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すみのうちの部分一致の例文一覧と使い方

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例文

三 適格分社型分割、適格現物出資又は適格事後設立(以下この号において「適格分社型分割等」という。) 当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度(適格分社型分割等の日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度若しくは各事業年度又は適格分社型分割等の日を含む事業年度開始の日前十年以内に開始した各事業年度若しくは各連結事業年度をいう。次項において同じ。)の個別課税済留保金額又は課税済留保金額のうち、当該適格分社型分割等により当該連結法人が移転を受けた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部分の金額として第六十六条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例文帳に追加

iii) Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as "qualified spin-off-type company split, etc."): Any part of the individually taxed amount of retained income or taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc., or each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc.; the same shall apply in the next paragraph), 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. transferred to and therefore held by the said consolidated corporation through direct and/or indirect ownership as a result of the said qualified spin-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1  - 日本法令外国語訳データベースシステム

当日の早朝、一行は決行前の宴を催し一晩過ごした東海道品川宿(東京都品川区)の旅籠を出発し、東海道(現在の国道15号)に沿って進み、大木戸を経て札ノ辻を曲がり、網坂(東京都港区(東京都)、慶應義塾大学付近)、神明坂、中之橋(現在の首都高速都心環状線を過ぎる)を過ぎて桜田通りへ抜け、愛宕神社(東京都港区)(港区)で待ち合わせたうえで、外桜田門へ向かう。例文帳に追加

Early that morning, the group left the inn at Shinagawa (Shinagawa Ward, Tokyo) where they had had a party the night before, and proceeded along the Tokaido (now the National Route 15); they turned at Fudanotsuji after going through Okido; they passed Amisaka (near present-day Keio University, Minato Ward, Tokyo), Myojinzaka and Nakanohashi (now the Tokyo Metropolitan Expressway Ring Route) to Sakurada Street, and finally assembled at the Atago Jinja Shrine on the street leading to the Sakuradamon Gate.  - Wikipedia日英京都関連文書対訳コーパス

ご存じのように、改正貸金業法、上限金利の引き下げや総量規制の導入などにより多重債務者問題、これはもう一時、大変大きな社会問題になりまして、この法律は全党一致で国会を通過した法律でございますが、多重債務問題の解決に向けて抜本的、かつ総合的な対策を講じようとしたものでございまして、当庁といたしましては、改正貸金業法を円滑に施行し、必要に応じて速やかに適切な処置を検討するために、6月に改正貸金業フォローアップチームを設置したところでございます。例文帳に追加

As the multiple debtor problems had become a massive social problem at one time, the amended Money Lending Act was passed unanimously by the Diet. The amended Money Lending Act seeks to take drastic and comprehensive measures to resolve the multiple debtor problems by lowering the maximum interest rate and introducing restrictions on the total amount of credit that can be provided to a borrower by all moneylenders in aggregate. The FSA established the Amended Money Lending Business Act Follow-up Team in June in order to facilitate the enforcement of the amended Money Lending Act and promptly examine appropriate responses as necessary.  - 金融庁

芳香族化合物からなる水素貯蔵体の水素化反応と該芳香族化合物の水素化誘導体からなる水素供給体の脱水素反応との双方に優れた触媒活性を有する金属担持触媒であって、担持金属がニッケル、パラジウム、白金、ロジウム、イリジウム、ルテニウム、モリブデン、レニウム、タングステン、バナジウム、オスミウム、クロム、コバルト、及び鉄からなる群から選ばれる少なくとも1種の金属を含むことを特徴とする水素貯蔵・供給用金属担持触媒、及びこれを利用して構築された安定且つ効率的な水素貯蔵・供給システムにより提供。例文帳に追加

The catalyst containing at least one metal selected from the group consisting of nickel, palladium, platinum, rhodium, iridium, ruthenium, molybdenum, rhenium, tungsten, vanadium, osmium, chromium, cobalt, and iron and the hydrogen storage/supply system using the catalyst are provided. - 特許庁

例文

7 入札談合等関与行為を行った職員が地方自治法(昭和二十二年法律第六十七号)第二百四十三条の二第一項(地方公営企業法(昭和二十七年法律第二百九十二号)第三十四条において準用する場合を含む。)の規定により賠償の責めに任ずべき場合については、第二項、第三項(第二項の調査に係る部分に限る。)、第四項(第二項の調査の結果の公表に係る部分に限る。)及び第五項の規定は適用せず、地方自治法第二百四十三条の二第三項中「決定することを求め」とあるのは、「決定することを速やかに求め」と読み替えて、同条(地方公営企業法第三十四条において準用する場合を含む。)の規定を適用する。例文帳に追加

(7) In cases where employees involved in said bid rigging etc. are liable for damage under Article 243-2, paragraph 1, of the Local Autonomy Act (Act No. 67 of 1947) (including the application mutatis mutandis of Article 34 of the Local Public Enterprise Act (Act No. 292 of 1952)), the provisions of paragraph 2, paragraph 3 (limited to the part concerning the publication of the results of the investigation of paragraph 2), paragraph 4 (limited to the part concerning the investigation of paragraph 2) and paragraph 5 shall not apply, and the term "request decision" in Article 243-2, paragraph 3, of the Local Autonomy Act shall read "request a prompt decision," and the provisions of the said Article shall apply (including the application mutatis mutandis of Article 34 of the Local Public Enterprise Act).  - 日本法令外国語訳データベースシステム


例文

ただし、大型連休や年末年始と異なり、カレンダー上は月曜日から金曜日に当たる日は通常の平日であるため、官公庁や金融機関は通常通りの業務を行っており、一般企業でも平日という建前から、非生産部門を中心に業務を行っているところも多いため、このような場合では7月から9月の期間中に夏休みを取り、混雑や料金が最ピークの旧盆時期を避けて旅行などをしたりすることも多い。例文帳に追加

However, unlike the Golden Week holidays or the year-end and New Year holidays, when this period falls on Monday to Friday, they are regular weekdays, and public offices and banks have regular work, and many private companies, mostly in the non-manufacturing sector, do business, counting them as weekdays; in this case, people take their summer vacation and travel during July to September, avoiding the Bon festival when congestion and fares are at their peak.  - Wikipedia日英京都関連文書対訳コーパス

入力シート情報の画像読み取りをするスキャナの性能に基づいて入力シート情報上に配置するチェックボックスの判定可能に小さいサイズを算出してその入力シート情報を作成して筆記処理済入力シート情報を解析する管理を行う入力シート情報管理システムおよび入力シート情報管理装置および入力シート情報管理プログラムを提供する。例文帳に追加

To provide an input sheet information management system, an input sheet information management device and an input sheet information management program, for performing management for analyzing writing processed input sheet information by calculating a small size of a check box to be arranged on input sheet information in a determinable manner on the basis of the performance of a scanner for reading an image of the input sheet information and preparing the input sheet information. - 特許庁

直径30mm未満の円筒状導電性支持体、電荷発生層、電荷輸送層を少なくとも有する電子写真感光体に接触配置された帯電部材から直流電圧を印加して該感光体を帯電する帯電手段を少なくとも有する電子写真装置用の電子写真感光体において、該電子写真感光体の電荷輸送層の膜厚Yμmが、円筒状導電性支持体の直径をXmmとしたときに式(1)を満たすことを特徴とする電子写真感光体。例文帳に追加

The electrophotographic photoreceptor for the electrophotographic apparatus has at least an electrostatic charging means of electrostatically charging the photoreceptor by applying a DC voltage from an electrostatic charging member arranged in contact with the electrophotographic photoreceptor having at least a cylindrical conductive support of <30 mm in diameter, a charge generating layer, and a charge transfer layer. - 特許庁

バーナが頻繁にオンオフすることによって、或いは燃焼音が大きいことによって生じる耳障りや不快感を解消し、且つ効率の良い燃焼で貯湯槽の温度を使い勝手よく所定範囲の高温域に保持でき、加えて貯湯槽の温度を速やかに目標温度まで上昇させることができると共に、オンオフが少なく且つ目標温度に対して温度が大きくオーバーシュートしたりアンダーシュートしたりしない給湯装置の提供を課題とする。例文帳に追加

To provide a hot-water supply apparatus, in which earache and discomfort due to frequent on/off of a burner or noisy combustion sound are eliminated, temperature in a hot water storage tank can be kept conveniently at a prescribed high-temperature zone through efficient combustion and can be raised quickly up to a target level, while preventing overshoot and undershoot and decreasing the number of on/off times. - 特許庁

例文

室外ユニットと、該室外ユニットとの間で冷媒が循環される室内ユニットと、冷媒の循環を制御する制御手段とにより構成され、前記室外ユニットは、高温高圧のガス冷媒を送出する圧縮手段と、室外熱交換器と、該室外熱交換器に送風するファンとを備えた再熱型空気調和装置の再熱ドライ運転起動制御方法において、前記制御手段は、ステップS2において暖房運転を所定時間行った後、ステップS3に進み、室外ユニットのファンを停止した状態で室外熱交換器をコンデンサとして稼働するデフロスト運転を行う。例文帳に追加

The reheating dry operation start controlling method for reheat type air conditioners is composed of an outdoor unit having compressing means for sending out a high temperature and high pressure gas refrigerant, an outdoor heat exchanger and a fan for blowing air to this heat exchanger, an indoor unit and a control means for controlling the refrigerant circulating between the outdoor unit and the indoor unit. - 特許庁

例文

電波式万引き防止装置用感知器であって、この感知器は、アンテナ部と、コネクタ部と、よりなり、前記アンテナ部は、導電性を有する導電糸と、絶縁性を有する絶縁糸と、又は前記導電糸に対し絶縁処理してなる絶縁処理済導電糸と、のいずれか複数を用いてなるものであり、前記コネクタ部を結合することで、前記アンテナ部を構成する全ての導電糸が連なって一本の単一ループとなること、を特徴とする。例文帳に追加

The sensor for the radio wave type anti-shoplifting device comprises an antenna and connectors, wherein the antenna is formed using a plurality of either conductive threads having conductivity, insulated threads having insulation properties, or insulated conductive threads resulting from the insulation of the conductive threads, and all the conductive threads constituting the antenna are joined into one single loop by coupling the connectors. - 特許庁

石炭軟化溶融層の圧力ΔPと粘度ηとの式(1)の気孔成長パラメータRに基づいて配合条件を決定した配合炭を乾留してコークスを製造する方法において、ビトリニットの平均最大反射率Ro、最高流動度MF、全膨張率TD、全イナート量TIで構成される式(2)で得られた推定気孔成長パラメータRcを気孔成長パラメータRとして用いることを特徴とする高強度コークスの製造方法を用いる。例文帳に追加

The method for preparing a coke is by carbonizing coal blend with the mixing condition determined based on the pore growth parameter R of formula (1): R=ΔP/η of the pressure ΔP of a coal softened and molten layer and the viscosity η. - 特許庁

8 厚生労働大臣、経済産業大臣及び環境大臣は、第二項若しくは第三項の規定により第一項の申出に係る新規化学物質が第二項第二号に該当するものである旨の通知を行つたとき、第四項の申出に係る新規化学物質の製造若しくは輸入が同項各号に該当する旨の確認を行わなかつたとき、同項の確認を取り消したとき、又は前項の申出があつたときは、速やかに、その新規化学物質について実施される試験の試験成績に基づいて、その新規化学物質が第四条第一項第一号から第五号までのいずれに該当するかを判定し、その結果をその新規化学物質について第一項の申出をした者に通知しなければならない。例文帳に追加

(8) Where the Minister of Health, Labour and Welfare, the Minister of Economy, Trade and Industry, and the Minister of the Environment have given notice to the effect that the new chemical substance to which a request under paragraph (1) pertains falls under item (ii) of paragraph (2), pursuant to the provisions of paragraph (2) or paragraph (3), where they have not issued a confirmation to the effect that the manufacture or import of the new chemical substance to which a request under paragraph (4) pertains falls under the items of said paragraph, where they have rescinded the confirmation under said paragraph, or where they have received a request under the preceding paragraph, they shall promptly make a determination as to which one of items (i) to (v) of paragraph (1) of Article 4 said new chemical substance falls under, based on the results of tests conducted on said new chemical substance, and shall notify the result thereof to the person who has made the request under paragraph (1) with regard to the new chemical substance.  - 日本法令外国語訳データベースシステム

6 入札談合等関与行為を行った職員が予算執行職員等の責任に関する法律(昭和二十五年法律第百七十二号)第三条第二項(同法第九条第二項において準用する場合を含む。)の規定により弁償の責めに任ずべき場合については、各省各庁の長又は公庫等の長(同条第一項に規定する公庫等の長をいう。)は、第二項、第三項(第二項の調査に係る部分に限る。)、第四項(第二項の調査の結果の公表に係る部分に限る。)及び前項の規定にかかわらず、速やかに、同法に定めるところにより、必要な措置をとらなければならない。この場合においては、同法第四条第四項(同法第九条第二項において準用する場合を含む。)中「遅滞なく」とあるのは、「速やかに、当該予算執行職員の入札談合等関与行為(入札談合等関与行為の排除及び防止並びに職員による入札等の公正を害すべき行為の処罰に関する法律(平成十四年法律第百一号)第二条第五項に規定する入札談合等関与行為をいう。)に係る同法第四条第一項の調査の結果を添えて」とする。例文帳に追加

(6) In respect of cases where the employees involved in said bid rigging etc. are liable for damage under the provisions of Article 3, paragraph 2, of the Act on the Responsibility of Government Employees who Execute the Budget (Act No. 172 of 1950) (including the case of application under the provisions of Article 9, paragraph 2, of the same Act mutatis mutandis), the Heads of Ministries and Agencies or the heads of government corporations (meaning the heads of government corporations stipulated in paragraph 1 of the same Article) shall, irrespective of the provisions of paragraph 2, paragraph 3 (limited to the part concerning the investigation of paragraph 2), paragraph 4 (limited to the part concerning the publication of the results of the investigation of paragraph 2) and the preceding subsection, paragraph, as provided for by the same Act, necessary measures promptly. In this case, "without delay" in Article 4, paragraph 4, of the same Act (including cases of application under Article 9, paragraph 2, of the same Act mutatis mutandis) shall read "promptly accompanied by the result of the investigation of Article 4, paragraph 1, of the Act concerning involvement in bid rigging etc. by the said government employees who execute the budget (meaning the involvement in bid rigging etc. stipulated in Article 2, paragraph 5, of the Act on Elimination and Prevention of Involvement in Bid Rigging etc. and Punishments for Acts of Employees that Harm Fairness of Bidding, etc. (Act No. 101 of 2002))."  - 日本法令外国語訳データベースシステム

三つ目の捉え方のうちの3点目でありますが、今回の世界的な金融危機の教訓を踏まえまして、一つは、金融システム全体のリスクを迅速・的確に把握していきたいと考えております。かつ、日本銀行との連携・海外当局との連携に一層努めてまいりたいと考えております。この世界的な金融危機の教訓の二つ目でございますが、システミックなリスクへの対応につきまして、我が国は過去の経験のほか、ひとつには、制度面では、各般のセーフティネットが整備され、また、もうひとつには、システミックなリスクへの対応につきましては、体制面でも、金融サービスを一元的に監督する体制が整備されるなど、欧米に比べても進んでいるところがございます。運用面でも適切に対応してきたところであります。一方、今次の世界的な金融危機は業態を超えた横断的なものであり、かつ、複雑なものがございます。この観点から、国際的な動向も踏まえながら、先取り的な勉強もしてみたいと考えております。世界的な金融危機の教訓の中の3つ目でございますが、当然のことながら、国際的な議論への積極的参加と、国内外におけるバランスのとれた規制の構築に努めてまいりたいと考えております。例文帳に追加

Third, we will follow the lessons learned in the current global financial crisis. The first lesson is that we should quickly and accurately identify risks involved in the entire financial system. At the same time, we intend to strengthen cooperation with the Bank of Japan and overseas authorities. As for the second lesson, in addition to having experiences of dealing with a crisis, we are ahead of the United States and European countries in the development of institutional frameworks, including various safety net schemes and a supervisory framework that places various financial services under central supervision as a way to deal with systemic risks. We have also managed such frameworks appropriately. Meanwhile, the current global financial crisis has spread across various business sectors and is complicated in nature. Therefore, the second lesson is that we should conduct a forward-looking study in light of international developments. The third lesson is that we should actively participate in international debate and make efforts to establish a regulatory framework with balanced emphasis on domestic and foreign considerations.  - 金融庁

12 法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された同項に規定する課税済留保金額(同条第二項及び第三項の規定により当該課税済留保金額とみなされたものを含む。)がある場合において、その損金の額に算入された当該課税済留保金額のうちに法第六十六条の七第一項の規定により当該内国法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているとき、又は法第六十八条の九十一第一項の規定により当該内国法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該内国法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該内国法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額は、当該事業年度終了の日において減額されたものとみなす。この場合において、同法第六十九条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項(内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「減額された場合(」とあるのは「減額された場合(租税特別措置法施行令第三十九条の十八第十二項(特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等)の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項(連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」として、同項の規定を適用する。例文帳に追加

(12) In the case where there is any taxed amount of retained income prescribed in Article 66-8(1) of the Act (including the amount deemed to be the taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8(1) of the Act, pursuant to the provisions of the said paragraph, in the business year of the domestic corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said domestic corporation, when the said taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, or that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income shall be deemed to have been reduced on the final day of the relevant business year. In this case, the provisions of Article 69(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-18(12) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation; or" the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the said Act, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)."  - 日本法令外国語訳データベースシステム

12 法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等又は当該連結法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該連結法人の連結事業年度において同項の規定により当該連結法人の当該連結事業年度の連結所得の金額の計算上損金の額に算入された同項に規定する個別課税済留保金額(同条第二項及び第三項の規定により当該個別課税済留保金額とみなされたものを含む。)がある場合において、その損金の額に算入された当該個別課税済留保金額のうちに法第六十八条の九十一第一項の規定により当該連結法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているとき、又は法第六十六条の七第一項の規定により当該連結法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該連結法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該連結法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額は、当該連結事業年度終了の日において減額されたものとみなす。この場合において、同法第八十一条の十五第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十一第一項(連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「減額された場合(」とあるのは「減額された場合(租税特別措置法施行令第三十九条の百十八第十二項(特定外国子会社等の個別課税対象留保金額に係る外国法人税額の計算等)の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の七第一項(内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」として、同項の規定を適用する。例文帳に追加

(12) In the case where there is any individually taxed amount of retained income prescribed in Article 68-92(1) of the Act (including the amount deemed to be the individually taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92(1) of the Act, pursuant to the provisions of the said paragraph, in the consolidated business year of the consolidated corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said consolidated corporation, when the said individually taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, or that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said taxable retained income shall be deemed to have been reduced on the final day of the relevant consolidated business year. In this case, the provisions of Article 81-15(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-118(12) (Calculation, etc. of Foreign Corporation Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, or;" the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the said Act, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 69(1) to (3)."  - 日本法令外国語訳データベースシステム

四 有視界気象状態にあり、かつ、有視界気象状態を維持して最寄りの空港等に着陸することが困難な場合(計器飛行方式により飛行する場合に限る。)又は計器気象状態にある場合であつて、通信機が故障する以前に目的地の上空に到着し、かつ、故障前の指示により当該地点で待機することが指示されているときは、次に掲げる時刻まで当該地点の上空で待機した後、降下を開始すること(当該時刻に降下を開始することができなかつた場合は、できるだけ速やかに降下を開始すること。)。例文帳に追加

(iv) If in visual meteorological conditions and if it is difficult to land at the nearest airport etc while maintaining visual meteorological conditions (only in the cases where the flight is conducted under instrument flight rules), or when it is in instrument meteorological conditions and it has arrived overhead the destination prior to failure of the communication equipment, and if it has been instructed to wait at the applicable point by an instruction prior to failure, wait overhead the applicable point until the time listed as follows, and then commence descend (if it has not been possible to commence descent at the applicable time, commence descent as soon as possible).  - 日本法令外国語訳データベースシステム

平安時代末期の永久(元号)5年5月15日(旧暦)(1117年6月16日)に天台宗の僧侶である聖応大師良忍が大原来迎院(京都市左京区)にて修行中、阿弥陀如来から速疾往生(阿弥陀如来から誰もが速やかに仏の道に至る方法)の偈文「一人一切人一切人一人一行一切行一切行一行十界一念融通念仏億百万編功徳円満」を授かり開宗した。例文帳に追加

When Sho Taishi Ryonin, priests of the Tendai sect, were performing the ascetic practices at Ohara Raigo-in Temple (Sakyo-ku Ward, Kyoto City) on June 16, 1117 during the end of Heian period, he was given Gemon of 往生 (the way for one to reach Buddhism quickly from Amida Nyorai(Amitabha Tathagata)), '一人一切 一切一人 一行一切 一切一行 十界一念 融通念仏 百万 功徳円満' from Amida Nyorai and founded the Yuzu Nenbutsu sect.  - Wikipedia日英京都関連文書対訳コーパス

当然、まず実態を把握することでございますが、そういったことも、結果が出れば、やはり借手の目線に立って(ということ)でございますし、特に、ご存じのように、個人事業者、あるいは法人というのは、除外と例外規定を作らせていただきましたけれども、これがなかなか周知徹底されていないようなところも、新聞、テレビでもそういった記事、ニュースがございましたので、そういったことも視野に入れつつ、速やかに必要に応じて必要な対処をしてまいりたいと思っております。例文帳に追加

Obviously, our top priority is to first get a grasp of the actual situation. Once the results are out, we will perform checks from the borrowers’ perspective. In particular, as you know, provisions have been established to exempt sole proprietors and corporations from the application of the Act and treat them as exceptions; yet, there have been newspaper and TV reports about such provisions not being widely known. While taking such matters into account, we will deal with the situation in a speedy and appropriate manner as necessary.  - 金融庁

(1) 特許又は補充的保護証明書の無効に関する手続においては,連邦特許裁判所は速やかに当事者に対し,その決定にとって特別に重要である局面,又は手続をその決定にとって必須である論点に集中させることに役立つ局面について通告する。当該通告は,討議されるべき局面が当事者によって陳述されているものから明らかである場合は,必要とされない。民事訴訟法第 139条が準用される。例文帳に追加

(1) In proceedings regarding a declaration of nullity of a patent or a supplementary protection certificate, the Patent Court shall notify the parties as early as possible as to any aspects that might be of particular importance for the decision or that will contribute to concentrating the proceedings on the questions essential for the decision. Such a notification will not be required if the aspects to be discussed appear to be evident from that stated by the parties. Section 139 Code of Civil Procedure shall apply mutatis mutandis.  - 特許庁

マイクロフォンのコネクタ手段40と、入力低周波増幅手段41と、高周波発振出力用の表面弾性波発振手段46と、高周波発振信号の周波数変調手段45と、高周波増幅手段47と、高周波出力信号輻射するアンテナ手段と、電源手段49,50と、の各手段から構成されたことを特徴とするワイヤレス・マイクロフォン用トランスミッタ装置を提供する。例文帳に追加

The transmitter device for wireless microphone is composed of a connector means 40 for microphone, input low frequency amplifying means 41, surface acoustic wave oscillating means 46 for high frequency oscillation output, frequency modulating means 45 for high frequency oscillation signal, high frequency amplifying means 47, antenna means for radiating a high frequency output signal and power source means 49 and 50. - 特許庁

トランスミッタ装置において、現在のフレームの所定のビジー信号タイムスロットでビジー信号を受信し、該ビジー信号がレシーバに関連する干渉電力又はペイロード信号受信電力に依存する情報を有し、該情報により送信電力を調整し、後のフレームにおける該ビジー信号タイムスロットに関連するペイロード信号タイムスロットにおいて調整した送信電力でペイロード信号を送信する。例文帳に追加

In a transmitter device, a busy signal is received by a predetermined busy signal time slot of a current frame, with busy signal having information that depends on interference power related to a receiver or payload signal receiving power; the transmission power is adjusted based on the information; and the payload signal is transmitted with the power adjusted in the payload signal time slot related to the busy signal time slot in the next frame. - 特許庁

本仕上処理済検出器モジュール50は、基材74と、この基材上に装着したフォトセンサ・アレイ52と、このフォトセンサ・アレイと光学的に結合させると共に空気または柔軟な透明薄膜86で満たしたギャップの分だけフォトセンサ・アレイから離間させたシンチレータ56よりなるアレイ54と、フォトセンサ・アレイと電気的に結合させた可撓性のある電気ケーブル68とを含む。例文帳に追加

The detector module 50 whose finishing treatment has been completed comprises a base 74, a photosensor array 52 fitted onto the base, a scintillator 56 that is optically coupled to the photosensor array, and at the same time is separated from the photosensor array by the amount of the gap that is filled with air or a flexible transparent thin film 86, and a flexible, electric cable 68 that is electrically coupled to the photosensor array. - 特許庁

第七十二条の四 原子力事業者等(外国原子力船運航者を除く。)又は製錬施設、加工施設、原子炉施設、使用済燃料貯蔵施設、再処理施設、廃棄物埋設施設、廃棄物管理施設若しくは使用施設等の保守点検を行う事業者は、原子力安全委員会が前条第一項又は第二項の規定に基づく報告に係る事項について調査を行う場合においては、当該調査に協力しなければならない。例文帳に追加

Article 72-4 In the case where the Nuclear Safety Commission conducts an investigation regarding matters pertaining to any report pursuant to the provision of paragraph (1) or (2) of the preceding Article, any licensee of nuclear energy activity, etc. (excluding operators of foreign nuclear vessels) or undertaker who conducts maintenance inspections of refining facilities, fuel facilities, reactor facilities, spent fuel interim storage facilities, reprocessing facilities, waste disposal facilities, waste storage facilities or usage facilities, etc. shall cooperate with said investigation.  - 日本法令外国語訳データベースシステム

税関職員が輸入され税関の管理下にある商品が第82条に基づいて受理された通知に関わる商品である可能性があるとの意見を有する場合,これら商品は速やかに税関職員によって次にいたるまで差押えられる。税関長が,第87条に基づく手続において発せられた当該通知を無効にする命令の通達を受けた,税関長が,第87条に基づく手続において発せられた当該商品を引き渡す命令の通達を受けた,当該商品が侵害商品でないという決定により第87条に基づく手続(全ての上訴を含む)が決定された,第87条に基づく何れかの手続(全ての上訴を含む)が放棄された,又は,第85条に基づき通知が送達されてから10日経過し,当該輸入者又は荷受人以外の者より第87条に基づき提起された手続の通知が税関長に対して通知されていない。これらに至った場合,当該商品は,本条に従うことを条件として,その権利を有する者に引き渡される。例文帳に追加

Where an officer of customs has formed an opinion that any goods that have been imported and are under customs control may be goods to which a notice accepted under paragraph of section 82 relates, those goods shall forthwith be detained by him until ? the Controller of Customs has been served with an order made in proceedings under section 87 that the notice be discharged; the Controller of Customs has been served with an order made in proceedings under section 87 that the goods be released; any proceedings under section 87 (including any appeal) have been determined by a decision that the goods are not infringing goods; any proceedings under section 87 (including any appeal) have been abandoned; or 10 days have elapsed since notice was served under section 85 and the Controller of Customs has not been served with notice of proceedings brought under section 87 by any person other than the importer or consignee, whereupon the goods shall, subject to this section, be released to the person entitled to them.  - 特許庁

本法は,工業意匠(以下「意匠」という)の分野において創作された意匠に関するエストニア共和国における法的保護並びに,本法に規定する場合においては,共同体意匠に関する2002年12月12日の理事会規則(EC)第6/2000号(2002年1月5日公報L 003, P. 0001-0024)(以下「共同体意匠規則」という)に基づいて欧州共同体商標意匠庁(Office for Harmonization in the Internal Market)により未登録又は登録済の意匠(以下「共同体意匠」という)に関する権利及び義務を規制する。例文帳に追加

This Act regulates the legal protection in the Republic of Estonia of industrial designs created in the field of industrial design and, in the cases provided for in this Act, the rights and obligations related to industrial designs unregistered or registered by the Office for Harmonization in the Internal Market (hereinafter Community designs) on the basis of Council Regulation (EC) No 6/2000 of 12 December 2002 on Community designs (Official Journal L 003, 05/01/2002 P. 0001 - 0024) (hereinafter Community Design Regulation).  - 特許庁

内部に逆流方向及び正流方向に外部から過大な圧力流体が進入する流路に配置された換気ファン等の流体機械が該圧力流体の進入による過回転等で損傷されることなく、該圧力流体が収束すると速やかに流体機械を正規の回転数に復帰させることができる流体機械運転制御装置、及び流体機械運転方法を提供することを目的とする。例文帳に追加

To provide a fluid machine operation control device and a method for operating a fluid machine, immediately returning the fluid machine to normal rotational speed when pressure fluid is converged without damaging the fluid machine such as a ventilation fan provided in a flow passage with excessive pressure fluid entered into the inside in a backward direction and a forward direction from the outside by excessive rotation or the like due to entering of the pressure fluid. - 特許庁

トルク変動吸収装置は、トルクリミッタ140は、スプリングダンパ121に対してハブ150の径方向外方側に設けられ、スプリングダンパ120は、スプリングダンパ121およびトルクリミッタ140に対して、トランスミッション入力軸160の回転中心軸O方向に離れて設けられると共に、トルクリミッタ140とスプリングダンパ120とによって規定される凹部に対して、該凹部111の開口側に設けられる。例文帳に追加

The torque fluctuation absorbing device comprises a torque limiter 140 provided on a spring damper 121 at the radial outside of a hub 150, and a spring damper 120 located apart from a spring damper 121 and the torque limiter 140 in the direction of a rotational center axis O of a transmission input shaft 160 and provided on the opening side of a recessed portion 111 defined by the torque limiter 140 and the spring damper 120. - 特許庁

ピット列からなる中間領域をディファレンシャルプッシュプル方式のトラッキング方式または位相差方式で再生することによって、再生専用のピット列から良好な再生情報と、記録再生用の案内溝から良好な再生情報を共に得ることができると共に、未記録領域でも常時最適なトラッキング特性を得ることができ、記録済領域でも常時最適なトラッキング特性を得る情報記録媒体記録装置を提供する。例文帳に追加

To provide a recorder for information recording medium which can obtain good reproduction information both from a reproduction-dedicated pit string and from a guide groove for recording/reproducing and can obtain optimum tracking characteristics at all times even in an unrecorded region as well as in a recorded region, by reproducing the intermediate area consisting of the pit rows by a tracking system of a differential push-pull system or a differential phase detect system. - 特許庁

①中央政府において、強力に水道普及を推進する省庁が不在である場合、都市において水道事業を実施するかどうかが、州や管区の首長(Chief Minister)の判断に委ねられ、Chief Minister が水道普及に熱心な州(管区)では水道整備が進み、そうではない州(管区)では水道普及が進まない、といったことが起こる。これは、全国レベルで水因性感染症の発生を抑止するため水道普及を促進する必要がある場合などに、大きな障害となる。例文帳に追加

(Reason 1) If there is no ministry in the central government to aggressively promote the diffusion of the water supply system, the decision is on the Chief Ministers of the States and the Regions. Thus, it sometimes happens that the water supply systems could develop well under where the Chief Minister is enthusiastic about prevailing those systems, while under 42 those who do not have interest in the water supply systems, it would be left behind. It could be an obstacle to prevail water supply systems nationwide especially in a case that the prevalence aims at preventing people from water borne diseases. - 厚生労働省

第四十五条 都道府県知事は、引取業登録申請者が次の各号のいずれかに該当するとき、申請書に記載された第四十三条第一項第五号に掲げる事項が使用済自動車に搭載されている特定エアコンディショナーからのフロン類の適正かつ確実な回収の実施の確保に支障を及ぼすおそれがないものとして主務省令で定める基準に適合していないと認めるとき、又は申請書若しくはその添付書類のうちに重要な事項について虚偽の記載があり、若しくは重要な事実の記載が欠けているときは、その登録を拒否しなければならない。例文帳に追加

Article 45 (1) When the Parties Applying to Register as Collection Operators falls under any of the following and when the governor has found that the items listed in Article 43, Paragraph 1, Item 5 indicated in the written application do not conform to the standards set forth in the ordinance of the competent minister since it is possible that these will interfere with securing the implementation of the appropriate or smooth recovery of the Fluorocarbons from the Specified Air Conditioners which are installed in the End-of-Life Vehicles or when there has been falsification of important matters in the application or in the appended documents or when important matters are missing from these, the governor shall reject the registration.  - 日本法令外国語訳データベースシステム

三 法第六十六条の八第一項第三号に掲げる事実 同号に定める金額(当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は課税対象留保金額若しくは個別課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十八条の九十二第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額)のうち控除未済課税済配当等の額に達するまでの金額例文帳に追加

(iii) An event listed in Article 66-8(1)(iii) of the Act: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc., the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, taxable retained income or individually taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event under the provisions of the said paragraph or Article 68-92(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.  - 日本法令外国語訳データベースシステム

三 法第六十六条の八第一項に規定する内国法人に係る外国関係会社につき同項第三号に掲げる事実が生じた場合 同号に定める金額(当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は課税対象留保金額若しくは個別課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十八条の九十二第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額)のうち控除未済課税済配当等の額に達するまでの金額例文帳に追加

(iii) Where an event listed in Article 66-8(1)(iii) of the Act has occurred with regard to an affiliated foreign company related to a domestic corporation prescribed in the said paragraph: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc., the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, taxable retained income or individually taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event, under the provisions of the said paragraph or Article 68-92(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.  - 日本法令外国語訳データベースシステム

三 法第六十八条の九十二第一項第三号に掲げる事実 同号に定める金額(当該金額が当該連結法人に係る他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は個別課税対象留保金額若しくは課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十六条の八第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額)のうち控除未済課税済配当等の額に達するまでの金額例文帳に追加

(iii) An event listed in Article 68-92(1)(iii) of the Act: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc. related to the said consolidated corporation, the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating eligible retained income, individually taxable retained income or taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event under the provisions of the said paragraph or Article 66-8(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.  - 日本法令外国語訳データベースシステム

三 法第六十八条の九十二第一項に規定する連結法人に係る外国関係会社につき同項第三号に掲げる事実が生じた場合 同号に定める金額(当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は個別課税対象留保金額若しくは課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十六条の八第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額)のうち控除未済課税済配当等の額に達するまでの金額例文帳に追加

(iii) Where an event listed in Article 68-92(1)(iii) of the Act has occurred with regard to an affiliated foreign company related to a consolidated corporation prescribed in the said paragraph: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc., the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, individually taxable retained income or taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event, under the provisions of the said paragraph or Article 66-8(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.  - 日本法令外国語訳データベースシステム

第四条 次に掲げる船舶又は航空機(以下それぞれ「外国から来航した船舶」又は「外国から来航した航空機」という。)の長(長に代つてその職務を行う者を含む。以下同じ。)は、検疫済証又は仮検疫済証の交付(第十七条第二項の通知を含む。第九条を除き、以下同じ。)を受けた後でなければ、当該船舶を国内(本州、北海道、四国及び九州並びに厚生労働省令で定めるこれらに附属する島の区域内をいう。以下同じ。)の港に入れ、又は当該航空機を検疫飛行場以外の国内の場所(港の水面を含む。)に着陸させ、若しくは着水させてはならない。ただし、外国から来航した船舶の長が、検疫を受けるため当該船舶を第八条第一項に規定する検疫区域若しくは同条第三項の規定により指示された場所に入れる場合若しくは次条ただし書第一号の確認を受けた者の上陸若しくは同号の確認を受けた物若しくは第十三条の二の指示に係る貨物の陸揚のため当該船舶を港(第八条第一項に規定する検疫区域又は同条第三項の規定により指示された場所を除く。)に入れる場合又は外国から来航した航空機の長が、検疫所長(検疫所の支所又は出張所の長を含む。以下同じ。)の許可を受けて当該航空機を着陸させ、若しくは着水させる場合は、この限りでない。例文帳に追加

Article 4 The master or aircraft captain (including a person who fulfills a duty on behalf of them. The same shall apply hereinafter) of a marine vessel or aircraft listed below (hereinafter called as "vessel from abroad" or "aircraft from abroad" respectively) shall not put such a vessel into port in Japan (into Honshu, Hokkaido, Shikoku, Kyushu, or their neighboring islands, as specified by an Ordinance of the Health, Labour and Welfare Ministry. The same shall apply hereinafter), nor shall such aircraft land on the ground or on the enter waters, including waters in the ports, in Japan except quarantine airports, before a quarantine certificate or a provisional quarantine certificate (including notices listed in Article 17-2. The same shall apply hereinafter except Article 9) is delivered; provided however, that this shall not apply to cases where the master of a marine vessel from abroad puts the vessel into a quarantine area specified in Article 8-1 or any area specified by Article 8-3 in order to go through quarantine, or puts the vessel into port (except the quarantine area specified by Article 8-1 or any area specified by Article 8-3) in order to allow a person prescribed in Item 1 of the provisions of the following article to come ashore or unload cargo pursuant to the instructions in Article 13-2, or the aircraft captain of the aircraft from abroad lands an aircraft land or a marine vessel enters waters with the permission of the quarantine station chief (including a chief of quarantine station's branch office or field office. The same shall apply hereinafter).  - 日本法令外国語訳データベースシステム

シフトレバー11の操作によって前後運動すると共に回転するスライドシャフト12と,シフト作動とセレクト作動を行うシフトフォークシャフト131を有するトランスミッション本体13と,スライドシャフト12の前後運動及び回転トルクをシフトフォークシャフト131へ伝達するコントロールケーブル5と,コントロールケーブル5をスライド可能に挿通保持するケーブルカバー14とを備えるシフト装置1。例文帳に追加

This shift device 1 is furnished with a slide shaft 12 to move lengthwise and rotate by operation of the shift lever 11, the transmission main body 13 having a shift fork shaft 131 to carry out shift work and select work, a control cable 5 to transmit lengthwise motion and rotating torque of the slide shaft 12 to the shift fork shaft 131 and a cable cover 14 to insert and hold the control cable 5 free to slide. - 特許庁

(1) 特許出願が第37条(1)の要件を満たす場合は,特許庁は,特許付与について決定を下す。決定は書面により出願人に通知するものとし,また,特許公告及び特許登録簿への登録に係る国の手数料を納付しなければならない3月の期間を決定する。国の手数料が納付された場合は,特許庁は,特許付与に関する通知を速やかに特許庁公報において公告する。同時に,特許庁は,特許の書誌的陳述,発明の要約,発明の明細書,クレーム及び必要な場合は図面が含まれる詳細な特許公告を作成する。例文帳に追加

(1) If the patent application conforms with the requirements of Section 37, Paragraph one of this Law, the Patent Office shall take the decision regarding the grant of a patent. The decision shall be notified in writing to the applicant, as well as a time period of three months shall be determined, during which the State fee for the patent publication and the registration in the Patent Register shall be paid. If the State fee has been paid, the Patent Office shall publish the notification regarding the grant of a patent in as short a time period as possible in the Official Gazette of the Patent Office. Concurrently, the Patent Office shall prepare a full patent publication which shall include the bibliographic statement of the patent, abstract of the invention, description of the invention, claims and, if necessary, drawings. - 特許庁

第47 条に基づく本組合の清算手続における分配を行う日の時点において、各組合員等に関し、当該組合員等が出資を行うポートフォリオ投資において無限責任組合員が成功報酬を受領している場合で、かつ、(ⅰ)第29 条又は第47 条に基づき当該組合員等に対して行われた組合財産の分配額(現物分配の場合にはその分配時評価額を含む。以下本条において同じ。)の累計額(以下「対象分配累計額」という。)が、当該組合員等によりなされた出資履行金額の総額及び同金額の[α]%に相当する金額の合計額(以下「優先分配金額」という。)を下回るか、又は(ⅱ)当該組合員等が出資を行う各ポートフォリオ投資に関し無限責任組合員が受領した各成功報酬のそれぞれの金額のうち、対応する各ポートフォリオ投資に出資をする当該各組合員等の対象持分割合に相当する金額の合計額(以下「対象成功報酬累計額」という。)が、当該組合員等に係る対象分配累計額から当該組合員等の出資履行金額を控除した金額及び対象成功報酬累計額の合計額の[β]%を超える場合、無限責任組合員は、(x)以下の各号に定める金額のうちいずれか大きい金額又は(y)対象成功報酬累計額の金額のうち、いずれか小さい金額に相当する額を、本組合に速やかに返還するものとする。かかる返還金(以下「クローバック金額」という。)は、本組合への支払いをもって、当該組合員等の持分金額に帰属する。例文帳に追加

If, as of the date of distribution under the liquidation procedures of the Partnership pursuant to Article 47, the General Partner has received an incentive fee for a Portfolio Investment to which each Interested Partner has made contributions and (i) the cumulative amount of the Partnership Assets distributed to such Interested Partner pursuant to Article 29 or Article 47 (in the case of distribution in kind, including the Value at the Time of Distribution thereof; in this Agreement, the same applies) (the “Cumulative Distributed Amount”) is less than the sum of (a) the total Capital Contributions made by such Interested Partner and (b) an amount equal to [O]% thereof (such sum is hereinafter referred to as the “Preferred Distribution Amount”) or (ii) with respect to an incentive fee received by the General Partner in respect of each Portfolio Investment to which each Interested Partner made contribution, the total of the shares of such Interested Partner of such incentive fee in proportion to its Percentage Interest (the “Total Cumulative Incentive Fee Amount”) exceeds [Q]% of the sum of (A) the Cumulative Distributed Amount of such Interested Partner after the deduction of the total Capital Contributions made by such Interested Partner and (B) the Total Cumulative Incentive Fee Amount, the General Partner shall promptly return to the Partnership the amount equal to the lesser of (x) the larger of the amounts set forth in the items below or (y) the Total Cumulative Incentive Fee Amount. Upon payment to the Partnership, such refund (the “Clawback Amount”) shall be allocated to the Interest Amount of such Interested Partner.  - 経済産業省

安全かつ経口投与で高い効力を有するミトコンドリア病、特に慢性進行性外眼筋麻痺症候群(CPEO)、MERRF(赤色ぼろ線維を持つミトコンドリア異常を伴うミオクローヌスてんかん)、MELAS(ミトコンドリア筋症脳症高乳酸血症、脳卒中様症状)、ミトコンドリア遺伝子変異による糖尿病、心筋症、アルツハイマー痴呆症、聴覚障害、網膜変性疾患等の予防又は治療薬を提供すること。例文帳に追加

To obtain a prophylactic or therapeutic agent having safety and high efficacy by oral administration, against mitochondrial disease, especially chronic progressive external ophthalmoplegia syndrome(CPEO), MERRF(myoclonus epilepsy with ragged-red fiber), MELAS(mitochondrial encephalopathy, lactic acidosis and stroke) and diabetes, cardiomyopathy, Alzheimer's dementia, auditory difficulties, and retinal degenerative disease caused by mitochondrial genetic variation. - 特許庁

少なくともモータでクリープトルクを発生させることができる車両のモータトルク制御装置において、車速を検出する車速検出手段と、アクセル開度を検出するアクセル開度検出手段と、ブレーキ踏み込み状態を検出するブレーキ踏み込み状態検出手段と、を備え、車速が規定値以下であり、アクセル開度が略ゼロ、ブレーキ踏み込み状態がブレーキ力を増加させる方向である場合には、モータトルクを速やかにゼロとし、ブレーキ踏み込み状態がブレーキ力を減少させる方向である場合には、ブレーキの踏み込み量に応じてモータトルクを発生させる。例文帳に追加

When the car speed is at or below a specified value and the opening of the accelerator is substantially zero and the brake tread-in state is in the direction of increasing the braking force, this motor torque controller quickly zeroes the motor torque; and when the brake tread-in state is in the direction of decreasing the braking force, this generates motor torque, according to the amount of treading in of the brake. - 特許庁

記録紙両面に画像を形成する再給紙手段を有する引き出し可能なユニットの再給紙手段が該ユニットの支持枠体に底部に構成され該再給紙手段の通紙側の反対面に弾性部材を有し、該支持枠体と弾性部材を有する開閉可能なガイド板とを係止できる係止手段を有し、弾性部材を有するガイド板の面に対向する装置本体面に位置決め部材を有する補助案内部材を備え、該位置決め部材に案内されるユニットの挿入時、前記ユニット板の係止後、所定位置まで進み、該弾性部材と位置決め部材からなる押止手段を介して前記ユニット板の前側端部を前記支持枠体に押止して位置決めできる構成である画像形成装置を提供する。例文帳に追加

The image forming apparatus is constituted so that a side end part of a unit plate can be stopped and positioned on the support frame body via a stopping means composed of the elastic member and the positioning member by advancing up to a prescribed position after locking the unit plate when inserting the unit guided by the positioning member. - 特許庁

発光波長の異なる複数の光源と、一方の面に複数の微細なプリズムを有し、他方の面が平面であるプリズムシートとを備え、前記プリズムシートの入射面側に、前記複数の光源を所定の角度に傾けて配置することにより前記プリズムシートの入射面側より所定の角度をもって入射された複数の光源からの入射光をプリズムシートの出射面側より混色させた出射光として出力する光源装置であって、前記各光源とプリズムシートの間に、対応する光源から出射された波長領域の光線を透過し、他の波長領域の光線を反射するバンドパスミラーが設けられていることを特徴とする。例文帳に追加

The light source device is characterized in that a bandpass mirror transmitting light rays in a wavelength region emitted from the corresponding light source and reflecting light rays in the other wavelength regions is arranged between each light source and the prism sheet. - 特許庁

第六十六条の九の八 第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人(当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。)につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度(以下この条において「前十年以内の各事業年度」という。)において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額(この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。)があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation:  - 日本法令外国語訳データベースシステム

第六十八条の九十三の八 第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係法人(当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。)につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度(以下この条において「前十年以内の各連結事業年度」という。)において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内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された金額(この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。)があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:  - 日本法令外国語訳データベースシステム

4 裁判所は、法第三百十六条の三十三第一項の申出に対する決定若しくは同項の決定を取り消す決定、法第三百十六条の三十四第四項の規定による公判期日又は公判準備への出席を許さない旨の決定、法第三百十六条の三十六第一項、第三百十六条の三十七第一項若しくは第三百十六条の三十八第一項の申出に対する決定、法第三百十六条の三十九第一項に規定する措置を採る旨の決定若しくは同項の決定を取り消す決定又は同条第四項若しくは第五項に規定する措置を採る旨の決定をしたときは、公判期日においてこれをした場合を除き、速やかに、その旨を訴訟関係人に通知しなければならない。例文帳に追加

(4) When the court issues an order on a request as set forth in Article 316-33, paragraph (1) of the Code or an order revoking an order as set forth in said paragraph, an order to the effect that it shall not permit appearance for a trial date or during trial preparation under the provisions of Article 316-34, paragraph (4) of the Code, an order on a request as set forth in Article 316-36, paragraph (1) of the Code, Article 316-37, paragraph (1) of the Code, or Article 316-38, paragraph (1) of the Code, an order for measures as prescribed in Article 316-39, paragraph (1) of the Code or an order revoking an order as set forth in said paragraph, or an order for measures as prescribed in paragraph (4) or (5) of said Article, except in the case of having issued said order on a trial date, it shall promptly notify the persons concerned in the case to that effect.  - 日本法令外国語訳データベースシステム

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

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

加熱手段を有し回転可能な略円盤状の乾燥用ディスク2と、乾燥用ディスク2上に塗料粕を噴霧する噴霧器3と、乾燥用ディスク2に当接して配置され、乾燥済塗料粕を乾燥用ディスク表面から掻き取るスクレーパー4と、乾燥用ディスク2とスクレーパー4とが当接する部位にエアを吹き付けるエアブロワー5を備えることを特徴とするディスク型塗料粕乾燥装置1。例文帳に追加

The disc type coating material dregs drying apparatus 1 is provided with a nearly disc like rotary drying disc 2 having a heating means, a spray 3 for spraying the coating material dregs on the drying disc 2, a scraper 4 for scraping the dried coating material dregs from the drying disc and an air blower 5 blowing air to a part where the drying disc 2 is in contact with the scraper 4. - 特許庁

例文

第六十六条の八 第六十六条の六第一項の規定の適用を受けた内国法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る同条第二項第一号に規定する外国関係会社(当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。)につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度(以下この条において「前十年以内の各事業年度」という。)において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額(この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。)があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 66-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation:  - 日本法令外国語訳データベースシステム

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Copyright © Japan Patent office. 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。
  
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