「るいれい」に関連した英語例文の一覧と使い方(663ページ目) - Weblio英語例文検索

３　第七条、第九条第一項及び第十条第一項の規定は、親会社等状況報告書について準用する。この場合において、第七条中「第四条第一項又は第二項の規定による届出の日以後当該届出がその効力を生ずることとなる日前において、第五条第一項及び第六項の規定による届出書類」とあるのは「親会社等状況報告書（第二十四条の七第一項に規定する親会社等状況報告書をいう。以下同じ。）」と、「届出者」とあるのは「親会社等状況報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第九条第一項中「届出者」とあるのは「親会社等状況報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第十条第一項中「届出者」とあるのは「親会社等状況報告書の提出者」と、「訂正届出書の提出を命じ、必要があると認めるときは、第四条第一項又は第二項の規定による届出の効力の停止」とあるのは「訂正報告書の提出」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

(3) Article 7, Article 9(1) and Article 10(1) shall apply mutatis mutandis to a Status Report of Parent Company, etc. In this case, the part "a statement set forth in Article 5(1) or in other documents required under Article 5(6), or there occurs any other circumstance provided for by a Cabinet Office Ordinance as that which requires amendment of said statement or said other documents for the public interest or protection of investors, during the period on or after the day on which the notification was made under Article 4(1) or (2) but before the day on which the notification is to take effect" in Article 7 shall be deemed to be replaced with "a Status Report of Parent Company, etc. (meaning Status Report of Parent Company, etc. as provided for in Article 24-7(1); the same shall apply hereinafter), or there occurs any other circumstance provided for by a Cabinet Office Ordinance as that which requires amendment of a Status Report of Parent Company, etc. for the public interest or protection of investors"; the terms "the person making the notification" and "an amendment" in Article 7 shall be deemed to be replaced with "the person submitting the Status Report of Parent Company, etc." and "an amendment report," respectively; the terms "the person submitting them" and "an amendment" in Article 9(1) shall be deemed to be replaced with "the person submitting the Status Report of Parent Company, etc." and "an amendment report," respectively: the term "the person submitting the Securities Registration Statement"; and the part "to submit an amendment and may, when he/she finds necessary, order the suspension of the effect of the notification made under Article 4(1) or (2)" in Article 10(1)) shall be deemed to be replaced with "the person submitting the Status Report of Parent Company, etc." and "to submit an amendment report," respectively; 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

３　前二項の特別の利害関係とは、公認会計士又は監査法人が同項の規定により貸借対照表、損益計算書その他の財務計算に関する書類及び内部統制報告書を提出する者との間に有する公認会計士法第二十四条（同法第十六条の二第六項において準用する場合を含む。）、第二十四条の二（同法第十六条の二第六項及び第三十四条の十一の二において準用する場合を含む。）、第二十四条の三（同法第十六条の二第六項において準用する場合を含む。）又は第三十四条の十一第一項に規定する関係及び公認会計士又は監査法人がその者に対し株主若しくは出資者として有する関係又はその者の事業若しくは財産経理に関して有する関係で、内閣総理大臣が公益又は投資者保護のため必要かつ適当であると認めて内閣府令で定めるものをいう。例文帳に追加

(3) The special interests referred to in the preceding two paragraphs shall mean those which the Prime Minister specifies in a Cabinet Office Ordinance as he/she finds necessary and proper for the public interest or protection of investors, from among the relationships which a certified public accountant or audit firm has in connection with a person submitting a balance sheet, profit and loss statement or other statements on finance and accounting and an Internal Control Report under said two paragraphs, as set forth in Article 24 of the Certified Public Accountants Act (including the cases where it is applied mutatis mutandis pursuant to Article 16-2(6) of said Act), Article 24-2 of the same Act (including the cases where it is applied mutatis mutandis pursuant to Article 16-2(6) and Article 34-11-2 of said Act), Article 24-3 of said Act (including the cases where it is applied mutatis mutandis pursuant to Article 16-2(6) of said Act) or Article 34-11(1) of the same Act, and the relationships as a shareholder or an Equity Investor which a certified public accountant or audit firm has in connection with said person, or the relationships which a certified public accountant or audit firm has in connection with said person's business or property accounting.  - 日本法令外国語訳データベースシステム

五　法第十一条第三項の規定により定められた人の健康を損なうおそれのない量を超えて農薬（農薬取締法（昭和二十三年法律第八十二号）第一条の二第一項に規定する農薬をいう。以下同じ。）、飼料の安全性の確保及び品質の改善に関する法律（昭和二十八年法律第三十五号）第二条第三項の規定に基づく農林水産省令で定める用途に供することを目的として飼料（同条第二項に規定する飼料をいう。）に添加、混和、浸潤その他の方法によつて用いられる物及び薬事法（昭和三十五年法律第百四十五号）第二条第一項に規定する医薬品であつて動物のために使用されることが目的とされているものの成分である物質（その物質が化学的に変化して生成した物質を含み、法第十一条第三項の規定により人の健康を損なうおそれのないことが明らかであるものとして定められた物質を除く。）が残留する食品（当該成分である物質の当該食品に残留する量の限度について法第十一条第一項の食品の成分に係る規格が定められている場合を除く。）例文帳に追加

(v) Food in which substances that are the ingredients of agricultural chemicals (meaning agricultural chemicals provided in Article 1-2, paragraph (1) of the Agricultural Chemicals Control Act (Act No. 82 of 1948), the same shall apply hereinafter), substances that are used by being added, mixed or infiltrated into feed (meaning feed provided in Article 2, paragraph (2) of the Act on Safety Assurance and Quality Improvement of Feeds (Act No. 35 of 1953)) or are used by other methods for feed for the purpose of providing it for usage specified by an Ordinance of the Ministry of Agriculture, Forestry and Fisheries based on Article 2, paragraph (3) of the same Act, and pharmaceutical products that are provided in Article 2, paragraph (1) of the Pharmaceutical Affairs Act (Act No. 145 of 1960) and that are to be used for animals (including substances chemically generated from such substances and excluding substances that are specified as clearly having no risk to human health pursuant to the provisions of Article 11, paragraph (3) of the Act) remain in a quantity exceeding the quantity specified as having no risk to human health pursuant to the provisions of Article 11, paragraph (3) of the Act (except in cases where standards concerning the ingredients of food under Article 11, paragraph (1) of the Act have been established with regard to the residual limit of said substances in said food);  - 日本法令外国語訳データベースシステム

１　この法律は、平成十四年三月三十一日までの間において政令で定める日から施行する。ただし、第二条中自衛隊法第三十六条の四第一項の改正規定、同条を同法第三十六条の八とする改正規定、同法第三十六条の三を同法第三十六条の七とする改正規定、同法第三十六条の二の前の見出しを削る改正規定、同条の改正規定、同条を同法第三十六条の六とし、同条の前に見出しを付する改正規定及び同法第三十六条の次に四条を加える改正規定並びに第三条（防衛庁の職員の給与等に関する法律第三条第一項、第二十二条第一項、第二十四条の四及び第二十四条の五の改正規定、同条を同法第二十四条の六とする改正規定、同法第二十四条の四の次に一条を加える改正規定並びに同法第二十八条の三の改正規定に係る部分を除く。）、第四条及び附則第三項から第五項までの規定は、公布の日から施行する。例文帳に追加

(1) This Act shall come into effect as from a date prescribed by Cabinet Order no later than March 31, 2002; provided, however, the following provisions shall come into effect as from the day of promulgation. Those provisions of Article 2 that amend the following: paragraph (1) of Article 36-4 of the Self Defense Forces Act ("SDF Act"); "Article 36-4" of the SDF Act to read as "Article 36-8" of the SDF Act; "Article 36-3" of the SDF Act to be "Article 36-7" of the SDF Act; the SDF Act by deleting the heading preceding Article 36-2 of the SDF Act; Article 36-2; "Article 36-2" of the SDF to be "Article 36-6" of the SDF Act; the SDF Act by adding a heading to precede Article 36-6; and the SDF Act by adding four Articles after Article 36. The provisions of Article 3 (excluding parts that amend the following: paragraph (1) of Article 3 of the Act on Remuneration, etc. of Ministry of Defense Personnel; paragraph (1) of Article 22 of such Act; Articles 24-4 and 24-5 of such Act; "Article 24-5" of such Act to be "Article 24-6"; such Act by adding one Article after Article 24-4; and Article 28-3 of such Act). The provisions of Article 4. The provisions of paragraphs (3) through (5) of the Supplementary Provisions.  - 日本法令外国語訳データベースシステム

第百三十二条　第八十五条第二項、第四項から第六項まで（海区漁業調整委員会の会長、専門委員及び書記又は補助員）、第九十五条（兼職の禁止）、第九十六条（委員の辞職の制限）、第九十七条の二（就職の制限による委員の失職）、第九十八条第一項、第三項、第四項（任期）、第百条から第百二条まで（解任及び会議）及び第百十六条から第百十九条まで（報告徴収等、監督、費用及び委任規定）の規定は、内水面漁場管理委員会に準用する。この場合において、第百十八条第二項中「各都道府県の海区の数、海面において漁業を営む者の数及び海岸線の長さを基礎とし、海面」とあるのは、「政令で定めるところにより算出される額を均等に交付するほか、各都道府県の内水面組合（水産業協同組合法第十八条第二項の内水面組合をいう。）の組合員の数及び河川の延長を基礎とし、内水面」と読み替えるものとする。例文帳に追加

Article 132 The provisions of paragraph (2) and paragraph (4) through paragraph (6), Article 85 (Chairman, Expert Adviser and Clerk or Assistant of Sea-area Fisheries Adjustment Commission), Article 95 (Prohibition of Holding Multiple Offices), Article 96 (Restriction of Resignation of Commission Partner), Article 97-2 (Unemployment as Commission Member due to the Restriction of Employment), paragraph (1), paragraph (3) and paragraph (4), Article 98 (Term of Office), Article 100 through Article 102 (Dismissal and Meetings), and Article 116 through Article 119 (Collection of Reports, etc., Supervision, Expenses and Delegation Provision) shall apply mutatis mutandis to the Inland Waters Fishing Ground Management Commissions. In this case, "decide according to the standard established in a Cabinet Order based on the number of sea areas of each prefecture, the number of persons operating fisheries in the sea and the length of the shoreline, considering how the sea is used" in paragraph (2), Article 118 shall be deemed to be replaced with "equally deliver the amounts calculated pursuant to the provision of a Cabinet Order and decide according to the standard established in a Cabinet Order based on the number of the partner of the Inland Waters Association (which refers to the Inland Waters Association of paragraph (2), Article 18 of the Fisheries Cooperative Association Act) of each prefecture and the length of the river concerned, considering how the inland waters are used."  - 日本法令外国語訳データベースシステム

６　第一項第五号に規定する介護予防支援計画とは、居宅において生活を営む要支援者が介護予防その他身体上又は精神上の障害があるために入浴、排せつ、食事等の日常生活における基本的な動作の全部若しくは一部について常時介護を要し、又は日常生活を営むのに支障がある状態の又は悪化の防止に資する保健医療サービス及び福祉サービス（以下この項において「介護予防等」という。）の適切な利用等をすることができるようにするための当該要支援者が利用する介護予防等の種類、内容等を定める計画であつて、介護保険法第百十五条の三十九第一項に規定する地域包括支援センター（第三十四条の二第二項及び第五十四条の二第一項において「地域包括支援センター」という。）の職員のうち同法第八条の二第十八項の厚生労働省令で定める者が作成したものをいう。例文帳に追加

(6) A care prevention support plan prescribed in paragraph (1), item (v) means a plan which, for the purpose of allowing a person requiring support who leads his/her life at home to use, etc. appropriately care prevention services and any other health and medical services and welfare services that contribute to relieving or preventing from worsening the conditions where, due to physical or mental disabilities, said person requires constant care with regard to all or part of the basic activities of daily life such as bathing, excretion and eating or has trouble leading his/her daily life (hereinafter referred to as "care prevention services, etc." in this paragraph), specifies such matters as the types and contents of the care prevention services, etc. to be used by said person requiring long-term care, and which has been prepared by any person specified by an Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 8-2, paragraph (18) from among the employees of a community comprehensive support center prescribed in Article 105-39, paragraph (1) of the Long-Term Care Insurance Act (referred to as a "community comprehensive support center" in Article 34-2, paragraph (2) and Article 54-2, paragraph (1)).  - 日本法令外国語訳データベースシステム

５　第一項の規定は、課税済留保金額に係る事業年度又は連結事業年度のうち最も古い事業年度又は連結事業年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書又は各連結事業年度の同条第三十二号に規定する連結確定申告書に当該課税済留保金額又は個別課税済留保金額その他財務省令で定める事項に関する明細書の添付があり、かつ、同項の規定の適用を受けようとする事業年度の確定申告書等に、同項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される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、同項の規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。例文帳に追加

(5) The provision of paragraph (1) shall apply only where a domestic corporation has filed a final return form prescribed in Article 2(xxxi) of the Corporation Tax Act or a consolidated final return form prescribed in Article 2(xxxii) of the said Act for each business year after the earliest business year or consolidated business year pertaining to the taxed amount of retained income respectively, with a written statement attached thereto regarding the said taxed amount of retained income or individually taxed amount of retained income and any other matters specified by an Ordinance of the Ministry of Finance, and filed a final return form, etc. for the business year for which the domestic corporation seeks the application of the provision of Article 2(3) of the said Act, with an application made therein to seek the inclusion in deductible expense of the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act and a written statement attached thereto regarding the calculation of the amount to be included in the amount of deductible expense. In this case, the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act shall be limited to the amount to be included in the amount of deductible expense based on the said application.  - 日本法令外国語訳データベースシステム

５　第一項の規定は、個別課税済留保金額に係る連結事業年度又は事業年度のうち最も古い連結事業年度又は事業年度以後の各連結事業年度の法人税法第二条第三十二号に規定する連結確定申告書又は各事業年度の同条第三十一号に規定する確定申告書に当該個別課税済留保金額又は課税済留保金額その他財務省令で定める事項に関する明細書の添付があり、かつ、同項の規定の適用を受けようとする連結事業年度の連結確定申告書等に、同項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される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、同項の規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。例文帳に追加

(5) The provision of paragraph (1) shall apply only where a consolidated corporation has filed a consolidated final return form prescribed in Article 2(3)(xxxii) of the Corporation Tax Act or a final return form prescribed in Article 2(3)(xxxi) of the said Act for the earliest consolidated business year or business year pertaining to the individually taxed amount of retained income respectively and each subsequent consolidated business year, with a written statement attached thereto regarding the said individually taxed amount of retained income or taxed amount of retained income and any other matters specified by an Ordinance of the Ministry of Finance, and filed a consolidated final return form, etc. for the consolidated business year for which the consolidated corporation seeks the application of the provision of Article 2(3) of the said Act, with an application made therein to seek the inclusion in deductible expense of the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act and a written statement attached thereto regarding the calculation of the amount to be included in the amount of deductible expense. In this case, the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act shall be limited to the amount to be included in the amount of deductible expense based on the said application.  - 日本法令外国語訳データベースシステム

一　譲渡年の前年の十二月三十一日（以下この項において「基準日」という。）において、その株式又は出資（金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式（投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人にあつては、発行済みの投資口）又は出資（当該不動産関連法人が有する自己の株式又は出資を除く。次号において「発行済株式等」という。）の総数又は総額の百分の五を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡例文帳に追加

(i) The transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate-related corporation referred to in paragraph (1)(iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by an Ordinance of the Ministry of Finance as being similar thereto; referred to as "listed shares, etc." in the next item) had owned, on December 31st of the year preceding the year containing the date of transfer (hereinafter referred to as the "base date" in this paragraph), the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the said real estate-related corporation's issued shares (or issued units of investment in the case of an investment corporation prescribed in Article 2(12) of the Act on Investment Trust and Investment Corporation) or capital contributions (excluding own shares or capital contributions that the said real estate-related corporation owns; referred to as "issued shares, etc." in the next item) and the person who transferred the shares or capital contributions is the said specially-related shareholder, etc.  - 日本法令外国語訳データベースシステム

六　法第百八十条第一項各号に掲げる法人の区分に応じ当該各号に定める国内源泉所得がその法人の国外にある本店又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法人税法の規定による申告を適正に行うため、その法人が、当該国内源泉所得の支払を受ける都度、その法人の同法第十七条第一号（外国法人の納税地）に規定する事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百六条第一項第一号（外国法人が課税の特例の要件に該当しなくなつた場合の手続等）において「納税地にある事務所等」という。）に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該納税地にある事務所等においてこれらの事項をその帳簿に記録することが確実であると見込まれること。例文帳に追加

(vi) Where domestic source income specified in each item of Article 180(1) of the Act for the category of corporation listed in the relevant item is paid to the corporation's head office or other office, place of business or any other place equivalent thereto located outside Japan, the corporation is expected to, for the purpose of filing a proper return pursuant to the provisions of the Corporation Tax Act with regard to the relevant domestic source income, notify the corporation's office, place of business or any other place equivalent thereto prescribed in Article 17(i) (Place for Tax Payment of Foreign Corporations) of the said Act (in the case where there are two or more such places, the principal one; hereinafter referred to as the "office, etc. at the place for tax payment" in this item, paragraph (1)(ii) of the next Article, and Article 306(1)(i) (Procedures Required Where Foreign Corporations No Longer Satisfy the Requirements under the Special Provisions for Taxation, etc.)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters of the said domestic source income, and record these matters in its books at the said office, etc. at the place for tax payment, without fail, on every occasion that it receives the said domestic source income.  - 日本法令外国語訳データベースシステム

三　第一条中労働者災害補償保険法目次及び第一条の改正規定、同法第二条の次に一条を加える改正規定並びに同法第三章の二の改正規定、第二条中労働者災害補償保険法の一部を改正する法律附則第十五条第二項の改正規定並びに第三条中労働保険の保険料の徴収等に関する法律第十二条第二項の改正規定、同法第十四条第一項の改正規定（労働福祉事業に係る部分に限る。）及び同条第二項の改正規定並びに附則第九条及び附則第十五条の規定、附則第二十一条中炭鉱災害による一酸化炭素中毒症に関する特別措置法第十条第一項の改正規定、附則第二十四条中労働保険特別会計法第四条の改正規定並びに附則第二十九条及び附則第三十条の規定　公布の日から起算して六月を超えない範囲内において政令で定める日例文帳に追加

(iii) The table of contents and the revised provision of Article 1 of the Industrial Accident Compensation Insurance Act, the revised provision adding an Article following Article 2 of the same Act and the revised provision of Chapter III-II of the same Act in Article 1; the revised provision of Article 15, paragraph (2) of the Supplementary Provisions of the Act Revising a Portion of the Industrial Accident Compensation Insurance Act in Article 2; the revised provision of Article 12, paragraph (2) of the Act on Collection, etc. of Insurance Premiums of Labor Insurance, the revised provision of Article 14, paragraph (1) of the same Act (limited to the portion pertaining to the labor welfare services) and the revised provision of the same Article, paragraph (2) in Article 3; and the provisions of Article 9 and Article 15 of the Supplementary Provisions, the revised provision of Article 10, paragraph (1) of the Act on Special Measures concerning Carbon Monoxide Poisoning Caused by Coal-Mine Accident in Article 21 of the Supplementary Provisions, the revised provision of Article 4 of the Labor Insurance Special Account Act in Article 24 of the Supplementary Provisions, and the provisions of Article 29 and Article 30 of the Supplementary Provisions: the day specified by a Cabinet Order within a period not exceeding six months from the day of promulgation  - 日本法令外国語訳データベースシステム

第八十七条　経済産業大臣は、第七条第一項及び第五項、第七条の四第一項（第十九条の二第一項において準用する場合を含む。以下この条において同じ。）及び第三項（第十九条の二第一項において準用する場合を含む。以下この条において同じ。）、第十七条第一項（第十九条の二第一項において準用する場合を含む。以下この条において同じ。）及び第三項（第十九条の二第一項において準用する場合を含む。以下この条において同じ。）並びに第十九条第一項及び第四項の規定の施行に必要な限度において、政令で定めるところにより、工場等においてエネルギーを使用して事業を行う者に対し、その設置している工場等における業務の状況に関し報告させ、又はその職員に、工場等に立ち入り、エネルギーを消費する設備、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

Article 87 (1) To the extent necessary for the enforcement of Article 7, paragraphs (1) and (5), Article 7-4, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 19-2, paragraph (1); the same shall apply in this Article) and paragraph (3) (including the cases where it is applied mutatis mutandis pursuant to Article 19-2, paragraph (1); the same shall apply in this Article), Article 17, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 19-2, paragraph (1); the same shall apply in this Article) and paragraph (3) (including the cases where it is applied mutatis mutandis pursuant to Article 19-2, paragraph (1); the same shall apply in this Article) and Article 19, paragraphs (1) and (4), the Minister of Economy, Trade and Industry may, pursuant to the provision of a Cabinet Order, cause business operators using energy in factories, etc. to report the status of their business in their factories, etc. or cause officials of the Ministry of the Economy, Trade and Industry to enter the factories, etc. and inspect energy-consuming facilities, books, documents and other objects.  - 日本法令外国語訳データベースシステム

３　主務大臣は、第三章第一節（第七条第一項及び第五項、第七条の二第一項、第七条の三第一項、第七条の四第一項及び第三項、第八条第一項、第十三条第一項、第十七条第一項及び第三項並びに第十九条第一項及び第四項を除く。）の規定の施行に必要な限度において、政令で定めるところにより、特定事業者又は特定連鎖化事業者に対し、その設置している工場等（特定連鎖化事業者にあつては、当該特定連鎖化事業者が行う連鎖化事業の加盟者が設置している当該連鎖化事業に係る工場等を含む。）における業務の状況に関し報告させ、又はその職員に、当該工場等に立ち入り、エネルギーを消費する設備、帳簿、書類その他の物件を検査させることができる。ただし、当該特定連鎖化事業者が行う連鎖化事業の加盟者が設置している当該連鎖化事業に係る工場等に立ち入る場合においては、あらかじめ、当該加盟者の承諾を得なければならない。例文帳に追加

(3) To the extent necessary for the enforcement of Chapter III, Section 1 (excluding Article 7, paragraphs (1) and (5), Article 7-2, paragraph (1), Article 7-3, paragraph (1), Article 7-4, paragraphs (1) and (3), Article 8, paragraph (1), Article 13, paragraph (1), Article 17, paragraphs (1) and (3) and Article 19, paragraphs (1) and (4)), the competent minister may, pursuant to the provision of a Cabinet Order, cause specified business operators or specified chain business operators to report the status of their business in their factories, etc. (or, for specified chain Business Operators, Factories, etc. including those pertaining to said Chain Business which belong to a franchisee of the chain business conducted by said specified chain business operators), or cause officials of the competent ministry to enter the factories, etc. and inspect energy-consuming facilities, books, documents and other objects; provided, however, that when the officials enter said factories, etc. pertaining to said chain business which belong to a franchisee of the chain business conducted by said specified chain business operator, they shall obtain the consent of said franchisee in advance.  - 日本法令外国語訳データベースシステム

１に規定する配当に対しては、これを支払う法人が居住者とされる一方の締約国においても、当該一方の締約国の法令に従って租税を課することができる。その租税の額は、当該配当の受益者が他方の締約国の居住者である場合には、次の額を超えないものとする。(a)当該配当の受益者が、当該配当の支払を受ける者が特定される日をその末日とする六箇月の期間を通じ、当該配当を支払う法人の議決権のある株式の五十パーセント以上を直接に所有する法人である場合には、当該配当の額の五パーセント(b)当該配当の受益者が、当該配当の支払を受ける者が特定される日をその末日とする六箇月の期間を通じ、当該配当を支払う法人の議決権のある株式の二十五パーセント以上を直接に所有する法人である場合には、当該配当の額の七・五パーセント(c)その他のすべての場合には、当該配当の額の十パーセント例文帳に追加

However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that Contracting State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: (a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company that has owned directly, for the period of six month sending on the date on which entitlement to the dividends is determined, at least 50 per cent of the voting shares of the company paying the dividends; (b) 7.5 per cent of the gross amount of the dividends if the beneficial owner is a company that has owned directly, for the period of six month sending on the date on which entitlement to the dividends is determined, at least 25 per cent of the voting shares of the company paying the dividends; (c) 10 per cent of the gross amount of the dividends in all other cases.  - 財務省

１この協定の適用上、「一方の締約者の居住者」とは、次の者をいう。(a)香港特別行政区については(i)香港特別行政区内に通常居住する個人（当該個人が、香港特別行政区内に実質的に所在し、又は恒久的住居若しくは常用の住居を有し、かつ、香港特別行政区に人的及び経済的関係を有する場合に限る。）(ii)香港特別行政区内に一賦課年度中に百八十日を超えて滞在し、又は連続する二賦課年度において三百日を超えて滞在する個人（当該個人が、香港特別行政区に人的及び経済的関係を有する場合に限る。）(iii)香港特別行政区内に事業の管理及び支配の主たる場所を有する法人(iv)香港特別行政区内に事業の管理及び支配の主たる場所を有するその他の者(b)日本国については、日本国の法令の下において、住所、居所、本店又は主たる事務所の所在地その他これらに類する基準により日本国において課税を受けるべきものとされる者（日本国内に源泉のある所得のみについて日本国において租税を課される者を除く。）(c)一方の締約者の政府及び一方の締約者の地方政府又は地方公共団体例文帳に追加

1. For the purposes of this Agreement, the term “resident of a Contracting Party” means: (a) in the case of the Hong Kong Special Administrative Region: (i) any individual who ordinarily resides in the Hong Kong Special Administrative Region, provided that the individual has a substantial presence, permanent home or habitual abode in the Hong Kong Special Administrative Region, and that he has personal and economic relations with the Hong Kong Special Administrative Region; (ii) any individual who stays in the Hong Kong Special Administrative Region for more than 180 days during a year of assessment or for more than 300 days in two consecutive years of assessment one of which is the relevant year of assessment, provided that he has personal and economic relations with the Hong Kong Special Administrative Region; (iii) a company having a primary place of management and control in the Hong Kong Special Administrative Region; and (iv) any other person having a primary place of management and control in the Hong Kong Special Administrative Region; (b) in the case of Japan, any person who, under the laws of Japan, is liable to tax therein by reason of his domicile, residence, place of head or main office or any other criterion of a similar nature, except any person who is liable to tax in Japan in respect only of income from sources in Japan; and (c) the Government of a Contracting Party or apolitical subdivision or local authority thereof.  - 財務省

一方、補正前の特許請求の範囲の新規性･進歩性等の特許要件についての審査が行われたすべての発明と、補正後の特許請求の範囲のすべての発明との間に同一の又は対応する特別な技術的特徴を見出すことができない場合には、補正後の特許請求の範囲の中で、補正前の特許請求の範囲の新規性･進歩性等の特許要件についての審査が行われたすべての発明(補正前の特許請求の範囲の最初に記載された発明との間で同一の又は対応する特別な技術的特徴を有する発明に限る）と同一の又は対応する特別な技術的特徴を有しない発明(以下、「特別な技術的特徴が変更された発明」という。）については、審査対象とせず、それ以外の発明については審査対象とする。この場合には、審査対象となった発明についての審査結果とともに、第17 条の2 第4 項の要件違反の拒絶理由を通知する。例文帳に追加

On the other hand, if the same or corresponding special technical feature cannot be found between all of the inventions that were examined in terms of the requirements for patentability, such as novelty and inventive step, in the claims before the amendment and all of the inventions in the claims after the amendment, inventions that do not have any special technical feature that is the same as or corresponding to the technical feature of all of the inventions that were examined (only if the inventions have the same or corresponding technical feature between the invention first mentioned in the claims before the amendment) in terms of the requirements for patentability, such as novelty and inventive step, in the claims before the amendment (here in after referred to as the "inventions whose special technical features were changed") are not the subject of the examination, and other inventions will be the subject of the examination. In this case, a reason for refusal on the grounds of violation of the requirements under Article 17bis (4) shall be notified along with the result of examination on inventions that become the subject of the examination.  - 特許庁

(5) 特許出願書類に含む発明の説明は，その冒頭に発明の名称を記載し，次の各号に従うものとする。 (a) 当該発明が関係する技術分野を明記すること (b) 出願人の知る限りにおいて，当該発明の理解，調査及び審査に有用であるとみなすことができる背景技術を明記すること (c) 技術的課題について，そのように明示していない場合を含め，課題及びその解決方法を理解することができるような表現で，クレームする発明を開示すること，並びに，もしあれば，当該発明の有利な効果をその背景技術との関連で述べること (d) もしあれば，図面中の図について簡潔に説明すること (e) クレームする発明を実施するための態様について，適宜実施例を挙げ，かつ，もしあれば図面を引用して，少なくとも1以上記述すること，及び (f) 当該発明が産業上の利用可能性に関する第13条(1)(c)の条件を満たす方法が，当該発明の説明又は内容から明白でない場合は，明確に表示すること例文帳に追加

(5) The description shall first state the title of the invention as appearing in the request and shall -- (a) specify the technical field to which the invention relates; (b) indicate the background art which, as far as it is known to the applicant, can be regarded as useful for the understanding, searching and examination of the invention; (c) disclose the invention as claimed in such terms that the technical problem, even if not expressly stated as such, and its solution can be understood, and shall state the advantageous effects, if any, of the invention with reference to the background art; (d) briefly describe the figures in the drawings, if any; (e) set forth at least one mode for carrying out the invention claimed, with examples where appropriate, and with reference to the drawings, if any; and (f) indicate explicitly, when it is not otherwise obvious from the description or the nature of the invention, the way or ways in which the invention satisfies the condition in section 13(1)(c) of being capable of industrial application. - 特許庁

(1)明細書は，次の通りとする。 (a)発明の関連する技術分野を明記する。 (b)発明の理解，調査報告の作成及び審査に有用であるとみられる背景技術を出願人が知る限り示し，かつ，当該技術を示す書類を引用するのが望ましい。 (c)技術的課題(それなりに明白に記載していなくても)及びその解決を理解することが可能な用語を用いて，主張する発明を開示し，かつ，背景技術の引用により発明の有利な効果を記載する。 (d)(もしあれば)図面中の図について簡単に説明する。 (e)図面がある場合は，図面の複数の図の簡単な説明を入れ，かつ，発明の詳細な説明では，図に示した発明のそれぞれの部分について，参照文字又は数字(後者が望ましい)を用いて言及する。 (f)適切な場合は例を用いて，もしあれば図面を参照して，主張する発明を実施する方法の少なくとも1を詳細に説明する。 (g)発明の説明又は内容から自明でない場合は，発明を産業で利用することができる方法を明白に示す。例文帳に追加

(1) The description shall: (a) Specify the technical field to which the invention relates; (b) Indicate the background art which, as far as known to the applicant, can be regarded as useful for understanding the invention, for drawing up the search report and for the examination, and, preferably, cite the documents reflecting such art; (c) Disclose the invention, as claimed, in such terms that the technical problem (even if not expressly stated as such) and its solution can be understood, and state any advantageous effects of the invention with reference to the background art; (d) Briefly describe the figures in the drawings, if any; (e) When there are drawings, there shall be a brief description of the several views of the drawings and the detailed description of the invention shall refer to its different parts, as shown in the views, by use of reference letters or numerals (preferably the latter); (f) Describe in detail at least one way of carrying out the invention claimed using examples where appropriate and referring to the drawings, if any; and (g) Indicate explicitly, when it is not obvious from the description or nature of the invention, the way in which the invention is capable of exploitation in industry. - 特許庁

(a)写真は，通常は適正な図面とはみなされない。写真は，出願日を取得する目的では受理されるが，一般に非公式の図面とみなされる。写真は，次項に記載する特別な範疇に該当する場合にのみ受理される。写真現像用の原版は，絶対に受理されない。 (b)庁は，墨による図面では正確に又は十分に描写することができない発明を例示するために，墨による図面の代わりに，感光紙に焼き付けた白黒の写真，又は(写真平版又はその他スクリーン印刷による写真の複製でない)顕微鏡写真を受理することが可能であるが，次の範疇のものに限定する。結晶構造，金属組織，織物地等，粒状構造及び装飾効果。写真又は顕微鏡写真は，墨による図面よりも発明を明瞭に示さなければならず，また，当該図面に関する規則に従うものとする。 (c)当該写真が受理されるためには，写真業界で一般に認められている次の特性を有する印画紙，すなわち表面が滑らかで，白無地の印画紙に焼き付けた写真，又は適切な寸法のブリストル紙を台紙にした写真でなければならない。例文帳に追加

(a) Photographs are not normally considered to be proper drawings. Photographs are acceptable for obtaining a filing date and generally considered to be informal drawings. Photographs are only acceptable where they come within the special categories as set forth in the paragraph below. Photolitographs of photographs are never acceptable. (b) The Office is willing to accept black and white photographs or photomicrographs (not photolitographs or other reproduction of photographs made by using screens) printed on sensitized paper in lieu of India ink drawings, to illustrate the inventions which are incapable of being accurately or adequately depicted by India ink drawings restricted to the following categories: crystalline structures, metallurgical microstructures, textile fabrics, grain structures and ornamental effects. The photographs or photomicrographs must show the invention more clearly than they can be done by the India ink drawings and otherwise comply with the rules concerning such drawings. (c) Such photographs to be acceptable must be made on photographic paper having the following characteristics which are generally recognized in the photographic trade: paper with a surface described as smooth, tint, white, or be photographs mounted on a proper sized Bristol board. - 特許庁

（１）我が国の消費者が海外の事業者から物品を購入したような場合 法の適用に関する通則法（消費者契約の特例）第１１条消費者（個人（事業として又は事業のために契約の当事者となる場合におけるものを除く。）をいう。以下この条において同じ。）と事業者（法人その他の社団又は財団及び事業として又は事業のために契約の当事者となる場合における個人をいう。以下この条において同じ。）との間で締結される契約（労働契約を除く。以下この条において「消費者契約」という。）の成立及び効力について第７条又は第９条の規定による選択又は変更により適用すべき法が消費者の常居所地法以外の法である場合であっても、消費者がその常居所地法中の特定の強行規定を適用すべき旨の意思を事業者に対し表示したときは、当該消費者契約の成立及び効力に関しその強行規定の定める事項については、その強行規定をも適用する。例文帳に追加

(1) Regarding the formation and effect of a contract (excluding labor contracts; hereinafter referred to in this Article as "consumer contract") between a consumer (i.e., an individual, excluding those cases where the party acts as a business or for a business; hereinafter same in this Article) and a business entity (i.e., a juridical person (hojin) or other corporate association (shadan) or financial foundations (zaidan), or an individual in those cases where the party acts as a business or for a business; hereinafter same in this Article), even where by choice under Article 7 or variation under Article 9, the applicable law would be a law other than that of the consumer's permanent residence, when the consumer indicates to the business entity his or her intention that a particular mandatory rule within the law of the consumer's permanent residence should apply, this mandatory rule shall also apply to the matters covered by the rule concerning the consumer contract's formation and effect.  - 経済産業省

法第百三十一条の六において読み替えて準用する会社法第二百七条第九項第三号に規定 する主務省令で定める方法は、次に掲げる額のうちいずれか高い額をもって同号に規定する有価証券の価格とする方法とする。 一会社法第百九十九条第一項第三号の価額を定めた日（以下この条において「価額 決定日」という。）における当該有価証券を取引する市場における最終の価格（当該 価額決定日に売買取引がない場合又は当該価額決定日が当該市場の休業日に当たる場 合にあっては、その後最初になされた売買取引の成立価格）二価額決定日において当該有価証券が公開買付け等（会社法施行規則第二条第三項第 十五号 に規定する公開買付け等をいう。以下この号において同じ。）の対象であると きは、当該価額決定日における当該公開買付け等に係る契約における当該有価証券の 価格例文帳に追加

The method specified by an ordinance of the competent ministry set forth in Article 207, paragraph 9, item 3 of the Company Act as applied mutatis mutandis by replacing the terms pursuant to Article 131-6 of the Act shall be the method deemed to be the higher of the following amounts as the price of Securities prescribed in the same item: (i) the final price on the market where said Securities are traded on the day when the value set forth in Article 199, paragraph 1, item 3 of the Company Act was determined (hereinafter referred to as the "Value Determination Day" in this Article) (in the case where there are no buying and selling transactions on the Value Determination Day or the Value Determination Day falls on a holiday of said market, the first concluded price of the next buying and selling transactions); (ii) when said Securities are subject to TOB, etc. (which means TOB, etc.prescribed in Article 2, paragraph 3, item 15 of the Ordinance for Enforcement of the Company Act; hereinafter the same shall apply in this item) as on the Value Determination Day, the price of said Securities at the time of drawing up a contract pertaining to said TOB, etc. as on said Value Determination Day.  - 経済産業省

法第百四十条第三号の主務省令で定める事項は、次に掲げるものとする。一吸収合併消滅会員商品取引所の会員が吸収合併に際して吸収合併存続会員商品取引 所の会員となるときは、当該吸収合併消滅会員商品取引所の会員に対して割り当てる その持分に代わる当該吸収合併存続会員商品取引所の出資の口数又はその口数の算定 方法並びに当該吸収合併存続会員商品取引所の出資金、加入金及び損失てん補準備金 の額に関する事項 二吸収合併存続会員商品取引所が吸収合併に際して吸収合併消滅会員商品取引所の会 員に対してその持分に代わる金銭を交付するときは、その当該金銭の額又はその算定 方法 三前二号に規定する場合には、吸収合併消滅会員商品取引所の会員に対する第一号の 出資及び前号の金銭の割当てに関する事項例文帳に追加

The matters specified by an ordinance of the competent ministry set forth in - 82 - Article 140, item 3 of the Act shall be as follows: (i) when a member of a Member Commodity Exchange Dissolved in an Absorption-Type Merger becomes a member of a Member Commodity Exchange Surviving an Absorption-Type Merger in Absorption-Type Merger, the matters concerning the number of units of the contribution of said Member Commodity Exchange Surviving an Absorption-Type Merger which substitutes the shares allotted to a member of said Member Commodity Exchange Dissolved in an Absorption-Type Merger or its calculation method, and the amount of the contribution, membership fee, and loss compensation reserve of said Member Commodity Exchange Surviving an Absorption-Type Merger; (ii) when a Member Commodity Exchange Surviving an Absorption-Type Merger issues money to a member of a Member Commodity Exchange Dissolved in an Absorption-Type Merger in lieu of his/her shares upon an Absorption-Type Merger, the amount of said money or its calculation method; (iii) in the cases prescribed in the preceding two items, the matters concerning the first contribution to a member of a Member Commodity Exchange Dissolved in an Absorption-Type Merger and the allocation of money set forth in the preceding item.  - 経済産業省

法第百四十四条の二第四項の主務省令で定める事項は、次に掲げるものとする。一吸収合併の効力が生じた日 二吸収合併消滅会員商品取引所における法第百四十四条第五項において準用する法第 百二十四条の規定による手続の経過 三吸収合併存続会員商品取引所における法第百四十四条の二第三項において準用する 法第百二十四条の規定による手続の経過 四吸収合併により吸収合併存続会員商品取引所が吸収合併消滅会員商品取引所から承 継した重要な権利義務に関する事項 五法第百四十四条第一項の規定により吸収合併消滅会員商品取引所が備え置いた書面 又は電磁的記録に記載又は記録がされた事項（吸収合併契約の内容を除く。）六法第百四十七条第一項の変更の登記をした日 七前各号に掲げるもののほか、吸収合併に関する重要な事項例文帳に追加

The matters specified by an ordinance of the competent ministry set forth in Article 144-2, paragraph 4 of the Act shall be as follows: (i) the date on which the Absorption-Type Merger came into effect; (ii) the process for the procedures taken by the Member Commodity Exchange Dissolved in an Absorption-Type Merger pursuant to the provisions of Article 124 of the Act as applied mutatis mutandis pursuant to Article 144, paragraph 5 of the Act; (iii) the process for the procedures taken by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of Article 124 of the Act as applied mutatis mutandis pursuant to Article 144-2, paragraph 3 of the Act; (iv) matters concerning important rights and obligations which the Member Commodity Exchange Surviving an Absorption-Type Merger inherited from the Member Commodity Exchange Dissolved in an Absorption-Type Merger through an Absorption-Type Merger; (v) matters recorded in a written or Electromagnetic Record which the Member Commodity Exchange Dissolved in an Absorption-Type Merger filed pursuant to the provisions of Article 144, paragraph 1 of the Act (excluding the contents of the Absorption-Type Merger contract); (vi) the date of the registration of the change set forth in Article 147, paragraph 1 of the Act; (vii) in addition to that listed in the preceding items, important matters concerning the Absorption-Type Merger.  - 経済産業省

法第百四十四条の七第一項第二号に規定する主務省令で定める方法は、算定基準日（吸 収合併契約を締結した日（当該吸収合併契約により当該吸収合併契約を締結した日と異な る時（当該吸収合併契約を締結した日後から吸収合併の効力が生ずる時までの間の時に限 る。）を定めた場合にあっては、当該時）をいう。以下この条において同じ。）における第 一号から第六号までに掲げる額の合計額から第七号に掲げる額を減じて得た額（当該額が 五百万円を下回る場合にあっては、五百万円）をもって吸収合併存続株式会社商品取引所 の純資産額とする方法とする。一資本金の額 二資本準備金の額 三利益準備金の額 四会社法第四百四十六条に規定する剰余金の額 五最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続株式会社 商品取引所の成立の日）における評価・換算差額等に係る額 六新株予約権の帳簿価額 七自己株式及び自己新株予約権の帳簿価額の合計額例文帳に追加

The method specified by an ordinance of the competent ministry set forth in Article 144-7, paragraph 1, item 2 of the Act shall be the method in which the amount of the net assets of the Member Commodity Exchange Surviving an Absorption-Type Merger is deemed to be the amount obtained by subtracting the amount listed in item 7 from the total of the amounts listed in items 1 to 6 inclusive as on the calculation date (which means the Absorption-Type Merger contract day [in the case where the calculation date which is different from the Absorption-Type Merger contract day is specified (limited to during the period between said Absorption-Type Merger contract day and the day when the Absorption-Type Merger came into effect) by said contract, said date]) (in the case where said obtained amount is less than five million yen, the amount shall be five million yen): (i) the amount of capital; (ii) the amount of capital reserve; (iii) the amount of profit reserve; (iv) the amount of surplus prescribed in Article 446 of the Company Act; (v) the amount pertaining to valuation/translation difference as of the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of the Member Commodity Exchange Surviving an Absorption-Type Merger); (vi) the book value of the rights to subscribe for new shares of stock; (vii) the total amount of a person’s own shares and the book value of the rights to - 101 - subscribe for new shares of stock.  - 経済産業省

法第百四十四条の十一第一項に規定する主務省令で定める事項は、次に掲げる事項とす る。 一吸収合併の効力が生じた日 二吸収合併消滅会員商品取引所における法第百四十四条第五項において準用する法第 百二十四条の規定による手続の経過 三吸収合併存続株式会社商品取引所における法第百四十四条の（同条第三項について は、会社法第七百九十七条第五項から第七項までを準用する部分に限る。）及び第百 四十四条の十第一項から第五項までの規定による手続の経過 四吸収合併により吸収合併存続株式会社商品取引所が吸収合併消滅会員商品取引所か ら承継した重要な権利義務に関する事項 五法第百四十四条第一項の規定により吸収合併消滅会員商品取引所が備え置いた書面 又は電磁的記録に記載又は記録がされた事項（吸収合併契約の内容を除く。）六法第百四十七条第二項の変更の登記をした日 七前各号に掲げるもののほか、吸収合併に関する重要な事項例文帳に追加

The matters specified by an ordinance of the competent ministry set forth in Article 144-11, paragraph 1 of the Act shall be as follows: (i) the date on which the Absorption-Type Merger came into effect; (ii) the process of the procedures taken by the Member Commodity Exchange Dissolved in an Absorption-Type Merger pursuant to the provisions of Article 124 of the Act as applied mutatis mutandis pursuant to Article 144, paragraph 5 of the Act; (iii) the process of the procedures taken by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of Article 144 of the Act (with regard to paragraph 3 of the same Article, limited to the part where Article 797, paragraphs 5 to 7 inclusive of the Company Act is applied mutatis mutandis) and Article 144-10, paragraphs 1 to 5 inclusive of the Act; (iv) matters concerning important rights and obligations which the Member Commodity Exchange Surviving an Absorption-Type Merger inherited from the Member Commodity Exchange Dissolved in an Absorption-Type Merger through an Absorption-Type Merger; (v) matters recorded in a written or Electromagnetic Record which the Member Commodity Exchange Dissolved in an Absorption-Type Merger filed pursuant to the provisions of Article 144, paragraph 1 of the Act (excluding the contents of the Absorption-Type Merger contract); (vi) the date of the registration of the change set forth in Article 147, paragraph 2 of the Act; (vii) in addition to those listed in the preceding items, important matters concerning the Absorption-Type Merger.  - 経済産業省

法第百四十四条の十九第一項の主務省令で定める事項は、次に掲げるものとする。一新設合併の効力が生じた日 二次のイ又はロに掲げる区分に応じ、当該イ又はロに定める規定による手続の経過 イ新設合併消滅会員商品取引所法第百四十四条の三第五項において準用する法第 百二十四条の規定 ロ新設合併消滅株式会社商品取引所法第百四十四条の十五第一項及び第二項（会 社法第八百六条第五項から第七項までを準用する部分に限る。）、法第百四十四条 の十六第一項及び第二項（会社法第八百八条第五項から第七項までを準用する部 分に限る。）並びに法第百四十四条の十七において準用する法第百四十四条の十第 一項から第五項までの規定 三新設合併により新設合併設立株式会社商品取引所が新設合併消滅商品取引所から承 継した重要な権利義務に関する事項 四前三号に掲げるもののほか、新設合併に関する重要な事項例文帳に追加

The matters specified by an ordinance of the competent ministry set forth in Article 144-19, paragraph 1 of the Act shall be as follows: (i) the date on which the Incorporation-Type Merger came into effect; (ii) the process of procedures pursuant to the provisions of the following (a) or (b), according to classification listed in said (a) or (b): (a) a Member Commodity Exchange Dissolved in an Incorporation-Type Merger: the provisions of Article 124 of the Act as applied mutatis mutandis pursuant to Article 144-3, paragraph 5 of the Act; (b) an Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger: the provisions of Article 144-15, paragraph 1 and paragraph 2 of the Act (limited to the part where Article 806, paragraphs 5 to 7 inclusive of the Company Act are applied mutatis mutandis), Article 144-16, paragraph 1 and paragraph 2 of the Act (limited to the part where Article 808, paragraphs 5 to 7 inclusive of the Company Act are applied mutatis mutandis), and Article 144-10, paragraphs 1 to 5 inclusive of the Act as applied mutatis mutandis pursuant to Article 144-17 of the Act; (iii) matters concerning important rights and obligations which the Incorporated Commodity Exchange Established by an Incorporation-Type Merger inherited from the Commodity Exchange Dissolved in an Incorporation-Type Merger through an Incorporation-Type Merger; (iv) in addition to those listed in the preceding three items, important matters concerning the Incorporation-Type Merger.  - 経済産業省

１ 法第百九十五条第一項第四号の主務省令で定める場合は、次に掲げる場合とする。 一破産手続開始、再生手続開始又は更生手続開始の申立てが行われた事実を知った場 合 二定款（外国法人である場合には、定款に準ずる書面）を変更した場合 三主要株主に異動があった場合 四第八十条第一項第十二号に掲げる調書の内容を変更した場合又は兼業業務を廃止し た場合 五第八十条第一項第十三号に掲げる調書の内容に変更を生じた場合又は支配関係が消 滅した場合 六第八十条第一項第十四号に掲げる調書の内容を変更した場合 七第八十条第一項第十八号に掲げる規則を変更した場合 八劣後特約付借入金を借り入れた場合又は劣後特約付社債を発行した場合 九劣後特約付借入金の契約内容を変更した場合 十劣後特約付借入金について期限前弁済をした場合又は劣後特約付社債について期限 前償還をした場合（期限のないものについて弁済又は償還をした場合を含む。）例文帳に追加

(1) Cases specified by an ordinance of the competent ministry set forth in Article 195, paragraph 1, item 4 of the Act shall be the following: (i) in the case where a Futures Commission Merchant has become aware that the commencement of bankruptcy proceedings, commencement of rehabilitation proceedings, or commencement of reorganization proceedings have been filed; (ii) in the case where the articles of incorporation (in the case where a Futures Commission Merchant is a foreign juridical person, a document equivalent to articles of incorporation) have been amended; (iii) in the case where major shareholders have been changed; (iv) in the case where the content of a record set forth in Article 80, paragraph 1, item 12 has been changed or a Subsidiary Business has been abolished; (v) in the case where the content of a record set forth in Article 80, paragraph 1, item 13 has been changed or a controlling interest no longer exists; (vi) in the case where the content of a record set forth in Article 80, paragraph 1, item 14 has been changed; (vii) in the case where regulations set forth in Article 80, paragraph 1, item 18 - 156 - have been changed; (viii) in the case of the existence of subordinated borrowings or issuing subordinated bonds; (ix) in the case where the contractual details of subordinated borrowings have been changed; (x) in the case where subordinated borrowings have been repaid prior to maturity or where subordinated bonds have been redeemed prior to maturity (including cases where debts without a maturity date have been repaid or redeemed).  - 経済産業省

(5) 水道施設が整備されるまでには、上述のように時間を要するものである。しかしながら、市民が飲料水として購入している水は他諸都市と比べても高いものである。よって、水道システムが完成するまでの間の過渡期において、水道事業体としての収入源として、安全・安心な飲料水を高度な維持管理能力を必要とせず供給できる車載式セラミック膜浄水装置が有望である。維持管理費は、明らかに現状の飲料用ペットボトル水より安くできるので、初期投資コスト（車載式浄水装置）を無償で提供できるスキームがあれば、パテイン市の近代化水道設立のための一助となる。無償援助スキームで行う事に関しては、過渡期における安全な水供給（緊急性）、一般市民、貧困層への現状より安い水供給、そしてパテイン市の収入源としての観点から妥当と考えられ、今までの無償スキームに無い事業体の収入源の切り口、すなわち、自助努力を促す大きなインセンティブとも考えられる。また、車載式浄水装置は、パテイン川により分断されているワード９，１０へも上流にある橋を通り（市内より約 4.5km）、飲料水を供給することができる。これは、市内に比べ人口密度が低い地域（水道配水管の費用対効果が低い地域）への有望な（現状より安価な）飲料水供給手段と言える。例文帳に追加

(5) At the very beginning stage of the water utility management, the essential expenses for the construction and operation and maintenance can not be covered by the water tariff revenue. Therefore, it is necessary for the municipal general account to provide subsidy to cover such expenses fully. In such cases, it is essential to make such subsidy visible by separating the account of water utility from the municipal general account. In order to cover the cost at the transitional stage towards the financially autonomous water supply utility, such measure can be considered for the new water utility to engage in the revenue producing business such as sales of drinkable water produced by the mobile water supply unit such as developed in Japan. - 厚生労働省

３　会社法第六十七条第一項（創立総会の招集の決定）、第六十八条（第二項各号及び第五項から第七項までを除く。）（創立総会の招集の通知）、第七十条、第七十一条（創立総会参考書類及び議決権行使書面の交付等）、第七十四条から第七十六条まで（議決権の代理行使、書面による議決権の行使、電磁的方法による議決権の行使）、第七十八条から第八十条まで（発起人の説明義務、議長の権限、延期又は続行の決議）、第八十一条第一項から第三項まで（議事録）及び第三百十六条第一項（株主総会に提出された資料等の調査）の規定は保険契約者総会について、同法第八百三十条（株主総会等の決議の不存在又は無効の確認の訴え）、第八百三十一条（株主総会等の決議の取消しの訴え）、第八百三十四条（第十六号及び第十七号に係る部分に限る。）（被告）、第八百三十五条第一項（訴えの管轄）、第八百三十六条第一項及び第三項（担保提供命令）、第八百三十七条（弁論等の必要的併合）、第八百三十八条（認容判決の効力が及ぶ者の範囲）、第八百四十六条（原告が敗訴した場合の損害賠償責任）並びに第九百三十七条第一項（第一号トに係る部分に限る。）（裁判による登記の嘱託）の規定は保険契約者総会の決議の不存在若しくは無効の確認又は取消しの訴えについて、それぞれ準用する。この場合において、これらの規定中「発起人」とあるのは「組織変更をする株式会社」と、「設立時株主」とあるのは「保険契約者」と、「株式会社」とあるのは「相互会社」と、同法第六十八条第二項中「次に掲げる場合には、前項」とあるのは「前項」と、同法第七十四条第六項中「本店」とあるのは「主たる事務所」と、同条第七項中「株主」とあるのは「社員」と、同法第八百三十一条第一項中「株主等（当該各号の株主総会等が創立総会又は種類創立総会である場合にあっては、株主等、設立時株主、設立時取締役又は設立時監査役）」とあるのは「保険契約者、取締役、監査役又は清算人（委員会設置会社にあっては、保険契約者、取締役、執行役又は清算人）」と、「取締役、監査役又は清算人（当該決議が株主総会又は種類株主総会の決議である場合にあっては第三百四十六条第一項（第四百七十九条第四項において準用する場合を含む。）の規定により取締役、監査役又は清算人としての権利義務を有する者を含み、当該決議が創立総会又は種類創立総会の決議である場合にあっては設立時取締役又は設立時監査役を含む。）」とあるのは「取締役、監査役又は清算人」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

(3) The provisions of Article 67, paragraph (1) (Determination to Call Organizational Meetings), Article 68 (excluding the items in paragraph (2) and paragraphs (5) to (7) inclusive) (Notices of Calling of Organizational Meetings), Articles 70 and 71 (Giving of Organizational Meeting Reference Documents and Voting Forms), Article 74 to 76 inclusive (Proxy Voting, Voting in Writing, Voting by Electromagnetic Method), Article 78 to 80 inclusive (Accountability of Incorporators, Authority of Chairperson, Resolution for Postponement or Adjournment), Article 81, paragraphs (1) to (3) inclusive (Minutes) and Article 316, paragraph (1) (Investigation of Materials Submitted to the Shareholders Meeting) of the Companies Act shall apply mutatis mutandis to the policyholders meeting; and the provisions of Article 830 (Action for Declaratory Judgment on Nonexistence or Nullity of Resolution of Shareholders Meeting, etc.), Article 831 (Lawsuit for Rescission of Resolution of Shareholders Meeting, etc.), Article 834 (limited to the segment pertaining to items (xvi) and (xvii)) (Defendant), Article 835, paragraph (1) (Jurisdiction of Claim), Article 836, paragraphs (1) and (3) (Order to Furnish Security), Article 837 (Compulsory Consolidation of Oral Arguments, etc.), Article 838 (Scope of Effect of Judgment in Favor of Claim), Article 846 (Liability for Damages in Case of Defeat of Plaintiff), and Article 937, paragraph (1) (limited to the segment pertaining to item (i), (g)) (Commission of Registration by Judicial Decision) of that Act shall apply mutatis mutandis to an action for a declaratory judgment on nonexistence or nullity of, or rescission of a resolution of the policyholders meeting. In this case, the terms "incorporators", "shareholders at incorporation" and "Stock Company" in those provisions shall be deemed to be replaced with "converting Stock Company," "policyholders" and "Mutual Company," respectively; the term "in the following cases" in Article 68, paragraph (2) of that Act shall be deemed to be deleted; the term "head office" in Article 74, paragraph (6) of that Act shall be deemed to be replaced with "principal office"; the term "shareholders" in Article 74, paragraph (7) of that Act shall be deemed to be replaced with "members"; and the terms "shareholders, etc. (or shareholders, etc., shareholders at incorporation, directors at incorporation or company auditors at incorporation, where the shareholders meeting, etc. in the relevant item is the Organizational Meeting or class organizational meeting)" and "directors, company auditors or liquidators (including, where the resolution is a resolution of the shareholders meeting or class meeting, a person assuming the rights and obligations of a director, company auditor or liquidator pursuant to the provision of Article 346, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 479, paragraph (4)), or, where the resolution is a resolution of the Organizational Meeting or class organizational meeting, directors at incorporation or company auditors at incorporation)" in Article 831, paragraph (1) of that Act shall be deemed to be replaced with "policyholders, directors, company auditors or liquidators (or, in a company with Committees, Policyholders, directors, executive officers or liquidators" and "directors, company auditors or liquidators," respectively; any other necessary technical change in interpretation shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

６　第四十四条の二（第三項後段を除く。）及び第七十三条から前条までの規定は、保険契約者総代会について準用する。この場合において、第四十四条の二第三項前段において準用する会社法第三百十条第二項中「前項」とあり、及び同条第三項中「第一項」とあるのは「保険業法第四十四条の二第一項」と、同条第四項中「第二百九十九条第三項」とあるのは「保険業法第七十四条第三項において準用する第六十八条第三項」と、同条第七項中「株主（前項の株主総会において決議をした事項の全部につき議決権を行使することができない株主を除く。次条第四項及び第三百十二条第五項において同じ。）」とあるのは「保険契約者又は社員」と、第七十四条第三項中「第七十四条から第七十六条まで」とあるのは「第七十五条及び第七十六条」と、同項及び同条第四項中「保険契約者」とあるのは「総代」と、同条第三項において準用する同法第八百三十一条第一項中「株主等（当該各号の株主総会等が創立総会又は種類創立総会である場合にあっては、株主等、設立時株主、設立時取締役又は設立時監査役）」とあるのは「総代、取締役、監査役又は清算人（委員会設置会社にあっては、総代、取締役、執行役又は清算人）」と、「取締役、監査役又は清算人（当該決議が株主総会又は種類株主総会の決議である場合にあっては第三百四十六条第一項（第四百七十九条第四項において準用する場合を含む。）の規定により取締役、監査役又は清算人としての権利義務を有する者を含み、当該決議が創立総会又は種類創立総会の決議である場合にあっては設立時取締役又は設立時監査役を含む。）」とあるのは「取締役、監査役又は清算人」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

(6) The provisions of Article 44-2 (excluding the second sentence of paragraph (3)) and Article 73 to the preceding Article inclusive shall apply mutatis mutandis to the General Meeting of Policyholders. In this case, the term "the preceding paragraph" in Article 310, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to the first sentence of Article 44-2, paragraph (3) and the term "paragraph (1)" in Article 310, paragraph (3) shall be deemed to be replaced with "Article 44-2, paragraph (1) of the Insurance Business Act"; the term "Article 299, paragraph (3)" in Article 310, paragraph (4) shall be deemed to be replaced with "Article 68, paragraph (3) as applied mutatis mutandis pursuant to Article 74, paragraph (3) of the Insurance Business Act"; the term "shareholders (excluding the shareholders who may not exercise their votes on all matters which may be resolved at the shareholders meeting under the preceding paragraph. The same shall apply hereinafter in paragraph (4) of the following Article and in Article 312, paragraph (5))" in Article 310, paragraph (7) shall be deemed to be replaced with "Policyholders or members"; the term "Article 74 to 76 inclusive" in Article 74, paragraph (3) shall be deemed to be replaced with "Articles 75 and 76"; the term "Policyholder" in Article 74, paragraph (4) shall be deemed to be replaced with "general representative"; and the terms "shareholders, etc. (or shareholders, etc., shareholders at incorporation, directors at incorporation or company auditors at incorporation, where the shareholders meeting, etc. in the relevant item is the Organizational Meeting or class organizational meeting)" and "directors, company auditors or liquidators (including, where the resolution is a resolution of the shareholders meeting or class meeting, a person assuming the rights and obligations of a director, company auditor or liquidator pursuant to the provision of Article 346, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 479, paragraph (4)), or, where the resolution is a resolution of the Organizational Meeting or class organizational meeting, directors at incorporation or company auditors at incorporation)" in Article 831, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 74, paragraph (3) shall be deemed to be replaced with "general representatives, directors, company auditors or liquidators (or, in a company with Committees, general representatives, directors, executive officers or liquidators" and "directors, company auditors or liquidators," respectively; any other necessary technical change in interpretation shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

第六十六条の八　第六十六条の六第一項の規定の適用を受けた内国法人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内国法人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。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人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に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 66-8 (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 domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (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 paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation:  - 日本法令外国語訳データベースシステム

第六十六条の九の八　第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人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内国法人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。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人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に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), 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), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation:  - 日本法令外国語訳データベースシステム

第六十八条の九十二　第六十八条の九十第一項の規定の適用を受けた連結法人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連結法人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。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内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された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別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に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 68-92 (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 consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (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 paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as "individually taxed amount of retained income" and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:  - 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八　第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人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連結法人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。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内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された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別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に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), 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), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:  - 日本法令外国語訳データベースシステム

第六十七条　会社法第七編第四章第一節（第九百七条を除く。）（総則）の規定並びに商業登記法第一条の三から第五条まで（登記所、事務の委任、事務の停止、登記官、登記官の除斥）、第七条から第十五条まで（登記簿等の持出禁止、登記簿の滅失と回復、登記簿等の滅失防止、登記事項証明書の交付等、登記事項の概要を記載した書面の交付、附属書類の閲覧、印鑑証明、電磁的記録の作成者を示す措置の確認に必要な事項等の証明、手数料、当事者申請主義、嘱託による登記）、第十七条から第二十七条まで（登記申請の方式、申請書の添付書面、申請書に添付すべき電磁的記録、印鑑の提出、受付、受領証、登記の順序、登記官による本人確認、申請の却下、提訴期間経過後の登記、行政区画等の変更、同一の所在場所における同一の商号の登記の禁止）、第三十一条（営業又は事業の譲渡の際の免責の登記）、第三十三条（商号の登記の抹消）、第四十四条から第四十六条まで（会社の支配人の登記、添付書面の通則）、第四十七条第一項及び第三項（設立の登記）、第四十八条から第五十五条まで（支店所在地における登記、本店移転の登記、取締役等の変更の登記、一時会計監査人の職務を行うべき者の変更の登記）並びに第百三十二条から第百四十八条まで（更正、抹消の申請、職権抹消、行政手続法の適用除外、行政機関の保有する情報の公開に関する法律の適用除外、行政機関の保有する個人情報の保護に関する法律の適用除外、審査請求、審査請求事件の処理、行政不服審査法の適用除外、省令への委任）の規定は、相互会社に関する登記について準用する。この場合において、同法第二十七条中「商号」とあるのは「商号又は名称」と、「営業所（会社にあつては、本店。以下この条において同じ。）」とあるのは「主たる事務所」と、「係る営業所」とあるのは「係る主たる事務所」と、同法第四十六条第二項中「株主総会若しくは種類株主総会」とあるのは「社員総会（総代会を設けているときは、総代会）」と、同条第三項中「会社法第三百十九条第一項（同法第三百二十五条において準用する場合を含む。）又は第三百七十条（同法第四百九十条第五項において準用する場合を含む。）」とあるのは「保険業法第四十一条第一項において準用する会社法第三百十九条第一項又は保険業法第五十三条の十六若しくは第百八十条の十五において準用する会社法第三百七十条」と、「株主総会若しくは種類株主総会」とあるのは「社員総会」と、同条第四項中「会社法第四百十六条第四項」とあるのは「保険業法第五十三条の三十第四項」と、同法第四十八条から第五十三条までの規定中「本店」とあるのは「主たる事務所」と、「支店」とあるのは「従たる事務所」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 67 The provisions of Part VII, Chapter IV, Section 1 (excluding Article 907) (General provisions) of the Companies Act, and the provisions of Article 1-3 to 5 inclusive (Registry Office, Delegation of Duties, Suspension of Duties, Registrar, Disqualification of Registrar), Article 7 to 15 inclusive (Prohibition of Taking out Registry, etc., Loss and Restoration of Registry, Prevention of Loss of Registry, etc., Delivery, etc. of Certificate of Registered Matters,, Delivery of Document Containing Description of Registered Matters, Inspection of Annexed Documents, Seal Registration Certificate, Certification of Necessary Matters, etc. for Checking Measures to Indicate Preparer of Electromagnetic Record, Fees, Principle of Application by Party Concerned, Registration by Commission), Article 17 to 27 inclusive (Method of Application for Registration, Documents to Be Attached to Written Application, Electromagnetic Record to be Attached to Written Application, Submission of Seal, Reception, Receipt, Order of Registration, Identification by Registrar, Dismissal of Application, Registration After Expiration of Period for Filing Complaint, Modification of Administrative Boundaries, etc., Prohibition of Registration of Same Trade Name at Same Location), Article 31 (Registration of Discharge in Assigning Operation or business), Article 33 (Deletion of Registration of Trade Name), Article 44 to 46 inclusive (Registration of Company Managers, General Rules for Attached Documents), Article 47, paragraphs (1) and (3) (Registration of Incorporation), Article 48 to 55 inclusive (Registration at Location of Branch Offices, Registration of Relocation of Head Office, Registration of Change of Directors, etc., Registration of Change of Persons to Temporarily Carry Out Duties of Accounting Auditor), and Article 132 to 148 inclusive (Correction, Application for Deletion, Deletion Without any Party's Request, Exclusion from Application of Administrative Procedure Act, Exclusion from Application of Act on Access to Information Held by Administrative Organs, Exclusion from Application of Act on Protection of Personal Information Held by Administrative Organs, Application for Examination, Treatment of Cases of Application for Examination, Exclusion from Application from Administrative Appeal Act, Delegation to Ordinance of the Ministry) of the Commercial Registration Act shall apply mutatis mutandis to a registration regarding a Mutual Company. In this case, the terms "trade name," "business office (or, in a company, head office; hereinafter the same shall apply in this Article)" and "business office pertaining to" in Article 27 of the latter Act shall be deemed to be replaced with "trade name or name," "principal office" and "principal office pertaining to," respectively; the term "shareholders meeting or class shareholders meeting" in Article 46, paragraph (2) of that Act shall be deemed to be replaced with "General Meeting of members (or General Meeting, where the company has such meeting)"; the terms "Article 319, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 325 of the Companies Act) or Article 370 (including the cases where it is applied mutatis mutandis pursuant to Article 490, paragraph (5) of that Act) of the Companies Act" and "shareholders meeting or class shareholder meeting" in Article 46, paragraph (3) of that Act shall be deemed to be replaced with "Article 319, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Insurance Business Act, or Article 370 of the Companies Act as applied mutatis mutandis pursuant to Article 53-16 or 180-15 of the Insurance Business Act" and "General Meeting of members", respectively; the term "Article 416, paragraph (4) of the Companies Act" in Article 46, paragraph (4) shall be deemed to be replaced with "Article 53-30, paragraph (4) of the Insurance Business Act"; and the terms "head office" and "branch offices" in the provisions of Article 48 to 53 inclusive of that Act shall be deemed to be replaced with "principal office" and "secondary offices," respectively; any other necessary technical change in interpretation shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

第二十一条　共助刑の執行に関しては、第十六条第一項第一号の共助刑の執行を受ける者を懲役に処せられた者と、同項第二号の共助刑の執行を受ける者を禁錮に処せられた者と、同項第一号の共助刑を懲役と、同項第二号の共助刑を禁錮とそれぞれみなして、刑法（明治四十年法律第四十五号）第二十二条、第二十四条、第二十八条、第二十九条、第三十一条から第三十三条まで及び第三十四条第一項、刑事訴訟法第四百七十四条、第四百八十条から第四百八十二条まで、第四百八十四条から第四百八十九条まで、第五百二条から第五百四条まで及び第五百七条、少年法（昭和二十三年法律第百六十八号）第二条第一項、第二十七条第一項、第五十六条、第五十七条及び第六十一条、少年院法（昭和二十三年法律第百六十九号）第一条、第二条、第四条から第九条まで、第十条第一項、第十条の二、第十三条、第十四条第一項、第四項及び第五項、第十四条の二から第十六条まで、第十七条第二項、第十七条の二並びに第十七条の四から第十七条の六まで並びに更生保護法（平成十九年法律第八十八号）第三条、第四条第二項、第十一条から第十四条まで、第十六条、第二十三条から第三十条まで、第三十三条、第三十四条第一項、第三十五条から第四十条まで、第四十八条、第四十九条第一項、第五十条、第五十一条、第五十二条第二項及び第三項、第五十三条第二項及び第三項、第五十四条第二項、第五十五条から第五十八条まで、第六十条から第六十五条まで、第七十五条から第七十七条まで、第八十二条、第八十四条から第八十八条まで並びに第九十一条から第九十八条までの規定を適用する。この場合において、刑法第二十八条中「三分の一」とあるのは「三分の一（国際受刑者移送法第二条第七号の裁判国（以下「裁判国」という。）において同法第二条第十一号の受入移送犯罪（以下「受入移送犯罪」という。）に係る確定裁判において言い渡された同法第二条第一号の外国刑（以下「外国刑」という。）の執行としての拘禁をしたとされる日数を含む。）」と、「十年」とあるのは「十年（裁判国において受入移送犯罪に係る確定裁判において言い渡された外国刑の執行としての拘禁をしたとされる日数を含む。）」と、同法第三十二条中「刑の言渡しが確定した後」とあるのは「国際受刑者移送法第十三条の命令により裁判国から引渡しを受けた後」と、刑事訴訟法第四百七十四条中「二以上の」とあるのは「国際受刑者移送法第二条第二号の共助刑（以下「共助刑」という。）と」と、「その重いもの」とあり、及び「重い刑」とあるのは「共助刑」と、「他の刑」とあるのは「主刑」と、同法第四百八十条及び第四百八十二条中「刑の言渡をした裁判所に対応する検察庁」とあるのは「東京地方検察庁」と、同法第四百八十七条中「刑名」とあるのは「共助刑の種類」と、同法第五百二条中「裁判の執行を受ける者」とあるのは「共助刑の執行を受ける者」と、「言渡をした裁判所」とあるのは「東京地方裁判所」と、少年法第二十七条第一項中「保護処分の継続中、本人に対して有罪判決が確定した」とあり、及び同法第五十七条中「保護処分の継続中、懲役、禁錮又は拘留の刑が確定した」とあるのは「国際受刑者移送法第二条第二号の共助刑の執行を受ける者が保護処分の継続中である」とし、その他これらの規定の適用に関し必要な技術的読替えは、政令で定める。例文帳に追加

Article 21 A person upon whom the assistance punishment prescribed in Article 16, paragraph (1), item (i) is to be enforced shall be regarded as a person upon whom imprisonment with work is to be enforced; a person upon whom the assistance punishment prescribed in item (ii) of the same paragraph is to be enforced shall be regarded as a person upon whom imprisonment without work is to be enforced; the assistance punishment prescribed in item (i) of the same paragraph shall be regarded as imprisonment with work; the assistance punishment in item (ii) of the same paragraph shall be regarded as imprisonment without work; and the following provisions shall apply for the purpose of enforcing the assistance punishment: Article 22, Article 24, Article 28, Article 29, Articles 31 to 33 and Article 34, paragraph (1) of the Penal Code (Act No. 45 of 1907), Article 474, Articles 480 to 482, Articles 484 to 489, Articles 502 to 504 and Article 507 of the Code of Criminal Procedure, Article 2, paragraph (1), Article 27, paragraph (1), Article 56, Article 57 and Article 61 of the Juvenile Act (Act No. 168 of 1948), Article 1, Article 2, Articles 4 to 9, Article 10, paragraph (1), Article 10-2, Article 13, Article 14, paragraphs (1), (4) and (5), Articles 14-2 to 16, Article 17, paragraph (2), Article 17-2 and Article 17-4 to Article 17-6 of the Juvenile Training Schools Act (Act No. 169 of 1948) and Article 3, Article 4, paragraph (2), Articles 11 to 14, Article 16, Articles 23 to 30, Article 33, Article 34, paragraph (1), Articles 35 to 40, Article 48, Article 49, paragraph (1), Article 50, Article 51, Article 52, paragraphs (2) and (3), Article 53, paragraphs (2) and (3), Article 54, paragraph (2), Articles 55 to 58, Articles 60 to 65, Articles 75 to 77, Article 82, Articles 84 to 88 and Articles 91 to 98 of the Offenders Rehabilitation Act (Act No. 88 of 2007). In such a case, the "one-third" in Article 28 of the Penal Code shall be, "one-third (including the number of days an incoming sentenced person has been detained in the enforcement of the foreign punishment as defined in Article 2, item (i) of the Act on the Transnational Transfer of Sentenced Persons (hereinafter referred to as the "foreign punishment"), rendered in the final and binding decision with regard to the offense that is the premise of the incoming transfer as defined in Article 2, item (xi) of the same act (hereinafter referred to as the "offense that is the premise of the incoming transfer") in a sentencing state as defined in Article 2, item (vii) of the same act (hereinafter referred to as the "sentencing state"))"; "10 years" shall be "10 years (including the number of days an incoming sentenced person has been detained in the enforcement of the foreign punishment rendered in the final and binding decision with regard to the offense that is the premise of the incoming transfer in the sentencing state)"; "after a sentence has become final and binding" in Article 32 of the same code shall be "after the surrender by a sentencing state in accordance with the order prescribed in Article 13 of the Act on the Transnational Transfer of Sentenced Persons"; "two or more" and "the greatest among the punishments" in Article 474 of the Code of Criminal Procedure shall be "assistance punishment as defined in Article 2, item (ii) of the Act on the Transnational Transfer of Sentenced Persons (hereinafter referred to as the "assistance punishment")"; "the other punishment" in the same Article shall be "the principal punishment"; "the public prosecutors office responding to the court that has rendered the punishment" in Article 480 and Article 482 of the same code shall be "the Tokyo District Public Prosecutors Office"; "category of punishment" in Article 487 of the same code shall be "types of assistance punishment"; "a person upon whom a decision is to be enforced" in Article 502 in the same code shall be "a person upon whom the assistance punishment is to be enforced"; "the court that rendered such decision" in the same Article shall be "the Tokyo District Court"; and "a judgment of guilty has become final and binding against an individual in the course of enforcement of a protective measure" in Article 27, paragraph (1) of the Juvenile Act and "a sentence of imprisonment with or without work, or of penal detention has become final and binding in the course of enforcement of a protective measure" in Article 57 in the same code shall be "a person with regard to whom assistance punishment as defined in item (ii) of Article 2 of the Act on the Transnational Transfer of Sentenced Persons is to be enforced and who is currently undergoing a protective measure"; additional technicalities requiring alternative readings in connection with the application of these provisions shall be determined by a Cabinet order.  - 日本法令外国語訳データベースシステム

法第百三十二条第三項の主務省令で定める書面は、次に掲げる書面（官公署が証明する 書面の場合には、認可の申請の日前三月以内に作成されたものに限る。）とする。一組織変更の理由及び内容を記載した書面 二次に掲げる場合に応じ、それぞれ次に定める書面 イ組織変更後株式会社商品取引所の役員が外国人である場合当該役員の住民票の 写し等、履歴書及びその者が法第十五条第二項第一号イからルまでのいずれにも 該当しないことを誓約する書面 ロ組織変更後株式会社商品取引所の役員が法人である場合当該役員の登記事項証 明書、沿革を記載した書面及び法第十五条第二項第一号ヲに該当しないことを誓 約する書面 ハ組織変更後株式会社商品取引所の役員が外国人又は法人でない場合当該役員の 住民票の写し等、履歴書、その者が法第十五条第二項第一号イ及びロに該当しな い旨の官公署の証明書並びにその者が同号ハからルまでのいずれにも該当しない ことを誓約する書面 三組織変更計画を承認した会員総会の議事録 四直前事業年度の決算関係書類等 五現に存する純資産額を証する書面 六法第百二十九条第一項の規定により組織変更時発行株式を発行するときは、次に掲 げる書面 イ組織変更時発行株式の引受けの申込みを証する書面 ロ金銭を出資の目的とするときは、法第百三十一条の三第一項の規定による払込み があったことを証する書面 ハ金銭以外の財産を出資の目的とするときは、次に掲げる書面 （１） 検査役が選任されたときは、検査役の調査報告を記載した書面及びその附 属書類 （２） 法第百三十一条の六において準用する会社法第二百七条第九項第三号に掲 げる場合には、有価証券の市場価格を証する書面 （３） 法第百三十一条の六において準用する会社法第二百七条第九項第四号に掲 げる場合には、同号に規定する証明を記載した書面及びその附属書類 （４） 法第百三十一条の六において準用する会社法第二百七条第九項第五号に掲 げる場合には、同号の金銭債権について記載された会計帳簿 ニ検査役の報告に関する裁判があったときは、その謄本 七法第百二十四条第二項の規定による公告及び催告をしたこと並びに異議を述べた債 権者があるときは、当該債権者に対し弁済し若しくは相当の担保を提供し若しくは当 該債権者に弁済を受けさせることを目的として相当の財産を信託したこと又は当該組 織変更をしても当該債権者を害するおそれがないことを証する書面 八商品取引所の業務に関する知識及び経験を有する従業員の確保の状況並びに当該従 業員の配置の状況を記載した書類 九主要な株主の氏名、住所又は居所、国籍及び職業（株主が法人その他の団体である 場合には、その商号又は名称、本店又は主たる事務所の所在の場所及び営んでいる事 業の内容）並びに保有する議決権の数を記載した書面例文帳に追加

The documents specified by an ordinance of the competent ministry set forth in Article 132, paragraph 3 of the Act shall be as follows (in the case of certifications issued by a public agency, limited to documents prepared within three months prior to the date of filing the application): (i) a document containing the reasons for and contents of entity conversion; (ii) a document specified as follows corresponding to each case: (a) in the case where an officer of an Incorporated Commodity Exchange after Entity Conversion is a foreign national: a Copy of the Residence Certificate, etc. of said officer, the curriculum vitae, and a sworn, written statement by that person that such person is not subject to any of the provisions of Article 15, paragraph 2, item 1 (a) to (k) of the Act; (b) in the case where an officer of an Incorporated Commodity Exchange after Entity Conversion is a juridical person: a certificate of the registered matters of said officer, a document containing the history thereof, and a sworn, written statement by that person that such person is not subject to the provisions of Article 15, paragraph 2, item 1 (l) of the Act; (c) in the case where an officer of an Incorporated Commodity Exchange after - 80 - Entity Conversion is neither a foreign national nor a juridical person: a Copy of the Residence Certificate, etc. of said officer, the curriculum vitae, a certificate of a public agency that such person is not subject to the provisions of Article 15, paragraph 2, item 1 (a) or (b) of the Act, and a sworn, written statement by that person that such person is not subject to any of the provisions of (c) to (k) of the same item; (iii) minutes of a general meeting of the members which approved the entity conversion plan; (iv) Settlement Related Documents, etc. for the most recent business year; (v) a document proving the amount of the existing net assets; (vi) when issuing Shares of Stock Issued upon Entity Conversion pursuant to the provisions of Article 129, paragraph 1 of the Act, the following documents: (a) a document proving an application to subscribe for the Shares of Stock Issued upon Entity Conversion; (b) when making money the object of the contribution, a document stating that payment was made pursuant to the provisions of Article 131-3, paragraph 1 of the Act; (c) when making property other than money the object of the contribution, the following documents: 1. when an inspector has been appointed: a document containing the investigation report by said inspector and its annexed documents; 2. in the case set forth in Article 207, paragraph 9, item 3 of the Company Act as applied mutatis mutandis pursuant to Article 131-6 of the Act: a document proving the market price of the Securities; 3. in the case set forth in Article 207, paragraph 9, item 4 of the Company Act - 81 - as applied mutatis mutandis pursuant to Article 131-6 of the Act: a document containing the certification prescribed in the same item and its annexed documents; 4. in the case set forth in Article 207, paragraph 9, item 5 of the Company Act as applied mutatis mutandis pursuant to Article 131-6 of the Act: the account book stating the monetary claim set forth in the same item; (d) when there has been a court judgment on a report by an inspector: a transcript of said judgment; (vii) a document that states that a public notice or a notification under Article 124, paragraph 2 of the Act has been given; and when a creditor has made an objection, documents that state that the liabilities have been repaid or a reasonable collateral has been provided to said creditor or reasonable property has been deposited in trust for the purpose of repaying the liabilities to said creditor, or that said entity conversion is not likely to harm said creditor;(viii) a document stating the status of securing employees who have the knowledge and experience pertaining to the business of a Commodity Exchange and the status of the assignment of such employees; (ix) a document that contains major shareholders’ names, addresses or residences, nationalities and occupations (in the case where a shareholder is a juridical person or other organization, its trade name or name, the location of its head office or principal office, and the contents of its business), and the number of voting rights they hold.  - 経済産業省