「ふねうしくびだに」に関連した英語例文の一覧と使い方(2ページ目) - Weblio英語例文検索

具体的には、ヒーター線３１を螺旋状に巻き付け装着するための支持体３０の表面、本体ケース１の吹出し口１７に装着されたフロントグリル２０の表面、および本体ケース１の内面とヒーター線３１との間に装着された遮熱筒２５の内面に熱触媒Ｃ１を設ける。例文帳に追加

In concrete terms, thermal catalysts C1 are provided on the surface of a support body 30 for mounting a heater wire 31 with its spirally wound therearound, the surface of a front grill 20 mounted on the outlet 17 of the body case 1, and the inner face of a heat shielding cylinder 25 mounted between the inner face of the body case 1 and the heater wire 31. - 特許庁

６　前項の場合において、当該移行法人は、同項に規定する一年を経過する日までの間に、その業務及び財産の管理を行う保険契約について、保険会社（外国保険会社等を含む。以下この項において同じ。）若しくは少額短期保険業者との契約により当該保険契約を移転し、又は保険会社若しくは少額短期保険業者との契約により当該保険契約に係る業務及び財産の管理の委託を行わなければならない。例文帳に追加

(6) In the case referred to in the preceding paragraph, such Transferred Juridical Person shall, by the day of which one year have passed described in the same paragraph, transfer the insurance contract of which the person manages the business and property pursuant to the contract with an Insurance Company (including Foreign Insurance Company, etc; hereinafter the same shall apply in this Article) or Small Amount and Short Term Insurance Provider, or entrust the management of the business and property pertaining to such insurance contract pursuant to the contract with an Insurance Company or Small Amount and Short-Term Insurance Provider.  - 日本法令外国語訳データベースシステム

フォルスコリン又はフォルスコリンを含有する抽出物、特に、コレウス・フォルスコリ（Ｃｏｌｅｕｓ ｆｏｒｓｋｏｌｉｉ）の抽出物、レペチニア・カウレセンスの抽出物、リムノフィラ・コンフェルタの抽出物、ダニエリア・オリベリの抽出物、イシクラゲの抽出物、スセネデスムス・ジモルファスの抽出物、ウコンの抽出物及びサフランの抽出物から構成される群から選択されるものを含有する化粧品組成物。例文帳に追加

The cosmetic composition comprises forskolin or an extract containing the forskolin, in particular a material selected from among the group consisting of an extract of Coleus forskolii, an extract of Lepechinia caulescens, an extract of Limnophila conferta, an extract of Daniellia oliveri, an extract of Nostoc commune, an extract of Scenedesmus dimorphus, an extract of Curcuma longa, and an extract of Crocus sativus. - 特許庁

１８　特定保険業者であった少額短期保険業者又は特定保険業者から保険契約の移転を受け、若しくは保険契約を承継した少額短期保険業者（施行日から起算して二年を経過する日までの間に附則第四条第七項、第八項、第十一項又は第十二項の規定による当該保険契約の移転又は承継の認可の申請及び新保険業法第二百七十二条第一項の登録の申請をした者に限る。）は、内閣総理大臣に届け出て、施行日から起算して五年を経過する日までの間に終了する決算期において、新保険業法第二百七十二条の十八において準用する新保険業法第百十六条第一項に規定する責任準備金のうち内閣府令で定めるものを積み立てないことができる。例文帳に追加

(18) The Small Amount and Short Term Insurance Provider who was a Specified Insurer, or the Small Amount and Short Term Insurance Provider who received the transfer of insurance contracts from a Specified Insurer or succeeded to insurance contracts from a Specified Insurer (limited to a person who applied for the approval of transfer or succession of said insurance contracts pursuant to the provisions of Article 4, paragraph (7), (8), (11) or (12) of the Supplemental Provisions or applied for the registration set forth in Article 272, paragraph (1) of the New Insurance Business Act by the day when two years have passed since the Effective Date) may, with giving a notification to the Prime Minister, be relieved of the requirement of accumulating of the policy reserve specified by a Cabinet Office Ordinance set forth in Article 116, paragraph (1) of the New Insurance Business Act as applied mutatis mutandis pursuant to Article 272, paragraph (18) of the New Insurance Business Act for the accounting period that ends by the day when five years have passed since the Effective Date.  - 日本法令外国語訳データベースシステム

(2) 特許庁の職員は，特許庁に勤務する間及び特許庁との雇用関係が終了してから1年間は，特許出願を行う権利，相続の場合を除いて，特許庁が付与した又は付与する特許を直接若しくは間接に取得する権利，又は特許から生じる権利の如何なるものも取得する権利を有さない。当該人が特許庁との雇用関係を終了してから1年の間に特許出願を行った場合において，当該特許出願に対して優先権を付与してはならない。例文帳に追加

(2) The employees of the Patent Office, while they are working at the Patent Office, as well as a year after the employment relations thereof with the Patent Office were terminated, do not have the right to file a patent application, as well as to obtain the patent directly or indirectly, except for an inheritance, which has been granted or shall be granted by the Patent Office, or also to obtain any of the rights resulting from the patent. The priority rights shall not be granted to the patent applications of these persons, if the relevant application has been filed within a time period of one year after these persons have terminated the employment relations with the Patent Office. - 特許庁

２　特定保険業者であった保険会社又は特定保険業者から保険契約の移転を受け、若しくは保険契約を承継した保険会社（施行日から起算して二年を経過する日までの間に附則第四条第七項、第八項、第十一項又は第十二項の規定による当該保険契約の移転又は承継の認可の申請及び新保険業法第三条第一項の免許の申請をした者に限る。）は、内閣総理大臣に届け出て、施行日から起算して五年を経過する日までの間に終了する決算期において、新保険業法第百十六条第一項に規定する責任準備金のうち内閣府令で定めるものを積み立てないことができる。例文帳に追加

(2) The Insurance Company which was a Specified Insurer or the Insurance Company which received transfer of the insurance contract from a Specified Insurer or succeeded to the insurance contract from a Specified Insurer (limited to the person who applied for the approval of transfer or succession of insurance contract pursuant to the provisions of Article 4, paragraph (7), (8), (11) or (12) of the Supplementary Provisions and applied for the license set forth in Article 3, paragraph (1) in the New Insurance Business Act by the day when two years have passed since the Effective Date) may, with giving a notification to the Prime Minister, be relieved of the requirement of accumulating of the policy reserve specified by a Cabinet Office Ordinance set forth in Article 116, paragraph (1) of the New Insurance Business Act for the accounting period that ends by the day when five years have passed since the Effective Date.  - 日本法令外国語訳データベースシステム

印刷配線基板のための遮蔽体であって、変形可能な本体であって、加えられた圧力下で変形し、加えられた圧力下にある間にバネのバイアスを維持し、加えられた圧力が除去されたときに、本体の元の位置に戻るように変形するように構成された変形可能な本体と、本体から延びている２つ以上の搭載レグであって、本体を印刷配線基板に着脱可能なように搭載する２つ以上の搭載レグとを含む、遮蔽体。例文帳に追加

The shield for printed wiring board includes: a deformable body adapted to deform under an applied pressure and maintain a spring bias while under the applied pressure to return to its original shape when the applied pressure is removed; and two or more mounting legs extending from the body to releasably mount the body to the printed wiring board. - 特許庁

ネットワーク（ＮＷ）関連機能を実現するプログラムに加え、ＮＷＩ／Ｆ回路が標準装備であっても、実際にユーザがＮＷ機能を利用しないオプションをした場合、利用しない機能に係わるプログラムやハードウェア資源を無駄に動作させない仕組みを備え、使用状態を最適化する。例文帳に追加

To provide a mechanism in which, even if a NWI/F circuit is standard equipment, when a use actually takes an option not to utilize a NW function, a program or hardware resources relating to a non-utilizing function are not uselessly operated for optimizing a use state, in addition to a program which obtains a network (NW)-relating function. - 特許庁

３　この法律の施行の際現に特定保険業を行っている者（前項に規定する者及び附則第五条第一項各号に掲げる者並びに新保険業法第三条第一項の免許又は新保険業法第二百七十二条第一項の登録を受けている者を除く。以下「特定保険業者」という。）は、第一項各号に掲げる場合に応じ、当該各号に定める日後においては、当該各号に定める日から起算して一年を経過する日までの間に、その業務及び財産の管理を行う保険契約について、保険会社（外国保険会社等を含む。以下この項において同じ。）若しくは少額短期保険業者との契約により当該保険契約を移転し、又は保険会社若しくは少額短期保険業者との契約により当該保険契約に係る業務及び財産の管理の委託を行わなければならない。例文帳に追加

(3) Persons who are actually carrying on Specified Insurance Business at the time when this Act enters into force (except for persons who are provided for in the preceding paragraph, persons who are listed in the items of Article 5, paragraph (1) of the Supplementary Provisions, and persons who have received the disposition of a license as set forth in Article 3, paragraph (1) of the of the Current Insurance Business Act or who have received the disposition of refusal of registration as set forth in Article 272, paragraph (1) of the Current Insurance Business Act; hereinafter referred to as "Specified Insurers") shall transfer the insurance contract of which the person manages the business and property pursuant to the contract with an Insurance Company (including a Foreign Insurance Company, etc.; hereinafter the same shall apply in this Article) or Small Amount and Short Term Insurance Provider, or entrust the management of the business and property pertaining to such insurance contract pursuant to the contract with an Insurance Company or Small Amount and Short Term Insurance Provider corresponding with cases listed in the items of paragraph (1), after the date specified by the items and until one year from the date specified by the items.  - 日本法令外国語訳データベースシステム

ハ　出資契約等及び当該投資一任契約において、当該金融商品取引業者等は、金融商品取引業等に関する内閣府令（平成十九年内閣府令第五十二号）第百二十八条第一号若しくは第三号又は第百二十九条第一項第一号若しくは第三号に掲げる行為に該当するものを除き、個別の取引ごとにすべての対象権利者に当該取引の内容及び当該取引を行おうとする理由の説明（（２）において「取引説明」という。）を行い、当該すべての対象権利者の同意（次に掲げる事項のすべての定めがある場合において行う取引にあっては、（１）の同意を含む。）を得なければ自己、その取締役若しくは執行役又はその運用を行う他の運用財産（法第三十五条第一項第十五号に規定する運用財産をいう。）との間における取引を行うことを内容とした運用（（１）及び（２）において「自己取引等」という。）を行うことができない旨の定めがあること。例文帳に追加

(c) that it is provided in the Investment Contract, etc. and said Discretionary Investment Contract that said Financial Instruments Specialist, etc. shall not make an investment with the intention of conducting a transaction for itself or with any of its directors or executive officers, or a transaction between an Investment Property and another Investment Property it manages (meaning an Investment Property as defined in Article 35, paragraph (1), item (xv) of the Act) (referred to as "Transactions for Itself, etc." in 1. and 2.) unless said Financial Instruments Specialist, etc., with regard to each transaction, gives an explanation on the contents of said transaction and the reasons for conducting said transaction (referred to as a "Explanation of the Transaction" in 2.) to all of the Subject Right Holders and obtains the consent (including the consent prescribed in 1., for a transaction conducted in cases where all of the matters listed in the following sub-items are provided) from all of said Subject Right Holders, except for that which falls under any of the acts listed in Article 128, item (i) or (iii), or Article 129, paragraph (1), item (i) or (iii) of the Cabinet Office Ordinance on Financial Instruments Services, etc. (Cabinet Office Ordinance No. 52 of 2007);  - 日本法令外国語訳データベースシステム

ａ）区分されたキャピラリーによって接続された上方及び下方表面を持つプレート、並びにｂ）中央の長方形のスロット及び二つの放射状のスロットを含んで成る区分されたキャピラリーであって、中央の長方形のスロット及び各々の放射状のスロットの幅が実質的に同一であり、中央の長方形のスロット及び各々の放射状のスロットの長さが実質的に同一であり、各々の放射状のスロットが、放射状のスロットと中央のスロットの間に１０５〜１６５度の角度を形成するように中央のスロットの反対の端に接続されているキャピラリーを含んで成る紡糸口金。例文帳に追加

This spinneret comprises a) plates having upper and lower surfaces and connected by a partitioned capillary, b) the partitioned capillary having a rectangular central slot and two radial slots and the width and the length of the rectangular central slot and each radial slot are substantially equal, and each radial slot is connected to the rectangular central slot at the opposite end making an angle of 105°-165° between the rectangular slot and the radial slot. - 特許庁

装置本体１に形成した本体吸込み口４ａから本体吹出し口４ｂに向かう通風経路上に、熱交換器Ａを配置した空気調和装置において、上記熱交換器Ａは、これを通過する風速の速い高速区間（ニ）、風速の遅い低速区間（イ）及びそれら両風速の間の中速区間（ロ），（ハ）に冷媒流通路１３〜１５が互いに独立して形成されてなるとともに、上記低速区間（イ）の冷媒流通路１３の流出口と高速区間（ニ）の冷媒流通路１５の流入口との間に、その低速区間（イ）の冷媒流通路１３から流出した冷媒を高速区間（ニ）の冷媒流通路１５に流入させるためのバイパス流通路１８を配設している。例文帳に追加

Simultaneously, a bypass passage 18 for inpouring refrigerant flowing out of the refrigerant passage 13 of the low velocity section into the refrigerant passage 15 of the high velocity section is placed between an outlet of the refrigerant passage 13 in the low velocity section and an inlet of the refrigerant passage 15 in the high velocity section. - 特許庁

産業財産局が専門家を任命した後，当事者は，任命された専門家に次に掲げる1つ若しくは複数の事由が存在することを理由に(これらの理由に限定される)，任命決定から5日以内に当該任命に対する異議を申し立てることができる。 (a) 問題の事由について公に意見を発表していること (b) 当事者の何れかの関係者若しくは友人，又は当事者の何れかと明白な敵対関係にある者であること (c) 専門家としての意見を求められる事由に関して不適格若しくは能力を欠くこと，又は (d) 過去5年以内に当事者の何れかに対して従属的若しくは独立的立場において職業上の役務を提供したこと，又は同期間中に当事者の何れかとの間に商業上又は事業上の関係を保有したこと例文帳に追加

After the Head of the Department has appointed an expert, the parties thereto may object to his designation within five days from the resolution relative to his appointment, exclusively for one or more of the following grounds: a) by reason of having given a public opinion regarding the matter in question; b) by reason of relationship, friendship or overt enmity to one of the parties; c) on account of being unfit or incompetent in connection with the subject being put to his consideration; d) on account of having given professional services, in a dependent or independent capacity, to any of the parties in the last five years or of having maintained a commercial or business relationship with any of them during the same time period.  - 特許庁

セラミックス回路基板をろう材を介してヒートシンクに一体化してなるモジュール構造体であって、前記ヒートシンクが６３０℃、４分の加熱処理後のビッカース硬さが３０ＨＶ以上であるアルミニウム合金からなることを特徴とするモジュール構造体であり、好ましくは、セラミックス回路基板とヒートシンクとの間にＡｌを主成分とする金属層が介在してなることを特徴とする前記モジュール構造体。例文帳に追加

In the module structure formed, by integrating the ceramics circuit board into the heat sink via the brazing material, the heat sink consists of an aluminum alloy having a Vickers hardness of 30 HV or more, after being heat-treated at 630°C for four minutes, and a metal layer principally comprising an Al is preferably interposed between the ceramics circuit board and the heat sink. - 特許庁

第十六条　特定保険業者であった少額短期保険業者又は特定保険業者から保険契約の移転を受け、若しくは保険契約を承継した少額短期保険業者（施行日から起算して二年を経過する日までの間に附則第四条第七項、第八項、第十一項又は第十二項の規定による当該保険契約の移転又は承継の認可の申請及び新保険業法第二百七十二条第一項の登録の申請をした者に限る。）は、施行日から起算して七年を経過する日までの間は、新保険業法第三条第一項の規定にかかわらず、保険金額が新保険業法第二条第十七項に規定する政令で定める金額を超え、政令で定める金額以下である保険の引受けを行うことができる。例文帳に追加

Article 16 (1) A Small Amount and Short Term Insurance Provider that was a Specified Insurer or a Small Amount and Short Term Insurance Provider that received the transfer of, or succeeded to, the insurance contracts from a Specified Insurer (limited to a person who applied for the approval of transfer or succession of said insurance contracts pursuant to the provision of Article 4, paragraph (7), (8), (11) or (12) of the Supplemental Provisions by the day when two years have passed since the Effective Date and for the registration set forth in Article 272, paragraph (1) of the New Insurance Business Act) may, notwithstanding the provision of Article 3, paragraph (1) of the New Insurance Business Act, underwrite insurance whose insurance amount is more than the amount specified by a Cabinet Order set forth in Article 2, paragraph (17) of the New Insurance Business Act and less than the amount specified by a Cabinet Order, until the day on which seven years have passed since the Effective Date.  - 日本法令外国語訳データベースシステム

１この条約の適用上、文脈により別に解釈すべき場合を除くほか、(a)「日本国」とは、地理的意味で用いる場合には、日本国の租税に関する法令が施行されているすべての領域（領海を含む。）及びその領域の外側に位置する区域であって、日本国が国際法に基づき主権的権利を有し、かつ、日本国の租税に関する法令が施行されているすべての区域（海底及びその下を含む。）をいう。(b)「オランダ」とは、オランダ王国のうちヨーロッパに位置する部分（領海及びその領海の外側に位置する区域であって、オランダが国際法に基づき管轄権又は主権的権利を行使する区域を含む。）をいう。(c)「一方の締約国」及び「他方の締約国」とは、文脈により、日本国又はオランダをいう。(d)「租税」とは、文脈により、日本国の租税又はオランダの租税をいう。(e)「者」には、個人、法人及び法人以外の団体を含む。(f)「法人」とは、法人格を有する団体又は租税に関し法人格を有する団体として取り扱われる団体をいう。(g)「企業」は、あらゆる事業の遂行について用いる。(h)「一方の締約国の企業」及び「他方の締約国の企業」とは、それぞれ一方の締約国の居住者が営む企業及び他方の締約国の居住者が営む企業をいう。「国際運輸」とは、一方の締約国の企業が運用する船舶又は航空機による運送（他方の締約国内の地点の間においてのみ運用される船舶又は航空機による運送を除く。）をいう。(j)「権限のある当局」とは、次の者をいう。(i)日本国については、財務大臣又は権限を与えられたその代理者(ii)オランダについては、財務大臣又は権限を与えられたその代理者(k)「国民」とは、次の者をいう。(i)日本国については、日本国の国籍を有するすべての個人、日本国の法令に基づいて設立され、又は組織されたすべての法人及び法人格を有しないが日本国の租税に関し日本国の法令に基づいて設立され、又は組織された法人として取り扱われるすべての団体(ii)オランダについては、オランダの国籍を有するすべての個人及びオランダにおいて施行されている法令によってその地位を与えられたすべての法人、組合又は団体(l)「事業」には、自由職業その他の独立の性格を有する活動を含む。(m)「年金基金」とは、次の(i)から(iii)までに掲げる要件を満たす者をいう。(i)一方の締約国の法令に基づいて設立され、かつ、規制されること。(ii)主として、老齢年金、障害年金若しくは遺族年金、退職手当その他これらに類する報酬を管理し、若しくは給付すること又は他の年金基金の利益のために所得を取得することを目的として運営されること。(iii) (ii)に規定する活動に関して取得する所得につき当該一方の締約国において租税を免除されること。例文帳に追加

1. For the purposes of this Convention, unless the context otherwise requires: a) the term “Japan”, when used in a geographical sense, means all the territory of Japan, including its territorial sea, in which the laws relating to Japanese tax are in force, and all the area beyond its territorial sea, including the seabed and subsoil thereof, over which Japan has sovereign rights in accordance with international law and in which the laws relating to Japanese tax are in force; b) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe, including its territorial sea and any area beyond the territorial sea within which the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights; c) the terms “a Contracting State” and “the other Contracting State” mean Japan or the Netherlands, as the context requires; d) the term “tax” means Japanese tax or Netherlands tax, as the context requires; e) the term “person” includes an individual, a company and any other body of persons; f) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; g) the term “enterprise” applies to the carrying on of any business; h) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; i) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; j) the term “competent authority” means: (i) in the case of Japan, the Minister of Finance or his authorised representative; and (ii) in the case of the Netherlands, the Minister of Finance or his authorised representative; k) the term “national” means: (i) in the case of Japan, any individual possessing the nationality of Japan, any juridical person created or organised under the laws of Japan and any organisation without juridical personality treated for the purposes of Japanese tax as a juridical person created or organised under the laws of Japan; and (ii) in the case of the Netherlands, any individual possessing the nationality of the Netherlands and any legal person, partnership or association deriving its status as such from the laws in force in the Netherlands; l) the term “business” includes the performance of professional services and of other activities of an independent character; and m) the term “pension fund” means any person that: (i) is established and regulated as such under the laws of a Contracting State; (ii) is operated principally to administer or provide old age, disability or survivor’s pensions, retirement benefits or other similar remuneration or to earn income for the benefit of other pension funds; and (iii) is exempt from tax in that Contracting State with respect to income derived from the activities described in clause (ii).  - 財務省

第五条　この法律の施行の際現に大規模小売店舗を設置している者は、当該大規模小売店舗について第五条第一項第四号から第六号までに掲げる事項の変更であってこの法律の施行の日以後最初に行われるもの（この法律の施行の日から八月を経過する日までの間に、旧法第五条第一項又は第六条第一項若しくは第二項の規定による届出に係る営業の開始又は店舗面積の増加をすることにより店舗面積の合計がこの法律の施行の日における店舗面積の合計を超えることとなる大規模小売店舗については、その営業の開始又は店舗面積の増加の日以後最初に行われるもの）をしようとするときは、その旨及び第五条第一項第一号、第二号又は第四号から第六号までに掲げる事項で当該変更に係るもの以外のものを都道府県に届け出なければならない。例文帳に追加

Article 5 (1) When a person who has already established a large-scale retail store, at the time of the enforcement of this Act, intends to change the matters listed in Article 5, paragraph (1), item (iv) to item (vi), with regard to said large-scale retail store, for the first time on or after the date of the enforcement of this Act (with regard to a large-scale retail store whose total store floor area comes to exceed the total as on the date of the enforcement of this Act as a result of the commencement of business or the increase of the store floor area pertaining to a notification under the provision of Article 5, paragraph (1) or Article 6, paragraph (1) or paragraph (2) of the Former Act, by the day on which eight months have elapsed from the date of the enforcement of this Act, for the first time on or after the date of the commencement of business or the increase of the store floor area), such person shall notify the prefecture to that effect and regarding any matters listed in Article 5, paragraph (1), item (i), item (ii), or item (iv) to item (vi) that are other than those pertaining to said change.  - 日本法令外国語訳データベースシステム

第53.1条又は第53.2条に基づく訴訟において，裁判所が， (a) 登録商標を付した商品が，カナダでこれが流通すれば本法律に反することとなる方法で，カナダに輸入されたこと，及び (b) 登録商標が，所有者の同意を得ることなく，当該商標を偽造若しくは模造する意図，又は公衆を欺瞞し，かつ，商標の所有者の同意を得て商品が製造されたと公衆に誤認させる意図をもって，これら商品に適用されていること， を認める場合は，裁判所は，例外となる事態を除き，同条に基づく命令を発して当該商品を現状のまま輸出すべき旨を要求又は許可することができない。例文帳に追加

Re-exportation of wares Where in any proceeding under section 53.1 or 53.2 the court finds (a) that wares bearing a registered trade-mark have been imported into Canada in such manner that the distribution of the wares in Canada would be contrary to this Act, and (b) that the registered trade-mark has, without the consent of the owner, been applied to those wares with the intent of counterfeiting or imitating the trade-mark, or of deceiving the public and inducing them to believe that the wares were made with the consent of the owner, the court may not, other than in exceptional circumstances, make an order under that section requiring or permitting the wares to be exported in an unaltered state.  - 特許庁

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

第四十条の十　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（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）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居住者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（次条において「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居住者の雑所得に係る収入金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の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。例文帳に追加

Article 40-10 (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 accounts 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 (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) 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 resident who 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 referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the 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