「たにつき」に関連した英語例文の一覧と使い方(237ページ目) - Weblio英語例文検索

既に3つの銀行が検討の表明をされたわけですけれども、これまで巷間言われてきたのが、年度内の注入をする場合は、定款変更であるとか審査の手続きを考えると、2か月ぐらいの余裕が必要なのではないかと、逆算すると2月10日とか、この辺がタイムリミットなのではないかというようなことは言われていたわけですけれども、既に2月の後半に入ってきて、公的資金の年度内注入に関しては、とりあえずこの3行で打止めということになるというご認識でよろしいのでしょうか。例文帳に追加

Three banks have already announced their intentions to consider filing an application. It has been said that two months or so will be needed for procedures like revisions of the articles of incorporation and screening, which means that dates around February 10 would have been the deadline for the application. However, we have already entered the latter half of February, so am I correct in understanding that there will not be any more banks beyond those three that will receive the injection of public funds within the current fiscal year?  - 金融庁

クランクケース２に支持されるクランク軸１に固定された駆動側スプロケット２７と、シリンダヘッド１５に支持されるカムシャフト２２に固定された従動側のスプロケット２８とに巻き掛けられるタイミングチェーン２９を収容する収容スペースとしてのチェーン室３０がエンジン本体１０内に形成されており、エンジン本体１０にはチェーン室３０内に突出して複数の冷却フィン３１が設けられている。例文帳に追加

A chain chamber 30 as a storage space storing timing chain 29 wound around a drive side sprocket 27 fixed on a crankshaft 1 supported by the crank case 2 and a driven side sprocket 28 fixed on a camshaft 22 supported by the cylinder head 15 is formed in the engine main body 10, and a plurality of cooling fins 31 are provided on the engine main body projecting in the chain chamber 30. - 特許庁

プラスチックフィルム支持体上に親水性層、画像形成層を順じ設けてなる平版印刷用原版において、該画像形成層中に水溶性バインダー、熱溶融性粒子を有し、該親水性層に突出したマット剤を有し、該水溶性バインダーの少なくとも１種類以上の数平均分子量が３０，０００〜２，０００，０００未満であり、且つ、平均分子量が３０，０００〜２，０００，０００未満の水溶性バインダーの固形分中の全添加量をＮ（％）とし、親水性層より突出した最も大きなマット剤の高さをｈ（μｍ）とした時、以下の関係式１を満足する平版印刷用原版。例文帳に追加

The original plate for lithographic printing, which is constituted by providing a hydrophilic layer and an image forming layer sequentially on a plastic film support, has water-soluble binders and hot-melt particles in the image forming layer and has a mat agent projecting in the hydrophilic layer. - 特許庁

柱梁架構２を構成する天井梁４及び床梁５は、溝形鋼であり、補強柱３には、その上下端部に端部プレート６が設けられ、さらに、その上下端部側面からこの補強柱３の材軸方向に突出した接合プレート７が設けられており、上側の接合プレート７が天井梁４のウェブ部４ｂへ接合されるとともに、下側の接合プレート７が床梁５のウェブ部５ｂへ接合されて、柱梁架構２内に補強柱３が設置されている。例文帳に追加

The joint plate 7 on the upper side is joined with a web part 4b of the ceiling beam 4, and the joint plate 7 on the lower side is joined with a web part 5b of the floor beam 5 to install the reinforcing column 3 in the column and beam frame 2. - 特許庁

四　認知症対応型共同生活介護、地域密着型特定施設入居者生活介護又は地域密着型介護老人福祉施設入所者生活介護につき第一項の申請があった場合において、当該市町村又は当該申請に係る事業所の所在地を含む区域（第百十七条第二項第一号の規定により当該市町村が定める区域とする。以下この号において「日常生活圏域」という。）における当該地域密着型サービスの利用定員の総数が、同条第一項の規定により当該市町村が定める市町村介護保険事業計画において定める当該市町村又は当該日常生活圏域の当該地域密着型サービスの必要利用定員総数に既に達しているか、又は当該申請に係る事業者の指定によってこれを超えることになると認めるとき、その他の当該市町村介護保険事業計画の達成に支障を生ずるおそれがあると認めるとき。例文帳に追加

(iv) in a case when an appointment as service provider as set forth in paragraph (1) was filed for Communal Daily Long-Term Care for a Dementia Patient, Daily Life Long-Term Care for a Person Admitted to a Community-Based Specified Facility, or Admission to a Community-Based Facility for Preventive Daily Long-Term Care of the Elderly Covered by Public Aid, when it is determined that the total capacity of users of said Community-Based Service in said Municipality or in the area including the location of the Business Office pertaining to said application (which means an area provided by said Municipality pursuant to the provisions of Article 117, paragraph (2), item (i); herein referred to as "Daily Activities Area" in this item) has been reached or is it determined that said total number will be exceeded by the appointment as service provider pertaining to said application for the total capacity of necessary users for said Community-Based Service in said Municipality or said Daily Activities Area provided by Municipal Insured Long-Term Care Service Plan provided by said Municipality pursuant to the provisions of paragraph (1) of the same Article, or when it is determined that it is likely to cause problems with the accomplishment of said Municipal Insured Long-Term Care Service Plan.  - 日本法令外国語訳データベースシステム

二　当該外国法人と他の外国法人（その発行済株式等の全部又は一部が個人又は内国法人により所有されているものに限る。以下この項において「他の外国法人」という。）との間に一又は二以上の外国法人（以下この項において「出資関連外国法人」という。）が介在している場合であつて、当該個人又は内国法人、当該他の外国法人、出資関連外国法人及び当該外国法人が株式等の所有を通じて連鎖関係にある場合　当該個人又は内国法人の当該他の外国法人に係る持株割合、当該他の外国法人の出資関連外国法人に係る持株割合、出資関連外国法人の他の出資関連外国法人に係る持株割合及び出資関連外国法人の当該外国法人に係る持株割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合）例文帳に追加

(ii) Where a single foreign corporation or two or more foreign corporations intervene(s) between the said foreign corporation and any other foreign corporation (limited to any other foreign corporation the whole or a part of whose issued shares, etc. are held by an individual or domestic corporation; hereinafter referred to as the "other foreign corporation" in this paragraph) (hereinafter such intervening foreign corporation(s) shall be referred to as a "capital contribution-related foreign corporation(s)" in this paragraph) and the said individual or domestic corporation, the said other foreign corporation, capital contribution-related foreign corporation(s) and the said foreign corporation have a linkage through holding the shares, etc.: The ratio obtained by multiplying the ratio of shareholding of the said individual or domestic corporation pertaining to the said other foreign corporation sequentially by the said other foreign corporation's ratio of shareholding pertaining to the capital contribution-related foreign corporation(s), by the capital contribution-related foreign corporation's(s') ratio of shareholding pertaining to other capital contribution-related foreign corporation(s), and by the capital contribution-related foreign corporation's(s') ratio of shareholding pertaining to the said foreign corporation (where there are two or more linkages, the sum of the ratios calculated for each of them).  - 日本法令外国語訳データベースシステム

二　当該外国法人と他の外国法人（その議決権の全部又は一部が個人又は内国法人により所有されているものに限る。以下この項において「他の外国法人」という。）との間に一又は二以上の外国法人（以下この項において「出資関連外国法人」という。）が介在している場合であつて、当該個人又は内国法人、当該他の外国法人、出資関連外国法人及び当該外国法人が議決権の所有を通じて連鎖関係にある場合　当該個人又は内国法人の当該他の外国法人に係る議決権割合、当該他の外国法人の出資関連外国法人に係る議決権割合、出資関連外国法人の他の出資関連外国法人に係る議決権割合及び出資関連外国法人の当該外国法人に係る議決権割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合）例文帳に追加

(ii) Where a single foreign corporation or two or more foreign corporations intervene(s) between the said foreign corporation and any other foreign corporation (limited to any other foreign corporation the whole or a part of whose voting rights are held by an individual or domestic corporation; hereinafter referred to as the "other foreign corporation" in this paragraph) (hereinafter such intervening foreign corporation(s) shall be referred to as a "capital contribution-related foreign corporation(s)" in this paragraph) and the said individual or domestic corporation, the other foreign corporation, capital contribution-related foreign corporation(s) and the said foreign corporation have a linkage through holding the voting rights: The ratio obtained by multiplying the ratio of voting rights of the said individual or domestic corporation pertaining to the said other foreign corporation sequentially by the said other foreign corporation's ratio of voting rights pertaining to the capital contribution-related foreign corporation(s), by the capital contribution-related foreign corporation's(s') ratio of voting rights pertaining to other capital contribution-related foreign corporation(s), and by the capital contribution-related foreign corporation's(s') ratio of voting rights pertaining to the said foreign corporation (where there are two or more linkages, the sum of the ratios calculated for each of them).  - 日本法令外国語訳データベースシステム

二　当該外国法人と他の外国法人（その株式等の請求権の全部又は一部が個人又は内国法人により所有されているものに限る。以下この項において「他の外国法人」という。）との間に一又は二以上の外国法人（以下この項において「出資関連外国法人」という。）が介在している場合であつて、当該個人又は内国法人、当該他の外国法人、出資関連外国法人及び当該外国法人が株式等の請求権の所有を通じて連鎖関係にある場合　当該個人又は内国法人の当該他の外国法人に係る請求権割合、当該他の外国法人の出資関連外国法人に係る請求権割合、出資関連外国法人の他の出資関連外国法人に係る請求権割合及び出資関連外国法人の当該外国法人に係る請求権割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合）例文帳に追加

(ii) Where a single foreign corporation or two or more foreign corporations intervene(s) between the said foreign corporation and any other foreign corporation (limited to any other foreign corporation the whole or a part of whose claims vested in the shares, etc. are held by an individual or domestic corporation; hereinafter referred to as the "other foreign corporation" in this paragraph) (hereinafter such intervening foreign corporation(s) shall be referred to as a "capital contribution-related foreign corporation(s)" in this paragraph) and the said individual or domestic corporation, the said other foreign corporation, capital contribution-related foreign corporation(s) and the said foreign corporation have a linkage through holding the claims vested in the shares, etc.: The ratio obtained by multiplying the ratio of claims of the said individual or domestic corporation pertaining to the said other foreign corporation sequentially by the said other foreign corporation's ratio of claims pertaining to the capital contribution-related foreign corporation(s), by the capital contribution-related foreign corporation's(s') ratio of claims pertaining to other capital contribution-related foreign corporation(s), and by the capital contribution-related foreign corporation's(s') ratio of claims pertaining to the said foreign corporation (where there are two or more linkages, the sum of the ratios calculated for each of them).  - 日本法令外国語訳データベースシステム

二　前項の他方の法人の株主等である法人（前号に掲げる場合に該当する同号の株主等である法人を除く。）と同項の一方の法人との間にこれらの者と発行済株式等の所有を通じて連鎖関係にある一又は二以上の法人（以下この号において「出資関連法人」という。）が介在している場合（出資関連法人及び当該株主等である法人がそれぞれその発行済株式等の百分の五十以上の数又は金額の株式又は出資を当該一方の法人又は出資関連法人（その発行済株式等の百分の五十以上の数又は金額の株式又は出資が当該一方の法人又は他の出資関連法人によつて所有されているものに限る。）によつて所有されている場合に限る。）　当該株主等である法人の有する当該他方の法人の株式又は出資の数又は金額が当該他方の法人の発行済株式等のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である法人につきそれぞれ計算した割合の合計割合）例文帳に追加

(ii) Where a single corporation or two or more corporations intervene(s) between a corporation which is a shareholder, etc. of the other corporation set forth in the preceding paragraph (excluding a corporation which is a shareholder, etc. set forth in the preceding item falling under the case listed in the said item) and the said one of the two corporations set forth in the preceding paragraph and has(have) a linkage with them through holding the issued shares, etc. (hereinafter such intervening corporation(s) shall be referred to as a "capital contribution-related corporation(s)" in this item) (limited to the case where 50 percent or more of the number or the amount of the issued shares, etc. of each of a capital contribution-related corporation(s) and the said corporation which is a shareholder, etc. are held by the said one of the two corporations or a capital contribution-related corporation(s) (such one of the two corporations or capital contribution-related foreign corporation(s) shall be limited to those 50 percent or more of the number or the amount of whose issued shares, etc. are held by the said one of the two corporations or other capital contribution-related corporation(s))): The ratio of the number or the amount of shares or capital contributions of the said other corporation held by the said corporation which is a shareholder, etc. out of the total issued shares, etc. of the said other corporation (where there are two or more such corporations which are shareholders, etc., the sum of the ratios calculated for each of them).  - 日本法令外国語訳データベースシステム

５　法第六十八条の九十第二項第二号に規定する欠損の金額に係る調整を加えた金額は、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（特定外国子会社等（法第四十条の四第一項又は第六十六条の六第一項に規定する特定外国子会社等を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の十五第五項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。例文帳に追加

(5) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 68-90(2)(ii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of paragraph (1), paragraph (2) or paragraph (3), with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years before the first day of the relevant business year (excluding business years during which the company did not fall under the category of a specified foreign subsidiary company, etc. (including specified foreign subsidiary companies, etc. prescribed in Article 40-4(1) or Article 66-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-15(5)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income).  - 日本法令外国語訳データベースシステム

二　前項の他方の法人の株主等である法人（前号に掲げる場合に該当する同号の株主等である法人を除く。）と同項の一方の法人との間にこれらの者と発行済株式等の所有を通じて連鎖関係にある一又は二以上の法人（以下この号において「出資関連法人」という。）が介在している場合（出資関連法人及び当該株主等である法人がそれぞれその発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式等を当該一方の法人又は出資関連法人（その発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式等が当該一方の法人又は他の出資関連法人によつて所有されているものに限る。）によつて所有されている場合に限る。）　当該株主等である法人の有する当該他方の法人の株式等の数又は金額が当該他方の法人の発行済株式等の総数又は総額のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である法人につきそれぞれ計算した割合の合計割合）例文帳に追加

(ii) Where a single corporation or two or more corporations are interposed between a corporation which is a shareholder, etc. of the second corporation set forth in the preceding paragraph (excluding a corporation which is a shareholder, etc. set forth in the preceding item falling under the case listed in said item) and the first corporation set forth in the preceding paragraph, and this single corporation or two or more corporations have a link with the other corporations through the holding of issued shares, etc. (hereinafter such interposed corporations shall be referred to as "corporations related through capital contribution" in this item) (limited to the case where over 50 percent of the total number or the total amount of the issued shares, etc. of both the corporations related through capital contribution and the corporation which is the shareholder, etc. are held by the first corporation or by a corporation related through capital contribution (this shall be limited to those for whom over 50 percent of the total number or the total amount of the issued shares, etc. are held by said first corporation or by another corporation related through capital contribution)): The ratio of the number or the amount of shares, etc. of the second corporation that are held by said corporation which is a shareholder, etc. out of the total issued shares, etc. of said second corporation (where there are two or more such corporations which are shareholders, etc., the sum of the ratios calculated for each of them).  - 日本法令外国語訳データベースシステム

２０　第二項から第六項まで及び第八項から第十八項までの規定は、法第六条第八項に規定する国内金融機関等につき同項において準用する同条第四項本文、第六項及び第七項の規定の適用がある場合について準用する。この場合において、第三項中「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（以下この項、次項及び第八項において「住所等」という。）」とあり、及び「氏名又は名称及び国外にある住所等」とあるのは「名称及び本店又は主たる事務所の所在地」と、第四項及び第八項中「氏名又は名称及び国外にある住所等」とあるのは「名称及び本店又は主たる事務所の所在地」と、第十一項中「非居住者又は外国法人」とあるのは「非居住者若しくは外国法人又は法第六条第八項に規定する国内金融機関等」と読み替えるものとする。例文帳に追加

(20) The provisions of paragraph (2) to paragraph (6), and paragraph (8) to paragraph (18) shall apply mutatis mutandis where a domestic financial institution, etc. prescribed in Article 6(8) of the Act shall be subject to the provisions of the main clause of paragraph (4) of the said Article as well as paragraph (6) and paragraph (7) of the said Article, all of which shall be applied mutatis mutandis pursuant Article 6(8) of the Act. In this case, in paragraph (3), the term "the name and domicile or residence or the location of the person's head office or principal office (hereinafter referred to as "domicile, etc." in this paragraph, the next paragraph and paragraph (8)), each of which is located outside Japan" and the term "name and domicile, etc. located outside Japan" shall be deemed to be replaced with "name and the location of the person's head office or principal office"; in paragraph (4) and paragraph (8), the term "name and domicile, etc. located outside Japan" shall be deemed to be replaced with "name and the location of the person's head office or principal office"; and in paragraph (11), the term "nonresident or foreign corporation" shall be deemed to be replaced with "nonresident or foreign corporation, or domestic financial institution, etc. prescribed in Article 6(8) of the Act."  - 日本法令外国語訳データベースシステム

３１　第十三項から第十七項まで及び第十九項から第二十九項までの規定は、法第六条第八項に規定する国内金融機関等につき同項において準用する同条第四項本文、第六項及び第七項の規定の適用がある場合について準用する。この場合において、第十四項中「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（以下この項、次項及び第十九項において「住所等」という。）」とあり、及び「氏名又は名称及び国外にある住所等」とあるのは「名称及び本店又は主たる事務所の所在地」と、第十五項及び第十九項中「氏名又は名称及び国外にある住所等」とあるのは「名称及び本店又は主たる事務所の所在地」と、第二十二項中「非居住者又は外国法人」とあるのは「非居住者若しくは外国法人又は法第六条第八項に規定する国内金融機関等」と読み替えるものとする。例文帳に追加

(31) The provisions of paragraphs (13) to (17), and paragraphs (19) to (29) shall apply mutatis mutandis where a domestic financial institution, etc. prescribed in Article 6, paragraph (8) of the Act is be subject to the provisions of the main clause of paragraph (4) of said Article as well as paragraph (6) and paragraph (7) of said Article, all of which shall apply mutatis mutandis pursuant Article 6, paragraph (8) of the Act. In this case, in paragraph (14), the term "the name and domicile or residence or the location of the person's head office or principal office (hereinafter referred to as "domicile, etc." in this paragraph, the following paragraph and paragraph (19)), each of which is located outside Japan" and the term "name and domicile, etc. outside Japan" shall be deemed to be replaced with "name and the location of the person's head office or principal office"; in paragraph (15) and paragraph (19), the term "name and domicile, etc. outside Japan" shall be deemed to be replaced with "name and the location of the person's head office or principal office"; and in paragraph (22), the term "nonresident or foreign corporation" shall be deemed to be replaced with "nonresident or foreign corporation, or domestic financial institution, etc. prescribed in Article 6, paragraph (8) of the Act."  - 日本法令外国語訳データベースシステム

英国外の領域において納付される租税を英国の租税から控除することに関する英国の法令（その一般原則に影響を及ぼさないものに限る。）の規定に従い、(a)日本国内の源泉から生ずる所得、利得又は課税譲渡収益につき、日本国の法令及びこの条約の規定に従い直接に又は源泉徴収によって納付される日本国の租税（配当については、配当の支払の基因となった利得について納付される租税を除く。）は、当該日本国の租税の算定の基礎となった当該所得、利得又は課税譲渡収益について算定される英国の租税から控除する。(b)日本国の居住者である法人が、その議決権のある株式の十パーセント以上を直接又は間接に支配する英国の居住者である法人に支払う配当に関しては、英国の租税からの控除を行うに当たり、(a)の規定に基づいて控除される日本国の租税のほかに、当該日本国の居住者である法人が当該配当の支払の基因となった利得について納付する日本国の租税を考慮に入れるものとする。例文帳に追加

Subject to the provisions of the laws of the United Kingdom regarding the allowance as a credit against United Kingdom tax of tax payable in a territory outside the United Kingdom (which shall not affect the general principle hereof): (a) Japanese tax payable under the laws of Japan and in accordance with this Convention, whether directly or by deduction, on income, profits or chargeable gains from sources within Japan(excluding in the case of a dividend, tax payable in respect of the profits out of which the dividend is paid) shall be allowed as a credit against any United Kingdom tax computed by reference to the same income, profits or chargeable gains by reference to which the Japanese tax is computed; (b) in the case of a dividend paid by a company which is a resident of Japan to a company which is a resident of the United Kingdom and which controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividend, the credit shall take into account (in addition to any Japanese tax for which credit maybe allowed under the provisions of subparagraph (a) of this paragraph) the Japanese tax payable by the company in respect of the profits out of which such dividend is paid.  - 財務省

３　会社法第三百十条（第一項及び第五項を除く。）（議決権の代理行使）の規定は、第一項の場合について準用する。この場合において、同条第二項中「前項」とあり、及び同条第三項中「第一項」とあるのは「保険業法第四十四条の二第一項」と、同条第三項、第四項、第六項及び第七項中「株式会社」とあるのは「相互会社」と、同条第四項中「第二百九十九条第三項」とあるのは「保険業法第四十九条第一項において準用する第二百九十九条第三項」と、同条第七項中「株主（前項の株主総会において決議をした事項の全部につき議決権を行使することができない株主を除く。次条第四項及び第三百十二条第五項において同じ。）」とあるのは「社員」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

(3) The provision of Article 310 (excluding paragraphs (1) and (5)) (Proxy Voting) of the Companies Act shall apply mutatis mutandis to paragraph (1). In this case, the term "preceding paragraph" in paragraph (2) of that Article and the term "paragraph (1)" in paragraph (3) of that Article shall be deemed to be replaced with "Article 44-2, paragraph (1) of the Insurance Business Act"; the term "Stock Company" in Article 310, paragraphs (3), (4), (6) and (7) shall be deemed to be replaced with "Mutual Company"; the term "Article 299, paragraph (3)" in Article 310, paragraph (4) shall be deemed to be replaced with "Article 299, paragraph (3) as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Insurance Business Act"; and the term "shareholders (excluding the shareholders who may not exercise their votes on all matters which may be resolved at the shareholders meeting under the preceding paragraph. The same shall apply in paragraph (4) of the following Article and in Article 312, paragraph (5))" in Article 310, paragraph (7) shall be deemed to be replaced with "members"; 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

第八百七十九条　第八百六十八条第一項の規定にかかわらず、法人が株式会社の総株主（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株主を除く。次項において同じ。）の議決権の過半数を有する場合には、当該法人（以下この条において「親法人」という。）について特別清算事件、破産事件、再生事件又は更生事件（以下この条において「特別清算事件等」という。）が係属しているときにおける当該株式会社についての特別清算開始の申立ては、親法人の特別清算事件等が係属している地方裁判所にもすることができる。例文帳に追加

Article 879 (1) Notwithstanding the provisions of Article 868(1), in cases where a juridical person has a majority of the voting rights of all shareholders of a Stock Company (excluding shareholders who are unable to exercise voting rights on all the matters which may be resolved at the shareholders meeting; the same shall apply in the following paragraph), if a special liquidation case, a bankruptcy case, a rehabilitation case or a reorganization case (hereinafter referred to as a "Special Liquidation Case, etc." in this Article) is pending with regard to such juridical person (hereinafter referred to as the "Parent Juridical Person" in this Article), a petition for commencement of special liquidation relating to such Stock Company may be filed alternatively with the district court before which the Special Liquidation Case, etc. of the Parent Juridical Person is pending.  - 日本法令外国語訳データベースシステム

６　金融商品取引業者等は、金融商品取引業等（投資助言・代理業を除く。第八項及び第五十六条第一項において同じ。）の廃止をし、合併（当該金融商品取引業者等が合併により消滅する場合の当該合併に限る。）をし、合併及び破産手続開始の決定以外の理由による解散をし、分割による事業の全部若しくは一部の承継をさせ、又は事業の全部若しくは一部の譲渡をしようとするときは、その日の三十日前までに、内閣府令で定めるところにより、その旨を公告するとともに、すべての営業所又は事務所の公衆の目につきやすい場所に掲示しなければならない。例文帳に追加

(6) When a Financial Instruments Business Operator, etc. intends to abolish Financial Instruments Business, etc. (excluding Investment Advisory and Agency Business; the same shall apply in paragraph (8) and Article 56(1)), implement a merger (limited to mergers where said Financial Instruments Business Operator, etc. extinguishes upon merger), dissolve due to reasons other than a merger or the decision of commencement of bankruptcy proceedings, have all or part of its business succeeded to upon company split, or transfer all or part of its business, he/she shall, by 30 days prior to that day, give a public notice to that effect and post a notice to that effect in a place easily seen by the public at all of its business offices or offices pursuant to the provisions of a Cabinet Office Ordinance.  - 日本法令外国語訳データベースシステム

変更に係る事項」と、「登録しなければならない。この場合において、内閣総理大臣は、第二十九条の登録を受けようとする者が業として特定投資運用行為を行おうとするときは、あらかじめ、その者が当該特定投資運用行為を行う業務を適確に遂行するに足りる人的構成を有する者であるかどうかにつき、当該業務の内容及び方法を勘案して関係があると認められる国土交通大臣その他の政令で定める行政機関の長の意見を聴くものとする」とあるのは「登録しなければならない例文帳に追加

"matters pertaining to the change," the term "shall register the following matters in a registry of Financial Instruments Business Operators, except when he/she refuses the registration under the provisions of paragraph (1) of the following Article. In this case, when the person who intends to obtain the registration set forth in Article 29 intends to conduct Specified Investment Management Activities in the course of business, the Prime Minister shall, in advance, hear the opinions of the Minister of Land, Infrastructure, Transport and Tourism or another head of an administrative organ specified by a Cabinet Order which is found to be related thereto, with regard to whether or not the person has a personnel structure sufficient to carry out business of conducting said Specified Investment Management Activities in an appropriate manner, taking into consideration the contents and method of said business" in that paragraph shall be deemed to be replaced with "shall register the following matters in a registry of Financial Instruments Business Operators, except when he/she refuses the registration under the provisions of paragraph (1) of the following Article."  - 日本法令外国語訳データベースシステム

第百八十条　第七条第一項第五号（外国法人の課税所得の範囲）及び前二条の規定は、次の各号に掲げる法人で政令で定める要件を備えているもののうち当該各号に定める国内源泉所得の支払を受けるものが、政令で定めるところにより、当該支払を受けるものが当該要件を備えていること及びその支払を受けることとなる国内源泉所得が当該各号に定める国内源泉所得に該当することにつきその法人税の納税地の所轄税務署長（以下この条において「所轄税務署長」という。）の証明書の交付を受け、その証明書を当該国内源泉所得の支払をする者に提示した場合には、その証明書が効力を有している間に支払を受ける当該国内源泉所得については、適用しない。例文帳に追加

Article 180 (1) Where a corporation specified in each of the following items that satisfies the requirements specified by a Cabinet Order, and which receives payment of domestic source income specified in the relevant item has obtained, pursuant to the provision of a Cabinet Order, a certificate issued by the competent district director having jurisdiction over the place for tax payment concerning corporation tax (hereinafter referred to as the "competent district director" in this Article), certifying that the corporation which receives the said payment satisfies the said requirements and that the domestic source income to be received falls under the category of domestic source income specified in the relevant item, and the corporation has presented the certificate to the person who pays the domestic source income, the provisions of Article 7(1)(v) (Scope of Taxable Income of Foreign Corporations) and the preceding two Articles shall not apply to the said domestic source income to be received while the certificate remains valid:  - 日本法令外国語訳データベースシステム

本発明は、トレンチ絶縁型の半導体装置及びその製造方法において、トレンチ絶縁型の半導体装置及びその製造方法において、凸形状に突出しているトレンチ充填絶縁物がその側面から大きくえぐられて半導体基板のトレンチトップコーナー部が露出することに起因する素子特性や信頼性の劣化を防止することができる半導体装置及びその製造方法を提供することを目的とする。例文帳に追加

To provide a semiconductor device and its manufacturing method which can prevent deterioration of element characteristic and reliability which are to be caused by phenomena that a trench filling insulating material which is protruded in a protruding shape is largely hollowed from its side surface, and a trench top corner part of a semiconductor substrate is exposed, in a semiconductor device of a trench insulating type and its manufacturing method. - 特許庁

ハンドルを回転させることにより発生するトルクをコアに伝達するトルク伝達部と、該伝達部からのトルクが滑りなくコアに負荷されるようにコアを挟み込むグリッパーと、前記コアの上面に取り付けられ、該コアの中心から外側に突き出たアームを備えている変位指示器と、前記変位指示器が指示する変位を測定する変位計とから構成することにより，現場にねじり試験装置を設置することが可能であり，リアルタイムに弾性定数とねじり強度を測定することができる。例文帳に追加

By this constitution, the reduction in test cost and the optimum restoration and repairing on the spot are enabled. - 特許庁

歯ブラシは、ブラシ柄部４０の首部に替えブラシヘッド５０を着脱可能であって、ブラシ柄部４０は、首部端から軸方向に四角柱状に穿孔され、首部一側面に被掛止隙間Gを備える挿し込み穴４１を有し、替えブラシヘッド５０は、断面異形の挿し込み首部Ｎから軸方向に突出して挿し込み穴４１に挿入可能で被掛止隙間Ｇと相係合可能な掛止爪片５１と、掛止爪片５１の裏面側に一体的に突出した突起５１ａに支持されてなる長方体状の軟質シリコンゴム塊５２とからなる。例文帳に追加

This toothbrush comprises a brush handle 40 and a brush head 50 that can be replaced and detachably attached to the neck of the brush handle 40. - 特許庁

コアフィラメントと、少なくとも１層のシースフィラメントとを層撚り構造に撚り合わせて１本のストランドとし、更に、複数本のストランドを、コアストランドと、少なくとも１層のシースストランドとからなる層撚り構造に撚り合わせて１本のコードとした複撚り構造のスチールコードであって、ストランドを構成する少なくとも１層において、同じ層内に配置されるフィラメントよりも径方向外側に突出した１本以上の軟質金属又は非金属製のフィラメントを含むストランドを、コアストランド又はシースストランド中に１本以上含むスチールコード。例文帳に追加

The double-twisted structure steel cord is obtained by twisting a core filament with at least one layer sheath filaments as a layer-twisted structure to form one strand, further twisting a plurality of strands as the layer-twisted structure consisting of a core strand and at least one layer of sheath strands to form one steel cord. - 特許庁

回転盤２の中心部に草刈機の回転駆動軸を取り付ける構成にし、回転盤の外周部に刃物１１を取付軸１２で回転可能に取り付けており、刃物は、回転盤と一緒に回転しつつ、回転盤の外周から放射方向に突出し、草に衝突すると、草を切り、切断困難物に衝突すると、取付軸の周りに回転して回転盤の中心部側に後退する草刈機用刃物盤において、回転盤は、回転盤の中心部側に後退した刃物の棟が回転駆動軸に衝突するのを回避する受け止め片５を設け、受け止め片は、受け止め面６に刃物の棟の面１４が面接触で衝突する構成にした。例文帳に追加

The receiving piece 5 is configured so that a surface 14 of the ridge of the cutter collides with a receiving surface 6 by surface contact. - 特許庁

リデュース・リユース・リサイクル推進協議会（略称：3Ｒ推進協議会）の前身である「リサイクル推進協議会」は、リサ イクル社会の構築を目指し、行政・消費者・産業界などが緊密な連携のもとに広範なリサイクル国民運動を展開する ための相互連絡などを行う場として、平成3年9月に設立されました。 平成14年6月に現在の名称に改称し、3Ｒ推進のための広範な国民運動を特に、10月の3Ｒ推進月間において集 中的に展開しています。例文帳に追加

The organization changed its name to the Reduce, Reuse, Recycle Promotion Association in June 2002 and carries out extensive national activities especially in October, the month for promoting 3Rs.  - 経済産業省

３　都道府県知事は、地域密着型特定施設入居者生活介護につき市町村長から前項の届出があった場合において、当該申請に係る事業所の所在地を含む区域（第百十八条第二項第一号の規定により当該都道府県が定める区域とする。）における介護専用型特定施設入居者生活介護の利用定員の総数及び地域密着型特定施設入居者生活介護の利用定員の総数の合計数が、同条第一項の規定により当該都道府県が定める都道府県介護保険事業支援計画において定めるその区域の介護専用型特定施設入居者生活介護の必要利用定員総数及び地域密着型特定施設入居者生活介護の必要利用定員総数の合計数に既に達しているか、又は当該申請に係る事業者の指定によってこれを超えることになると認めるとき、その他の当該都道府県介護保険事業支援計画の達成に支障を生ずるおそれがあると認めるときは、当該市町村長に対し、必要な助言又は勧告をすることができる。例文帳に追加

(3) A prefectural governor, in a case when a mayor of a Municipality provides notification as set forth in the preceding paragraph regarding Daily Life Long-Term Care for a Person Admitted to a Community-Based Specified Facility, and when it is determined that the total sum of the total number of maximum users of Daily Life Care of a Patient Admitted to a Specialized Long-Term Care Specified Facility and the total number of maximum users of Daily Life Long-Term Care for a Person Admitted to a Community-Based Specified Facility in the area (which shall be an area provided by said prefecture pursuant to the provisions of Article 118, paragraph (2) item (i)) including the location of the Business Office pertaining to said application has been reached or is it determined that said total number of maximum users will be exceeded by the appointment as service provider pertaining to said application to provide service of Daily Life Care of a Patient Admitted to a Specialized Long-Term Care Specified Facility and the total number of the necessary number of users of Daily Life Long-Term Care for a Person Admitted to a Community-Based Specified Facility in said area provided by Prefectural Insured Long-Term Care Support Project Plan that is provided by said prefecture pursuant to the provisions of paragraph (1) of the same Article, or when it is determined that it will be likely to cause a problem with accomplishment of a Prefectural Insured Long-Term Care Support Project Plan, may provide necessary advice or recommendations to said mayor of the Municipality.  - 日本法令外国語訳データベースシステム

第百七十一条　有価証券の不特定多数者向け勧誘等（第二条第一項第一号から第六号までに掲げる有価証券その他内閣府令で定める有価証券に係るものを除く。以下この条において同じ。）をする者又はこれらの者の役員、相談役、顧問その他これらに準ずる地位にある者若しくは代理人、使用人その他の従業者は、当該有価証券の不特定多数者向け勧誘等に際し、不特定かつ多数の者に対して、当該有価証券に関し一定の期間につき、利益の配当、収益の分配その他いかなる名称をもつてするを問わず、一定の額（一定の基準によりあらかじめ算出することができる額を含む。以下この条において同じ。）又はこれを超える額の金銭（処分することにより一定の額又はこれを超える額の金銭を得ることができるものを含む。）の供与が行われる旨の表示（当該表示と誤認されるおそれがある表示を含む。）をしてはならない。ただし、当該表示の内容が予想に基づくものである旨が明示されている場合は、この限りでない。例文帳に追加

Article 171 Upon making Solicitation of Securities to Many and Unspecified Persons (excluding such solicitation to be made for Securities listed in Article 2(1)(i) to (vi) or other Securities specified by a Cabinet Office Ordinance; hereinafter the same shall apply in this Article), any person who makes Solicitation of Securities to Many and Unspecified Persons, or Officers, advisors, consultants, others at a position equivalent to these persons, agents, employees or other workers of such a person shall not make a indication to many and unspecified persons to the effect that a fixed amount (including an amount that may be calculated in advance by using a certain standard; hereinafter the same shall apply in this Article) or higher amount of money (including things that would bring about a fixed amount or higher amount of money by disposing of them) will be provided for the Securities so solicited after a certain period (including a indication that is likely to be understood as meaning to that effect), irrespective of how such money is called, including dividend of profits or distribution of profits; provided however, that this shall not apply to cases where it is clearly indicated that such a indication only indicates an expectation.  - 日本法令外国語訳データベースシステム

１７　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金額がある場合における当該内国法人の当該事業年度に係る法人税法第六十九条第一項に規定する控除限度額の計算については、当該損金の額に算入された金額は、法人税法施行令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。ただし、当該特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該国外所得金額の計算上の損金の額として配分する金額は、当該損金の額に算入された金額の三分の一に相当する金額とする。例文帳に追加

(17) In the case where there is any amount to be 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 said 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; with regard to the calculation of the maximum amount of deduction prescribed in Article 69(1) of the Corporation Tax Act for the relevant business year of the said domestic corporation, the said amount included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142(3) of the Order for Enforcement of the Corporation Tax Act; provided however, that in the case where the state of the head office of the specified foreign subsidiary company, etc. is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141(1) of the said Order on the income of the said specified foreign subsidiary company, etc., the amount to be allocated as the amount of deductible expenses for calculating the amount of the said foreign income shall be the amount equivalent to one-third of the said amount included in the deductible expenses.  - 日本法令外国語訳データベースシステム

１７　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金額がある場合における当該連結法人の当該連結事業年度に係る法人税法施行令第百五十五条の二十八第一項に規定する連結控除限度額の計算については、当該損金の額に算入された金額は、同条第三項本文に規定する連結国外所得金額の計算上の損金の額として配分するものとする。ただし、当該特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該連結国外所得金額の計算上の損金の額として配分する金額は、当該損金の額に算入された金額の三分の一に相当する金額とする。例文帳に追加

(17) In the case where there is any amount to be 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 said 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; with regard to the calculation of the maximum amount of individual deduction prescribed in Article 155-28(1) of the Order for Enforcement of the Corporation Tax Act for the relevant consolidated business year of the said consolidated corporation, the said amount included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of consolidated foreign income prescribed in the main clause of paragraph (3) of the said Article; provided however, that in the case where the state of the head office of the specified foreign subsidiary company, etc. is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141(1) of the said Order on income of the said specified foreign subsidiary company, etc., the amount to be allocated as the amount of deductible expenses for calculating the amount of the said consolidated foreign income shall be the amount equivalent to one-third of the said amount included in the deductible expenses.  - 日本法令外国語訳データベースシステム

第四十六条　税務署長（第四十三条第一項ただし書、第三項若しくは第四項又は第四十四条第一項（国税の徴収の所轄庁）の規定により税関長又は国税局長が国税の徴収を行う場合には、その税関長又は国税局長。以下この章において「税務署長等」という。）は、震災、風水害、落雷、火災その他これらに類する災害により納税者がその財産につき相当な損失を受けた場合において、その者がその損失を受けた日以後一年以内に納付すべき国税で次に掲げるものがあるときは、政令で定めるところにより、その災害のやんだ日から二月以内にされたその者の申請に基づき、その納期限（納税の告知がされていない源泉徴収による国税については、その法定納期限）から一年以内の期間（第三号に掲げる国税については、政令で定める期間）を限り、その国税の全部又は一部の納税を猶予することができる。例文帳に追加

Article 46 (1) Where a taxpayer has suffered a considerable loss of property due to earthquake, flood, wind, lightning, fire or other similar natural disaster, if any of the taxpayer's national tax falls under any of the following and is payable within one year from the day on which the taxpayer suffered such loss, the district director of the tax office (in cases where the director-general of a customs house or the regional commissioner of a Regional Taxation Bureau collects national taxes pursuant to the provisions of the proviso to Article 43, paragraph (1), or paragraph (3) or paragraph (4) of said Article, or Article 44, paragraph (1) (Competent Agency for Collection of National Taxes), the director-general or the regional commissioner; hereinafter referred to as the "district director of the tax office, etc." in this Chapter) may, based on an application filed by the taxpayer within two months from the day on which such disaster ended, grant a grace period for payment of the national tax in whole or in part for up to one year from the due date for payment (in the case of a withholding tax for which no notice of tax due has been given, its statutory due date for payment) (in the case of the national tax set forth in item (iii), the such grace period shall be specified by Cabinet Order), as provided for by Cabinet Order:  - 日本法令外国語訳データベースシステム

５　第百六十一条第一号の二に規定する配分を受ける同号に掲げる国内源泉所得については、同号に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である非居住者又は外国法人が当該組合契約に定める計算期間その他これに類する期間（これらの期間が一年を超える場合は、これらの期間をその開始の日以後一年ごとに区分した各期間（最後に一年未満の期間を生じたときは、その一年未満の期間）。以下この項において「計算期間」という。）において生じた当該国内源泉所得につき金銭その他の資産（以下この項において「金銭等」という。）の交付を受ける場合には、当該配分をする者を当該国内源泉所得の支払をする者とみなし、当該金銭等の交付をした日（当該計算期間の末日の翌日から二月を経過する日までに当該国内源泉所得に係る金銭等の交付がされない場合には、同日）においてその支払があつたものとみなして、この法律の規定を適用する。例文帳に追加

(5) With respect to domestic source income listed in Article 161(i)-2 to be distributed as prescribed in the said paragraph, in the case where a nonresident or foreign corporation that is a partner engaged in a partnership contract prescribed in the said item (including a person similar thereto who is specified by a Cabinet Order) receives money or any other assets (hereinafter referred to as "money, etc." in this paragraph) as the domestic source income arising during the accounting period specified in the said partnership contract or any other period similar thereto (in the case where such period is longer than one year: each term set by dividing the period by one year each since the first day of the period (including the last term that is shorter than one year, if any); hereinafter referred to as the "accounting period" in this paragraph), the provisions of this Act shall be applied by deeming that the person who makes the said distribution makes payment of the domestic source income, and deeming that payment has been made as of the day on which the said money, etc. has been paid (in the case where the money, etc. pertaining to the domestic source income has not yet been paid within two months from the day following the end of the accounting period: as of the last day of the two-month period).  - 日本法令外国語訳データベースシステム

諸外国の実態についても、必要に応じて調査ミッションの派遣なども考えられているところであり、会計基準というのは経済の基本でございまして、単なる技術的な論議に限定することなく、やはり私は、国際会計基準というのは経済、あるいはただ一経理の技術的な問題ではなく、極めて大きな経済の基本であると私は思っておりまして、そういった意味でより広く、非上場企業、中小企業も含めた多様な企業の経済活動や、それから当然、企業でございますから税制、会社法、日本の税制と会計につきましては、もうご存じだと思いますが、シャウプさんというのが戦後、GHQで来まして、日本の場合は非常に会計と税制とが近いというわけでございまして、アメリカは税会一致と日本のものを申しますが、アメリカの場合は会計法と税制は非常に離れておりますけれども、そういった意味で日本の場合は、この会計法と税法とは基本的に非常に近い関係にあるわけでございますし、ヨーロッパもどちらかというと、税制と会計は近い関係にあるわけでございますが、アメリカは非常に離れております。例文帳に追加

There are plans to dispatch survey teams to study the situation in other countries if necessary. Accounting standards constitute a basic element of the economy, so this debate should not be limited to technical matters. Accounting standards constitute a basic element of the economy, so this debate should not be limited to technical matters. In that sense, this concerns economic activities of diverse companies, including unlisted companies and small and medium-size enterprises (SMEs). In that sense, this concerns economic activities of diverse companies, including unlisted companies and small and medium-size enterprises (SMEs). As for Japan’s tax and accounting systems, a man named Shoup came to Japan after World War II (to make recommendations concerning the Japanese tax system) on behalf of the GHQ (General Headquarters) of the occupying forces, as you may know. In Japan, accounting and tax systems are closely related to each other, while in the United States, they are very separate. In Japan, accounting and tax laws are very closely related to each other. In Europe, too, tax and accounting systems are closely related to each other. But they are very separate in the United States.  - 金融庁

４　会社法第五百十二条から第五百十八条まで（他の手続の中止命令、特別清算開始の申立ての取下げの制限、特別清算開始の命令、他の手続の中止等、担保権の実行の手続等の中止命令、相殺の禁止）、第二編第九章第二節第二款から第十款まで（第五百二十二条第三項、第五百三十条第二項及び第五百三十六条を除く。）（裁判所による監督及び調査、清算人、監督委員、調査委員、清算株式会社の行為の制限等、清算の監督上必要な処分等、債権者集会、協定、特別清算の終了）、第七編第二章第四節（特別清算に関する訴え）、同編第三章第一節（第八百六十八条第二項から第五項まで及び第八百七十条から第八百七十四条までを除く。）（総則）、同章第三節（第八百七十九条、第八百八十二条第二項及び第八百九十六条を除く。）（特別清算の手続に関する特則）及び第九百三十八条（第六項を除く。）（特別清算に関する裁判による登記の嘱託）の規定は、清算特定目的会社の特別清算について準用する。この場合において、同法第五百十六条中「担保権の実行の手続、企業担保権の実行の手続又は清算株式会社の財産」とあるのは「担保権の実行の手続又は清算特定目的会社の財産」と、同法第五百二十二条第一項中「総株主（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株主を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する株主若しくは発行済株式（自己株式を除く。）の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の数の株式を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する株主」とあるのは「総特定社員（社員総会において決議をすることができる事項の全部につき議決権を行使することができない特定社員を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する特定社員若しくは総優先出資社員（社員総会において決議をすることができる事項の全部につき議決権を行使することができない優先出資社員を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する優先出資社員又は特定出資（自己特定出資を除く。）の総口数の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の口数の特定出資を有する特定社員又は発行済優先出資（自己優先出資を除く。）の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の口数の優先出資を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する優先出資社員」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

(4) The provisions of Article 512 to Article 518 inclusive (Order to Suspend Other Procedures; Restrictions on Withdrawal of Petition for Commencement of Special Liquidation; Order to Commence Special Liquidation; Suspension of Other Procedures; Order to Suspend Procedures to Enforce Security Interest; Prohibition of Set-offs); the provisions of Part II, Chapter IX, Section 2, Subsection 2 to Subsection 10 inclusive (excluding Article 522(3), Article 530(2), and Article 536) (Supervision and Investigation by the Court; Liquidators; Supervisor; Investigators; Restrictions on Acts of Liquidating Stock Companies; Dispositions Necessary); the provisions of Part VII, Chapter II, Section 4 (Action Concerning Special Liquidation); the provisions of Part VII, Chapter III, Section 1 (excluding Article 868(2) to (5) inclusive and Article 870 to Article 874 inclusive) (General Provisions); the provisions of Part VII, Chapter III, Section 3 (excluding Article 879, Article 882(2), and Article 896) (Special Provisions on the Procedures of Special Liquidation); and Article 938 (excluding paragraph (6)) (Commissioning of Registration by a Juridical Decision Concerning Special Liquidation) of the Companies Act shall apply mutatis mutandis to the special liquidation of a Specific Purpose Company in Liquidation. In this case, the phrase "procedures to enforce the security interest that exists in the assets of the Liquidating Stock Company, procedures to enforce charge on whole company assets or compulsory execution procedures based on the general liens and other claims that have general priority that have already been enforced against the assets of the Liquidating Stock Company" in Article 516 of the Companies Act shall be deemed to be replaced with "procedures to exercise the security interest that exists in the property of the Specific Purpose Company in Liquidation or compulsory execution procedures based on claims for which there exists a general statutory lien or any other general priority that have already been enforced against the property of the Specific Purpose Company in Liquidation," the phrase "or shareholders who have held, for the consecutive period of past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three hundredths (3/100) of the voting rights of all shareholders (excluding the shareholders that cannot exercise voting rights on all matters on which resolutions can be passed at the shareholders meeting; or, in cases where any proportion less than that is provided for in the articles of incorporation, such proportion) or shareholders who have held, for the consecutive period of past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three hundredths (3/100) of the issued shares (excluding treasury shares; or, in cases where a lower proportion is provided for in the articles of incorporation, such proportion)" in Article 522(1) of the Companies Act shall be deemed to be replaced with "or Specified Equity Members who hold not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such proportion) of the voting rights of all Specified Equity Members (excluding Specified Equity Members who may not exercise their voting rights on all matters on which a resolution may be effected at a general meeting of members) or Preferred Equity Members who have continuously held for the preceding six months or longer (if a shorter period is provided for in the articles of incorporation, such a period) not less than three-hundredths of the voting rights (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of all Preferred Equity Members (excluding Preferred Equity Members who may not exercise their voting rights on all matters on which a resolution may be effected at a general meeting of members), or Specified Equity Members who hold not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of the total number of units of Specified Equity (excluding the Company's Own Specified Equity) or Preferred Equity Members who have continuously held for the preceding six months or longer (if a shorter period is provided for in the articles of incorporation, such period) not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of the units of issued Preferred Equity (excluding the Company's Own Preferred Equity)," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

９　特定振替機関等が法第五条の二第九項（同条第十二項において準用する場合を含む。）の規定により非居住者又は外国法人から提示を受けた同条第九項に規定する書類の写しを作成し、保存している場合において、当該非居住者又は外国法人が当該特定振替機関等から振替記載等を受けている振替国債につきその利子の支払を受ける際、その利子の支払を受けるべき日の前日までに、当該特定振替機関等がその備える振替帳簿に基づき当該非居住者又は外国法人の当該振替国債に係る所有期間その他の財務省令で定める事項を記載した書類を作成し、これを同条第一項第一号ロの税務署長に対し提出したとき（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、特定振替機関を経由して当該税務署長に対し提出したとき、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、当該振替国債の振替記載等に係る特定口座管理機関（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者である場合には、当該他の特定間接口座管理機関及び当該振替国債の振替記載等に係る特定口座管理機関）及び特定振替機関を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、その支払を受けるべき利子につき同号ロの規定による振替国債所有期間明細書の提出をしたものとみなす。例文帳に追加

(9) Where a specified book-entry transfer institution, etc. has, pursuant to the provisions of Article 5-2(9) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article), prepared and preserved a copy of a document prescribed in paragraph (9) of the said Article that has been presented thereto by a nonresident or foreign corporation, and the said nonresident or foreign corporation receives payment of interest on the book-entry transfer national government bonds for which he/she or it has made entries or records under the book-entry transfer system through the said specified book-entry transfer institution, etc., if the said specified book-entry transfer institution, etc. has, no later than the day preceding the day on which the said nonresident or foreign corporation is to receive payment of such interest, prepared a document containing the holding period and any other matters specified by an Ordinance of the Ministry of Finance with regard to the book-entry transfer national government bonds held by the said nonresident or foreign corporation based on the books for book-entry transfer that the said specified book-entry transfer institution, etc. keeps, and submitted the document to the district director set forth in paragraph (1)(i)(b) of the said Article (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made to the said district director via 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 to the said district director via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds (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 any other specified indirect account management institution, submission shall be made via the said other specified indirect account management institution and 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 [2] a specified book-entry transfer institution), the said nonresident or foreign corporation shall be deemed to have submitted a statement of the holding period of book-entry transfer national government bonds pursuant to the provisions of item (i)(b) of the said paragraph 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

１１　特定振替機関等が法第五条の二第九項（同条第十二項において準用する場合を含む。）の規定により非居住者又は外国法人から提示を受けた同条第九項に規定する書類の写しを作成し、保存している場合において、当該非居住者又は外国法人が当該特定振替機関等から振替記載等を受けている振替地方債につきその利子の支払を受ける際、その利子の支払を受けるべき日の前日までに、当該特定振替機関等がその備える振替帳簿に基づき当該非居住者又は外国法人の当該振替地方債に係る所有期間その他の財務省令で定める事項を記載した書類を作成し、これを当該振替地方債の利子の支払をする者を経由して同条第一項第二号ロの税務署長に対し提出したとき（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、特定振替機関及び当該利子の支払をする者を経由して当該税務署長に対し提出したとき、当該特定振替機関等が特定間接口座管理機関である場合には、当該振替地方債の振替記載等に係る特定口座管理機関（当該特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該振替地方債の振替記載等に係る特定口座管理機関）及び特定振替機関並びに当該利子の支払をする者を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、その支払を受けるべき利子につき同号ロの規定による振替地方債所有期間明細書の提出をしたものとみなす。例文帳に追加

(11) Where a specified book-entry transfer institution, etc. has, pursuant to the provisions of Article 5-2(9) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article), prepared and preserved a copy of a document prescribed in paragraph (9) of the said Article that has been presented thereto by a nonresident or foreign corporation, and the said nonresident or foreign corporation receives payment of interest on the book-entry transfer local government bonds for which he/she or it has made entries or records under the book-entry transfer system through the said specified book-entry transfer institution, etc., if the said specified book-entry transfer institution, etc. has, no later than the day preceding the day on which the said nonresident or foreign corporation is to receive payment of such interest, prepared a document containing the holding period and any other matters specified by an Ordinance of the Ministry of Finance with regard to the book-entry transfer local government bonds held by the said nonresident or foreign corporation based on the books for book-entry transfer that the said specified book-entry transfer institution, etc. keeps, and submitted the document to the district director set forth in paragraph (1)(ii)(b) of the said Article via the person who pays interest on the said book-entry transfer local government bonds (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made to the said district director via a specified book-entry transfer institution and the said person who pays the interest; in the case where the specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made to the said district director via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds (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 any other specified indirect account management institution, submission shall be made via the said other specified indirect account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] a specified book-entry transfer institution, and [3] the said person who pays the interest), the said nonresident or foreign corporation shall be deemed to have submitted a statement of the holding period of book-entry transfer local government bonds pursuant to the provisions of item (ii)(b) of the said paragraph 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

第二百七十二条の四十　第二百七十一条の二十三の規定は少額短期保険持株会社の事業年度について、第二百七十一条の二十四の規定は少額短期保険持株会社及びその子会社その他の当該少額短期保険持株会社と内閣府令で定める特殊の関係のある会社（以下この条において「子会社等」という。）の業務及び財産の状況を連結して記載した中間業務報告書及び業務報告書について、第二百七十一条の二十五第一項から第四項までの規定は少額短期保険持株会社及びその子会社等の業務及び財産の状況に関する事項として内閣府令で定めるものを当該少額短期保険持株会社及び当該子会社等につき連結して記載した説明書類について、同条第五項の規定は少額短期保険持株会社について、第二百七十一条の二十六の規定は少額短期保険持株会社の事業報告及び附属明細書の記載事項について、それぞれ準用する。例文帳に追加

Article 272-40 (1) The provision of Article 271-23 shall apply mutatis mutandis to the business year of a Small Amount and Short Term Insurance Holding Company; the provision of Article 271-24 shall apply mutatis mutandis to an interim business report or business report describing in a consolidated manner the status of the business and property of a Small Amount and Short Term Insurance Holding Company, its subsidiary companies and any other company specified by a Cabinet Office Ordinance as having a special relationship with the Small Amount and Short Term Insurance Holding Company (hereinafter referred to as "Subsidiary Companies, etc." in this Article); the provisions of Article 271-25, paragraphs (1) to (4) inclusive shall apply mutatis mutandis to explanatory documents describing the matters specified by a Cabinet Office Ordinance as pertaining to the status of the business and property of a Small Amount and Short Term Insurance Holding Company and its Subsidiary Companies, etc. in a consolidated manner with regard to the Small Amount and Short Term Insurance Holding Company and its Subsidiary Companies, etc.; the provision of Article 271-25, paragraph (5) shall apply mutatis mutandis to a Small Amount and Short Term Insurance Holding Company; and the provision of Article 271-26 shall apply mutatis mutandis to the matters to be described in the business report and annexed detailed statements of a Small Amount and Short Term Insurance Holding Company.  - 日本法令外国語訳データベースシステム

３　都道府県知事は、介護専用型特定施設入居者生活介護（介護専用型特定施設に入居している要介護者について行われる特定施設入居者生活介護をいう。以下同じ。）につき第一項の申請があった場合において、当該申請に係る事業所の所在地を含む区域（第百十八条第二項第一号の規定により当該都道府県が定める区域とする。）における介護専用型特定施設入居者生活介護の利用定員の総数及び地域密着型特定施設入居者生活介護の利用定員の総数の合計数が、同条第一項の規定により当該都道府県が定める都道府県介護保険事業支援計画において定めるその区域の介護専用型特定施設入居者生活介護の必要利用定員総数及び地域密着型特定施設入居者生活介護の必要利用定員総数の合計数に既に達しているか、又は当該申請に係る事業者の指定によってこれを超えることになると認めるとき、その他の当該都道府県介護保険事業支援計画の達成に支障を生ずるおそれがあると認めるときは、第四十一条第一項本文の指定をしないことができる。例文帳に追加

(3) In a case of an application as set forth in paragraph (1) for Daily Life Care of a Patient Admitted to a Specialized Long-Term Care Specified Facility (which means Daily Life Long-Term Care Admitted to a Specified Facility provided to a Person Requiring Long-Term Care who is admitted to a Specialized Long-Term Care Specified Facility; the same shall apply hereinafter), a prefectural governor, when the total sum of the capacity of users of Daily Life Care of a Patient Admitted to a Specialized Long-Term Care Specified Facility and the total capacity of users of Daily Life Long-Term Care for a Person Admitted to a Community-Based Specified Facility in the area including the location of the Business Office pertaining to said application has reached or is it determined to exceed due to the appointment as service provider of said business pertaining to said application the total sum of the total capacity of users of Daily Life Care of a Patient Admitted to a Specialized Long-Term Care Specified Facility and the total capacity of users of Daily Life Long-Term Care for a Person Admitted to a Community-Based Specified Facility in the area as prescribed by a Prefectural Insured Long-Term Care Support Project Plan provided by said prefecture pursuant to the provisions of paragraph (1) of the same Article, or when it is determined that said application may interfere with the accomplishment of said Prefectural Insured Long-Term Care Support Project Plan, may determine not to execute the appointment as service provider as set forth in the main clause of Article 41, paragraph (1).  - 日本法令外国語訳データベースシステム

４　都道府県知事は、混合型特定施設入居者生活介護（介護専用型特定施設以外の特定施設に入居している要介護者について行われる特定施設入居者生活介護をいう。以下同じ。）につき第一項の申請があった場合において、当該申請に係る事業所の所在地を含む区域（第百十八条第二項第一号の規定により当該都道府県が定める区域とする。）における混合型特定施設入居者生活介護の推定利用定員（厚生労働省令で定めるところにより算定した定員をいう。）の総数が、同条第一項の規定により当該都道府県が定める都道府県介護保険事業支援計画において定めるその区域の混合型特定施設入居者生活介護の必要利用定員総数に既に達しているか、又は当該申請に係る事業者の指定によってこれを超えることになると認めるとき、その他の当該都道府県介護保険事業支援計画の達成に支障を生ずるおそれがあると認めるときは、第四十一条第一項本文の指定をしないことができる。例文帳に追加

(4) In a case of an application as set forth in paragraph (1) for Daily Life Activities of a Long-Term Care Patient Admitted to a Combined Specified Facility (which means Daily Life Long-Term Care Admitted to a Specified Facility provided for a Person Requiring Long-Term Care who is a resident in a Specified Facility other than a Specialized Long-Term Care Specified Facility; the same shall apply herein), a prefectural governor, when the total of assumed capacity of users of Daily Life Activities of a Long-Term Care Patient Admitted to a Combined Specified Facility (which means a capacity calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare) in the area including the location of the Business Office pertaining to said application (which means an area provided by said prefecture pursuant to the provisions of Article 118, paragraph (2), item (i)) has been reached or is it determined that said capacity will be exceeded by the appointment as service provider pertaining to said application the total of prospective capacity of necessary users of Daily Life Activities of a Long-Term Care Patient Admitted to a Combined Specified Facility (which means a capacity calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare) in said area provided by a Prefectural Insured Long-Term Care Support Project Plan provided by said prefecture pursuant to the provisions of paragraph (1) of the same Article, or when it is determined that said application may interfere with the accomplishment of said Prefectural Insured Long-Term Care Support Project Plan, may determine not to execute an appointment as service provider as set forth in the main clause of Article 41, paragraph (1).  - 日本法令外国語訳データベースシステム

第三十二条　法第二十七条（法第六十二条第一項において準用する場合を含む。第七項、第八項及び次条において同じ。）に規定する者（次項、第四項及び第五項において「輸入者」という。）は、別表第十に掲げる食品を輸入しようとする場合を除き、輸入届出書に次に掲げる事項（貨物を保管する倉庫への貨物の搬入（以下この項において「搬入」という。）前に輸入届出書を提出する場合にあつては、第十二号に掲げる事項を除く。）を記載して、貨物の到着予定日の七日前の日以降（貨物に関する事故が発生したおそれがある場合にあつては、搬入後）に、別表第十一の上欄に掲げる場所につきそれぞれ同表の下欄に掲げる検疫所の長に提出しなければならない。ただし、搬入前に輸入届出書を提出した場合において、貨物に関する事故があつたときは、搬入後直ちに、その概要を記載した届書を当該検疫所の長に提出しなければならない。例文帳に追加

Article 32 (1) A person provided in Article 27 of the Act (including cases where it is applied mutatis mutandis under Article 62, paragraph (1) of the Act; the same shall apply in paragraph (7), paragraph (8), and the following Article) (such a person shall be referred to as an "importer" in the following paragraph, and paragraphs (4) and (5)) shall enter the following matters into a written import notification (when he/she submits a written import notification prior to the carrying-in of cargoes to the inventory location (hereinafter referred to as "carrying-in" in this paragraph), excluding the matters listed in item (xii)) and submit it to the head of a quarantine station listed in the right hand columns of appended table 11 for the places listed in the respective left hand columns of the same table from seven days prior to the planned arrival date of the cargoes (when an accident concerning the cargoes is suspected, after the carrying-in), except in cases where he/she intends to import food listed in appended table 10. However, when submitting a written import notification prior to the carrying-in and when there has been an accident concerning the cargoes, a written notification containing the outline of the accident shall be submitted to the head of said quarantine station promptly after the carrying-in:  - 日本法令外国語訳データベースシステム

イ　当該外国法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。）である他の外国法人（イにおいて「他の外国法人」という。）の発行済株式等の全部又は一部が居住者により所有されている場合　当該居住者の当該他の外国法人に係る持株割合（その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合（当該発行法人が請求権の内容が異なる株式等を発行している場合には、その株主等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合）をいう。以下この号において同じ。）に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合（当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合）例文帳に追加

a) Where a resident holds the whole or a part of the issued shares, etc. of other foreign corporations which are shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of the said foreign corporation (hereinafter such other foreign corporations shall be simply referred to as "other foreign corporations" in (a)): The ratio obtained by multiplying the said resident's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholders, etc. out of the total issued shares, etc. of the corporation issuing the said shares, etc. (where the said issuing corporation has issued the shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that the said shareholder, etc. can receive based on the said claims out of the total amount); hereinafter the same shall apply in this item) pertaining to the said other foreign corporations by the said other foreign corporations' ratio of shareholding pertaining to the said foreign corporation (where there are two or more other foreign corporations, the sum of the ratios calculated for each of them  - 日本法令外国語訳データベースシステム

イ　当該外国法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。）である他の外国法人（イにおいて「他の外国法人」という。）の発行済株式等の全部又は一部が内国法人により所有されている場合　当該内国法人の当該他の外国法人に係る持株割合（その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合（当該発行法人が請求権の内容が異なる株式等を発行している場合には、その株主等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合）をいう。以下この号において同じ。）に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合（当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合）例文帳に追加

a) Where a domestic corporation holds the whole or a part of the issued shares, etc. of other foreign corporations which are shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of the said foreign corporation (hereinafter such other foreign corporations shall be simply referred to as "other foreign corporations" in (a)): The ratio obtained by multiplying the said domestic corporation's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholders, etc. out of the total issued shares, etc. of the corporation issuing the said shares, etc. (where the said issuing corporation has issued the shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that the said shareholder, etc. can receive based on the said claims out of the total amount); hereinafter the same shall apply in this item) pertaining to the said other foreign corporations by the said other foreign corporations' ratio of shareholding pertaining to the said foreign corporation (where there are two or more other foreign corporations, the sum of the ratios calculated for each of them  - 日本法令外国語訳データベースシステム

ロ　当該外国法人と他の外国法人（その発行済株式等の全部又は一部が内国法人により所有されているものに限る。以下この号において「他の外国法人」という。）との間に一又は二以上の外国法人（以下この号において「出資関連外国法人」という。）が介在している場合であつて、当該内国法人、当該他の外国法人、出資関連外国法人及び当該外国法人が株式等の所有を通じて連鎖関係にある場合　当該内国法人の当該他の外国法人に係る持株割合、当該他の外国法人の出資関連外国法人に係る持株割合、出資関連外国法人の他の出資関連外国法人に係る持株割合及び出資関連外国法人の当該外国法人に係る持株割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合）例文帳に追加

b) Where a single foreign corporation or two or more foreign corporations intervene(s) between the said foreign corporation and any other foreign corporation (limited to any other foreign corporation, the whole or a part of whose issued shares, etc. are held by a domestic corporation; hereinafter referred to as the "other foreign corporation" in this item) (hereinafter such intervening foreign corporation(s) shall be referred to as a "capital contribution-related foreign corporation(s)" in this item) and the said domestic corporation, the said other foreign corporation, capital contribution-related foreign corporation(s) and the said foreign corporation have a linkage through holding the shares, etc.: The ratio obtained by multiplying the said domestic corporation's ratio of shareholding pertaining to the said other foreign corporation sequentially by the said other foreign corporation's ratio of shareholding pertaining to the capital contribution-related foreign corporation(s), by the capital contribution-related foreign corporation's(s') ratio of shareholding pertaining to other capital contribution-related foreign corporation(s), and by the capital contribution-related foreign corporation's(s') ratio of shareholding pertaining to the said foreign corporation (where there are two or more linkages, the sum of the ratios calculated for each of them  - 日本法令外国語訳データベースシステム

イ　当該外国法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。）である他の外国法人（イにおいて「他の外国法人」という。）の発行済株式等の全部又は一部が連結法人により所有されている場合　当該連結法人の当該他の外国法人に係る持株割合（その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合（当該発行法人が請求権の内容が異なる株式等を発行している場合には、その株主等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合）をいう。以下この号において同じ。）に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合（当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合）例文帳に追加

a) Where a consolidated corporation holds the whole or a part of the issued shares, etc. of other foreign corporations which are shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of the said foreign corporation (hereinafter such other foreign corporations shall be simply referred to as "other foreign corporations" in (a)): The ratio obtained by multiplying the said consolidated corporation's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholders, etc. out of the total issued shares, etc. of the corporation issuing the said shares, etc. (where the said issuing corporation holds the issued shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that the said shareholder, etc. can receive based on the said claims out of the total amount); hereinafter the same shall apply in this item) pertaining to the said other foreign corporations by the said other foreign corporations' ratio of shareholding pertaining to the said foreign corporation (where there are two or more other foreign corporations, the sum of the ratios calculated for each of them  - 日本法令外国語訳データベースシステム

ロ　当該外国法人と他の外国法人（その発行済株式等の全部又は一部が連結法人により所有されているものに限る。以下この号において「他の外国法人」という。）との間に一又は二以上の外国法人（以下この号において「出資関連外国法人」という。）が介在している場合であつて、当該連結法人、当該他の外国法人、出資関連外国法人及び当該外国法人が株式等の所有を通じて連鎖関係にある場合　当該連結法人の当該他の外国法人に係る持株割合、当該他の外国法人の出資関連外国法人に係る持株割合、出資関連外国法人の他の出資関連外国法人に係る持株割合及び出資関連外国法人の当該外国法人に係る持株割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合）例文帳に追加

b) Where a single foreign corporation or two or more foreign corporations intervene(s) between the said foreign corporation and any other foreign corporation (limited to any other foreign corporation, the whole or a part of whose issued shares, etc. are held by a consolidated corporation; hereinafter referred to as the "other foreign corporation" in this item) (hereinafter such intervening foreign corporation(s) shall be referred to as a "capital contribution-related foreign corporation(s)" in this item) and the said consolidated corporation, the said other foreign corporation, capital contribution-related foreign corporation(s) and the said foreign corporation have a linkage through holding the shares, etc.: The ratio obtained by multiplying the said consolidated corporation's ratio of shareholding pertaining to the said other foreign corporation sequentially by the said other foreign corporation's ratio of shareholding pertaining to the capital contribution-related foreign corporation(s), by the capital contribution-related foreign corporation's(s') ratio of shareholding pertaining to other capital contribution-related foreign corporation(s), and by the capital contribution-related foreign corporation's(s') ratio of shareholding pertaining to the said foreign corporation (where there are two or more linkages, the sum of the ratios calculated for each of them  - 日本法令外国語訳データベースシステム

第百八十条の二　第七条第一項第五号（外国法人の課税所得の範囲）、第百七十八条（外国法人に係る所得税の課税標準）及び第百七十九条（外国法人に係る所得税の税率）の規定は、外国法人である信託会社（金融機関の信託業務の兼営等に関する法律により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関を含む。次項において「外国信託会社」という。）が、その引き受けた第百七十六条第一項（信託財産に係る利子等の課税の特例）に規定する証券投資信託の信託財産に属する同項に規定する公社債等につき第百六十一条第四号（同号ロを除く。）又は第五号（国内源泉所得）に掲げる国内源泉所得の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該国内源泉所得については、適用しない。例文帳に追加

Article 180-2 (1) Where a trust company that is a foreign corporation (including a financial institution prescribed in Article 1(1) of the Act on Additional Operation etc. of Trust Business by Financial Institutions (Approval of Additional Operation) that is engaged in trust business prescribed in the said paragraph; hereinafter referred to as a "foreign trust company" in the next paragraph) has caused the person who pays domestic source income listed in Article 161(iv) (excluding (b)) or (v) (Domestic Source Income) with respect to the government or company bonds, etc. prescribed in Article 176(1) (Special Provisions for Taxation on Interest, etc. on Trust Property) that are included in the trust property under a securities investment trust prescribed in the said paragraph for which the trust company has accepted the position of trustee, to record, in the books that the person keeps, the fact that the said government or company bonds, etc. are included in the said trust property as well as other matters specified by an Ordinance of the Ministry of Finance, the provisions of Article 7(1)(v) (Scope of Taxable Income of Foreign Corporations), Article 178 (Tax Base of Income Tax in the case of Foreign Corporations), and Article 179 (Tax Rate for Income Tax in the case of Foreign Corporations) shall not apply to the said domestic source income from the said government or company bond, etc. to be paid during the period when the recordation of the said matters regarding the government or company bonds, etc. remains in the books.  - 日本法令外国語訳データベースシステム