case of an application for a patent of addition under section 15A, the invention describe and claimed in the specification is not an improvement or modification of that described and claimed in the original specification, he may refuse to accept the application or require that the application, specification or drawings be amended before he proceeds with the application; and in the later case the application shall, if the Registrar so directs, bear date as from the time when the requirement is complied with: Provided that, when a specification comprises more than one invention, the application shall, if the Registrar or the applicant so requires, be restricted to one invention and the other inventions may he made the subject-matter of fresh applications; and any such fresh application shall be proceeded with as a substantive application, but the Registrar may, in his discretion, direct that any such fresh application made before the acceptance of the original application shall bear the date of the original application or such later date as he may fix, and the fresh application shall be deemed, for the purposes of this Act, to have been made on the date which it bears in accordance with such direction: Provided further that where a complete specification is left after a provisional specification, the Registrar may, if the applicant so requests, cancel the provisional specification and direct that the application shall be deemed to have been made on the date on which the complete specification was left, and proceed with the application accordingly.  - 特許庁

法第百六十八条第二項の主務省令で定める書類は、次に掲げるもの(官公署が証明す る書類の場合には、許可の申請の日前三月以内に作成されたものに限る。)とする。一登記事項証明書 二直前事業年度の計算書類等及びその附属証明書 三業務開始後三年間における収支の見込みを記載した書面 四主要株主(総株主の議決権(法第八十六条第一項に規定する議決権をいう。以下 この号において同じ。)の百分の十以上の議決権を保有している株主をいう。以下同 じ。)の氏名又は商号若しくは名称、住所又は所在地及びその保有する議決権の数を 記載した書面 五 親法人等(商品取引清算機関の総株主の議決権(前号に規定する議決権をいう。) の過半数を保有している法人その他の団体をいう。)及び子法人等(商品取引清算機 - 139 - 関が総株主等(令第七条第一項第三号 に規定する総株主等をいう。)の議決権(令 第七条第一項第三号 に規定する議決権をいう。)の過半数を保有している法人その 他の団体をいう。)の概要を記載した書面 六法第十五条第二項第一号ハからホまで又はリのいずれにも該当しないことを誓約 する書面 七次に掲げる場合に応じ、それぞれ次に定める書面 イ役員が外国人である場合当該役員の住民票の写し等、履歴書及びその者が法第 十五条第二項第一号イからルまでのいずれにも該当しないことを誓約する書面 ロ役員が法人である場合当該役員の登記事項証明書、沿革を記載した書面及び法 第十五条第二項第一号ヲに該当しないことを誓約する書面 ハ役員が外国人又は法人でない場合当該役員の住民票の写し等、履歴書、その者 が法第十五条第二項第一号イ及びロに該当しない旨の官公署の証明書並びにその 者が同号ハからルまでのいずれにも該当しないことを誓約する書面 九創立総会を開催した場合には、創立総会の議事録 十清算参加者の氏名又は商号若しくは名称及び主たる事務所又は本店の所在地を記載 した書面 十一清算参加者が許可の申請の日前三十日以内に様式第一号により作成したその者の 純資産額に関する調書 十二商品取引債務引受業において電子情報処理組織を使用する場合には、当該電子情 報処理組織の概要、設置場所、容量及び保守の方法並びに当該電子情報処理組織に 異常が発生した場合の対処方法を記載した書類 十三その他法第百六十九条第一項に掲げる基準に適合しているかどうかについての 認定の参考となるべき事項を記載した書面例文帳に追加

The documents specified by an ordinance of the competent ministry set forth in Article 168, paragraph 2 of the Act shall be as follows (in the case of a certification issued by a public agency, limited to documents prepared within three months prior to the date of filing the application): (i) a certificate of the registered matters of the company; (ii) the accounting documents, etc. for the most recent business year and related detailed certifications; (iii) a document stating the estimated income for the three years after the commencement of the business; (iv) a document stating the name or trade name of the major shareholder (which means a shareholder holding 10 percent or more of the voting rights [which means a voting right prescribed in Article 86, paragraph 1 of the Act; hereinafter the same shall apply in this item] of total shareholders; hereinafter the same shall apply), the address or location and the number of voting rights that the major shareholder holds;(v) a document giving a description of a parent juridical person, etc. (which means a juridical person or other organization that holds the majority of voting rights [which is a voting right as prescribed in the preceding item] of the total shareholders of a Commodity Clearing Organization) and subsidiary juridical person(s), etc. (which means a juridical person or other organization that holds the majority of the voting rights [which means the voting rights prescribed in Article 7, paragraph 1, item 3 of the Ordinance] of the total shareholders, etc. [which means the total shareholders, etc. prescribed in Article 7, paragraph 1, item 3 of the Ordinance] of a Commodity Clearing Organization); (vi) a sworn, written document stating that the Commodity Clearing Organization is not subject to any of the provisions of (c) through (e) or (i) of Article 15, paragraph 2, item 1 of the Act;(vii) a document specified as follows corresponding to each case: (a) in the case where an officer is a foreign national: a copy of the residence certificate, etc., and the curriculum vitae of said officer, and a sworn, written statement by that person that such person is not subject to any of the provisions of Article 15, paragraph 2, item 1, (a) through (k) of the Act;(b) in the case where an officer is a juridical person: a certificate of the registered matters of said officer, a document stating the corporate development, and a sworn, written statement by that person that such person is not subject to the provisions of Article 15, paragraph 2, item 1, (l) of the Act;(c) in the case where an officer is neither a foreign national nor a juridical person: a copy of the residence certificate, etc., and the curriculum vitae of said officer; a certification issued by a public agency that such person is not subject to the provisions of Article 15, paragraph 2, item 1, (a) and (b); and a sworn, written statement by that person that such person is not subject to any of the provisions of (c) through (k) of the same item; (viii) a document stating the status of securing employees who have the knowledge and experience pertaining to the Business of Assuming Commodity Transaction Debts and the status of the assignment of such employees; (ix) in the case where an organizational general meeting is held, the minutes of the organizational general meeting; (x) a document stating the names or trade names of Clearing Participants, and the addresses of the principal offices or head offices; (xi) records prepared by Clearing Participants according to Form No. 1 within 30 days prior to the filing of the application and pertaining to such personsnet assets; (xii) in the case where an electronic data processing system is used for the Business of Assuming Commodity Transaction Debts, a document giving a description, installation location, capacity, and maintenance system of said electronic data processing system, and the process for responding in the event of the failure of said electronic data processing system; (xiii) other documents stating the matters to be referenced for approval as to whether the organization conforms to the standards set forth in Article 169, paragraph 1 of the Act.  - 経済産業省

総督は次の事項に関し規則を制定することができる: (a) 特許出願の様式及び記載事項 (b) 特許登録簿及びその索引の様式に関する事項 (c) 特許権に関する譲渡,移転,権利の部分放棄,判決又はその他の書類の登録に関する事項 (d) 本法律により発行する証明書の様式及びその記載事項 (e) 本法律又は本法律に基づいて制定された規則に従って特許出願の提出若しくは他の手続を取ることに関し,又は長官若しくは特許庁において雇用された者により提供される役務若しくは施設の利用に関し課される手数料又はその決定方法に関する事項 (f) 特許出願を維持するため若しくは特許付与により得られた権利を維持するための手数料又はその決定方法に関する事項 (g) 時期及び方法を含む所定の手数料の納付,かかる手数料の追納の場合に課する追加手数料,並びに既に納付した手数料の全部又は一部を還付する場合の状況に関する事項 (h) カナダと他の国との間に存在する条約,協定,取決め又は約定の条件の実施に関する事項 (i) 本法律中の如何なる規定にも拘らず,随時の改正,修正及び変更を含めて,1970年6月19日にワシントンで作成され,カナダが締約国である特許協力条約の実施に関する事項 (j) 特許代理人登録簿における個人及び事務所の名称の記入,維持,抹消に関する事項。これには登録簿に個人又は事務所の名称を記入し維持する前にその個人又は事務所が満たさなければならない資格及び条件に関する事項を含む。 (j.1) 第8.1条に基づく書類,情報又は手数料の提出に関する事項。これには次のものを含む。 (i) 同条に基づいて電子的又は他の方式で提出することができる書類,情報又は手数料 (ii) かかる提出をすることのできる者及びこれに類する者,及び (iii) 長官が受領したとみなす時点 (j.2) 第8.2条に基づいて書類又は情報を記入又は記録することに関する事項 (j.3) 特許出願を取り下げる方法を規定する事項,及び第10条(4)及び(5)の適用上,優先権主張若しくは特許出願の取下をその日以前に行うべき日又はその日を決定する方法を規定する事項 (j.4) 次のものを含む優先権主張に関する事項 (i) 優先権主張をすべき期間 (ii) 第28.4条(2)にいう事項を長官に届け出る方式及び期間 (iii) 優先権主張を支持するために提出すべき書類,及び (iv) 優先権主張の取下 (j.5) 第35条(1)に基づいて出願審査の請求及びその所定の手数料の納付をすべき時期に関する事項 (j.6) 第38.1条の適用上,生物材料の寄託に関する事項 (j.7) 特許出願の一部として提出された明細書又は図面の補正の方法に関する事項 (j.8) 状況により正当化されると長官が納得した場合は,所定の条件に従うことを条件として,本法律により又はそれに基づいて何らかの事柄をするために定められた時期を延長する権限を長官に付与することに関する事項 (k) 本法律の何れかの条項に従って規定すべきその他の事項を規定することに関する事項,及び (l) 本法律の目的を達成するため,又は長官及びその他の特許庁の職員が本法律を適切に施行するのを確保するために必要な一般的事項例文帳に追加

The Governor in Council may make rules or regulations (a) respecting the form and contents of applications for patents; (b) respecting the form of the Register of Patents and of the indexes thereto; (c) respecting the registration of assignments, transmissions, disclaimers, judgments or other documents relating to any patent; (d) respecting the form and contents of any certificate issued pursuant to this Act; (e) prescribing the fees or the manner of determining the fees that may be charged in respect of the filing of applications for patents or the taking of other proceedings under this Act or under any rule or regulation made pursuant to this Act, or in respect of any services or the use of any facilities provided thereunder by the Commissioner or any person employed in the Patent Office; (f) prescribing the fees or the manner of determining the fees that shall be paid to maintain in effect an application for a patent or to maintain the rights accorded by a patent; (g) respecting the payment of any prescribed fees including the time when and the manner in which such fees shall be paid, the additional fees that may be charged for the late payment of such fees and the circumstances in which any fees previously paid may be refunded in whole or in part; (h) for carrying into effect the terms of any treaty, convention, arrangement or engagement that subsists between Canada and any other country; (i) for carrying into effect, notwithstanding anything in this Act, the Patent Cooperation Treaty done at Washington on June 19, 1970, including any amendments, modifications and revisions made from time to time to which Canada is a party; (j) respecting the entry on, the maintenance of and the removal from the register of patent agents of the names of persons and firms, including the qualifications that must be met and the conditions that must be fulfilled by a person or firm before the name of the person or firm is entered thereon and to maintain the name of the person or firm on the register; (j.1) respecting the submission of documents, information or fees under section 8.1, including (i) the documents, information or fees that may be submitted in electronic or other form under that section, (ii) the persons or classes of persons by whom they may be submitted, and (iii) the time at which they are deemed to be received by the Commissioner; (j.2) respecting the entering or recording of any document or information under section 8.2; (j.3) prescribing the manner in which an application for a patent may be withdrawn and, for the purposes of subsections 10(4) and (5), prescribing the date, or the manner of determining the date, on or before which a request for priority or an application for a patent must be withdrawn; (j.4) respecting requests for priority, including (i) the period within which priority must be requested, (ii) the manner in which and period within which the Commissioner must be informed of the matters referred to in subsection 28.4(2), (iii) the documentation that must be filed in support of requests for priority, and (iv) the withdrawal of requests for priority; (j.5) respecting the time within which requests for examination must be made and prescribed fees must be paid under subsection 35(1); (j.6) respecting the deposit of biological material for the purposes of section 38.1; (j.7) respecting the manner in which amendments may be made to specifications or drawings furnished as part of an application for a patent; (j.8) authorizing the Commissioner to extend, subject to any prescribed terms and conditions, the time fixed by or under this Act for doing anything where the Commissioner is satisfied that the circumstances justify the extension; (k) prescribing any other matter that by any provision of this Act is to be prescribed; and (l) generally, for carrying into effect the objects and purposes of this Act or for ensuring the due administration thereof by the Commissioner and other officers and employees of the Patent Office.  - 特許庁

法第百四十五条第三項の主務省令で定める書面は、次に掲げる書面(官公署が証明す る書面の場合には、認可の申請の日前三月以内に作成されたものに限る。)とする。 一合併の理由を記載した書面 二次に掲げる場合に応じ、それぞれ次に定める書面 イ合併後存続する商品取引所又は合併により設立される商品取引所の役員が外国 人である場合当該役員の住民票の写し等、履歴書及びその者が法第十五条第二 項第一号イからルまでのいずれにも該当しないことを誓約する書面 ロ合併後存続する商品取引所又は合併により設立される商品取引所の役員が法人 である場合当該役員の登記事項証明書、沿革を記載した書面及び法第十五条第 二項第一号ヲに該当しないことを誓約する書面 ハ合併後存続する商品取引所又は合併により設立される商品取引所の役員が外国 人又は法人でない場合当該役員の住民票の写し等、履歴書、その者が法第十五 条第二項第一号イ及びロに該当しない旨の官公署の証明書並びにその者が同号 ハからルまでのいずれにも該当しないことを誓約する書面 三会員等の氏名又は商号若しくは名称及び主たる事務所又は本店の所在地を記載した 書面、会員が取引をする商品市場ごとに法第三十条第一項各号のいずれかに該当す ることを誓約する書面又は取引参加者が取引をする商品市場ごとに法第八十二条第 一項第一号イからハまで若しくは同項第二号イからハまでのいずれかに該当する ことを誓約する書面、その者が法第十五条第二項第一号イからヲまでのいずれにも 該当しないことを誓約する書面並びに申請に係る商品取引所が開設しようとする一 以上の商品市場において法第百五条第一号に掲げる方法により決済を行う場合には 認可の申請の日前三十日以内に様式第一号により作成したその者の純資産額に関す る調書 四合併を行う各商品取引所の合併総会(会員商品取引所にあっては、法第百四十四条 第四項、第百四十四条の二第二項又は第百四十四条の三第四項の会員総会をいい、 株式会社商品取引所にあっては、法第百四十四条の六第一項、第百四十四条の十三 第一項、会社法第七百八十三条第一項、第七百九十五条第一項又は第八百四条第一 項の株主総会をいう。)の議事録その他必要な手続があったことを証する書面 五合併を行う各商品取引所の財産及び収支の状況を知ることができる書面(会員商品 取引所にあっては最終事業年度の決算関係書類等、株式会社商品取引所にあっては 最終事業年度の計算書類等及びその附属明細書)六法第百四十四条第五項、第百四十四条の二第三項及び第百四十四条の三第五項に おいて準用する法第百二十四条第二項、第百四十四条の十第二項(第百四十四条の 十七において準用する場合を含む。)、会社法第七百八十九条第二項 、第七百九十九 条第二項又は第八百十条第二項の規定による公告及び催告(第百二十四条第三項、 第百四十四条の十第三項(第百四十四条の十七において準用する場合を含む。)、会 社法第七百八十九条第三項、第七百九十九条第三項又は第八百十条第三項の規定に より公告を官報のほか時事に関する事項を掲載する日刊新聞紙又は電子公告によっ てした場合にあっては、これらの方法による公告)をしたこと並びに異議を述べた 債権者があるときは、当該債権者に対し弁済し若しくは相当の担保を提供し若しく は当該債権者に弁済を受けさせることを目的として相当の財産を信託したこと又は - 112 - 当該合併をしても当該債権者を害するおそれがないことを証する書面 七合併により消滅する商品取引所の開設している商品市場における取引に関する業務 の承継の方法を記載した書面 八商品取引所の業務に関する知識及び経験を有する従業員の確保の状況並びに当該従 業員の配置の状況を記載した書面(合併後の商品取引所が株式会社商品取引所であ る場合に限る。九開設しようとする商品市場における合併後一年間の先物取引の取引量の見込みを記 載した書面 十合併に際して上場商品に係る商品市場を開設しようとする場合にあっては、上場商 品構成物品を一の商品市場で取引をすることが適当である旨を明らかにすることが できる書面 十一合併に際して二以上の商品指数を一の上場商品指数として商品市場を開設しよう とする場合にあっては、当該二以上の商品指数の対象となる物品の大部分が共通し ていることを明らかにすることができる書面例文帳に追加

The documents specified by an ordinance set forth in Article 145, paragraph 3 of the Act shall be as listed in the following (in case of documents certified by a public agency, limited to documents prepared within three months prior to the date of filing the application): (i) a document recording the reasons for the merger; (ii) a document specified as follows corresponding to each case: (a) in cases where an officer of a Commodity Exchange surviving a merger or a Commodity Exchange Resulting from a Merger is a foreign national: a copy of the residence certificate, etc., the curriculum vitae of said officer, and a sworn, written statement by that person that such person is not subject to any of the provisions of Article 15, paragraph 2, item 1, (a) through (k) of the Act; (b) in cases where an officer of a Commodity Exchange surviving a merger or a Commodity Exchange Resulting from a Merger is a juridical person: a certificate of the registered matters of said officer, a document stating the corporate development, and a sworn, written statement by that person that such person is not subject to the provisions of Article 15, paragraph 2, item 1, (l) of the Act; (c) in cases where an officer of a Commodity Exchange surviving a merger or a Commodity Exchange Resulting from a Merger is neither a foreign national nor a juridical person: a copy of the residence certificate, etc., and the curriculum vitae of said officer; a certification issued by a public agency that such person is not subject to the provisions of Article 15, paragraph 2, item 1, (a) and (b) of the Act; and a sworn, written statement by that person that such person is not subject to any of the provisions of (c) through (k) of the same item; (iii) a document stating the name or trade name of a Member, etc., and the address of the principal office or head office of the Member, etc.; a sworn, written statement that the Member, etc. is subject to any of the provisions of Article 30, paragraph 1 of the Act for each Commodity Market where transactions are conducted, or a sworn, written statement that trading participants are subject to any of the provisions of (a) through (c) of Article 82, paragraph 1, item 1 of the Act, or any of the provisions of (a) through (c) of item 2 of the same paragraph by each Commodity Market where they conduct - 111 - transactions; a sworn, written statement that such person is not subject to any of the provisions of (a) through (l) of Article 15, paragraph 2, item 1 of the Act; and in the case where the Commodity Exchange specified in the application carries out settlement by the method set forth in Article 105, paragraph 1 of the Act on one or more Commodity Markets that the Commodity Exchange intends to open, a record pertaining to such person's net assets prepared according to Form No. 1 within 30 days prior to the date of application for approval; (iv) minutes of the general meeting of shareholders approving the merger (in the case of a Member Commodity Exchange, referring to the general meeting of Members prescribed in Article 144, paragraph 4, Article 144-2, paragraph 2, or Article 144-3, paragraph 4 of the Act; in the case of an Incorporated Commodity Exchange, referring to the general meeting of shareholders prescribed in Article 144-6, paragraph 1 and Article 144-13, paragraph 1 of the Act, and Article 783, paragraph 1, Article 795, paragraph 1, or Article 804, paragraph 1 of the Company Act) of each Commodity Exchange which carries out the merger, or another document certifying that the necessary procedures for the merger have been followed; (v) a document stating the status of the property, income and expenditure of each Commodity Exchange that carries out the merger (in the case of a Member Commodity Exchange, the settlement related statements, etc. of the preceding business year; in the case of an Incorporated Commodity Exchange, the financial documents, etc. of the preceding business year and detailed statements thereof); (vi) in the case where a public notice or demand (in cases where the public notice is made through an official gazette, a daily newspaper which publishes matters of current events, or an Electronic Public Notice pursuant to the provisions of Article 124, paragraph 3 or Article 144-10, paragraph 3 of the Act [including cases where it is applied mutatis mutandis pursuant to Article 144-17), or Article 789, paragraph 3; Article 799, paragraph 3; or Article 810, paragraph 3 of the Company Act, a public notice by such method) is made pursuant to the provisions of Article 124, paragraph 2 as applied mutatis mutandis pursuant to Article 144, paragraph 5; Article 144-2, paragraph 3; and Article 144-3, paragraph 5 of the Act, or Article 144-10, paragraph 2 of the Act (including cases where it is applied mutatis mutandis pursuant to Article 144-17 of the Act); Article 789, paragraph 2; Article 799, paragraph 2; or Article 810, paragraph 2 of the Company Act; and in cases where a creditor has made an objection, a document certifying that the liabilities have been paid or reasonable collateral has been provided to said creditor, reasonable property has been deposited for the purpose of repaying the liabilities to said creditor, or that said merger is not likely to harm said creditor; (vii) a document stating a method for business succession pertaining to transactions on a Commodity Market which has been opened by a Commodity Exchange dissolved as a result of a merger; (viii) a document stating the status of securing employees who have the knowledge and experience pertaining to the business of a Commodity Exchange and the status of the assignment of such employees (limited to a case where a Commodity Exchange subsequent to a merger becomes an Incorporated Commodity Exchange); (ix) a document stating the estimated transaction volume of Futures Transactions for one year after the merger on the Commodity Market which he/she seeks to open; (x) in the case of seeking to open a Commodity Market pertaining to a Listed - 113 - Commodity at the time of a merger, a document stating that it is appropriate to conduct transactions of Listed Commodity Component Products, etc. on a single Commodity Market; (xi) in the case of seeking to open a Commodity Market at the time of a merger by specifying two or more Commodity Indices as a single Listed Commodity Index, a document stating that the majority of the goods subject to said two or more Commodity Indices shall be common to one another.  - 経済産業省

例文

3 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


索引トップ用語の索引



  
Copyright Ministry of Economy, Trade and Industry. All Rights Reserved.
  
日本法令外国語訳データベースシステム
※この記事は「日本法令外国語訳データベースシステム」の2010年9月現在の情報を転載しております。
  
Copyright © Japan Patent office. All Rights Reserved.
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