「下有地」に関連した英語例文の一覧と使い方(71ページ目) - Weblio英語例文検索

第七十四条　自動車登録ファイルへの登録又は自動車検査証の交付（当該自動車についての前条第一項に規定する最初の自動車登録ファイルへの登録又は最初の自動車検査証の交付に限る。）を受けようとする者は、国土交通大臣等（国土交通大臣若しくはその権限の委任を受けた地方運輸局長、運輸監理部長若しくは運輸支局長又は軽自動車検査協会（道路運送車両法第五章の二の規定により設立された軽自動車検査協会をいう。以下同じ。）をいう。以下同じ。）に対して、当該自動車の所有者が資金管理法人に対し当該自動車に係る再資源化預託金等を預託したことを証する書面（以下「預託証明書」という。）を提示しなければならない。ただし、その者が、資金管理法人に委託して当該預託証明書に相当するものとして政令で定める通知を同法第七条第四項に規定する登録情報処理機関（次項において単に「登録情報処理機関」という。）に対して行ったときは、当該預託証明書を国土交通大臣等に提示したものとみなす。例文帳に追加

Article 74 (1) When a person who intends to have a Vehicle registered in the Vehicle registration file or to have a vehicle inspection certificate delivered (restricted to the registration of Vehicles in the initial Vehicle registration file or to delivery of the initial vehicle inspection certification as prescribed in Paragraph 1), he/she shall submit a written statement to the Minister of Land, Infrastructure, Transport and Tourism, etc. (the Minister of Land, Infrastructure, Transport and Tourism or the Head of the Regional Transport Agency mandated with the authority of the Minister, the Head of the Transport Surveillance Section or the Head of the Transport Branch Office or the Light Vehicle Inspection Association (indicating the Light Vehicle Inspection Association set up by the provisions of Chapter 5-2 of the Road Transport Vehicle Act, the same shall apply hereinafter), the same shall apply hereinafter) attesting to the fact that the owner of the Vehicle has deposited the Recycling Deposit, etc. relating to the Vehicle (hereinafter referred to as "Certification of Deposit") with the Deposit Management Entity; However, when the person notifies a Registration Information Processing Organization (referred to in the next paragraph simply as "Registration Information Processing Organization") as prescribed in Article 7, Paragraph 4 of the same Act, said notification being specified by Cabinet Order as corresponding to the Certification of Deposit entrusted to the Deposit Management Entity, said Certification of Deposit shall be deemed to be submitted to the Minister of Land, Infrastructure, Transport and Tourism, etc.  - 日本法令外国語訳データベースシステム

第四十条の四　次に掲げる居住者に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその者の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、その者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。例文帳に追加

Article 40-4 (1) Where an affiliated foreign company related to any of the following residents, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the resident through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as "taxable retained income" in the next Article) shall be deemed to be the resident's income categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:  - 日本法令外国語訳データベースシステム

第六十六条の六　次に掲げる内国法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその内国法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、その内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。例文帳に追加

Article 66-6 (1) Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the domestic corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of the domestic corporation's profit, and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:  - 日本法令外国語訳データベースシステム

一　障害者が自ら選択した場所に居住し、又は障害者若しくは障害児（以下「障害者等」という。）がその有する能力及び適性に応じ、自立した日常生活又は社会生活を営むことができるよう、当該市町村の区域における障害者等の生活の実態を把握した上で、公共職業安定所その他の職業リハビリテーション（障害者の雇用の促進等に関する法律（昭和三十五年法律第百二十三号）第二条第七号に規定する職業リハビリテーションをいう。第四十二条第一項において同じ。）の措置を実施する機関、教育機関その他の関係機関との緊密な連携を図りつつ、必要な自立支援給付及び地域生活支援事業を総合的かつ計画的に行うこと。例文帳に追加

(i) Municipalities shall provide necessary Payment for Services and Supports for Persons with Disabilities and community life support service comprehensively and systematically as trying to build close coordination with institutes like public employment security offices and other institutes which conduct actions for other vocational rehabilitations (means vocational rehabilitations prescribed in item 7 of Article 2 of Act for Employment Promotion etc. of Persons with disabilities (Act No. 123 of 1960); same as in paragraph 1 of Article 42 hereof), educational institutes, and other institutes concerned, understanding actual life conditions of persons (adults) and children with disabilities or others within the area of such municipality, so that the persons with disabilities can live in the place which they chose for themselves, or persons (adults) and children with disabilities (hereinafter referred to as "persons with disabilities, or others") can live independent daily or social life according to their respective abilities and aptitudes.  - 日本法令外国語訳データベースシステム

第百八十条　第七条第一項第五号（外国法人の課税所得の範囲）及び前二条の規定は、次の各号に掲げる法人で政令で定める要件を備えているもののうち当該各号に定める国内源泉所得の支払を受けるものが、政令で定めるところにより、当該支払を受けるものが当該要件を備えていること及びその支払を受けることとなる国内源泉所得が当該各号に定める国内源泉所得に該当することにつきその法人税の納税地の所轄税務署長（以下この条において「所轄税務署長」という。）の証明書の交付を受け、その証明書を当該国内源泉所得の支払をする者に提示した場合には、その証明書が効力を有している間に支払を受ける当該国内源泉所得については、適用しない。例文帳に追加

Article 180 (1) Where a corporation specified in each of the following items that satisfies the requirements specified by a Cabinet Order, and which receives payment of domestic source income specified in the relevant item has obtained, pursuant to the provision of a Cabinet Order, a certificate issued by the competent district director having jurisdiction over the place for tax payment concerning corporation tax (hereinafter referred to as the "competent district director" in this Article), certifying that the corporation which receives the said payment satisfies the said requirements and that the domestic source income to be received falls under the category of domestic source income specified in the relevant item, and the corporation has presented the certificate to the person who pays the domestic source income, the provisions of Article 7(1)(v) (Scope of Taxable Income of Foreign Corporations) and the preceding two Articles shall not apply to the said domestic source income to be received while the certificate remains valid:  - 日本法令外国語訳データベースシステム

６　法第百四十一条第一号から第三号までに掲げる外国法人は、国内事業管理親法人株式の交付を受けた日の属する事業年度後の各事業年度においてその有する国内事業管理親法人株式の数（出資にあつては、金額。以下この項において同じ。）の増加又は減少があつた場合には、その増加又は減少があつた日の属する事業年度終了の日の翌日から二月以内に、その増加又は減少があつた国内事業管理親法人株式の銘柄及び数その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長に提出しなければならない。例文帳に追加

(6) Where there has been any increase or decrease in the number of the parent corporation's shares managed in a domestic business (in the case of capital contributions, the amount of capital contributions; hereinafter the same shall apply in this paragraph) that a foreign corporation listed in items (i) through (iii) of Article 141 of the Act owns in each business year after the business year containing the day of receiving the issuance of the parent corporation's shares managed in a domestic business, the foreign corporation shall submit documents stating brands and the number of the parent corporation's shares managed in a domestic business that have increased or decreased and any other matters specified by an Ordinance of the Ministry of Finance to the district director of the tax office governing its place for tax payment, within two months from the following day of the final day of the business year containing the day of the increase or decrease.  - 日本法令外国語訳データベースシステム

第三百三十三条　事業者は、電動機を有する機械又は器具（以下「電動機械器具」という。）で、対地電圧が百五十ボルトをこえる移動式若しくは可搬式のもの又は水等導電性の高い液体によつて湿潤している場所その他鉄板上、鉄骨上、定盤上等導電性の高い場所において使用する移動式若しくは可搬式のものについては、漏電による感電の危険を防止するため、当該電動機械器具が接続される電路に、当該電路の定格に適合し、感度が良好であり、かつ、確実に作動する感電防止用漏電しや断装置を接続しなければならない。例文帳に追加

Article 333 (1) The employer shall, as regards machines or appliance equipped with motor (hereinafter referred to as "motor-driven appliance") which are of the movable or portable type, those have voltage to ground exceeding 150 V, or those used at places where they are wetted with liquids having high electric conductivity such as water, or at places where electric conductivity is high, such as on an iron plate, a steel frame, or a surface plate, connect an earth-leakage circuit breaker for preventing electric shocks that conforming the rating of the said circuit, and having good sensitivity and the function to reliably work in order to prevent danger of electric shocks due to the leakage of electricity to the electric circuit to which motor-driven appliance are connected.  - 日本法令外国語訳データベースシステム

第六百四十九条　注文者は、法第三十一条第一項の場合において、請負人の労働者に電動機を有する機械又は器具（以下この条において「電動機械器具」という。）で、対地電圧が百五十ボルトをこえる移動式若しくは可搬式のもの又は水等導電性の高い液体によつて湿潤している場所その他鉄板上、鉄骨上、定盤上等導電性の高い場所において使用する移動式若しくは可搬式のものを使用させるときは、当該電動機械器具が接続される電路に、当該電路の定格に適合し、感度が良好であり、かつ、確実に作動する感電防止用漏電しや断装置を接続しなければならない。例文帳に追加

Article 649 (1) The orderer shall, in the case set forth in paragraph (1) of Article 31 of the Act, when having workers of the contractor use machines or equipment driven by motors (hereinafter referred to as "motor-driven appliance" in this Article) including movable and portable ones whose voltage to ground exceeds 150 V and movable and portable ones intended for use at places moistened with water or other liquids of high electric conduction or on materials of high electric conduction such as iron plates, steel frames and surface plates ensure that such motor-driven appliance are provided with a an earth-leakage circuit breaker for preventing electric shocks having good sensitivity and the function to reliably work which complies with the rating of the electrical circuit concerned.  - 日本法令外国語訳データベースシステム

第百九十三条　第百四十三条に規定する債権及び第百六十七条第一項に規定する財産権（以下この項において「その他の財産権」という。）を目的とする担保権の実行は、担保権の存在を証する文書（権利の移転について登記等を要するその他の財産権を目的とする担保権で一般の先取特権以外のものについては、第百八十一条第一項第一号から第三号まで、第二項又は第三項に規定する文書）が提出されたときに限り、開始する。担保権を有する者が目的物の売却、賃貸、滅失若しくは損傷又は目的物に対する物権の設定若しくは土地収用法（昭和二十六年法律第二百十九号）による収用その他の行政処分により債務者が受けるべき金銭その他の物に対して民法その他の法律の規定によつてするその権利の行使についても、同様とする。例文帳に追加

Article 193 (1) Exercise of a security interest in the claim prescribed in Article 143 or the property right prescribed in Article 167(1) (hereinafter referred to as "any other property right" in this paragraph) shall be commenced only when a document proving the existence of the security interest (or, for a security interest in any other property right for which registration is required in the case of transfer of the right and which is not a general statutory lien, any of the documents prescribed in Article 181(1)(i) to (iii) or Article 181(2) or (3)) has been submitted. The same shall apply to extended exercise of a security interest by a person having a security interest, conducted pursuant to the provisions of the Civil Code or any other Act against money or any other property to be received by the obligor as a result of a sale, lease or loss of or damage to the subject matter, establishment of a real right on the subject matter, or expropriation under the Land Expropriation Act (Act No. 219 of 1951) or any other administrative disposition.  - 日本法令外国語訳データベースシステム

ただし、私は本職は医者でございますから、29年前から、社会保険を初め医療・福祉・年金・介護というのは、私のライフワークでもございましたから、調べていただければ分かりますけれども、昔、私は自由民主党の社会保険庁解体議員連盟の会長をした人間でございまして、少し古い話を申し上げますと、これは昭和22～23年ごろ、小沢辰男さんという非常に自民党の社労の有力な方ですが、彼が厚生省の課長をしておりまして、もう1人、斎藤邦吉さんという方が労働省の課長をしておられた（、その）2人が課長をしたときに、いわゆる公務員の地方事務官（制度）の問題で、簡単に言いますと、社会保険庁の公務員というのはどうしようかと、戦後すぐ、GHQの下で非常にもめたのです。例文帳に追加

I am a doctor by profession, so since 29 years ago, I have been working all along on matters related to social insurance, medical care, welfare, pensions, and nursing care.　I used to serve as chairman of an association of lawmakers aiming to dismantle the SIA at the Liberal Democratic Party (LDP).　Looking back at the old days, around 1947-1948, Mr. Tatsuo Ozawa, who would later become an influential LDP lawmaker in matters related to social and labor issues, was serving as a director at the Ministry of Health and Welfare, and Mr.　Kunikichi Saito was serving as a director at the Ministry of Labour.　Around that time, in the years immediately after the end of the war, under the occupation of GHQ, there was much controversy over the system of assigning civil servants local government jobs, in short, over the treatment of SIA civil servants.  - 金融庁

２具体的には、我が国産業の競争力強化のための研究開発・設備投資減税の集中・重点化、次世代への資産移転の円滑化に資する相続税・贈与税の一体化及び税率の引下げ、「貯蓄から投資へ」の改革に資する金融・証券税制の軽減・簡素化、土地の有効利用の促進に資する登録免許税の軽減、人的控除の簡素化等の観点からの配偶者特別控除の上乗せ部分の廃止、消費税に対する信頼性・透明性を向上させるための免税点制度等の改革、酒税及びたばこ税の見直しその他の所要の措置を一体として講ずることといたします。例文帳に追加

2. Specifically, we will carry out measures such as the following as a package: Tax reductions for R&D and focused investment incentives, for　improving the competitiveness of Japanese industries; Integration of inheritance and gift taxes for encouraging the smooth transfer of assets from the older generation to the younger generation and cuts in tax rates; Reduction and simplification of taxation of financial transactions and stocks for encouraging a shift from 'deposits' to 'investment'; Cuts in the tax rates of registration and license taxes for promoting utilization of land; Abolition of' special allowance for spouse' (exceeding the amount of the 'allowance for spouse')to simplify personal allowances, etc.; Reduction of the tax-exempt threshold, etc., to increase people's trust in the consumption tax and improve its transparency; Review of tobacco and liquor taxes; and other measures - 財務省

下記の商標は登録を受けることができない。 ―企業の商品又は役務と他の企業の商品又は役務とを区別することができない不明確な商標 ―国家の道徳風俗と公共秩序に反する標章 ―特に商品又は役務の原産地、性質又は特徴について、公衆又は商業界に混同・誤認を生じさせる標章 ―国家、政府間の国際組織又は国際公約に基づいて設立した組織の紋章、旗又は記章、国家の特有文化又は歴史遺跡、ある国家の名称又は略称と同一、類似又はそれを構成要素とする標章、並びに、国家又は国際組織のコントロールと証明に関る公的な標識又は品質証明を含む標章（当該国家又は組織の承諾を得ているものを除く） ―商品又は役務の商標又は商号で、広く知られているものと同一又は類似の標章例文帳に追加

A trademark cannot be registered if: An unclear trademark which is incapable of distinguishing the goods or services of one enterprise from those of other enterprises is submitted; A mark is contrary to the national cultural morality and the public order. A mark is likely to mislead the public or trade circles, in particular as regards the geographical origin, nature or characteristics of the goods or services. - 特許庁

その理由としては、①これまでの長年にわたる金融緩和政策で国際的な過剰流動性が極めて高い水準にあることから短期的には資金供給量が適正水準まで低下することは難しいこと（第1-1-15図）、②中国等の東アジア諸国・地域の大幅な経常収支黒字による資金や、原油価格の高騰・高止まりにより生じた新たなオイルマネーが米国金利引上げにより更に米国へ還流すること、③金融引締めを行うためには世界の資金供給源が協調して金融引締めを行うことが有効だが、景気サイクルの違う各国が協調して均一的な引締めを行うことは難しい、ということが指摘されている。例文帳に追加

They claim that (1) it is difficult to reduce money supply volume to an appropriate level in a short time span, for international excessive liquidity is at an extremely high level because of easy-money policies which had been maintained for many years (Figure 1.1.15), (2)funds generated by significant current account surpluses in East Asian countries and regions such as China, as well as new oil money created by crude oil prices which have soared and remained at a high level, will flow back into the US further because of the raising of interest rates in the US, and (3) it is difficult for different countries to introduce uniform tight policies because of differences in economic cycles, although for tightening the money market, it is effective for fund suppliers of respective nations to carry out tight policies in harmonization. - 経済産業省

同じく高成長を遂げている中国と比較すると、経済自由化路線に転換した時期の差もあり、経済指標面では及ばない点はあるものの（第1-4-45 表）、製造業、投資・外需が中心の中国経済に対して、サービス業、内需がけん引するインド経済は、①高成長を遂げ始めた潜在的な巨大市場、②高度人材の豊富さを強みとしたIT 産業や製薬・バイオ産業などの発展、③複雑さや運用面で課題を指摘される点もあるものの比較的整備された法制度の下で一定の知的財産権が確保されるなどといった事業環境の安定性、④歴史的・地理的要因による欧州との関係の緊密さ、などの特徴を有している。例文帳に追加

In comparison with China, which has also achieved high growth, the timing of India’s shift onto the path of economic liberalization differed, and as a result, India’s economic indicators are not on par with China’s (Table 1-4-45). In contrast to the Chinese economy, which centers on manufacturing, investment and external demand, India’s economy is driven by the service industry and internal demand, and has the following characteristics: (a) a potentially huge market that has just started to achieve high growth; (b) development of the IT, pharmaceutical and biotechnology technologies on the strength of a large, highly educated workforce; (c) a stable business environment in which certain intellectual property rights are assured under a comparatively developed legal system, although it is known to be complicated and to suffer from administrative problems; and (d) India has close relationships with Europe owing to historical and geographical factors. - 経済産業省

一　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日を含む当該内国法人の事業年度（次項において「適用事業年度」という。）前の事業年度又は連結事業年度の期間内に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十六条の六第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時における当該内国法人の有する当該特定外国子会社等の第三十九条の十六第三項第一号に規定する請求権勘案保有株式等（当該内国法人に係る外国関係会社（当該内国法人に係る特定外国子会社等及び法第六十八条の九十第一項に規定する特定外国子会社等を除く。以下この項において同じ。）でその受ける法第六十六条の八第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該内国法人に係る他の特定外国子会社等（法第六十八条の九十第一項に規定する特定外国子会社等を含む。以下この項において同じ。）に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第三十九条の十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。）を除く。）の占める割合を乗じて計算した金額例文帳に追加

i) Where an event listed in Article 66-8(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in the said paragraph (excluding the case where the said event occurred during the business year or consolidated business year preceding the business year of the domestic corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 66-8(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such business year of the domestic corporation shall be referred to as the "applicable business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 66-6(1) of the Act for the relevant base business year of the specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said domestic corporation that are prescribed in Article 39-16(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the said base business year (in the case where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the domestic corporation (excluding a specified foreign subsidiary company, etc. related to the domestic corporation and a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the domestic corporation (including a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-16(3)(ii); the same shall apply in the next item) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.  - 日本法令外国語訳データベースシステム

一　法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日を含む当該連結法人の連結事業年度（次項において「適用連結事業年度」という。）前の連結事業年度又は事業年度の期間内に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十八条の九十第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時における当該連結法人の有する当該特定外国子会社等の第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等（当該連結法人に係る外国関係会社（当該連結法人に係る特定外国子会社等及び法第六十六条の六第一項に規定する特定外国子会社等を除く。以下この項において同じ。）でその受ける法第六十八条の九十二第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該連結法人に係る他の特定外国子会社等（法第六十六条の六第一項に規定する特定外国子会社等を含む。以下この項において同じ。）に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第三十九条の百十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。）を除く。）の占める割合を乗じて計算した金額例文帳に追加

i) Where an event listed in Article 68-92(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in the said paragraph (excluding the case where the said event occurred during the consolidated business year or business year preceding the consolidated business year of the consolidated corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 68-92(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such consolidated business year of the consolidated corporation shall be referred to as the "applicable consolidated business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 68-90(1) of the Act for the relevant base business year of the specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation that are prescribed in Article 39-116(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the said base business year (in the case where the dividend of surplus, etc. has been paid to an affiliated foreign company related to the consolidated corporation (excluding a specified foreign subsidiary company, etc. related to the consolidated corporation and a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the consolidated corporation (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-116(3)(ii); the same shall apply in the next item) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.  - 日本法令外国語訳データベースシステム

次に掲げる者については，詐欺の意思を有さなかったことを立証しない限り，6月以上，3年以下の禁固に処し，かつ，50,000ルピー以上，200,000ルピー以下の罰金を併科する。 (a) 商標を偽造した者，又は (b) 商品又はサービスに商標を不正使用した者，又は (c) 商標を偽造する目的で又は偽造のために使用する目的で，打型，版木，機械，板金若しくはその他の器具を製作し，処分し，又は所持する者，又は (d) 商品又はサービスに虚偽の取引表示を使用する者，又は (e) 第139条により，商品の製造若しくは生産の国若しくは場所，又は製造者若しくは注文者の名称及び住所の表示を付すことが必要とされている商品について，その国，場所，名称若しくは住所の虚偽の表示をする者，又は (f) 第139条により商品に付すべきことが必要とされている何れかの商品に使用された原産地の表示を偽造，変更，又は消去する者，又は (g) 本条に掲げた前記の何れかのことを他人にさせた者例文帳に追加

Any person who (a) falsifies any trade mark; or (b) falsely applies to goods or services any trade mark; or (c) makes, disposes of, or has in his possession, any die, block, machine, plate or other instrument for the purpose of falsifying or of being used for falsifying, a trade mark; or (d) applies any false trade description to goods or services; or (e) applies to any goods to which an indication of the country or place in which they were made or produced or the name and address of the manufacturer or person for whom the goods are manufactured is required to be applied under section 139, a false indication of such country, place, name or address; or (f) tampers with, alters or effaces an indication of origin which has been applied to any goods to which it is required to be applied under section 139; or (g) causes any of the things above mentioned in this section to be done, shall, unless he proves that he acted, without intent to defraud, be punishable with imprisonment for a term which shall not be less than six months but which may extend to three years and with fine which shall not be less than fifty thousand rupees but which may extend to two lakh rupees:  - 特許庁

４　中央労働委員会及び都道府県労働委員会に関する規定（第十九条の二、第十九条の三第一項から第四項まで及び第六項ただし書、第十九条の四第二項、第十九条の六、第十九条の七第一項後段、第四項及び第五項、第十九条の十、第十九条の十一第二項及び第三項、前条第二項、第三項及び第六項（第十九条の三第六項ただし書を準用する部分に限る。）、第二十四条第二項、第二十四条の二第一項、第二項、第四項ただし書及び第六項、第二十六条第二項並びに第二十七条の二十三の規定を除く。）は、船員中央労働委員会及び船員地方労働委員会について準用する。この場合において、第十九条の三第五項中「七人以上」とあるのは「三人以上」と、第十九条の七第二項中「内閣総理大臣」とあるのは「国土交通大臣」と、「使用者委員及び労働者委員にあつては中央労働委員会の同意を得て、公益委員にあつては両議院」とあるのは「船員中央労働委員会」と、同条第三項中「内閣総理大臣」とあるのは「国土交通大臣」と、「使用者委員又は労働者委員」とあるのは「船員中央労働委員会の委員」と、第十九条の十一第一項中「厚生労働大臣」とあるのは「国土交通大臣」と、前条第一項中「都道府県知事の所轄の下に」とあるのは「各地方運輸局の管轄区域（政令で定める地方運輸局にあつては、政令で定める区域を除く。）及び当該政令で定める区域を管轄区域として並びに当分の間沖縄県の区域を管轄区域として」と、同条第六項中「都道府県知事」とあるのは「国土交通大臣」と、第二十五条第一項中「特定独立行政法人職員、国有林野事業職員及び日本郵政公社職員の労働関係に係る事件のあつせん、調停、仲裁及び処分（特定独立行政法人職員、国有林野事業職員又は日本郵政公社職員が結成し、又は加入する労働組合に関する第五条第一項及び第十一条第一項の規定による処分については、政令で定めるものに限る。）について、専属的に管轄するほか、二以上の都道府県」とあるのは「二以上の船員地方労働委員会の管轄区域」と読み替えるものとする。例文帳に追加

(4) The provisions concerning the Central Labor Relations Commission and the Prefectural Labor Relations Commission (excluding the provisions of Article 19-2; Article 19-3, paragraphs 1 to 4, inclusive, and the proviso to paragraph 6; Article 19-4, paragraph 2; Article 19-6; Article 19-7, second sentence of paragraph 1, paragraph 4 and paragraph 5; Article 19-10; Article 19-11, paragraph 2 and paragraph 3; paragraph 2, paragraph 3 and paragraph 6 of the preceding article (limited to the part to which the proviso to Article 19-3, paragraph 6 shall apply mutatis mutandis); Article 24, paragraph 2; Article 24-2, paragraph 1, paragraph 2, proviso to paragraph 4 and paragraph 6; Article 26, paragraph 2; and Article 27-23) shall apply mutatis mutandis to the Central Labor Relations Commission for Mariners and the Local Labor Relations Commission for Mariners. In this case, the term "seven or more" in Article 19-3, paragraph 5 shall be deemed to be replaced with "three or more"; "the Prime Minister" in Article 19-7, paragraph 2 shall be deemed to be replaced with "the Minister of Land, Infrastructure, Transport and Tourism"; "with the consent of the Central Labor Relations Commission in the case of an employer member or a labor member, or with the consent of both Houses in the case of a public member" in the same paragraph shall be deemed to be replaced with "the Central Labor Relations Commission for Mariners"; "the Prime Minister" in paragraph 3 of the same Article shall be deemed to be replaced with "Minister of Land, Infrastructure, Transport and Tourism"; "an employer member or a labor member" in the same paragraph shall be deemed to be replaced with "a member of the Central Labor Relations Commission for Mariners"; "Minister of Health, Labor and Welfare" in Article 19-11, paragraph 1 shall be deemed to be replaced with "Minister of Land, Infrastructure, Transport and Tourism"; "under the jurisdiction of the prefectural governors" in paragraph 1 of the preceding Article shall be deemed to be replaced with "whose jurisdictional district shall be that of each District Transport Bureau (excluding districts specified by Cabinet Order for District Transport Bureaus specified by Cabinet Order) and the district specified by the Cabinet Order concerned, and, for the time being, the district of Okinawa prefecture"; "the prefectural governor" in paragraph 6 of the same Article shall be deemed to be replaced with "Minister of Land, Infrastructure, Transport and Tourism"; "In cases concerning the labor relations of employees of specified Incorporated Administrative Agency, national forestry businesses, or Japan Post, the Central Labor Relations Commission shall assume exclusive jurisdiction over conciliation, mediation, arbitration, and disposition (with respect to disposition under the provisions of Article 5, paragraph 1, and Article 11, paragraph 1 concerning a labor union which is formed or joined by employees of specified Incorporated Administrative Agency, national forestry businesses, and Japan Post, such disposition shall be limited to that specified by Cabinet Order); and the Central Labor Relations Commission shall assume initial jurisdiction over conciliation, mediation, arbitration, and disposition; and "two or more prefectures" in Article 25, paragraph 1 shall be deemed to be replaced with "two or more jurisdictional districts of the Local Labor Relations Commission for Mariners."  - 日本法令外国語訳データベースシステム

第四十条の十　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。例文帳に追加

Article 40-10 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the resident who is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:  - 日本法令外国語訳データベースシステム

第六十六条の九の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である内国法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。例文帳に追加

Article 66-9-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the domestic corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of profit of the domestic corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.  - 日本法令外国語訳データベースシステム

一　法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日の属する事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日の属する年（次項において「適用年」という。）の前年以前の年に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第四十条の四第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等（当該居住者に係る外国関係会社（当該居住者に係る特定外国子会社等を除く。以下この号及び次号において同じ。）でその受ける法第四十条の五第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第二十五条の二十一第三項第二号に規定する請求権勘案間接保有株式等をいう。次号及び第四項において同じ。）を除く。）の占める割合を乗じて計算した金額（法第四十条の五第一項第一号に定める剰余金の配当等の額につき当該特定外国子会社等の当該基準事業年度に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除される金額がある場合には、当該計算した金額から当該控除される金額を控除した残額）例文帳に追加

i) Where an event listed in Article 40-5(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act (excluding the case where the said event occurred in a year preceding the year including the day on which two months have elapsed after the day following the final day of the business year including the base date for paying a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act of the said specified foreign subsidiary company, etc. (hereinafter such business year shall be referred to as the "base business year" in this item and the next paragraph and such year including the day on which two months have elapsed after the day following the final day of the base business year shall be referred to as the "applicable business year" in the next paragraph)) and when the said amount of dividend of surplus, etc. exceeds the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4(1) for the said base business year of the said specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said person of the said specified foreign subsidiary company, etc. prescribed in Article 25-21(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the base business year (where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the said resident (excluding a specified foreign subsidiary company, etc. related to the said resident; hereinafter the same shall apply in this item and the next item) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives as specified in Article 40-5(1)(i) of the Act is below the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 25-21(3)(ii); the same shall apply in the next item and paragraph (4)) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.) (where there is any amount to be deducted, with regard to the amount of a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act, for calculating the amount of taxable retained income, pursuant to the provisions of Article 25-21(2), for the said base business year of the said specified foreign subsidiary company, etc., the remaining amount after deducting the said amount to be deducted from the said calculated amount  - 日本法令外国語訳データベースシステム

第六十八条の九十三の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に特定関係（当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式又は出資を間接に保有する関係として政令で定める関係をいう。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等（法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配をいう。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である連結法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式又は出資の第六十六条の九の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。例文帳に追加

Article 68-93-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a special relationship (meaning a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares or capital contributions that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph as "issued shares, etc."), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than a tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, etc. (meaning dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act) (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the consolidated corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim prescribed in Article 66-9-6(1) vested in such shares or capital contributions (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of profit of the consolidated corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.  - 日本法令外国語訳データベースシステム

３　特許を受ける権利を有する者が政府若しくは地方公共団体（以下「政府等」という。）が開設する博覧会若しくは政府等以外の者が開設する博覧会であつて特許庁長官が指定するものに、パリ条約の同盟国若しくは世界貿易機関の加盟国の領域内でその政府等若しくはその許可を受けた者が開設する国際的な博覧会に、又はパリ条約の同盟国若しくは世界貿易機関の加盟国のいずれにも該当しない国の領域内でその政府等若しくはその許可を受けた者が開設する国際的な博覧会であつて特許庁長官が指定するものに出品することにより、第二十九条第一項各号の一に該当するに至つた発明も、その該当するに至つた日から六月以内にその者がした特許出願に係る発明についての同条第一項及び第二項の規定の適用については、第一項と同様とする。例文帳に追加

(3) In the case of an invention which has fallen under any of the items of Article 29(1) by reason of the fact that the person having the right to obtain a patent has exhibited the invention at an exhibition held by the Government or a local public entity (hereinafter referred to as the "Government, etc."), an exhibition held by those who are not the Government, etc. where such exhibition has been designated by the Commissioner of the Patent Office, an international exhibition held in the territory of a country of the Union of the Paris Convention or a member of the World Trade Organization by its Government, etc. or those who are authorized thereby to hold such an exhibition, or an international exhibition held in the territory of a state which is neither of a country of the Union of the Paris Convention nor a member of the World Trade Organization by its Government, etc. or those who are authorized thereby where such exhibition has been designated by the Commissioner of the Patent Office, paragraph (1) shall also apply for the purposes of Article 29(1) and (2) to the invention claimed in the patent application which has been filed by the said person within six months from the date on which the invention first fell under any of those items.  - 日本法令外国語訳データベースシステム

四の二　会社法第百五十六条第一項（同法第百六十三条及び第百六十五条第三項の規定により読み替えて適用する場合を含む。以下この号において同じ。）の規定又はこれらに相当する外国の法令の規定による自己の株式の取得についての当該上場会社等の同法第百五十六条第一項の規定による株主総会若しくは取締役会の決議（委員会設置会社にあつては、執行役の決定を含む。）（同項各号に掲げる事項に係るものに限る。）又はこれらに相当する外国の法令の規定に基づいて行う決議等（以下この号において「株主総会決議等」という。）について第一項に規定する公表（当該株主総会決議等の内容が当該上場会社等の業務執行を決定する機関の決定と同一の内容であり、かつ、当該株主総会決議等の前に当該決定について同項に規定する公表がされている場合の当該公表を含む。）がされた後、当該株主総会決議等に基づいて当該自己の株式に係る株券若しくは株券に係る権利を表示する第二条第一項第二十号に掲げる有価証券その他の政令で定める有価証券（以下この号において「株券等」という。）又は株券等の売買に係るオプション（当該オプションの行使により当該行使をした者が当該オプションに係る株券等の売買において買主としての地位を取得するものに限る。以下この号において同じ。）の買付けをする場合（当該自己の株式の取得についての当該上場会社等の業務執行を決定する機関の決定以外の第一項に規定する業務等に関する重要事実について、同項に規定する公表がされていない場合（当該自己の株式の取得以外の同法第百五十六条第一項の規定又はこれらに相当する外国の法令の規定による自己の株式の取得について、この号の規定に基づいて当該自己の株式に係る株券等又は株券等の売買に係るオプションの買付けをする場合を除く。）を除く。）例文帳に追加

(iv)-2 where, after resolution of a shareholder meeting or board of directors of the Listed Company, etc. (including a decision of an executive officer in the case of a company with Committees) (limited to resolution on the matters listed in any of the items of Article 156(1) of Companies Act) made under Article 156(1) of said Act (including the cases where it is applied by replacing certain terms under the provisions of Articles 163 and 165(3) of said Act; hereinafter the same shall apply in this item) or resolution or other similar decision of the Listed Company, etc. made under laws and regulations of a foreign state equivalent to these provisions with regard to acquisition of own shares provided in Article 156(1) of said Act or laws and regulations of a foreign state equivalent to these provisions (these resolutions or decisions are hereinafter referred to as "Resolution of Shareholder Meeting, etc." in this item) is Publicized as provided by paragraph (1) (including a decision of the organ of the Listed Company, etc. which is responsible for making decisions on the execution of the operations of the Listed Company, etc., when the Resolution of Shareholder Meeting, etc. has the same content as the organ's decision and it has been Publicized as provided by paragraph (1) before the Resolution of Shareholder Meeting, etc. is made), purchase of share certificates of said own shares, Securities indicating the rights pertaining to such share certificates specified in Article 2(1)(xx) or other Securities specified by a Cabinet Order (hereinafter referred to as "Share Certificates, etc." in this item) or an option pertaining to sales and purchases of the Share Certificates, etc. (limited to an option of which exercise will place the person exercising it in the position of the buyer in the transaction to be conducted based on it; hereinafter the same shall apply in this item) is made under the Resolution of Shareholder Meeting, etc. (excluding the cases where no Material Fact Pertaining to Business or Other Matters provided in paragraph (1) other than the decision on acquisition of said own shares made by the organ of the Listed Company, etc. which is responsible for making decisions on the execution of the operations of the Listed Company, etc. has been Publicized as provided in said paragraph (excluding the cases where purchase of Share Certificates, etc. of said own shares or an option pertaining to such Share Certificates, etc. is made pursuant to this item with regard to acquisition of own shares under Article 156(1) of said Act or laws and regulations of a foreign state equivalent thereto other than acquisition of said own shares));  - 日本法令外国語訳データベースシステム

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

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

第二百四十条の二　地方航空局長は、前条第一項第八号及び第二十号の権限、同項第二十四号の二の権限（無線電話及び航空交通管制用自動応答装置に係るものに限る。）、同項第二十五号の権限（航空運送事業の用に供する航空機に係るもの及び船舶又は構築物において離陸し、又は着陸しようとする回転翼航空機に係るものを除く。）、同項第二十七号の権限（航空運送事業の用に供する航空機、計器飛行方式により、又は夜間において飛行しようとする航空機及び物件を機体の外に装着し、つり下げ、又は曳航して運送しようとする回転翼航空機に係るものを除く。）、同項第二十七号の二及び第二十九号の権限、同項第三十一号の権限（管制圏内において、有視界飛行方式により、かつ、昼間において航空機の試験をする飛行を行おうとする航空機に係るものに限る。）、同項第三十二号の権限（管制圏内において、有視界飛行方式により、かつ、昼間において航空機の操縦の練習のための飛行を行おうとする航空機に係るものに限る。）、同項第三十六号の権限（管制圏及びこれに接続する進入管制区内の特別管制空域並びに情報圏に係る行為を行おうとする者に係るものに限る。）並びに同項第三十六号の二、第三十七号ナ、第三十七号の十一、第四十一号及び第六十四号の二ニの権限を空港事務所長に行わせるものとする。例文帳に追加

Article 240-2 (1) The director of the Regional Civil Aviation Bureau shall have the director of airport administrative office exercise the authority pursuant to paragraph (1) item (viii) and (xx) of the preceding Article, authority pursuant to item (xxiv)-2 of the same paragraph (limited to cases pertaining to wireless telephone and air traffic control transponder), authority pursuant to item (xxv) of the same paragraph (excluding cases pertaining to aircraft provided for use in air transport service and rotorcraft that intends to take off from or land on a ship or building), authority pursuant to item (xxvii) of the same paragraph (excluding cases pertaining to aircraft provided for the purpose of air transport service, aircraft intending to fly under instrument flight rules or at night and rotorcraft intending to transport an object by attaching it to the exterior of the aircraft, suspending it or towing it), authority pursuant to item (xxvii)-2 and item (xxix) of the same paragraph, authority pursuant to item (xxxi) of the same paragraph (limited to cases pertaining to aircraft intending on conducting an aircraft test flight under visual flight rules within the air traffic control zone during daytime), authority pursuant to item (xxxii) of the same paragraph (limited to cases pertaining to aircraft intending on conducting a pilot training flight under visual flight rules within the air traffic control zone during daytime), authority pursuant to item (xxxvi) of the same paragraph (limited to cases pertaining to persons who intend to engage in an action pertaining to air traffic control zone and positive control airspace within the connected approach control area and air traffic information zone), and authority pursuant to items (xxxvi)-2, (xxxvii)-U, (xxxvii)-11, (xli) and (lxiv)-2-D of the same paragraph.  - 日本法令外国語訳データベースシステム

法第百六十八条第二項の主務省令で定める書類は、次に掲げるもの（官公署が証明す る書類の場合には、許可の申請の日前三月以内に作成されたものに限る。）とする。一登記事項証明書 二直前事業年度の計算書類等及びその附属証明書 三業務開始後三年間における収支の見込みを記載した書面 四主要株主（総株主の議決権（法第八十六条第一項に規定する議決権をいう。以下 この号において同じ。）の百分の十以上の議決権を保有している株主をいう。以下同 じ。）の氏名又は商号若しくは名称、住所又は所在地及びその保有する議決権の数を 記載した書面 五 親法人等（商品取引清算機関の総株主の議決権（前号に規定する議決権をいう。） の過半数を保有している法人その他の団体をいう。）及び子法人等（商品取引清算機 - 139 - 関が総株主等（令第七条第一項第三号 に規定する総株主等をいう。）の議決権（令 第七条第一項第三号 に規定する議決権をいう。）の過半数を保有している法人その 他の団体をいう。）の概要を記載した書面 六法第十五条第二項第一号ハからホまで又はリのいずれにも該当しないことを誓約 する書面 七次に掲げる場合に応じ、それぞれ次に定める書面 イ役員が外国人である場合当該役員の住民票の写し等、履歴書及びその者が法第 十五条第二項第一号イからルまでのいずれにも該当しないことを誓約する書面 ロ役員が法人である場合当該役員の登記事項証明書、沿革を記載した書面及び法 第十五条第二項第一号ヲに該当しないことを誓約する書面 ハ役員が外国人又は法人でない場合当該役員の住民票の写し等、履歴書、その者 が法第十五条第二項第一号イ及びロに該当しない旨の官公署の証明書並びにその 者が同号ハからルまでのいずれにも該当しないことを誓約する書面 九創立総会を開催した場合には、創立総会の議事録 十清算参加者の氏名又は商号若しくは名称及び主たる事務所又は本店の所在地を記載 した書面 十一清算参加者が許可の申請の日前三十日以内に様式第一号により作成したその者の 純資産額に関する調書 十二商品取引債務引受業において電子情報処理組織を使用する場合には、当該電子情 報処理組織の概要、設置場所、容量及び保守の方法並びに当該電子情報処理組織に 異常が発生した場合の対処方法を記載した書類 十三その他法第百六十九条第一項に掲げる基準に適合しているかどうかについての 認定の参考となるべき事項を記載した書面例文帳に追加

The documents specified by an ordinance of the competent ministry set forth in Article 168, paragraph 2 of the Act shall be as follows (in the case of a certification issued by a public agency, limited to documents prepared within three months prior to the date of filing the application): (i) a certificate of the registered matters of the company; (ii) the accounting documents, etc. for the most recent business year and related detailed certifications; (iii) a document stating the estimated income for the three years after the commencement of the business; (iv) a document stating the name or trade name of the major shareholder (which means a shareholder holding 10 percent or more of the voting rights [which means a voting right prescribed in Article 86, paragraph 1 of the Act; hereinafter the same shall apply in this item] of total shareholders; hereinafter the same shall apply), the address or location and the number of voting rights that the major shareholder holds;(v) a document giving a description of a parent juridical person, etc. (which means a juridical person or other organization that holds the majority of voting rights [which is a voting right as prescribed in the preceding item] of the total shareholders of a Commodity Clearing Organization) and subsidiary juridical person(s), etc. (which means a juridical person or other organization that holds the majority of the voting rights [which means the voting rights prescribed in Article 7, paragraph 1, item 3 of the Ordinance] of the total shareholders, etc. [which means the total shareholders, etc. prescribed in Article 7, paragraph 1, item 3 of the Ordinance] of a Commodity Clearing Organization); (vi) a sworn, written document stating that the Commodity Clearing Organization is not subject to any of the provisions of (c) through (e) or (i) of Article 15, paragraph 2, item 1 of the Act;(vii) a document specified as follows corresponding to each case: (a) in the case where an officer is a foreign national: a copy of the residence certificate, etc., and the curriculum vitae of said officer, and a sworn, written statement by that person that such person is not subject to any of the provisions of Article 15, paragraph 2, item 1, (a) through (k) of the Act;(b) in the case where an officer is a juridical person: a certificate of the registered matters of said officer, a document stating the corporate development, and a sworn, written statement by that person that such person is not subject to the provisions of Article 15, paragraph 2, item 1, (l) of the Act;(c) in the case where an officer is neither a foreign national nor a juridical person: a copy of the residence certificate, etc., and the curriculum vitae of said officer; a certification issued by a public agency that such person is not subject to the provisions of Article 15, paragraph 2, item 1, (a) and (b); and a sworn, written statement by that person that such person is not subject to any of the provisions of (c) through (k) of the same item; (viii) a document stating the status of securing employees who have the knowledge and experience pertaining to the Business of Assuming Commodity Transaction Debts and the status of the assignment of such employees; (ix) in the case where an organizational general meeting is held, the minutes of the organizational general meeting; (x) a document stating the names or trade names of Clearing Participants, and the addresses of the principal offices or head offices; (xi) records prepared by Clearing Participants according to Form No. 1 within 30 days prior to the filing of the application and pertaining to such persons’ net assets; (xii) in the case where an electronic data processing system is used for the Business of Assuming Commodity Transaction Debts, a document giving a description, installation location, capacity, and maintenance system of said electronic data processing system, and the process for responding in the event of the failure of said electronic data processing system; (xiii) other documents stating the matters to be referenced for approval as to whether the organization conforms to the standards set forth in Article 169, paragraph 1 of the Act.  - 経済産業省

２　職員が、任命権者の要請に応じ特別職に属する国家公務員、地方公務員又は公庫の予算及び決算に関する法律（昭和二十六年法律第九十九号）第一条に規定する公庫その他その業務が国の事務若しくは事業と密接な関連を有する法人のうち人事院規則で定めるものに使用される者（以下この項において「特別職国家公務員等」という。）となるため退職し、引き続き特別職国家公務員等として在職した後、引き続いて当該退職を前提として職員として採用された場合（一の特別職国家公務員等として在職した後、引き続き一以上の特別職国家公務員等として在職し、引き続いて当該退職を前提として職員として採用された場合を含む。）において、当該退職までの引き続く職員としての在職期間（当該退職前に同様の退職（以下この項において「先の退職」という。）、特別職国家公務員等としての在職及び職員としての採用がある場合には、当該先の退職までの引き続く職員としての在職期間を含む。以下この項において「要請に応じた退職前の在職期間」という。）中に前項各号のいずれかに該当したときは、これに対し同項に規定する懲戒処分を行うことができる。職員が、第八十一条の四第一項又は第八十一条の五第一項の規定により採用された場合において、定年退職者等となつた日までの引き続く職員としての在職期間（要請に応じた退職前の在職期間を含む。）又は第八十一条の四第一項若しくは第八十一条の五第一項の規定によりかつて採用されて職員として在職していた期間中に前項各号のいずれかに該当したときも、同様とする。例文帳に追加

(2) When an official leaves government position, upon the request of an appointer to be a national public servant in the special service, a local public officer, or an employee of a public financial corporation as provided for in Article 1 of the Act on Budget and Settlement of Public Financial Corporations (Act No. 99 of 1951), or any other juridical person provided for by rules of the National Personnel Authority among those whose business is related closely to national affairs or undertakings (hereinafter referred to as "a national public servant in the special service, etc." in this paragraph), and then, after holding office without interruption as a national public servant in the special service, etc., is employed without interruption as an official on premise of the said leaving of government position (including the case of an official who holds one or more offices without interruption as a national public servant in the special service, etc. after holding another office as a national public servant in the special service, etc., and then is employed as an official on the premise of the said leaving of government position), in the cases where, during the continuous period of holding office as an official up to the said leaving of government position (in the case of an official who leaves government position similarly (hereinafter referred to as "the previous leaving of government position" in this paragraph) before the said leaving of government position, holds office as a national public servant in the special service, etc., and is employed as an official, including the continuous period of holding office as an official up to the previous leaving of government position, hereinafter referred to as "the period of holding office before leaving of government position responding to the request" in this paragraph), he/she falls under any of the items in the preceding paragraph, any of the disciplinary actions provided for in the same paragraph may be taken. When an official who is employed pursuant to the provision of paragraph 1 of Article 81-4 or paragraph 1 of Article 81-5 falls under any of the items of the preceding paragraph during the continuous period of holding office as an official up to the day when he/she has become a person who has mandatorily retired, etc. (including the period of holding office before leaving of government position responding to the request), or the period that he/she has held office as an official after the employment pursuant to the provision of paragraph 1 of Article 81-4 or paragraph 1 of Article 81-5, the same shall apply as well.  - 日本法令外国語訳データベースシステム

イ　当該非居住者又は外国法人が、当該振替国債の利子につき最初にこの項の規定の適用を受けようとする際、その旨、その者の氏名又は名称及び住所（国内に居所を有する非居住者その他の財務省令で定める者にあつては、財務省令で定める場所。以下この条において同じ。）その他の財務省令で定める事項を記載した書類（以下この条において「振替国債非課税適用申告書」という。）を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替国債の振替記載等に係る他の特定間接口座管理機関）及び当該振替国債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この号において同じ。）を経由し、又は当該適格外国仲介業者（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替国債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替国債の振替記載等に係る外国間接口座管理機関。ロにおいて同じ。）及び当該振替国債の振替記載等に係る特定振替機関等を経由して当該利子に係る所得税法第十七条の規定による納税地の所轄税務署長に提出していること。例文帳に追加

(a) The said nonresident or foreign corporation shall, when seeking the application of the provision of this paragraph for the first time with regard to interest on the said book-entry transfer national government bonds, submit a document stating such intention, his/her or its name and address (or a place specified by a Ordinance of the Ministry of Finance in the case of a nonresident who has his/her residence in Japan or any other person specified by an Ordinance of the Ministry of Finance; hereinafter the same shall apply in this Article) and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a "written application for tax exemption of book-entry transfer national government bonds") to the competent district director having jurisdiction over the place for tax payment pertaining to the said interest pursuant to the provision of Article 17 of the Income Tax Act, via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this item), or via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds; the same shall apply in (b)) and the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds.  - 日本法令外国語訳データベースシステム

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

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

第三条　組織的な犯罪の処罰及び犯罪収益の規制等に関する法律（平成十一年法律第百三十六号。以下「組織的犯罪処罰法」という。）第九条第一項から第三項まで、第十条及び第十一条の規定は、この法律の施行前に財産上の不正な利益を得る目的で犯した第一条の規定による改正前の不正競争防止法第十四条第一項第一号から第六号の二まで若しくは第七号（同法第十一条第一項に係る部分を除く。）、第二条の規定による改正前の特許法第二百条の二第一項、第三条の規定による改正前の実用新案法第六十条の二第一項、第四条の規定による改正前の意匠法第七十三条の二第一項、第五条の規定による改正前の商標法第八十一条の二第一項、第六条の規定による改正前の著作権法第百二十二条の二又は附則第六条の規定による改正前の特許法等の一部を改正する法律（平成五年法律第二十六号）附則第四条第一項の規定によりなおその効力を有するものとされた同法第三条の規定による改正前の実用新案法（附則第六条において「平成五年旧実用新案法」という。）第六十条の二第一項に掲げる罪の犯罪行為（日本国外でした行為であって、当該行為が日本国内において行われたとしたならばこれらの罪に当たり、かつ、当該行為地の法令により罪に当たるものを含む。）により生じ、若しくは当該犯罪行為により得た財産又は当該犯罪行為の報酬として得た財産に関してこの法律の施行後にした行為に対しても、適用する。この場合において、これらの財産は、組織的犯罪処罰法第二条第二項第一号の犯罪収益とみなす。例文帳に追加

Article 3 The provisions of Article 9(1) to (3), Article 10, and Article 11 of the Act for Punishment of Organized Crimes, Control of Crime Proceeds and Other Matters (Act No. 136 of 1999; hereinafter referred to as the "Organized Crime Punishment Act" ) shall also apply to an act committed after the enforcement of this Act with regard to assets arising from or acquired through a criminal act constituting any of the offenses listed in the following provisions (including a criminal act committed outside Japan, which would constitute any of these offenses if it were committed in Japan and which constitutes an offense under the laws and regulations of the place of the act) that was committed before the enforcement of this Act in order to acquire illicit gains, or assets acquired as a reward for said criminal act: Article 14(1)(i) to (vi)-2, or (vii) of the Unfair Competition Prevention Act (excluding the part pertaining to Article 11(1) of the same Act) before the revision pursuant to the provision of Article 1 of this Act; Article 200-2(1) of the Patent Act before the revision pursuant to the provision of Article 2 of this Act; Article 60-2(1) of the Utility Model Act before the revision pursuant to the provision of Article 3 of this Act; Article 73-2(1) of the Design Act before the revision pursuant to the provision of Article 4 of this Act; Article 81-2(1) of the Trademark Act before the revision pursuant to the provision of Article 5 of this Act; Article 122-2 of the Copyright Act before the revision pursuant to the provision of Article 6; or Article 60-2(1) of the Utility Model Act before the revision pursuant to the provision of Article 3 of the Act for Partial Revision of the Patent Act, etc. (Act No. 26 of 2003) before the revision pursuant to the provision of Article 6 of the Supplementary Provisions of this Act where said provision of Article 3 is to remain applicable pursuant to the provision of Article 4(1) of the Supplementary Provisions of the Act for Partial Revision of the Patent Act, etc. (such Utility Model Act shall be referred to as the "Former Utility Model Act of 1992" in Article 6 of the Supplementary Provisions of this Act).In this case, these assets shall be deemed as criminal gains under Article 2(2)(i) of the Organized Crime Punishment Act.  - 日本法令外国語訳データベースシステム

第六十七条　会社法第七編第四章第一節（第九百七条を除く。）（総則）の規定並びに商業登記法第一条の三から第五条まで（登記所、事務の委任、事務の停止、登記官、登記官の除斥）、第七条から第十五条まで（登記簿等の持出禁止、登記簿の滅失と回復、登記簿等の滅失防止、登記事項証明書の交付等、登記事項の概要を記載した書面の交付、附属書類の閲覧、印鑑証明、電磁的記録の作成者を示す措置の確認に必要な事項等の証明、手数料、当事者申請主義、嘱託による登記）、第十七条から第二十七条まで（登記申請の方式、申請書の添付書面、申請書に添付すべき電磁的記録、印鑑の提出、受付、受領証、登記の順序、登記官による本人確認、申請の却下、提訴期間経過後の登記、行政区画等の変更、同一の所在場所における同一の商号の登記の禁止）、第三十一条（営業又は事業の譲渡の際の免責の登記）、第三十三条（商号の登記の抹消）、第四十四条から第四十六条まで（会社の支配人の登記、添付書面の通則）、第四十七条第一項及び第三項（設立の登記）、第四十八条から第五十五条まで（支店所在地における登記、本店移転の登記、取締役等の変更の登記、一時会計監査人の職務を行うべき者の変更の登記）並びに第百三十二条から第百四十八条まで（更正、抹消の申請、職権抹消、行政手続法の適用除外、行政機関の保有する情報の公開に関する法律の適用除外、行政機関の保有する個人情報の保護に関する法律の適用除外、審査請求、審査請求事件の処理、行政不服審査法の適用除外、省令への委任）の規定は、相互会社に関する登記について準用する。この場合において、同法第二十七条中「商号」とあるのは「商号又は名称」と、「営業所（会社にあつては、本店。以下この条において同じ。）」とあるのは「主たる事務所」と、「係る営業所」とあるのは「係る主たる事務所」と、同法第四十六条第二項中「株主総会若しくは種類株主総会」とあるのは「社員総会（総代会を設けているときは、総代会）」と、同条第三項中「会社法第三百十九条第一項（同法第三百二十五条において準用する場合を含む。）又は第三百七十条（同法第四百九十条第五項において準用する場合を含む。）」とあるのは「保険業法第四十一条第一項において準用する会社法第三百十九条第一項又は保険業法第五十三条の十六若しくは第百八十条の十五において準用する会社法第三百七十条」と、「株主総会若しくは種類株主総会」とあるのは「社員総会」と、同条第四項中「会社法第四百十六条第四項」とあるのは「保険業法第五十三条の三十第四項」と、同法第四十八条から第五十三条までの規定中「本店」とあるのは「主たる事務所」と、「支店」とあるのは「従たる事務所」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

Article 67 The provisions of Part VII, Chapter IV, Section 1 (excluding Article 907) (General provisions) of the Companies Act, and the provisions of Article 1-3 to 5 inclusive (Registry Office, Delegation of Duties, Suspension of Duties, Registrar, Disqualification of Registrar), Article 7 to 15 inclusive (Prohibition of Taking out Registry, etc., Loss and Restoration of Registry, Prevention of Loss of Registry, etc., Delivery, etc. of Certificate of Registered Matters,, Delivery of Document Containing Description of Registered Matters, Inspection of Annexed Documents, Seal Registration Certificate, Certification of Necessary Matters, etc. for Checking Measures to Indicate Preparer of Electromagnetic Record, Fees, Principle of Application by Party Concerned, Registration by Commission), Article 17 to 27 inclusive (Method of Application for Registration, Documents to Be Attached to Written Application, Electromagnetic Record to be Attached to Written Application, Submission of Seal, Reception, Receipt, Order of Registration, Identification by Registrar, Dismissal of Application, Registration After Expiration of Period for Filing Complaint, Modification of Administrative Boundaries, etc., Prohibition of Registration of Same Trade Name at Same Location), Article 31 (Registration of Discharge in Assigning Operation or business), Article 33 (Deletion of Registration of Trade Name), Article 44 to 46 inclusive (Registration of Company Managers, General Rules for Attached Documents), Article 47, paragraphs (1) and (3) (Registration of Incorporation), Article 48 to 55 inclusive (Registration at Location of Branch Offices, Registration of Relocation of Head Office, Registration of Change of Directors, etc., Registration of Change of Persons to Temporarily Carry Out Duties of Accounting Auditor), and Article 132 to 148 inclusive (Correction, Application for Deletion, Deletion Without any Party's Request, Exclusion from Application of Administrative Procedure Act, Exclusion from Application of Act on Access to Information Held by Administrative Organs, Exclusion from Application of Act on Protection of Personal Information Held by Administrative Organs, Application for Examination, Treatment of Cases of Application for Examination, Exclusion from Application from Administrative Appeal Act, Delegation to Ordinance of the Ministry) of the Commercial Registration Act shall apply mutatis mutandis to a registration regarding a Mutual Company. In this case, the terms "trade name," "business office (or, in a company, head office; hereinafter the same shall apply in this Article)" and "business office pertaining to" in Article 27 of the latter Act shall be deemed to be replaced with "trade name or name," "principal office" and "principal office pertaining to," respectively; the term "shareholders meeting or class shareholders meeting" in Article 46, paragraph (2) of that Act shall be deemed to be replaced with "General Meeting of members (or General Meeting, where the company has such meeting)"; the terms "Article 319, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 325 of the Companies Act) or Article 370 (including the cases where it is applied mutatis mutandis pursuant to Article 490, paragraph (5) of that Act) of the Companies Act" and "shareholders meeting or class shareholder meeting" in Article 46, paragraph (3) of that Act shall be deemed to be replaced with "Article 319, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Insurance Business Act, or Article 370 of the Companies Act as applied mutatis mutandis pursuant to Article 53-16 or 180-15 of the Insurance Business Act" and "General Meeting of members", respectively; the term "Article 416, paragraph (4) of the Companies Act" in Article 46, paragraph (4) shall be deemed to be replaced with "Article 53-30, paragraph (4) of the Insurance Business Act"; and the terms "head office" and "branch offices" in the provisions of Article 48 to 53 inclusive of that Act shall be deemed to be replaced with "principal office" and "secondary offices," respectively; any other necessary technical change in interpretation shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム