「じゅくたちょう１ちょうめ」に関連した英語例文の一覧と使い方(303ページ目) - Weblio英語例文検索

三　第四条の規定並びに第七条中中小企業の創造的事業活動の促進に関する臨時措置法第九条の改正規定並びに附則第四条から第六条までの規定、附則第十五条中激甚災害に対処するための特別の財政援助等に関する法律（昭和三十七年法律第百五十号）第十三条の改正規定、附則第十六条の規定、附則第十八条中中小小売商業振興法（昭和四十八年法律第百一号）第五条の二の改正規定、附則第二十条中中小企業における労働力の確保及び良好な雇用の機会の創出のための雇用管理の改善の促進に関する法律（平成三年法律第五十七号）第十一条の改正規定、附則第二十三条中中小企業流通業務効率化促進法（平成四年法律第六十五号）第八条の改正規定、附則第二十五条中エネルギー等の使用の合理化及び再生資源の利用に関する事業活動の促進に関する臨時措置法（平成五年法律第十八号）第二十二条の改正規定、附則第二十六条、第二十七条及び第二十九条の規定、附則第三十条中中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律（平成十年法律第九十二号）第二十五条の改正規定、附則第三十一条中新事業創出促進法（平成十年法律第百五十二号）第二十一条の改正規定、附則第三十二条中中小企業経営革新支援法（平成十一年法律第十八号）第七条、第十二条及び附則第三条の改正規定、附則第三十四条中産業活力再生特別措置法（平成十一年法律第百三十一号）第二十五条及び第二十七条の改正規定、附則第三十五条中中央省庁等改革関係法施行法第九百二条の改正規定並びに附則第三十六条の規定　平成十二年四月一日例文帳に追加

(iii) Revised provisions of Article 9 of the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium sized Enterprises in the Provisions of Article 4 and Article 7; revised provisions of Article 13 of the Act on Special Financial Support to Deal with Designated Disasters of Extreme Severity (Act No. 150 of 1962) in Supplementary Provisions Article 4 through Article 6 and Supplementary Provisions Article 15; revised provisions of Article 5-2 of the Small and Medium sized Retail Business Promotion Act (Act No. 101 of 1973) in Supplementary Provisions Article 16 Supplementary Provisions Article 18; revised provisions Article 11 of the Act on the Promotion of Improvement of Employment Management in Small and Medium sized Enterprises for Securing Manpower and Creating Quality Jobs (Act No. 57 of 1991) in Supplementary Provisions Article 20; revised provisions of Article 8 of the Act on the Promotion of Efficient Distribution Systems in Small and Medium Enterprises (Act No. 65 of 1992) in Supplementary Provisions Article 23; revised provisions of Article 22 of the Act on Temporary Measures to Promote Business Activities for the Rational use of Energy and the Utilization of Recycled Resources (Act No. 18 of 1993) Concerning Streamlining the Usage of Energy and the Promotion of Business Activities and the Utilization of Renewal Resources in Supplementary Provisions Article 25; revised provisions of Article 25 of the Act on the Improvement and Vitalization of City Centers (Act No. 92 of 1998) in the provisions of Supplementary Provisions Article 26, Article 27 and Article 29 and Supplementary Provisions Article 30; revised provisions of Article 21 of Act on Facilitating the Creation of New Business of Supplementary Provisions Act 31 (Act No. 152 of 1998) in Supplementary Provisions Article 31; revised provisions of Article 7, Article 12 and Supplementary Provisions Article 3 of Act on Supporting Business Innovation of Small and Medium Sized Enterprises in Supplementary Provisions Article 31 (Act No. 18 of 1999) in Supplementary Provisions Article 32; revised provisions of Article 25 and Article 27 of the Act on Special Measures for Industrial Revitalization (Act No. 131 of 1999) in Supplementary Provisions Article 34; revised provisions of Article 902 and provisions of Supplementary Provisions Article 36 of the Act for Enforcement of the Act on Central Government, etc. Innovation in Supplementary Provisions Article 35; and the provisions of Supplementary Provisions Article 36: April 1, 2000  - 日本法令外国語訳データベースシステム

もう1点は、「道義的な責任」というのが非常に抽象的でよく分からないのですけれども、法律的には問題がないとおっしゃっておられるのだけれども、大臣、長官としての道義的な責任というのは、つまり、法律上の違反は見つかっていないけれども、どうも免許を与えるのに甘さがあって、グレーなところがあるというご指摘ということですか。それとも、大臣として免許を出したら、破綻した場合にはやはり道義的な責任はあるのだということをおっしゃっているのですか。それとも、顧問という形で、いわば非常に近い立場の人に免許を出したことに問題があると考えておられるのでしょうか。あるいは、それ以外の何か、「道義的」とおっしゃるのはどういう意味なのか、もう少し教えていただけないでしょうか、大臣。例文帳に追加

One more thing is about the "moral responsibility," which is very abstract and hard to grasp. Seeing as you say that there is no problem legally, are you implying by referring to the moral responsibility that although there is no statutory violation found, you find something obscure in that there is an inkling of leniency in the issuance of the license? Or are you saying that once a minister licenses a bank, he should be morally responsible for its failure as well? Or do you have an issue with the fact that the license was issued for someone who was very close to the authorities, as it were, as an advisor? Or is it something else that you mean by the "moral" – can you please elaborate a little more?  - 金融庁

７　第二十七条の八第一項から第五項までの規定は、公開買付報告書について準用する。この場合において、第二十七条の八第一項中「訂正届出書」とあるのは「訂正報告書」と、同条第二項中「当該公開買付期間の末日までの間において、買付条件等の変更（第二十七条の十第三項の規定による買付け等の期間の延長を除く。）その他の公開買付届出書に記載すべき重要な事項の変更その他当該公開買付届出書の内容を訂正すべき内閣府令で定める事情がある」とあるのは「第二十七条の二十二の二第二項において準用する第二十七条の十三第五項に規定するあん分比例方式により買付け等をする上場株券等の数が確定した」と、「訂正届出書」とあるのは「訂正報告書」と、同条第三項中「訂正届出書」とあるのは「訂正報告書」と、「買付条件等がこの節の規定」とあるのは「買付け等に係る受渡しその他の決済が第二十七条の二十二の二第二項において準用する第二十七条の十三第四項（第一号を除く。）及び第二十七条の十三第五項の規定」と、「買付条件等の変更が第二十七条の六第一項の規定」とあるのは「買付け等をする上場株券等の数の計算の結果が第二十七条の二十二の二第二項において準用する第二十七条の十三第五項に規定する内閣府令で定めるあん分比例方式」と、同条第四項中「訂正届出書」とあるのは「訂正報告書」と、同条第五項中「第三項の規定による処分」とあるのは「第二十七条の二十二の二第七項において準用する第三項及び前項の規定による処分」と、「末日（当該末日後に提出される訂正届出書に係る処分にあつては、当該末日の翌日から起算して五年を経過した日）後は、することができないものとし、前項の規定による処分は、当該末日」とあるのは「末日」と読み替えるものとする。例文帳に追加

(7) Article 27-8(1) to (5) shall apply mutatis mutandis to a Tender Offer Report. In this case, the term "amendment" in Article 27-8(1) shall be deemed to be replaced with "amendment report"; the part "there occurs any change in the Terms of Purchase, etc. (excluding the extension of the period for Purchase, etc. made under Article 27-10(3)) or in the important matters to be stated in a Tender Offer Notification, or any other circumstance specified by a Cabinet Office Ordinance as that which requires amendment of a Tender Offer Notification, during the period after the day on which the Tender Offer Notification was submitted but before the last day of the Tender Offer Period" and the term "amendment" in Article 27-8(2) shall be deemed to be replaced with "the number of Listed Share Certificates, etc. of which Purchase, etc. is to be made is fixed by the Method of Proportional Distribution set forth in Article 27-13(5) as applied mutatis mutandis pursuant to Article 27-22-2(2) during the period after the day on which the Tender Offer Notification was submitted" and "amendment report," respectively; the term "amendment" and the parts "the Terms of Purchase, etc. stated in the Tender Offer Notification do not comply with the provisions of this Section" and "the change in the Terms of Purchase, etc. stated in the amendment violates Article 27-6(1)" in Article 27-8(3) shall be deemed to be replaced with "amendment report," "the delivery and other settlement methods stated in the Tender Offer Notification do not comply with Article 27-13(4) (excluding 27-13(4)(i)) and Article 27-13(5) as applied mutatis mutandis pursuant to Article 27-22-2(2)" and "the result of calculation for deciding the number of Listed Share Certificates, etc. of which Purchase, etc. is to be made stated in the amendment contravenes the method of proportional distribution specified by a Cabinet Office Ordinance set forth in Article 27-13(5) as applied mutatis mutandis pursuant to Article 27-22-2(2)"; the term "amendment" in Article 27-8(4) shall be deemed to be replaced with "amendment report"; the term "disposition under paragraph (3)"; and the part "the last day of the Tender Offer Period (including the period to be extended under paragraph (8); the same shall apply in paragraph (7)) (or, in the cases of the disposition resulting in the submission of an amendment report after the last day of the Tender Offer Period, after the day when five years have elapsed from the day following the last day), and the disposition under the preceding paragraph may not be given after the day when five years have elapsed from the day following the last day." in Article 27-8(5) shall be deemed to be replaced with "disposition under paragraph (3) and the preceding paragraph as applied mutatis mutandis pursuant to Article 27-22(7)" and "the day when five years have elapsed from the day following the last day of the Tender Offer Period," respectively.  - 日本法令外国語訳データベースシステム

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

登録商標の所有者は，当該商標における所有権を放棄することなく，当該商標を他人がその事業に使用するライセンスを許諾することができる。ライセンスは，フィンランドの全土又はその一部地域について与えることができ，また，当該登録商標により保護される商品の全部又は一部を対象とすることができる。ライセンシーの数は，1又は複数とすることができる。当該ライセンスは，請求に基づいて，登録簿に記載される。ただし，ライセンス許諾された商標の使用が明らかに公衆に誤認を生じさせる虞を伴う場合は，特許庁は，当該ライセンスの登録を拒絶することができる。ライセンス期間の満了が証明されたときは，その登録を登録簿から抹消する。例文帳に追加

The proprietor of a registered trademark may license another person to use it in his business without relinquishing property rights in the trademark. A license may concern the whole or part of the country, and it may cover either all or part of the goods protected by the registration. The number of licensees may be one or more. On request, such a license shall be entered in the Register. The registering authority may refuse entry, however, if use of the licensed trademark is clearly liable to mislead the public. When a license is proved to have expired, the entry shall be deleted from the Register.  - 特許庁

４　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利子の支払を受ける場合において、その支払を受けるべき利子につきこの項の規定の適用を受けようとする旨、その者の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地その他財務省令で定める事項を記載した申告書（以下この条において「非課税適用申告書」という。）を、その支払を受ける際、その利子の支払をする者（当該利子の支払が支払の取扱者で政令で定めるもの（以下この項、第七項及び第十一項において「支払の取扱者」という。）を通じて行われる場合には、当該支払の取扱者及び利子の支払をする者）を経由して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、その支払を受ける利子については、所得税を課さない。ただし、当該利子のうち、国内に恒久的施設を有する非居住者が支払を受けるものでその者の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。例文帳に追加

(4) 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, and the nonresident or foreign corporation has submitted, upon receiving payment of interest, a written application stating that he/she or it seeks the application of the provision of this paragraph with respect to the interest receivable, as well as his/her or its name and his/her domicile or residence or the location of its head office or principal office, each of which is located outside Japan, 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"), via the person who pays the interest (in the case where the said interest is paid via a person in charge of handling payment specified by a Cabinet Order (hereinafter referred to in this paragraph, paragraph (7) and paragraph (11) as a "person in charge of handling payment"), submission shall be made via the said person in charge of handling payment and the person who pays the interest), to the competent district director having jurisdiction over the place for tax payment pursuant to the provision of 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), income tax shall not be imposed on the interest to be received; provided, however, that this shall not apply to such interest to be paid to a nonresident having permanent establishments in Japan, which is attributed to a business conducted by such nonresident or which is otherwise specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

第六十六条の六　次に掲げる内国法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその内国法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、その内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。例文帳に追加

Article 66-6 (1) Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the domestic corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of the domestic corporation's profit, and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:  - 日本法令外国語訳データベースシステム

８　会社法第七百三条（社債管理者の資格）、第七百四条（社債管理者の義務）、第七百七条から第七百十四条まで（特別代理人の選任、社債管理者等の行為の方式、二以上の社債管理者がある場合の特則、社債管理者の責任、社債管理者の辞任、社債管理者が辞任した場合の責任、社債管理者の解任、社債管理者の事務の承継）、第八百六十八条第三項（非訟事件の管轄）、第八百六十九条（疎明）、第八百七十条（第三号に係る部分に限る。）（陳述の聴取）、第八百七十一条（理由の付記）、第八百七十二条（第四号に係る部分に限る。）（即時抗告）、第八百七十四条（第一号及び第四号に係る部分に限る。）（不服申立ての制限）、第八百七十五条（非訟事件手続法の規定の適用除外）及び第八百七十六条（最高裁判所規則）の規定は、社債管理者について準用する。この場合において、これらの規定中「社債発行会社」とあるのは「社債を発行した相互会社」と、同法第七百十条第一項中「この法律」とあるのは「保険業法」と、同法第七百十一条第二項中「第七百二条」とあるのは「保険業法第六十一条の六」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

(8) The provisions of Article 703 (Qualifications of Bond Managers), Article 704 (Obligations of Bond Managers), Article 707 to 714 inclusive (Appointment of Special Agent, Method of Acts of Bond Managers, Special Provisions for Multiple Bond Managers, Liability of Bond Manager, Resignation of Bond Managers, Liability of Bond Managers after Resignation, Dismissal of Bond Managers, Succession to Bond Manager's Administration of Bonds), Article 868, paragraph (3) (Jurisdiction of Non-Contentious Cases), Article 869 (Showing of Prima facie Evidence), Article 870 (limited to the segment pertaining to item (iii)) (Hearing of Statements), Article 871 (Supplementary Note of Reasons), Article 872 (limited to the segment pertaining to item (iv)) (Immediate Appeal Against Ruling), Article 874 (limited to the segment pertaining to items (i) and (iv)) (Restrictions on Appeal), Articles 875 (Exclusion from Application of Provisions of Act on Procedures for Non-Contentious Cases) and Article 876 (Supreme Court Rules) of the Companies Act shall apply mutatis mutandis to a bond administrator. In this case, the term "bond-issuing company" in those provisions shall be deemed to be replaced with "bond-issuing mutual company"; the term "this Act" in Article 710, paragraph (1) of that Act shall be deemed to be replaced with "the Insurance Business Act"; and the term "Article 702" in Article 711, paragraph (2) of that Act shall be deemed to be replaced with "Article 61-6 of the Insurance Business Act"; any other necessary technical change in interpretation 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

破産等手続開始の申立てにより金融商品取引業者の経営に重大な影響を与え得る者（以下Ⅴ－２－３において「親会社等」という。）が破産等手続開始の申立てを行った場合は、当該金融商品取引業者に対する金商法第 56条の２第１項に基づく報告徴求命令を通じて、当該親会社等の直近の状況を踏まえた財務の状況、親会社等との間の取引関係、顧客との契約の状況（顧客からの預り金がある場合にはその具体的な内容）及び業務の継続に関する方針等を速やかに把握するものとする。例文帳に追加

In cases where the party who is likely to have a material impact on the business management of a financial instruments business operator by filing a petition for commencement of bankruptcy proceedings, etc. (hereinafter referred to as the “parent company, etc.” in V-2-3) has actually filed a petition for commencement of bankruptcy proceedings, etc. against the financial instruments business operator, supervisors shall, by issuing an order for production of a report under Article 56-2(1) of the FIEA, quickly identify the financial instruments business operator’s financial conditions in combination with the most recent conditions of the parent company, etc., the business relationships with the parent company, etc., the status of contracts with customers (if the business operator has received deposits from customers, the specific content thereof), and the business operator’s policy for continuing the business.  - 金融庁

破産等手続開始の申立てにより金融商品取引業者の経営に重大な影響を与え得る者（以下Ⅶ－２－３において「親会社等」という。）が破産等手続開始の申立てを行った場合は、当該金融商品取引業者に対する金商法第 56条の２第１項に基づく報告徴求命令を通じて、当該親会社等の直近の状況を踏まえた財務の状況、親会社等との間の取引関係、顧客との契約の状況（顧客からの預り金がある場合にはその具体的な内容）及び業務の継続に関する方針等を速やかに把握するものとする。例文帳に追加

In cases where the party who is likely to have a material impact on the business management of a financial instruments business operator by filing a petition for commencement of bankruptcy proceedings, etc. (hereinafter referred to as the “parent company, etc.” in VII-2-3) has actually filed a petition for commencement of bankruptcy proceedings, etc. against the financial instruments business operator, supervisors shall, by issuing an order for production of a report under Article 56-2(1) of the FIEA, quickly identify the financial instruments business operator’s financial conditions in combination with the most recent conditions of the parent company, etc., the business relationships with the parent company, etc., the status of contracts with customers (if the business operator has received deposits from customers, the specific content thereof) and the business operator’s policy for continuing the business.  - 金融庁

第九百七十六条　発起人、設立時取締役、設立時監査役、設立時執行役、取締役、会計参与若しくはその職務を行うべき社員、監査役、執行役、会計監査人若しくはその職務を行うべき社員、清算人、清算人代理、持分会社の業務を執行する社員、民事保全法第五十六条に規定する仮処分命令により選任された取締役、監査役、執行役、清算人若しくは持分会社の業務を執行する社員の職務を代行する者、第九百六十条第一項第五号に規定する一時取締役、会計参与、監査役、代表取締役、委員、執行役若しくは代表執行役の職務を行うべき者、同条第二項第三号に規定する一時清算人若しくは代表清算人の職務を行うべき者、第九百六十七条第一項第三号に規定する一時会計監査人の職務を行うべき者、検査役、監督委員、調査委員、株主名簿管理人、社債原簿管理人、社債管理者、事務を承継する社債管理者、代表社債権者、決議執行者、外国会社の日本における代表者又は支配人は、次のいずれかに該当する場合には、百万円以下の過料に処する。ただし、その行為について刑を科すべきときは、この限りでない。例文帳に追加

Article 976 When an incorporator, Director at Incorporation, Company Auditor at Incorporation, Executive Officer at Incorporation, director, accounting advisor or member who is to perform the duties thereof, company auditor, executive officer, accounting auditor or member who is to perform the duties thereof, liquidator, liquidator's agent, member who executes the business of a Membership Company, person to perform duties on behalf of a director, company auditor, executive officer, liquidator or partner who executes the business of a Membership Company who has been appointed based on a provisional disposition order under the provisions of Article 56 of the Civil Provisional Remedies Act, person who is temporarily to perform the duties of a director, accounting advisor, company auditor, Representative Director, committee member, executive officer or representative executive officer prescribed in Article 960(1)(v), person who is temporarily to perform the duties of a liquidator or representative liquidator prescribed in paragraph (2)(iii) of that Article, person who is temporarily to perform the duties of an accounting auditor prescribed in Article 967(1)(iii), inspector, supervisor, investigator, Administrator of the Shareholder Registry, manager of the Bond Registry, bond manager, bond manager to succeed to the administration of the bonds, representative bondholder, Resolution Administrator, Foreign Company's representative in Japan or manager falls under any one of the following items, such person shall be punished by a non-penal fine of not more than one million yen; provided, however, that this shall not apply when such act should be made subject to a criminal punishment:  - 日本法令外国語訳データベースシステム

１８　平成十一年四月一日以後に国内において特定振替国債等の償還（買入消却を含む。以下この項において同じ。）又は利息（第十二項に規定する分離利息振替国債に係るものに限る。以下この条において同じ。）の支払によりその償還金（買入消却が行われる場合にあつては、その買入れの対価。以下この条において同じ。）又は利息の支払を受ける者（法人税法別表第一に掲げる法人その他の政令で定めるものを除く。）は、その者の氏名又は名称及び住所その他の財務省令で定める事項を記載した告知書を、その償還又は利息の支払を受ける際、その償還金又は利息の支払の取扱者に（当該支払の取扱者が外国仲介業者である場合には、当該外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合において、当該外国仲介業者が外国間接口座管理機関において当該特定振替国債等の振替記載等を受けるときは当該外国仲介業者及び当該外国間接口座管理機関とし、当該外国仲介業者が他の外国再間接口座管理機関において当該特定振替国債等の振替記載等を受けるときは当該外国仲介業者、当該特定振替国債等の振替記載等に係る他の外国再間接口座管理機関及び当該特定振替国債等の振替記載等に係る外国間接口座管理機関とする。）を経由して当該外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関）が当該特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に）提出しなければならない。この場合において、当該告知書の提出をする者は、当該支払の取扱者にその者の確認書類を提示しなければならないものとし、当該支払の取扱者は、当該告知書に記載されている氏名又は名称及び住所を当該確認書類により確認しなければならないものとする。例文帳に追加

(18) Where, in Japan on or after April, 1, 1999, a person (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act and any other person specified by a Cabinet Order) receives, due to the redemption (including retirement by purchase; hereinafter the same shall apply in this paragraph) of specified book-entry transfer national government bonds, etc., payment of redemption money (or a consideration for the purchase in the case of retirement by purchase; hereinafter the same shall apply in this Article), or receives, due to interest payment pertaining to specified book-entry transfer national government bonds, etc. (limited to interest on coupon-only book-entry transfer national government bonds prescribed in paragraph (12); hereinafter the same shall apply in this Article), payment of interest, such person shall, upon receiving the redemption or interest payment, submit a written notice stating the person's name and address and any other matters specified by an Ordinance of the Ministry of Finance to the person in charge of handling payment of redemption money or interest (in the case where the said person in charge of handling payment is a foreign intermediary, submission shall be made via the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution, and the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through a foreign indirect account management institution, submission shall be made via the said foreign intermediary and the said foreign indirect account management institution; in the case where the said foreign intermediary is a foreign further indirect account management institution, and the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through another foreign further indirect account management institution, submission shall be made via [1] the said foreign intermediary, [2] such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc., and [3] the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) to the head of the business office, etc. of the specified book-entry transfer institution through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) In this case, the person who submits the said written notice shall present the person's identification document to the said person in charge of handling payment, and the said person in charge of handling payment shall confirm, by the said identification document, the person's name and address stated in the written notice.  - 日本法令外国語訳データベースシステム

１ 新設合併（法第百四十一条の新設合併をいう。以下第六十条の十一までにおいて同 じ。）により新設合併設立会員商品取引所が承継する財産（以下「新設合併対象財産」 という。）（新設合併取得会員商品取引所（新設合併消滅会員商品取引所のうち、一の会 員商品取引所の有する財産に付された新設合併直前の帳簿価額を当該財産に付すべき新 設合併設立会員商品取引所における帳簿価額とすべき場合における当該一の会員商品取 引所をいう。以下同じ。）の財産を除く。以下この条において同じ。）の全部の取得原価 を新設合併対価（新設合併に際して新設合併設立会員商品取引所が新設合併消滅会員商 品取引所の会員に対して交付する財産をいう。以下この条において同じ。）の時価その 他当該新設合併対象財産の時価を適切に算定する方法をもって測定することとすべき場 合において、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める 額とする。ただし、新設合併契約により次項の規定によるものと定めたときは、この限 りでない。 一新設合併設立会員商品取引所の設立時の出資金の額（以下「設立時出資金額」とい う。） 次に掲げる額の合計額 イ 新設合併対象純資産額（新設合併対象財産（資産に限る。）に付すべき価額から 新設合併対象財産（負債に限る。）に付すべき価額を減じて得た額（新設合併取得 会員商品取引所から承継するものに係るものに限る。）をいう。以下この項におい て同じ。）（当該額が零未満である場合にあっては、零）の範囲内で、新設合併消滅 会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に限る。）ロ新設合併対価時価（新設合併対価の時価その他適切な方法により算定された新設 合併対価の価額をいう。以下この条において同じ。）（新設合併設立会員商品取引所 の出資に係るものであって、新設合併取得会員商品取引所以外の新設合併消滅会員 商品取引所の会員に交付するものに限る。以下この項において同じ。）の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に 限る。） 二新設合併設立会員商品取引所の設立時の加入金の額（以下「設立時加入金額」とい う。） イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に 限る。） イ新設合併対象純資産額（当該新設合併対象純資産額が零未満である場合にあって は、零）ロ新設合併対価時価 ハ設立時出資金額 三新設合併設立会員商品取引所の設立時の資本剰余金の額（以下「設立時資本剰余金 額」という。） イ新設合併対象純資産額（当該新設合併対象純資産額が零未満である場合にあって は、零）ロ新設合併対価時価 ハ設立時出資金額 ニ設立時加入金額 四新設合併設立会員商品取引所の設立時の法定準備金の額（以下「設立時法定準備金 額」という。） 零 五新設合併設立会員商品取引所の設立時の利益剰余金の額（以下「設立時利益剰余金 額」という。） 零例文帳に追加

(1) In the case where the acquisition costs of the entire property that a Member Commodity Exchange Established by an Incorporation-Type Merger acquired by succession as the result of an Incorporation-Type Merger (which refers to an Incorporation-Type Merger prescribed in Article 141 of the Act; the same shall apply hereinafter until Article 60-11) (hereinafter referred to as the "Property subject to an Incorporation-Type Merger") (excluding the property of a Member Commodity Exchange acquired through an Incorporation-Type Merger [which means a single Member Commodity Exchange in the case where the book value immediately prior to an Incorporation-Type Merger for the property held by such single Member Commodity Exchange should be used as the book value of the Member Commodity Exchange Established by an Incorporation-Type Merger for said property; hereinafter the same shall apply]; hereinafter the same shall apply in this Article), the acquisition costs of such property are to be measured by a method calculating the current market value of the consideration of the Incorporation-Type Merger and other current market values of said Property subject to an Incorporation-Type Merger, the amounts set forth in the following items for the Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts set forth in said respective items; provided, however, that this provision shall not apply if it is determined that such amounts are to be prescribed pursuant to the provisions of the following paragraph by the Incorporation-Type Merger contract: (i) the amount of the contributions at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Contributions at Establishment”): the sum total of the amounts set forth in the following: (a) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount of the net assets subject to the Incorporation-Type Merger (which means the amount calculated by deducting the value placed on the Property subject to the Incorporation-Type Merger [limited to liabilities] from the value placed on the Property subject to the Incorporation-Type Merger [limited to assets] (limited to those inherited from a Member Commodity Exchange acquired through an Incorporation-Type Merger); hereinafter the same shall apply in this paragraph; and in the case such amount is less than zero, the amount shall be zero); (b) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the current market value of the consideration of the Incorporation-Type Merger (which means the value of the consideration of the Incorporation-Type Merger calculated by using the current market value of the consideration of the Incorporation-Type Merger or other appropriate method; hereinafter the same shall apply in this Article; and limited to those cases pertaining to the contributions of a Member Commodity Exchange Established by an Incorporation-Type Merger that are delivered to Members of a Member Commodity Exchanges Dissolved in an Incorporation-Type Merger other than a Member Commodity Exchange acquired through an Incorporation-Type - 124 - Merger; hereinafter the same shall apply in this paragraph); (ii) the amount of membership fees at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Membership Fees at Establishment): the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract within the scope of the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b) (limited to an amount of zero or greater): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to the Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (iii) the amount of capital surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Capital Surplus at Establishment"): the amount calculated by deducting the sum total of the amounts set forth in (c) and (d) below, from the sum total of the amounts set forth in (a) and (b): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (d) the Amount of Membership Fees at Establishment; (iv) the amount of statutory capital at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Statutory Capital at Establishment”): the amount shall be zero; (v) the amount of accumulated surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Accumulated Surplus at Establishment”): the amount shall be zero (if the amount of the net assets subject to an Incorporation-Type Merger is below zero, the amount shall be said amount of net assets subject to the Incorporation-Type Merger).  - 経済産業省

１１　振替地方債非課税適用申告書を提出した者が、その提出後、当該振替地方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地方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地方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。以下この項において同じ。）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）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第一項第二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地方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

(11) Where a person who submitted a written application for tax exemption of book-entry transfer local government bonds has, after submission, changed the name or address initially stated in the said written application for tax exemption of book-entry transfer local 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 local 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 local 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)(ii)(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 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 paragraph) 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), [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. 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 local 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

１９　振替地方債につき法第五条の二第五項第四号の承認を受けようとする者が振替国債につき同号の承認を受けている場合における第十四項の規定の適用については、同項中「特定振替機関が」とあるのは「振替地方債に係る特定振替機関が」と、「その他財務省令で定める書類」とあるのは「及び振替国債につき同項第四号の承認を受けていることを証する書類」と、「これを、振替国債にあつては当該振替国債に係る特定振替機関を経由して同条第一項第一号イに規定する税務署長に、振替地方債にあつては」とあるのは「これを」と、「同項第二号イ」とあるのは「同条第一項第二号イ」とする。この場合において、同項の申請書の提出があつたときは、その提出の時において同号の承認があつたものとみなす。例文帳に追加

(19) With respect to the application of the provisions of paragraph (14) in the case where a person who intends to obtain the approval set forth in Article 5-2(5)(iv) of the Act with regard to book-entry transfer local government bonds has already obtained the approval set forth in paragraph (5)(iv) of the said Article with regard to book-entry transfer national government bonds, in paragraph (14), the term "a specified book-entry transfer institution certifies" shall be deemed to be replaced with "the specified book-entry transfer institution pertaining to book-entry transfer local government bonds certifies"; the term "other matters specified by an Ordinance of the Ministry of Finance" shall be deemed to be replaced with "and a document that certifies that the person has obtained the approval set forth in paragraph (5)(iv) of the said Article with regard to book-entry transfer national government bonds"; the term "submit such documents, in the case of book-entry transfer national government bonds, to the district director prescribed in paragraph (1)(i)(a) of the said Article via the specified book-entry transfer institution pertaining to the said book-entry transfer national government bonds, or in the case of book-entry transfer local government bonds, to" shall be deemed to be replaced with "submit such documents to"; the term "item (ii)(a) of the said paragraph" shall be deemed to be replaced with "paragraph (1)(ii)(a) of the said Article." In this case, where the written application set forth in paragraph (14) has been submitted, it shall be deemed that the approval set forth in Article 5-2(5)(iv) of the Act has been granted at the time of such submission.  - 日本法令外国語訳データベースシステム

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

8. For the purposes of this Article: a) the term “principal class of shares” means 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 term “shares” shall include depository receipts of shares or trust certificates of shares; c) the term “recognised stock exchange” means: (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 term “equivalent beneficiary” means: (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 term “associated enterprises” means enterprises which have a relationship with each other as described in subparagraph a) or b) of paragraph 1 of Article 9; and f) the term “gross income” means the total revenues derived by an enterprise from its business, less the direct costs of obtaining such revenues. - 財務省

２０　振替地方債につき法第五条の二第五項第四号の承認を受けようとする者が他の振替地方債につき同号の承認を受けている場合における第十四項の規定の適用については、同項中「その者が同項第七号に規定する外国口座管理機関である旨を特定振替機関が証する書類その他財務省令で定める書類」とあるのは「他の振替地方債につき同号の承認を受けていることを証する書類」と、「これを、振替国債にあつては当該振替国債に係る特定振替機関を経由して同条第一項第一号イに規定する税務署長に、振替地方債にあつては」とあるのは「これを」と、「同項第二号イ」とあるのは「同条第一項第二号イ」とする。この場合において、同項の申請書の提出があつたときは、その提出の時において同号の承認があつたものとみなす。例文帳に追加

(20) With respect to the application of the provisions of paragraph (14) in the case where a person who intends to obtain the approval set forth in Article 5-2(5)(iv) of the Act with regard to book-entry transfer local government bonds has already obtained the approval set forth in paragraph (5)(iv) of the said Article with regard to other book-entry transfer local government bonds, in paragraph (14), the term "a document in which a specified book-entry transfer institution certifies that the person is a foreign account management institution prescribed in paragraph (5)(vii) of the said Article and any other document specified by an Ordinance of the Ministry of Finance" shall be deemed to be replaced with "a document that certifies that the person has obtained the approval set forth in paragraph (5) (iv) of the said Article with regard to other book-entry transfer local government bonds"; the term "submit such documents, in the case of book-entry transfer national government bonds, to the district director prescribed in paragraph (1)(i)(a) of the said Article via the specified book-entry transfer institution pertaining to the said book-entry transfer national government bonds, or in the case of book-entry transfer local government bonds, to" shall be deemed to be replaced with "submit such documents to"; the term "item (ii)(a) of the said paragraph" shall be deemed to be replaced with "paragraph (1)(ii)(a) of the said Article." In this case, where the written application set forth in paragraph (14) has been submitted, it shall be deemed that the approval set forth in Article 5-2(5)(iv) of the Act has been granted at the time of such submission.  - 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

一　この節の規定若しくは農業協同組合法（昭和二十二年法律第百三十二号）第九十二条第五項、公認会計士法第三十四条の二十第六項、水産業協同組合法（昭和二十三年法律第二百四十二号）第百二十一条第五項、中小企業等協同組合法（昭和二十四年法律第百八十一号）第三十三条第七項（輸出水産業の振興に関する法律（昭和二十九年法律第百五十四号）第二十条並びに中小企業団体の組織に関する法律（昭和三十二年法律第百八十五号）第五条の二十三第三項及び第四十七条第二項において準用する場合を含む。）、弁護士法（昭和二十四年法律第二百五号）第三十条の二十八第六項（同法第四十三条第三項において準用する場合を含む。）、船主相互保険組合法（昭和二十五年法律第百七十七号）第五十五条第三項、司法書士法（昭和二十五年法律第百九十七号）第四十五条の二第六項、土地家屋調査士法（昭和二十五年法律第二百二十八号）第四十条の二第六項、商品取引所法（昭和二十五年法律第二百三十九号）第十一条第九項、行政書士法（昭和二十六年法律第四号）第十三条の二十の二第六項、投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第四十八条の二第三項（同法第四十九条の十三第二項及び第三項並びに第五十九条において準用する場合を含む。）及び第百八十六条の二第四項、税理士法第四十八条の十九の二第六項（同法第四十九条の十二第三項において準用する場合を含む。）、信用金庫法（昭和二十六年法律第二百三十八号）第八十七条の四第四項、輸出入取引法（昭和二十七年法律第二百九十九号）第十五条第六項（同法第十九条の六において準用する場合を含む。）、中小漁業融資保証法（昭和二十七年法律第三百四十六号）第五十五条第五項、労働金庫法（昭和二十八年法律第二百二十七号）第九十一条の四第四項、鉱工業技術研究組合法（昭和三十六年法律第八十一号）第九条第七項、農業信用保証保険法（昭和三十六年法律第二百四号）第四十八条の三第五項（同法第四十八条の九第七項において準用する場合を含む。）、社会保険労務士法（昭和四十三年法律第八十九号）第二十五条の二十三の二第六項、外国証券業者に関する法律（昭和四十六年法律第五号）第二十三条第六項、森林組合法（昭和五十三年法律第三十六号）第八条の二第五項、銀行法第四十九条の二第二項、金融先物取引法（昭和六十三年法律第七十七号）第八十四条第七項、保険業法（平成七年法律第百五号）第六十七条の二及び第二百十七条第三項、資産の流動化に関する法律（平成十年法律第百五号）第百九十四条第四項及び第二百八十八条第三項、弁理士法（平成十二年法律第四十九号）第五十三条の二第六項、農林中央金庫法（平成十三年法律第九十三号）第九十六条の二第四項並びに信託業法第五十七条第六項（以下この節において「電子公告関係規定」と総称する。）において準用する第九百五十五条第一項の規定又はこの節の規定に基づく命令に違反し、罰金以上の刑に処せられ、その執行を終わり、又は執行を受けることがなくなった日から二年を経過しない者例文帳に追加

(i) a person who has been sentenced to a fine or a severer punishment for the violation of the provisions of this Section or the provisions of Article 955(1) as applied mutatis mutandis pursuant to Article 92(5) of the Agricultural Cooperatives Act (Act No. 132 of 1947), Article 34-20(6) of the Certified Public Accountants Act, Article 121(5) of the Fisheries Cooperatives Act (Act No. 242 of 1948), Article 33(7) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949) (including the cases where it is applied mutatis mutandis pursuant to Article 20 of the Export Fisheries Promotion Act (Act No. 154 of 1954) and Article 5-23(3) and Article 47(2) of the Act on Organizations of Small and Medium Sized Enterprises (Act No. 185 of 1957)), Article30-28(6) of the Attorneys Act (Act No. 205 of 1949) (including the cases where it is applied mutatis mutandis pursuant to Article 43(3) of that Act), Article 55(3) of the Ship Owners' Mutual Insurance Union Act (Act No. 177 of 1950), Article 45-2(6) of the Judicial Scrivener Act (Act No. 197 of 1950), Article 40-2(6) of the Land and House Investigator Act (Act No. 228 of 1950), Article 11(9) of the Commodity Exchange Act (Act No. 239 of 1950), Article 13-20-2(6) of the Administrative Scrivener Act (Act No. 4 of 1951), Article 48-2(3) of the Act on Securities Investment Trust and Securities Investment Corporations (Act No. 198 of 1951) (including the cases where it is applied mutatis mutandis pursuant to Article 49-13(2) and (3) and Article 59 of that Act) and Article 186-2(4) of that Act, Article 48-19-2(6) of the Certified Public Tax Accountant Act (including the cases where it is applied mutatis mutandis pursuant to Article 49-12(3) of that Act), Article 87-4(4) of the Shinkin Bank Act (Act No. 238 of 1951), Article 15(6) of the Export and Import Transaction Act (Act No. 299 of 1952) (including the cases where it is applied mutatis mutandis pursuant to Article 19-6 of that Act), Article 55(5) of the Loan Security Act for Small and Medium Sized Fishery Industry (Act No. 346 of 1952), Article 91-4(4) of the Labor Bank Act (Act No. 227 of 1953), Article 9(7) of the Act on Research and Development Partnership concerning Mining and Manufacturing Technology (Act No. 81 of 1961), Article 48-3(5) of the Agricultural Credit Guarantee Insurance Act (Act No. 204 of 1961) (including the cases where it is applied mutatis mutandis pursuant to Article 48-9(7) of that Act), Article 25-23-2(6) of the Act on Public Consultants on Social and Labor Insurance (Act No. 89 of 1968), Article 23(6) of the Act on Foreign Securities Brokers (Act No. 5 of 1971), Article 8-2(5) of the Forestry Partnership Act (Act No. 36 of 1978), Article 49-2(2) of the Banking Act, Article 84(7) of the Financial Instruments and Exchange Act (Act No. 77 of 1988), Article 67-2 and Article 217(3) of the Insurance Business Act (Act No. 105 of 1995), Article 194(4) and Article 288(3) of the Act on Securitization of Assets (Act No. 105 of 1998), Article 53-2(6) of the Patent Attorney Act (Act No. 49 of 2000), Article 96-2(4) of the Norinchukin Bank Act (Act No. 93 of 2001) and Article 57(6) of the Trust Business Act (hereinafter collectively referred to as the "Electronic Public Notice Related Provisions" in this Section) or the violation of an order based on the provisions this Section and where two years have yet to elapse from the day on which the execution of the sentence has been completed or the sentence has become no longer applicable;  - 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

第六十八条の九十三の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に特定関係（当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式又は出資を間接に保有する関係として政令で定める関係をいう。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等（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をいう。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である連結法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式又は出資の第六十六条の九の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。例文帳に追加

Article 68-93-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a special relationship (meaning a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares or capital contributions that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph as "issued shares, etc."), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than a tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, etc. (meaning dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act) (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the consolidated corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim prescribed in Article 66-9-6(1) vested in such shares or capital contributions (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of profit of the consolidated corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.  - 日本法令外国語訳データベースシステム

第四十条の十　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。例文帳に追加

Article 40-10 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the resident who is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:  - 日本法令外国語訳データベースシステム

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

第六十六条の九の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である内国法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。例文帳に追加

Article 66-9-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the domestic corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of profit of the domestic corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.  - 日本法令外国語訳データベースシステム