「とくめいくみあい」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

匿名組合という,商法に規定された契約によって成立する組合企業例文帳に追加

in Japan, a type of enterprise association, called 'tokumeikumiai' - EDR日英対訳辞書

ロ　匿名組合契約に基づく権利　当該匿名組合契約における営業者例文帳に追加

(b) rights under a Silent Partnership Contract: the proprietor under said Silent Partnership Contract;  - 日本法令外国語訳データベースシステム

匿名組合の起源は地中海貿易にさかのぼる。例文帳に追加

The origin of anonymous [silent] partnership goes back to Mediterranean trade. - Weblio英語基本例文集

匿名組合契約に準ずる契約の範囲例文帳に追加

Scope of a Contract Equivalent to a Silent Partnership Contract  - 日本法令外国語訳データベースシステム

九　匿名組合契約　商法（明治三十二年法律第四十八号）第五百三十五条に規定する匿名組合契約をいう。例文帳に追加

(ix) Silent Partnership Contract: Silent Partnership Contract as defined in Article 535 of the Commercial Code (Act No. 48 of 1899);  - 日本法令外国語訳データベースシステム

二　匿名組合契約（商法第五百三十五条の匿名組合契約をいう。）の出資の持分（内閣府令で定めるものを除く。）例文帳に追加

(ii) an equity investment in an Silent Partnership Agreement (tokumei kumiai keiyaku) (meaning a silent partnership agreement under Article 535 of the Commercial Code) (excluding those specified by a Cabinet Office Ordinance);  - 日本法令外国語訳データベースシステム

２　この法律によつて設立された組合又は他の特別の法律によつて設立された協同組合若しくはその連合会以外の者は、その名称中に、事業協同組合、事業協同小組合、火災共済協同組合、信用協同組合、協同組合連合会又は企業組合であることを示す文字を用いてはならない。例文帳に追加

(2) No person other than a cooperative established pursuant to this Act or a cooperative or federation established pursuant to other special Acts shall use in its name a word indicating that he/she/it is a business cooperative, minor business cooperative, fire mutual aid cooperative, credit cooperative, federation of cooperatives, or joint enterprise cooperative.  - 日本法令外国語訳データベースシステム

（２）　当該法人が当該届出を行うことについて、当該組合契約に係る組合の他のすべての組合員、当該匿名組合契約に係る出資対象事業に基づく権利を有する他のすべての匿名組合契約に係る匿名組合員若しくは当該有限責任事業組合契約に係る組合の他のすべての組合員又は外国の法令に基づくこれらに類する契約に係るすべての組合員その他の者の同意を得ていること。例文帳に追加

2. that said juridical person has, with regard to making said notification, obtained the consent of all of the other partners of the partnership pertaining to said partnership agreements, all of the other silent partners pertaining to the Silent Partnership Contract who hold rights under the Business Subject to Investment pertaining to said Silent Partnership Contract, all of the other partners of the partnerships pertaining to said Limited Liability Partnership Agreement, or all of the other partners or other persons pertaining to a contract under the laws and regulations of a foreign state which is similar to those contracts; or  - 日本法令外国語訳データベースシステム

（２）　当該個人が当該届出を行うことについて、当該組合契約に係る組合の他のすべての組合員、当該匿名組合契約に係る出資対象事業に基づく権利を有する他のすべての匿名組合契約に係る匿名組合員若しくは当該有限責任事業組合契約に係る組合の他のすべての組合員又は外国の法令に基づくこれらに類する契約に係るすべての組合員その他の者の同意を得ていること。例文帳に追加

2. that said individual, with regard to making said notification, has obtained the consent of all the other partners of the partnerships pertaining to said Partnership Contract, all the other silent partners pertaining to the Silent Partnership Contracts who hold rights under the Business Subject to Investment pertaining to said Silent Partnership Contract, all the other partners of the partnership pertaining to said Limited Liability Partnership Agreement, or all the other partners or other persons pertaining to a contract under the laws and regulations of a foreign state which is similar to any of the aforementioned contracts;  - 日本法令外国語訳データベースシステム

組合ウェブサイトは、ウェブサイトに対する各組合組員の匿名入札及び入札の匿名開催を制御及び管理し、組合組員は組合ウェブサイトに組合資金を支払い、ウェブサイトは集められたすべての資金を入札組員に支払い、あるいは、各組員は組合資金を入札組員に個々に支払う。例文帳に追加

The association web site controls and manages the anonymous bidding of each of the association feet to the web site, anonymous opening of the bid, and each of the association feet paying the association fund to the association web site and the web site paying the collected total fund to the winner foot, or each of the feet paying individually the association fund to the winner foot. - 特許庁

ロ　投資事業有限責任組合の無限責任組合員である者その他政令で定める者を相手方とする匿名組合契約に基づく出資例文帳に追加

(b) Capital investment based on a Silent Partnership Agreement having as a party a general partner of the Investment LPS or other person as may be prescribed by Cabinet Order.  - 日本法令外国語訳データベースシステム

1. 有限責任組合員は、(ⅰ)本組合の事業と同種若しくは類似の事業を行うこと、又は、(ⅱ)本組合の事業と同種若しくは類似の事業を目的とする他の組合（民法上の組合、投資事業有限責任組合、匿名組合、ジェネラル・パートナーシップ、リミテッド・パートナーシップその他これらに類するものを含む。以下本条において同じ。）、会社若しくはその他の団体の組合員（無限責任組合員及びジェネラル・パートナーを含む。）、社員（無限責任社員を含む。）、株主、出資者、取締役若しくは業務執行者となることができる。例文帳に追加

(1) A Limited Partner may (i) engage in business that is the same or similar to that of the Partnership a (ii) become a partner (including a general partner), member (including an unlimited liability member), shareholder, equity investor, director or manager of Limited Partnership, a anonymous partnership (tokumei kumiai), a general partnership, a limited partnership or other similar partnership; the same applies in this Article), company or other entity whose business purposes are the same or similar to those of the Partnership.  - 経済産業省

ロ　第二条第二項第五号又は第六号に掲げる権利に対する投資事業に係る匿名組合契約（商法第五百三十五条に規定する匿名組合契約をいう。）で、適格機関投資家以外の者を匿名組合員とするものの営業者又は営業者になろうとする者例文帳に追加

(b) a business operator or a person intending to be a business operator of an Anonymous Partnership Agreement (meaning those provided by Article 535 of the Commercial Code) which involves rights specified in Article 2(2)(v) or (vi) and whose partners include a person or persons other than Qualified Institutional Investors; and  - 日本法令外国語訳データベースシステム

九　投資組合等（投資事業有限責任組合若しくは民法（明治二十九年法律第八十九号）第六百六十七条第一項に規定する組合契約で投資事業を営むことを約するものによって成立する組合又は外国に所在するこれらの組合に類似する団体をいう。以下同じ。）に対する出資及び投資営業者を相手方とする匿名組合契約に基づく出資（以下この号において「投資組合向け出資等」と総称する。）であって、一の投資組合等又は投資営業者に対する投資組合向け出資等の価額の投資事業有限責任組合の総組合員の出資の総額（組合契約において各組合員の出資予定額（各組合員が出資することを約した上限額をいう。以下この号において同じ。）が定められている場合にあっては、総組合員の出資予定額の合計額）に対する割合が政令で定める割合を超えない範囲内において行うもの（次に掲げる投資組合向け出資等（第十一号ロにおいて「特定投資組合向け出資等」という。）を除く。）例文帳に追加

(ix) Investment in Investment Partnership, Etc. (meaning an Investment LPS, or a partnership formed by a partnership agreement as prescribed in Article 667(1) of the Civil Code (Act No. 89 of 1896) by virtue of promises to carry on the investment business, or similar organizations located in a foreign country, with the same to apply hereafter) and investment based on Anonymous Partnership Agreements having an Investment Manager as a party (hereinafter collectively referred to in this item as "Capital Investment, Etc. in Investment Partnership") where the ratio of the amount of said Capital Investment, Etc. in Investment Partnership in any one Investment Partnership, Etc. or Investment Manager to the total amount of capital contribution by all the partners in the Investment LPS (if the partners' capital investment, commitment (the maximum amount that each partner has promised to invest, and likewise hereafter in this item) is stipulated in the Partnership Agreement, the total of such amounts) does not exceed the ratio prescribed by Cabinet Order (excluding Capital Investment, Etc. in Investment Partnership described in (a) and (b) below (referred to as "Specified Capital Investment, Etc. in Investment Partnership" in item (xi)-b, below)):  - 日本法令外国語訳データベースシステム

ロ　投資事業有限責任組合若しくは民法（明治二十九年法律第八十九号）第六百六十七条第一項に規定する組合契約で投資事業を営むことを約するものによって成立する組合若しくは外国に所在するこれらの組合に類似する団体に対する出資又は投資事業を営む者を相手方とする匿名組合契約に基づく出資例文帳に追加

(b) Investment in an Investment LPS or a partnership formed by a partnership agreement as set forth in Civil Code (Act No. 89 of 1896) Article 667(1) that promises to carry on the investment business or similar organization located in a foreign country that is similar to one of these partnerships, or equity investment pursuant to an anonymous partnership in which the other party is a person carrying on the investment business.  - 日本法令外国語訳データベースシステム

二　新設合併により設立する組合（以下この章において「新設合併設立組合」という。）の事業、名称、地区、主たる事務所の所在地及び出資一口の金額（新設合併設立組合が企業組合である場合にあつては、事業、名称、主たる事務所の所在地及び出資一口の金額）例文帳に追加

ii) The activities, name, district, location of the principal office, and unit amount of contribution of the cooperative formed by the consolidation-type merger (hereinafter referred to as the "formed cooperative" in this Chapter) (the activities, name, location of the principal office, and unit amount of contribution only, in the case where the formed cooperative is a joint enterprise cooperative  - 日本法令外国語訳データベースシステム

６　前項の規定は、第三項の利益を生じた時における当該特定組合等の組合員が当該特定組合等の財産が存在し、かつ、その財産に対する強制執行が容易であることを証明したときは、適用しない。例文帳に追加

(6) The preceding paragraph shall not apply to cases where a person who is a partner of the Specified Partnerships, etc. at the time when the profits referred to in paragraph (3) accrued proves that the Specified Partnerships, etc. has sufficient assets against which compulsory execution may be easily made.  - 日本法令外国語訳データベースシステム

この条約の他の規定にかかわらず、匿名組合契約その他これに類する契約に関連して匿名組合員が取得する所得、利得又は収益に対しては、当該所得、利得又は収益が生ずる締約国において当該締約国の法令に従って租税を課することができる。例文帳に追加

Notwithstanding any other provisions of this Convention, any income, profits or gains derived by a sleeping partner in respect of a sleeping partnership(Tokumei Kumiai) contract or other similar contract may be taxed in the Contracting State in which such income, profits or gains arise, and according to the laws of that Contracting State.  - 財務省

この条約の他の規定にかかわらず、匿名組合契約その他これに類する契約に関連して匿名組合員が取得する所得及び収益に対しては、当該所得及び収益が生ずる締約国において当該締約国の法令に従つて租税を課することができる。例文帳に追加

Not withstanding any other provisions of this Convention, any income and gains derived by a sleeping partner in respect of a sleeping partnership (Tokumei Kumiai) contract or other similar contract may be taxed in the Contracting State in which such income and gains arise and according to the laws of that Contracting State.  - 財務省

この条約の他の規定にかかわらず、匿名組合契約その他これに類する契約に関連して匿名組合員が取得する所得及び収益に対しては、当該所得及び収益が生ずる締約国において当該締約国の法令に従って租税を課することができる。例文帳に追加

Notwithstanding any other provisions of this Convention, any income and gains derived by a sleeping partner in respect of a sleeping partnership (Tokumei Kumiai) contract or other similar contract may be taxed in the Contracting State in which such income and gains arise and according to the laws of that Contracting State.  - 財務省

この協定の他の規定にかかわらず、匿名組合契約その他これに類する契約に関連して匿名組合員が取得する所得及び収益に対しては、当該所得及び収益が生ずる締約国において当該締約国の法令に従って租税を課することができる。例文帳に追加

Notwithstanding any other provisions of this Agreement, any income and gains derived by a sleeping partner in respect of a sleeping partnership (Tokumei Kumiai) contract or other similar contract may be taxed in the Contracting State in which such income and gains arise and according to the laws of that Contracting State.  - 財務省

この協定の他の規定にかかわらず、匿名組合契約その他これに類する契約に関連して匿名組合員が取得する所得及び収益に対しては、当該所得及び収益が生ずる締約者において当該締約者の法令に従って租税を課することができる。例文帳に追加

Notwithstanding any other provisions of this Agreement, any income and gains derived by a sleeping partner in respect of a sleeping partnership (Tokumei Kumiai) contract or other similar contract may be taxed in the Contracting Party in which such income and gains arise and according to the laws of that Contracting Party.  - 財務省

事業者を相手方とする匿名組合契約の出資の持分又は信託の受益権の取得及び保有例文帳に追加

Acquire and hold contributions under anonymous partnership (tokumei kumiai) agreements or beneficial interests in trusts with Business Entities;  - 経済産業省

条約のいかなる規定にもかかわらず、匿名組合契約（ポルトガルについては、参加型組合契約）その他これに類する契約に関連して匿名組合員が取得する所得及び収益に対しては、当該所得及び収益が生ずる締約国において当該締約国の法令に従って租税を課することができる。例文帳に追加

Notwithstanding any provisions of the Convention, any income and gains derived by a silent partner in respect of silent partnership (in the case of Japan, Tokumei Kumiaiand, in the case of Portugal, associacao em participacao)contract or other similar contract may be taxed in the Contracting State in which such income and gains arise and according to the laws of that Contracting State.  - 財務省

1. 無限責任組合員は、新たに組合財産を取得した場合、速やかに、名義の変更その他の対抗要件具備のために必要な手続を行うものとする。例文帳に追加

(1) When the General Partner has acquired any Partnership Assets, the General Partner shall promptly take necessary procedures to change the name under which such assets are held and otherwise to perfect the acquisition of such assets.  - 経済産業省

（１）　直近日における当該組合契約、匿名組合契約若しくは有限責任事業組合契約又は外国の法令に基づくこれらに類する契約に係る出資対象事業により業務執行組合員等として当該法人が保有する有価証券の残高が十億円以上であること。例文帳に追加

1. that the balance of the Securities which said juridical person, as an Operating Partner, etc., holds under the Business Subject to Investment pertaining to said Partnership Contract, Silent Partnership Contract or Limited Liability Partnership Agreement or a contract under the laws and regulations of a foreign state which is similar to any of the aforementioned contracts, as of the Latest Date, is one billion yen or more; and  - 日本法令外国語訳データベースシステム

（１）　直近日における当該組合契約、匿名組合契約若しくは有限責任事業組合契約又は外国の法令に基づくこれらに類する契約に係る出資対象事業により業務執行組合員等として当該個人が保有する有価証券の残高が十億円以上であること。例文帳に追加

1. that the balance of the Securities which said individual, as an Operating Partner, etc., holds under the Business Subject to Investment pertaining to said Partnership Contract, the Silent Partnership Contract or the Limited Liability Partnership Agreement or a contract under the laws and regulations of foreign states which is similar to any of the aforementioned contracts, as of the Latest Date, is one billion yen or more; and  - 日本法令外国語訳データベースシステム

4. 外国有限責任組合員は、自らが組合員でなければ日本の租税法上の恒久的施設を有することにはならず、かつ、当該外国有限責任組合員が本契約に基づき国内において事業を行っていないとすれば所得税法第164 条第1 項第4 号に掲げる非居住者又は法人税法第141 条第4 号に掲げる外国法人に該当することが真実かつ正確であることを表明し、保証する。かかる表明及び保証の内容が真実若しくは正確でないことが判明した場合、又は外国有限責任組合員が租税特別措置法第41条の21 第1 項に掲げる要件のいずれかを充足しなくなったとき若しくはそのおそれが生じた場合は、当該外国有限責任組合員は直ちにかかる事実を無限責任組合員に書面にて通知するものとする。無限責任組合員は、組合財産の分配にあたり行う源泉徴収につき、本項に定める外国有限責任組合員の表明及び保証に依拠した上で日本法及び適用ある租税条約の定めに従った源泉徴収を行う限り、かかる源泉徴収の結果につき本組合及び組合員等に対して責任を負わないものとする。例文帳に追加

(4) A Foreign Limited Partner represents and warrants that it is not treated as having a permanent establishment for the purpose of the tax laws of Japan for any reason other than its status as a Partner and that it would fall under the category of non-resident set forth in Article 164(1)(iv) of the Income Tax Act or the category of foreign corporation set forth in Article 141(iv) of the Corporate Tax Act if such Foreign Limited Partnerdid not conduct any business in Japan pursuant to this Agreement. If it is discovered that such representation and warranty is not true or correct or if a Foreign Limited Partner has failed to satisfy, or is likely to fail to satisfy, any of the requirements set forth in Article 41-21(1) of the Act on Special Measures Concerning Taxation, the Foreign Limited Partner shall immediately notify the General Partner of such fact in writing. For the purpose of withholding in connection with distributions of the Partnership Assets, the General Partner shall not be liable to the Partnership or the Interested Partners for the results of the withholding, so long as the General Partner relies on the Foreign Limited Partner’s representation and warranty contained in this paragraph and withholds taxes and other public duties as prescribed by the laws of Japan and applicable tax treaties.  - 経済産業省

三　民法第六百六十七条第一項に規定する組合契約で投資事業を営むことを約するものによって成立する組合（その組合員のすべてが前二号又は次号から第七号までに掲げる者であるものに限る。）及び匿名組合契約に係る営業者（投資事業を営む者であって、当該営業者を相手方としてその投資事業のために匿名組合契約に基づく出資をする者のすべてが前二号又は次号から第七号までに掲げる者であるものに限る。）例文帳に追加

(iii) Partnerships formed by a partnership agreement as prescribed in Civil Code Article 667(1) that promises to carry on the investment business (limited to partnerships in which all of the partners are persons as set forth in the preceding clauses or the following clause through clause (vii)) as well as proprietors in connection with an anonymous partnership agreement (limited to persons who carry on the investment business and for whom all persons who make equity investments pursuant to an anonymous partnership for the purpose of the investment business with the other party as the proprietor are listed in the preceding two clauses as well as the next clause through clause (vii));  - 日本法令外国語訳データベースシステム

明治18年、甥の外海鉄治郎と組合組織で「伊藤外海組」をはじめ、神戸に事務所をおいて、直貿易を始める。例文帳に追加

In 1885, he founded 'Ito Sotoumi Gumi' in the form of associative organization along with his nephew Tetsujiro SOTOUMI; they set the office in Kobe and began a direct trade.  - Wikipedia日英京都関連文書対訳コーパス

第百八十三条　匿名組合契約が営業者が破産手続開始の決定を受けたことによって終了したときは、破産管財人は、匿名組合員に、その負担すべき損失の額を限度として、出資をさせることができる。例文帳に追加

Article 183 When a silent partnership agreement terminates by reason that the business operator has received an order of commencement of bankruptcy proceedings, a bankruptcy trustee may have the silent partners pay contributions up to the amount of loss to be covered by them.  - 日本法令外国語訳データベースシステム

３　前項の規定による命令（改善計画の提出を求めることを含む。）であつて、特定共済組合、火災共済協同組合、第九条の九第一項第三号の事業を行う協同組合連合会又は特定共済組合連合会の共済金等の支払能力の充実の状況によつて必要があると認めるときにするものは、これらの組合の共済金等の支払能力の充実の状況に係る区分に応じ主務省令で定めるものでなければならない。例文帳に追加

(3) An order under the provisions of the preceding paragraph (including a request for the submission of an improvement plan), which is issued when it is found to be necessary based on the status of the capacity of a specified mutual aid association, a fire mutual aid cooperative, a federation of cooperatives engaged in the activities set forth in Article 9-9, paragraph (1), item (iii), or a specified federation of mutual aid associations to pay mutual aid money, etc., shall be one specified by an ordinance of the competent ministry according to the category of the status of the capacity of such cooperative to pay mutual aid money, etc.  - 日本法令外国語訳データベースシステム

五　民法（明治二十九年法律第八十九号）第六百六十七条第一項に規定する組合契約で会社に対する投資事業を営むことを約するものによつて成立する組合（一人又は数人の組合員にその業務の執行を委任しているものに限る。）の組合員（業務の執行を委任された者を除く。以下この号において「非業務執行組合員」という。）となり、組合財産として株式を取得し、又は所有することにより議決権を取得し、又は保有する場合。ただし、非業務執行組合員が議決権を行使することができる場合、議決権の行使について非業務執行組合員が業務の執行を委任された者に指図を行うことができる場合及び当該議決権を有することとなつた日から前号の政令で定める期間を超えて当該議決権を保有する場合を除く。例文帳に追加

(v) Cases where voting rights are acquired or held by a partner in a partnership that was established by a partnership contract provided for in paragraph 1 of Article 667 of the Civil Code (Act No. 89 of 1896) whose purpose is operation of business to make investments into corporations (limited to partnerships where management of business is delegated with one or more partners) (excluding the partners delegated with the management of business; hereinafter referred to as "non-managing partner" in this item) as a result of acquisition or holding of stocks as partnership property; provided, however, that this shall not apply to cases where the non-managing partner may exercise the voting rights, cases where the non-managing partner may give instructions to a partner delegated with the management of business regarding the exercise of such voting rights, and cases where the said voting rights are held in excess of the period provided for in the Cabinet Order referred to in the preceding item from the date when the said voting rights were acquired; or  - 日本法令外国語訳データベースシステム

この条約の他の規定（第二十六条の規定を除く。）にかかわらず、匿名組合契約その他これに類する契約に関連して匿名組合員が取得する所得、利得又は収益に対しては、当該所得、利得又は収益が生ずる締約国において当該締約国の法令に従って租税を課することができる。例文帳に追加

Notwithstanding any other provisions of this Convention, other than those of Article 26, any income, profits or gains derived by a sleeping partner in respect of a sleeping partnership (Tokumei Kumiai) contract or other similar contract may be taxed in the Contracting State in which such income, profits or gains arise, and according to the laws of that Contracting State.  - 財務省

二十三　次に掲げる要件のいずれかに該当するものとして金融庁長官に届出を行った法人（ロに該当するものとして届出を行った法人にあっては、業務執行組合員等（組合契約を締結して組合の業務の執行を委任された組合員、匿名組合契約を締結した営業者若しくは有限責任事業組合契約を締結して組合の重要な業務の執行の決定に関与し、かつ、当該業務を自ら執行する組合員又は外国の法令に基づくこれらに類する者をいう。以下この号及び次号において同じ。）として取引を行う場合に限る。）例文帳に追加

(xxiii) a juridical person which has notified the Commissioner of the Financial Services Agency that it falls under any of the following requirements (in the case of a juridical person which has made a notification to the effect that it falls under sub-item (b), limited to cases where said juridical person effects any transaction as an Operating Partner, etc. (meaning a partner who has concluded a Partnership Contract under which said partner is delegated to manage the business of the partnership; a proprietor who has concluded a Silent Partnership Contract; a partner who has concluded a Limited Liability Partnership Agreement, participates in management decisions regarding the important business of a partnership, and manages said business by himself/herself; or any person equivalent to them under the laws and regulations of a foreign state; hereinafter the same shall apply in this item and the following item)):  - 日本法令外国語訳データベースシステム

２　行政庁は、共済事業を行う組合の業務若しくは財産又は共済事業を行う組合及びその子会社等の財産の状況に照らして、当該組合の業務の健全かつ適切な運営を確保し、組合員その他の共済契約者の保護を図るため必要があると認めるときは、当該組合に対し、措置を講ずべき事項及び期限を示して、経営の健全性を確保するための改善計画の提出を求め、若しくは提出された改善計画の変更を命じ、又はその必要の限度において、期限を付して当該組合の業務の全部若しくは一部の停止を命じ、若しくは当該組合の財産の供託その他監督上必要な措置を命ずることができる。例文帳に追加

(2) When an administrative agency finds it to be necessary for securing the sound and appropriate administration of the operations of a cooperative engaged in mutual aid activities and for achieving the protection of partner and any other mutual aid contractors, in light of the status of the operations or property of the cooperative engaged in mutual aid activities or the property of the cooperative engaged in mutual aid activities and its subsidiary company, etc., it may, by indicating the matters for which measures should be taken and the period in which they should be taken, request the cooperative to submit an improvement plan for securing sound management or order the cooperative to change the submitted improvement plan, or, within the limit necessary, order the suspension of all or part of the operations of the cooperative by setting a time limit or order deposit of the property of the cooperative or any other measure necessary for the purpose of supervision.  - 日本法令外国語訳データベースシステム

（２）民法第667条に規定する組合契約の締結又はその媒介、取次ぎ若しくは代理に係る業務及び商法第535条に規定する匿名組合契約の締結の媒介、取次ぎ若しくは代理に係る業務（金商法第２条第８項第９号に掲げる行為を行う業務を除く。）例文帳に追加

(2) Businesses Related to Signing of Association Contracts as Specified under Article 667 of the Civil Code and Intermediary, Brokerage and Agency Businesses Therefor and Businesses Related to Signing of Anonymous Association Contracts as Specified under Article 535 of the Commercial Code and Intermediary, Brokerage and Agency Services Therefor (excluding the businesses specified under Article 2(8)(ix) of the FIEA)  - 金融庁

十　特定中小企業等（投資事業を営む者を除く。）を相手方とする匿名組合契約（商法第五百三十五条の匿名組合契約をいう。以下同じ。）の出資の持分又は信託の受益権（特定中小企業等の営む事業から生ずる収益又は利益の分配を受ける権利に限る。）の取得及び保有例文帳に追加

(x) Acquiring and holding of equity investment in an Anonymous Partnership (tokumei kumiai) Agreement (meaning an anonymous partnership agreement under Article 535 of the Commercial Code. The same shall apply hereinafter) of which a party is a Specified SME, Etc. (other than a person who engages in the investment business) or trust beneficial rights (limited to rights to receive distributions of earnings or profits arising from a business carried on by a Specified SME, Etc.);  - 日本法令外国語訳データベースシステム

２　民法（明治二十九年法律第八十九号）第二編第九章（質権）の規定は定置漁業権及び区画漁業権（特定区画漁業権であつて漁業協同組合又は漁業協同組合連合会の有するものを除く。次条、第二十六条及び第二十七条において同じ。）に、第八章から第十章まで（先取特権、質権及び抵当権）の規定は特定区画漁業権であつて漁業協同組合又は漁業協同組合連合会の有するもの及び共同漁業権に、いずれも適用しない。例文帳に追加

(2) The provision of Chapter IX (Pledge), Part II of the Civil Code (Act No. 89 of 1896) shall not apply to either the fixed gear fishery right or the demarcated fishery right (excluding the specific demarcated fishery right owned by a Fisheries Cooperative Association or a Federation of Fisheries Cooperative Associations; the same shall apply in the following Article and Article 26 and 27), and the provisions of Chapter VIII through Chapter X (Lien, Pledge and Mortgage) shall not apply to either the specific demarcated fishery right owned by a Fisheries Cooperative Association or a Federation of Fisheries Cooperative Associations or the common fishery right.  - 日本法令外国語訳データベースシステム

三　信託の受益権に対する投資事業に係る匿名組合契約（商法（明治三十二年法律第四十八号）第五百三十五条に規定する匿名組合契約をいう。第八項第三号において同じ。）が受託者と同一の会社集団に属さない者との間で締結されていないこと。例文帳に追加

(iii) that no Silent Partnership Agreement pertaining to business of investment in beneficial interest in trust (meaning a silent partnership agreement prescribed in Article 535 of the Commercial Code (Act No. 48 of 1899); the same shall apply in paragraph (8)(iii)) has been concluded with a person who does not belong to the same Company Group as the trustee;  - 日本法令外国語訳データベースシステム

条約のいかなる規定も、日本国が、匿名組合契約又はこれに類する契約に基づいて取得される所得及び収益に対して、日本国の法令に従って源泉課税することを妨げるものではない。例文帳に追加

Nothing in the Convention shall prevent Japan from imposing tax at source, in accordance with its domestic law, on any income and gains derived by a person pursuant to a sleeping partnership (Tokumei Kumiai) contract or other similar contract.  - 財務省

９条約のいかなる規定も、日本国が、匿名組合契約又はこれに類する契約に基づいて取得される所得及び収益に対して、日本国の法令に従って源泉課税することを妨げるものではない。例文帳に追加

9. Nothing in the Convention shall prevent Japan from imposing tax at source, in accordance with its laws, on any income and gains derived by a person pursuant to a sleeping partnership (Tokumei Kumiai) contract or other similar contract. - 財務省

ロ　当該匿名組合契約の相手方になろうとする者が、当該匿名組合契約の締結前に、当該行為を行う者に関する前号ホ（１）から（６）までに掲げる事項を、次に掲げる当該相手方になろうとする者の区分に応じ、それぞれ次に定める者に届け出ること。例文帳に追加

(b) that a person who intends to become a counterparty to said Silent Partnership Contract shall, prior to conclusion of said Silent Partnership Contract, make a notification of the matters related to a person who performs said acts as listed in 1. to 6. inclusive of sub-item (e) of the preceding item to a person prescribed in the following sub-items according to the categories of persons intending to become counterparties as listed in the respective sub-items:  - 日本法令外国語訳データベースシステム

２　前項の組合のうち第四十条の二第一項の規定により会計監査人の監査を要するものが子会社その他当該組合と主務省令で定める特殊の関係にある者（以下「子会社等」という。）を有する場合には、当該組合は、毎事業年度、前項の説明書類のほか、当該組合及び当該子会社等の業務及び財産の状況に関する事項として主務省令で定めるものを当該組合及び当該子会社等につき連結して記載した説明書類を作成し、当該組合の事務所に備え置き、公衆の縦覧に供しなければならない。例文帳に追加

(2) In the case where a cooperative set forth in the preceding paragraph that requires an audit by an accounting auditor pursuant to the provisions of Article 40-2, paragraph (1) is a subsidiary or one having a special relationship as specified by an ordinance of the competent ministry with said cooperative (hereinafter referred to as "subsidiary company, etc."), said cooperative shall, each business year, prepare, in addition to the explanatory documents set forth in the preceding paragraph, explanatory documents stating the matters specified by an ordinance of the competent ministry as those concerning the status of the operations and property of said cooperative and said subsidiary company, etc. in a consolidated manner for said cooperative and said subsidiary company, etc., keep them at the offices of said cooperative, and provide them for public inspection.  - 日本法令外国語訳データベースシステム

留保所得に関する特別控除制度や貸倒引当金に関する特例措置などの適用期限の延長を行うとともに、生命保険料控除等の対象となる契約の範囲に、特定共済組合等が締結した一定の生命共済契約を加える。例文帳に追加

Application periods of special exemption schemes for retained earnings and exceptions to measures on reserve for possible loan losses will be extended. In addition, certain contracts for mutual life insurance that are closed by certain mutual aid associations, etc., will be added to the range of contracts eligible for deductions on life insurance premiums, etc. - 経済産業省