「ふくじんひしつ」に関連した英語例文の一覧と使い方(7ページ目) - Weblio英語例文検索

三　法人の総株主等（総株主、総社員又は総出資者をいう。以下この条及び第十九条第二号において同じ。）の議決権（株式会社にあつては、株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。以下この条及び第十九条第二号において同じ。）の百分の五十を超える議決権（社債、株式等の振替に関する法律（平成十三年法律第七十五号）第百四十七条第一項又は第百四十八条第一項（これらの規定を同法第二百二十八条第一項、第二百三十五条第一項、第二百三十九条第一項及び第二百七十六条（第二号に係る部分に限る。）において準用する場合を含む。）の規定により発行者に対抗することができない株式又は持分に係る議決権を含む。）を保有している者（以下この条において「支配株主等」という。）と当該法人（以下この条において「被支配法人」という。）との関係例文帳に追加

iii) Relationship between a person who holds voting rights (including the voting rights of the shares or equity interests which cannot be asserted against the issuer pursuant to the provisions of Article 147, paragraph (1) or Article 148, paragraph (1) [including the cases where these provisions are applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1), Article 239, paragraph (1) and Article 276 (limited to the portion pertaining to item (ii))] of the Act on Transfer of Bonds, Shares, etc. [Act No. 75 of 2001]) that exceed fifty percent of the voting rights (in the case of a stock company, excluding the voting rights of the shares which cannot be exercised for all matters that are subject to a resolution at a general meeting of shareholders and including the voting rights of the shares for which a shareholder is deemed to have the voting rights pursuant to the provisions of Article 879, paragraph (3) of the Companies Act; hereinafter the same shall apply in this Article and Article 19, item (ii)) of All Shareholders, etc. (which means all shareholders, all members or all contributors; hereinafter the same shall apply in this Article and Article 19, item (ii)) of a juridical person (hereinafter such person shall be referred to as a "Controlling Shareholder, etc." in this Article) and said juridical person (hereinafter referred to as a "Controlled Juridical Person" in this Article  - 日本法令外国語訳データベースシステム

商品を販売する事業所が複数人の消費者に対して行ったその商品に関する広告に対する応答をいずれかの消費者が応答者としてその事業所に示すことを契機として、いずれかの在宅アドバイザが、担当アドバイザとして、リモート・コンピュータ１６の画面を見ながら電話２０を用いてその応答者にアクセスすることにより、それら担当アドバイザと応答者との対話を通じて、その応答者がその商品を購入することを促進する。例文帳に追加

When the business body which sells an article advertises the article to a plurality of consumers and one consumer shows a response to the advertisement as an answerer to the business office, one home adviser accesses the answerer as an adviser in charge over look at the screen of a remote computer 16 by using telephone 20 to promote the purchase of the article by the answerer through the conversation between the adviser in charge and the answerer. - 特許庁

利害関係人は，原産地表示の不正使用を禁止するための訴訟をリガ地方裁判所に提起することができ，その利害関係人には，専門家団体，及び製造業者，取引業者若しくはサービス提供業者の団体であって，その定款がそれらの会員(構成員)の経済的利益の保護について規定しているもの，並びに組織又は当局であって，その定款に基づく目的が消費者保護であるものを含む。例文帳に追加

An action to enjoin the unlawful use of an indication of geographical origin may be brought in the Regional Court of Riga by any interested persons, including professional associations, and associations of manufacturers, traders or providers of services, whose articles of association provide for the protection of the economic interests of their associates (members), as well as by organisations and authorities whose purpose, under their articles of association, is consumer protection. - 特許庁

第百八十五条の七　内閣総理大臣は、審判手続を経た後、第百七十八条第一項各号に掲げる事実のいずれかがあると認めるときは、被審人に対し、第百七十二条第一項（同条第四項において準用する場合を含む。）若しくは第二項（同条第五項において準用する場合を含む。）、第百七十二条の二第一項若しくは第二項、第百七十三条第一項、第百七十四条第一項又は第百七十五条第一項（同条第七項において準用する場合を含む。第五項において同じ。）若しくは第二項の規定による課徴金を国庫に納付することを命ずる旨の決定をしなければならない。例文帳に追加

Article 185-7 (1) When the Prime Minister, after having conducted trial procedures, has found any of the facts listed in any item of Article 178(1), he/she shall issue a decision to a Respondent ordering to pay to the national treasury an administrative monetary penalty under the provisions of Article 172, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to paragraph (4) of said Article) or paragraph (2) (including the cases where it is applied mutatis mutandis pursuant to paragraph (5) of said Article), Article 172-2(1) or (2), Article 173(1), Article 174(1) or Article 175, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to paragraph (7) of said Article; the same shall apply in paragraph (5)) or paragraph (2).  - 日本法令外国語訳データベースシステム

第三十九条　内閣総理大臣は、消費者の被害の防止及び救済に資するため、適格消費者団体から第二十三条第四項第四号から第九号まで及び第十一号の規定による報告を受けたときは、インターネットの利用その他適切な方法により、速やかに、差止請求に係る判決（確定判決と同一の効力を有するもの及び仮処分命令の申立てについての決定を含む。）又は裁判外の和解の概要、当該適格消費者団体の名称及び当該事業者等の氏名又は名称その他内閣府令で定める事項を公表するものとする。例文帳に追加

Article 39 (1) If the Prime Minister has been notified of matters prescribed in items (iv) - (ix) and item (xi) of para. (4) of Article 23 from a qualified consumer organization, the Prime Minister shall immediately make public any judgment pertaining to the demand for an injunction (including any ruling or decision having the same effect with a final and binding judgment and any decision on application of a provisional disposition order) or a summary of non-judicial settlement, the name of said qualified consumer organization and the name of the business operator, etc. and other matters prescribed by a Cabinet Office Ordinance, by means of the Internet or other appropriate means, in order to contribute to prevention of and remedy for harm to consumers.  - 日本法令外国語訳データベースシステム

出願人は、本件処分の対象となった医薬品又は農薬が含まれると考える請求項を特定し、当該請求項の発明特定事項と医薬品の承認書(以下の(4)②参照)又は農薬の登録票等に記載された事項とを対比して、本件処分の対象となった医薬品又は農薬が当該請求項に係る発明の発明特定事項のすべてを備えていることを説明する(3.1.1(2)①参照)。例文帳に追加

The applicant is required to identify the claim that covers the drug product or the agricultural chemical that was the subject of the present disposition, to compare the matters to define the invention described in that claim with the details specified in the approval certificate for the drug product (see (4) (ii) below), or in the registration card, etc. for the agricultural chemical, and to explain that the drug product or agricultural chemical that was the subject of the present disposition satisfies all of the matters to define the invention described in the claim (see 3.1.1 (2) (i)).  - 特許庁

法人の総株主等（総株主、総社員又は総出資者をいう。以下この条及び第十九条第二号において同じ ）の議決権（株式会社にあつては、株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法第八百七十九条第三項 の規定により議決権を有するものとみなされる株式についての議決権を含む。以下この条及び第十九条第二号において同じ ）の百分の五十を超える議決権を保有している者（以下この条において「支配株主等」という ）と当該法人（以下この条において「被支配法人」という ）との関係例文帳に追加

Relationship between a person who holds voting rights (in the case of a business corporation, excluding the voting rights of the shares of stock which cannot be exercised for all matters that are subject to a resolution at a general meeting of shareholders and including the voting rights of the shares of stock for which a shareholder is deemed to have the voting rights pursuant to the provisions of Article 879, paragraph 3 of the Company Act; hereinafter the same shall apply in this Article and Article 19, item 2) that exceed fifty percent of the voting rights of All Shareholders, etc. (which means all shareholders, all members or all contributors; hereinafter the same shall apply in this Article and Article 19, item 2) of a juridical person (hereinafter such person shall be referred to as a “Controlling Shareholder, etc.” in this Article) and said juridical person (hereinafter referred to as a “Controlled Juridical Person” in this Article)  - 経済産業省

四　第百一条（第百条第三項において準用する場合を含む。）の規定による労働基準監督官又は女性主管局長若しくはその指定する所属官吏の臨検を拒み、妨げ、若しくは忌避し、その尋問に対して陳述をせず、若しくは虚偽の陳述をし、帳簿書類の提出をせず、又は虚偽の記載をした帳簿書類の提出をした者例文帳に追加

(iv) A person who has refused, impeded or evaded an inspection by a labor standards inspector or by the Director-General of the Women's Management Bureau or an official of that Bureau designated by the Director-General based on the provisions of Article 101 (including the cases where it is applied mutatis mutandis pursuant to paragraph (3) of Article 100), a person who has not replied or has made false statements in response to questioning by a labor standards inspector or by the Director-General of the Women's Management Bureau or an official of that Bureau designated by the Director-General, or a person who has not submitted books and records or has submitted books and records containing false entries to a labor standards inspector or to the Director-General of the Women's Management Bureau or an official of that Bureau designated by the Director-General;  - 日本法令外国語訳データベースシステム

第七十条の六　公正取引委員会が排除措置命令をしたときは、被審人は、裁判所の定める保証金又は有価証券（社債等の振替に関する法律（平成十三年法律第七十五号）第百二十九条第一項に規定する振替社債等を含む。次条第一項及び第七十条の十四において同じ。）を供託して、当該排除措置命令が確定するまでその執行を免れることができる。例文帳に追加

Article 70-6 (1) Where the Fair Trade Commission has issued a cease and desist order, the respondent may stay the execution of the said cease and desist order until it becomes final and binding by depositing such security deposits or securities (including book-entry transfer corporate bonds, etc. prescribed in paragraph 1 of Article 129 of the Act on Book-Entry Transfer of Corporate Bonds, etc. (Act No. 75 of 2001); the same shall apply in paragraph 1 of the following Article and Article 70-14) as the court may fix.  - 日本法令外国語訳データベースシステム

自己点火運転方式における、ガソリン直接噴射および可変弁操作を有するオットー・サイクル・エンジンの運転方法において、燃料消費量およびエミッションをさらに低減させることと、および自己点火運転方式において特に燃焼運転パラメータが変動したとき、燃焼ミスファイヤを回避し、ないしは燃焼ミスファイヤ後における燃焼の回復を可能にすることとが本発明の他の課題である。例文帳に追加

To further reduce a fuel consumption and emissions in an operation method of an Otto cycle engine with direct gasoline injection and with variable valve operation in a mode of operation with self-ignition, and to avoid combustion misfires especially during fluctuations of the operating parameters of the combustion in the mode of operation with self-ignition or allow for regeneration of the combustion after a misfire. - 特許庁

第六十五条　公正取引委員会は、第八条の四第一項に係る事件について第五十三条第一項の規定により審判開始決定をした後、被審人が、審判開始決定書記載の事実及び法律の適用を認めて、公正取引委員会に対し、その後の審判手続を経ないで審決を受ける旨を文書をもつて申し出て、かつ、独占的状態に係る商品又は役務について競争を回復させるために自らとるべき具体的措置に関する計画書を提出した場合において、適当と認めたときは、その後の審判手続を経ないで当該計画書記載の具体的措置と同趣旨の審決をすることができる。例文帳に追加

Article 65 After the Fair Trade Commission has decided to commence a hearing pursuant to the provisions of paragraph 1 of Article 53 regarding a case pertaining to paragraph 1 of Article 8-4, the Fair Trade Commission may, where the respondent admits the facts and the application of the law as stated in the written decision of commencement of the hearing, and offers in writing to accept the decision without requiring subsequent hearing procedures and submits to the Fair Trade Commission a written plan setting forth concrete measures which the respondent proposes voluntarily to take in order to restore competition with respect to the goods or services involved in the monopolistic situation, render a decision to the effect of the concrete measures stated in such plan without conducting the subsequent hearing procedures if the Fair Trade Commission finds it appropriate.  - 日本法令外国語訳データベースシステム

特に、富裕層の隆盛で日本食に対する関心が広がるアジアを中心とした海外市場の開拓に向けて、①国内においては、海外の市場ニーズを的確に捉え、販路開拓に必要なネットワークを構築する人材や情報等といったボトルネックを克服し、大手商社と比して小回りの利く規模で地域の産品の価値を発信、販売する「新たな商社機能」を有するいわば「地域商社」が、食料バリューチェーン全体の管理を担う主体として生産と流通を結びつけること、②国境措置については、我が国農林水産物・食品の輸出を拡大するため、政府間の検疫協議の加速化に取り組むなど、戦略的対応を図ること、③海外市場においては、消費者接点となる日本食レストランを切り口とした日本食や日本食材市場の裾野拡大や、地域ブランド等の知的財産及び技術流出の防止等を通じ、一過性でない我が国農産物の常連客を作ること、が重要である。例文帳に追加

For the exploitation of overseas markets, mainly in Asia where interest in Japanese food is increasing based on the prosperity of the wealthy class in particular, it is important (1) as internal activities, to overcome bottlenecks such as human resources, information, etc. in order to appropriately identify overseas market needs and construct a network necessary for sales channel development as well as to let a type of “local trading companies” that have “new trade company capabilities” to provide information on the unique value of local products and sell them in a more appropriate size and adaptable manner than major trading companies to make production and distribution connected as entities responsible for the management of the entire food value chain; (2) as cross-boundary activities, to adopt strategic measures, including the acceleration of intergovernmental discussions on quarantine in order to increase the export of agricultural fishery, and food products from Japan; and (3) as activities in overseas markets, to secure loyal non-transient customers of Japanese agricultural products through the expansion of markets for Japanese food and food materials and the prevention of the leakage of intellectual properties such as local brands, making good use of Japanese restaurants that are the point of contact with customers. - 経済産業省

第六十八条の九十　次に掲げる連結法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその連結法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、その連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。例文帳に追加

Article 68-90 (1) Where an affiliated foreign company related to any of the following consolidated corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of the consolidated corporation's profit, and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:  - 日本法令外国語訳データベースシステム

第四十六条　内閣総理大臣は、現に係属する差止請求に係る訴訟につき既に他の適格消費者団体を当事者とする第十二条第五項第二号本文の確定判決等が存する場合において、消費者団体につき当該確定判決等に係る訴訟等の手続に関し第三十四条第一項第四号に掲げる事由があると疑うに足りる相当な理由がある場合（同条第二項の規定により同号に掲げる事由があるものとみなすことができる場合を含む。）であって、同条第一項の規定による第十三条第一項の認定の取消し又は第三十四条第三項の規定による認定（次項において「認定の取消し等」という。）をするかどうかの判断をするため相当の期間を要すると認めるときは、内閣府令で定めるところにより、当該差止請求に係る訴訟が係属する裁判所（以下この条において「受訴裁判所」という。）に対し、その旨及びその判断に要すると認められる期間を通知するものとする。例文帳に追加

Article 46 (1) In the case where a final and binding judgment, etc., to which another qualified consumer organization is a party, has been already issued pursuant to the main clause of item (ii) of para. (5) of Article 12, with respect to a pending lawsuit for demand of an injunction, and there is a reasonable ground to suspect that said another qualified consumer organization have any of the reasons provided for in item (iv) of the para. (1) of Article 34, with respect to court proceedings, etc. pertaining to said final and binding judgment, etc. (including the case where they may be deemed to have any of the reasons provided for in item (iv) of the para. (1) of Article 34 pursuant to the provision of para. (2) of Article 34), and it is found that considerable period of time may be required to determine the rescission of certification provided in the para. (1) of Article 13 pursuant to the provision of para. (1) of Article 34 or the certification pursuant to the provision of para. (3) of Article 34 (hereinafter referred to as "Rescission of Certification, etc." in the following article), the Prime Minister shall notify the court where the lawsuit for an injunction is pending (hereinafter referred to as "Court in Charge of the Case" in this article) of the same and the period of time expected to be required to determine, pursuant to a Cabinet Office Ordinance.  - 日本法令外国語訳データベースシステム

第六十八条の九十三の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に特定関係（当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式又は出資を間接に保有する関係として政令で定める関係をいう。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等（法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配をいう。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である連結法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式又は出資の第六十六条の九の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。例文帳に追加

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

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

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

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

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

第二百五条　認定審査会、都道府県介護認定審査会、給付費審査委員会若しくは保険審査会の委員、保険審査会の専門調査員若しくは連合会若しくは連合会から第四十一条第十一項（第四十二条の二第九項、第四十六条第七項、第四十八条第七項、第五十一条の二第八項、第五十三条第七項、第五十四条の二第九項、第五十八条第七項及び第六十一条の二第八項において準用する場合を含む。）の規定により第四十一条第九項、第四十二条の二第八項、第四十六条第六項、第四十八条第六項、第五十一条の二第七項、第五十三条第六項、第五十四条の二第八項、第五十八条第六項若しくは第六十一条の二第七項に規定する審査及び支払に関する事務の委託を受けた法人の役員若しくは職員又はこれらの職にあった者が、正当な理由なしに、職務上知り得た指定居宅サービス事業者、指定地域密着型サービス事業者、指定居宅介護支援事業者、介護保険施設の開設者、指定介護予防サービス事業者、指定地域密着型介護予防サービス事業者、指定介護予防支援事業者若しくは居宅サービス等を行った者の業務上の秘密又は個人の秘密を漏らしたときは、一年以下の懲役又は百万円以下の罰金に処する。例文帳に追加

Article 205 (1) When a Certification Committee, Prefectural Certification Committee of Needed Long-Term Care, or Examination Committee for Benefit Expense, or member of a Certification Committee for Insurance, professional investigator of a Certification Committee for Insurance, Association, Officer, or personnel of a juridical person which is entrusted with affairs by an Association concerning an examination or payment as prescribed in Article 41, paragraph (9), Article 42-2, paragraph (8), Article 46, paragraph (6), Article 48, paragraph (6), Article 51-2, paragraph (7), Article 53, paragraph (6), Article 54-2, paragraph (8), Article 58, paragraph (6), or Article 61-2, paragraph (7), pursuant to the provisions of Article 41, paragraph (11) (including a case applied mutatis mutandis pursuant to Article 42-2, paragraph (9), Article 46, paragraph (7), Article 48, paragraph (7), Article 51-2, paragraph (8), Article 53, paragraph (7), Article 54-2, paragraph (9), Article 58, paragraph (7), and Article 61-2, paragraph (8)), or a person that held said occupation divulges, without justifiable cause, any business confidential information or personal confidential information of a Designated In-Home Service Provider, Designated Community-Based Service Provider, Designated In-Home Long-Term Care Support Provider, an organizer of a Long-Term Care Insurance Facility, Designated Provider of Preventive Long-Term Care Service, Designated Provider of Community-Based Preventive Service of Long-Term Care, Designated Provider of Support for Prevention of Long-Term Care or a person that provided In-Home Service, etc., that said person has come to learn, shall be imprisoned with compulsory labor for less than one year or fined an amount not to exceed one million yen.  - 日本法令外国語訳データベースシステム