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一人親のの部分一致の例文一覧と使い方

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例文

般に15歳(数え年)に達した男子が成したことを表すために行われ、氏神の社前で大の服に改め、総角(角髪(みずら))と呼ばれる子供の髪型を改めて大の髪(冠下の髻(かんむりしたのもとどり))を結い、烏帽子により冠をつける(公家、及び、平氏系の武家では、厚化粧、引眉にお歯黒も付ける、源氏系は付けない場合が多かった)。例文帳に追加

In general, Genpuku was held in order to declare that a boy, who became 15 years old (age according to the traditional Japanese system), reached manhood, and in the rite, the boy changed into adult clothes in front of the shrine of his ujigami (a guardian god or spirit of a particular place in the Shinto religion), changed his hairstyle from the hairstyle for children called agemaki (mizura: trefoil knots) to the hairstyle for adults called kanmurisita no motodori (the hair is bundled up on the top of the head and made to stand up to accommodate a crown), and was crowned by eboshioya (a person who put on an eboshi (formal headwear for court nobles) during the genpuku ceremony); in Court nobles and the Taira families of samurai, the boy often had heavy makeup, hikimayu (painted eyebrows) and ohaguro (black painted teeth), while in the Minamoto families of samurai, the boy mostly did not have any makeup.) - Wikipedia日英京都関連文書対訳コーパス

つまり、門閥、閨閥政治や中華思想また小中華思想など民族(種)差別、日本蔑視思想で、「平等」の精神に真っ向から反する思想、子(姑、嫁)が血みどろの権力闘争を繰り広げ、そのために事大主義に走り独立心がなく外交の貫性がないこと、と福澤諭吉らから見れば、そう見える朝鮮王朝政府に対し、「天はの上にをつくらず...」(『学問のすゝめ』)とする思想を重んじる立場から「脱亜論」に至ったのだ、という解釈がある。例文帳に追加

For Fukuzawa, the government of the Korean Dynasties appeared to be totally against 'Equality' by discrimination by putting too much value on lineage and Keibatsu blood connection, Sinocentrism or petit Sinocentrism and disrespect for Japan as well as families repeating bloody strife over authority, no intention to be independent with their Sadaejuui policy and no consistency in their diplomacy; these things led him to write 'Datsu-A Ron' with his standpoint of 'ten wa hito no ue ni hito o tsukurazu...' (The heavens do not create Man above his station...) ("Gakumon no Susume" [An Encouragement of Learning]).  - Wikipedia日英京都関連文書対訳コーパス

現地法社当たりの会社への配当・ロイヤルティ等支払額の推移をみると、2004 年には製造業と非製造業で大きな格差がみられたが、その後非製造業の同支払額が拡大し、2010 年には製造業と卸売業がほぼ同じ水準となった他、サービス業や小売業の同支払額も着実に拡大していることが分かる。例文帳に追加

Looking at the payment of dividends/royalties, etc., to the parent company per overseas affiliate, there was a large gap between the manufacturing industry and non-manufacturing industry in 2004, but later, payment of the non-manufacturing industry increased, and in 2010, they were almost at the same level, and the payment of the service industry and retail industry has been steadily increasing. - 経済産業省

第八百七十九条 第八百六十八条第項の規定にかかわらず、法が株式会社の総株主(株主総会において決議をすることができる事項の全部につき議決権を行使することができない株主を除く。次項において同じ。)の議決権の過半数を有する場合には、当該法(以下この条において「」という。)について特別清算事件、破産事件、再生事件又は更生事件(以下この条において「特別清算事件等」という。)が係属しているときにおける当該株式会社についての特別清算開始の申立ては、の特別清算事件等が係属している地方裁判所にもすることができる。例文帳に追加

Article 879 (1) Notwithstanding the provisions of Article 868(1), in cases where a juridical person has a majority of the voting rights of all shareholders of a Stock Company (excluding shareholders who are unable to exercise voting rights on all the matters which may be resolved at the shareholders meeting; the same shall apply in the following paragraph), if a special liquidation case, a bankruptcy case, a rehabilitation case or a reorganization case (hereinafter referred to as a "Special Liquidation Case, etc." in this Article) is pending with regard to such juridical person (hereinafter referred to as the "Parent Juridical Person" in this Article), a petition for commencement of special liquidation relating to such Stock Company may be filed alternatively with the district court before which the Special Liquidation Case, etc. of the Parent Juridical Person is pending.  - 日本法令外国語訳データベースシステム

例文

以下を特徴とする遺伝性疾患:(1)悪性黒色腫を有する第度または第二度近者(両、兄弟姉妹、子供、祖父母、孫、叔母、叔父)が1以上存在する;(2)多数の母斑(ほくろ)が存在し、そのうちのいくつかが非典型的(左右が非対称である、盛り上がっている、および/または色調が黄褐色、褐色、黒、赤など様々である)で、多くの場合大きさは多様である;(3)母斑を顕微鏡で調べると特殊な特徴が認められる。例文帳に追加

an inherited condition marked by the following: (1) one or more first- or second-degree relatives (parent, sibling, child, grandparent, grandchild, aunt, or uncle) with malignant melanoma; (2) many moles, some of which are atypical (asymmetrical, raised, and/or different shades of tan, brown, black, or red) and often of different sizes; and (3) moles that have specific features when examined under a microscope.  - PDQ®がん用語辞書 英語版


例文

だが、伊藤の盟友である井上馨外務大臣(日本)が進めた条約改正案にあった「外国裁判官」制度と鹿鳴館に代表される欧化政策が内外の反感を買い、自由民権運動による三大事件建白書や大同団結運動、保守中正派(天皇政派)と見られた谷干城農商務大臣の辞任を招くなど、政府批判が気に高まった(「明治20年の危機」)。例文帳に追加

However, the policy of Europeanization represented by Rokumeikan and 'a foreigner judge' system, which was included in the amendment of the treaty promoted by Ito's sworn ally Kaoru INOUE, Minister of Foreign Affairs (Japan), antagonized inside and outside Japan, and criticism of the government was mounted rapidly due to the petition of three major affairs by democratic-rights movement, the movement to unite for a common purpose and the resignation of Tateki TANI, Minister of Agriculture and Commerce, who was thought to be a member of conservative political party (direct rule by the emperor party) ([The crisis of the 20th year of the Meiji era]).  - Wikipedia日英京都関連文書対訳コーパス

その後は後白河法皇随の側近として信任を受けたが、かつて平家としかった経緯から叔父である九条兼実をはじめとする公卿から基通に対する非難が相次ぎ、1186年3月には源義経が兄・源頼朝追討の院宣を法皇に出させることを仲介した張本と見なされて全ての任を解かれ、篭居されるに至った。例文帳に追加

Although he was trusted by Cloistered Emperor Goshirakawa as his closest associate, he came under constant criticism from nobles including Kanezane KUJO, his uncle, due to the close relationship he and his family had maintained with the Taira clan, and in March 1186, he was eventually dismissed from all his posts and forced into retirement as he was regarded as the person who had advised the Cloister Emperor to issue a decree that ordered MINAMOTO no Yoshitsune to defeat his elder brother, MINAMOTO no Yoritomo.  - Wikipedia日英京都関連文書対訳コーパス

だが、政友会の奥田義法制局長官による行財政改革案を葬って辞任に追い込んだことが伊藤を含めた政友会の怒りを買って内閣を攻撃し、時は大日本帝国憲法の停止を検討する程(5月19日山縣有朋宛の桂書簡(「山縣有朋文書」))の危機的状況を迎えていた。例文帳に追加

That cabinet disapproved of the administrative and financial reform plan, which was made by Yoshihito OKUDA, the Director-General of the Cabinet Legislation Bureau, and made him resign; Ito and other members of the Seiyu party were enraged by that and attacked the cabinet, which led to such a critical situation as the Constitution of the Empire of Japan might be abandoned (from Katsura's letter to Aritomo YAMAGATA on May 19 ('Aritomo YAMAGATA monjo' [written materials]).  - Wikipedia日英京都関連文書対訳コーパス

幼児又は児童が自分自身で、音符マーカーを五線譜の線譜マーカー上に適当に付着するだけで、この音符マーカーから当該位置に応じた音高が発音するので、幼児や児童でもこの音を聞きながら、繰り返し遊ぶ事が出来、の助けや音楽教師が不用で、で遊びながら絶対音感を身につける事ができる。例文帳に追加

To enable even a baby or a child to repeatedly play while listening to a sound having a pitch in accordance with a certain position from a note marker, the sound being produced only by properly sticking the note marker to a notation marker of a staff notation by himself/herself, and to obtain a sense of absolute pitch while playing alone without needing any parent assistance or music teacher. - 特許庁

例文

従来の金属製乃至セラミックス製工骨材料に比べ、生体和性に優れ、方、ハイドロキシアパタイト製乃至β−TCP製の骨再生用足場材に比べ、その治癒期間が短く、その耐久性についても大幅に改善した、骨治療用材料、具体的には骨再生用チタン製足場材の提供。例文帳に追加

To provide a footing material made of titanium for bone regeneration which is superior in biological affinity compared with a conventional artificial bone material made of metal or ceramics, and with which a healing time is shortened compared with that with a footing material made of hydroxyapatite or β-TCP (an invivo absorbable ceramic) and whose durability is much improved. - 特許庁

例文

第二百八十条の三 法第百六十条第号の三(国内源泉所得)に規定する政令で定める対価は、土地等(国内にある土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この条において同じ。)の譲渡による対価(その金額が億円を超えるものを除く。)で、当該土地等を自己又はその族の居住の用に供するために譲り受けた個から支払われるものとする。例文帳に追加

Article 281-3 The consideration specified by a Cabinet Order prescribed in Article 161(i)-3 (Domestic Source Income) of the Act shall be the consideration for the transfer of land, etc. (land or any right on land, or any building and auxiliary equipment or structure thereof, all of which are located in Japan; hereinafter the same shall apply in this Article) (excluding one that amounts to more than 100 million yen), which is paid by an individual who has received the said land, etc. for the purpose of using it as his/her own residence or his/her relative's residence.  - 日本法令外国語訳データベースシステム

しかし、奈良時代はとかく政争が多かったが、大伴氏もそれに関わる事が多く、長屋王の変では長屋王としかった旅は事件前後に時的に大宰府に左遷された程度で済んだが、橘奈良麻呂(橘諸兄の息子)の変では古麻呂は拷問死、大伴古慈悲は流罪(称徳天皇崩御後に復帰。)に処された。例文帳に追加

The Nara Period was marked by political strife in which the Otomo clan was often involved and in Nagayao no Hen (the Conspiracy of Nagayao), Tabito, who was close to Nagayao, was temporarily transferred to Dazaifu as punishment, while in TACHIBANA no Naramaro no Hen (the Conspiracy of TACHIBANA no Moroe, which involved the son of TACHIBANA no Moroe), Komoro was tortured to death and OTOMO no Kojihi was deported, not to return until after the demise of the Emperor Shotoku.  - Wikipedia日英京都関連文書対訳コーパス

足助氏はその後も御家として存続したが、4代目惣領・足助重方とその子・足助重は官位を有し昇殿をも許されるなど朝廷との繋がりは依然として深く、加えて族の中には有力御家安達氏との縁戚がおり、弘安8年(1285年)の霜月騒動で族の足助重房が連座して滅ぼされたことなどから、次第に鎌倉幕府への不満を強めていくこととなる。例文帳に追加

After that, the Asuke clan survived as a vassal of the shogunate, but its relationship with the Imperial Court was still so close that the fourth head, Shigekata ASUKE, and his son Chikashige ASUKE had been given official rank and allowed to enter the denjo room in the palace; moreover, its dissatisfaction with the Kamakura bakufu increased because of problems such as the Shimotsuki Affair in 1285, in which Shigefusa ASUKE was involved and destroyed because, in the Asuke clan, there were relatives of the powerful gokenin (an immediate vassal of the shogunate in the Kamakura and Muromachi through Edo periods), Adachi clan.  - Wikipedia日英京都関連文書対訳コーパス

第三十三条の三 児童相談所長は、時保護を加えている間に児童が逃走し、又は死亡した場合において、遺留物があるときは、これを保管し、且つ、前条第三項の規定により権利者に返還しなければならない物を除き、これを当該児童の保護者若しくは族又は相続に交付しなければならない。例文帳に追加

Article 33-3 (1) In the case where a child under temporary custody escapes or dies, when there are any articles left behind, the child guidance center's director shall retain and deliver them to said child's guardian or relative or his/her heir, excluding the things to be returned to their right holders pursuant to the provision of paragraph (3) of the preceding Article.  - 日本法令外国語訳データベースシステム

この言葉で表現されるように、鸞は、それまでの浄土教義とは異なり、信心は阿弥陀仏から間に与えられるものであり、その信心を受容することで、浄土に往生でき、現在・現時点で仏となることが決定している(念発起住正定聚、平生業成、即得往生住不退転)とした。例文帳に追加

As this term indicated, Shinran explained that, unlike the creed of pure land teachings until then, he made faith, conferred upon the individual by Amida Buddha, the sole precondition for attainment of birth in the Pure Land and for guarantee to become a Buddha at this moment and in this world (Ichinenhokki jushojoju, Heizei-gogyo, and Sokutokuojo jufutaiten: all these verses expound Shinran's concept of "Genseishojoju").  - Wikipedia日英京都関連文書対訳コーパス

これらを踏まえ、中小企業と材に関連する諸課題に取り組んでいく上では、中小企業が多様で魅力的な就業機会を提供していることが、特に若年者とそのの年代に層理解されるよう、政府を始め社会全体で取り組み、勤労の価値についての認識と勤労意欲が社会全体に高まるようにしていくことが重要である。例文帳に追加

In view of these relations, in order to tackle the various issues concerning SMEs and human resources, it is important that the Government and society as a whole work to increase recognition of the value of work and strengthen the work ethic so that the provision of diverse and attractive employment opportunities by SMEs is better understood by young people and their parents' generation in particular. - 経済産業省

特定量の油溶性有効成分を特定量の油性液化ガスを含有する油相中に溶解し、水相とエマルジョンを形成することにより、体に塗布すると有効成分が均に付着して、有効成分の効果を最大限に発揮することができるエアゾール組成物を提供すること。例文帳に追加

To provide an aerosol composition which allows an active ingredient to uniformly attach to a human body when applied to the human body to enable exhibiting the maximum effect of the active ingredient by dissolving a specific amount of the oil soluble active ingredient in an oil phase containing a specific amount of a lipophilic liquefied gas to form an emulsion with an aqueous phase. - 特許庁

その後も、部の々は攘夷運動を進めようとした(草莽)が、明治2年(1869年)に入ると、明治政府は公議所・上局から上げられた「公議輿論」が攘夷は不可能であるという意見であったことを理由に「開国和」を国是として以後は攘夷を議題としないことを決定(5月28日)した。例文帳に追加

Even after that, some ordinary citizens tried to continue the Joi movement; however, because the kogi-yoron (public deliberation) issued by the Kogisho (the lower house) and the Jokyoku (a law-making body) expressed the judgment that joi (the expelling of the barbarians) was not possible, the Meiji government adopted a national policy of "opening the country up and establishing friendly relations with other countries" (kaikoku washin) in 1869 and decided not to employ joi as part of their agenda anymore (May 28).  - Wikipedia日英京都関連文書対訳コーパス

19 第項の規定の適用がある場合において、連結法と当該連結法に係る国外関連者(法税法第百三十九条に規定する条約(以下この項及び次条第項において「租税条約」という。)の規定により租税条約の我が国以外の締約国(以下この項及び次条第項において「条約相手国」という。)の居住者又は法とされるものに限る。)との間の国外関連取引に係る第項に規定する独立企業間価格につき財務大臣が当該条約相手国の権限ある当局との間で当該租税条約に基づく合意をしたことその他の政令で定める要件を満たすときは、国税局長又は税務署長は、政令で定めるところにより、当該連結法に係る連結が同項の規定の適用により納付すべき法税に係る延滞税のうちその計算の基礎となる期間で財務大臣が当該条約相手国の権限ある当局との間で合意をした期間に対応する部分に相当する金額を免除することができる。例文帳に追加

(19) Where the provision of paragraph (1) shall apply, and with respect to the arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction conducted between a consolidated corporation and a foreign affiliated person related to the said consolidated corporation (limited to a foreign affiliated person who shall be deemed, pursuant to the provisions of a convention prescribed in Article 139 of the Corporation Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the next Article as a "tax convention"), to be a resident or corporation in the Contracting State other than Japan (hereinafter referred to in the this paragraph and paragraph (1) of the next Article as the "other Contracting State") of the tax convention), the Minister of Finance has reached an agreement under the said tax convention with the competent authority of the said other Contracting State, or any other requirement specified by a Cabinet Order is satisfied, the regional commissioner or the district director may, pursuant to the provision of a Cabinet Order, grant exemption from the part of the delinquent tax imposed with regard to the corporation tax payable by the consolidated parent corporation related to the said consolidated corporation pursuant to the provision of paragraph (1), which corresponds to the base period for the calculation of the delinquent tax for which the Minister of Finance has reached an agreement with the competent authority of the said other Contracting State.  - 日本法令外国語訳データベースシステム

3 第項及び前項前段の規定にかかわらず、第八条第項若しくは第二項、第九条第項若しくは第二項若しくは第九条の二第項の申請又は第五条第二項(第六条第五項、第六条の二第六項、第七条第五項及び第十条第五項において準用する場合を含む。)の規定による市町村の長の指定する期間内に交付される登録証明書の受領については、当該外国の同居の族(十六歳に満たない者を除く。)が当該外国又は当該外国と同居する前項第号から第三号までに掲げる者(十六歳に満たない者を除く。)に代わつてこれらを行うことができる。例文帳に追加

(3) The application in accordance with the provisions of Article 8, paragraph (1) or (2), Article 9, paragraph (1) or (2) or Article 9-2, paragraph (1) and receipt of the registration certificate under Article 5, paragraph (2) (including cases in which the said provision is applied mutatis mutandis in accordance with Article 6, paragraph (5), Article 6-2, paragraph (6), Article 7, paragraph (5) and Article 11, paragraph (5)), which has been delivered during the period designated by the mayor of the city or the head of the town or village, notwithstanding paragraph (1) and the first part of the preceding paragraph, may be undertaken by a cohabiting relative (excluding any person under the age of sixteen years) of the alien concerned on behalf of such person or any cohabitant who comes under any of items (i) through (iii) in the preceding paragraph (excluding any person under the age of sixteen years).  - 日本法令外国語訳データベースシステム

2 第九十六条の十第二項及び第九十六条の二の規定にかかわらず、組織変更をする相互会社が組織変更株式移転をする場合には、組織変更をする相互会社の社員(第九十二条の規定により発行する株式の引受及び第九十六条の九第項第九号の株式会社の株主を含む。)は、組織変更株式移転設立完全会社の成立の日に、第九十六条の九第項第六号に掲げる事項についての定めに従い、同項第五号の株式の株主となる。例文帳に追加

(2) Notwithstanding the provisions of Article 96-11, paragraph (2) and Article 96-2, the members of a converting Mutual Company (including the subscribers for the shares issued pursuant to the provision of Article 92 and the shareholders of the Stock Company set forth in Article 96-9, paragraph (1), item (ix)) shall, on the date of the establishment of the Wholly Owning Parent Company Formed by Share Transfer on Entity Conversion, become holders of the shares set forth in Article 96-9, paragraph (1), item (v) pursuant to the provision on the matters listed in Article 96-9, paragraph (1), item (vi), where the converting Mutual Company carries out a share exchange on Entity Conversion.  - 日本法令外国語訳データベースシステム

第三十条の四 金融商品取引業者(有価証券関連業を行う者に限る。以下この条(第四項を除く。)において同じ。)の取締役、会計参与(会計参与が法であるときは、その職務を行うべき社員)、監査役又は執行役は、当該金融商品取引業者の銀行等の取締役、会計参与、監査役若しくは執行役(理事、監事その他これらに準ずる者を含む。)又は使用を兼ねてはならない。例文帳に追加

Article 31-4 (1) A director, accounting advisor (when the accounting advisor is a juridical person, a member who is supposed to conduct the duty), company auditor, or executive officer of a Financial Instruments Business Operator (limited to those engaged in Securities-Related Business; hereinafter the same shall apply in this Article (excluding paragraph (4)) shall not concurrently hold a position of director, accounting advisor, company auditor, or executive officer (including any equivalent person) or work as an employee for a Parent Bank, etc. of said Financial Instruments Business Operator.  - 日本法令外国語訳データベースシステム

また、当時は商に高等教育はいらないという考え方が支配的だったが、商業教育にも力を入れ商法講習所(現橋大学)、大倉喜八郎との関係で大倉商業学校(現東京経済大学)の設立に協力したほか、創立者大隈重信との関係で早稲田大学、創立者三島中洲との交で二松学舎(現二松学舎大学)、野田(大塊)卯太郎との誼で学校法国士舘(創立者・柴田徳次郎)、井上馨に乞われ同志社大学(創立者・新島襄)の寄付金の取り纏めに関わった。例文帳に追加

Although there were ruling thoughts that higher education was not required for merchants at that time, he emphasized commercial education and cooperated for the establishment of Shoho Koushujo (current Hitotsubashi University) and Okura shogyo school (current Tokyo Keizai University) due to the relationship with Kihachiro OKURA, Waseda University due to the relationship with Shigenobu OKUMA and Nishogakusha (current Nishogakusha University) due to close relationship with the founder Nakasu MISHIMA, and Kokushikan (founder: Tokujiro SHIBATA) due to the relationship with Utaro NODA (Taikai) and was involved in coordination of donation for Doshisha University (founder: Joe NIJIMA) at the request of Kaoru INOUE.  - Wikipedia日英京都関連文書対訳コーパス

第二百九条 金融商品取引法第三十六条第項(顧客に対する誠実義務)、第三十七条第項(第二号を除く。)及び第二項(広告等の規制)、第三十七条の三第項(第二号及び第六号を除く。)及び第二項(契約締結前の書面の交付)、第三十七条の四(契約締結時等の書面の交付)、第三十八条(禁止行為)、第三十九条(損失補てん等の禁止)、第四十条(適合性の原則等)、第四十四条の三第項(第三号を除く。)(等又は子法等が関与する行為の制限)、第四十五条(第三号及び第四号を除く。)の規定は、資産対応証券の募集等を行う特定目的会社及び資産対応証券の募集等の取扱いを行う特定譲渡について準用する。この場合において、必要な技術的読替えは、政令で定める。例文帳に追加

Article 209 (1) The provisions of Article 36(1) (Duty of Good Faith to Customers), Article 37(1) (excluding item (ii)) and (2) (Regulation of Advertising, etc.), Article 37-3(1) (excluding item (ii) and item (vi)) and (2) (Delivery of Document Prior to Conclusion of Contract), Article 37-4 (Delivery of Document upon Conclusion of Contract, etc.), Article 38 (Prohibited Acts), Article 39 (Prohibition of Compensation of Loss, etc.), Article 40 (Principle of Suitability), Article 44-3(1) (excluding item (iii)) (Restriction on Acts Involving Parent Juridical Persons, etc. or Subsidiary Juridical Persons, etc.), and Article 45 (excluding item (iii) and item (iv)) of the Financial Instruments and Exchange Act shall apply mutatis mutandis to a Specific Purpose Company making a Public Offering, etc. of Asset-Backed Securities and a Specified Transferor handling the Public Offering, etc. of Asset-Backed Securities. In this case, any 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 前二項の規定にかかわらず、法が株式会社の総株主の議決権(株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法(平成十七年法律第八十六号)第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。次項、第八十三条第二項第二号及び第三項並びに第百六十条第二項第二号イ及びロにおいて同じ。)の過半数を有する場合には、当該法(以下この条及び第百六十条第二項第二号ロにおいて「」という。)について破産事件、再生事件又は更生事件(以下この条において「破産事件等」という。)が係属しているときにおける当該株式会社(以下この条及び第百六十条第二項第二号ロにおいて「子株式会社」という。)についての破産手続開始の申立ては、の破産事件等が係属している地方裁判所にもすることができ、子株式会社について破産事件等が係属しているときにおけるについての破産手続開始の申立ては、子株式会社の破産事件等が係属している地方裁判所にもすることができる。例文帳に追加

(3) Notwithstanding the provisions of the preceding two paragraphs, where a juridical person holds the majority of voting rights (excluding the voting rights of the shares of stock which may not be exercised for all matters that may be resolved at a shareholders meeting, and including the voting rights of the shares of stock for which the shareholder is deemed to have voting rights pursuant to the provision of Article 879(3) of the Companies Act (Act No. 86 of 2005); hereinafter the same shall apply in the following paragraph, Article 83(2)(ii) and (3) and Article 161(2)(ii)(a) and (b)) of all shareholders of a stock company, if a bankruptcy case, rehabilitation case or reorganization case (hereinafter referred to as a "bankruptcy case, etc." in this Article) is pending against said juridical person (hereinafter referred to as a "parent juridical person" in this Article and Article 161(2)(ii)(b)), a petition for commencement of bankruptcy proceedings against said stock company (hereinafter referred to as a "subsidiary stock company" in this Article and Article 161(2)(ii)(b)) may also be filed with the district court before which the bankruptcy case, etc. against the parent juridical person is pending, and if a bankruptcy case, etc. is pending against the subsidiary stock company, a petition for commencement of bankruptcy proceedings against the parent juridical person may also be filed with the district court before which the bankruptcy case, etc. against the subsidiary stock company is pending.  - 日本法令外国語訳データベースシステム

二 組織変更株式移転を伴う組織変更の場合 効力発生日において組織変更をする相互会社の社員等であった者又は組織変更後株式会社若しくは第九十六条の九第項第九号の株式会社の株主等、破産管財若しくは組織変更について承認をしなかった債権者若しくは組織変更株式移転設立完全会社の株主等若しくは破産管財例文帳に追加

(ii) In the case of an Entity Conversion accompanied by a share transfer on Entity Conversion, a person who was a member, etc. of the converting Mutual Company as of the Effective Date, or a shareholder, etc. or bankruptcy trustee of the Converted Stock Company or the Stock Company set forth in Article 96-9, paragraph (1), item (ix) or a creditor of such Stock Company who has not approved of the Entity Conversion or a shareholder, etc. or bankruptcy trustee of the Wholly Owning Parent Company Formed by Share Transfer on Entity Conversion; or  - 日本法令外国語訳データベースシステム

4 上場会社等(法第二十六条第二項第号に規定する上場会社等をいう。以下同じ。)の株式を取得したもの(以下この項において「株式取得者」という。)と同条第二項第三号に規定する株式の所有関係等の永続的な経済関係、族関係その他これらに準ずる特別の関係にあるものとして政令で定める非居住者である個又は法その他の団体(同条第項第二号から第四号までに掲げるものに該当するものに限る。以下この項、第七項第二号及び第九項第号ニ(2)並びに次条第項第四号及び第六号において「法等」という。)は、次に掲げるものとする。例文帳に追加

(4) Non-resident individuals or juridical persons or other organizations (limited to those which fall under Article 26, paragraph (1), item (ii) to item (iv) inclusive of the Act, and hereinafter referred to as "juridical person, etc." in this paragraph, paragraph (7), item (ii), paragraph (9), item (i), (d) (2) and paragraph (1), item (iv) and item (vi) of the next Article) specified by a Cabinet Order as being in a permanent economic relationship, kinship or other special relationship equivalent thereto of the ownership, etc. of the shares as provided for in paragraph (2), item (iii) of the same Article, with a person who conducted the acquisition of the shares (hereinafter referred to as "share acquisitor") of a listed company, etc. (meaning the listed company, etc. prescribed in Article 26, paragraph (2), item (i) of the Act; the same shall apply hereinafter) shall be listed as follows:  - 日本法令外国語訳データベースシステム

余が昨年を以て海外に遊ばんとするや、朋故旧余が為めに送別の莚を張る中に少壮なる英仏学士の催しになりし会あり、席上、がハイカラを着け洋服を着くるの利を述ぶる者あり、之より余が(p125/p126)外遊中、高襟党なる文字新聞に現はれて、少年学士を讒謗毀傷するの具となり、彼等が殆ど完膚なからんとするや、西園寺侯は自ら進んで新聞記者に対して、高襟党の首領なりと称し、少年学士に対する攻撃を身に引受けんとしたりき、思ふに善良なる意義に於ける高襟党の首領としては、何も彼の統治権を犯さんとするものあらざるべし、故に或は侯を以て、英国のローズベリー卿に比す、其貴族にして、平民に同情あり、其品格の崇高なる、其識見の秀徹なる--(以下略)例文帳に追加

A farewell party was given for me, who was going to study abroad, by my acquaintances and old friends, and a friend of mine in a group of young scholars who studied in the U.K. or France made a speech about a merit of wearing high collar clothes, and while I was studying abroad the word high collar (haikara) party started to appear in the newspapers after the party, used as a tool for attacking young scholars and when they were almost being knocked galley-west, Duke Saionji willingly declared himself before journalists as a don of the haikara party with a purpose of receiving all attacks against young scholars; I think that no one would dare to take his place as a don of the high collar party in an honest sense, and he, who is a match for Lord Rosebery in the U.K in that he has sympathy for the common people in spite of being a nobleman, has a noble character and excellent insights. (snip)  - Wikipedia日英京都関連文書対訳コーパス

8 国税庁の当該職員、連結の納税地の所轄税務署若しくは所轄国税局の当該職員又は連結子法の本店若しくは主たる事務所の所在地の所轄税務署若しくは所轄国税局の当該職員は、当該連結法が第六項に規定する帳簿書類又はその写しを遅滞なく提示し、又は提出しなかつた場合において、当該連結法の各連結事業年度における国外関連取引に係る第項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該連結法の当該国外関連取引に係る事業と同種の事業を営む者に質問し、又は当該事業に関する帳簿書類を検査することができる。例文帳に追加

(8) Where a consolidated parent corporation or consolidated subsidiary corporation has failed to present or submit the books and documents or copies thereof prescribed in paragraph (6) without delay, the relevant official of the National Tax Agency, the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the consolidated parent corporation's place for tax payment or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the location of the head office or principal office of the consolidated subsidiary corporation may, when it is necessary for the calculation of the said consolidated corporation's arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction in each consolidated business year, ask questions of a person who is engaged in a business that is the same type as the said consolidated corporation's business involving the said foreign affiliated transaction, or inspect the books and documents concerning the said business, to the extent considered necessary for such calculation.  - 日本法令外国語訳データベースシステム

また、天皇が道長を関白とせずに内覧に留めたのは、天皇自身が長ずるにつれ、曽祖父の醍醐天皇・祖父の村上天皇のように、摂政関白を置かずに政する事を志したのと、道長自身も、当時閣議に出られない決まりがある摂政関白よりも、内覧を兼ねたまま上(閣員の首座)として実権を掌握しようとした事が致した為で、これにより、後に大江匡房が『続本朝往生伝』で藤原実資や藤原行成等の有能な材を輩出したと称えたほど、有為な政治体制が確立した。例文帳に追加

The Emperor decided that Michinaga would be nairan (chief secretary) instead of kampaku (chief adviser) to the Emperor, once he became older, since he wanted to run the government directly instead of having a regent and kampaku, like his great-grandfather Emperor Daigo and his grandfather, Emperor MurakamiI; on the other hand, Michinaga agreed to be nairan and also the head of various sections to control the government, since the regent and kampaku weren't entitled to attend the meetings of the Cabinet; thus a strong political framework was set up and OE no Masahusa acknowledged through "Zoku Honcho Ojoden," with which talented people like FUJIWARA no Sanesuke and FUJIWARA no Yukinari were produced.  - Wikipedia日英京都関連文書対訳コーパス

「母でも事業はできる。しかし、で起業することは困難であり、複数で支え合ってやることが大事。」と語る同組合の吉森里和組合員は、「売上を拡大するという考えではなく、負担のない範囲で、お小遣い程度に稼げれば良いという考えを皆で共有していることが、うまくいっている大きな要因。」と考えており、子育てをしながら働ける場所という意識を、全員で共有することの重要性を指摘する。例文帳に追加

Member Satowa Yoshimori saysMothers can conduct business, but it is difficult to start a business aloneit is important to have many people to support one another.” Yoshimori stresses the importance of their shared view of the partnership as a place to work while raising children. She saysI think a big reason why everything is working out well is our shared understanding that we just want to earn enough for pocket money, within the range that is not a real burden, rather than trying to increase sales.”  - 経済産業省

8 その特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第項の規定の適用を受けた連結法がその適用を受けた連結事業年度後の連結事業年度において当該特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第二項の規定の適用を受けようとする場合又はその特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき同項の規定の適用を受けた連結法がその適用を受けた連結事業年度後の連結事業年度において当該特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第項の規定の適用を受けようとする場合には、あらかじめ連結の納税地の所轄税務署長の承認を受けなければならない。例文帳に追加

(8) Where a consolidated corporation, which was subject to the provisions of paragraph (1) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, seeks the application of paragraph (2) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year in consolidated business years following the one to which the provisions of paragraph (1) have been applied; or where a consolidated corporation, which was subject to the provisions of paragraph (2) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, seeks the application of paragraph (1) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year in consolidated business years following the one to which the provisions of paragraph (2) have been applied, it shall receive approval from the competent district director having jurisdiction over the consolidated parent corporation's place for tax payment, in advance.  - 日本法令外国語訳データベースシステム

特別加入している建設業の方等が復旧復興作業に伴う工作物の現状回復の事業(除染を目的として行われる高圧水による工作物の洗浄や側溝に溜まった堆積物の除去等を含む。)に従事する際に被った災害を労災保険による補償の対象とする労働者災害補償保険法施行規則の部を改正する省令が公布されたことに伴い、その内容について都道府県労働局あて通知例文帳に追加

The ordinance provides that when one masters in the construction industry, covered by the special enrollment insurance, incur accidents while restoring workpieces to the original state, as part of recovery and reconstruction work (such as washing the workpieces by high-pressure water for the purpose of decontamination and removing deposited materials piled up in gutters) they are covered by the workers' accident compensation insurance. - 厚生労働省

数少ない例外として、14代大夫の観世清とともに世阿弥伝書の収集に尽力した15代大夫の観世元章が、1772年に『習道書』に注釈を加えて出版し、座衆の部に配布したこと、元章の後援者であった田安宗武が観世大夫が所蔵する本の部を書写したこと、そして1818年に柳亭種彦が家康の蔵書であった『申楽談儀』を手に入れ、周囲の文数名が写本を作ったことが挙げられる。例文帳に追加

As only a few exceptions, together with the 14th Tayu, Kiyochika KANZE, the 15th Tayu, Motoakira KANZE, who endeavored to collect Zeami Densho, published "Shudosho" (Learning the Way) in 1772 adding annotation and distributed to a part of Za-shu; and Munetake TAYASU, Motoaki's sponsor, transcribed a part of books owned by Kanze Tayu; and in 1818, Tanehiko RYUTEI obtained "Sarugaku Dangi" (Talks about Sarugaku), which was included in Ieyasu's collection and several men of letters around his transcribed it.  - Wikipedia日英京都関連文書対訳コーパス

5 第項の規定による居住の用に供する建物の賃貸借(床面積(建物の部分を賃貸借の目的とする場合にあっては、当該部分の床面積)が二百平方メートル未満の建物に係るものに限る。)において、転勤、療養、族の介護その他のやむを得ない事情により、建物の賃借が建物を自己の生活の本拠として使用することが困難となったときは、建物の賃借は、建物の賃貸借の解約の申入れをすることができる。この場合においては、建物の賃貸借は、解約の申入れの日から月を経過することによって終了する。例文帳に追加

(5) In cases of a lease pursuant to the provisions of paragraph (1) for a building used for a residence (limited to those pertaining to buildings having floor area (in the case where a part of the building is the object of the lease, the floor area of said part) of less than 200 square meters), when it becomes difficult for the building lessee to use the building as his/her principal residence due to an unavoidable circumstance such as a work-related transfer, the receiving of medical care, or the necessity of providing care to a relative, the building lessee may request to terminate the building lease. In this case, the building lease shall be terminated when one month has passed since the day of the request to terminate.  - 日本法令外国語訳データベースシステム

2 家庭裁判所調査官は、各家庭裁判所においては、第三十条の三第項第号の審判及び調停、同項第二号の裁判(事訴訟法第三十二条第項の附帯処分についての裁判及び同条第三項の権者の指定についての裁判(以下この項において「附帯処分等の裁判」という。)に限る。)並びに第三十条の三第項第三号の審判に必要な調査その他他の法律において定める事務を掌り、各高等裁判所においては、同項第号の審判に係る抗告審の審理及び附帯処分等の裁判に係る控訴審の審理に必要な調査を掌る。例文帳に追加

(2) Family court research law clerks shall, in each Family Court, conduct necessary research for the trial and decision and conciliation referred to in Article 31-3, paragraph 1, item 1, for judicial decision referred to in item 2 of the same paragraph (limited to the judicial decision related to incidental disposition referred to in Article 32, paragraph 1 of Act for Personal Status and judicial decisions of designation of the person who has parental authority under paragraph3 of the same article (hereinafter referred to as the "Judicial Decision for Incidental Disposition") in this paragraph)), as well as for the trail and decision referred to in Article 31-3, paragraph 1, item 3, and any other affairs prescribed by other laws; and in each High Court, conduct the necessary research for proceeding of appeal from decisions referred to in item 1 of the same paragraph, and for proceeding of appeal trial at the court of second instance pertaining to Judicial Decision for Incidental Disposition.  - 日本法令外国語訳データベースシステム

もともとは元を離れて4年制大学に通うだけの経済的余裕がない者のために設立されたものであるが、他の高等教育機関との競合を避けたいとするコミュニティ・カレッジ側の思惑と、地域全体の教育水準の維持・向上、質の高い労働力を確保したいとの地域(地域企業)側のニーズが致し、次第に職業教育、生涯学習の場としての機能を担うとともに、材養成の側面から地域の産業集積を支えるようになった。例文帳に追加

Originally established for those students without the economic means to spend four years away at university, the desire of community colleges to avoid competition with other tertiary institutions coincided with the need of communities (and local companies) to maintain and boost education standards for the community as a whole to secure a high-quality labor force. Community colleges therefore began to take on job training and lifelong learning functions, providing the human resources to underpin local industrial agglomerations. - 経済産業省

第三十条 四等内の児童以外の児童を、その権を行う者又は未成年後見から離して、自己の家庭(単身の世帯を含む。)に、三月(乳児については、月)を超えて同居させる意思をもつて同居させた者又は継続して二月以上(乳児については、二十日以上)同居させた者(法令の定めるところにより児童を委託された者及び児童を単に下宿させた者を除く。)は、同居を始めた日から三月以内(乳児については、月以内)に、市町村長を経て、都道府県知事に届け出なければならない。ただし、その届出期間内に同居をやめたときは、この限りでない。例文帳に追加

Article 30 (1) If a person (excluding persons to whom children are entrusted pursuant to laws and regulations and persons who merely lodge children) starts living together with a child other than children within the fourth degree of kinship at the person's own home (including the case of a single-person household) with the intention of living together for more than 3 months (or more than 1 month, if the child is an infant) or lives together at the person's own home for consecutive 2 months or more (or 20 days or more, if the child is an infant) by separating the child from the person who has parental authority or the guardian of a minor, that person living together shall notify the prefectural governor through the mayor of municipality within 3 months (or within 1 month, if the child is an infant) from the date of start of such living together; provided, however, that this shall not apply when such living together is discontinued within this notification period.  - 日本法令外国語訳データベースシステム

南北朝時代(日本)になると、信濃小笠原氏は北朝(日本)に属し、桔梗ヶ原の戦いで南朝(日本)の宗良王を破り吉野へ駆逐した戦功で、室町時代には族が幕府の奉公衆や信濃の守護となり活躍したが、小笠原長秀が大塔合戦での敗北で守護職を罷免されるなど村上氏や諏訪氏などの有力国の統制がうまくいかず、上杉氏や斯波氏に守護職を奪われ、強力な統治体制を整えることが出来なかった。例文帳に追加

n the period of the Northern and Southern Courts (Japan), the Shinano Ogasawara clan belonging to the Northern Court (Japan) defeated Imperial Prince Muneyoshi of the Southern Court (Japan) at the Battle of Kikyogahara and drove out in Yoshino, by which the clan played active role as hokoshu (the shogunal military guard) and Shinano shugo in the Muromachi period, however, because of out-of-control powerful local lords (kokujin) such as the Murakami clan and the Suwa clan, Nagahide OGASAWARA was defeated at the Battle of Oto and therefore the position of shugoshiki (provincial constable) was superseded by the Uesugi clan and the Shiba clan, and it couldn't lay out a strong controlling system.  - Wikipedia日英京都関連文書対訳コーパス

つは、6月に企業会計審議会で臨時委員を大量に入れて、国際会計基準の反対派のを随分入れたと思うのですけれども、その中にテルモ(株式会社)という医療機器メーカーの和地(孝)名誉会長が入っていますが、テルモとオリンパスは非常にしい関係で、テルモは(オリンパスの)株主でもあります。和地さんのような、国際会計基準に反対している方を入れたということは、要するにオリンパスのようなこういう不祥事を、日本は制度的に国際会計基準を遅らせることによって入れないと。それは見せないということになるのではないですか。例文帳に追加

In June, many temporary members were added to the Business Accounting Council, including people who oppose the International Financial Reporting Standards (IFRS), such as Mr. Takashi Wachi, who is honorary chairman of Terumo Corporation, a medical equipment maker. Terumo has a very close relationship with Olympus and is a shareholder of the company. Isn't the inclusion of people who oppose IFRS in the council an attempt to conceal scandals like the Olympus case by delaying the introduction of IFRS?  - 金融庁

なお、1920年代前後に出生している二世の多くは、日本での教育費用が居留国のそれと比べて、安価であった事、または、日本文化を継承する目的で日本の学校に通う事がある種の流行になった時期があり、また、ネイティブの世のから直接日本語を習っていた場合がある為、戦時中や戦後直後に生まれた三世や四世と比べて日本語を理解出来る口が比較的多い。例文帳に追加

A relatively large number of the nisei (second-generation) unlike third or fourth generations, who were born during or after the war, understand Japanese, since many were born around the 1920s and it was popular among them to go to Japanese schools because of the need they perceived to continue Japanese culture and because education expenses in Japan were lower than that of their countries of residence; and some of them learned Japanese directly from their native Japanese parents.  - Wikipedia日英京都関連文書対訳コーパス

その間の長寛3年(1163年)、興福寺・延暦寺の抗争事件に際して、議定の場で平氏の延暦寺を支持したことで興福寺の怒りを買い、放氏される(興福寺の強訴の環として、氏寺・氏社に不利益をもたらした氏の追放を興福寺別当から氏長者に通告する、追放が解除されない限り朝廷に出仕できない)、異母弟の藤原成(母は藤原経忠の女)が後白河の平氏打倒計画に参加して処刑される(鹿ケ谷の陰謀)などの政治的危機もあったが、平氏との友好関係を維持した隆季の立場が揺らぐことはなかった。例文帳に追加

During that time, in 1163, he was in political peril, such as his banishment from the clan (as a part of the direct petition by Kofuku-ji Temple, Kofuku-ji betto (the head priest of Kofuku-ji Temple) notified the uji no choja (the head of the clan) of the banishing of the clan member who disadvantaged the Uji-dera Temple (temple built for praying clan's glory) and Uji-sha Shrine (shrine built for praying clan's glory), and unless the banishment was rescinded the banished clan member was not allowed to serve in the Imperial Court and the execution of his youger step brother, FUJIWARA no Narichika (his mother was a daughter of FUJIWARA no Tsunetada), for participating in Emperor Goshirakawa's scheme to bring down the Taira clan (the Shikagatani Plot), because he angered Kofuku-ji Temple for supporting the pro-Taira clan Enryaku-ji Temple at gijo no ba (the site where an agreement was to take place) during Kofuku-ji Temple and Enryaku-ji Temple Feuding Incident, but Takasue, who maintained an amicable relationship with the Taira clan, stood firmly on his ground.  - Wikipedia日英京都関連文書対訳コーパス

(5) 請求及び世帯をにする近者に,働いて得た収入又は年金とみなされない収入(例えば,奨学金,教育関連の給付金,社会保障支給,失業手当,その他の定期的な金銭的給付,事業撤退,不動産賃貸,利子収入,為替利得,配当収入)がある場合は,郵便証明書,銀行口座明細書,出納係によるこれらの収入の証明書又は収入を証明するに相応しい他の書類を添付しなければならない。例文帳に追加

(5) If the applicant and the close relative living in one common household with him have an income not considered as work-related income or pension (e. g. scholarship, benefits related to education, provisions based on social insurance, unemployment allowance, other regular pecuniary benefits, withdrawal of business, letting out of real estate, interest income, exchange gain, dividend income), the postal certificate, bank account statement, cashier's certificate of these incomes or other documents suitable for certifying the income shall be attached. - 特許庁

八 主要株主(ただし、当該主要株主が十に満たない場合にあっては、所有する議決権(法第八十六条第項に規定する議決権をいう。以下この号において同じ。)の数の上位十名をいう。以下同じ。)の氏名又は商号若しくは名称、住所又は所在地、所有する議決権の議決権の総数に対する割合及び申請者との関係(主要株主が申請者の役職員又は会社(財務諸表等の用語、様式及び作成方法に関する規則第八条第三項に規定する会社をいう。以下同じ。)、子会社若しくは関連会社若しくはその役職員である場合に限る。)を記載した書面例文帳に追加

(viii) a document stating the Major Shareholders (provided, however, that in cases where said Major Shareholders are less than 10 persons, meaning the top 10 holders in descending order of the number of Voting Rights (which means a Voting Right prescribed in Article 86, paragraph (1) of the Act; hereinafter the same shall apply in this item) held thereby; the same shall apply hereinafter), listing their names, trade names, addresses, proportions of the Voting Rights held to the total number of Voting Rights, and relationships with the applicant (limited to cases where Major Shareholders are officers and employees of the applicant, the Parent Company (which means a Parent Company prescribed in Article 8, paragraph (3) of the Ordinance on Terminology, Forms and Preparation Methods of Financial Statements, etc.; the same shall apply hereinafter), Subsidiary, Affiliated Company, or its officers or employees);  - 日本法令外国語訳データベースシステム

171.6「公演」とは,視聴覚著作物以外の著作物の場合にあっては,直接に又は何らかの装置若しくは方法の使用により著作物を口述し,演奏し,踊り,演じ,その他実演することをいい,視聴覚著作物の場合にあっては,その連の映像を表示し,かつ,それに伴う音を聞き取れるようにすることをいい,また,録音物の場合にあっては,1の家族及びその家族の密な知からなる通常の規模の数を超える者が,同じ場所で同じ時に又は異なった場所に若しくは異なった時に居るか又は居ることができるかに拘らず,ある場所に居るか居ることができ,かつ,実演が171.3の規定にいう伝達を必要としないで知覚されることができる場所で当該録音された音を聞き取れるようにすることをいう。例文帳に追加

171.6. “Public performance,” in the case of a work other than an audiovisual work, is the recitation, playing, dancing, acting or otherwise performing the work, either directly or by means of any device or process; in the case of an audiovisual work, the showing of its images in sequence and the making of the sounds accompanying it audible; and, in the case of a sound recording, making the recorded sounds audible at a place or at places where persons outside the normal circle of a family and that family’s closest social acquaintances are or can be present, irrespective of whether they are or can be present at the same place and at the same time, or at different places and/or at different times, and where the performance can be perceived without the need for communication within the meaning of Subsection 171.3; - 特許庁

7 第項第号の計算をする場合において、同号の規定によりその例に準ずるものとされる法税法第三十三条及び第四十二条から第五十三条までの規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第六十五条の七から第六十五条の九まで(法第六十五条の七第項の表の第十九号に係る部分に限る。)、第六十七条の十二第二項及び第六十七条の十三第二項の規定により当該各事業年度において損金の額に算入されることとなる金額があるときは、当該各事業年度に係る法第六十八条の九十第五項の連結確定申告書に当該金額の損金算入に関する明細書の添付がある場合に限り、当該金額を当該各事業年度の調整所得金額の計算上、損金の額に算入する。ただし、その添付がなかつたことについて連結の納税地の所轄税務署長がやむを得ない事情があると認める場合において、当該明細書の提出があつたときは、この限りでない。例文帳に追加

(7) When making a calculation set forth in paragraph (1)(i), if there is any amount to be included in deductible expenses in the relevant business year, pursuant to the provisions of Article 33 and Articles 42 to Article 53 of the Corporation Tax Act, and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 65-7 to Article 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7(1) of the Act), Article 67-12(2) and Article 67-13(2) of the Act, whose provisions shall be applicable under the provisions of the said item, the said amount shall be included in deductible expenses for calculating the amount of adjusted income for the relevant business year, only when detailed statements concerning the inclusion of the said amount in deductible expenses are attached to a consolidated final return form for the relevant business year set forth in Article 68-90(5) of the Act; provided, however, that this shall not apply when the competent district director having jurisdiction over the consolidated parent corporation's place for tax payment finds that there was any compelling reason for the failure to attach detailed statements and the said detailed statements have been submitted.  - 日本法令外国語訳データベースシステム

6 国税庁の当該職員、連結の納税地の所轄税務署若しくは所轄国税局の当該職員又は連結子法の本店若しくは主たる事務所の所在地の所轄税務署若しくは所轄国税局の当該職員が、当該連結法にその各連結事業年度における国外関連取引に係る第項に規定する独立企業間価格を算定するために必要と認められる帳簿書類(その作成又は保存に代えて電磁的記録(電子的方式、磁気的方式その他のの知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。)の作成又は保存がされている場合における当該電磁的記録を含む。以下この条において同じ。)又はその写しの提示又は提出を求めた場合において、当該連結法がこれらを遅滞なく提示し、又は提出しなかつたときは、税務署長は、次の各号に掲げる方法(第二号に掲げる方法は、第号に掲げる方法を用いることができない場合に限り、用いることができる。)により算定した金額を当該独立企業間価格と推定して、当該連結事業年度の連結所得の金額又は連結欠損金額につき法税法第二条第四十三号に規定する更正(第十六項において「更正」という。)又は同条第四十四号に規定する決定(第十六項において「決定」という。)をすることができる。例文帳に追加

(6) Where the relevant official of the National Tax Agency, the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over a consolidated parent corporation's place for tax payment or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the location of the head office or principal office of a consolidated subsidiary corporation has requested the said consolidated corporation to present or submit the books and documents that are considered to be necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction conducted by the consolidated corporation in each consolidated business year or copies of such books and documents (in the case where the consolidated corporation, instead of preparing or preserving such books and documents, prepares or preserves electromagnetic records (meaning records made in an electronic form, a magnetic form, or any other form not recognizable to human perception, which are used in information processing by computers), such electromagnetic records shall be included; hereinafter the same shall apply in this Article), if the said consolidated corporation has failed to present or submit these books and documents or copies thereof without delay, the district director may presume the amount calculated by the method listed in any of the following items (the method listed in item (ii) may be applied only where the method listed in (i) is unavailable) to be the said arm's length price, and thereby make a reassessment prescribed in Article 2(xliii) of the Corporation Tax Act (referred to in paragraph (16) as a "reassessment") or a determination prescribed in item (xliv) of the said Article (referred to in paragraph (16) as a "determination") with respect to the said consolidated corporation's amount of consolidated income or amount of consolidated loss for the relevant consolidated business year:  - 日本法令外国語訳データベースシステム

第六十八条の八十八の二 連結が租税条約の規定に基づき国税庁長官に対し当該租税条約に規定する申立てをした場合には、税務署長等(国税通則法第四十六条第項に規定する税務署長等をいう。以下この条において同じ。)は、当該申立てに係る前条第十六項第号に掲げる更正決定により納付すべき法税の額(当該申立てに係る条約相手国との間の租税条約に規定する協議の対象となるものに限る。)及び当該法税の額に係る同法第六十九条に規定する加算税の額として政令で定めるところにより計算した金額を限度として、当該申立てをした者の申請に基づき、その納期限(同法第三十七条第項に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。)から当該条約相手国の権限ある当局との間の合意に基づく同法第二十六条の規定による更正があつた日(当該合意がない場合その他の政令で定める場合にあつては、政令で定める日)の翌日から月を経過する日までの期間(第七項において「納税の猶予期間」という。)に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法税の額以外の国税の滞納がある場合は、この限りでない。例文帳に追加

Article 68-88-2 (1) Where a consolidated parent corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the Commissioner of the National Tax Agency, the district director, etc. (meaning the district director, etc. prescribed in Article 46(1) of the Act on General Rules for National Taxes; hereinafter the same shall apply in this Article) may, upon application by the consolidated corporation that has filed the objection, grant a grace of tax payment, up to the amount calculated pursuant to the method specified by a Cabinet Order as the amount of corporation tax payable based on the reassessment or determination listed in paragraph (16)(i) of the preceding Article which pertains to the objection (limited to the amount to be covered by the consultation prescribed in the tax convention with the other Contracting State which pertains to the objection), including the amount of additional tax prescribed in Article 69 of the said Act with regard to the said amount of corporation tax, for the period from the due date for tax payment (meaning the due date for tax payment prescribed in Article 37(1) of the said Act; in the case where the application has been filed after the due date for tax payment, the period shall start from the date of the filing of the said application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provision of Article 26 of the said Act based on an agreement with the competent authority of the other Contracting State (in the case where there is no such agreement or in any other case specified by a Cabinet Order: the date specified by a Cabinet Order) (this period shall be referred to as the "grace period for tax payment" in paragraph (7)); provided, however, that this shall not apply where the consolidated corporation that has filed the application has been, at the time of filing the application, delinquent in payment of national tax other than the said amount of corporation tax.  - 日本法令外国語訳データベースシステム

2 刑事施設の長は、被収容者の保管私物(法務省令で定めるものを除く。)の総量(以下この節において「保管総量」という。)が保管限度量(被収容者としての地位の別ごとに被収容者当たりについて保管することができる物品の量として刑事施設の長が定める量をいう。以下この節において同じ。)を超えるとき、又は被収容者について領置している物品(法務省令で定めるものを除く。)の総量(以下この節において「領置総量」という。)が領置限度量(被収容者としての地位の別ごとに被収容者当たりについて領置することができる物品の量として刑事施設の長が定める量をいう。以下この節において同じ。)を超えるときは、当該被収容者に対し、その超過量に相当する量の物品について、族その他相当と認める者への交付その他相当の処分を求めることができる。腐敗し、又は滅失するおそれが生じた物品についても、同様とする。例文帳に追加

(2) In cases where the total volume of self-retained articles (except those specified by a Ministry of Justice Ordinance) of an inmate (hereinafter referred to as "total self-retention volume" in this Section) exceeds the maximum self-retention volume (i.e. a volume determined by the warden of the penal institution according to the respective status as an inmate as the volume of articles which may be self-retained by each inmate; hereinafter the same shall apply in this Section), or where the total volume of articles (except those specified by a Ministry of Justice Ordinance) retained for an inmate (hereinafter referred to as "total retention volume" in this Section) exceeds the maximum retention volume (i.e. a volume determined by the warden of the penal institution according to the respective status as an inmate as the volume of articles which may be retained; hereinafter the same shall apply in this Section), the warden of the penal institution may request the inmate to render such portion of the articles that is equivalent to the volume in excess to the inmate's relative or other persons considered to be appropriate, or to make other appropriate dispositions. The same shall apply to the articles which have come to be decomposed or perish.  - 日本法令外国語訳データベースシステム

例文

生涯苦心致され候中にも、古史伝は最初文化の末頃より草稿取り掛かり、文政の始め頃に、成文二巻程は、ざっと稿本成り候ところ、段々見識博くあいなり、殊に故鈴屋大の御遺教をも相伺れ候て、いよいよ以って、世界悉く我が皇大神達の御鎔造(ツクリカタメ)なされたる事を感得致され候に付、古史伝は先ず差し置き、赤縣州を始め、印度及び西洋の古伝をも悉く皆探索網羅して、其の上にて、充分に古史の註解をと存し込まれ候て、文政の半ば頃より、専ら外国の学に困苦致され、凡そ廿余年も歳月を過ごされ候て、赤縣太古傳を初め、即ち今此れある丈の著述は出来候へ共、中々もって先の心底に叶ひ候事には此れ無く候へ共、大抵は見当も付き候に依っては、私を始め門の中の所存にも、段々時節後れ、先も老年に成られ候に付き、先ず先ず外国の所は大抵にして差し置かれ、古史伝の清撰をしきりて、相願い催促致し候て、天保10年頃より、漸々と其の方にも趣かれ候所、言語規則の書之無きに付き、余儀なく五十音義の撰にかかり、凡そヵ年ほど打ち過ぎられ候所、旧幕府の命に依って秋田へ放逐、尤も同所は本国の事、族共も少なからず、第旧君侯より厚く恩遇も之有りて会計の辛苦は薄らぎ候へ共、著述致す可き遑なく、此処両三年心配致され候内に病を発し入幽致され候次第にて残念至極にて御座候。例文帳に追加

Our teacher dedicated his life to the study requiring great pains; as to "Koshi-den", at the end of the Bunka era (1804-1818), he began to write the draft, and by the early Bunsei era (1818-1830), about 12 volumes had been completed; however, by that time, he had also gradually gained an insight into the study and understood the teachings of the master of Suzunoya (Norinaga MOTOORI), then he realized that this world was the product of our great gods of Japan, so he decided to suspend "Koshi-den" temporarily, and first explore and read through all the past annotations of the histories of our country as well as those of India and Europe to use new knowledge to his advantage in writing "Koshi-den"; therefore, since the middle of the Bunsei era, he intensly studied foreign literature and culture mainly, and during a period of over 20 years, he completed almost all his works, which he left for us, including "Sekiken Taiko-den" (Japanese Early History); although he was never satisfied with his works, his students, of course, including myself, with a feeling of gratitude, thought that our master had succeeded in completing most his researches and studies, and were concerned about the delay in completing "Koshi-den" and because of our master's age, we repeatedly begged him to restart the writing, then thankfully at about the 10th year of the Tenpo era (1839), he restarted; however, he was requested to write on linguistic methods so he began to write "Goju Ongi" (Pronunciation and Meaning of 50 Kana) and suspended "Koshi-den" again; after a year, he was banished to Akita Province by order of the former bakufu (Japanese feudal government headed by a shogun), fortunately since Akita was his hometown and there were many relatives of his, besides the former load treated him very kindly, they relieved him off poor living, although under those conditions, he had no time to finish the remaining works; he was always concerned about those unfinished works, and after only a few years, he became sick and regrettably died.  - Wikipedia日英京都関連文書対訳コーパス

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