「りゅうこうじ」に関連した英語例文の一覧と使い方(314ページ目) - Weblio英語例文検索

２　法第六十八条の九十第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる連結法人に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額（以下この節において「適用対象留保金額」という。）に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時における当該連結法人の有する当該特定外国子会社等の請求権勘案保有株式等の占める割合を乗じて計算した金額（当該連結法人の同項の規定の適用に係る各連結事業年度において、当該特定外国子会社等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連結法人に係る外国関係会社（当該特定外国子会社等に係る控除未済課税済配当等の額を有するものに限る。）につき第三号に掲げる事実が生じた場合には、当該計算した金額からそれぞれこれらの号に定める金額を控除した残額）とする。例文帳に追加

(2) The amount calculated as specified by a Cabinet Order prescribed in Article 68-90(1) of the Act shall be the amount obtained by multiplying the eligible retained income prescribed in the said paragraph for the relevant business year of a specified foreign subsidiary company, etc. related to a consolidated corporation listed in the items of the said paragraph (hereinafter referred to as the "eligible retained income" in this paragraph) by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year of the said specified foreign subsidiary company, etc. (where any of the events listed in item (i) or item (ii) occurred with regard to the said specified foreign subsidiary company, etc. or an event listed in item (iii) occurred with regard to an affiliated foreign company related to the said consolidated corporation (limited to those that hold the taxed amount of a dividend, etc. before deduction pertaining to the said specified foreign subsidiary company, etc.) in the relevant consolidated business year of the said consolidated corporation relating to the application of the provisions of the said paragraph, such amount shall be the remaining amount after deducting the amount specified respectively in these items from the said calculated amount):  - 日本法令外国語訳データベースシステム

４　法第六十六条の八第一項に規定する内国法人が当該内国法人に係る特定外国子会社等に係る同項に規定する課税済留保金額及び当該内国法人に係る法第六十六条の九の六第一項に規定する特定外国法人（当該特定外国子会社等と同一の外国法人に限る。）に係る法第六十六条の九の八第一項に規定する課税済留保金額を有する場合には、法第六十六条の八第一項に規定する政令で定めるところにより計算した金額は、同項各号に定める金額から法第六十六条の九の八第一項の規定により損金の額に算入される金額を控除した残額を基礎として前二項の規定により計算した金額を限度とする。例文帳に追加

(4) In the case where a domestic corporation prescribed in Article 66-8(1) of the Act holds the taxed amount of retained income prescribed in the said paragraph that pertains to a specified foreign subsidiary company, etc. related to the said domestic corporation, and the taxed amount of retained income prescribed in Article 66-9-8(1) of the Act that pertains to a specified foreign corporation prescribed in Article 66-9-6(1) of the Act (limited to a foreign corporation that is the same as the said specified foreign subsidiary company, etc.) related to the said domestic corporation, the amount calculated as specified by a Cabinet Order prescribed in Article 66-8(1) of the Act shall not exceed the amount calculated pursuant to the provisions of the preceding two paragraphs based on the remaining amount after deducting the amount to be included in deductible expenses pursuant to the provisions of Article 66-9-8(1) of the Act from the amount specified in the items of Article 66-8(1) of the Act.  - 日本法令外国語訳データベースシステム

３　法第六十六条の九の八第一項に規定する特殊関係株主等である内国法人が当該内国法人に係る特定外国法人に係る同項に規定する課税済留保金額及び当該内国法人に係る法第六十六条の六第一項に規定する特定外国子会社等（当該特定外国法人と同一の外国法人に限る。）に係る法第六十六条の八第一項に規定する課税済留保金額を有する場合には、法第六十六条の九の八第一項に規定する政令で定めるところにより計算した金額は、同項各号に定める金額から法第六十六条の八第一項の規定により損金の額に算入される金額を控除した残額を基礎として前項の規定により計算した金額を限度とする。例文帳に追加

(3) In the case where a domestic corporation, which is a specially-related shareholder, etc. prescribed in Article 66-9-8(1) of the Act, holds the taxed amount of retained income prescribed in the said paragraph that pertains to a specified foreign corporation related to the said domestic corporation and the taxed amount of retained income prescribed in Article 66-8(1) of the Act that pertains to a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act (limited to a foreign corporation that is the same as the said specified foreign corporation) related to the said domestic corporation, the amount calculated as specified by a Cabinet Order prescribed in Article 66-9-8(1) of the Act shall not exceed the amount calculated pursuant to the provisions of the preceding paragraph based on the remaining amount after deducting the amount to be included in deductible expenses pursuant to the provisions of Article 66-8(1) of the Act from the amount specified in the items of Article 66-9-8(1) of the Act.  - 日本法令外国語訳データベースシステム

４　法第六十八条の九十二第一項に規定する連結法人が当該連結法人に係る特定外国子会社等に係る同項に規定する個別課税済留保金額及び当該連結法人に係る法第六十八条の九十三の六第一項に規定する特定外国法人（当該特定外国子会社等と同一の外国法人に限る。）に係る法第六十八条の九十三の八第一項に規定する個別課税済留保金額を有する場合には、法第六十八条の九十二第一項に規定する政令で定めるところにより計算した金額は、同項各号に定める金額から法第六十八条の九十三の八第一項の規定により損金の額に算入される金額を控除した残額を基礎として前二項の規定により計算した金額を限度とする。例文帳に追加

(4) In the case where a consolidated corporation prescribed in Article 68-92(1) of the Act holds the individually taxed amount of retained income prescribed in the said paragraph that pertains to a specified foreign subsidiary company, etc. related to the said consolidated corporation, and the individually taxed amount of retained income prescribed in Article 68-93-8(1) of the Act that pertains to a specified foreign corporation prescribed in Article 68-93-6(1) of the Act (limited to a foreign corporation that is the same as the said specified foreign subsidiary company, etc.) related to the said consolidated corporation, the amount calculated as specified by a Cabinet Order prescribed in Article 68-92(1) of the Act shall not exceed the amount calculated pursuant to the provisions of the preceding two paragraphs based on the remaining amount after deducting the amount to be included in deductible expenses pursuant to the provisions of Article 68-93-8(1) of the Act from the amount specified in the items of Article 68-92(1) of the Act  - 日本法令外国語訳データベースシステム

３　法第六十八条の九十三の八第一項に規定する特殊関係株主等である連結法人が当該連結法人に係る特定外国法人に係る同項に規定する個別課税済留保金額及び当該連結法人に係る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（当該特定外国法人と同一の外国法人に限る。）に係る法第六十八条の九十二第一項に規定する個別課税済留保金額を有する場合には、法第六十八条の九十三の八第一項に規定する政令で定めるところにより計算した金額は、同項各号に定める金額から法第六十八条の九十二第一項の規定により損金の額に算入される金額を控除した残額を基礎として前項の規定により計算した金額を限度とする。例文帳に追加

(3) In the case where a consolidated corporation, which is a specially-related shareholder, etc. prescribed in Article 68-93-8(1) of the Act, holds the individually taxed amount of retained income prescribed in the said paragraph that pertains to a specified foreign corporation related to the said consolidated corporation, and the individually taxed amount of retained income prescribed in Article 68-92(1) of the Act that pertains to a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act (limited to a foreign corporation that is the same as the said specified foreign corporation) related to the said consolidated corporation, the amount calculated as specified by a Cabinet Order prescribed in Article 68-93-8(1) of the Act shall not exceed the amount calculated pursuant to the provisions of the preceding paragraph based on the remaining amount after deducting the amount to be included in deductible expenses pursuant to the provisions of Article 68-92(1) of the Act from the amount specified in the items of Article 68-93-8(1) of the Act.  - 日本法令外国語訳データベースシステム

③ 上記①ハ（発送及び配送業務は除く。）、ニのデータの保管管理及びヘからリまでの業務は当該金融商品取引業等又は金融商品仲介業及び銀行業等の遂行のために密接に関連する業務であり、合理的な理由がある場合を除き、当該業務は当該金融商品取引業者等若しくは金融商品仲介業者の親子法人等又は金商業等府令第 32条第１号及び第２号に規定する会社以外に外部委託できないことが原則であることに留意するとともに、当該業務の遂行状況を適宜監督することに留意する。例文帳に追加

(iii) The operations listed in (i) C above (excluding issuing and delivery services), data storage and management in (i) D, and those from (i) F to (i) I are closely related for the purpose of implementing the operations of the said Financial Instruments Business Operator, etc., the financial instruments intermediary service provider and the bank, etc. Therefore, it should be noted that the said operations shall not, in principle, be outsourced to any enterprise other than the said Financial Instruments Business Operator, etc., or a parent/subsidiary corporation, etc. of a financial instruments intermediary service provider, or any company prescribed in (i) and (ii) of Article 32 of the FIB Cabinet Office Ordinance and that the process of implementation of the said operations is to be monitored in a timely manner.  - 金融庁

第五十六条の三　水域（港湾区域及び第五十六条第一項の規定により公告されている水域を除く。以下この条において同じ。）において、水域施設、外郭施設又は係留施設で政令で定めるもの（以下「水域施設等」という。）を建設し、又は改良しようとする者は、当該行為に係る工事の開始の日の六十日前までに、国土交通省令で定めるところにより、水域施設等の構造及び所在する水域の範囲その他国土交通省令で定める事項を都道府県知事に届け出なければならない。届け出た事項を変更しようとするときも、同様とする。但し、当該変更により工事を要しない場合においては、その変更があった後遅滞なく、届け出なければならない。例文帳に追加

Article 56-3 (1) Any party intending to construct or improve waterways and basins, protective facilities for harbors or mooring facilities specified by a Cabinet Order (hereinafter referred to as the "Waterways and Basins etc.") in a water area (excluding the Port Area and water areas made public under the provisions of Article 56 paragraph (1); hereinafter the same shall apply in this Article) shall submit to the relevant prefectural governor a report describing the design of the said Waterways and Basins etc., the boundaries of the water area in which such facilities are located and other matters specified by an Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism sixty (60) days prior to the start of the said work, pursuant to the provisions of an Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism. The same shall apply where changes are made to the content of the report; provided, however, that, in the event works are not required as a result of such changes, a report shall be submitted without delay following the change.  - 日本法令外国語訳データベースシステム

第十八条　保護水面の区域（河川、指定土地又は港湾法（昭和二十五年法律第二百十八号）第二条第三項（港湾区域の定義）に規定する港湾区域若しくは同法第五十六条第一項（港湾区域の定めのない港湾）に規定する水域（第五項において「港湾区域」と総称する。）に係る部分を除く。）内において、埋立て若しくはしゆんせつの工事又は水路、河川の流量若しくは水位の変更を来す工事をしようとする者は、政令の定めるところにより、当該保護水面を管理する都道府県知事又は農林水産大臣の許可を受けなければならない。例文帳に追加

Article 18 (1) Any person who intends to carry out land reclamation work or dredging or work that causes the flow volume or water level of waterway or the River to change within the area of the Protected Water Surface (excluding the area pertaining to the River, the Designated Land or the area of ports and harbors set forth in paragraph 3 of Article 2 (Definition of Area of Port and Harbor) of the Ports and Harbors Act (Act No. 218 of 1950) or the water area set forth in paragraph 1 of Article 56 of said Act (Port and Harbor without Designation of Area of Port and Harbor)(which is collectively referred to in paragraph 5 as the "Area of Port and Harbor") shall obtain the permission of the prefectural governor or the Minister of Agriculture, Forestry and Fisheries that administrates such Protected Water Surface as provided for in a Cabinet Order.  - 日本法令外国語訳データベースシステム

第三十九条の二十の十三　法第六十六条の九の八第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人（以下第三項までにおいて「特定外国法人」という。）に係る控除未済課税済配当等の額（特定外国法人の各事業年度の適用対象留保金額につき第三十九条の二十の十第二項の規定により第三十九条の十六第二項から第四項までの規定の例により計算する場合の同条第三項第三号に規定する控除未済課税済配当等の額をいう。）を有する外国関係法人とする。例文帳に追加

Article 39-20-13 (1) The affiliated foreign corporation prescribed in Article 66-9-8(1) of the Act which is specified by a Cabinet Order shall be one of the affiliated foreign corporations which holds the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 66-9-8(1) of the Act (hereinafter referred to as a "specified foreign corporation" through to paragraph (3)) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 39-16(3)(iii), when calculating the amount of eligible retained income for the relevant business year of a specified foreign corporation as prescribed in Article 39-16(2) to (4), pursuant to the provisions of Article 39-20-10(2)).  - 日本法令外国語訳データベースシステム

第三十九条の百二十の十三　法第六十八条の九十三の八第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人（以下第三項までにおいて「特定外国法人」という。）に係る控除未済課税済配当等の額（特定外国法人の各事業年度の適用対象留保金額につき第三十九条の百二十の十第二項の規定により第三十九条の百十六第二項から第四項までの規定の例により計算する場合の同条第三項第三号に規定する控除未済課税済配当等の額をいう。）を有する外国関係法人とする。例文帳に追加

Article 39-120-13 (1) The affiliated foreign corporation prescribed in Article 68-93-8(1) of the Act which is specified by a Cabinet Order shall be one of the affiliated foreign corporations which holds the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 68-93-8(1) of the Act (hereinafter referred to as a "specified foreign corporation" through to paragraph (3)) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 39-116(3)(iii), when calculating the amount of eligible retained income for the relevant business year of a specified foreign corporation as prescribed in Article 39-116(2) to (4), pursuant to the provisions of Article 39-120-10(2)).  - 日本法令外国語訳データベースシステム

また、合理的な原産国調査を行った結果、その鉱物が対象国を原産国とする可能性があり、再生利用品もしくはスクラップ起源ではない可能性があると確信する理由があり、デュー・ディリジェンスを実行した上でもなお、その鉱物が対象国を原産国とする可能性があり、再生利用品もしくはスクラップ起源ではない可能性があると確信する理由がある発行人に対し、これらの紛争鉱物の起源と加工・流通過程に関するデュー・ディリジェンスを実行するために発行人が取った方法の説明を含む紛争鉱物報告書を提出することを求めている。例文帳に追加

It also requires an issuer that, after its reasonable country of origin inquiry, had reason to believe that its minerals may have originated in the Covered Countries and may not have come from recycled or scrap sources and, after the exercise of due diligence, still has reason to believe that its minerals may have originated in the Covered Countries and may not have come from recycled or scrap sources, to provide a Conflict Minerals Report that includes a description of the measures the issuer has taken to exercise due diligence on the source and chain of custody of those conflict minerals. - 経済産業省

一方、合理的な原産国調査に基づき、発行人が(a)その紛争鉱物が対象国を原産国とすると知っており、それらが再生利用品もしくはスクラップ起源ではないことを知っているか、またはその紛争鉱物が対象国を原産国とする可能性があると確信する理由がある場合、および(b)その紛争鉱物が再生利用品もしくはスクラップ起源ではないと知っている、またはその紛争鉱物が再生利用品もしくはスクラップ起源ではない可能性があると確信する理由がある場合、当該発行人は、国内的または国際的に認められたデュー・ディリジェンスの枠組があるならば、それに従って紛争鉱物の起源と加工・流通過程に関するデュー・ディリジェンスを実行しなければならない。例文帳に追加

On the other hand, following its reasonable country of origin inquiry, if (a) the issuer knows that its conflict minerals originated in the Covered Countries and knows that they did not come from recycled or scrap sources, or the issuer has reason to believe that its conflict minerals may have originated in the Covered Countries, and (b) the issuer knows that its conflict minerals did not come from recycled or scrap sources or has reason to believe that its conflict minerals may not have come from recycled or scrap sources, then the issuer must exercise due diligence on the source and chain of custody of its conflict minerals that conforms to a nationally or internationally recognized due diligence framework, if one is available. - 経済産業省

特定開示報告書の添付書類として提出される紛争鉱物報告書。これは、証明済みの独立した民間部門による監査報告書、紛争鉱物の起源と加工・流通過程を判断するために発行人が使用した国内的または国際的に認められたデュー・ディリジェンスの枠組の説明、「DRC コンフリクト・フリー」であると確認されていない発行人の製品の記述、これら製品中の必要な紛争鉱物の加工に使用された施設、同じく必要な紛争鉱物の原産国、および可能な限りの特定性でその鉱山または産地を判断しようとする努力の記述を含む。例文帳に追加

a Conflict Minerals Report filed as an exhibit to the specialized disclosure report, which includes a certified independent private sector audit report, a description of the nationally or internationally recognized due diligence framework the issuer used to determine the source and chain of custody of its conflict minerals, a description of the issuer’s products that have not been found to be “DRC conflict free,” and a description of the facilities used to process the necessary conflict minerals in those products, the country of origin of the necessary conflict minerals in those products, and the efforts to determine the mine or location of origin with the greatest possible specificity; - 経済産業省

すなわち、中東産油諸国を中心とした、①原油高による石油収入の増大を受け余剰資金が拡大したこと（コラム第2-6表）、②石油収入の増大に伴い石油精製設備やインフラ建設などの新規プロジェクトへの投資資金需要が拡大したこと、③ 2001 年 9月11日同時多発テロ事件以降、米国に投資していた産油諸国資本の一部が欧州のほか産油諸国本国にも相当額が還流したと見られること12、④イスラム諸国におけるイスラム金融の制度確立・普及・認知度の向上、⑤イスラム金融の国際的な金融サービス基準との整合性向上などである。例文帳に追加

Namely, especially in oil-producing countries in the Middle East, these include: (a) an expansion in surplus funds due to increased oil revenues resulting from high oil prices (Column Table 2-6), (b) an expansion in investment fund demand in new projects, such as oil refining equipment and the construction of infrastructure, accompanying the increase in oil revenues, (c) the interpretation of back-flow of a portion of the funds of oil-producing countries, which were invested in the United States, and have shifted to Europe and a considerable amount homeward to the oil-producing countries after the terrorist attack on the United States on September 11, 200118, (d) an increase in the establishment, spread, and degree of awareness of systems of Islamic finance in Islamic countries, and (e) an increase in the consistency of Islamic finance with international standards for financial services. - 経済産業省

３　第一項又は前項の規定は、第一項に規定する年分の確定申告書を提出し、又は当該確定申告書及びその翌年分以後前項の規定の適用を受けようとする年分までの各年分の確定申告書を連続して提出している場合であつて、その提出する第一項に規定する年分の確定申告書又は当該各年分の確定申告書に、それぞれ同項又は前項の規定による控除を受ける金額についてのその控除に関する記載があり、かつ、当該金額並びに第一項又は前項に規定する特定外国子会社等又は外国関係会社から受ける配当等の額に係る配当所得の金額及び課税対象留保金額に係る雑所得の金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、第一項又は前項の規定により控除される金額は、当該金額として記載された金額に限るものとする。例文帳に追加

(3) The provisions of paragraph (1) and the preceding paragraph shall apply only where the resident has filed a final return form for the year prescribed in paragraph (1) or has continued to file the said final return form as well as final return forms for the subsequent years from the year following the said year until the year in which the resident seeks the application of the provision of the preceding paragraph, and the resident has stated, in his/her final return form for the year prescribed in paragraph (1) as well as final return forms for the said subsequent years, the deduction of the deductible amounts pursuant to the provision of the said paragraph or the preceding paragraph, and attached thereto a written statement concerning the said deductible amounts as well as the calculation of the amount of dividend income pertaining to the amount of dividend, etc. to be received from the specified foreign subsidiary company or affiliated foreign company and the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income, both of which are prescribed in paragraph (1) and the preceding paragraph. In this case, the amount to be deducted pursuant to the provision of paragraph (1) or the preceding paragraph shall be limited to the amount stated as such amount to be deducted.  - 日本法令外国語訳データベースシステム

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

４　第一項及び第二項に規定する控除未済課税済配当等の額とは、法第四十条の五第一項に規定する居住者に係る外国関係会社が同項第三号に掲げる事実が生じた日前二年以内の期間において当該居住者に係る特定外国子会社等から受けた剰余金の配当等の額（同項第二号に定める金額を含む。）で当該特定外国子会社等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ないもの（当該特定外国子会社等に係る第二項又は前項の規定により算定した法第四十条の五第一項に規定する課税済配当等の額に含まれないものを含む。）のうち、当該居住者の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に法第四十条の五第一項の規定の適用に充てられた部分の金額を除く。）をいう。例文帳に追加

(4) The taxed amount of a dividend, etc. before deduction prescribed in paragraph (1) and paragraph (2) shall be, out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to a resident prescribed in Article 40-5(1) of the Act received from a specified foreign subsidiary company, etc. related to the said resident during the period of two years or less preceding the day on which an event listed in item (iii) of the said paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in item (ii) of the said paragraph) and which shall not be deducted for calculating the amount of taxable retained income under the provisions of Article 25-21(2) pertaining to the said specified foreign subsidiary company, etc. (including the amount which shall not be included in the taxed amount of a dividend, etc. prescribed in Article 40-5(1) of the Act that was calculated for the said specified foreign subsidiary company, etc. pursuant to the provisions of paragraph (2) or the preceding paragraph), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said resident via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of Article 40-5(1) of the Act).  - 日本法令外国語訳データベースシステム

三　控除未済課税済配当等の額　当該内国法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該内国法人に係る特定外国子会社等から受けた剰余金の配当等の額（法第六十六条の八第一項第二号に定める金額を含む。）で当該特定外国子会社等に係る前項の規定による課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第三十九条の十九第二項又は第三項の規定により算定した法第六十六条の八第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。）のうち、当該内国法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に前項及び同条第一項並びに第三十九条の百十六第二項及び法第六十八条の九十二第一項の規定の適用に充てられた部分の金額を除く。）をいう。例文帳に追加

(iii) The taxed amount of a dividend, etc. before deduction: Out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to the said domestic corporation has received from a specified foreign subsidiary company, etc. related to the said domestic corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of dividend of surplus, etc. shall include the amount specified in Article 66-8(1)(ii) of the Act) and which shall not be deducted for calculating the amount of taxable retained income pertaining to the said specified foreign subsidiary company, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by a Cabinet Order prescribed in Article 66-8(1) of the Act pertaining to the said specified foreign subsidiary company, etc., as calculated under the provisions of Article 39-19(2) or (3)), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said domestic corporation via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of the said Article, and Article 39-116(2), and the provisions of Article 68-92(1) of the Act).  - 日本法令外国語訳データベースシステム

三　控除未済課税済配当等の額　当該連結法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該連結法人に係る特定外国子会社等から受けた剰余金の配当等の額（法第六十八条の九十二第一項第二号に定める金額を含む。）で当該特定外国子会社等に係る前項の規定による個別課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第三十九条の百十九第二項又は第三項の規定により算定した法第六十八条の九十二第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。）のうち、当該連結法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に前項及び同条第一項並びに第三十九条の十六第二項及び法第六十六条の八第一項の規定の適用に充てられた部分の金額を除く。）をいう。例文帳に追加

(iii) The taxed amount of a dividend, etc. before deduction: Out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to the said consolidated corporation received from a specified foreign subsidiary company, etc. related to the said consolidated corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in Article 68-92(1)(ii) of the Act) and which shall not be deducted for calculating the amount of individually taxable retained income pertaining to the said specified foreign subsidiary company, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by a Cabinet Order prescribed in Article 68-92(1) of the Act pertaining to the said specified foreign subsidiary company, etc., as calculated under the provisions of Article 39-119(2) or (3)), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said consolidated corporation via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of the said Article, and Article 39-16(2), and the provisions of Article 66-8(1) of the Act).  - 日本法令外国語訳データベースシステム

２　信託法第百十条第一項及び第二項（受益者集会参考書類及び議決権行使書面の交付等）、第百十五条第二項及び第三項（書面による議決権の行使）並びに第百十六条（電磁的方法による議決権の行使）並びに会社法第三百十一条第三項及び第四項（書面による議決権の行使）の規定は、前項の書面による議決権の行使について準用する。この場合において、信託法第百十条第一項中「招集者は、前条第一項」とあるのは「特定目的信託にあっては、招集者は、権利者集会の招集」と、同条第二項中「前条第二項」とあるのは「資産流動化法第二百四十二条第三項」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) The provisions of Article 110(1) and (2) (Provision of Voting Forms and Reference Documents for a Beneficiaries Meeting), Article 115(2) and (3) (Voting in Writing), and Article 116 (Voting by Electromagnetic Means) of the Trust Act, and the provisions of Article 311(3) and (4) (Voting in Writing) of the Companies Act shall apply mutatis mutandis to the exercise of voting rights in writing set forth in the preceding paragraph. In this case, the phrase "The convener shall, when giving the notice set forth in paragraph (1) of the preceding Article" in Article 110(1) of the Trust Act shall be deemed to be replaced with "In the case of a Specific Purpose Trust, the convener shall, when giving notice of a Beneficiary Certificate Holders' Meeting," the phrase "paragraph (2) of the preceding Article" in paragraph (2) of that Article shall be deemed to be replaced with "Article 242(3) of the Asset Securitization Act," 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　前項に規定するもののほか、耐震強化施設である係留施設の附帯設備の要求性能にあっては、レベル二地震動等の作用による損傷等が、軽微な修復によるレベル二地震動の作用後に当該設備に必要とされる機能の回復に影響を及ぼさないこととする。ただし、当該設備が置かれる自然状況、社会状況等により、更に耐震性を向上させる必要がある施設の附帯設備の要求性能にあっては、レベル二地震動の作用後に当該設備に必要とされる機能を損なわず継続して使用することに影響を及ぼさないこととする。例文帳に追加

(2) In addition to the provisions of the preceding paragraph, the performance requirements for the ancillary facilities for mooring facilities which are classified as high earthquake-resistance facilities shall be such that the damage due to Level 2 earthquake ground motions and other actions do not affect the rehabilitation through minor repair works of the functions required of the piers concerned in the aftermath of the occurrence of Level 2 earthquake ground motions. Provided, however, that as for the performance requirements for the ancillary facilities of the mooring facilities which require further improvement in earthquake-resistant performance due to the environmental conditions, social or other conditions to which the pier concerned is subjected, the damage due to said actions shall not adversely affect the rehabilitation through minor repair works of the functions of the facilities concerned and their continued use.  - 日本法令外国語訳データベースシステム

２　農林水産大臣は、この法律の施行に必要な限度において、認定製造業者等、認定生産行程管理者、認定流通行程管理者、認定小分け業者、認定輸入業者若しくは指定農林物資の生産業者、販売業者若しくは輸入業者に対し、その格付（格付の表示を含む。以下この項及び次条第二項において同じ。）若しくは指定農林物資に係る名称の表示に関し必要な報告を求め、又はその職員に、これらの者の工場、ほ場、店舗、事務所、事業所若しくは倉庫その他の場所に立ち入り、格付若しくは指定農林物資に係る名称の表示の状況若しくは農林物資、その原料、帳簿、書類その他の物件を検査させることができる。例文帳に追加

(2) The Minister of Agriculture, Forestry and Fisheries may, within the limit necessary to enforce this Act, have the Certified Manufacturer, etc., Certified Production Process Manager, Certified Distribution Process Manager, Certified Subdivider, Certified Importer or a producer, distributer or importer of Specified Agricultural and Forestry Products submit necessary reports on its grading (including the Grade Label; hereinafter the same shall apply in this paragraph and paragraph (2) of the next Article) or the indication of name pertaining to the Specified Agricultural and Forestry Products, or have his/her officials enter its factory, field, shop, office, place of business, warehouse or other locations and inspect the conditions of the grading or the indication of name pertaining to the Specified Agricultural and Forestry Products, or the agricultural and forestry products, their ingredients, its books, documents and other materials.  - 日本法令外国語訳データベースシステム

第三条　この条以下において「鉱物」とは、金鉱、銀鉱、銅鉱、鉛鉱、そう鉛鉱、すず鉱、アンチモニー鉱、水銀鉱、亜鉛鉱、鉄鉱、硫化鉄鉱、クローム鉄鉱、マンガン鉱、タングステン鉱、モリブデン鉱、ひ鉱、ニツケル鉱、コバルト鉱、ウラン鉱、トリウム鉱、りん鉱、黒鉛、石炭、亜炭、石油、アスフアルト、可燃性天然ガス、硫黄、石こう、重晶石、明ばん石、ほたる石、石綿、石灰石、ドロマイト、けい石、長石、ろう石、滑石、耐火粘土（ゼーゲルコーン番号三十一以上の耐火度を有するものに限る。以下同じ。）及び砂鉱（砂金、砂鉄、砂すずその他ちゆう積鉱床をなす金属鉱をいう。以下同じ。）をいう。例文帳に追加

Article 3 (1) The term "mineral" as used in the following Articles of this Act shall mean gold ore, silver ore, copper ore, lead ore, bismuth ore, tin ore, antimony ore, mercury ore, zinc ore, iron ore, iron sulfide ore, chrome iron ore, manganese ore, tungsten ore, molybdenum ore, arsenic ore, nickel ore, cobalt ore, uranium ore, thorium ore, phosphate ore, graphite, coal, lignite, oil, asphalt, combustible natural gas, sulfur, gypsum, barites, alunite, fluorine, asbestos, limestone, dolomite, silica, feldspar, agalmatolite, talc, fireclay (limited to those that have fire resistance of Seger cone number 31 or higher; the same shall apply hereinafter), and placer (alluvial gold, iron sand, stream tin and other metallic ores that constitute alluvial deposits; the same shall apply herein after).  - 日本法令外国語訳データベースシステム

２　前項の場合において、検疫所長は、検疫感染症の病原体に感染したおそれのある者で停留されないものに対し、出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第二条第五号に規定する旅券の呈示を求め、当該者の国内における居所、連絡先及び氏名並びに旅行の日程その他の厚生労働省令で定める事項について報告を求め、同項の規定により定めた期間内において当該者の体温その他の健康状態について報告を求め、若しくは質問を行い、又は検疫官をしてこれらを行わせることができる。例文帳に追加

(2) In the cases referred to in the preceding paragraph, the quarantine station chief may demand that a suspected patient of the quarantinable infectious disease-causing pathogens whose activity is not restricted present a passport as prescribed in Item 5 of Article 2 of the Immigration-Control and Refugee-Recognition Law (Cabinet Order No. 319 of 1951), and have him/her report the details of their residence in Japan - contact address, name, travel schedule and other details specified by the Ordinance of the Health, Labour and Welfare Ministry, as well as demanding a report of his/her body temperature and other physical conditions within the period specified by the paragraph, or to ask questions. A quarantine officer may be assigned to this job.  - 日本法令外国語訳データベースシステム

第六十六条の九の九　特殊関係株主等と特殊関係内国法人との間に第六十六条の九の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十六条の九の七第一項の規定により特殊関係株主等である内国法人が納付したとみなされる控除対象外国法人税の額のうち前条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入された課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。例文帳に追加

Article 66-9-9 Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 66-9-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of creditable foreign corporation tax that shall be deemed to be paid by a domestic corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 66-9-7(1), which pertains to the taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of income for each business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles 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

第六十八条の九十三の九　特殊関係株主等と特殊関係内国法人との間に第六十八条の九十三の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十八条の九十三の七第一項の規定により特殊関係株主等である連結法人が納付したとみなされる個別控除対象外国法人税の額のうち前条第一項の規定により各連結事業年度の連結所得の金額の計算上損金の額に算入された個別課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。例文帳に追加

Article 68-93-9 Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 68-93-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of individually creditable foreign corporation tax that shall be deemed to be paid by a consolidated corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 68-93-7(1), which pertains to the individually taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of consolidated income for each consolidated business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles 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　法第四十条の四第一項又は法第四十条の五第一項若しくは第二項の規定の適用を受ける居住者の所得税法第九十五条第一項に規定する控除限度額を計算する場合における所得税法施行令第二百二十二条の規定の適用については、法第四十条の四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は同令第二百二十二条第三項に規定する国内源泉所得に含まれるものとし、法第四十条の五第一項又は第二項の規定の適用を受ける特定外国子会社等又は外国関係会社から受ける同条第一項に規定する配当等の額に係る配当所得の金額はこれらの規定を適用しないで計算した当該配当所得の金額によるものとする。例文帳に追加

(2) With respect to the application of the provisions of Article 222 of the Order for Enforcement of the Income Tax Act when calculating the maximum amount of deduction prescribed in Article 95(1) of the Income Tax Act for a resident subject to the provisions of Article 40-4(1) of the Act or Article 40-5(1) or (2) of the Act, the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4(1) of the Act shall be included in the domestic source income prescribed in Article 222(3) of the said Order, and the amount of dividend income from a dividend, etc. prescribed in Article 40-5(1) to be received from a specified foreign subsidiary company, etc. or an affiliated foreign company subject to the provisions of Article 40-5(1) or (2) of the Act shall be the amount of the said dividend income calculated without applying these provisions.  - 日本法令外国語訳データベースシステム

当初は京阪本線森小路駅（現在の千林駅に相当）から支線を分岐させて、新京阪線上新庄駅予定地から南へ延長した路線に赤川で合流させ、城東線（後の大阪環状線）桜ノ宮駅・天満駅を経由して梅田まで延伸し、同地に総合ターミナル駅を作ろうという構想（天神橋駅開業後に京阪本線は野江駅分岐、新京阪線は天神橋駅からの延伸に計画変更し、1932年に断念、1942年に免許失効。京阪梅田線も参照）を打ち出したが、城東線の高架化が関東大震災復興工事優先投資の方針から遅れることになったため、梅田延伸に関して高架化に伴う跡地の利用を考えていた京阪では、この新線は当面は実現不可能と考えて、代替地を探すことにした。例文帳に追加

The initial plan was as follows: bifurcate a feeder line from Morishoji Station on the Keihan Main Line (corresponding to the current Senbayashi Station); at Akagawa, connect it with the line proceeding from the project site of Kami-shinjo Station to the south, and then extend the line to Umeda Station via Sakuranomiya Station and Tenma Station on the Joto Line (later Osaka Loop Line); at Umeda Station, construct a general terminal station (after the inauguration of Tenjinbashi Station; subsequently, the plan was changed to bifurcate the Keihan Main Line at Noe Station and extend the Shinkeihan Line from Tenjinbashi Station, but the plan was abandoned in 1932 and the license lapsed in 1942 (see also the section on the Keihan Umeda Line); however, since the elevation of the Joto Line was postponed due to the investment policy that prioritized the reconstruction of the Great Kanto Earthquake, Keihan, which had anticipated extending the line up to Umeda Station by making use of the site of the Joto Line once it was elevated, decided to look for an alternate site, based on the perspective that this new line project wouldn't be feasible for some time.  - Wikipedia日英京都関連文書対訳コーパス

しかしながら、名寄せのデータ処理をはじめとする我が国金融機関の現状、金融機関の破綻処理に関する司法制度等に鑑みると、引き続き円滑かつ迅速な破綻処理のための制度整備に努めるとしても、状況によっては金融機関の破綻処理に時間を要すること等から決済を円滑に結了できない場合も生じうると考えられる。こうした場合に備え、我が国特有の事情も踏まえた決済機能の安定確保策が必要である。我が国の決済機能が金融機関の連鎖的な破綻により機能不全に陥ることを防ぐ観点から、日本銀行による流動性供給や各種決済システムのリスク削減策が講じられているほか、信用秩序の維持に重大な支障が生じる場合には、預金保険法第１０２条に基づく措置が制度として用意されている。例文帳に追加

The stability of the payment and settlement functions should be achieved basically through ensuring the soundness of the financial institutions.  - 金融庁

対応すべき課題のうち、我々は特に以下が重要であることを強調する。①金融機関による、損失及び金融仕組み商品の価格評価の即時かつ徹底的な開示を促進すること、②バーゼル銀行監督委員会による、国際的に整合性のとれたアプローチの策定の加速を通じた、金融機関の流動性リスク管理の強化、③銀行及び他の金融機関のオフバランス機関へのエクスポージャーに対する理解と開示の改善、④適切なインセンティブ構造の確保による、証券化ビジネスモデル（オリジネート・トゥ・ディストリビュート・モデル）の基盤の強化、⑤格付会社における潜在的な利益相反への対応と、金融仕組み商品のリスクに対する投資家の理解促進に向けた格付関連情報の改善、及び、⑥透明性及びリスク管理を向上させるバーゼルⅡの枠組みの実施、である。例文帳に追加

Among the issues that have to be addressed, we emphasise, in particular, i) the importance of promoting prompt and full disclosure by financial institutions of their losses and of valuation of structured products; ii) strengthening management of liquidity risks at financial institutions by accelerating the development of an internationally consistent approach by the Basel Committee on Banking Supervision; iii) improving the understanding and disclosure of banks' and other financial institutions' exposure to off-balance sheet vehicles; iv) enhancing underpinnings of the originate-to-distribute model by ensuring an appropriate incentive structure comes into play; v) addressing potential conflicts of interest at credit rating agencies, and improving the information content of ratings to increase investors' awareness of the risks associated with structured products; and vi) implementing the Basel II capital adequacy framework to enhance transparency and risk management.  - 財務省

(1) 特許は，出願時に既にドイツでその発明を実施していた者又は実施のために必要な準備をしていた者に対しては効力を有さない。当該人は，同人自身の事業の必要のために同人又は他人の工場若しくは作業場においてその発明を使用する権利を有する。この権利は，事業と共にする場合にのみ，相続又は譲渡することができる。出願人又はその前権利者が特許出願前にその発明を他人に開示し，かつ，特許が付与された場合の同人の権利を留保した場合は，当該開示の結果としてその発明を知った者は，同人がその開示後 6月以内に取った措置を第 1文の規定に従って援用することはできない。例文帳に追加

(1) A patent shall have no effect against a person who, at the time of filing the application, had already begun to use the invention in Germany, or had made the necessary arrangements to do so. Said person shall be entitled to use the invention for the needs of his own business in his own workshops or the workshops of others. This right may only be bequeathed or transferred together with the business. If the applicant or his predecessor in title, before applying for a patent, disclosed the invention to other persons and reserved his rights in the event of a patent being granted, said person learning of the invention as a result of such disclosure cannot invoke measures under the provisions of the first sentence, which he has taken within six months after the disclosure.  - 特許庁

中でもＦＴＡやＥＰＡを活用した多層的なアプローチの採用は、①我が国にとって重要な市場へのアクセスが改善され、貿易・投資の機会が拡大し、規模の経済による利益を享受することを可能にするとともに、②貿易の拡大や直接投資の流入で競争環境が高まることにより、国内経済構造の改革が促進され、③さらには基本的な考え方を共有する国との間で通商ルールの策定を迅速に行うことにより、ＷＴＯにおいてルールが形成されていない分野での制度構築を先取りするとともに、これらの国との「仲間づくり」を通して多角的交渉における我が国の国際的発言力が向上することも期待できる。例文帳に追加

Adoption of a multi-layered approach using FTAs and EPAs in particular allows (1)improved access to important markets, expanded trade and investment opportunities, and enjoyment of the benefits of economies of scale, (2) an improved competition environment due to expanded trade and the inflow of direct investment, consequently promoting domestic economic structural reform; and (3) expeditious creation of trade rules with countries sharing the same basic philosophy. This approach will enable Japan to build systems in areas where the WTO has yet to form rules, and will also boost Japan’s international weight in multilateral negotiations as a result of making “allies” of the countries party to such agreements. - 経済産業省

「DRCコンフリクト判定不能｣の製品を有する発行人は、紛争鉱物の起源と加工・流通過程に関するデュー・ディリジェンスを実行し、そのデュー・ディリジェンス；デュー・ディリジェンスを改善するための措置を含めて、それ以前に提出した最も新しい紛争鉱物報告書で取り上げられた期間の終了以来、自社の必要な紛争鉱物が武装集団に利益をもたらすリスクを軽減するために取った、またはこれから取る予定の措置が存在するならば、わかっている限りでそれらの措置；判明しているならば紛争鉱物の原産国；判明しているならば紛争鉱物の加工に使用された施設；該当するならば可能な限り最大の具体性をもって原産鉱山または原産地を決定しようとする努力について記述した紛争鉱物報告書を提出するよう求められる。例文帳に追加

An issuer with products that are “DRC conflict undeterminable” is required to exercise due diligence on the source and chain of custody of its conflict minerals and submit a Conflict Minerals Report describing its due diligence; the steps it has taken or will take, if any, since the end of the period covered in its most recent prior Conflict Minerals Report to mitigate the risk that its necessary conflict minerals benefit armed groups, including any steps to improve its due diligence; the country of origin of the conflict minerals, if known; the facilities used to process the conflict minerals, if known; and the efforts to determine the mine or location of origin with the greatest possible specificity, if applicable. - 経済産業省

第百十九条　会社法第四百六十二条第二項及び第三項（剰余金の配当等に関する責任）の規定は第百十七条の規定による特定目的会社の取締役の責任について、同法第四百六十三条（株主に対する求償権の制限等）の規定は特定目的会社の社員について、同法第四百六十四条（買取請求に応じて株式を取得した場合の責任）の規定は第百五十三条の規定による請求に応じた特定目的会社の取締役の責任について、同法第四百六十五条第二項（欠損が生じた場合の責任）の規定は前条の規定による特定目的会社の取締役の責任について、それぞれ準用する。この場合において、同法第四百六十二条第二項及び第三項中「業務執行者」とあるのは「同条に規定する取締役」と、同項中「前条第一項各号に掲げる行為の時における分配可能額」とあるのは「資産流動化法第百十四条第一項又は第百十五条第三項に規定する額」と、同法第四百六十三条第一項中「第四百六十一条第一項各号に掲げる行為」とあるのは「資産流動化法第百十四条の規定による利益の配当又は中間配当」と、「金銭等の帳簿価額の総額」とあるのは「配当金の額又は分配金の額」と、「当該行為がその効力を生じた日における分配可能額」とあるのは「同条第一項又は資産流動化法第百十五条第三項に規定する額」と、同条第二項中「金銭等の帳簿価額」とあるのは「配当金の額又は分配金の額」と、同法第四百六十四条第一項中「当該支払の日における分配可能額」とあるのは「当該支払が属する事業年度（その事業年度の直前の事業年度が最終事業年度でないときは、その事業年度の直前の事業年度）に係る資産流動化法第百十四条第一項の額」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 119 (1) The provisions of Article 462(2) and (3) (Liability Related to Dividends of Surplus) of the Companies Act shall apply mutatis mutandis to the liability of the directors of a Specific Purpose Company pursuant to Article 117 of this Act, Article 463 (Restrictions on Remedy Over Against Shareholders) of that Act shall apply mutatis mutandis to the members of a Specific Purpose Company, Article 464 (Liability Where Shares Are Acquired in Response to Demand for Purchase) of that Act shall apply mutatis mutandis to the liability of the director of a Specific Purpose Company who has responded to a request under Article 153 of this Act and Article 465(2) (Liability in Cases of Damage) of the Companies Act shall apply mutatis mutandis to the liability of the director of a Specific Purpose Company under the preceding Article. In this case, the term "Executing Persons" in Article 462(2) and (3) of the Companies Act shall be deemed to be replaced with "director prescribed in that Article," the phrase "the Distributable Amount as at the time of the act listed in each item of paragraph (1) of the preceding Article" in Article 462(3) of that Act shall be deemed to be replaced with "the amount provided in Article 114(1) or Article 115(3) of the Asset Securitization Act," the phrases "the acts listed in each item of Article 461(1)," "the total book value of the Monies, Etc.," and "the Distributable Amount as at the day when such act takes effect" in Article 463(1) of the Companies Act shall be deemed to be replaced with "the distribution of profits or Payment of Interim Dividends under the provisions of Article 114 of the Asset Securitization Act," "the amount of Dividends or the amount of Distribution," and "the amount prescribed in paragraph (1) of that Article or Article 115(3) of the Asset Securitization Act," respectively, the phrase "the book value of the Monies, etc." in Article 463(2) shall be deemed to be replaced with "the amount of Cash Dividends or the amount of Cash Distributions," the phrase "the Distributable Amount as at the day when such payment is made" in Article 464(1) of the Companies Act shall be deemed to be replaced with "the amount set forth in Article 114(1) of the Asset Securitization Act pertaining to the business year that contains such payment (in cases where the business year immediately preceding such business year is not the most recent business year, the business year immediately preceding such business year)," 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

法然房源空(1)→勢観房源智(前2)→法蓮房信空(後2)→正信房湛空(3)→求道房恵尋(4)→素月房恵顗(5)→寿観房任空(6)→示観房範空(7)→我観房運空(8)→僧然定玄(9)→佛立恵照国師（僧任等凞）(10)→良秀僧尋(11)→聖深阿縁(12)→僧海等珍(13)→僧秀良玉(14)→威照良真(15)→称譽秀馨(16)→極譽理聖(17)→栄譽永真(18)→西譽雲栖(19)→弘譽伝心(20)→性譽法山(21)→道残源立(22)→看譽源良(23)→縁譽休岸(24)→長譽源然(25)→琴譽盛林(26)→了的(27)→潮呑(28)→忍譽源授(29)→眼譽呑屋(30)→誓譽厳真(31)→檀譽順応(32)→広譽順長(33)→叶譽酋村(34)→通譽◎林(35)→薫譽寂仙(36)→重譽写悦(37)→到譽順教(38)→香譽春沢(39)→鑑譽万竜(40)→法譽智俊(41)→晃譽念潮(42)→到譽潮音(43)→謙譽霊忠(44)→神譽感霊(45)→覚譽霊長(46)→逾譽俊海(47)→禀譽(48)→浄譽原澄(49)→明譽顕海(50)→祐譽天従(51)→宣譽巨道(52)→貫譽学善(53)→住譽密善(54)→在譽祐倫(55)→黒谷定円〘寥譽〙(56)→獅子吼観定〘梁譽〙(57)→佐藤説門〘開譽〙(58)→獅子吼観定〘梁譽〙(59)→秋浦定玄〘静譽〙(60)→吉水賢融〘仏譽〙(61)→大鹿愍成〘深譽〙(62)→郁芳随円〘相譽〙(63)→望月信亨〘昱譽〙(64)→芳井教岸〘道譽〙(65)→川端信之〘源譽〙(66)→渡辺教善〘闡譽〙(67)→千葉良導〘妙譽〙(68)→福井周道〘鑑譽〙(69)→澤崎梁寿〘定譽〙(70)→藤原弘道〘法譽〙(71)→稲岡覚順〘等譽〙(72)→坪井俊映〘仁譽〙(73)→高橋弘次〘満譽〙(74)例文帳に追加

Honenbo Genku (1)->Seikanbo Genchi (first period of 2)->Horenbo Shinku (latter period of 2)->Shoshinbo Tanku (3)->Gudobo Keito (4)->Sogetsubo Eke (5)->Suganbo Jinku (6)->Jikanbo Hanku (7)->Gaganbo Unku (8)->Sozen Jogen (9)->Butsuryu Eisho Kokushi (Sonin Nadohiro) (10)->Yoshihide Sojin (11)->Seimi Aen (12)->Sokai Rachin(13)->Soshu Ryogyoku (14)->Iteri Ryoshin (15)->Shoyo Shukei (16)->Gokuyo Risei (17)->Eiyo Eishin (18)->Saiyo Unsei (19)->Koyo Denshin (20)->Seiyo Hozan (21)->Dozan Genryu (22)->Kanyo Genryo (23)->Enyo Kyugan (24)->Choyo Genzen (25)->Kinyo Seirin (26)->Ryoteki (27)->Chodon (28)->Ninyo Genju (29)->Ganyo Donya (30)->Seiyo Ganshin (31)->Danyo Juno (32)->Koyo Juncho (33)->Kyoyo Shuson (34)->Tsuyo Chorin (35)->Kunyo Jakusen (36)->Juyo Shaetsu (37)->Toyo Junkyo (38)->Koyo Shuntaku (39)->Kanyo Manryu (40)->Hoyo Chishun (41)->Koyo Nencho (42)->Toyo Choon (43)->Kenyo Reishi (44)->Shinyo Kanrei (45)->Kakuyo Reicho (46)->Yuyo Shunkai (47)->Rinyo (48)->Joyo Gencho (49)->Meiyo Kenkai (50)->Yuyo Tenju (51)->Senyo Kyodo (52)->Kanyo Gakuzen (53)->Juyo Myozen (54)->Zaiyo Yurin (55)->Kurotani Joen [Ryoyo] (56)->Shishiku Kanjo [Ryoyo] (57)->Sato Zeimon [Kaiyo] (58)->Shishiku Kanjo [Ryoyo] (59)->Shuho Jogen [Seiyo] (60)->Kissui Kenyu [Butsuyo] (61)->Oka Binjo [Shinyo] (62)->Ikuho Zuien [Soyo] (63)->Mochizuki Shinko [Ikuyo] (64)->Hoi Kyogan [Doyo] (65)->Kawabata Nobuyuki [Genho] (66)->Watanabe Kyozen [Senyo] (67)->Chiba Ryodo [Myoyo] (68)->Fukui Shudo [Kanyo] (69)->Sawazaki Ryoju [Joyo] (70)->Fujiwara Hiromichi [Hoyo] (71)->Inaoka Kakujun [Toyo] (72)->Tsuboi Shunei [Jinyo] (73)->Takahashi Koji [Manyo] (74)  - Wikipedia日英京都関連文書対訳コーパス

金融規制改革に関しましては、以前にも大きな話題になりました10月22日から23日は慶州でありました財務大臣・中央銀行総裁会議において、先般の中央銀行総裁・銀行監督当局長官との会合で作成された銀行の自己資本、それから流動性の新たな枠組みを歓迎し、期限内に完全に実施することにコミットすること、また今お話がございましたシステム上重要な金融機関（SIFIs）については、FSB（金融安定理事会）、この下部機関の一つにバーゼル銀行監督委員会がありますが、これが提案する政策の枠組み及び作業手順及び日程を承認することを聞いておりまして、G20サミットの議題として、そのことを優先することを合意したところでございまして、そういった意味で国際的な金融規制の改革については、中長期的に金融システムの強化及び金融機関の健全性の向上に資するものとなる一方、各国の金融システムの実情の違いを十分に踏まえたバランスのとれたものにすること、実体経済への影響に十分配慮し、十分な計画期間を設けるなど、時間をかけて実施していくことなどが極めて重要であり、今回のサミットにおいてもこうした姿勢で臨んでいます。例文帳に追加

The subject of the financial regulatory reforms has already been a significant discussion topic in the past as well. I heard that during the Financial Ministers and Central Bank Governors meeting held from October 22 to 23 in Gyeongju, the proposed capital adequacy requirement for banks and a new liquidity framework, which were drawn up in a recent meeting of the Group of Governors and Heads of Supervision, were welcomed along with the commitment to having them come into full force by the prescribed due date, and an endorsement was given to the policy framework, work processes and timelines proposed by the Basel Committee on Banking, one of the subordinate organs of the Financial Stability Board, with respect to the issue of addressing systematically important financial institutions (SIFIs) that you have just raised. The meeting accordingly agreed to give priority to this initiative as an agenda item of the G20 Summit. In that sense, implementing international financial regulatory reforms will contribute to an enhanced financial system and improved soundness of financial institutions in the medium to long term. In the meantime, it is also extremely important to, among other things, make the set of requirements a well-balanced one that fully takes into account differences between countries in terms of the actual operation of their financial systems and to implement it over time by, for instance, allowing an ample planning time in adequate consideration of any impact on the real economy - this is also an approach that Japan applies in attending the ongoing Summit meeting.  - 金融庁

８　会社法第百四十二条第一項及び第二項（指定買取人による買取りの通知）の規定は指定買取人について、同法第百四十三条第二項（譲渡等承認請求の撤回）の規定は第四項第一号ハ又は第二号ハの請求をした譲渡等承認請求者について、同法第百四十四条第一項から第六項まで（売買価格の決定）、第八百六十八条第一項（非訟事件の管轄）、第八百七十条（第六号に係る部分に限る。）（陳述の聴取）、第八百七十一条本文（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）、第八百七十三条本文（原裁判の執行停止）、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）の規定はこの項において準用する同法第百四十二条第一項の規定による通知があった場合について、それぞれ準用する。この場合において、同法第百四十二条第一項中「第百四十条第四項」とあるのは「資産流動化法第三十一条第七項」と、同条第二項中「一株」とあるのは「一口」と、「株式会社」とあるのは「特定目的会社」と、同法第百四十四条第一項及び第四項から第六項までの規定中「対象株式」とあるのは「資産流動化法第三十一条第七項に規定する特定出資」と、「第百四十条第一項第二号」とあるのは「第百四十二条第一項第二号」と、同条第一項、第二項及び第六項中「株式会社」とあるのは「指定買取人」と、同条第五項中「一株」とあるのは「一口」と、同条第六項中「第百四十一条第二項」とあるのは「第百四十二条第二項」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 142(1) and (2) (Designated Purchaser's Notice to Purchase) of the Companies Act shall apply mutatis mutandis to a Designated Purchaser, the provisions of Article 143(2) (Withdrawal of Requests for Approval of Transfer) of that Act shall apply mutatis mutandis to a Requester for Approval of Transfer who makes the request set forth in paragraph (4)(i)(c) or paragraph (4)(ii)(c), and the provisions of Article 144(1) to (6) inclusive (Determination of Sale Price), Article 868(1) (Jurisdiction over Non-Contentious Cases), Article 870 (limited to the portion pertaining to item (vi)) (Hearing of Statements), the main clause of Article 871 (Appending of the Reason), Article 872 (limited to the portion pertaining to item (iv)) (Immediate Appeal), the main clause of Article 873 (Stay of Execution of the Judicial Decision of the Prior Instance), Article 875 (Exclusion from Application of the Provisions of the Non-Contentious Cases Procedures Act), and Article 876 (Supreme Court Rules) of that Act shall apply mutatis mutandis to cases where a notice has been given under the provisions of Article 142(1) of that Act as applied mutatis mutandis pursuant to this paragraph. In this case, the term "Article 140(4)" in Article 142(1) of the Companies Act shall be deemed to be replaced with "Article 31(7) of the Asset Securitization Act," the terms "per share" and "Stock Company" in Article 142(2) of the Companies Act shall be deemed to be replaced with "per unit" and "Specific Purpose Company," respectively, the terms "Subject Shares" and "Article 140(1)(ii)" in Article 144(1) and (4) to (6) inclusive of the Companies Act shall be deemed to be replaced with "Specified Equity prescribed in Article 31(7) of the Asset Securitization Act" and "Article 142(1)(ii)," respectively, the term "Stock Company" in Article 144(1), (2), and (6) of the Companies Act shall be deemed to be replaced with "Designated Purchaser," the term "per share" in paragraph (5) of that Article shall be deemed to be replaced with "per unit," the term "Article 141(2)" in Article 144(6) of that Act shall be deemed to be replaced with "Article 142(2)," 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

第二百四十九条　信託法第百十四条（議決権の代理行使）、第百十七条（議決権の不統一行使）、第百十八条第二項（受託者の出席等）、第百十九条（延期又は続行の決議）及び第百二十条（議事録）並びに会社法第三百十四条（取締役等の説明義務）、第三百十五条（議長の権限）、第七百三十一条（第一項を除く。）（議事録）、第七百三十二条から第七百三十五条まで（社債権者集会の決議の認可の申立て、社債権者集会の決議の不認可、社債権者集会の決議の効力、社債権者集会の決議の認可又は不認可の決定の公告）及び第七百三十八条（代表社債権者等の解任等）の規定は、権利者集会について準用する。この場合において、信託法第百十九条中「第百八条及び第百九条」とあるのは「資産流動化法第二百四十二条」と、会社法第三百十四条中「取締役、会計参与、監査役及び執行役」とあるのは「受託信託会社等」と、同法第七百三十一条第二項中「社債発行会社」とあるのは「受託信託会社等」と、同条第三項中「社債管理者及び社債権者」とあるのは「代表権利者、特定信託管理者及び各受益証券の権利者」と、「社債発行会社」とあるのは「受託信託会社等」と、同法第七百三十三条第一号中「第六百七十六条の募集」とあるのは「受益証券の募集」と、「当該社債発行会社」とあるのは「受託信託会社等」と、同法第七百三十五条中「社債発行会社」とあるのは「受託信託会社等」と、同法第七百三十八条中「代表社債権者若しくは決議執行者」とあるのは「資産流動化法第二百四十六条第一項の決議により定めた者」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 249 (1) The provisions of Article 114 (Proxy Voting), Article 117 (Inconsistent Voting), Article 118(2) (Attendance of Beneficiaries, etc.), Article 119 (Resolutions for Postponement or Continuation), and Article 120 (Minutes of a Meeting) of the Trust Act and the provisions of Article 314 (Accountability of the Directors, etc.), Article 315 (Authority of the Chairperson), Article 731 (excluding paragraph (1)) (Minutes of a Meeting), Articles 732 to 735 inclusive (Petitions for Approval of Resolutions Made at Bondholders' Meetings; Rejection of Resolutions Made at Bondholders' Meetings; Effectiveness of Resolutions Made at Bondholders' Meetings; Public Notice of Rulings Approving or Rejecting Resolutions Made at Bondholders' Meetings), and Article 738 (Dismissal of Representative Bondholders) of the Companies Act shall apply mutatis mutandis to Beneficiary Certificate Holders' Meetings. In this case, the phrase "Article 108 and Article 109" in Article 119 of the Trust Act shall be deemed to be replaced with "Article 242 of the Asset Securitization Act," the phrase "a director, an accounting advisor, a company auditor or an executive officer" in Article 314 of the Companies Act shall be deemed to be replaced with "a Fiduciary Trust Company, etc.," the term "bond-issuing Company" in Article 731(2) of that Act shall be deemed to be replaced with "Fiduciary Trust Company, etc.," the phrase "The bond manager and bondholders" in paragraph (3) of that Article shall be deemed to be replaced with "The Representative Beneficiary Certificate Holder, the Specified Trust Administrator, and each Beneficiary Certificate Holder," the term "Bond-issuing Company" in that paragraph shall be deemed to be replaced with "Fiduciary Trust Company, etc.," the phrase "the solicitation in Article 676" in Article 733(i) of that Act shall be deemed to be replaced with "the solicitation for Beneficiary Certificates," the term "such bond-issuing Company" in that item shall be deemed to be replaced with "the Fiduciary Trust Company, etc.," the term "bond-issuing Company" in Article 735 of that Act shall be deemed to be replaced with "Fiduciary Trust Company, etc.," the phrase "the representative bondholders or Resolution Administrator" in Article 738 of that Act shall be deemed to be replaced with "the person specified by the resolution set forth in Article 246(1) of the Asset Securitization Act," 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

第四十条の五　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子会社等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同条第二項第一号に規定する外国関係会社（当該特定外国子会社等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。）を受けた外国関係会社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子会社等又は外国関係会社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子会社等又は当該外国関係会社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 40-5 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. 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 company prescribed in paragraph (2)(i) of the said Article (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., 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), 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 subsidiary company, etc. or foreign affiliated company 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 subsidiary company, etc. or the said affiliated foreign company 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

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

一　法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等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連結法人の連結事業年度（次項において「適用連結事業年度」という。）前の連結事業年度又は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六十八条の九十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連結法人の有する当該特定外国子会社等の第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等（当該連結法人に係る外国関係会社（当該連結法人に係る特定外国子会社等及び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除く。以下この項において同じ。）でその受ける法第六十八条の九十二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（第三十九条の百十六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 68-92(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in the said paragraph (excluding the case where the said event occurred during the consolidated business year or business year preceding the consolidated business year of the consolidated 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 68-92(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 consolidated business year of the consolidated corporation shall be referred to as the "applicable consolidated 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 68-90(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 consolidated corporation that are prescribed in Article 39-116(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 the dividend of surplus, etc. has been paid to an affiliated foreign company related to the consolidated corporation (excluding a specified foreign subsidiary company, etc. related to the consolidated corporation and a specified foreign subsidiary company, etc. prescribed in Article 66-6(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 consolidated corporation (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(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 39-116(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