「はらり」に関連した英語例文の一覧と使い方(610ページ目) - Weblio英語例文検索

２ １の規定にかかわらず、一方の締約者の居住者が他方の締約者内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに規定する要件を満たす場合には、当該一方の締約者においてのみ租税を課することができる。(a)当該課税年度において開始し、又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約者内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約者の居住者でない雇用者又はこれに代わる者から支払われるものであること。(c)報酬が雇用者の当該他方の締約者内に有する恒久的施設によって負担されるものでないこと。例文帳に追加

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting Party in respect of an employment exercised in the other Contracting Party shall be taxable only in the first-mentioned Contracting Party if: (a) the recipient is present in that other Contracting Party for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the taxable year concerned; (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting Party; and (c) the remuneration is not borne by a permanent establishment which the employer has in that other Contracting Party.  - 財務省

１０ １、２及び８の規定にかかわらず、資本が株式として分割される法人であり、かつ、一方の締約国の法令の下において当該一方の締約国の居住者とされるものが他方の締約国の居住者である個人に支払う配当に対しては、当該個人（当該個人の配偶者並びに当該個人及び当該配偶者の直系の血族又は姻族である者を含む。）が当該法人の特定の種類の株式の五パーセント以上を直接又は間接に所有している場合には、当該一方の締約国の法令に従って当該一方の締約国において租税を課することができる。例文帳に追加

10. Notwithstanding the provisions of paragraphs 1, 2 and 8, dividends paid by a company whose capital is divided into shares and which, under the laws of a Contracting State, is a resident of that Contracting State, to an individual who is a resident of the other Contracting State may be taxed in the first-mentioned Contracting State in accordance with the laws of the first-mentioned Contracting State, if that individual - either alone or with his or her spouse or one of their relatives by blood or marriage in the direct line - directly or indirectly, owns at least 5 per cent of a particular class of shares in that company.  - 財務省

２ １の規定にかかわらず、一方の締約国の居住者が他方の締約国内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに規定する要件を満たす場合には、当該一方の締約国においてのみ租税を課することができる。(a)当該課税年度において開始し、又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約国内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約国の居住者でない雇用者又はこれに代わる者から支払われるものであること。(c)報酬が雇用者の当該他方の締約国内に有する恒久的施設によって負担されるものでないこと。例文帳に追加

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned Contracting State if: a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the taxable year concerned, b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting State, and c) the remuneration is not borne by a permanent establishment which the employer has in that other Contracting State.  - 財務省

第九十六条の四　会社法第二百七条（金銭以外の財産の出資）、第二百十二条（第一項第一号を除く。）（不公正な払込金額で株式を引き受けた者等の責任）、第二百十三条（第一項第一号及び第三号を除く。）（出資された財産等の価額が不足する場合の取締役等の責任）、第八百六十八条第一項（非訟事件の管轄）、第八百七十条（第二号及び第七号に係る部分に限る。）（陳述の聴取）、第八百七十一条（理由の付記）、第八百七十二条（第四号に係る部分に限る。）（即時抗告）、第八百七十四条（第一号に係る部分に限る。）（不服申立ての制限）、第八百七十五条（非訟事件手続法の規定の適用除外）及び第八百七十六条（最高裁判所規則）の規定は第九十二条第三号に掲げる事項を定めた場合について、同法第七編第二章第二節（株式会社における責任追及等の訴え）の規定はこの条において準用する同法第二百十二条（第一項第一号を除く。）の規定による支払を求める訴えについて、それぞれ準用する。この場合において、同法第二百七条第十項第一号中「取締役」とあるのは「保険業法第八十六条第一項に規定する組織変更をする相互会社の取締役」と、同法第二百十二条第一項第二号中「第二百九条」とあるのは「保険業法第九十六条の二」と、「第百九十九条第一項第三号」とあるのは「同法第九十二条第三号」と、同条第二項中「第百九十九条第一項第三号」とあるのは「保険業法第九十二条第三号」と、「申込み又は第二百五条の契約」とあるのは「申込み」と、同法第八百四十七条第一項中「株式を有する株主」とあるのは「株式を有する株主（組織変更の効力発生日から六箇月（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。以下この項において同じ。）を経過していないときは、六箇月前から当該組織変更の効力発生日まで引き続いて社員であった者であって、当該組織変更の効力発生日から引き続いて株式を有する株主）」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

Article 96-4 The provisions of Article 207 (Contribution of Property Other than Monies), Article 212 (excluding paragraph (1), item (i)) (Liabilities of Persons Who Subscribed for Shares with Unfair Amount to Be Paid in), Article 213 (excluding paragraph (1), items (i) and (iii)) (Liabilities of Directors in Case of Shortfall in Value of Property contributed), Article 868, paragraph (1) (Jurisdiction of Non-Contentious Cases), Article 870 (limited to the segment pertaining to items (ii) and (vii)) (Hearing of Statements), Article 871 (Supplementary Note of Reasons), Article 872 (limited to the segment pertaining to item (iv)) (Immediate Appeal Against Ruling), Article 874 (limited to the segment pertaining to item (i)) (Restrictions on Appeal), Article 875 (Exclusion from Application of Provisions of Act on Procedures for Non-Contentious Cases) and Article 876 (Supreme Court Rules) of the Companies Act shall apply mutatis mutandis to any stipulation for the matters listed in Article 92, item (iii); and the provisions of Part VII, Chapter II, Section 2 (Lawsuit for Accountability, etc. in Stock Company) of that Act shall apply mutatis mutandis to a lawsuit for payment under Article 212 (excluding paragraph (1), item (i)) of that Act as applied mutatis mutandis pursuant to this Article. In this case, the term "director" in Article 207, paragraph (10), item (i) of that Act shall be deemed to be replaced with "director of the converting Mutual Company set forth in Article 86, paragraph (1) of the Insurance Business Act"; the terms "Article 209" and "Article 199, paragraph (1), item (iii)" in Article 207, paragraph (2) shall be deemed to be replaced with "Article 96-2 of the Insurance Business Act" and "Article 92, item (iii) of that Act," respectively; the terms "Article 199, paragraph (1), item (iii)" and "application for subscription for shares for subscription or his/her manifestation of intention relating to the contract provided for in Article 205" in Article 212, paragraph (2) of that Act shall be deemed to be replaced with "Article 92, item (iii) of the Insurance Business Act" and "application," respectively; and the term "shareholders having the shares" in Article 847, paragraph (1) of that Act shall be deemed to be replaced with "shareholders having the shares (or, where six months (or any shorter period prescribed by the articles of incorporation; hereinafter the same shall apply in this paragraph) have not lapsed since the Effective Date of an Entity Conversion, persons who had been members from six months prior until the Effective Date of the Entity Conversion and have been holding the shares without interruption since the Effective Date of the Entity Conversion)"; 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

第百三十一条　第百二十九条の保険料の徴収については、第百三十五条の規定により特別徴収（国民年金法（昭和三十四年法律第百四十一号）による老齢基礎年金その他の同法、厚生年金保険法（昭和二十九年法律第百十五号）、国家公務員共済組合法、地方公務員等共済組合法若しくは私立学校教職員共済法に基づく老齢若しくは退職、障害又は死亡を支給事由とする年金たる給付であって政令で定めるもの及びその他これらの年金たる給付に類する老齢若しくは退職、障害又は死亡を支給事由とする年金たる給付であって政令で定めるもの（以下「老齢等年金給付」という。）の支払をする者（以下「年金保険者」という。）に保険料を徴収させ、かつ、その徴収すべき保険料を納入させることをいう。以下同じ。）の方法による場合を除くほか、普通徴収（市町村が、保険料を課せられた第一号被保険者又は当該第一号被保険者の属する世帯の世帯主若しくは当該第一号被保険者の配偶者（婚姻の届出をしていないが、事実上婚姻関係と同様の事情にある者を含む。以下同じ。）に対し、地方自治法第二百三十一条の規定により納入の通知をすることによって保険料を徴収することをいう。以下同じ。）の方法によらなければならない。例文帳に追加

Article 131 With regard to the collection of an insurance premium as set forth in Article 129, except for a case when the insurance premium is collected by a method of special collection (which means having a person (hereinafter referred to as "Pension Insurer") that pays an Old Age Basic Pension pursuant to the provisions of the National Pension Act (Act No. 141 of 1959), other benefits for a pension with the reason of payment, such as old age, retirement, disability, or death that are provided by a Cabinet Order and based on the same Act, Employees Pension Insurance Act (Act No. 115 of 1954), National Public Service Mutual Aid Association Act, Local Public Service Mutual Aid Association Act, and Private School Personnel Mutual Aid Association Act, and other benefits as a pension with the reason of payment, such as old age, retirement, disability, or death that are similar to those benefits as a pension and are provided by a Cabinet Order (hereinafter referred to as "Old Age, etc., Pension Benefit"), collect insurance premiums and pay to the government said insurance premiums to be collected; the same shall apply herein) pursuant to the provisions of Article 135, the insurance premium shall be by a method of ordinary collection (which means that a Municipality collects an insurance premium by providing notification of the payment pursuant to the provisions of Article 231 of the Local Autonomy Act to a Primary Insured Person that is subject to an insurance premium, the householder of said family where said Primary Insured Person resides, or the spouse of said Primary Insured Person (including a person that has not submitted a notification of marriage, but is under virtually the same circumstances in a marital relationship); the same shall apply herein).  - 日本法令外国語訳データベースシステム

２４　法第六十八条の八十九第一項の規定の適用がある場合における法人税法施行令第百五十五条の八の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十八条の八十九第一項（連結法人の国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十八条の八十九第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令第三十九条の百十三第一項第一号（連結法人の国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」とする。例文帳に追加

(24) With respect to the application of the provisions of Article 155-8 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 68-89(1) of the Act apply, the term "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year" in Article 155-8(1) of the said Order shall be deemed to be replaced with "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph" in paragraph (2) of the said Article shall be deemed to be replaced with "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the amount listed in item (i)" in paragraph (1) and paragraph (2) of the said Article shall be deemed to be replaced with "the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-113(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of the said Article) (in the case where the provisions of paragraph (1) of the said Article are applied by replacing the terms under the provisions of paragraph (2) of the said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in the said item which is applied by replacing the terms under the provisions of paragraph (2) of the said Article))."  - 日本法令外国語訳データベースシステム

スウィープ口座とは預金口座の決済機能を維持しつつ資金の効率的運用を図るため、口座残高が一定額を超えた場合に超過額を自動的に安全性及び換金性の高い金融商品（ＭＭＦ等）の購入に充てるサービス、預金保険により保護される金額を超える資金が自動的に振り替えられるようにすれば、預金保険制度で保護されない資金を破綻に伴うリスクから遮断することが可能である。しかしながら、現に提供されているサービスについては振替頻度が毎営業日でない等、決済機能を保護するためのものと位置付けることは適当ではない。証券総合口座とは有価証券投資に充てられる資金以外の余資を安全性及び換金性の高い投資信託（ＭＲＦ）で自動運用するサービスを提供する口座をいう。必要に応じ、即日中の払い出しのみならず、クレジットカード決済等にも利用することができることから、金融機関の預金口座に代替する決済機能を有するものとされている。ただし、ＭＲＦが安全性の高いものであるとはいえ、元本保証商品ではないことから、決済機能の安定確保策に位置付けることは適当ではない。早期発見・早期是正を基本とし、金融機関が破綻した場合に債務超過の程度が極力小さい段階で迅速に処理することができれば、決済等の金融機能に与える影響を最小限に止めることができるとの考え方が示されており、金融機関破綻時の決済機能の安定確保においてもこの考え方が基本であることについては、ここで改めて確認しておきたい。例文帳に追加

Such action will minimise the effect on the orderly functioning of the institution, including the payment and settlement functions.  - 金融庁

(1) 出願日から4年以内又は特許付与に関する通知が公告された日から3年以内に特許発明がラトビア共和国において実施されなかったか又は十分に実施されなかった場合は，何人も，本法及び裁判所の判決に従って当該特許発明を実施する許可(強制ライセンス)を自己に付与すべき旨の請求を伴う申請を行政裁判所に対して行うことができる。特許所有者が当該発明を実施しなかったこと又は十分に実施しなかったことについて根拠のある理由が存在することを裁判所に証明した場合は，この規定は適用されない。(2) 生物工学的発明の特許所有者が，植物品種に係る先の権利を侵害することなしには当該発明を実施することができない場合は，当該人は，前記の権利により保護されている当該植物品種の実施のための強制ライセンスを申請して，裁判所が定める補償金を当該植物の品種の所有者に支払うことができる。当該ライセンスが付与された場合は，植物品種の所有者は，保護されている発明の実施に係る根拠のある要件を伴うクロスライセンスを受ける資格を有する。例文帳に追加

(1) If within four years after filing date of application or within three years after the date when the notification regarding the grant of a patent was published, the patented invention has not been used or has been used in an insufficient amount in the Republic of Latvia, any person may submit to the administrative court an application with a request to provide a permit (compulsory licence) to it to use the patented invention in conformity with this Law and court judgement. This provision shall not be applied if the proprietor of the patent proves to the court that there have been substantiated reasons for the failure to use or insufficient use of the invention. - 特許庁

3. 前項に規定する金銭の分配のほか、無限責任組合員は、投資証券等（投資証券等に係る処分等、現物配当、株式分割等により本組合が取得したもののうち金銭以外のものを含む。）を現物で分配することが組合員の利益に適うと合理的に判断する場合（かかる判断がなされた日を「現物分配基準日」という。）、組合員及び脱退組合員に対し、現物分配基準日後速やかに、当該投資証券等の分配時評価額の総額から、分配に要する諸費用（もしあれば）及び公租公課（もしあれば）の合計額を控除した上、本条第4 項に従い成功報酬（もしあれば）の額（成功報酬を投資証券等の現物で支払う場合には、当該投資証券等の分配時評価額の総額）を控除した残額に相当する当該投資証券等を、第30 条により認められる範囲において、組合員についてはその持分金額、脱退組合員については当該脱退組合員の脱退当時の持分金額の各金額に応じ按分をした上、それぞれ現物により分配することができるものとする。無限責任組合員は、分配に要する諸費用及び公租公課並びに成功報酬の支払いにあてるため、分配される投資証券等の一部を売却することができるものとし、かかる場合、当該売却に係る投資証券等を控除した後の当該投資証券等を組合員及び脱退組合員に対し分配するものとする。当該投資証券等が市場性のある有価証券ではない場合、無限責任組合員は、(ⅰ)現物分配を行う旨及びその理由、(ⅱ)現物分配する投資証券等の明細、(ⅲ)その現物分配基準日における分配時評価額の案、並びに(ⅳ)その他その適否を判断する上で必要な事項を記載した書面を送付した上、総有限責任組合員の出資口数の合計の［ ］分の［ ］以上に相当する出資口数を有する有限責任組合員の承認を取得しなければならないものとする。なお、第49 条第1 項は、本項に基づき無限責任組合員が行う分配に準用する。例文帳に追加

(3) In addition to distribution of funds prescribed in the preceding paragraph, if the General Partner reasonably determines that it is beneficial for the Partners to receive an in kind distribution of Portfolio Securities (including non-money consideration acquired by the Partnership from the Disposition of Portfolio Securities, in kind dividends or share splits) (the day of such determination being referred to as the “Reference Date”), the General Partner may, promptly after the Reference Date, distribute in kind to the Partners and any Withdrawing Partners their respective pro rata shares of the Portfolio Securities equivalent to the balance of the total amount of Value at the Time of Distribution of the Portfolio Securities after the deduction of (x) the total amount of costs and expenses, if any, and taxes and other public duties, if any, required for the distribution and (y) the amount of any incentive fee, if any, pursuant to paragraph (4) of this Article (which is, in the case where such incentive fee is paid in kind by the Portfolio Securities, the total amount of the Value at the Time of Distribution of such Portfolio Securities), in proportion to (a) in the case of a Partner, their respective Interest Amount or (b) in the case of a Withdrawing Partner, their respective Interest Amount at the time of the withdrawal of such Withdrawing Partner, to the extent allowed by Article 30. The General Partner may sell a portion of the Portfolio Securities that are to be distributed in order to pay costs, expenses, taxes and other public duties required for such distribution and to pay such incentive fee. In such case, the General Partner shall distribute to the Partners and any Withdrawing Partners the Portfolio Securities remaining after deducting the Portfolio Securities so sold or to be so sold. If the Portfolio Securities are not Marketable Securities, the General Partner shall send a document stating (i) the proposed in kind distribution and the reason therefor, (ii) a statement of Portfolio Securities to be distributed in kind, (iii) an assessment of the Value at the Time of Distribution as of the Reference Date and(iv) other matters as required to determine the appropriateness of the proposed distribution in kind, and shall be required to obtain an approval of the Limited Partners holding a Number of Partnership Units equal to [ ]% or more of the aggregate Number of Partnership Units of all of the Limited Partners. Article 49(1) shall apply mutatis mutandis to distribution by the General Partner pursuant to this paragraph.  - 経済産業省

２　前項の場合において、法第百九十条の許可（更新に係る許可を除く。）を受けた事業年度から三事業年度以内に積み立てられるべき商品取引責任準備金の金額は、同項第一号中「に事故率（当該事業年度開始日前三年以内に開始した各事業年度における事故（第百十二条に規定する事故をいう。）による支払額（商品取引員が、専門知識及び経験を有する者（第百七条で定める者をいう。以下この条において同じ。）から商品市場における取引等（商品清算取引を除く。以下この条において同じ。）の委託を受ける場合並びに電子情報処理組織（商品取引員の使用に係る電子計算機と、顧客の使用に係る電子計算機（入出力装置を含む。）とを電気通信回線で接続した電子情報処理組織をいう。以下この条において同じ。）を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引に係る支払額を除く。）の合計額の、法第二条第八項第一号から第三号に規定する取引の取引金額と同項第四号に規定する取引の対価の額の合計額（自己の計算による取引並びに商品取引員が、専門知識及び経験を有する者から商品市場における取引等の委託を受ける場合並びに電子情報処理組織を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引金額及び取引の対価の額を除く。）に占める割合をいう。以下この条において同じ。）を乗じた金額と取引金額の百万分の一に相当する金額とのいずれか大きい金額」とあるのは「の十万分の三に相当する金額」と、「当該いずれか大きい金額」とあるのは「当該相当する金額」と、「事故率に二を乗じて得た率と百万分の二とのいずれか大きい率」とあるのは「十万分の六」と、「に事故率を乗じた金額と当該除して計算した金額の百万分の一に相当する金額とのいずれか大きい金額」とあるのは「の十万分の三に相当する金額」と、「に事故率を乗じた金額と当該取引金額の百万分の一に相当する金額とのいずれか大きい金額」とあるのは「の十万分の三に相当する金額」と、「に事故率を乗じた金額と当該対価の額の合計額の十万分の一に相当する金額とのいずれか大きい金額」とあるのは、「の万分の三に相当する金額」とする。例文帳に追加

(2) In the cases set forth in the preceding paragraph, with regard to the amount of liability reserve for commodity trading to be accrued within three business years from the business year in which the license set forth in Article 190 of the Act (excluding a renewed license) was obtained, the phrase "the amount obtained by multiplying the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (i) of the Act (excluding transactions based on a person's own account and the transactions set forth in (e)) in each business year by the Problematic Conduct Rate -- which means the proportion of the total sum of the payments made as a result of any Problematic Conduct [which means the Problematic Conduct prescribed in Article 112] in each business year starting within three years prior to the commencement of the relevant business year [excluding payments pertaining to transactions in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market (excluding Commodity Clearing Transactions; hereinafter the same shall apply in this Article) from a Person with Specialized Knowledge and Experience (which means a person specified in Article 107; hereinafter the same shall apply in this Article) or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System (which means an Electronic Data Processing System connecting a computer used by the Futures Commodity Merchant and a computer [including the input/output devices] used by the customer through a telecommunications line; hereinafter the same shall apply in this Article) without carrying out solicitation]; hereinafter the same shall apply in this Article) to the total sum of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), items (i) to (iii) of the Act and the amount of the consideration for the transactions prescribed in item (iv) of the same paragraph (excluding the transaction amounts and the amount of the consideration for transactions in cases of transactions based on a person's own account and in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market from a Person With Specialized Knowledge and Experience or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System without carrying out solicitation -- or the amount equivalent to 0.0001 percent of the transaction amounts, whichever amount is greater" in item (i) of the preceding paragraph shall be deemed to be replaced with "the amount equivalent to 0.003 percent of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (i) of the Act (excluding transactions based on a person's own account and the transactions set forth in (e)) in each business year," the phrase "such larger amount" in the same item shall be deemed to be replaced with "such equivalent amount," the phrase "double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher" in the same item shall be deemed to be replaced with "0.006 percent," the phrase "an amount obtained by multiplying -- an amount calculated by dividing the amount that has been obtained by deducting the amount of liability reserve for commodity trading and the amounts listed in (b) to (h) from ten million yen by double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher (or, if said calculated amount exceeds the transaction amount in the relevant business year, such amount shall be the transaction amount in the relevant business year; hereinafter the same shall apply in this item) -- by the Problematic Conduct Rate or an amount equivalent to 0.0001 percent of said calculated amount, whichever amount is greater" in the same item shall be deemed to be replaced with "an amount equivalent to 0.003 percent of the amount calculated by dividing the amount that has been obtained by deducting the amount of liability reserve for commodity trading and the amounts listed in (b) to (h) from ten million yen by double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher (or, if said calculated amount exceeds the transaction amount in the relevant business year, such amount shall be the transaction amount in the relevant business year; hereinafter the same shall apply in this item)," the phrase "the amount obtained by multiplying the transaction amount of transactions prescribed in Article 2, paragraph (8), item (iii) of the Act (excluding transactions based on a person's own account and the transactions set forth in (g)) in each business year by the Problematic Conduct Rate, or the amount equivalent to 0.0001 percent of said transaction amount, whichever amount is greater" in the same item shall be deemed to be replaced with "the amount equivalent to 0.003 percent of the transaction amount of transactions prescribed in Article 2, paragraph (8), item (iii) of the Act (excluding transactions based on a person's own account and the transactions set forth in (g)) in each business year," and the phrase "the amount obtained by multiplying the total sum of the consideration for transactions prescribed in Article 2, paragraph (8), item (iv) of the Act (excluding transactions based on a person's own account and the transactions set forth in (h)) in each business year by the Problematic Conduct Rate, or the amount equivalent to 0.001 percent of said total sum of the consideration, whichever amount is greater" in the same item shall be deemed to be replaced with "the amount equivalent to 0.03 percent of the total sum of the consideration for transactions prescribed in Article 2, paragraph (8), item (iv) of the Act (excluding transactions based on a person's own account and the transactions set forth in (h)) in each business year."  - 日本法令外国語訳データベースシステム

第四十条の十一　その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国法人又は外国関係法人から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国法人又は当該外国関係法人からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

Article 40-11 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item (ii)), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign corporation or the said affiliated foreign corporation pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article:  - 日本法令外国語訳データベースシステム

第三十三条　この章並びに第六十六条第一項及び第六十七条第一項において「連鎖販売業」とは、物品（施設を利用し又は役務の提供を受ける権利を含む。以下同じ。）の販売（そのあつせんを含む。）又は有償で行う役務の提供（そのあつせんを含む。）の事業であつて、販売の目的物たる物品（以下この章において「商品」という。）の再販売（販売の相手方が商品を買い受けて販売することをいう。以下同じ。）、受託販売（販売の委託を受けて商品を販売することをいう。以下同じ。）若しくは販売のあつせんをする者又は同種役務の提供（その役務と同一の種類の役務の提供をすることをいう。以下同じ。）若しくはその役務の提供のあつせんをする者を特定利益（その商品の再販売、受託販売若しくは販売のあつせんをする他の者又は同種役務の提供若しくはその役務の提供のあつせんをする他の者が提供する取引料その他の経済産業省令で定める要件に該当する利益の全部又は一部をいう。以下この章において同じ。）を収受し得ることをもつて誘引し、その者と特定負担（その商品の購入若しくはその役務の対価の支払又は取引料の提供をいう。以下この章において同じ。）を伴うその商品の販売若しくはそのあつせん又は同種役務の提供若しくはその役務の提供のあつせんに係る取引（その取引条件の変更を含む。以下「連鎖販売取引」という。）をするものをいう。例文帳に追加

Article 33 (1) The term "Multilevel Marketing" as used in this chapter and Articles 66 (1) and 67 (1) shall mean sales of articles (such articles include rights to use a facility or to receive offer of services; the same shall apply hereinafter) (including mediation of such sales) or offer of services for value (including mediation of such offers) where the seller, the service provider, or their mediator induces a person to conduct resale of the articles that are the subject matter of sales (such articles are hereinafter referred to as the "Goods" in this chapter) (such resale means that the counterparty purchases and sells the Goods; the same shall apply hereinafter), consignment sale of the Goods (which means that the counterparty sells the Goods on consignment; the same shall apply hereinafter), or mediation of sales of the Goods, or induces a person to conduct offer of the same kind of services (which means that the counterparty offers services that are of the same kind as such services; the same shall apply hereinafter), or mediation of offers of such services by telling said person that he/she may receive a specified profit (all or part of the transaction fee provided by another person engaged in the resale, consignment sale, or mediation of sales of the Goods or another person engaged in offering the same kind of services, or mediation of offers of such services, or other profits that satisfy the requirements specified by an Ordinance of the Ministry of Economy, Trade and Industry; hereinafter the same shall apply in this chapter), and conducts with such person transactions pertaining to sales or mediation of sales of the Goods or offer or mediation of offers of the services that involve a specified burden (which means purchase of the Goods, payment of the consideration for the services, or provision of a transaction fee; hereinafter the same shall apply in this chapter) (such transactions include change in the terms of transactions; hereinafter referred to as the "Multilevel Marketing Transactions").  - 日本法令外国語訳データベースシステム

４　第一項本文に規定する場合において、配偶者が被害者の親族その他被害者と社会生活において密接な関係を有する者（被害者と同居している子及び配偶者と同居している者を除く。以下この項及び次項並びに第十二条第一項第四号において「親族等」という。）の住居に押し掛けて著しく粗野又は乱暴な言動を行っていることその他の事情があることから被害者がその親族等に関して配偶者と面会することを余儀なくされることを防止するため必要があると認めるときは、第一項第一号の規定による命令を発する裁判所又は発した裁判所は、被害者の申立てにより、その生命又は身体に危害が加えられることを防止するため、当該配偶者に対し、命令の効力が生じた日以後、同号の規定による命令の効力が生じた日から起算して六月を経過する日までの間、当該親族等の住居（当該配偶者と共に生活の本拠としている住居を除く。以下この項において同じ。）その他の場所において当該親族等の身辺につきまとい、又は当該親族等の住居、勤務先その他その通常所在する場所の付近をはいかいしてはならないことを命ずるものとする。例文帳に追加

(4) In cases prescribed in the main clause of paragraph 1, when there are certain circumstances such that the spouse visits the domicile of the victim's relative or other person with whom the victim has close relationships in his/her social life (except for children who live with the victim and persons who live with the spouse; hereinafter referred to as a "relative, etc." in this paragraph, the following paragraph, and Article 12, paragraph 1, item 4) and uses or carries out extremely rude or violent words or deeds and therefore it is found necessary to prevent the victim from being obliged to meet the spouse with regard to the relative, etc. in question, the court that issues or has issued an order under paragraph 1, item 1 shall, upon a petition from the victim, find against the spouse and order the spouse to refrain from approaching the relative, etc. at his/her domicile (except for a domicile that the relative, etc. shares as the main home with the said spouse; hereinafter the same shall apply in this paragraph) or any other place where the relative, etc. is staying, or from loitering in the vicinity of the domicile, workplace, or any other location normally frequented by the relative, etc. during a period from the day the order comes into effect to the day after six months from the day the order came into effect, in order to prevent harm to the life or body of the relative, etc.  - 日本法令外国語訳データベースシステム

一　当該特定外国子会社等が当該各事業年度において当該内国法人に係る他の特定外国子会社等（法第六十八条の九十第一項に規定する特定外国子会社等を含む。以下この項において「他の特定外国子会社等」という。）から受ける配当等の額が当該他の特定外国子会社等の当該配当等の額の支払に係る基準日の属する事業年度（以下この項において「基準事業年度」という。）の配当可能金額のうち当該特定外国子会社等の出資対応配当可能金額を超えない場合であつて、当該基準事業年度が法第六十六条の六第一項に規定する課税対象留保金額（以下この節において「課税対象留保金額」という。）又は法第六十八条の九十第一項に規定する個別課税対象留保金額（以下この節において「個別課税対象留保金額」という。）の生ずる事業年度である場合　当該配当等の額例文帳に追加

(i) Where the amount of a dividend, etc. that the said specified foreign subsidiary company, etc. receives from any other specified foreign subsidiary company, etc. related to the said domestic corporation (including a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter referred to as the "other specified foreign subsidiary company, etc." in this paragraph) in the relevant business year does not exceed the amount of a dividend payable corresponding to the capital contributions of the said specified foreign subsidiary company, etc. out of the total amount of a dividend payable by the said other specified foreign subsidiary company, etc. in the business year including the base date for paying the said dividend, etc. (hereinafter referred to as the "base business year" in this paragraph) and the said base business year is the business year during which the taxable retained income prescribed in Article 66-6(1) of the Act (hereinafter referred to as the "taxable retained income" in this Section) or individually taxable retained income prescribed in Article 68-90(1) of the Act (hereinafter referred to as the "individually taxable retained income" in this Section) arises: The amount of the said dividend, etc.  - 日本法令外国語訳データベースシステム

一　当該特定外国子会社等が当該各事業年度において当該連結法人に係る他の特定外国子会社等（法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。以下この項において「他の特定外国子会社等」という。）から受ける配当等の額が当該他の特定外国子会社等の当該配当等の額の支払に係る基準日の属する事業年度（以下この項において「基準事業年度」という。）の配当可能金額のうち当該特定外国子会社等の出資対応配当可能金額を超えない場合であつて、当該基準事業年度が法第六十八条の九十第一項に規定する個別課税対象留保金額（以下この節において「個別課税対象留保金額」という。）又は法第六十六条の六第一項に規定する課税対象留保金額（以下この節において「課税対象留保金額」という。）の生ずる事業年度である場合　当該配当等の額例文帳に追加

(i) Where the amount of a dividend, etc. that the said specified foreign subsidiary company, etc. receives from any other specified foreign subsidiary company, etc. related to the said consolidated corporation (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter referred to as the "other specified foreign subsidiary company, etc." in this paragraph) in the relevant business year does not exceed the amount of a dividend payable corresponding to the capital contributions by the said specified foreign subsidiary company, etc. out of the total amount of a dividend payable by the said other specified foreign subsidiary company, etc. in the business year including the base date for paying the said dividend, etc. (hereinafter referred to as the "base business year" in this paragraph) and the said base business year is the business year during which the individually taxable retained income prescribed in Article 68-90(1) of the Act (hereinafter referred to as the "individually taxable retained income" in this Section) or taxable retained income prescribed in Article 66-6(1) of the Act (hereinafter referred to as the "taxable retained income" in this Section) arises: The amount of the said dividend, etc.  - 日本法令外国語訳データベースシステム

３(a) 次の(i)及び(ii)の規定に該当する場合には、一方の締約国の居住者が(ii)に規定する株式を譲渡（(i)の資金援助が最初に行われた日から五年以内に行われる譲渡に限る。）することによって取得する収益に対しては、他方の締約国において租税を課することができる。(i)当該他方の締約国（日本国については、預金保険機構を含む。以下この３において同じ。）が、金融機関の差し迫った支払不能に係る破綻処理に関する当該他方の締約国の法令に従って、当該他方の締約国の居住者である金融機関に対して実質的な資金援助を行う場合(b)当該一方の締約国の居住者が当該他方の締約国から当該金融機関の株式を取得する場合(b) (a)の規定は、当該一方の締約国の居住者が、当該金融機関の株式を当該他方の締約国から、この条約の効力発生前に取得した場合又はこの条約の効力発生前に締結された拘束力のある契約に基づいて取得した場合には、適用しない。例文帳に追加

3. a) Where (i) a Contracting State (including, for this purpose in the case of Japan, the Deposit Insurance Corporation of Japan) provides, pursuant to the laws of that Contracting State concerning failure resolution involving imminent insolvency of financial institutions, substantial financial assistance to a financial institution that is a resident of that Contracting State, and (ii) a resident of the other Contracting State acquires shares in the financial institution from the first-mentioned Contracting State, the first-mentioned Contracting State may tax gains derived by the resident of the other Contracting State from the alienation of such shares, provided that the alienation is made within five years from the first date on which such financial assistance was provided. b) The provisions of subparagraph a) shall not apply if the resident of that other Contracting State acquired any shares in the financial institution from the first-mentioned Contracting State before the entry into force of this Convention or pursuant to a binding contract entered into before the entry into force of the Convention.  - 財務省

次の契約又はライセンスにおいて，次に掲げる効果を有する条件を挿入することは，違法とする。(i) 意匠が登録された物品の販売若しくは賃貸に関する契約において，又は(ii) 意匠が登録された物品を製造し若しくは使用するライセンスにおいて，又は(iii) 意匠が登録された物品を包装するライセンスにおいて，(a) 意匠が登録されている物品以外の何らかの物品について，購入者，賃借人，又は実施権者に対して販売者，賃貸人，実施許諾者若しくはその者の被指名人から取得することを強制し，又は何人からも取得することを禁止し若しくは何人からも取得できるその者の権利を何らかの方法若しくは何らかの程度まで制限し，又は販売者，賃貸人，実施許諾者若しくはその者の被指名人以外の者から取得することを禁止すること，又は (b) 意匠が登録されている物品以外の物品であって，販売者，賃貸人，実施許諾者，若しくはその者の被指名人により供給されないものについて，購入者，賃借人，又は実施権者に対して使用することを禁止し，それを使用できる購入者，賃借人，若しくは実施権者の権利を何らかの方法若しくは何らかの程度まで制限すること 前記の如何なる条件も，無効とする。例文帳に追加

It shall not be lawful to insert- (i) in any contract for or in relation to the sale or lease of an article in respect of which a design is registered; or (ii) in a license to manufacture or use an article in respect of which a design is registered; or (iii) in a license to package the article in respect of which a design is registered, a condition the effect of which may be- (a) to require the purchaser, lessee, or licensee to acquire from the vendor, lessor, or licensor or his nominees, or to prohibit him from acquiring or to restrict in any manner or to any extent his right to acquire from any person or to prohibit him from acquiring except from the vendor, lessor, or licensor or his nominees any article other than the article in respect of which a design is registered; or (b) to prohibit the purchaser, lessee or licensee from using or to restrict in any manner or to any extent the right of the purchaser, lessee or licensee, to use an article other than the article in respect of which a design is registered which is not supplied by the vendor, lessor or licensor or his nominee, and any such condition shall be void. - 特許庁

218.2本章の規定に基づく訴訟においては， (a)著作権は，被告が当該著作物その他の対象物に著作権が存続しているか否かについて争わない場合は，当該訴訟が関連する当該著作物その他の対象物に存続しているものと推定する。 (b)著作権の存続が立証される場合において，原告が当該著作権の権利者であることを主張し，かつ，被告がその主張について争わないときは，原告が当該著作権の権利者であるものと推定する。 (c)被告が，善意ではなく，訴訟に関連する著作物その他の対象物に著作権が存続しているか否かについて又はその著作物その他の対象物における著作権の権利者の問題について争い，それによって手続に不必要な費用又は遅延を生じさせる場合は，裁判所は，訴訟に関する被告のための費用は認められないこと及び被告が相手方に生じさせる費用は被告が相手方に支払うことを指示することができる。例文帳に追加

218.2. In an action under this Chapter: (a) Copyright shall be presumed to subsist in the work or other subject matter to which the action relates if the defendant does not put in issue the question whether copyright subsists in the work or other subject matter; and (b) Where the subsistence of the copyright is established, the plaintiff shall be presumed to be the owner of the copyright if he claims to be the owner of the copyright and the defendant does not put in issue the question of his ownership. (c) Where the defendant, without good faith, puts in issue the questions of whether copyright subsists in a work or other subject matter to which the action relates, or the ownership of copyright in such work or subject matter, thereby occasioning unnecessary costs or delay in the proceedings, the court may direct that any costs to the defendant in respect of the action shall not be allowed by him and that any costs occasioned by the defendant to other parties shall be paid by him to such other parties. - 特許庁

第百三十二条の十　民事訴訟に関する手続における申立てその他の申述（以下「申立て等」という。）のうち、当該申立て等に関するこの法律その他の法令の規定により書面等（書面、書類、文書、謄本、抄本、正本、副本、複本その他文字、図形等人の知覚によって認識することができる情報が記載された紙その他の有体物をいう。以下同じ。）をもってするものとされているものであって、最高裁判所の定める裁判所に対してするもの（当該裁判所の裁判長、受命裁判官、受託裁判官又は裁判所書記官に対してするものを含む。）については、当該法令の規定にかかわらず、最高裁判所規則で定めるところにより、電子情報処理組織（裁判所の使用に係る電子計算機（入出力装置を含む。以下同じ。）と申立て等をする者又は第三百九十九条第一項の規定による処分の告知を受ける者の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。第三百九十七条から第四百一条までにおいて同じ。）を用いてすることができる。ただし、督促手続に関する申立て等であって、支払督促の申立てが書面をもってされたものについては、この限りでない。例文帳に追加

Article 132-10 (1) In the case of a petition or any other statement to be filed or made in the procedures for civil suits (hereinafter referred to as a "petition, etc."), which shall be filed or made, pursuant to the provisions of this Code or other laws and regulations concerning such petition, etc., by means of a document, etc. (meaning a document, a transcript, extract, authenticated copy or duplicate of a document or a duplicate of a bill or note, or any other paper or other tangible object on which information recognizable to human perception such as characters and shapes is stated; the same shall apply hereinafter) to the court specified by the Supreme Court (including one filed or made to the presiding judge, authorized judge, commissioned judge or court clerk of such court), notwithstanding the provisions of said laws and regulations, as provided for by the Rules of the Supreme Court, the petition, etc. may be filed or made by means of an electronic data processing system (meaning an electronic data processing system wherein the computer (including input-output devices; the same shall apply hereinafter) used in the court is connected, by way of telecommunication lines, to the computer used by the person who files or makes the petition, etc. or person who receives a notice of a disposition under the provision of Article 399(1); the same shall apply in Article 397 to Article 401); provided, however, that this shall not apply to a petition, etc. on the demand procedure where a petition for demand for payment is filed or made by means of a document.  - 日本法令外国語訳データベースシステム

第五十八条　業務提供誘引販売業を行う者がその業務提供誘引販売業に係る業務提供誘引販売契約を締結した場合におけるその業務提供誘引販売契約の相手方（その業務提供誘引販売業に関して提供され、又はあつせんされる業務を事業所等によらないで行う個人に限る。以下この条から第五十八条の三までにおいて「相手方」という。）は、第五十五条第二項の書面を受領した日から起算して二十日を経過したとき（相手方が、業務提供誘引販売業を行う者が第五十二条第一項の規定に違反してこの項の規定による業務提供誘引販売契約の解除に関する事項につき不実のことを告げる行為をしたことにより当該告げられた内容が事実であるとの誤認をし、又は業務提供誘引販売業を行う者が同条第二項の規定に違反して威迫したことにより困惑し、これらによつて当該期間を経過するまでにこの項の規定による業務提供誘引販売契約の解除を行わなかつた場合には、相手方が、当該業務提供誘引販売業を行う者が経済産業省令で定めるところによりこの項の規定による当該業務提供誘引販売契約の解除を行うことができる旨を記載して交付した書面を受領した日から起算して二十日を経過したとき）を除き、書面によりその業務提供誘引販売契約の解除を行うことができる。この場合において、その業務提供誘引販売業を行う者は、その業務提供誘引販売契約の解除に伴う損害賠償又は違約金の支払を請求することができない。例文帳に追加

Article 58 (1) Where a person conducting Business Opportunity Related Sales concludes a Business Opportunity Related Sales Contract pertaining to the Business Opportunity Related Sales, the counterparty of the contract (limited to an individual who conducts business made available or mediated in relation to such Business Opportunity Related Sales at a place other than a Business Establishment, etc.; hereinafter referred to as the "Counterparty" in this article to Article 58-3) may rescind such Business Opportunity Related Sales Contract in writing, except when 20 days have passed from the date on which he/she received the document referred to in Article 55 (2) (if the Counterparty had not rescinded the Business Opportunity Related Sales Contract pursuant to this paragraph by said time limit due to being misled by an act of the person conducting Business Opportunity Related Sales of misrepresenting, in violation of the provision of Article 52 (1), information concerning rescission of a Business Opportunity Related Sales Contract pursuant to the provision of this paragraph, or due to being disturbed by an act of the person conducting Business Opportunity Related Sales of intimidating the Counterparty in violation of the provision of Article 52 (2), it shall be when 20 days have passed from the date on which the Counterparty received a document, which has been issued by the person conducting Business Opportunity Related Sales pursuant to an Ordinance of the Ministry of Economy, Trade and Industry and contains a notice to the effect that the Counterparty may rescind said Business Opportunity Related Sales Contract pursuant to the provision of this paragraph). In this case, the person conducting Business Opportunity Related Sales may not claim damages or demand payment of a penalty pertaining to the rescission of the Business Opportunity Related Sales Contract.  - 日本法令外国語訳データベースシステム

(1) 商標又はその出願は，2以上の者に共通して帰属することができる。結果としての共通財産は，当事者間の契約条件により，また当該契約が存在しない場合は本項の規定に従い，かつ最終的には財産の共通所有に関するコモンローの規定に従い，管理される。各参加者による商標のライセンス付与及び個別使用は，民法第398条に従い合意されるものとする。各参加者は独自の手段によって，商標を保護するための民事訴訟及び刑事訴訟を提起することができるが，他の共同所有者に適切な通知を行って，それらの者が当該訴訟の当事者となり，被った費用の支払に寄与することができるようにする。商標又は持分の譲渡の場合は，参加者は，当該譲渡の目的及び実施条件について通知されたときから1月以内に自己の先買権を行使することができる。事前通知が行われなかった場合又は譲渡が当該通知に定めるものとは異なる態様で行われた場合は，参加者は，商標登録簿への譲渡の記録の公告時点から同一期間内に，自己の持分を保留する権利を行使することができる。ある参加者が商標の使用に対して，当該商標の失効宣言に至りかねない程絶対的かつ不当に異議を申し立てた場合は，すべての目的について自己の権利を放棄したとみなされる。例文帳に追加

(1) A trademark or application therefor may belong pro indiviso to two or more persons. The resulting common property shall be governed by the terms of agreement between the parties, failing that by the provisions of this section and, in the final instance, by the provisions of common law on common ownership of property. The granting of licenses and the independent use of the trademark by each participant shall be agreed in accordance with Article 398 of the Civil Code. Each participant may by his own means take civil and criminal action to protect a trademark but shall make appropriate notification to the other joint owners so that they may be party to such action and contribute to the payment of the expenses incurred. In the case of transfer of a trademark or a share, a participant may exercise his right of prior purchase within a period of one month from the time when he was notified of the purpose of and conditions for the implementation of the transfer. Where prior notification is not given or if a transfer is made in a manner different from that provided for in such notification, a participant may exercise his right to withhold his share, within the same period, from the time of publication of the recording of the transfer in the Register of Trademarks. Such absolute and unjustified opposition of a participant to the use of a trademark as might cause the trademark to be declared lapsed shall be deemed, for all purposes, to constitute renunciation of his right. - 特許庁

標章登録の取消申請は，次のように行うことができる。 (a)IP法に基づく標章の登録日から5年以内 (b)当該登録標章が，登録に係わる商品若しくはサービス又はその一部について普通名称になっているか放棄されている場合，当該登録が不正に若しくはIP法の規定に反して得られた場合，又は登録人により若しくは登録人の許可を得て当該登録標章が商品若しくはサービスの出所を偽って表示するように使用されている場合は，いつでも。当該登録標章が当該商品又はサービスの一部のみについて普通名称になっている場合は，当該一部の商品又はサービスについてのみ取消申請をすることができる。登録標章は，ある独特の商品若しくはサービスの名称としても又はある独特の商品若しくはサービスを特定するためにも使用されているということのみを理由としては，商品又はサービスの普通名称であるとはみなさない。登録標章が当該標章を使用している商品又はサービスの普通名称になっているか否かを決定するに当たっては，購入者の購入の動機ではなく，関係する公衆にとっての当該標章の主要な意味が基準になるものとする。購入者の動機に関する証拠は認められない。 (c)登録商標所有者が正当な理由なく3年以上継続してフィリピンにおいて当該標章を使用しなかったか又はライセンスによりフィリピンにおいて使用させることをしなかった場合は，いつでも。例文帳に追加

The petition for cancellation of the registration of a mark may be filed: (a) Within five years from the date of registration of the mark under the IP Code; (b) at any time, if the registered mark becomes the generic name for the goods or services, or a portion thereof, for which it is registered, or has been abandoned, or its registration was obtained fraudulently or contrary to the provisions of the IP Code, or if the registered mark is being used by, or with the permission of, the registrant so as to misrepresent the source of the goods or services on or in connection with which the mark is used. If the registered mark becomes the generic name for less than all of the goods or services for which it is registered, a petition to cancel the registration for only those goods or services may be filed. A registered mark shall not be deemed to be the generic name of goods or services solely because such mark is also used as a name of or to identify a unique product or service. The primary significance of the registered mark to the relevant public rather than purchaser motivation shall be the test for determining whether the registered mark has become the generic name of goods or services on or in connection with which it has been used. Evidence on purchaser motivation shall not be admitted; (c) At any time, if the registered owner of the mark without legitimate reason fails to use the mark within the Philippines, or to cause it to be used in the Philippines by virtue of a license during an uninterrupted period of at least three years. - 特許庁

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

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

３　非居住者又は外国法人が次の各号に掲げる口座において最初に振替国債（利子が支払われるものに限る。以下この項、第五項及び第二十二項において「利付振替国債」という。）の振替記載等（法第五条の二第五項第六号に規定する振替記載等をいう。以下この条において同じ。）を受ける場合において、当該振替記載等を受ける際、当該各号に掲げる口座の区分に応じ当該各号に定める者が、当該非居住者又は外国法人の氏名又は名称及び法第五条の二第一項第一号イに規定する住所（以下この項、第五項及び第二十二項において「住所」という。）その他の財務省令で定める事項を記載した書類（以下この項及び次項において「振替国債特例書類」という。）を作成し、当該振替国債特例書類を同号イに規定する税務署長に対し提出したとき（当該各号に定める者に係る特定振替機関等（同条第一項に規定する特定振替機関等をいう。以下この条において同じ。）が法第五条の二第五項第二号に規定する特定口座管理機関（以下この条において「特定口座管理機関」という。）である場合には、同項第一号に規定する特定振替機関（以下この条において「特定振替機関」という。）を経由して当該税務署長に対し提出したとき、当該各号に定める者に係る特定振替機関等が同項第三号に規定する特定間接口座管理機関（以下この条において「特定間接口座管理機関」という。）である場合には、当該利付振替国債の振替記載等に係る特定口座管理機関（当該各号に定める者に係る特定振替機関等が他の特定間接口座管理機関から当該利付振替国債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該利付振替国債の振替記載等に係る特定口座管理機関）及び特定振替機関を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、当該利付振替国債につき法第五条の二第一項第一号イの規定による振替国債非課税適用申告書の提出をしたものとみなす。ただし、当該振替国債特例書類に記載すべき氏名又は名称及び住所が、同条第九項（同条第十二項において準用する場合を含む。）の規定により振替地方債につきされた確認（以下この項、次項及び第二十二項において「振替地方債に係る確認」という。）又は法第四十一条の十二第十二項の規定により短期国債等（同条第九項第一号から第八号までに掲げる国債で同項に規定する特定短期公社債に該当するもの並びに同条第十二項に規定する分離元本振替国債及び分離利息振替国債をいう。）につきされた確認（第二十六条の十八第六項の規定によりされた確認を含む。以下この条において「短期国債等に係る確認」という。）がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。例文帳に追加

(3) Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system (meaning entries or records under the book-entry transfer system prescribed in Article 5-2(5)(vi) of the Act; hereinafter the same shall apply in this Article) with regard to book-entry transfer national government bonds (limited to those bearing interest; hereinafter referred to as "interest-bearing book-entry transfer national government bonds" in this paragraph, paragraph (5) and paragraph (22)) in the account listed respectively in the following items, if the person specified in the relevant items for the category of accounts listed in the relevant items has, when the said entries or records under the book-entry transfer system are made, prepared a document containing the name of the said nonresident or foreign corporation and his/her or its address as prescribed in Article 5-2(1)(i)(a) of the Act (hereinafter referred to as "address" in this paragraph, paragraph (5) and paragraph (22)) and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to as a "document on special measures for book-entry transfer national government bonds" in this paragraph and the next paragraph) and submitted the said document on special measures for book-entry transfer national government bonds to the district director prescribed in Article 5-2(1)(i)(a) of the Act (in the case where the specified book-entry transfer institution, etc. (meaning a specified book-entry transfer institution, etc. prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) pertaining to the person specified in the relevant items is a specified account management institution prescribed in Article 5-2(5)(ii) of the Act (hereinafter referred to as a "specified account management institution" in this Article), submission shall be made to the said district director via a specified book-entry transfer institution prescribed in paragraph (5)(i) of the said Article (hereinafter referred to as a "specified book-entry transfer institution" in this Article); in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified indirect account management institution prescribed in paragraph (5)(iii) of the said Article (hereinafter referred to as a "specified indirect account management institution" in this Article), submission shall be made to the said district director via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer national government bonds (in the case where the said specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items makes entries or records under the book-entry transfer system regarding the interest-bearing book-entry transfer national government bonds through any other specified indirect account management institution, submission shall be made via the said other specified indirect account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer national government bonds) and [2] a specified book-entry transfer institution), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption of book-entry transfer national government bonds pursuant to the provisions of Article 5-2(1)(i)(a) of the Act with respect to the said interest-bearing book-entry transfer national government bonds; provided, however, that this shall not apply where the name and address to be entered in the said document on special measures for book-entry transfer national government bonds are inconsistent with the name and address of the said nonresident or foreign corporation for which a confirmation has been provided pursuant to the provisions of paragraph (9) of the said Article (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article) with respect to book-entry transfer local government bonds (hereinafter referred to as a "confirmation concerning book-entry transfer local government bonds" in this paragraph, the next paragraph and paragraph (22)) or a confirmation has been provided pursuant to the provisions of Article 41-12(12) of the Act with respect to short-term national government bonds, etc. (meaning national government bonds listed in paragraph (9)(i) to (viii) of the said Article that fall under the category of specified short-term government or company bonds prescribed in the said paragraph, and principal-only book-entry transfer national government bonds and coupon-only book-entry transfer national government bonds prescribed in paragraph (12) of the said Article) (including a confirmation provided pursuant to the provisions of Article 26-18(6); hereinafter referred to as a "confirmation concerning short-term national government bonds, etc." in this Article):  - 日本法令外国語訳データベースシステム

５　会社法第二百十条（募集株式の発行等をやめることの請求）の規定は特定目的会社の第三十九条第一項の募集に係る優先出資の発行について、同法第二百十二条第一項（第一号に係る部分に限る。）（不公正な払込金額で株式を引き受けた者等の責任）の規定は特定目的会社の募集優先出資の引受人について、それぞれ準用する。この場合において、同法第二百十条中「株主」とあるのは「社員」と、同条第一号中「法令又は定款」とあるのは「法令、資産流動化計画又は定款」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

(5) The provisions of Article 210 (Demanding Cessation of Issue of Shares for Subscription) of the Companies Act shall apply mutatis mutandis to issuance of Preferred Equity pertaining to the solicitation set forth in Article 39(1) by a Specific Purpose Company, and the provisions of Article 212(1) (Liabilities of Persons who Subscribed for Shares with Unfair Amount To Be Paid In) (limited to the portion pertaining to item (i)) of that Act shall apply mutatis mutandis to a subscriber for a Specific Purpose Company's Preferred Equity for Subscription of. In this case, the term "shareholders" in Article 210 of the Companies Act shall be deemed to be replaced with "members," the phrase "the applicable laws and regulations or articles of incorporation" in item (i) of that Article shall be deemed to be replaced with "any law or regulation, the Asset Securitization Plan, or the articles of incorporation," 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

第百七十八条　外国法人に対して課する所得税の課税標準は、その外国法人が支払を受けるべき第百六十一条第一号の二から第七号まで及び第九号から第十二号まで（国内源泉所得）に掲げる国内源泉所得（その外国法人が法人税法第百四十一条第四号　（国内に恒久的施設を有しない外国法人）に掲げる者である場合には第百六十一条第一号の三　から第七号　まで及び第九号　から第十二号　までに掲げるものに限るものとし、政令で定めるものを除く。）の金額（第百六十九条第一号、第二号、第四号及び第五号（分離課税に係る所得税の課税標準）に掲げる国内源泉所得については、これらの規定に定める金額）とする。例文帳に追加

Article 178 The tax base of income tax imposed on a foreign corporation shall be the amount of domestic source income listed in Article 161(i)-2 to (vii) and (ix) to (xii) (Domestic Source Income) to be received by the foreign corporation (in the case where the foreign corporation is one listed in Article 141(iv) of the Corporation Tax Act (Foreign Corporations Having No Permanent Establishments in Japan), the tax base shall be limited to the amount of domestic source income listed in Article 161(i)-3 to (vii) and (ix) to (xii), and excluding that specified by a Cabinet Order) (in the case of domestic source income listed in Article 169(i), (ii), (iv) and (v) (Tax Base of Income Tax in the case of Separate Taxation), the amount specified in these provisions).  - 日本法令外国語訳データベースシステム

３　保障契約は、当該契約において一般船舶所有者等の第一項第一号に掲げる損害（同項各号に掲げる損害以外の一般船舶所有者等に生ずる損害を含むことができる。）をてん補するための保険金額又は賠償の義務の履行が担保されている額が、当該契約に係る一般船舶ごとに、責任制限法第三条第一項の規定に基づき当該一般船舶所有者等がその責任を制限することができる場合における責任の限度額（以下この条において「責任限度額」という。）に満たないものであつてはならず、かつ、当該契約において一般船舶所有者等の第一項第二号に掲げる損害をてん補するための保険金額又は当該一般船舶の撤去その他の措置に要する費用の支払が担保されている額が、当該契約に係る一般船舶ごとに、責任限度額に相当する額に満たないものであつてはならない。例文帳に追加

(3) For the Contract on Insurance or Other Financial Security, the amount of insurance to cover the damage of the Owner of General Ship listed in item 1 of paragraph 1 (The damage to the Owner of General Ship other than listed in the respective items of the said paragraph may be included.) or the amount for which the performance of the obligations of damages is secured shall not be less than the Amount of Limit of Liability in the case where the said Owner of General Ship can limit the liability pursuant to the provision of paragraph 1, Article 3 of the Act on Limitation of Liability for each General Ship pertaining to the Contract (Hereinafter referred in this Article as "the Amount of Limit of Liability") and the amount of insurance to cover the damage of the Owner of General Ship listed in item 2 of paragraph 1 or the amount for which the payment of cost required for removing the said general ship or taking other measures is secured shall not be less than the amount equivalent to the Amount of Limit of Liability for each General Ship pertaining to the Contract.  - 日本法令外国語訳データベースシステム

第二十一条　法（第一章、第三章、第四章及び第六章の二（第五十五条の五及び第五十五条の六を除く。）に限る。次条において同じ。）及びこの政令並びにこれらに基づく命令の規定を適用する場合における本邦通貨と外国通貨との間又は異種の外国通貨相互間の換算は、財務省令又は経済産業省令で定める区分に応じ財務省令又は経済産業省令で定める方法による場合を除き、当該規定においてその額について当該換算をすべき取引、行為又は支払等が行われる日における法第七条第一項に規定する基準外国為替相場又は裁定外国為替相場を用いて行うものとする。例文帳に追加

Article 21 Conversion between Japanese currency and foreign currency or between foreign currency and other foreign currency, in the case where the Act (limited to Chapter I, Chapter III, Chapter IV, and Chapter VI-II (excluding Article 55-5 and Article 55-6)), this Cabinet Order, and the provisions of an order based on these shall apply, shall be calculated by using the base exchange rate or the arbitrated exchange rate prescribed in Article 7, paragraph (1) of the Act as on the day of conducting transactions, acts, or payment, etc. for which the amount of the conversion should be calculated under the provisions, except cases where conversion is calculated in a method specified by an Ordinance of the Ministry of Finance or an Ordinance of the Ministry of Economy, Trade, and Industry according to classification specified by an Ordinance of the Ministry of Finance or an Ordinance of the Ministry of Economy, Trade, and Industry.  - 日本法令外国語訳データベースシステム

第二十三条の見出し中「自由円」を「非居住者円」に改め、同条中「第二十七条から第三十条まで（支払及び債権に関する制限及び禁止）の規定に基づく政令で定められた非居住者自由円勘定」を「第六条第一項第六号（定義）に規定する非居住者の本邦にある同法第十一条（業務上の取極）に規定する外国為替公認銀行（以下この条及び第二十八条において「外国為替公認銀行」という。）に対する本邦通貨をもつて表示される勘定」に改め、「同法第十一条（業務上の取決め）に規定する」及び「（第二十八条第一項において「外国為替公認銀行」という。）」を削る。例文帳に追加

The term "free-yen" in the caption of Article 23 shall be revised to "non-resident yen," the term "Non-resident Free-yen Account specified by Cabinet Order based on the provisions of Articles 27 to 30 inclusive (Restriction and prohibition concerning payment and claims)" in the said Article shall be revised to "account displayed in Japanese currency against a certified foreign exchange bank in Japan prescribed in Article 11 of the said Act (Arrangement on Business) for a non-resident prescribed in Article 6, paragraph (1), item (vi) (Definitions) (hereinafter such bank shall be referred to as a "certified foreign exchange bank" in this Article and Article 28)," and the terms "prescribed in Article 11 of the said Act (Arrangement on Business)" and "(referred to as a "certified foreign exchange bank" in Article 28, paragraph (1))" shall be deleted.  - 日本法令外国語訳データベースシステム

次の(i)及び(ii)の規定に該当する場合には、一方の締約国の居住者がに規定する株式を譲渡（(i)の資金援助が最初に行われた日から五年以内に行われる譲渡に限る。）することによつて取得する収益に対しては、他方の締約国において租税を課することができる。(i)当該他方の締約国（日本国については、預金保険機構を含む。以下この３において同じ。）が、当該他方の締約国の金融機関の差し迫つた支払不能に係る破綻処理に関する法令に従つて、当該他方の締約国の居住者である金融機関に対して実質的な資金援助を行う場合(ii)当該一方の締約国の居住者が当該他方の締約国から当該金融機関の株式を取得する場合例文帳に追加

Where (i) a Contracting State (including, for this purpose in the case of Japan, the Deposit Insurance Corporation of Japan) provides, pursuant to the laws concerning failure resolution involving imminent insolvency of financial institutions of that Contracting State, substantial financial assistance to a financial institution that is a resident of that Contracting State, and (ii) a resident of the other Contracting State acquires shares in the financial institution from the first-mentioned Contracting State, the first-mentioned Contracting State may tax gains derived by the resident of the other Contracting State from the alienation of such shares, provided that the alienation is made within five years from the first date on which such financial assistance was provided.  - 財務省

次の(1)及び(2)の規定に該当する場合には、一方の締約国の居住者が(2)に規定する株式を譲渡（(1)の資金援助が最初に行われた日から五年以内に行われる譲渡に限る。）することによって取得する収益に対しては、他方の締約国において租税を課することができる。(1)当該他方の締約国の居住者である金融機関に対する実質的な資金援助が、当該他方の締約国の金融機関の差し迫った支払不能に係る破綻処理に関する法令に従って、当該他方の締約国の政府によって行われる場合(2)当該一方の締約国の居住者が当該他方の締約国の政府から当該金融機関の株式を取得する場合例文帳に追加

Where (1) substantial financial assistance to a financial institution that is a resident of a Contracting State is provided by the Government of that Contracting State pursuant to the laws concerning failure resolution involving imminent insolvency of financial institutions of that Contracting State, and (2) a resident of the other Contracting State acquires shares in the financial institution from the Government of the first-mentioned Contracting State, the first-mentioned Contracting State may tax gains derived by the resident of the other Contracting State from the alienation of such shares, provided that the alienation is made within five years from the first date on which such financial assistance was provided.  - 財務省

次の(i)及び(ii)に該当する場合において、一方の締約国の居住者が(ii)に規定する株式を譲渡（(i)の資金援助が最初に行われた日から五年以内に行われる譲渡に限る。)することによって取得する収益に対しては、他方の締約国において租税を課することができる。(i)当該他方の締約国（日本国については、預金保険機構を含む。以下この３において同じ。)が、当該他方の締約国の金融機関の差し迫った支払不能に係る破綻処理に関する法令に従って、当該他方の締約国の居住者である金融機関に対して実質的な資金援助を行うこと。(ii)当該一方の締約国の居住者が当該他方の締約国から当該金融機関の株式を取得すること。例文帳に追加

Where (i) a Contracting State (including, for this purpose in the case of Japan, the Deposit Insurance Corporation of Japan) provides, pursuant to the domestic law concerning failure resolution involving imminent insolvency of financial institutions in that Contracting State, substantial financial assistance to a financial institution that is a resident of that Contracting State, and (ii) a resident of the other Contracting State acquires shares in the financial institution from the first-mentioned Contracting State, the first-mentioned Contracting State may tax gains derived by the resident of the other Contracting State from the alienation of such shares, provided that the alienation is made within five years from the first date on which such financial assistance was provided.  - 財務省

３(a)次の(i)及び(ii)に該当する場合において、一方の締約者の居住者がに規定する株式を譲渡（援助が最初に行われた日から五年以内に行われる譲渡に限る。）することによって取得する収益に対しては、他方の締約者において租税を課することができる。(i)当該他方の締約者（日本国については、預金保険機構を含む。以下この３において同じ。）が、金融機関の差し迫った支払不能に係る破綻処理に関する当該他方の締約者の法令に従って、当該他方の締約者の居住者である金融機関に対して実質的な資金援助を行うこと。(ii)当該一方の締約者の居住者が当該他方の締約者から当該金融機関の株式を取得すること。例文帳に追加

3. (a) Where (i) a Contracting Party (including, for this purpose in the case of Japan, the Deposit Insurance Corporation of Japan) provides, pursuant to the laws of that Contracting Party concerning failure resolution involving imminent insolvency of financial institutions, substantial financial assistance to a financial institution that is a resident of that Contracting Party, and (ii) a resident of the other Contracting Party acquires shares in the financial institution from the first-mentioned Contracting Party, the first-mentioned Contracting Party may tax gains derived by the resident of the other Contracting Party from the alienation of such shares, provided that the alienation is made within five years from the first date on which such financial assistance was provided.  - 財務省

(4) 次の要件が満たされる場合は，自然人のデータに限って職業特許弁護士登録簿に記入するものとする。 1) 当該人がラトビア又は他の欧州連合加盟国の国民であること 2) 当該人が第2次段階の学問上又は職業上の高等教育を受けていること(外国の高等教育機関が交付した関係分野における免状はラトビアで承認されなければならない。) 3) 当該人が工業所有権保護の分野において，国際的及び国内の工業所有権機関における活動を含めて少なくとも3年の勤務経験を有すること。この場合は，適切な書類によってそれが証明されなければならない。 4) 当該人が，内閣が定める手続に基づく特許弁護士の資格試験に合格していること，及び 5) 特許庁との間の通信のためにラトビアの領域内の宛先が表示されていること例文帳に追加

(4) Only the data of natural persons may be included in the register of professional patent attorneys, if the person conforms with the following requirements: 1) he or she is a citizen of Latvia or another European Union Member State; 2) he or she has an academic or vocational higher education of the second level (the diplomas issued in the relevant specialities by foreign higher educational institutions have to be recognised in Latvia); 3) he or she has work experience of at least three years in the field of industrial property protection, including activity in international and national industrial property institutions, and it has to be affirmed by conforming documents; 4) he or she has passed the qualification examination of patent attorney, according to the procedures specified by the Cabinet; and 5) an address in the territory of Latvia is indicated for the correspondence with the Patent Office. - 特許庁

硬貨収容部３０の内底部に回転自在に支持され且つ硬貨を一枚づつ選別して側面に形成した吐出口３２から外部へ吐出させる回転部材３６と、該吐出口の外側に位置して硬貨の通過を検知する検知部３４と、吐出口の外側に位置して吐出口から突出された硬貨を外側へ押し出す為に回動自在に枢支され且つ弾性付勢された押出手段３３と、検知部が硬貨の通過を検知した検知信号に基づいて一連の硬貨の払出し完了を判定して前記回転部材の停止タイミングを制御する制御部と、を備えたコインホッパにおいて、検知部と、押出手段を同一の調整ベース４０上に支持すると共に、支持部材を回転部材の回転中心によって回動自在に支持した。例文帳に追加

The detection part and the push-out means are supported on one adjusting base 40 and the support member is supported freely turnably by the rotation center of the rotation member. - 特許庁

（６） 指定格付を付与された者 本格付又は予備格付の別を問わず、長期優先債務（こ れと同視し得る債務を含む。）に指定格付（証券会社の自己資本規制に関する内 閣府令第一条第四項の指定格付をいう。以下この表において同じ。）が付与され ている者をいい、会社格付又は保険金支払能力格付において指定格付と同等の 格付が付与されている場合には、指定格付を付与されているものとみなす。な お、指定格付を付与されている連結財務諸表提出会社の連結子会社については、 当該連結子会社が指定格付以外の格付を付与されている場合を除き、指定格付 を付与されたものとみなす。例文帳に追加

(6) An institution which has been rated by a designated rating agency means, notwithstanding the difference of the actual rating and the preliminary rating, an institution that has been given a designated rating (which means a designated rating specified in Article 1, paragraph 4 of the Cabinet Office Ordinance concerning Capital Adequacy Ratios of Securities Companies; hereinafter the same shall apply in this table) of long term preferred debts (including debts that can be identified as equivalents), and the institution shall be deemed to be given a designated rating when said institution has been given the same rating as the designated rating with regard to a company rating or an insurance solvency rating. With regard to a consolidated subsidiary of a company with a designated rating that also submits a consolidated financial report, said consolidated subsidiary shall be deemed to be granted the designated rating, except for the cases where said consolidated subsidiary has been given a rating other than the designated rating.  - 経済産業省

一　法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日の属する事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日の属する年（次項において「適用年」という。）の前年以前の年に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第四十条の四第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等（当該居住者に係る外国関係会社（当該居住者に係る特定外国子会社等を除く。以下この号及び次号において同じ。）でその受ける法第四十条の五第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第二十五条の二十一第三項第二号に規定する請求権勘案間接保有株式等をいう。次号及び第四項において同じ。）を除く。）の占める割合を乗じて計算した金額（法第四十条の五第一項第一号に定める剰余金の配当等の額につき当該特定外国子会社等の当該基準事業年度に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除される金額がある場合には、当該計算した金額から当該控除される金額を控除した残額）例文帳に追加

i) Where an event listed in Article 40-5(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act (excluding the case where the said event occurred in a year preceding the year including the day on which two months have elapsed after the day following the final day of the business year including the base date for paying a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act of the said specified foreign subsidiary company, etc. (hereinafter such business year shall be referred to as the "base business year" in this item and the next paragraph and such year including the day on which two months have elapsed after the day following the final day of the base business year shall be referred to as the "applicable business year" in the next paragraph)) and when the said amount of dividend of surplus, etc. exceeds the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4(1) for the said base business year of the said specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said person of the said specified foreign subsidiary company, etc. prescribed in Article 25-21(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the base business year (where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the said resident (excluding a specified foreign subsidiary company, etc. related to the said resident; hereinafter the same shall apply in this item and the next item) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives as specified in Article 40-5(1)(i) of the Act is below the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 25-21(3)(ii); the same shall apply in the next item and paragraph (4)) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.) (where there is any amount to be deducted, with regard to the amount of a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act, for calculating the amount of taxable retained income, pursuant to the provisions of Article 25-21(2), for the said base business year of the said specified foreign subsidiary company, etc., the remaining amount after deducting the said amount to be deducted from the said calculated amount  - 日本法令外国語訳データベースシステム

第151条 取消 151.1本法による標章の登録により損害を受けている又は損害を受けるであろうと考える者は，法律局に対して当該標章登録の取消の請求をすることができる。ただし，次の条件に従う。 (a)取消の請求は，本法に基づく当該標章の登録日から5年以内にしなければならない。 (b)取消の請求は，当該登録標章が登録に係る商品若しくはサ－ビス若しくはその一部について一般名称になっているか若しくは放棄されている場合，当該登録が不正に得られたか若しくは本法の規定に反してなされた場合，又は権利者により若しくは権利者の承認のもとに当該登録標章が商品若しくはサ－ビスの出所を偽って表示するように使用されている場合は，いつでもすることができる。登録標章が登録に係る商品又はサ－ビスの一部について一般名称になっている場合は，当該一部の商品又はサ－ビスについてのみ取消の請求をすることができる。登録標章は，当該標章がある独特の商品若しくはサ－ビスの名称としても又はある独特の商品若しくはサ－ビスを特定するためにも使用されているということのみを理由としては，商品又はサ－ビスの一般名称であるとはみなさない。登録標章が当該標章を使用している商品又はサ－ビスの一般名称になっているか否かを決定するに当たっては，購入者の購入の動機ではなく，関連する公衆にとっての当該標章の主要な意味が基準になる。 (c)取消の請求は，権利者が正当な理由なくして3年以上継続してフィリピンにおいて当該標章を使用しなかったか又はライセンスによりフィリピンにおいて使用させることをしなかった場合は，いつでもすることができる。例文帳に追加

Sec.151 Cancellation 151.1. A petition to cancel a registration of a mark under this Act may be filed with the Bureau of Legal Affairs by any person who believes that he is or will be damaged by the registration of a mark under this Act, as follows: (a) Within five years from the date of the registration of the mark under this Act. (b) At any time, if the registered mark becomes the generic name for the goods or services, or a portion thereof, for which it is registered, or has been abandoned, or its registration was obtained fraudulently or contrary to the provisions of this Act, or if the registered mark is being used by, or with the permission of, the registrant so as to misrepresent the source of the goods or services on or in connection with which the mark is used. If the registered mark becomes the generic name for less than all of the goods or services for which it is registered, a petition to cancel the registration for only those goods or services may be filed. A registered mark shall not be deemed to be the generic name of goods or services solely because such mark is also used as a name of or to identify a unique product or service. The primary significance of the registered mark to the relevant public rather than purchaser motivation shall be the test for determining whether the registered mark has become the generic name of goods or services on or in connection with which it has been used. (c) At any time, if the registered owner of the mark without legitimate reason fails to use the mark within the Philippines, or to cause it to be used in the Philippines by virtue of a license during an uninterrupted period of three years or longer. - 特許庁

２　前条第一項の合併をする場合における第百六十五条の七第四項（第百六十五条の十二において準用する場合を含む。）において準用する第七十条第六項、第百六十五条の十七第四項（第百六十五条の二十において準用する場合を含む。）において準用する第八十八条第六項又は第百六十五条の二十四第六項の規定の適用については、これらの規定中「同項の規定による公告の時において既に保険金請求権等が生じている保険契約（当該保険金請求権等に係る支払により消滅することとなるものに限る。）」とあるのは「第二百五十四条第二項において準用する第二百五十条第三項に規定する特定契約」と、「五分の一」とあるのは「十分の一」と、「保険金請求権等」とあるのは「第二百五十四条第二項において準用する第二百五十条第三項に規定する特定契約に係る保険金請求権その他の政令で定める権利」とする。例文帳に追加

(2) With regard to the application of the provision of Article 70, paragraph (6), as applied mutatis mutandis pursuant to Article 165-7, paragraph (4) (including the cases where it is applied mutatis mutandis pursuant to Article 165-12), Article 88, paragraph (6), as applied mutatis mutandis pursuant to Article 165-17, paragraph (4) (including the cases where it is applied mutatis mutandis pursuant to Article 165-20), or Article 165-24, paragraph (6) in the case where a merger is to be made as set forth in paragraph (1) in the preceding Article, in these provisions, the term "insurance contracts under which the right to Insurance Claims, etc., had already arisen at the Time of Public Notice under the provision of that paragraph (limited to those contracts that would be terminated with payment pertaining to said right to Insurance Claims, etc.)" shall be deemed to be replaced with "insurance contracts prescribed in Article 250, paragraph (3), as applied mutatis mutandis pursuant to Article 254, paragraph (2)," the term "one fifth" shall be deemed to be replaced with "one tenth," the term "Right to Insurance Claims, etc." shall be deemed to be replaced with "insurance claims pertaining to the Specified Contracts prescribed in Article 250, paragraph (3), as applied mutatis mutandis pursuant to Article 254, paragraph (2), and any other rights specified by a Cabinet Order."  - 日本法令外国語訳データベースシステム

８　第九十七条第三項及び会社法第七編第二章第二節（第八百四十七条第二項、第八百四十九条第二項及び第五項並びに第八百五十一条を除く。）（株式会社における責任追及等の訴え）の規定は、第五項において準用する同法第二百十二条第一項の規定による支払を求める訴えについて準用する。この場合において、同法第八百四十七条第一項中「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）前から引き続き株式を有する株主（第百八十九条第二項の定款の定めによりその権利を行使することができない単元未満株主を除く。）」とあるのは「特定社員又は六箇月（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）前から引き続き優先出資を有する優先出資社員」と、同条第三項から第五項まで及び第七項中「株主」とあるのは「特定社員又は優先出資社員」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

(8) The provisions of Article 97(3) and the provisions of Part VII, Chapter II, Section 2 (excluding Article 847(2), Article 849(2) and (5), and Article 851) (Action for Pursing the Liability, etc. of a Stock Company) of the Companies Act shall apply mutatis mutandis to an action seeking payment under the provisions of Article 212(1) of the Companies Act as applied mutatis mutandis pursuant to paragraph (5). In this case, the phrase "shareholder (excluding a Holder of Shares Less than One Unit who is unable to exercise rights pursuant to the provisions of the articles of incorporation) having the shares consecutively for the preceding six months or more (or, in cases where a shorter period is prescribed in the articles of incorporation, such a period or more)" in Article 847(1) of the Companies Act shall be deemed to be replaced with "Specified Equity Member, or a Preferred Equity Member who has held Preferred Equity continuously for the preceding six months or longer (or, in cases where a shorter period is prescribed in the articles of incorporation, such a period or longer)," the term "shareholder" in paragraphs (3) to (5) and (7) of that Article shall be deemed to be replaced with "Specified Equity Member or Preferred Equity Member," 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

２　第九十七条第三項及び会社法第七編第二章第二節（第八百四十七条第二項、第八百四十九条第二項及び第五項並びに第八百五十一条を除く。）（株式会社における責任追及等の訴え）の規定は、前項において準用する同法第二百十二条第一項の規定による支払を求める訴えについて準用する。この場合において、同法第八百四十七条第一項中「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）前から引き続き株式を有する株主（第百八十九条第二項の定款の定めによりその権利を行使することができない単元未満株主を除く。）」とあるのは「特定社員又は六箇月（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）前から引き続き優先出資を有する優先出資社員」と、同条第三項から第五項まで及び第七項中「株主」とあるのは「特定社員又は優先出資社員」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

(2) Article 97(3) of this Act and the provisions of Part VII, Chapter II, Section 2 (excluding Article 847(2), Article 849(2), and (5) and Article 851) (Action for Pursuing the Liability, etc. of a Stock Company) of the Companies Act shall apply mutatis mutandis to an action demanding payment under Article 212(1) of the Companies Act as applied mutatis mutandis pursuant to the preceding paragraph. In this case, the phrase "A shareholder (excluding a Holder of Shares Less Than One Unit who is unable to exercise rights pursuant to the provisions of the articles of incorporation) having the shares consecutively for the preceding six months or more (or, in cases where a shorter period is prescribed in the articles of incorporation, such period or more)" in Article 847(1) of the Companies Act shall be deemed to be replaced with "A Specified Equity Member or a Preferred Equity Member who has held Preferred Equity continuously for the preceding six months (if a shorter period is provided for in the articles of incorporation, such a period)," the term "shareholder" in Article 847(3) to (5) inclusive and (7) of the Companies Act shall be deemed to be replaced with "Specified or Preferred Equity Member," 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

４　特定目的会社が第二項の特定出資の取得をした場合において、当該取得をした日の属する事業年度（その事業年度の直前の事業年度が最終事業年度（各事業年度に係る第百二条第二項に規定する計算書類につき第百四条第二項の承認を受けた場合（同条第四項前段に規定する場合にあっては、同項後段の報告をした場合）における当該各事業年度のうち最も遅いものをいう。以下同じ。）でないときは、その事業年度の直前の事業年度）に係る第百二条第二項に規定する計算書類につき第百四条第二項の承認を受けた時（同条第四項前段に規定する場合にあっては、同項後段の報告をした時）における第百十四条第一項第二号から第四号までに掲げる額の合計額が同項第一号に掲げる額を超えるときは、当該取得に関する職務を行った取締役は、当該特定目的会社に対し、連帯して、その超過額（当該超過額が当該特定出資の取得により特定社員に対して交付した金銭の総額を超える場合にあっては、当該金銭の総額）を支払う義務を負う。ただし、当該取締役がその職務を行うについて注意を怠らなかったことを証明した場合は、この限りでない。例文帳に追加

(4) In cases where a Specific Purpose Company acquires the Specified Equity set forth in paragraph (2), if the total sum of the amounts listed in Article 114(1)(ii) to (iv) inclusive as of the time when the approval set forth in Article 104(2) has been obtained (in the case prescribed in the first sentence of paragraph (4) of that Article, the time when the report set forth in the second sentence of that paragraph has been made) with respect to the financial statements prescribed in Article 102(2) pertaining to the business year that contains the date of said acquisition (if the business year immediately preceding such business year is not the Most Recent Business Year (the latest of the business years for which approval under Article 104(2) has been obtained (in the case prescribed in the first sentence of paragraph (4) of that Article, the time when the report set forth in the second sentence of that paragraph has been made) with respect to the financial statements prescribed in Article 102(2) relating to each business year; the same shall apply hereinafter), the business year immediately preceding such business year) exceeds the amount set forth in Article 114(1)(i), the directors who performed duties in relation to the acquisition shall jointly and severally have an obligation to pay such excess amount (in cases where such excess amount exceeds the total amount of monies delivered to Specified Members as a result of the acquisition of said Specified Equity, the total amount of such monies) to said Specific Purpose Company; provided, however, that this shall not apply to any director who proves that he/she did not fail to exercise due care with respect to the performance of his/her duties.  - 日本法令外国語訳データベースシステム

２　法第三十二条の三第二項の厚生労働省令で定めるときは、芸能家（放送番組（広告放送を含む。）、映画、寄席、劇場等において音楽、演芸その他の芸能の提供を行う者）若しくはモデル（商品展示等のため、ファッションショーその他の催事に出席し、若しくは新聞、雑誌等に用いられる写真等の制作の題材となる者又は絵画、彫刻その他の美術品の創作の題材となる者）の職業に紹介した求職者又は科学技術者（高度の科学的、専門的な知識及び手段を応用し、研究を行い、又は生産その他の事業活動に関する技術的事項の企画、管理、指導等を行う者）、経営管理者（会社その他の団体の経営に関する高度の専門的知識及び経験を有し、会社その他の団体の経営のための管理的職務を行う者）若しくは熟練技能者（職業能力開発促進法（昭和四十四年法律第六十四号）第四十四条第一項に規定する技能検定のうち特級若しくは一級の技能検定に合格した者が有する技能又はこれに相当する技能を有し、生産その他の事業活動において当該技能を活用した業務を行う者）の職業に紹介した求職者（当該紹介により就いた職業の賃金の額が厚生労働大臣の定める額を超える者に限る。）から、就職後六箇月以内に支払われた賃金の百分の十・五（免税事業者にあつては、百分の十・二）に相当する額以下の手数料を徴収するときとする。例文帳に追加

(2) The cases specified by an Ordinance of the Ministry of Health, Labour and Welfare as provided by Article 32-3, paragraph 2 of the Act shall be the cases under which a fee equivalent to or less than ten-point-five hundredths (10.5/100) (or ten-point-two hundredths (10.2/100) in case of a tax-exempt business provider) of the wages paid during the six-month period after the employment is collected from the job seeker who had been introduced to an occupation of entertainer (who provides entertainment such as music, theatrical entertainment or other performance art in broadcasting programs (including commercial broadcasting), movies, vaudeville, theaters, etc.) or modeling (who appears at fashion shows or other events or serves as a material for a creation of photographs, etc. used for newspapers, magazines, etc. for demonstrating commercial goods, or who serves as a material for a creation of painting, carving or other works of art), or the job seeker who had been introduced to an occupation of scientist (who engages in researches and studies by applying highly scientific and specialized knowledge and means, or the planning, management, instruction, etc. of technical matters for production or other business activities), management executive (who has highly specialized knowledge and experience for the management of a company or other association and provides management businesses for the management of a company or other association) or skilled worker (who has the skill of a person having passed the technical skill test provided by Article 44, paragraph 1 of the Human Resources Development Promotion Act (Act No. 64 of 1969) for the special grade or the first grade or any corresponding skill, and provides businesses utilizing such skill for production or other business activities) (limited to the persons whose wages for the jobs, obtained by them through such introduction, exceed the amount determined by the Minister of Health, Labour and Welfare).  - 日本法令外国語訳データベースシステム

一　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につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日を含む当該内国法人の事業年度（次項において「適用事業年度」という。）前の事業年度又は連結事業年度の期間内に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十六条の六第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時における当該内国法人の有する当該特定外国子会社等の第三十九条の十六第三項第一号に規定する請求権勘案保有株式等（当該内国法人に係る外国関係会社（当該内国法人に係る特定外国子会社等及び法第六十八条の九十第一項に規定する特定外国子会社等を除く。以下この項において同じ。）でその受ける法第六十六条の八第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該内国法人に係る他の特定外国子会社等（法第六十八条の九十第一項に規定する特定外国子会社等を含む。以下この項において同じ。）に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第三十九条の十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。）を除く。）の占める割合を乗じて計算した金額例文帳に追加

i) Where an event listed in Article 66-8(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in the said paragraph (excluding the case where the said event occurred during the business year or consolidated business year preceding the business year of the domestic corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 66-8(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such business year of the domestic corporation shall be referred to as the "applicable business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 66-6(1) of the Act for the relevant base business year of the specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said domestic corporation that are prescribed in Article 39-16(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the said base business year (in the case where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the domestic corporation (excluding a specified foreign subsidiary company, etc. related to the domestic corporation and a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the domestic corporation (including a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-16(3)(ii); the same shall apply in the next item) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.  - 日本法令外国語訳データベースシステム