「一箇」に関連した英語例文の一覧と使い方(77ページ目) - Weblio英語例文検索

２(f)若しくは(g)又は３の規定の適用については、次に定めるところによる。(a)源泉徴収による課税については、一方の締約国の居住者は、その所得、利得又は収益の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）に先立つ十二箇月の期間を通じて２(f)若しくは(g)又は３に規定する要件を満たしているときに、当該支払が行われる課税年度又は賦課年度について当該要件を満たすものとする。(b)その他のすべての場合については、一方の締約国の居住者は、その所得、利得又は収益の支払が行われる課税年度又は賦課年度の総日数の半数以上の日において２(f)若しくは(g)又は３に規定する要件を満たしているときに、当該支払が行われる課税年度又は賦課年度について当該要件を満たすものとする。例文帳に追加

Where the provisions of subparagraphs (f) or (g) of paragraph 2 or the provisions of paragraph 3 of this Article apply: (a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in the relevant subparagraph or paragraph for the taxable year or chargeable period in which the payment is made if such resident satisfies those conditions during the twelve month period preceding the date of payment of an item of income, profit or gain (or, in the case of dividends, the date on which entitlement to the dividends is determined); (b) for all other cases, a resident of a Contracting State shall be considered to satisfy the conditions described in subparagraphs (f) or (g) of paragraph 2 or in paragraph 3 of this Article for the taxable year or chargeable period in which the payment is made if such resident satisfies those conditions on at least half the days of the taxable year or chargeable period.  - 財務省

１の規定にかかわらず、一方の締約国の居住者が他方の締約国内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに掲げる要件を満たす場合には、当該一方の締約国においてのみ租税を課することができる。(a)当該課税年度において開始又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約国内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約国の居住者でない雇用者又はこれに代わる者から支払われるものであること。(c)報酬が雇用者の当該他方の締約国内に有する恒久的施設によって負担されるものでないこと。例文帳に追加

Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first- mentioned Contracting State if: (a) the recipient is present in that other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelvemonth period commencing or ending in the taxable year concerned; (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting State; and (c) the remuneration is not borne by a permanent establishment which the employer has in that other Contracting State.  - 財務省

２ 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者においても、当該一方の締約者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者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十パーセント以上を直接又は間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)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

2. However, such dividends may also be taxed in the Contracting Party of which the company paying the dividends is a resident and according to the laws of that Contracting Party, but if the beneficial owner of the dividends is a resident of the other Contracting Party, 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 or indirectly, for the period of six months ending on the date on which entitlement to the dividends is determined, at least 10 per cent of the voting shares of the company paying the dividends; or (b) 10 per cent of the gross amount of the dividends in all other cases.  - 財務省

２ １の規定にかかわらず、一方の締約者の居住者が他方の締約者内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに規定する要件を満たす場合には、当該一方の締約者においてのみ租税を課することができる。(a)当該課税年度において開始し、又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約者内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約者の居住者でない雇用者又はこれに代わる者から支払われるものであること。(c)報酬が雇用者の当該他方の締約者内に有する恒久的施設によって負担されるものでないこと。例文帳に追加

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting Party in respect of an employment exercised in the other Contracting Party shall be taxable only in the first-mentioned Contracting Party if: (a) the recipient is present in that other Contracting Party for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the taxable year concerned; (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting Party; and (c) the remuneration is not borne by a permanent establishment which the employer has in that other Contracting Party.  - 財務省

２ 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十パーセント以上に相当する株式を直接又は間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)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

2. 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 or indirectly, shares representing at least 10 per cent of the voting power of the company paying the dividends for the period of six months ending on the date on which entitlement to the dividends is determined; or b) 10 per cent of the gross amount of the dividends in all other cases.  - 財務省

２ １の規定にかかわらず、一方の締約国の居住者が他方の締約国内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに規定する要件を満たす場合には、当該一方の締約国においてのみ租税を課することができる。(a)当該課税年度において開始し、又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約国内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約国の居住者でない雇用者又はこれに代わる者から支払われるものであること。(c)報酬が雇用者の当該他方の締約国内に有する恒久的施設によって負担されるものでないこと。例文帳に追加

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned Contracting State if: a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the taxable year concerned, b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting State, and c) the remuneration is not borne by a permanent establishment which the employer has in that other Contracting State.  - 財務省

４ ２(e)又は３の規定の適用については、次に定めるところによる。(a)源泉徴収による課税については、一方の締約国の居住者は、その所得の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）に先立つ十二箇月の期間を通じて２(a)又は３に規定する要件を満たしているときは、当該支払が行われる課税年度について当該要件を満たすものとする。(b)その他のすべての場合については、一方の締約国の居住者は、その所得が取得される課税年度の総日数の半数以上の日において２(e)又は３に規定する要件を満たしているときは、当該課税年度について当該要件を満たすものとする。例文帳に追加

4. Where the provisions of subparagraph e) of paragraph 2 or paragraph 3 apply: a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph or paragraph for the taxable year in which the payment of an item of income is made if such resident satisfies those conditions during the twelve month period preceding the date of the payment or, in the case of dividends, the date on which entitlement to the dividends is determined; and b) for all other cases, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph or paragraph for the taxable year in which the item of income is derived if such resident satisfies those conditions on at least half the days of the taxable year. - 財務省

２　第九十七条第三項及び会社法第七編第二章第二節（第八百四十七条第二項、第八百四十九条第二項及び第五項並びに第八百五十一条を除く。）（株式会社における責任追及等の訴え）の規定は、第百十七条の規定による同条に規定する特定目的会社の取締役の責任を追及する訴え並びに前条の規定及び前項において準用する同法第四百六十四条の規定による特定目的会社の取締役の責任を追及する訴えについて準用する。この場合において、同法第八百四十七条第一項中「六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き株式を有する株主（第百八十九条第二項の定款の定めによりその権利を行使することができない単元未満株主を除く。）」とあるのは「特定社員又は六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き優先出資を有する優先出資社員」と、同条第三項から第五項まで及び第七項中「株主」とあるのは「特定社員又は優先出資社員」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

(2) The provisions of Article 97(3) of this Act and the provisions of Part VII, Chapter II, Section 2 (excluding Article 847(2), Article 849(2) and (5) and Article 851) (Action for Pursuing the Liability, etc. of a Stock Company) of the Companies Act shall apply mutatis mutandis to an action seeking liability filed against the director of a Specific Purpose Company under the provisions of Article 117 and to an action seeking liability filed against the director of a Specific Purpose Company under the provisions of the preceding Article and Article 464 of the Companies Act as applied mutatis mutandis pursuant to the preceding paragraph. In this case, the phrase "A shareholder (excluding a Holder of Shares Less than One Unit who is unable to exercise right pursuant to the provisions of the articles of incorporation under Article 189(2)) having the shares consecutively for the preceding six months or more (or, in cases where a shorter period is prescribed in the articles of incorporation, such period or more)" in Article 847(1) of the Companies Act shall be deemed to be replaced with "A Specified Equity Member or a Preferred Equity Member who has held Preferred Equity continuously for the preceding six months or longer (if a shorter period is provided for in the articles of incorporation, such a period or longer)," the term "shareholder" in Article 847(3) to (5) inclusive and (7) of the Companies Act shall be deemed to be replaced with "Specified Equity Member or Preferred Equity Member," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

第八百四十七条　六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き株式を有する株主（第百八十九条第二項の定款の定めによりその権利を行使することができない単元未満株主を除く。）は、株式会社に対し、書面その他の法務省令で定める方法により、発起人、設立時取締役、設立時監査役、役員等（第四百二十三条第一項に規定する役員等をいう。以下この条において同じ。）若しくは清算人の責任を追及する訴え、第百二十条第三項の利益の返還を求める訴え又は第二百十二条第一項若しくは第二百八十五条第一項の規定による支払を求める訴え（以下この節において「責任追及等の訴え」という。）の提起を請求することができる。ただし、責任追及等の訴えが当該株主若しくは第三者の不正な利益を図り又は当該株式会社に損害を加えることを目的とする場合は、この限りでない。例文帳に追加

Article 847 (1) A shareholder (excluding a Holder of Shares Less than One Unit who is unable to exercise rights pursuant to the provisions of the articles of incorporation) having the shares consecutively for the preceding six months or more (or, in cases where a shorter period is prescribed in the articles of incorporation, such period or more) may demand the Stock Company, in writing or by any other method prescribed by the applicable Ordinance of the Ministry of Justice, to file an action for pursuing the liability of an incorporator, Director at Incorporation, Company Auditor at Incorporation, Officer, etc. (meaning the Officer, etc. prescribed in Article 423(1); hereinafter the same shall apply in this Article) or liquidator, an action seeking the return of the benefits set forth in Article 120(3) or an action seeking payment under the provisions of Article 212(1) or Article 285(1) (hereinafter referred to as an "Action for Pursuing Liability, etc." in this Section); provided, however, that this shall not apply in cases where the purpose of the Action for Pursuing Liability, etc. is to seek unlawful gains of such shareholder or a third party or to inflict damages on such Stock Company.  - 日本法令外国語訳データベースシステム

第六十四条　社員総会の決議の内容が資産流動化計画に違反するときは、社員、取締役、監査役、清算人、特定社債権者、特定約束手形の所持人又は特定目的借入れに係る債権者は、社員総会の決議の日から三箇月以内に、訴えをもって当該決議の取消しを請求することができる。当該決議の取消しにより取締役、監査役又は清算人（第七十六条第一項（第百六十八条第五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む。）となる者も、同様とする。例文帳に追加

Article 64 (1) If the details of a resolution made at a general meeting of members are in violation of the Asset Securitization Plan, a member, director, company auditor, liquidator, Specified Bondholder, holder of a Specified Promissory Note, or creditor pertaining to a Specified Promissory Note may request the rescission of said resolution by filing an action within three months from the date that the resolution was made at the general meeting of members. The same shall apply to a person who is to become a director, company auditor, or liquidator (including a person who holds the rights and obligations of a director, company auditor, or liquidator under Article 76(1) (including the cases where it is applied mutatis mutandis pursuant to Article 168(5))) as a result of the rescission of said resolution.  - 日本法令外国語訳データベースシステム

第二百九十三条　株式会社が次の各号に掲げる行為をする場合において、当該各号に定める新株予約権に係る新株予約権証券（当該新株予約権が新株予約権付社債に付されたものである場合にあっては、当該新株予約権付社債に係る新株予約権付社債券。以下この款において同じ。）を発行しているときは、当該株式会社は、当該行為の効力が生ずる日までに当該株式会社に対し当該新株予約権証券を提出しなければならない旨を当該日の一箇月前までに、公告し、かつ、当該新株予約権の新株予約権者及びその登録新株予約権質権者には、各別にこれを通知しなければならない。例文帳に追加

Article 293 (1) In cases where a Stock Company carries out an act listed in the following items, if it has issued Share Option certificates representing the Share Options provided for in such items (if such Share Options are attached to Bonds with Share Option, hereinafter in this Subsection referring to the certificates of Bonds with Share Option representing such Bonds with Share Option), such Stock Company shall, more than one month prior to the day when such act takes effect, give public notice to the effect that such Share Option certificates shall be submitted to such Stock Company before such day, and a separate notice to such effect to each holder of such Share Options and each registered pledgee of such Share Options:  - 日本法令外国語訳データベースシステム

第三百五条　株主は、取締役に対し、株主総会の日の八週間（これを下回る期間を定款で定めた場合にあっては、その期間）前までに、株主総会の目的である事項につき当該株主が提出しようとする議案の要領を株主に通知すること（第二百九十九条第二項又は第三項の通知をする場合にあっては、その通知に記載し、又は記録すること）を請求することができる。ただし、取締役会設置会社においては、総株主の議決権の百分の一（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権又は三百個（これを下回る数を定款で定めた場合にあっては、その個数）以上の議決権を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する株主に限り、当該請求をすることができる。例文帳に追加

Article 305 (1) Shareholders may demand the directors that, no later than eight weeks (or, in cases where any period less than that is provided for in the articles of incorporation, such period) prior to the day of the shareholders meeting, shareholders be notified of the summary of the proposals which such demanding shareholders intend to submit with respect to the matters that are the purpose of the shareholders meeting (or, in cases where a notice pursuant to paragraph (2) or paragraph (3) of Article 299 is to be given, such summary be specified or recorded in that notice); provided, however, that, for a Company with Board of Directors, only shareholders having consecutively for the preceding six months or more (or, in cases where shorter period is prescribed in the articles of incorporation, such period or more) not less than one hundredth (1/100) (or, in cases where lesser proportion is prescribed in the articles of incorporation, such proportion) of the votes of all shareholders or not less than three hundred (or, in cases where lesser number is prescribed in the articles of incorporation, such number of) votes of all shareholders may make such demand.  - 日本法令外国語訳データベースシステム

第二十七条　二次健康診断を受けた労働者から当該二次健康診断の実施の日から三箇月を超えない期間で厚生労働省令で定める期間内に当該二次健康診断の結果を証明する書面の提出を受けた事業者（労働安全衛生法第二条第三号に規定する事業者をいう。）に対する同法第六十六条の四の規定の適用については、同条中「健康診断の結果（当該健康診断」とあるのは、「健康診断及び労働者災害補償保険法第二十六条第二項第一号に規定する二次健康診断の結果（これらの健康診断」とする。例文帳に追加

Article 27 For the purpose of the application of the provision of Article 66-4 of the Industrial Health and Safety Act to an employer (meaning an employer prescribed in Article 2, item (iii) of said Act) who has received, from a worker who has undergone a follow-up medical examination, a document certifying the results of said follow-up medical examination within a period specified by an Ordinance of the Ministry of Health, Labour and Welfare not exceeding three months from the day of said follow-up medical examination, the term "the results of the medical examinations... (limited to the results of the medical examinations" in said Article shall be deemed to be replaced with "the results of the medical examination and the follow-up medical examination prescribed in Article 26, paragraph (2), item (i) of the Industrial Accident Compensation Insurance Act... (limited to the results of these medical examinations".  - 日本法令外国語訳データベースシステム

２　前項の委員に欠員を生じた場合において、前項の規定により当選人を定めることができないとき、又は前項の規定により当選人を定めてもなおその数が不足するとき（委員の任期満了前二箇月以内に委員に欠員を生じ、その数が当選人の不足数とあわせて二人以下である場合を除く。）は、都道府県の選挙管理委員会は、選挙の期日を定めてこれを告示し、選挙を行わせなければならない。但し、同一人に関して前条第二項又は第四項の規定により選挙の期日を告示したときは、この限りでない。例文帳に追加

(2) In the case of the preceding paragraph where a vacancy occurs in the commission members, if the elected candidate cannot be decided pursuant to the provision of the preceding paragraph, or if the number of elected candidates is still insufficient after the electric candidate is decided pursuant to the provision of the preceding paragraph (excluding the case where a vacancy occurs within two months before the expiration date of the term of office of the commission members and where the sum consisting of this insufficient number and the number of insufficient elected candidates is two or less), the Election Administration Commission of the prefectural government concerned shall decide the date of election and publicly notify it, to conduct another election; provided that the same shall not apply when the date of election is publicly notified with respect to the same person pursuant to the provision of paragraph (2) or paragraph (4) of the preceding Article.  - 日本法令外国語訳データベースシステム

第六百四十二条の三　建設業に属する事業を行う特定元方事業者は、その労働者及び関係請負人の労働者の作業が同一の場所において行われるときは、当該場所の状況（労働者に危険を生ずるおそれのある箇所の状況を含む。以下この条において同じ。）、当該場所において行われる作業相互の関係等に関し関係請負人がその労働者であつて当該場所で新たに作業に従事することとなつたものに対して周知を図ることに資するため、当該関係請負人に対し、当該周知を図るための場所の提供、当該周知を図るために使用する資料の提供等の措置を講じなければならない。ただし、当該特定元方事業者が、自ら当該関係請負人の労働者に当該場所の状況、作業相互の関係等を周知させるときは、この限りでない。例文帳に追加

Article 642-3 The specified principal employer who carries out the work belonging to the construction industry shall, when workers of the said employer and the related contractors are carry out the work at the same place, in order to contribute that the related contractors make their employees who engage newly in the work at the said place regarding the site conditions (including conditions of the places where the workers are liable to be exposed to dangers; the same shall apply hereinafter.) and the mutual relationship among works carried out at the said place known, take measures such as providing the venue, materials to be used for the related contractors to make their employees known. However this shall not apply when the said specified principal employer makes the workers of the said subcontractor known about the said site conditions and work relations.  - 日本法令外国語訳データベースシステム

２の規定にかかわらず、配当の受益者が、一方の締約国の居住者である法人であって、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十二箇月の期間を通じ、当該配当を支払う法人の議決権の八十パーセント以上に相当する株式を直接に所有するものであり、かつ、次の(a)から(c)までの規定のいずれかに該当する場合には、当該配当に対しては、当該配当を支払う法人が他方の締約国の租税に関し居住者とされる当該他方の締約国においては、租税を課することができない。(a)第二十三条２(c)の規定による適格者であること。(b)五以下の(a)に規定する者に該当する法人によりその株式の議決権及び価値の五十パーセント以上を直接又は間接に所有されていること。(c)第二十三条５の規定に基づき当該配当に関して特典を受けることが認められること。例文帳に追加

Notwithstanding the provisions of paragraph 2, dividends shall not be taxed in the Contracting State of which the company paying the dividends is a resident for the purposes of its tax if the beneficial owner of the dividends is a company that is a resident of the other Contracting State and that has owned directly shares representing at least 80 per cent of the voting power of the company paying the dividends for the 12 month period ending on the date on which entitlement to the dividends is determined and the company that is the beneficial owner of the dividends: a) is a qualified person by reason of the provisions of subparagraph c) of paragraph 2 of Article 23; b) has at least 50 per cent of the aggregate vote and value of its shares owned directly or indirectly by five or fewer companies referred to in subparagraph a); or c) is granted benefits with respect to those dividends under paragraph 5 of Article 23.  - 財務省

２の規定にかかわらず、配当に対しては、当該配当の受益者が一方の締約国の居住者であり、かつ、次の(a)又は(b)に該当する場合には、当該配当を支払う法人が居住者とされる他方の締約国においては、租税を課することができない。(a)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に相当する株式を直接又は間接に所有する法人(b)年金基金又は年金計画（当該配当が、当該年金基金又は年金計画が直接又は間接に事業を遂行することにより取得されたものでない場合に限る。）例文帳に追加

Notwithstanding the provisions of paragraph 2 of this Article, dividends shall not be taxed in the Contracting State of which the company paying the dividends is a resident if the beneficial owner of the dividends is a resident of the other Contracting State and either: (a) is a company that has owned, directly or indirectly, shares representing at least 50 percent of the voting power of the company paying the dividends for the period of six months ending on the date on which entitlement to the dividends is determined; or (b) is a pension fund or pension scheme, provided that such dividends are not derived from the carrying on of a business, directly or indirectly, by such pension fund or pension scheme  - 財務省

液体現像剤を担持する現像剤担持体２０Ｙと、現像剤供給部材３２Ｙと、現像剤担持体２０Ｙ上の液体現像剤をクリーニングする現像剤担持体クリーニング部材２１Ｙと、液体現像剤を現像剤供給部材３２Ｙに供給する供給部３１ａＹ，７４Ｙ，７７Ｙと、供給部３１ａＹから供給される液体現像剤及び現像剤担持体クリーニング部材２１Ｙにより回収された液体現像剤を回収する回収部３１ｂＹと、回収部３１ｂＹに回収された液体現像剤を一端側で液体現像剤を回収する現像装置回収路の方向に搬送する搬送部材３４Ｙと、を備え、搬送部材３４Ｙは、少なくとも１箇所に液体現像剤の搬送量の異なる部分を有することを特徴とする。例文帳に追加

The conveying member 34Y has at least in its one area a part that differs in the amount of liquid developer conveyance. - 特許庁

第百八十四条　会社法第二編第九章第二節（第五百二十二条第三項及び第五百四十一条を除く。）（特別清算）、第七編第二章第四節（特別清算に関する訴え）、同編第三章第一節（第八百六十八条第二項から第五項まで及び第八百七十条から第八百七十四条までを除く。）（総則）及び第三節（第八百七十九条、第八百八十条並びに第八百九十八条第一項第二号及び第五項を除く。）（特別清算の手続に関する特則）並びに第九百三十八条第一項から第五項まで（特別清算に関する裁判による登記の嘱託）の規定は、清算相互会社について準用する。この場合において、同法第五百二十二条第一項（調査命令）中「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。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する株主若しくは発行済株式（自己株式を除く。）の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の数の株式を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する株主」とあるのは「社員総数の千分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上に相当する数の社員若しくは三千名（これを下回る数を定款で定めた場合にあっては、その数）以上の社員（特定相互会社にあっては、保険業法第三十八条第一項に規定する政令で定める数以上の社員）で六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続いて社員である者」と、同法第五百三十二条第二項（監督委員の報酬等）中「債権又は清算株式会社の株式」とあるのは「債権」と、同法第五百三十六条第三項（事業の譲渡の制限等）中「第七章（第四百六十七条第一項第五号を除く。）」とあるのは「保険業法第六十二条の二」と、同法第五百六十二条（清算人の調査結果等の債権者集会に対する報告）中「第四百九十二条第一項」とあるのは「保険業法第百八十条の十七において準用する第四百九十二条第一項」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

Article 184 The provisions of Part II, Chapter IX, Section 2 (excluding Article 522, paragraph (3) and Article 541) (Special Liquidations), Part VII, Chapter II, Section 4 (Lawsuits over Special Liquidations), Part VII, Chapter III, Sections 1 (excluding Article 868, paragraphs (2) to (5) inclusive and Article 870 to 874 inclusive) (General Provisions) and 3 (excluding Article 879, Article 880, and Article 898, paragraphs (1), (2) and (5)) (Special Provisions on Special Liquidation Procedure), and Article 938, paragraphs (1) to (5) inclusive (Commissioned Registration by Judgment Concerning Special Liquidations) of the Companies Act shall apply mutatis mutandis to a Liquidation Mutual Company. In this case, the term "shareholders who have held, for the consecutive period of the past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three hundredths of the voting rights held by all of the shareholders (excluding the shareholders that cannot exercise voting rights on all matters on which resolutions can be passed at the shareholders meeting; or, in cases where any proportion less than that is provided for in the articles of incorporation, such proportion) or shareholders who have held, for the consecutive period of the past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three hundredths of the issued shares (excluding treasury shares; or, in cases where a lower proportion is provided for in the articles of incorporation, such proportion)" in Article 522, paragraph (1) (Order to investigate) of that Act shall be deemed to be replaced with "members representing at least three thousandths (or any smaller proportion prescribed by the articles of incorporation) of the total membership, or three thousand (or any smaller number prescribed by the articles of incorporation) or more members of the Mutual Company (or, in a Specified Mutual Company, members equal to or exceeding the number specified by a Cabinet Order set forth in Article 38, paragraph (1) of the Insurance Business Act), who have been members of the Mutual Company without interruption for the preceding six months (or any shorter period prescribed by the articles of incorporation)"; the term "assigned claims owed by the Liquidating Stock Company or shares in" in Article 532, paragraph (2) (Remunerations of Supervisors) of that Act shall be deemed to be replaced with "acquire any claim against"; the term "Chapter VII (excluding Article 467, paragraph (1), item (v))" in Article 536, paragraph (3) (Restrictions on Assignment of Business) of that Act shall be deemed to be replaced with "Article 62-2 of the Insurance Business Act"; and the term "Article 492, paragraph (1)" in Article 562 (Report to Creditors' Meeting of Outcome of Investigations by Liquidators) of that Act shall be deemed to be replaced with "Article 492, paragraph (1) as applied mutatis mutandis pursuant to Article 180-17 of the Insurance Business Act"; 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

第九十四条　会社法第三百条本文、第三百三条第二項、第三百四条、第三百五条第一項本文及び第四項、第三百六条（第二項及び第四項を除く。）、第三百七条、第三百八条（第一項ただし書を除く。）、第三百十条並びに第三百十三条から第三百十八条（第三項を除く。）までの規定は、投資主総会について準用する。この場合において、同法第三百条本文中「前条」とあるのは「投資法人法第九十一条第一項から第三項まで」と、同法第三百三条第二項中「前項の規定にかかわらず、取締役会設置会社においては、総株主の議決権」とあるのは「発行済投資口」と、「議決権又は三百個（これを下回る数を定款で定めた場合にあっては、その個数）以上の議決権」とあるのは「口数の投資口」と、「株主に限り」とあるのは「投資主は」と、同法第三百五条第一項本文中「株主は」とあるのは「発行済投資口の百分の一（これを下回る割合を規約で定めた場合にあっては、その割合）以上の口数の投資口を六箇月（これを下回る期間を規約で定めた場合にあっては、その期間）前から引き続き有する投資主は」と、「株主に通知すること（第二百九十九条第二項又は第三項の通知をする場合にあっては、その通知に記載し、又は記録すること）」とあるのは「投資法人法第九十一条第一項又は第二項の通知に記載し、又は記録すること」と、同法第三百六条第一項中「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。）の議決権」とあるのは「発行済投資口」と、「議決権を有する」とあるのは「口数の投資口を六箇月（これを下回る期間を規約で定めた場合にあっては、その期間）前から引き続き有する」と、同条第一項、第三項、第五項及び第六項並びに同法第三百七条第一項及び第二項並びに第三百十八条第五項中「裁判所」とあるのは「内閣総理大臣」と、同法第三百十条第四項中「第二百九十九条第三項」とあるのは「投資法人法第九十一条第二項」と、同法第三百十六条第二項中「第二百九十七条」とあるのは「投資法人法第九十条第三項において準用する第二百九十七条第一項及び第四項」と、同法第三百十七条中「第二百九十八条及び第二百九十九条」とあるのは「投資法人法第九十条の二第一項及び第九十一条第一項から第三項まで」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 94 (1) The provisions of the main clause of Article 300, Article 303, paragraph (2), Article 304, the main clause of Article 305, paragraph (1), Article 305, paragraph (4), Article 306 (excluding paragraph (2) and paragraph (4)), Article 307, Article 308 (excluding the proviso to paragraph (1)), Article 310, and Article 313 through Article 318 (excluding paragraph (3)) inclusive of the Companies Act shall apply mutatis mutandis to an Investors' meeting. In this case, the term "the preceding Article" in the main clause of Article 300 of that Act shall be deemed to be replaced with "Article 91, paragraph (1) through paragraph (3) of the Investment Corporations Act," the phrase "Notwithstanding the provisions of the preceding paragraph, at a Company with a Board of Directors" in Article 303, paragraph (2) of the Companies Act shall be deleted, the phrase "the votes of all shareholders" in that paragraph shall be deemed to be replaced with "Issued Investment Equity," the phrase "or not less than three hundred (or, in cases where lesser number is prescribed in the articles of incorporation, such number of) votes of all shareholder" in that paragraph shall be deleted, the phrase "only shareholders" in that paragraph shall be deemed to be replaced with "the Investors," the term "Shareholders" in the main clause of Article 305, paragraph (1) of that Act shall be deemed to be replaced with "Investors who continually held not less than one-hundredth (in cases where a lower proportion is provided for in the certificate of incorporation, such proportion) of the units of Issued Investment Equity for the preceding six months or more (in cases where a shorter period is provided for in the certificate of incorporation, such period)," the phrase "shareholders be notified of" in that paragraph shall be deleted, the phrase "(or, in cases where a notice pursuant to paragraph (2) or paragraph (3) of Article 299 is to be given, such summary be specified or recorded in that notice)" in that paragraph shall be deemed to be replaced with "shall be stated or recorded in the notice under Article 91, paragraph (1) or paragraph (2) of the Investment Corporations Act," the phrases "who hold" and "the votes of all shareholders (excluding shareholders who may not exercise their votes on all matters which may be resolved in the shareholders meeting)" in Article 306, paragraph (1) of the Companies Act shall be deemed to be replaced with "who continually held" and "the Issued Investment Equity for the preceding six months or more (in cases where a shorter period is provided for in the certificate of incorporation, such period)" respectively, the term "the court" in Article 306, paragraph (1), paragraph (3), paragraph (5), and paragraph (6), Article 307, paragraph (1) and paragraph (2), and Article 318, paragraph (5) of the Companies Act shall be deemed to be replaced with "the Prime Minister," the term "Article 299(3)" in Article 310, paragraph (4) of the Companies Act shall be deemed to be replaced with "Article 91, paragraph (2) of the Investment Corporations Act," the term "Article 297" in Article 316, paragraph (2) of the Companies Act shall be deemed to be replaced with "Article 297, paragraph (1) and paragraph (4) as applied mutatis mutandis pursuant to Article 90, paragraph (3) of the Investment Corporations Act," the phrase "Article 298 and Article 299" in Article 317 of the Companies Act shall be deemed to be replaced with "Article 90-2, paragraph (1) and Article 91, paragraph (1) through paragraph (3) of the Investment Corporations Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Office Ordinance.  - 日本法令外国語訳データベースシステム

４　会社法第五百十二条から第五百十八条まで（他の手続の中止命令、特別清算開始の申立ての取下げの制限、特別清算開始の命令、他の手続の中止等、担保権の実行の手続等の中止命令、相殺の禁止）、第二編第九章第二節第二款から第十款まで（第五百二十二条第三項、第五百三十条第二項及び第五百三十六条を除く。）（裁判所による監督及び調査、清算人、監督委員、調査委員、清算株式会社の行為の制限等、清算の監督上必要な処分等、債権者集会、協定、特別清算の終了）、第七編第二章第四節（特別清算に関する訴え）、同編第三章第一節（第八百六十八条第二項から第五項まで及び第八百七十条から第八百七十四条までを除く。）（総則）、同章第三節（第八百七十九条、第八百八十二条第二項及び第八百九十六条を除く。）（特別清算の手続に関する特則）及び第九百三十八条（第六項を除く。）（特別清算に関する裁判による登記の嘱託）の規定は、清算特定目的会社の特別清算について準用する。この場合において、同法第五百十六条中「担保権の実行の手続、企業担保権の実行の手続又は清算株式会社の財産」とあるのは「担保権の実行の手続又は清算特定目的会社の財産」と、同法第五百二十二条第一項中「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。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する株主若しくは発行済株式（自己株式を除く。）の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の数の株式を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する株主」とあるのは「総特定社員（社員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特定社員を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する特定社員若しくは総優先出資社員（社員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優先出資社員を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する優先出資社員又は特定出資（自己特定出資を除く。）の総口数の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の口数の特定出資を有する特定社員又は発行済優先出資（自己優先出資を除く。）の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の口数の優先出資を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する優先出資社員」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

(4) The provisions of Article 512 to Article 518 inclusive (Order to Suspend Other Procedures; Restrictions on Withdrawal of Petition for Commencement of Special Liquidation; Order to Commence Special Liquidation; Suspension of Other Procedures; Order to Suspend Procedures to Enforce Security Interest; Prohibition of Set-offs); the provisions of Part II, Chapter IX, Section 2, Subsection 2 to Subsection 10 inclusive (excluding Article 522(3), Article 530(2), and Article 536) (Supervision and Investigation by the Court; Liquidators; Supervisor; Investigators; Restrictions on Acts of Liquidating Stock Companies; Dispositions Necessary); the provisions of Part VII, Chapter II, Section 4 (Action Concerning Special Liquidation); the provisions of Part VII, Chapter III, Section 1 (excluding Article 868(2) to (5) inclusive and Article 870 to Article 874 inclusive) (General Provisions); the provisions of Part VII, Chapter III, Section 3 (excluding Article 879, Article 882(2), and Article 896) (Special Provisions on the Procedures of Special Liquidation); and Article 938 (excluding paragraph (6)) (Commissioning of Registration by a Juridical Decision Concerning Special Liquidation) of the Companies Act shall apply mutatis mutandis to the special liquidation of a Specific Purpose Company in Liquidation. In this case, the phrase "procedures to enforce the security interest that exists in the assets of the Liquidating Stock Company, procedures to enforce charge on whole company assets or compulsory execution procedures based on the general liens and other claims that have general priority that have already been enforced against the assets of the Liquidating Stock Company" in Article 516 of the Companies Act shall be deemed to be replaced with "procedures to exercise the security interest that exists in the property of the Specific Purpose Company in Liquidation or compulsory execution procedures based on claims for which there exists a general statutory lien or any other general priority that have already been enforced against the property of the Specific Purpose Company in Liquidation," the phrase "or shareholders who have held, for the consecutive period of past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three hundredths (3/100) of the voting rights of all shareholders (excluding the shareholders that cannot exercise voting rights on all matters on which resolutions can be passed at the shareholders meeting; or, in cases where any proportion less than that is provided for in the articles of incorporation, such proportion) or shareholders who have held, for the consecutive period of past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three hundredths (3/100) of the issued shares (excluding treasury shares; or, in cases where a lower proportion is provided for in the articles of incorporation, such proportion)" in Article 522(1) of the Companies Act shall be deemed to be replaced with "or Specified Equity Members who hold not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such proportion) of the voting rights of all Specified Equity Members (excluding Specified Equity Members who may not exercise their voting rights on all matters on which a resolution may be effected at a general meeting of members) or Preferred Equity Members who have continuously held for the preceding six months or longer (if a shorter period is provided for in the articles of incorporation, such a period) not less than three-hundredths of the voting rights (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of all Preferred Equity Members (excluding Preferred Equity Members who may not exercise their voting rights on all matters on which a resolution may be effected at a general meeting of members), or Specified Equity Members who hold not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of the total number of units of Specified Equity (excluding the Company's Own Specified Equity) or Preferred Equity Members who have continuously held for the preceding six months or longer (if a shorter period is provided for in the articles of incorporation, such period) not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of the units of issued Preferred Equity (excluding the Company's Own Preferred Equity)," 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

８　会社法第八百二十八条第一項（第二号に係る部分に限る。）及び第二項（第二号に係る部分に限る。）（会社の組織に関する行為の無効の訴え）、第八百三十四条（第二号に係る部分に限る。）（被告）、第八百三十五条第一項（訴えの管轄及び移送）、第八百三十六条第一項及び第三項（担保提供命令）、第八百三十七条から第八百四十条まで（弁論等の必要的併合、認容判決の効力が及ぶ者の範囲、無効又は取消しの判決の効力、新株発行の無効判決の効力）、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（第一号ロに係る部分に限る。）（裁判による登記の嘱託）の規定は特定目的会社の成立後における特定出資の発行の無効の訴えについて、同法第八百六十八条第一項（非訟事件の管轄）、第八百七十一条本文（理由の付記）、第八百七十二条（第二号に係る部分に限る。）（即時抗告）、第八百七十三条本文（原裁判の執行停止）、第八百七十五条から第八百七十七条まで（非訟事件手続法の規定の適用除外、最高裁判所規則、審問等の必要的併合）及び第八百七十八条第一項（裁判の効力）の規定はこの項において準用する同法第八百四十条第二項の申立てについて、それぞれ準用する。この場合において、同法第八百二十八条第一項第二号中「六箇月以内（公開会社でない株式会社にあっては、株式の発行の効力が生じた日から一年以内）」とあるのは「一年以内」と、同条第二項第二号中「株主等」とあるのは「社員、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

(8) The provisions of Article 828(1) (limited to the portion pertaining to item (ii)) and (2) (limited to the portion pertaining to item (ii)) (Actions Seeking Invalidation of Acts Concerning the Organization of a Company), Article 834 (limited to the portion pertaining to item (ii)) (Defendant), Article 835(1) (Jurisdiction over and Transfer of an Action), Article 836(1) and (3) (Order to Provide Security), Articles 837 to 840 inclusive (Mandatory Consolidation of Oral Arguments, etc.; Persons Affected by an Upholding Judgment; Effects of a Judgment of Invalidation, Revocation or Rescission; Effects of a Judgment of Invalidation of New Share Issue), Article 846 (Liability for Damages in Cases Where the Plaintiff Is Defeated), and Article 937(1) (limited to the portion pertaining to item (i)(b)) (Commissioning of Registration by a Judicial Decision) of the Companies Act shall apply mutatis mutandis to an action seeking invalidation of issuance of Specified Equity by a Specific Purpose Company after the formation thereof, and the provisions of Article 868(1) (Jurisdiction over Non-Contentious Cases), the main clause of Article 871 (Appending of the Reason), Article 872 (limited to the portion pertaining to item (ii)) (Immediate Appeal), the main clause of Article 873 (Stay of Execution of the Judicial Decision of the Prior Instance), Articles 875 to 877 inclusive (Exclusion from Application of the Provisions of the Non-Contentious Cases Procedures Act; Supreme Court Rules; Mandatory Consolidation of Hearings, etc.) and Article 878(1) (Effects of a Judicial Decision) of the Companies Act shall apply mutatis mutandis to a petition under Article 840(2) of that Act as applied mutatis mutandis pursuant to this paragraph. In this case, the phrase "within six months from the day on which the share issue became effective (or, for a Stock Company which is not a Public Company, within one year from the day on which the share issue became effective)" in Article 828(1)(ii) of the Companies Act shall be deemed to be replaced with "within one year," the term "Shareholder, etc." in paragraph (2)(ii) of that Article shall be deemed to be replaced with "member, director, company auditor, or liquidator," 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

６　会社法第八百二十八条第一項（第二号に係る部分に限る。）及び第二項（第二号に係る部分に限る。）（会社の組織に関する行為の無効の訴え）、第八百三十四条（第二号に係る部分に限る。）（被告）、第八百三十五条第一項（訴えの管轄及び移送）、第八百三十六条第一項及び第三項（担保提供命令）、第八百三十七条から第八百四十条まで（弁論等の必要的併合、認容判決の効力が及ぶ者の範囲、無効又は取消しの判決の効力、新株発行の無効判決の効力）、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（第一号ロに係る部分に限る。）（裁判による登記の嘱託）の規定は特定目的会社の優先出資の発行の無効の訴えについて、同法第八百六十八条第一項（非訟事件の管轄）、第八百七十一条本文（理由の付記）、第八百七十二条（第二号に係る部分に限る。）（即時抗告）、第八百七十三条本文（原裁判の執行停止）、第八百七十五条から第八百七十七条まで（非訟事件手続法の規定の適用除外、最高裁判所規則、審問等の必要的併合）及び第八百七十八条第一項（裁判の効力）の規定はこの項において準用する同法第八百四十条第二項の申立てについて、それぞれ準用する。この場合において、同法第八百二十八条第一項第二号中「六箇月以内（公開会社でない株式会社にあっては、株式の発行の効力が生じた日から一年以内）」とあるのは「一年以内」と、同条第二項第二号中「株主等」とあるのは「社員、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 828(1) (limited to the portion pertaining to item (ii)) and (2) (limited to the portion pertaining to item (ii)) (Actions Seeking Invalidation of Acts Concerning the Organization of a Company), Article 834 (limited to the portion pertaining to item (ii)) (Defendant), Article 835(1) (Jurisdiction over and Transfer of an Action), Article 836(1) and (3) (Order to Provide Security), Articles 837 to 840 inclusive (Mandatory Consolidation of Oral Arguments, etc.; Persons Affected by an Upholding Judgment; Effects of a Judgment of Invalidation, Revocation or Rescission; Effects of a Judgment of Invalidation of New Share Issue), Article 846 (Liability for Damages in Cases Where the Plaintiff Is Defeated), and Article 937(1) (limited to the portion pertaining to item (i)(b)) (Commissioning of Registration by a Judicial Decision) of the Companies Act shall apply mutatis mutandis to an action seeking invalidation of issuance of Preferred Equity by a Specific Purpose Company, and the provisions of Article 868(1) (Jurisdiction over Non-Contentious Cases), the main clause of Article 871 (Appending of the Reason), Article 872 (limited to the portion pertaining to item (ii)) (Immediate Appeal), the main clause of Article 873 (Stay of Execution of the Judicial Decision of the Prior Instance), Articles 875 to 877 inclusive (Exclusion from Application of the Provisions of the Non-Contentious Cases Procedures Act; Supreme Court Rules; Mandatory Consolidation of Hearings, etc.), and Article 878(1) (Effects of a Judicial Decision) of that Act shall apply mutatis mutandis to a petition under Article 840(2) of that Act as applied mutatis mutandis pursuant to this paragraph. In this case, the phrase "within six months from the day on which the share issue became effective (or, for a Stock Company which is not a Public Company, within one year from the day on which the share issue became effective)" in Article 828(1)(ii) of the Companies Act shall be deemed to be replaced with "within one year," the term "Shareholder, etc." in paragraph 2(ii) of that Article shall be deemed to be replaced with "member, director, company auditor, or liquidator," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

２の規定にかかわらず、１の配当に対しては、当該配当の受益者が次の(a)又は(b)に該当する場合には、当該配当を支払う法人が居住者とされる締約国においては租税を課することができない。(a)他方の締約国の居住者であり、かつ、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十二箇月の期間を通じ、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を超える株式を直接に又はいずれかの締約国の一若しくは二以上の居住者を通じて間接に所有する法人であって、次のいずれかに該当するもの(i)第二十二条１(c)(i)又は(ii)に該当する法人(ii)第二十二条１(f)(i)及び(ii)に規定する要件を満たす法人で、当該配当に関し同条２に規定する条件を満たすもの(iii)この３の規定の適用に関し、第二十二条４の規定により認定を受けたもの(b)他方の締約国の居住者である年金基金。ただし、当該配当が、当該年金基金が直接又は間接に事業を遂行することにより取得されたものでない場合に限る。例文帳に追加

Notwithstanding the provisions of paragraph 2, such dividends shall not be taxed in the Contracting State of which the company paying the dividends is a resident if the beneficial owner of the dividends is: (a) a company that is a resident of the other Contracting State, that has owned, directly or indirectly through one or more residents of either Contracting State, more than 50 percent of the voting stock of the company paying the dividends for the period of twelve months ending on the date on which entitlement to the dividends is determined, and that either: (i) satisfies the conditions described in clause (i) or (ii) of subparagraph (c) of paragraph1 of Article 22; (ii) satisfies the conditions described in clauses (i) and (ii) of subparagraph (f) of paragraph 1 of Article 22, provided that the company satisfies the conditions described in paragraph 2 of that Article with respect to the dividends; or (iii) has received a determination pursuant to paragraph 4 of Article 22 with respect to this paragraph; or (b) a pension fund that is a resident of the other Contracting State, provided that such dividends are not derived from the carrying on of a business, directly or indirectly, by such pension fund  - 財務省

二　一月から三月まで、四月から六月まで、七月から九月まで及び十月から十二月までの各区分による期間（以下この条において「四半期」という。）ごとの平均給与額（厚生労働省において作成する毎月勤労統計における毎月きまつて支給する給与の額を基礎として厚生労働省令で定めるところにより算定した労働者一人当たりの給与の一箇月平均額をいう。以下この号において同じ。）が、算定事由発生日の属する四半期（この号の規定により算定した額（以下この号において「改定日額」という。）を休業給付基礎日額とすることとされている場合にあつては、当該改定日額を休業補償給付等の額の算定の基礎として用いるべき最初の四半期の前々四半期）の平均給与額の百分の百十を超え、又は百分の九十を下るに至つた場合において、その上昇し、又は低下するに至つた四半期の翌々四半期に属する最初の日以後に支給すべき事由が生じた休業補償給付等については、その上昇し、又は低下した比率を基準として厚生労働大臣が定める率を前条の規定により給付基礎日額として算定した額（改定日額を休業給付基礎日額とすることとされている場合にあつては、当該改定日額）に乗じて得た額を休業給付基礎日額とする。例文帳に追加

(ii) Where the average salary amount (meaning the average monthly amount of salary per worker calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare based on the amount of salary paid regularly every month according to the Monthly Labor Survey prepared by the Ministry of Health, Labour and Welfare; hereinafter the same shall apply in this item) per period categorized as January to March, April to June, July to September, and October to December (hereinafter referred to as a "quarter" in this Article) has exceeded 110 percent or fallen below 90 percent of the average salary for the quarter containing the day of the occurrence of the grounds for calculation (in cases where the amount calculated pursuant to the provision of this item (hereinafter referred to as the "revised daily amount" in this item) is regarded as the basic daily temporary absence from work benefit amount, the quarter two quarters before the first quarter for which said revised basic daily amount is to be used as the basis for calculating the amount of temporary absence from work compensation benefits, etc.), in relation to the temporary absence from work compensation benefits, etc. for which grounds for payment arise on or after the first day contained in the quarter two quarters after the quarter in which such increase or decrease has occurred, the basic daily temporary absence from work benefit amount shall be the amount obtained by multiplying the amount calculated as the basic daily benefit amount pursuant to the provision of the preceding Article (in cases where a revised daily amount is regarded as the basic daily temporary absence from work benefit amount, said revised daily amount) by a rate specified by the Minister of Health, Labour and Welfare based on that rate of increase or decrease.  - 日本法令外国語訳データベースシステム

第二十条　地方税法（昭和二十五年法律第二百二十六号）第六条の規定により、総務省令で定める地方公共団体が、承認企業立地計画に従って特定事業のための施設のうち総務省令で定めるものを同意集積区域内に設置した事業者（指定集積業種であって総務省令で定めるものに属する事業を行う者に限る。）について、当該施設の用に供する家屋若しくはその敷地である土地の取得に対する不動産取得税若しくは当該施設の用に供する家屋若しくは構築物若しくはこれらの敷地である土地に対する固定資産税を課さなかった場合又はこれらの地方税に係る不均一の課税をした場合において、これらの措置が総務省令で定める場合に該当するものと認められるときは、地方交付税法（昭和二十五年法律第二百十一号）第十四条の規定による当該地方公共団体の各年度における基準財政収入額は、同条の規定にかかわらず、当該地方公共団体の当該各年度分の減収額（固定資産税に関するこれらの措置による減収額にあっては、これらの措置がされた最初の年度以降三箇年度におけるものに限る。）のうち総務省令で定めるところにより算定した額を同条の規定による当該地方公共団体の当該各年度（これらの措置が総務省令で定める日以後において行われたときは、当該減収額について当該各年度の翌年度）における基準財政収入額となるべき額から控除した額とする。例文帳に追加

Article 20 Where a local public entity specified by an Ordinance of the Ministry of Internal Affairs and Communications has, pursuant to the provision of Article 6 of the Local Tax Act (Act No. 226 of 1950), exempted a business operator who has established facilities for a specified business specified by an Ordinance of the Ministry of Internal Affairs and Communications in an agreed cluster zone, in accordance with the approved plan for establishing new business facilities (limited to a business operator who conducts a business in designated cluster industries specified by an Ordinance of the Ministry of Internal Affairs and Communications) from paying real property acquisition tax for acquiring houses to be used for said facilities or the site thereof or fixed asset taxes for houses or structures to be used for said facilities or the site thereof, or has imposed unequal taxation related to such local taxes, and when these measures are found to fall under cases specified by an Ordinance of the Ministry of Internal Affairs and Communications, the base amount of income of said local public entity for each fiscal year under Article 14 of the Local Allocation Tax Act (Act No. 211 of 1950) shall be the amount obtained by deducting the partial amount of income decreases of said local public entity for said each fiscal year (for decreases due to those measures concerning fixed asset tax, limited to decreases for three years after the first fiscal year in which said measures were taken), calculated as specified by an Ordinance of the Ministry of Internal Affairs and Communications, from the original base amount of income under the same Article of said local public entity for each said fiscal year (where those measures are taken on or after the date specified by an Ordinance of the Ministry of Internal Affairs and Communications, for the fiscal year following each said fiscal year in which each of the income decreases occurred), notwithstanding the provision of the same Article.  - 日本法令外国語訳データベースシステム

２　法第三十二条の三第二項の厚生労働省令で定めるときは、芸能家（放送番組（広告放送を含む。）、映画、寄席、劇場等において音楽、演芸その他の芸能の提供を行う者）若しくはモデル（商品展示等のため、ファッションショーその他の催事に出席し、若しくは新聞、雑誌等に用いられる写真等の制作の題材となる者又は絵画、彫刻その他の美術品の創作の題材となる者）の職業に紹介した求職者又は科学技術者（高度の科学的、専門的な知識及び手段を応用し、研究を行い、又は生産その他の事業活動に関する技術的事項の企画、管理、指導等を行う者）、経営管理者（会社その他の団体の経営に関する高度の専門的知識及び経験を有し、会社その他の団体の経営のための管理的職務を行う者）若しくは熟練技能者（職業能力開発促進法（昭和四十四年法律第六十四号）第四十四条第一項に規定する技能検定のうち特級若しくは一級の技能検定に合格した者が有する技能又はこれに相当する技能を有し、生産その他の事業活動において当該技能を活用した業務を行う者）の職業に紹介した求職者（当該紹介により就いた職業の賃金の額が厚生労働大臣の定める額を超える者に限る。）から、就職後六箇月以内に支払われた賃金の百分の十・五（免税事業者にあつては、百分の十・二）に相当する額以下の手数料を徴収するときとする。例文帳に追加

(2) The cases specified by an Ordinance of the Ministry of Health, Labour and Welfare as provided by Article 32-3, paragraph 2 of the Act shall be the cases under which a fee equivalent to or less than ten-point-five hundredths (10.5/100) (or ten-point-two hundredths (10.2/100) in case of a tax-exempt business provider) of the wages paid during the six-month period after the employment is collected from the job seeker who had been introduced to an occupation of entertainer (who provides entertainment such as music, theatrical entertainment or other performance art in broadcasting programs (including commercial broadcasting), movies, vaudeville, theaters, etc.) or modeling (who appears at fashion shows or other events or serves as a material for a creation of photographs, etc. used for newspapers, magazines, etc. for demonstrating commercial goods, or who serves as a material for a creation of painting, carving or other works of art), or the job seeker who had been introduced to an occupation of scientist (who engages in researches and studies by applying highly scientific and specialized knowledge and means, or the planning, management, instruction, etc. of technical matters for production or other business activities), management executive (who has highly specialized knowledge and experience for the management of a company or other association and provides management businesses for the management of a company or other association) or skilled worker (who has the skill of a person having passed the technical skill test provided by Article 44, paragraph 1 of the Human Resources Development Promotion Act (Act No. 64 of 1969) for the special grade or the first grade or any corresponding skill, and provides businesses utilizing such skill for production or other business activities) (limited to the persons whose wages for the jobs, obtained by them through such introduction, exceed the amount determined by the Minister of Health, Labour and Welfare).  - 日本法令外国語訳データベースシステム

第五十三条の十五　会社法第三百五十条（代表者の行為についての損害賠償責任）、第三百五十二条（取締役の職務を代行する者の権限）、第三百五十四条から第三百五十七条まで（表見代表取締役、忠実義務、競業及び利益相反取引の制限、取締役の報告義務）、第三百五十八条（第一項第二号を除く。）（業務の執行に関する検査役の選任）、第三百五十九条（裁判所による株主総会招集等の決定）、第三百六十条第一項（株主による取締役の行為の差止め）、第三百六十一条（取締役の報酬等）及び第三百六十五条第二項（競業及び取締役会設置会社との取引等の制限）の規定は相互会社の取締役について、同法第三百四十九条第四項及び第五項（株式会社の代表）並びに第三百五十一条（代表取締役に欠員を生じた場合の措置）の規定は相互会社の代表取締役について、同法第八百六十八条第一項（非訟事件の管轄）、第八百六十九条（疎明）、第八百七十条（第二号に係る部分に限る。）（陳述の聴取）、第八百七十一条（理由の付記）、第八百七十二条（第四号に係る部分に限る。）（即時抗告）、第八百七十四条（第一号及び第四号に係る部分に限る。）（不服申立ての制限）、第八百七十五条（非訟事件手続法の規定の適用除外）及び第八百七十六条（最高裁判所規則）の規定は相互会社の取締役又は代表取締役について、同法第九百三十七条第一項（第二号イ及びハに係る部分に限る。）（裁判による登記の嘱託）の規定は相互会社の代表取締役について、それぞれ準用する。この場合において、同法第三百五十六条第一項中「株主総会」とあるのは「取締役会」と、同法第三百五十八条第一項中「株主は」とあるのは「社員又は総代は」と、同項第一号中「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。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する株主」とあるのは「社員総数の千分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上に相当する数の社員又は三千名（これを下回る数を定款で定めた場合にあっては、その数）以上の社員（特定相互会社にあっては、保険業法第三十八条第一項に規定する政令で定める数以上の社員）で六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続いて社員である者（総代会を設けているときは、これらの者又は九名（これを下回る数を定款で定めた場合にあっては、その数）以上の総代）」と、同条第七項中「株主」とあるのは「社員又は総代」と、同法第三百五十九条第一項第二号中「株主」とあるのは「社員（総代会を設けているときは、総代）」と、同法第三百六十条第一項中「株式を有する株主」とあるのは「社員である者」と、「著しい損害」とあるのは「回復することができない損害」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 53-15 The provisions of Article 350 (Liability for Damages Caused by Acts of Directors), Article 352 (Authority of Persons Who Perform Duties on Behalf of Directors), Article 354 to 357 inclusive (Apparent Representative Directors, Duty of Loyalty, Restrictions on Competition and Conflict of Interest Transactions, Director's Duty to Report), Article 358 (excluding paragraph (1), item (ii)) (Election of Inspector of Execution of Operation), Article 359 (Decision by Court to Call Shareholders Meeting), Article 360, paragraph (1) (Enjoinment of Acts of Directors by Shareholders), Article 361 (Remuneration for Directors) and Article 365, paragraph (2) (Restrictions on Competition and Transactions with Companies with a Board of Directors) of the Companies Act shall apply mutatis mutandis to the directors of a Mutual Company; the provisions of Article 349, paragraphs (4) and (5) (Representatives of Companies), and Article 351 (Measures When Vacancy Arises in Office of Representative Director) of that Act shall apply mutatis mutandis to the representative director of a Mutual Company; the provisions of Article 868, paragraph (1) (Jurisdiction of Non-Contentious Cases), Article 869 (Showing of Prima Facie Evidence), Article 870 (limited to the segment pertaining to item (ii)) (Hearing of Statements), Article 871 (Supplementary Note of Reasons), Article 872 (limited to the segment pertaining to item (iv)) (Immediate Appeal Against Ruling), Article 874 (limited to the segment pertaining to items (i) and (iv)) (Restrictions on Appeal), Article 875 (Exclusion from Application of Provisions of Act on Procedures for Non-Contentious Cases) and Article 876 (Supreme Court Rules) of that Act shall apply mutatis mutandis to the directors or representative director of a Mutual Company; and the provision of Article 937, paragraph (1) (limited to the segment pertaining to item (ii), (a) and (c)) (Commission of Registration by Judicial Decision) of that Act shall apply mutatis mutandis to the representative director of a Mutual Company. In this case, the term "shareholders meeting" in Article 356, paragraph (1) of that Act shall be deemed to be replaced with "board of directors"; the term "shareholders" in Article 358, paragraph (1) of that Act shall be deemed to be replaced with "members or general representatives"; the term "Shareholders who hold not less than three hundredths of the votes (or, in cases where a lesser proportion is prescribed in the articles of incorporation, such proportion) of all shareholders (excluding shareholders who may not exercise their votes on all matters which may be resolved at shareholders meetings)" in Article 358, paragraph (1), item (i) of that Act shall be deemed to be replaced with "Members representing at least three thousandths (or any smaller proportion prescribed by the articles of incorporation) of the total membership, or three thousand (or any smaller number prescribed by the articles of incorporation) or more members of a Mutual Company (or, in a Specified Mutual Company, members equal to or exceeding the number specified by a Cabinet Order set forth in Article 38, paragraph (1) of the Insurance Business Act), who have been members of the Mutual Company without interruption for the preceding six months (or any shorter period prescribed by the articles of incorporation) (or, where the company has a General Meeting, those persons, or nine (or any other smaller number prescribed by the articles of incorporation) or more general representatives)"; the term "shareholders" in Article 358, paragraph (7) shall be deemed to be replaced with "members or general representatives"; the term "shareholders" in Article 359, paragraph (1), item (ii) of that Act shall be deemed to be replaced with "members (or, where the company has a General Meeting, general representatives)"; and the terms "shareholders having the shares" and "substantial detriment" in Article 360, paragraph (1) of that Act shall be deemed to be replaced with "persons who have been members" and "irreparable damages," respectively; any other necessary technical change in interpretation shall be prescribed by a Cabinet Order.  - 日本法令外国語訳データベースシステム