「九主子」に関連した英語例文の一覧と使い方(3ページ目) - Weblio英語例文検索

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

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

第六十八条の八十九　連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該連結事業年度の当該連結法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該連結事業年度の当該連結法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該連結法人の当該連結事業年度の連結所得の金額の計算上、損金の額に算入しない。ただし、当該連結法人の当該連結事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該連結法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。例文帳に追加

Article 68-89 (1) Where a consolidated corporation pays, in each consolidated business year beginning on or after April 1, 2002, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said consolidated corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant consolidated business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said consolidated corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation for the relevant consolidated business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said consolidated corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant consolidated business year shall not be included in the amount of deductible expense in the calculation of the amount of consolidated income of the said consolidated corporation for the relevant consolidated business year; provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said consolidated corporation for the relevant consolidated business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said consolidated corporation.  - 日本法令外国語訳データベースシステム

第五十九条　原子力事業者等（原子力事業者等から運搬を委託された者を含む。以下この条において同じ。）は、核燃料物質又は核燃料物質によつて汚染された物を工場等の外において運搬する場合（船舶又は航空機により運搬する場合を除く。）においては、運搬する物に関しては主務省令（次の各号に掲げる原子力事業者等の区分に応じ、当該各号に定める大臣の発する命令をいう。以下この条において同じ。）、その他の事項に関しては主務省令（鉄道、軌道、索道、無軌条電車、自動車及び軽車両による運搬については、国土交通省令）で定める技術上の基準に従つて保安のために必要な措置（当該核燃料物質に政令で定める特定核燃料物質を含むときは、保安及び特定核燃料物質の防護のために必要な措置）を講じなければならない。例文帳に追加

Article 59 (1) When an licensee of nuclear energy activity, etc. (including a person to which shipment has been entrusted from an licensee of nuclear energy activity, etc.; hereinafter the same shall apply in this Article) shipments nuclear fuel material or material contaminated by nuclear fuel material outside of the factory, etc. (excluding shipment via a vessel or aircraft), he/she shall take the necessary safety measures (necessary measures for safety and physical protection of specific nuclear fuel material when specified nuclear fuel material specified by Cabinet Order is included in said nuclear fuel material) in compliance with the technical standards specified in the Cabinet Order of the competent ministry (order issued by the minister prescribed respectively in those items in accordance with the classifications for licensee of nuclear energy activity, etc., listed in following items; hereinafter the same shall apply in this Article) with respect to the material to be shipped, and with the technical standards specified in the Cabinet Order of the competent ministry (Cabinet Order of MLIT for shipment via railway, tram, cableway, trackless train, vehicle and light vehicle) with respect to other matters.  - 日本法令外国語訳データベースシステム

８　法第六十八条の八十九第二項に規定する国外支配株主等及び資金供与者等に支払う負債の利子等の額から控除する政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額は、当該連結法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち特定債券現先取引等に係るものに、調整後平均負債残高を当該特定債券現先取引等に係る負債に係る平均負債残高で除して得た割合を乗じて計算した金額とする。例文帳に追加

(8) The amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by a Cabinet Order and is to be deducted from the amount of interest on liabilities, etc. to be paid to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 68-89(2) of the Act shall be the amount obtained by multiplying the amount of interest on liabilities, etc. to be paid to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said consolidated corporation which pertain to a specified bond transaction with a repurchase/resale agreement, etc. by the ratio obtained by dividing the average balance of liabilities after adjustment by the average balance of liabilities regarding the liabilities pertaining to the said specified bond transaction with a repurchase/resale agreement, etc.  - 日本法令外国語訳データベースシステム

一　組織再編成により吸収合併消滅会社（会社法第七百四十九条第一項第一号に規定する吸収合併消滅会社をいう。）又は株式交換完全子会社（同法第七百六十八条第一項第一号に規定する株式交換完全子会社をいう。）となる会社その他政令で定める会社（第四条第一項第二号イにおいて「組織再編成対象会社」という。）が発行者である株券（新株予約権証券その他の政令で定める有価証券を含む。）の所有者（以下「組織再編成対象会社株主等」という。）が多数の者である場合として政令で定める場合（組織再編成対象会社株主等が適格機関投資家のみである場合を除く。）例文帳に追加

(i) in cases where, as specified by a Cabinet Order, there are a number of holders of shares (including share option certificates and other Securities specified by a Cabinet Order) issued by a company that, through a Reorganization, becomes a Company Absorbed in an Absorption-Type Merger (meaning the Company Absorbed in an Absorption-Type Merger as defined in Article 749(1)(i) of the Companies Act), or a Wholly Owned Subsidiary Company in a Share Exchange (meaning the Wholly Owned Subsidiary Company in a Share Exchange as defined in Article 768(1)(i) of said Act), or by any other kind of company specified by a Cabinet Order (referred to as the "Reorganized Company" in Article 4(1)(ii)(a)) (such holders are hereinafter referred to as "Shareholders, etc. of the Reorganized Company")(excluding the cases where the Shareholders, etc. of the Reorganized Company consist exclusively of Qualified Institutional Investors);  - 日本法令外国語訳データベースシステム

第五十三条の二十一　会社法第二編第四章第八節第二款（運営）の規定は相互会社の監査役会の運営について、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（第一号に係る部分に限る。）（陳述の聴取）、第八百七十一条本文（理由の付記）、第八百七十二条（第四号に係る部分に限る。）（即時抗告）、第八百七十三条本文（原裁判の執行停止）、第八百七十五条（非訟事件手続法の規定の適用除外）及び第八百七十六条（最高裁判所規則）の規定はこの条において準用する同法第三百九十四条第二項（同条第三項において準用する場合を含む。以下この条において同じ。）の規定による許可の申立てについて、それぞれ準用する。この場合において、同法第三百九十四条第二項（議事録）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、同条第三項中「役員の責任を追及するため必要があるとき及び親会社社員がその権利を行使するため必要があるとき」とあるのは「役員の責任を追及するため必要があるとき」と、同条第四項中「親会社若しくは子会社」とあるのは「保険業法第三十三条の二第一項に規定する実質子会社」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 53-21 The provisions of Part II, Chapter IV, Section 8, Subsection 2 (Operations) of the Companies Act shall apply mutatis mutandis to the operation of the board of company auditors of a Mutual Company; and 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 (i)) (Hearing of Statements), the main clause of Article 871 (Supplementary Note of Reasons), Article 872 (limited to the segment pertaining to item (iv)) (Immediate Appeal Against Ruling), the main clause of Article 873 (Stay of Execution of Original Sentence), 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 application for permission under Article 394, paragraph (2) of that Act (including the cases where it is applied mutatis mutandis pursuant to Article 394, paragraph (3); hereinafter the same shall apply in this Article) as applied mutatis mutandis pursuant to this Article. In this case, the term "shareholder" in Article 394, paragraph (2) (Minutes) of that Act shall be deemed to be replaced with "member (or, where the company has a General Meeting, general representative)"; the term "and to the cases where it is necessary for the purpose of exercising the rights of a Member of the Parent Company" in Article 394, paragraph (3) shall be deemed to be deleted; and the term "Parent Company or Subsidiary" in Article 394, paragraph (4) shall be deemed to be replaced with "de facto Subsidiary Company as defined in Article 33-2, paragraph (1) 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

２　前項の規定により、外国銀行が第四条第一項の内閣総理大臣の免許を受けたときは、その主たる外国銀行支店及び当該外国銀行の日本における他の支店その他の営業所（以下この章において「従たる外国銀行支店」という。）（以下この章において「外国銀行支店」と総称する。）を一の銀行とみなし、当該外国銀行の日本における代表者を当該一の銀行とみなされた外国銀行支店の取締役とみなして、この法律の規定を適用する。ただし、第四条の二、第五条、第六条、第七条の二第四項、第八条、第十三条第二項及び第四項、第十四条第二項、第二章の二、第十九条第二項、第二十条第二項、第二十一条第二項、第二十二条、第二十三条、第二十四条第二項及び第三項（これらの規定中子法人等に係る部分に限る。）、第二十五条第二項及び第五項（これらの規定中子法人等に係る部分に限る。）、第三十条第一項及び第二項、第三十二条から第三十三条の二まで、第三十六条（会社分割に係る部分に限る。）、第三十七条第一項第二号及び第三号、第三十九条、第四十条、第四十一条第二号（会社分割に係る部分に限る。）及び第三号、第四十三条、第四十四条、第七章の二、第五十三条第一項（第一号、第五号及び第八号を除く。）、第二項、第三項及び第五項、第五十五条第二項及び第三項、第五十六条第五号から第九号まで、第五十七条並びに第五十七条の二第二項の規定を除く。例文帳に追加

(2) When a Foreign Bank has obtained a license from the Prime Minister as set forth in Article 4(1) pursuant to the provisions of the preceding paragraph, the provisions of this Act shall apply by deeming the Principal Branch Office of the Foreign Bank and any other branch offices or other business offices of that Foreign Bank in Japan (hereinafter referred to as "Secondary Branch Offices of the Foreign Bank" in this Chapter) (hereinafter collectively referred to as the "Foreign Bank Branch" in this Chapter) as a single Bank and deeming that Foreign Bank's representative person in Japan as a director of that Foreign Bank Branch that has been deemed as a single Bank; provided, however, that this shall exclude the application of provisions of Article 4-2, Article 5, Article 6, Article 7-2(4), Article 8, Article 13(2) and (4), Article 14(2), Chapter II-II, Article 19(2), Article 20(2), Article 21(2), Article 22, Article 23, Article 24(2) and (3) (limited to the part of these provisions that pertains to Subsidiaries, etc.), Article 25(2) and (5) (limited to the part of these provisions that pertains to Subsidiaries, etc.), Article 30(1) and (2), Articles 32 to 33-2 inclusive, Article 36 (limited to the part that pertains to company split), Article 37(1)(ii) and (iii), Article 39, Article 40, Article 41(ii) (limited to the part that pertains to company split) and (iii), Article 43, Article 44, Chapter VII-II, Article 53(1) (excluding items (i), (v) and (viii)), (2), (3) and (5), Article 55(2) and (3), Article 56(v) to (ix) inclusive, Article 57 and Article 57-2(2).  - 日本法令外国語訳データベースシステム

２　前項の規定により、外国銀行が第四条第一項の内閣総理大臣の免許を受けたときは、その主たる外国銀行支店及び当該外国銀行の日本における他の支店その他の営業所（以下この章において「従たる外国銀行支店」という。）（以下この章において「外国銀行支店」と総称する。）を一の銀行とみなし、当該外国銀行の日本における代表者を当該一の銀行とみなされた外国銀行支店の取締役とみなして、この法律の規定を適用する。ただし、第四条の二、第五条、第六条、第七条の二第四項、第八条、第十三条第二項及び第四項、第十四条第二項、第二章の二、第十九条第二項、第二十条第二項、第二十一条第二項、第二十二条、第二十三条、第二十四条第二項及び第三項（これらの規定中子法人等に係る部分に限る。）、第二十五条第二項及び第五項（これらの規定中子法人等に係る部分に限る。）、第三十条第一項及び第二項、第三十二条から第三十三条の二まで、第三十六条（会社分割に係る部分に限る。）、第三十七条第一項第二号及び第三号、第三十九条、第四十条、第四十一条第二号（会社分割に係る部分に限る。）及び第三号、第四十三条、第四十四条、第七章の三、第五十三条第一項（第一号、第五号及び第八号を除く。）、第二項、第三項及び第五項、第五十五条第二項及び第三項、第五十六条第五号から第九号まで、第五十七条並びに第五十七条の二第二項の規定を除く。例文帳に追加

(2) When a Foreign Bank has obtained a license from the Prime Minister as set forth in Article 4, paragraph (1) pursuant to the provisions of the preceding paragraph, the provisions of this Act shall apply by deeming the Principal Branch Office of the Foreign Bank and any other branch offices or other business offices of that Foreign Bank in Japan (hereinafter referred to as "Secondary Branch Offices of the Foreign Bank" in this Chapter) (hereinafter collectively referred to as the "Branch Offices of a Foreign Bank" in this Chapter) as a single Bank and deeming that Foreign Bank's representative person in Japan as a director of that Branch Office of the Foreign Bank that has been deemed as a single Bank; provided, however, that this shall exclude the application of provisions of Article 4-2, Article 5, Article 6, Article 7-2, paragraph (4), Article 8, Article 13, paragraphs (2) and (4), Article 14, paragraph (2), Chapter II-2, Article 19, paragraph (2), Article 20, paragraph (2), Article 21, paragraph (2), Article 22, Article 23, Article 24, paragraphs (2) and (3) (limited to the part of these provisions that pertains to Subsidiaries, etc.), Article 25, paragraphs (2) and (5) (limited to the part of these provisions that pertains to Subsidiaries, etc.), Article 30, paragraphs (1) and (2), Articles 32 to 33-2 inclusive, Article 36 (limited to the part that pertains to company split), Article 37, paragraph (1), items (ii) and (iii), Article 39, Article 40, Article 41, item (ii) (limited to the part that pertains to company split) and item (iii) of that Article, Article 43, Article 44, Chapter VII-3, Article 53, paragraph (1) (excluding items (i), (v) and (viii)), paragraphs (2), (3) and (5) of that Article, Article 55, paragraphs (2) and (3), Article 56, items (v) to (ix) inclusive, Article 57 and Article 57-2, paragraph (2).  - 日本法令外国語訳データベースシステム

三　外国法人のその本店又は主たる事務所の所在する国又は地域（以下この号において「本店所在地国」という。）において当該特定利子について外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。以下この号において同じ。）が課されないこととされている場合（当該特定利子が本店所在地国以外の国又は地域に所在する営業所又は事務所（第四項及び第七項において「営業所等」という。）において行う事業に帰せられる場合であつて、当該国又は地域において当該特定利子について外国法人税が課される場合を除く。）における当該外国法人（前二号に掲げる外国法人を除く。）例文帳に追加

iii) A foreign corporation (excluding the foreign corporations listed in the preceding two items) in the case where foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; hereinafter the same shall apply in this item) shall not be imposed on the foreign corporation with respect to the said specified interest in the state or territory where its head office or principal office is located (hereinafter referred to in this item as the "state of the head office") (excluding the case where the said specified interest is attributed to a business conducted by the foreign corporation at its business office or other office (referred to in paragraph (4) and paragraph (7) as a "business office, etc.") located in any state or territory other than the state of the head office, and foreign corporation tax shall be imposed on the foreign corporation with respect to the said specified interest in such state or territory  - 日本法令外国語訳データベースシステム

１４　非課税適用申告書の提出をする者は、その提出をしようとする際、その者が非居住者又は外国法人に該当することを証する書類（その者の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地（以下この項、次項及び第十九項において「住所等」という。）の記載がされているものに限る。同項において同じ。）を、当該非課税適用申告書に係る利子の支払をする者（当該利子の支払が支払の取扱者を通じて行われる場合には、当該支払の取扱者。以下この項及び次項において同じ。）に提示しなければならないものとし、当該利子の支払をする者は、当該非課税適用申告書に記載された氏名又は名称及び国外にある住所等を当該書類により確認しなければならないものとする。例文帳に追加

(14) A person who submits a written application for a tax exemption shall, upon submitting it, present a document that certifies that the person falls under the category of nonresidents or foreign corporations (limited to such document that contains the name and domicile or residence or the location of the person's head office or principal office (hereinafter referred to as "domicile, etc." in this paragraph, the following paragraph and paragraph (19)), each of which is located outside Japan; the same shall apply in said paragraph), to a person who pays interest based on said written application for a tax exemption (in the case where said interest is paid via a person in charge of handling payment, the document shall be presented to said person in charge of handling payment; hereinafter the same shall apply in this paragraph and the following paragraph), and said person who pays interest shall confirm, by the document presented thereto, the name and domicile, etc. outside Japan as entered in said written application for a tax exemption.  - 日本法令外国語訳データベースシステム

３　前二項の規定にかかわらず、法人が株式会社の総株主の議決権（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法（平成十七年法律第八十六号）第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。次項、第五十九条第三項第二号及び第四項並びに第百二十七条の二第二項第二号イ及びロにおいて同じ。）の過半数を有する場合には、当該法人（以下この条及び第百二十七条の二第二項第二号ロにおいて「親法人」という。）について再生事件又は更生事件（以下この条において「再生事件等」という。）が係属しているときにおける当該株式会社（以下この条及び第百二十七条の二第二項第二号ロにおいて「子株式会社」という。）についての再生手続開始の申立ては、親法人の再生事件等が係属している地方裁判所にもすることができ、子株式会社について再生事件等が係属しているときにおける親法人についての再生手続開始の申立ては、子株式会社の再生事件等が係属している地方裁判所にもすることができる。例文帳に追加

(3) Notwithstanding the provisions of the preceding two paragraphs, where a juridical person holds the majority of voting rights (excluding the voting rights of the shares of stock which may not be exercised for all matters that may be resolved at a shareholders meeting, and including the voting rights of the shares of stock for which the shareholder is deemed to have voting rights pursuant to the provision of Article 879(3) of the Companies Act (Act No. 86 of 2005); hereinafter the same shall apply in the following paragraph, Article 59(3)(ii) and (4) and Article 127-2(2)(ii)(a) and (b)) of all shareholders of a stock company, if a rehabilitation case or reorganization case (hereinafter referred to as a "rehabilitation case, etc." in this Article) is pending against said juridical person (hereinafter referred to as a "parent juridical person" in this Article and Article 127-2(2)(ii)(b)), a petition for commencement of rehabilitation proceedings against said stock company (hereinafter referred to as a "subsidiary stock company" in this Article and Article 127-2(2)(ii)(b)) may also be filed with the district court before which the rehabilitation case, etc. against the parent juridical person is pending, and if a rehabilitation case, etc. is pending against the subsidiary stock company, a petition for commencement of rehabilitation proceedings against the parent juridical person may also be filed with the district court before which the rehabilitation case, etc. against the subsidiary stock company is pending.  - 日本法令外国語訳データベースシステム

第五十八条　製錬事業者、加工事業者、原子炉設置者、外国原子力船運航者、使用済燃料貯蔵事業者、再処理事業者、廃棄事業者及び使用者（旧製錬事業者等、旧加工事業者等、旧原子炉設置者等、旧使用済燃料貯蔵事業者等、旧再処理事業者等、旧廃棄事業者等及び旧使用者等を含む。以下「原子力事業者等」という。）が核燃料物質又は核燃料物質によつて汚染された物を製錬施設、加工施設、原子炉施設、使用済燃料貯蔵施設、再処理施設、廃棄物埋設施設若しくは廃棄物管理施設又は使用施設等を設置した工場又は事業所（原子力船を含む。次条第一項、第五十九条の二第一項及び第六十一条の二第一項において「工場等」という。）の外において廃棄する場合においては、主務省令（次の各号に掲げる原子力事業者等の区分に応じ、当該各号に定める大臣の発する命令をいう。以下この条において同じ。）で定めるところにより、保安のために必要な措置を講じなければならない。例文帳に追加

Article 58 (1) When a licensee of refining activity, licensee of fabricating or enrichment activity, licensee of reactor operation, operator of a foreign nuclear vessel, licensee of spent fuel interim storage activity, licensee of reprocessing activity, licensee of waste disposal activity or user (including former licensee of refining activity, etc., former licensee of fabricating or enrichment activity, etc., former licensee of reactor operation, etc., former licensee of spent fuel interim storage activity, etc., former licensee of reprocessing activity, etc., former licensee of waste disposal activity, etc. and former users, etc.; hereinafter referred to as "licensee of nuclear energy activity, etc.") disposes of nuclear fuel material or material contaminated by nuclear fuel material outside of a factory or a place of activity where refining facilities, fuel facilities, reactor facilities, spent fuel interim storage facilities, reprocessing facilities, waste disposal facilities, waste storage facilities or usage facilities, etc. (including nuclear vessels; referred to as "factories, etc." in paragraph (1) of the following Article, Article 59-2 (1) and Article 61-2 (1)) have been installed, he/she shall take the necessary operational safety measures pursuant to the provision of the Ordinance of the competent ministry (order issued by the competent minister prescribed respectively in those items in accordance with the classifications for licensee of nuclear energy activity, etc., listed in the following items; hereinafter the same shall apply in this Article).  - 日本法令外国語訳データベースシステム

今般、同法の期限の延長期間を1年としたのは、法制当時よりも現在の経済状況は2年前のリーマン・ショック直後の中小企業金融円滑化法は1年程度の法律としていたのでありますが、現在の経済情勢は2年前のまさにトヨタ自動車の売り上げが4割減ったという、私の地元九州・福岡県は愛知県に次いで2番目に大きな自動車100万台以上生産しておりますけれども、トヨタだ日産だというのが本当に軒並み派遣切りをしまして、そのことを私はもろに感じたわけでございますが、そういった中、この法律を施行させて頂いたわけでございますけれども、同時に資本主義社会、自由主義社会においては、法によって借り手のモラルハザードという金融規律の低下が懸念されている。やっぱりそこは、当然、自由主義社会で大事なことでございまして、やっぱり借りたお金は利子をつけて返すということは原則でございますから、その影響も注視する必要があると思っております。例文帳に追加

When the SME Financing Facilitation Act was established just after the Lehman shock two years ago, it was given the duration of roughly one year. With Toyota suffering a 40 percent drop in car sales two years ago – my home prefecture, Fukuoka, Kyushu, produces more than one million cars and is the second largest car-producing prefecture after Aichi – one after another of the car makers, including Toyota and Nissan, fired temporary workers. It was under those circumstances that we launched this Act, but, at the same time, it is also true that in the context of a capitalist society and a free society, there is a concern that the Act might result in financial discipline deteriorating in the form of moral hazard on the part of borrowers. As it is, indeed, naturally an important factor in a free society, and the basic rule in borrowing money is to pay it back with interest, I do think it necessary to heed any impact of the Act.  - 金融庁

第七百九十六条　前条第一項から第三項までの規定は、吸収合併消滅会社、吸収分割会社又は株式交換完全子会社（以下この目において「消滅会社等」という。）が存続株式会社等の特別支配会社である場合には、適用しない。ただし、吸収合併消滅株式会社若しくは株式交換完全子会社の株主、吸収合併消滅持分会社の社員又は吸収分割会社に対して交付する金銭等の全部又は一部が存続株式会社等の譲渡制限株式である場合であって、存続株式会社等が公開会社でないときは、この限りでない。例文帳に追加

Article 796 (1) The provisions of paragraphs (1) to (3) of the preceding Article shall not apply in the cases where the Company Absorbed in Absorption-type Merger, the Splitting Company in Absorption-type Company Split or the Wholly Owned Subsidiary Company in Share Exchange (hereinafter referred to as the "Absorbed Company, etc." in this Division) is the Special Controlling Company of the Surviving Stock Company, etc.; provided, however, that this shall not apply in the cases where all or part of the Monies, etc. to be delivered to shareholders of the Stock Company Absorbed in Absorption-type Merger or the Wholly Owned Subsidiary Company in Share Exchange, to partners of the Membership Company Absorbed in Absorption-type Merger or to the Splitting Company in Absorption-type Company Split are Shares with a Restriction on Transfer, etc. of the Surviving Stock Company, etc., and the Surviving Stock Company, etc. is not a Public Company.  - 日本法令外国語訳データベースシステム

４　核原料物質、核燃料物質及び原子炉の規制に関する法律（昭和三十二年法律第百六十六号）第五十九条第二項の規定による主務大臣の確認（同法第六十一条の二十六の規定による独立行政法人原子力安全基盤機構の確認を含む。）又は危険物船舶運送及び貯蔵規則第八十七条第一項の規定による国土交通大臣若しくは地方運輸局長の確認を受けた場合は、告示で定めるところにより第二項第二号ハ、ニ又はヘ（放射性輸送物に関する技術上の基準に係るものに限る。）の確認を受けたものとみなす。例文帳に追加

(4) If a confirmation (includes a confirmation in accordance with Article 61-26 of the Act of the Regulations of Nuclear Source Material, Nuclear Fuel Material and Reactors. (Act No. 166 of 1957) by the Japan Nuclear Energy Safety Organization) is received from the competent minister in accordance with the provision in paragraph (2) of Article 59 in the same Act or a confirmation is received from the minister of land, infrastructure, transport and Tourism or the local transportation station manager in accordance with the provision in paragraph (1) of Article 87 in THE REGULATIONS FOR THE CARRIAGE AND STORAGE OF DANGEROUS GOODS BY SHIPS., it shall be deemed in accordance with pronouncement that a confirmation is received for item (ii)c, (ii)d or (ii)f (limited to technical standards related to transported radioactive substances).  - 日本法令外国語訳データベースシステム

四　法第四十条の四第四項第一号に掲げる事業を主として行う特定外国子会社等に係る同条第一項各号、第六十六条の六第一項各号又は第六十八条の九十第一項各号に掲げる者が当該特定外国子会社等に係る間接保有の株式等（法第四十条の四第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。）を有する場合における当該間接保有の株式等に係る前条第六項第一号に規定する他の外国法人又は同項第二号に規定する他の外国法人及び出資関連外国法人例文帳に追加

(iv) Where a person listed in the items of Article 40-4(1), items of Article 66-6(1) or items of Article 68-90(1) of the Act who is related to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 40-4(4)(i) of the Act holds the shares, etc. indirectly pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as being held through indirect ownership as prescribed in Article 40-4(2)(iii) of the Act), the other foreign corporation prescribed in paragraph (6)(i) of the preceding Article or the other foreign corporation and capital contribution-related foreign corporation(s) prescribed in item (ii) of the said paragraph which pertain to the said shares, etc. held indirectly  - 日本法令外国語訳データベースシステム

四　法第六十六条の六第四項第一号に掲げる事業を主として行う特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号又は第六十八条の九十第一項各号に掲げる者が当該特定外国子会社等に係る間接保有の株式等（法第六十六条の六第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。）を有する場合における当該間接保有の株式等に係る前条第五項第一号に規定する他の外国法人又は同項第二号に規定する他の外国法人及び出資関連外国法人例文帳に追加

(iv) Where a person listed in the items of Article 40-4(1), items of Article 66-6(1) or items of Article 68-90(1) of the Act who is related to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 66-6(4)(i) of the Act holds the shares, etc. indirectly pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. shall mean the number of the shares or the amount of the capital contributions of a foreign corporation specified by a Cabinet Order as being held through indirect ownership as prescribed in Article 66-6(2)(iii) of the Act), the other foreign corporations prescribed in paragraph (5)(i) of the preceding Article or the other foreign corporation and capital contribution-related foreign corporation(s) prescribed in item (ii) of the said paragraph which pertain to the said shares, etc. held indirectly  - 日本法令外国語訳データベースシステム

第百四十五条　商業登記法第七十九条、第八十条（第二号、第六号、第九号及び第十号を除く。）、第八十一条（第三号、第六号、第九号及び第十号を除く。）、第八十二条及び第八十三条の規定は、第百三十六条第二項第一号に掲げる場合における合併による会員金融商品取引所の登記について準用する。この場合において、同法第七十九条中「商号及び本店」とあるのは「名称及び主たる事務所」と、同法第八十条第三号及び第八号並びに第八十一条第八号中「日刊新聞紙又は電子公告」とあるのは「日刊新聞紙」と、同法第八十条第四号中「資本金の額」とあるのは「出資の総額」と、同条第五号及び同法第八十一条第五号中「本店」とあるのは「事務所」と、同法第八十条第七号中「吸収合併消滅会社が持分会社であるときは、総社員の同意（定款に別段の定めがある場合にあつては、その定めによる手続）があつたことを証する書面」とあるのは「吸収合併をする会員金融商品取引所の合併総会の議事録」と、同条第八号及び同法第八十一条第八号中「株式会社又は合同会社」とあるのは「会員金融商品取引所」と、同条中「次の書面」とあるのは「次の書面及び代表権を有する者の資格を証する書面」と、同条第七号中「新設合併消滅会社が持分会社であるときは、総社員の同意（定款に別段の定めがある場合にあつては、その定めによる手続）があつたことを証する書面」とあるのは「新設合併消滅会員金融商品取引所の合併総会の議事録」と、同法第八十二条第二項から第四項まで及び第八十三条中「本店」とあるのは「主たる事務所」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 145 (1) The provisions of Article 79, Article 80 (excluding items (ii), (vi), (ix) and (x)), Article 81 (excluding items (iii), (vi), (ix) and (x)), Article 82 and Article 83 of the Commercial Registration Act shall apply mutatis mutandis to the registration of a Membership-Type Financial Instruments Exchange upon a merger in the case set forth in Article 136(2)(i). In this case, the term "trade name and the head office" in Article 79 of said Act shall be deemed to be replaced with "name and the principal office,"; the term "daily newspaper or Electronic Public Notice" in Article 80(iii) and (viii), and Article 81(viii) of said Act shall be deemed to be replaced with "daily newspaper,"; the term "amount of the stated capital" in Article 80(iv) of said Act shall be deemed to be replaced with "total amount of contribution,"; the term "head office" in Articles 80(v) and 81(v) of said Act shall be deemed to be replaced with "office,"; the term "when a Company Absorbed in an Absorption-Type Merger is a membership company, the document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedures under such provisions)" in Article 80(vii) of said Act shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Membership-Type Financial Instruments Exchange implementing an Absorption-Type Merger,"; the term "stock company or limited liability company" in Article 80(viii) and Article 81(viii) of said Act shall be deemed to be replaced with "Membership-Type Financial Instruments Exchange,"; the term "the following documents" in said Article shall be deemed to be replaced with "the following documents and the documents proving the qualification of the person having the authority of representation,"; the term "when a company extinguished upon a Consolidation-Type Merger is a membership company, the document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedures under such provisions)" in Article 81(vii) shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Membership-Type Financial Instruments Exchange Extinguished upon a Consolidation-Type Merger,"; the term "the head office" in Article 82, paragraphs (2) to (4) inclusive and Article 83 of said Act shall be deemed to be replaced with "the principal office," 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

第百九十九条　第九十七条、第九十七条の二第一項及び第二項、第九十八条、第九十九条第一項、第二項及び第四項から第六項まで、第百条並びに第百条の二の規定は外国保険会社等の支店等における業務について、第九十九条第三項及び第七項から第十項までの規定は外国生命保険会社等の支店等における業務について、第百一条から第百五条までの規定は外国損害保険会社等が他の損害保険会社（外国損害保険会社等を含む。）との間で行う共同行為について、第七条の二、第百九条、第百十条第一項及び第三項、第百十一条第一項及び第三項から第六項まで、第百十二条、第百十四条から第百十八条まで並びに第百二十条から第百二十二条までの規定は外国保険会社等について、それぞれ準用する。この場合において、第九十七条第一項中「第三条第二項」とあるのは「第百八十五条第二項」と、第九十九条第六項中「相互会社」とあるのは「外国相互会社」と、同条第八項中「第百三十三条若しくは第百三十四条の規定により同法第三条第一項の免許が取り消された場合若しくは同法第二百七十三条の規定により同法第三条第一項」とあるのは「第二百五条若しくは第二百六条の規定により同法第百八十五条第一項の免許が取り消された場合若しくは同法第二百七十三条の規定により同法第百八十五条第一項」と、「第百三十三条又は第百三十四条の規定により同法第三条第一項」とあるのは「第二百五条又は第二百六条の規定により同法第百八十五条第一項」と、同条第九項中「第百十一条第一項及び第二項」とあるのは「第百九十九条において準用する第百十一条第一項」と、第百九条中「事業年度」とあるのは「日本における事業年度」と、第百十条第一項中「事業年度ごとに、業務」とあるのは「日本における事業年度ごとに、日本における業務」と、第百十一条第一項中「事業年度ごとに、業務」とあるのは「日本における事業年度ごとに、日本における業務」と、同項及び同条第四項中「本店又は主たる事務所及び支店又は従たる事務所その他これらに準ずる場所として内閣府令で定める場所」とあるのは「外国保険会社等の日本における支店その他これに準ずる場所として内閣府令で定める場所」と、同条第六項中「当該保険会社及びその子会社等の業務」とあるのは「当該外国保険会社等の日本における業務」と、第百十二条第一項中「所有する」とあるのは「日本において所有する」と、「内閣府令で定めるところにより、内閣総理大臣」とあるのは「内閣総理大臣」と、同条第二項中「内閣府令」とあるのは「日本において内閣府令」と、第百十四条第一項中「保険契約者」とあるのは「日本における保険契約者」と、第百十五条第一項中「所有する」とあるのは「日本において所有する」と、「価格変動準備金」とあるのは「日本において価格変動準備金」と、同条第二項中「株式等」とあるのは「日本における株式等」と、第百十六条第一項中「毎決算期」とあるのは「日本における事業年度に係る毎決算期」と、「保険契約」とあるのは「日本における保険契約」と、「責任準備金」とあるのは「日本において責任準備金」と、同条第二項中「長期の」とあるのは「日本における長期の」と、同条第三項中「保険契約」とあるのは「日本における保険契約」と、第百十七条第一項中「毎決算期」とあるのは「日本における事業年度に係る毎決算期」と、「保険契約」とあるのは「日本における保険契約」と、「支出として」とあるのは「支出として日本において」と、「支払備金」とあるのは「日本において支払備金」と、第百十八条第一項中「内閣府令で定める保険契約」とあるのは「日本における保険契約のうち内閣府令で定めるもの」と、「設けなければならない」とあるのは「日本において設けなければならない」と、第百二十条第一項中「生命保険会社及び内閣府令で定める要件に該当する損害保険会社」とあるのは「外国生命保険会社等及び内閣府令で定める要件に該当する外国損害保険会社等」と、「は、取締役会において保険計理人」とあるのは「の日本における代表者は、当該外国保険会社等の日本における保険計理人」と、「保険料の算出方法」とあるのは「日本において締結する保険契約に係る保険料の算出方法」と、同条第二項及び第三項中「保険計理人」とあるのは「外国保険会社等の日本における保険計理人」と、第百二十一条中「保険計理人」とあるのは「外国保険会社等の日本における保険計理人」と、「毎決算期」とあるのは「日本における事業年度に係る毎決算期」と、「取締役会」とあるのは「外国保険会社等の日本における代表者」と、第百二十二条中「保険計理人」とあるのは「外国保険会社等の日本における保険計理人」と、「当該保険会社」とあるのは「当該外国保険会社等」と読み替えるものとする。例文帳に追加

Article 199 The provisions of Article 97, Article 97-2, paragraphs (1) and (2), Article 98, Article 99, paragraphs (1), (2) and (4) to (6), Article 100 and Article 100-2 shall apply mutatis mutandis to the business of the branch offices, etc. of a Foreign Insurance Company, etc.; the provisions of Article 99, paragraphs (3) and (7) to (10) inclusive shall apply mutatis mutandis to the business of the branch offices, etc. of a Foreign Life Insurance Company, etc.; the provisions of Article 101 to 105 inclusive shall apply mutatis mutandis to a concerted activity carried out by a Foreign Non-Life Insurance Company, etc. with another Non-Life Insurance Company (including a Foreign Non-Life Insurance Company, etc.); and the provisions of Article 7-2, Article 109, Article 110, paragraphs (1) and (3), Article 111, paragraph (1) and paragraphs (3) to (6) inclusive, Article 112, Article 114 to 118 inclusive, and Article 120 to 122 inclusive shall apply mutatis mutandis to a Foreign Insurance Company, etc. In this case, the term "Article 3, paragraph (2)" in Article 97, paragraph (1) shall be deemed to be replaced with "Article 185, paragraph (2)"; the term "Mutual Company" in Article 99, paragraph (6) shall be deemed to be replaced with "Foreign Mutual Company"; the term "In the case where the license of Article 3, paragraph (1) of the Insurance Business Act is cancelled pursuant to the provision of Article 133 or 134 of that Act, or in the case where the license of Article 3, paragraph (1) of that Act loses its effect pursuant to the provision of Article 273 of that Act" in Article 99, paragraph (8) shall be deemed to be replaced with "In the case where the license of Article 185, paragraph (1) of the Insurance Business Act is cancelled pursuant to the provision of Article 205 or 206 of that Act, or in the case where the license of Article 185, paragraph (1) of that Act loses its effect pursuant to the provision of Article 273 of that Act"; the term "Article 3, paragraph (1) of the Insurance Business Act pursuant to the provision of Article 133 or 134 of that Act" in Article 99, paragraph (8) shall be deemed to be replaced with "Article 185, paragraph (1) of the Insurance Business Act pursuant to the provision of Article 205 or 206 of that Act"; the term "Article 111, paragraphs (1) and (2)" in Article 99, paragraph (9) shall be deemed to be replaced with "Article 111, paragraph (1) as applied mutatis mutandis pursuant to Article 199"; the term "business year" in Article 109 shall be deemed to be replaced with "business year in Japan"; the term "for each business year, prepare an interim business report and business report describing the status of its business and property" in Article 110, paragraph (1) shall be deemed to be replaced with "for each business year in Japan, prepare an interim business report and business report describing the status of its business and property in Japan"; the term "for each business year, prepare explanatory documents describing the matters specified by a Cabinet Office Ordinance as pertaining to the status of its business and property" in Article 111, paragraph (1) shall be deemed to be replaced with "for each business year in Japan, prepare explanatory documents describing the matters specified by a Cabinet Office Ordinance as pertaining to the status of its business and property in Japan"; the term "its head office or principal office and its branch offices or secondary offices, or any other equivalent place specified by a Cabinet Office Ordinance" in Article 111, paragraphs (1) and (4) shall be deemed to be replaced with "the branch office of the Foreign Insurance Company, etc. in Japan or any other equivalent place specified by a Cabinet Office Ordinance"; the term "business and property of the Insurance Company and its Subsidiary Company, etc." in Article 111, paragraph (6) shall be deemed to be replaced with "business and property of the Foreign Insurance Company, etc. in Japan"; the term "owns" in Article 112, paragraph (1) shall be deemed to be replaced with "owns in Japan"; the term ", pursuant to the provisions of a Cabinet Office Ordinance" in Article 112, paragraph (1) shall be deemed to be deleted; the term "set aside as a reserve" in Article 112, paragraph (2) shall be deemed to be replaced with "set aside in Japan as a reserve;" the term "Policyholders" in Article 114, paragraph (1) shall be deemed to be replaced with "Policyholders in Japan"; the terms "within its portfolio" and "set aside as price fluctuation reserve" in Article 115, paragraph (1) shall be deemed to be replaced with "within its portfolio in Japan" and "set aside in Japan as price fluctuation reserve," respectively; the term "Shares, etc." in Article 115, paragraph (2) shall be deemed to be replaced with "Shares, etc. in Japan"; the terms "each accounting period," "insurance contracts" and "set aside a certain amount of money" in Article 116, paragraph (1) shall be deemed to be replaced with "each accounting period of the business year in Japan," "insurance contracts in Japan" and "set aside in Japan a certain amount of money," respectively; the term "funding the policy reserve" in Article 116, paragraph (2) shall be deemed to be replaced with "funding in Japan the policy reserve"; the term "insurance contract" in Article 116, paragraph (3) shall be deemed to be replaced with "insurance contract in Japan"; the terms "each accounting period," "insurance contracts," "as expenditure" and "reserve for outstanding claims" in Article 117, paragraph (1) shall be deemed to be replaced with "each accounting period of the business year in Japan," "insurance contracts in Japan," "in Japan as expenditure" and "reserve for outstanding claims in Japan," respectively; the terms "insurance contract specified by a Cabinet Office Ordinance" and "create" in Article 118, paragraph (1) shall be deemed to be replaced with "insurance contract in Japan specified by a Cabinet Office Ordinance" and "create in Japan," respectively; the terms "board of directors," "Life Insurance Company or a Non-Life Insurance Company meeting the requirements specified by a Cabinet Office Ordinance," "actuary" and "method of calculating insurance premiums" in Article 120, paragraph (1) shall be deemed to be replaced with "representative person," "Foreign Life Insurance Company, etc. or a Foreign Non-Life Insurance Company, etc. meeting the requirements specified by a Cabinet Office Ordinance," "actuary of the Foreign Insurance Company, etc. in Japan" and "method of calculating the insurance premiums applicable to the insurance contracts concluded in Japan," respectively; the term "actuary" in Article 120, paragraph (2) shall be deemed to be replaced with "actuary of a Foreign Insurance Company, etc. in Japan"; the terms "Insurance Company" and "actuary" in Article 120, paragraph (3) shall be deemed to be replaced with "Foreign Insurance Company, etc." and "actuary in Japan" respectively; the terms "actuary," "each accounting period," and "board of directors" in Article 121 shall be deemed to be replaced with "actuary of a Foreign Insurance Company, etc. in Japan," "each accounting period of the business year in Japan" and "representative person of the Foreign Insurance Company, etc. in Japan," respectively; and the terms "Insurance Company" and "actuary" in Article 122 shall be deemed to be replaced with "Foreign Insurance Company, etc." and "actuary in Japan", respectively.  - 日本法令外国語訳データベースシステム

一　イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額以下である場合　当該内国法人が当該事業年度において当該内国法人に係る国外支配株主等（法第六十六条の五第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。）及び資金供与者等（同項第二号に規定する資金供与者等をいう。以下この条において同じ。）に支払う第十五項各号に掲げる費用（第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得（法第六十六条の五第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。）に含まれるときに、支払うものに限る。）の金額（次号において「課税対象所得に係る保証料等の金額」という。）に、イに掲げる金額からハに掲げる金額を控除した残額（次号及び次項において「平均負債残高超過額」という。）をロに掲げる金額で除して得た割合を乗じて計算した金額例文帳に追加

(i) Where the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c): The amount obtained by calculating the amount of expenses listed in the items of paragraph (15) which the said domestic corporation pays for the relevant business year to a foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. prescribed in Article 66-5(4)(i) of the Act; hereinafter the same shall apply in this Article) and a fund provider, etc. (meaning a fund provider, etc. prescribed in item (ii) of the said paragraph; hereinafter the same shall apply in this Article) related to the said domestic corporation (such expenses shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 66-5(4)(ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of the said interest; such amount of expenses shall be referred to as the "amount of guarantee charge, etc. for the taxable income" in the next item) and then multiplying the said amount of expenses by the ratio obtained by dividing the remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the "amount exceeding the average balance of liabilities" in the next item and the next paragraph) by the amount listed in (b):  - 日本法令外国語訳データベースシステム

２　保険業法第二百七十五条第一項第二号及び第二項（保険募集の制限）の規定は共済事業を行う協同組合の共済契約の募集について、同法第二百八十三条（所属保険会社等の賠償責任）の規定は共済事業を行う協同組合の役員及び使用人並びに当該共済事業を行う協同組合の共済代理店（組合の委託を受けて、当該組合のために共済契約の締結の代理又は媒介を行う者であつて、当該組合の役員又は使用人でないものをいう。以下同じ。）並びにその役員及び使用人が行う当該共済事業を行う協同組合の共済契約の募集について、同法第二百九十四条（顧客に対する説明）の規定は共済契約の募集を行う共済事業を行う協同組合の役員及び使用人並びに当該共済事業を行う協同組合の共済代理店並びにその役員及び使用人について、同法第二百九十五条（自己契約の禁止）の規定は共済代理店について、同法第三百条（禁止行為）の規定は共済事業を行う協同組合及びその共済代理店（これらの者の役員及び使用人を含む。）について、同法第三百五条（立入検査等）、第三百六条（業務改善命令）及び第三百七条第一項第三号（登録の取消し等）の規定は共済代理店について、同法第三百九条（保険契約の申込みの撤回等）の規定は共済事業を行う協同組合に対し共済契約の申込みをした者又は共済契約者が行う共済契約の申込みの撤回又は解除について、同法第三百十一条（検査職員の証票の携帯及び提示等）の規定はこの項において準用する同法第三百五条の規定による立入り、質問又は検査をする職員について、それぞれ準用する。この場合において、同法第二百七十五条第一項第二号、第二百九十四条第三号、第二百九十五条第二項、第三百条第一項第七号及び第九号並びに第三百九条第一項第一号、第二項、第三項、第五項及び第六項中「内閣府令」とあるのは「主務省令」と、同法第二百七十五条第一項第二号及び第二項中「損害保険会社（外国損害保険会社等を含む。以下この編において同じ。）」とあるのは「共済事業を行う協同組合」と、「次条の登録を受けた損害保険代理店」とあるのは「中小企業等協同組合法第百六条の三第一号の届出がなされた共済代理店」と、「損害保険代理店である」とあるのは「共済代理店である」と、同条第二項中「次条又は第二百八十六条の登録を受けて」とあるのは「中小企業等協同組合法第百六条の三第一号の届出を行って」と、同法第三百条第一項中「次条に規定する特定保険契約」とあるのは「中小企業等協同組合法第九条の七の五第三項に規定する特定共済契約」と、同項第八号中「特定関係者（第百条の三（第二百七十二条の十三第二項において準用する場合を含む。次条において同じ。）に規定する特定関係者及び第百九十四条に規定する特殊関係者のうち、当該保険会社等又は外国保険会社等を子会社とする保険持株会社及び少額短期保険持株会社（以下この条及び第三百一条の二において「保険持株会社等」という。）、当該保険持株会社等の子会社（保険会社等及び外国保険会社等を除く。）並びに保険業を行う者以外の者をいう。）」とあるのは「子会社等（中小企業等協同組合法第六十一条の二第二項に規定する子会社等をいう。）」と、同条第二項中「第四条第二項各号、第百八十七条第三項各号又は第二百七十二条の二第二項各号に掲げる書類」とあるのは「定款又は中小企業等協同組合法第九条の六の二第一項に規定する共済規程若しくは同法第二十七条の二第三項に規定する火災共済規程」と、同法第三百五条及び第三百六条中「内閣総理大臣」とあるのは「行政庁」と、同法第三百七条第一項中「内閣総理大臣」とあるのは「行政庁」と、「次の各号のいずれかに該当するときは、第二百七十六条若しくは第二百八十六条の登録を取り消し、又は」とあるのは「第三号に該当するときは、」と、「業務の全部若しくは一部」とあるのは「共済契約の募集」と読み替えるものとする。例文帳に追加

(2) The provisions of Article 275, paragraph (1), item (ii) and paragraph (2) (Restriction on Insurance Solicitation) of the Insurance Business Act shall apply mutatis mutandis to the solicitation of mutual aid contracts of a cooperative engaged in mutual aid activities; the provisions of Article 283 (Liability for Compensation of the Insurance Company Concerned, etc.) of the same Act shall apply mutatis mutandis to the solicitation of mutual aid contracts of a cooperative engaged in mutual aid activities carried out by officers or employees of said cooperative engaged in mutual aid activities, and by any mutual aid agent (which means a person who acts as an agent or intermediary in concluding mutual aid contracts for a cooperative under entrustment by said cooperative, and who is not an officer nor an employee of said cooperative; the same shall apply hereinafter) of said cooperative engaged in mutual aid activities and officers or employees of said mutual aid agent; the provisions of Article 294 (Explanations to Customers) of the same Act shall apply mutatis mutandis to officers and employees of a cooperative engaged in mutual aid activities, any mutual aid agent of said cooperative engaged in mutual aid activities, and officers and employees of said mutual aid agent, carrying out solicitation of mutual aid contracts; the provisions of Article 295 (Prohibition of Self-Contract) of the same Act shall apply mutatis mutandis to a mutual aid agent; the provisions of Article 300 (Prohibited Acts) of the same Act shall apply mutatis mutandis to a cooperative engaged in mutual aid activities and any mutual aid agent thereof (including their officers and employees) carrying out mutual aid activities; the provisions of Article 305 (On-Site Inspections, etc.), Article 306 (Order to Improve Business Operations), and Article 307, paragraph (1), item (iii) (Rescission of Registration, etc.) of the same Act shall apply mutatis mutandis to a mutual aid agent; the provisions of Article 309 (Revocation of Applications for Insurance Contracts, etc.) of the same Act shall apply mutatis mutandis to the revocation or cancellation of an offer for a mutual aid contract by a person who has filed an offer with a cooperative engaged in mutual aid activities or by a mutual aid contractor; and the provisions of Article 311 (Carrying and Presenting of Identification Cards by Inspection Officials) of the same Act shall apply mutatis mutandis to officials who enter, question, and inspect pursuant to the provisions of Article 305 of the same Act as applied mutatis mutandis pursuant to this paragraph. In this case, the term "Cabinet Office Ordinance" in Article 275, paragraph (1), item (ii), Article 294, item (iii), Article 295, paragraph (2), Article 300, paragraph (1), item (vii) and item (ix), and Article 309, paragraph (1), item (i), paragraph (2), paragraph (3), paragraph (5) and paragraph (6) of the same Act shall be deemed to be replaced with "ordinance of the competent ministry"; the phrase "a casualty insurance company (including a foreign casualty insurance company, etc.; hereinafter the same shall apply in this Part)" in Article 275, paragraph (1), item (ii), and paragraph (2) of the same Act shall be deemed to be replaced with "a cooperative engaged in mutual aid activities"; the phrase "a casualty insurance agent registered under the following Article" in the same provisions shall be deemed to be replaced with "a mutual aid agent notified under Article 106-3, item (i) of the Small and Medium-Sized Enterprise Cooperatives Act"; the phrase "which is a casualty insurance agent" in the same provisions shall be deemed to be replaced with "which is a mutual aid agent"; the phrase "by obtaining registration under the following Article or Article 286" in paragraph (2) of the same Article shall be deemed to be replaced with "by giving the notification under Article 106-3, item (i) of the Small and Medium-Sized Enterprise Cooperatives Act"; the phrase "provided insurance contract prescribed in the following Article" in Article 300, paragraph (1) of the same Act shall be deemed to be replaced with "specified mutual aid contract prescribed in Article 9-7-5, paragraph (3) of the Small and Medium-Sized Enterprise Cooperatives Act"; the phrase "person having a specified relationship (which means any person having a specified relationship as prescribed in Article 103 [including the cases where it is applied mutatis mutandis pursuant to Article 272-13, paragraph (2); the same shall apply in the following Article] or any person having a special relationship as prescribed in Article 194, who is not an insurance holding company or a small-sum, short term insurance holding company (hereinafter referred to as an 'insurance holding company, etc.' in this Article and Article 301-2) for which said insurance company, etc. or foreign insurance company, etc. is a subsidiary company, nor a subsidiary company (excluding an insurance company, etc. or foreign insurance company, etc.) of said insurance holding company, etc., nor a person engaged in insurance business)" in Article 300, paragraph (1), item (viii) of the same Act shall be deemed to be replaced with "subsidiary company, etc. (which means a subsidiary company, etc. prescribed in Article 61-2, paragraph (2) of the Small and Medium-Sized Enterprise Cooperatives Act)"; the phrase "documents listed in the items of Article 4, paragraph (2), items of Article 187, paragraph (3) or items of Article 272-2, paragraph (2)" in Article 300, paragraph (2) of the same Act shall be deemed to be replaced with "the articles of association, or mutual aid rules prescribed in Article 9-6-2, paragraph (1) of the Small and Medium-Sized Enterprise Cooperatives Act, or fire mutual aid rules prescribed in Article 27-2, paragraph (3) of the same Act"; the term "Prime Minister" in Article 305 and Article 306 of the same Act shall be deemed to be replaced with "administrative agency"; the term "Prime Minister" in Article 307, paragraph (1) of the same Act shall be deemed to be replaced with "administrative agency"; the phrase "when a specified insurance solicitor or an insurance broker falls under any of the following items, may rescind the registration set forth in Article 276 or Article 286, or may" in the same provisions shall be deemed to be replaced with "when a specified insurance solicitor or an insurance broker falls under item (iii), may"; and the phrase "all or part of the operations" in the same provisions shall be deemed to be replaced with "solicitation of mutual aid contracts."  - 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　商業登記法第七十九条、第八十条（第六号、第九号及び第十号を除く。）及び第八十一条から第八十三条までの規定は、第百三十六条第二項第二号に掲げる場合における合併による会員金融商品取引所及び株式会社金融商品取引所の登記について準用する。この場合において、同法第七十九条中「商号及び本店」とあるのは「名称又は商号及び主たる事務所又は本店」と、同法第八十条第五号中「本店」とあるのは「事務所」と、同条第七号中「吸収合併消滅会社が持分会社であるときは、総社員の同意（定款に別段の定めがある場合にあつては、その定めによる手続）があつたことを証する書面」とあるのは「吸収合併消滅会員金融商品取引所の合併総会の議事録」と、同条第八号中「日刊新聞紙又は電子公告」とあるのは「日刊新聞紙」と、「株式会社又は合同会社」とあるのは「会員金融商品取引所」と、同法第八十一条第五号中「本店」とあるのは「事務所又は本店」と、同条第七号中「新設合併消滅会社が持分会社であるときは、総社員の同意（定款に別段の定めがある場合にあつては、その定めによる手続）があつたことを証する書面」とあるのは「新設合併消滅会員金融商品取引所の合併総会の議事録」と、同条第八号中「株式会社又は合同会社」とあるのは「会員金融商品取引所又は株式会社金融商品取引所」と、同法第八十三条第二項中「新設合併消滅会社の本店」とあるのは「新設合併消滅金融商品取引所の主たる事務所及び本店」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 79, Article 80 (excluding items (vi), (ix) and (x)) and Articles 81 to 83 inclusive of the Commercial Registration Act shall apply mutatis mutandis to the registration of the Membership-Type Financial Instruments Exchange and Stock Company-Type Financial Instruments Exchange upon a merger in the case set forth in Article 136(2)(ii). In this case, the term "trade name and the head office" in Article 79 of said Act shall be deemed to be replaced with "the name or trade name, and the principal office or head office,"; the term "head office" in Article 80(v) of said Act shall be deemed to be replaced with "office,"; the term "when a Company Absorbed in an Absorption-Type Merger is a membership company, the document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedures under such provisions)" in Article 80(vii) shall be deemed to be replaced with "minutes of a general meeting of members concerning merger of a Membership-Type Financial Instruments Exchange Extinguished upon an Absorption-Type Merger,"; the term "daily newspaper or Electronic Public Notice" in Article 80(viii) of said Act shall be deemed to be replaced with "daily newspaper,"; the term "stock company or limited liability company" in Article 80(viii) of said Act shall be deemed to be replaced with "Membership-Type Financial Instruments Exchange,"; the term "head office" in Article 81(v) of said Act shall be deemed to be replaced with "the office or head office,"; the term "when a company extinguished upon a Consolidation-Type Merger is a membership company, the documents proving the consent of all members (if special provisions exist in the articles of incorporation, the procedures under such provisions)" in Article 81(vii) shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Membership-Type Financial Instruments Exchange Extinguished upon a Consolidation-Type Merger,"; the term "stock company or limited liability company" in Article 81(viii) of said Act shall be deemed to be replaced with "Membership-Type Financial Instruments Exchange or Stock Company-Type Financial Instruments Exchange,"; and the term "the head office of the company extinguished upon Consolidation-Type Merger" in Article 83(2) of said Act shall be deemed to be replaced with "the principal office and head office of the Financial Instruments Exchange Extinguished upon Consolidation-Type Merger,"; 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

第五十六条の二　内閣総理大臣は、公益又は投資者保護のため必要かつ適当であると認めるときは、金融商品取引業者等、これと取引をする者、当該金融商品取引業者等（登録金融機関を除く。）がその総株主等の議決権の過半数を保有する銀行等（以下この項において「子特定法人」という。）、当該金融商品取引業者等を子会社（第二十九条の四第三項に規定する子会社をいう。以下この条において同じ。）とする持株会社（私的独占の禁止及び公正取引の確保に関する法律第九条第五項第一号に規定する持株会社をいう。以下この条において同じ。）若しくは当該金融商品取引業者等から業務の委託を受けた者に対し当該金融商品取引業者等の業務若しくは財産に関し参考となるべき報告若しくは資料（当該子特定法人にあつては、当該金融商品取引業者等（登録金融機関を除く。）の財産に関し参考となるべき報告又は資料に限る。）の提出を命じ、又は当該職員に当該金融商品取引業者等、当該子特定法人、当該金融商品取引業者等を子会社とする持株会社若しくは当該金融商品取引業者等から業務の委託を受けた者の業務若しくは財産の状況若しくは帳簿書類その他の物件の検査（当該子特定法人にあつては当該金融商品取引業者等（登録金融機関を除く。）の財産に関し必要な検査に、当該金融商品取引業者等を子会社とする持株会社又は当該金融商品取引業者等から業務の委託を受けた者にあつては当該金融商品取引業者等の業務又は財産に関し必要な検査に限る。）をさせることができる。例文帳に追加

Article 56-2 (1) When the Prime Minister finds it necessary and appropriate for the public interest or protection of investors, he/she may order a Financial Instruments Business Operator, etc., a person who conducts transactions with the Financial Instruments Business Operator, etc., a Bank, etc., the majority of whose Voting Rights Held by All the Shareholders, etc. are held by the Financial Instruments Business Operator, etc. (excluding Registered Financial Institutions) (hereinafter such a Bank, etc. shall be referred to as a "Subsidiary Specified Juridical Person" in this paragraph), a Holding Company (meaning holding companies prescribed in Article 9(5)(i) of the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade; hereinafter the same shall apply in this Article) which holds the Financial Instruments Business Operator, etc. as its Subsidiary Company (meaning subsidiary companies prescribed in Article 29-4(3); hereinafter the same shall apply in this Article), or a person who received entrustment of business from the Financial Instruments Business Operator, etc. to submit reports or materials that will be helpful for understanding the business or property of the Financial Instruments Business Operator, etc. (with regard to said Subsidiary Specified Juridical Person, limited to reports or materials that will be helpful for understanding the property of the Financial Instruments Business Operator, etc. (excluding Registered Financial Institutions)), or have the officials inspect the status of the business or property, or the books and documents or other articles of the Financial Instruments Business Operator, etc., the Subsidiary Specified Juridical Person, the Holding Company which holds the Financial Instruments Business Operator, etc. as its Subsidiary Company, or the person who received entrustment of business from the Financial Instruments Business Operator, etc. (with regard to the Subsidiary Specified Juridical Persons, the inspection shall be limited to what is necessary to understand the property of the Financial Instruments Business Operator, etc. (excluding Registered Financial Institutions), and with regard to the Holding Company which holds the Financial Instruments Business Operator, etc. as its Subsidiary Company, or the person who received entrustment of business from the Financial Instruments Business Operator, etc., the inspection shall be limited to what is necessary to understand the business or property of the Financial Instruments Business Operator, etc.).  - 日本法令外国語訳データベースシステム

３　前二項の規定にかかわらず、法人が株式会社の総株主の議決権（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法（平成十七年法律第八十六号）第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。次項、第八十三条第二項第二号及び第三項並びに第百六十一条第二項第二号イ及びロにおいて同じ。）の過半数を有する場合には、当該法人（以下この条及び第百六十一条第二項第二号ロにおいて「親法人」という。）について破産事件、再生事件又は更生事件（以下この条において「破産事件等」という。）が係属しているときにおける当該株式会社（以下この条及び第百六十一条第二項第二号ロにおいて「子株式会社」という。）についての破産手続開始の申立ては、親法人の破産事件等が係属している地方裁判所にもすることができ、子株式会社について破産事件等が係属しているときにおける親法人についての破産手続開始の申立ては、子株式会社の破産事件等が係属している地方裁判所にもすることができる。例文帳に追加

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

３０　法第六十六条の五第一項の規定の適用がある場合における法人税法施行令第二十二条の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十六条の五第一項（国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令（昭和三十二年政令第四十三号）第三十九条の十三第一項第一号（国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」と、同条第三項中「合計額（以下」とあるのは「合計額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額。以下」と、「同条第四項第一号」とあるのは「法第二十三条第四項第一号」とする。例文帳に追加

(30) With respect to the application of the provisions of Article 22 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 66-5(1) of the Act shall apply, the term "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year" in Article 22(1) of the said Order shall be deemed to be replaced with "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph" in paragraph (2) of the said Article shall be deemed to be replaced with "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the amount listed in item (i)" in paragraph (1) and paragraph (2) of the said Article shall be deemed to be replaced with "the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-13(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of the said Article) (in the case where the provisions of paragraph (1) of the said Article are applied by replacing the terms under the provisions of paragraph (2) of the said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in the said item which is applied by replacing the terms under the provisions of paragraph (2) of the said Article));" the term "(hereinafter referred to as the 'sum of" in paragraph (3) of the said Article shall be deemed to be replaced with "(where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) of the Act on Special Measures Concerning Taxation, the remaining amount after deducting the said amount; hereinafter referred to as the 'sum of"; and the term "paragraph (4)(i) of the said Article" in the said paragraph shall be deemed to be replaced with "Article 23(4)(i) of the Act."  - 日本法令外国語訳データベースシステム

法第百四十四条の十第二項第三号に規定する主務省令で定めるものは、同項の規定によ る公告の日又は同項の規定による催告の日のいずれか早い日における次の各号に定める場 合の区分に応じ、当該各号に定めるものとする。 一最終事業年度に係る貸借対照表又はその要旨につき吸収合併存続株式会社商品取引 所が会社法第四百四十条第一項又は第二項の規定により公告をしている場合次に掲 げるもの イ官報で公告をしているときは、当該官報の日付及び当該公告が掲載されている頁 ロ時事に関する事項を掲載する日刊新聞紙で公告をしているときは、当該日刊新聞 紙の名称、日付及び当該公告が掲載されている頁 ハ電子公告により公告をしているときは、会社法第九百十一条第三項第二十九号イ に掲げる事項 二最終事業年度に係る貸借対照表につき吸収合併存続株式会社商品取引所が会社法第 四百四十条第三項に規定する措置を執っている場合会社法第九百十一条第三項第二 十七号に掲げる事項 三吸収合併存続株式会社商品取引所が会社法第四百四十条第四項に規定する株式会社 である場合において、当該株式会社が証券取引法第二十四条第一項の規定により最終 事業年度に係る有価証券報告書を提出しているときその旨 四吸収合併存続株式会社商品取引所につき最終事業年度がない場合その旨 五吸収合併存続株式会社商品取引所が清算株式会社である場合その旨 六前各号に掲げる場合以外の場合会社計算規則第六編第二章の規定による最終事業 年度に係る貸借対照表の要旨の内容例文帳に追加

The items specified by an ordinance of the competent ministry set forth in Article 144-10, paragraph 2, item 3 of the Act shall be specified in the following items, according to classification of the cases specified in said items as on the earlier day between the day of the public notice set forth in the same paragraph and the day of the notice set forth in the same paragraph: (i) in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger gave public notice with regard to a balance sheet - 103 - pertaining to the final business year or the substance thereof pursuant to the provisions of Article 440, paragraph 1 or paragraph 2 of the Company Act: what are listed as follows: (a) when the public notice was given in an official gazette, the date of the issuance of said official gazette and the page containing said public notice; (b) when the public notice was given in a daily newspaper which publishes matters on current events, the name and the date of the issuance of said daily newspaper and the page containing said public notice; (c) when the public notice was given by way of Electronic Public Notice, the matters listed in Article 911, paragraph 3, item 29 (a) of the Company Act; (ii) in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger took measures prescribed in Article 440, paragraph 3 of the Company Act with regard to a balance sheet pertaining to the final business year: matters listed in Article 911, paragraph 3, item 27 of the Company Act; (iii) in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger is a business corporation prescribed in Article 440, paragraph 4 of the Company Act, and when said business corporation submitted a securities report pursuant to the provisions of Article 24, paragraph 1 of the Securities Exchange Act: a statement to that effect; (iv) in the case where the final business year does not exist for a Member Commodity Exchange Surviving an Absorption-Type Merger: a statement to that effect; (v) in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger is a clearing corporation: a statement to that effect; (vi) in the cases other than those listed in the preceding items: the contents of a - 104 - balance sheet pertaining to the final business year pursuant to the provisions of Part 6, Chapter 2 of the Company Calculation Rules.  - 経済産業省

２　法第六十八条の九十第一項各号に掲げる連結法人は、前項の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、当該特定外国子会社等の本店所在地国の法人所得税に関する法令（当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額（当該特定外国子会社等と当該連結法人（当該連結法人との間に連結完全支配関係がある他の連結法人を含む。）又は法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十八条の八十八第一項又は第六十六条の四第一項の規定の適用がある場合には、当該取引が同項に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額）に当該所得の金額に係る第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る第十四号から第十六号までに掲げる金額の合計額を控除した残額（本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額）をもつて法第六十八条の九十第二項第二号に規定する政令で定める基準により計算した金額とすることができる。ただし、当該他の連結法人が当該特定外国子会社等に係る当該計算した金額につき前項の規定の適用を受けない場合に限る。例文帳に追加

(2) Notwithstanding the provisions of the preceding paragraph, a consolidated corporation listed in the items of Article 68-90(1) of the Act may deem that the amount obtained by adding the amount of income calculated, with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, pursuant to the provisions of the laws and regulations concerning corporate income taxes of the state of the head office of the said specified foreign subsidiary company, etc. (where there are two or more laws and regulations concerning the said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), (where the provisions of Article 68-88(1) or Article 66-4(1) of the Act are applied to a transaction between the said specified foreign subsidiary company, etc. and the said consolidated corporation (including other consolidated corporations which have the consolidated full controlling interest with the said consolidated corporation) or domestic corporation listed in the items of Article 66-6(1) of the Act, the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in the said paragraph), and the sum of the amount listed in item (i) to item (xiii) pertaining to the said calculated amount of income and then deducting therefrom the amount listed in item (xiv) to item (xvi) pertaining to the said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, the said amount shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (xiv) to item (xvi) pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 68-90(2)(ii) of the Act; provided, however, that this shall apply only when the said other consolidated corporations are not subject to the provisions of the preceding paragraph with regard to the said calculated amount pertaining to the said specified foreign subsidiary company, etc.:  - 日本法令外国語訳データベースシステム

法第百四十五条第三項の主務省令で定める書面は、次に掲げる書面（官公署が証明す る書面の場合には、認可の申請の日前三月以内に作成されたものに限る。）とする。 一合併の理由を記載した書面 二次に掲げる場合に応じ、それぞれ次に定める書面 イ合併後存続する商品取引所又は合併により設立される商品取引所の役員が外国 人である場合当該役員の住民票の写し等、履歴書及びその者が法第十五条第二 項第一号イからルまでのいずれにも該当しないことを誓約する書面 ロ合併後存続する商品取引所又は合併により設立される商品取引所の役員が法人 である場合当該役員の登記事項証明書、沿革を記載した書面及び法第十五条第 二項第一号ヲに該当しないことを誓約する書面 ハ合併後存続する商品取引所又は合併により設立される商品取引所の役員が外国 人又は法人でない場合当該役員の住民票の写し等、履歴書、その者が法第十五 条第二項第一号イ及びロに該当しない旨の官公署の証明書並びにその者が同号 ハからルまでのいずれにも該当しないことを誓約する書面 三会員等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、会員が取引をする商品市場ごとに法第三十条第一項各号のいずれかに該当す ることを誓約する書面又は取引参加者が取引をする商品市場ごとに法第八十二条第 一項第一号イからハまで若しくは同項第二号イからハまでのいずれかに該当する ことを誓約する書面、その者が法第十五条第二項第一号イからヲまでのいずれにも 該当しないことを誓約する書面並びに申請に係る商品取引所が開設しようとする一 以上の商品市場において法第百五条第一号に掲げる方法により決済を行う場合には 認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 四合併を行う各商品取引所の合併総会（会員商品取引所にあっては、法第百四十四条 第四項、第百四十四条の二第二項又は第百四十四条の三第四項の会員総会をいい、 株式会社商品取引所にあっては、法第百四十四条の六第一項、第百四十四条の十三 第一項、会社法第七百八十三条第一項、第七百九十五条第一項又は第八百四条第一 項の株主総会をいう。）の議事録その他必要な手続があったことを証する書面 五合併を行う各商品取引所の財産及び収支の状況を知ることができる書面（会員商品 取引所にあっては最終事業年度の決算関係書類等、株式会社商品取引所にあっては 最終事業年度の計算書類等及びその附属明細書）六法第百四十四条第五項、第百四十四条の二第三項及び第百四十四条の三第五項に おいて準用する法第百二十四条第二項、第百四十四条の十第二項（第百四十四条の 十七において準用する場合を含む。）、会社法第七百八十九条第二項 、第七百九十九 条第二項又は第八百十条第二項の規定による公告及び催告（第百二十四条第三項、 第百四十四条の十第三項（第百四十四条の十七において準用する場合を含む。）、会 社法第七百八十九条第三項、第七百九十九条第三項又は第八百十条第三項の規定に より公告を官報のほか時事に関する事項を掲載する日刊新聞紙又は電子公告によっ てした場合にあっては、これらの方法による公告）をしたこと並びに異議を述べた 債権者があるときは、当該債権者に対し弁済し若しくは相当の担保を提供し若しく は当該債権者に弁済を受けさせることを目的として相当の財産を信託したこと又は - 112 - 当該合併をしても当該債権者を害するおそれがないことを証する書面 七合併により消滅する商品取引所の開設している商品市場における取引に関する業務 の承継の方法を記載した書面 八商品取引所の業務に関する知識及び経験を有する従業員の確保の状況並びに当該従 業員の配置の状況を記載した書面（合併後の商品取引所が株式会社商品取引所であ る場合に限る。九開設しようとする商品市場における合併後一年間の先物取引の取引量の見込みを記 載した書面 十合併に際して上場商品に係る商品市場を開設しようとする場合にあっては、上場商 品構成物品を一の商品市場で取引をすることが適当である旨を明らかにすることが できる書面 十一合併に際して二以上の商品指数を一の上場商品指数として商品市場を開設しよう とする場合にあっては、当該二以上の商品指数の対象となる物品の大部分が共通し ていることを明らかにすることができる書面例文帳に追加

The documents specified by an ordinance set forth in Article 145, paragraph 3 of the Act shall be as listed in the following (in case of documents certified by a public agency, limited to documents prepared within three months prior to the date of filing the application): (i) a document recording the reasons for the merger; (ii) a document specified as follows corresponding to each case: (a) in cases where an officer of a Commodity Exchange surviving a merger or a Commodity Exchange Resulting from a Merger is a foreign national: a copy of the residence certificate, etc., 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 cases where an officer of a Commodity Exchange surviving a merger or a Commodity Exchange Resulting from a Merger 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 cases where an officer of a Commodity Exchange surviving a merger or a Commodity Exchange Resulting from a Merger 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) of the Act; 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; (iii) a document stating the name or trade name of a Member, etc., and the address of the principal office or head office of the Member, etc.; a sworn, written statement that the Member, etc. is subject to any of the provisions of Article 30, paragraph 1 of the Act for each Commodity Market where transactions are conducted, or a sworn, written statement that trading participants are subject to any of the provisions of (a) through (c) of Article 82, paragraph 1, item 1 of the Act, or any of the provisions of (a) through (c) of item 2 of the same paragraph by each Commodity Market where they conduct - 111 - transactions; a sworn, written statement that such person is not subject to any of the provisions of (a) through (l) of Article 15, paragraph 2, item 1 of the Act; and in the case where the Commodity Exchange specified in the application carries out settlement by the method set forth in Article 105, paragraph 1 of the Act on one or more Commodity Markets that the Commodity Exchange intends to open, a record pertaining to such person's net assets prepared according to Form No. 1 within 30 days prior to the date of application for approval; (iv) minutes of the general meeting of shareholders approving the merger (in the case of a Member Commodity Exchange, referring to the general meeting of Members prescribed in Article 144, paragraph 4, Article 144-2, paragraph 2, or Article 144-3, paragraph 4 of the Act; in the case of an Incorporated Commodity Exchange, referring to the general meeting of shareholders prescribed in Article 144-6, paragraph 1 and Article 144-13, paragraph 1 of the Act, and Article 783, paragraph 1, Article 795, paragraph 1, or Article 804, paragraph 1 of the Company Act) of each Commodity Exchange which carries out the merger, or another document certifying that the necessary procedures for the merger have been followed; (v) a document stating the status of the property, income and expenditure of each Commodity Exchange that carries out the merger (in the case of a Member Commodity Exchange, the settlement related statements, etc. of the preceding business year; in the case of an Incorporated Commodity Exchange, the financial documents, etc. of the preceding business year and detailed statements thereof); (vi) in the case where a public notice or demand (in cases where the public notice is made through an official gazette, a daily newspaper which publishes matters of current events, or an Electronic Public Notice pursuant to the provisions of Article 124, paragraph 3 or Article 144-10, paragraph 3 of the Act [including cases where it is applied mutatis mutandis pursuant to Article 144-17), or Article 789, paragraph 3; Article 799, paragraph 3; or Article 810, paragraph 3 of the Company Act, a public notice by such method) is made pursuant to the provisions of Article 124, paragraph 2 as applied mutatis mutandis pursuant to Article 144, paragraph 5; Article 144-2, paragraph 3; and Article 144-3, paragraph 5 of the Act, or Article 144-10, paragraph 2 of the Act (including cases where it is applied mutatis mutandis pursuant to Article 144-17 of the Act); Article 789, paragraph 2; Article 799, paragraph 2; or Article 810, paragraph 2 of the Company Act; and in cases where a creditor has made an objection, a document certifying that the liabilities have been paid or reasonable collateral has been provided to said creditor, reasonable property has been deposited for the purpose of repaying the liabilities to said creditor, or that said merger is not likely to harm said creditor; (vii) a document stating a method for business succession pertaining to transactions on a Commodity Market which has been opened by a Commodity Exchange dissolved as a result of a merger; (viii) a document stating the status of securing employees who have the knowledge and experience pertaining to the business of a Commodity Exchange and the status of the assignment of such employees (limited to a case where a Commodity Exchange subsequent to a merger becomes an Incorporated Commodity Exchange); (ix) a document stating the estimated transaction volume of Futures Transactions for one year after the merger on the Commodity Market which he/she seeks to open; (x) in the case of seeking to open a Commodity Market pertaining to a Listed - 113 - Commodity at the time of a merger, a document stating that it is appropriate to conduct transactions of Listed Commodity Component Products, etc. on a single Commodity Market; (xi) in the case of seeking to open a Commodity Market at the time of a merger by specifying two or more Commodity Indices as a single Listed Commodity Index, a document stating that the majority of the goods subject to said two or more Commodity Indices shall be common to one another.  - 経済産業省

６　会社法第二編第四章第十節第三款（委員会の運営）の規定は委員会設置会社の委員会の運営について、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（第一号に係る部分に限る。）（陳述の聴取）、第八百七十一条本文（理由の付記）、第八百七十二条（第四号に係る部分に限る。）（即時抗告）、第八百七十三条本文（原裁判の執行停止）、第八百七十五条（非訟事件手続法の規定の適用除外）及び第八百七十六条（最高裁判所規則）の規定はこの項において準用する同法第四百十三条第三項（同条第四項において準用する場合を含む。以下この項において同じ。）の規定による許可の申立てについて、それぞれ準用する。この場合において、同条第三項（議事録）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、同条第四項中「委員の責任を追及するため必要があるとき及び親会社社員がその権利を行使するため必要があるとき」とあるのは「委員の責任を追及するため必要があるとき」と、同条第五項中「又はその親会社若しくは子会社」とあるのは「又はその保険業法第三十三条の二第一項に規定する実質子会社」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 Part II, Chapter IV, Section 10, Subsection 3 (Operation of Committees) of the Companies Act shall apply mutatis mutandis to the operation of the Committees of a company with Committees; and 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 (i)) (Hearing of Statements), the main clause of Article 871 (Supplementary Note of Reasons), Article 872 (limited to the segment pertaining to item (iv)) (Immediate Appeal Against Ruling), the main clause of Article 873 (Stay of Execution of Original Sentence), 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 application for permission under Article 413, paragraph (3) of that Act (including the cases where it is applied mutatis mutandis pursuant to Article 413, paragraph (4); hereinafter the same shall apply in this paragraph) as applied mutatis mutandis pursuant to this Article. In this case, the term "shareholder" in Article 413, paragraph (3) (Minutes) shall be deemed to be replaced with "member (or, where the company has a General Meeting, general representative"; the term "and where it is necessary for the purpose of exercising the rights of a Member of the Parent Company" in Article 413, paragraph (4) shall be deemed to be deleted;" and the term "or its Parent Company or Subsidiary" in Article 413, paragraph (5) of that Act shall be deemed to be replaced with "or its de facto Subsidiary Company as defined in Article 33-2, paragraph (1) 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

第百八十条の十五　会社法第二編第四章第五節第二款（第三百六十七条、第三百七十一条第三項及び第五項、第三百七十二条第三項並びに第三百七十三条を除く。）（運営）の規定は清算人会設置相互会社の清算人会の運営について、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（第一号に係る部分に限る。）（陳述の聴取）、第八百七十一条本文（理由の付記）、第八百七十二条（第四号に係る部分に限る。）（即時抗告）、第八百七十三条本文（原裁判の執行停止）、第八百七十五条（非訟事件手続法の規定の適用除外）及び第八百七十六条（最高裁判所規則）の規定はこの条において準用する同法第三百七十一条第二項又は第四項の規定による許可の申立てについて、それぞれ準用する。この場合において、同条第二項（議事録等）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、「株式会社の営業時間内は、いつでも」とあるのは「裁判所の許可を得て」と、同条第六項中「親会社若しくは子会社」とあるのは「保険業法第三十三条の二第一項に規定する実質子会社」と、同法第三百七十二条第二項（取締役会への報告の省略）中「第三百六十三条第二項」とあるのは「保険業法第百八十条の十四第八項」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 180-15 The provisions of Part II, Chapter IV, Section 5, Subsection 2 (excluding Article 367, Article 371, paragraphs (3) and (5), Article 372, paragraph (3), and Article 373) (Operations) of the Companies Act shall apply mutatis mutandis to the operations of the board of liquidators of a Mutual Company with a board of liquidators; and 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 (i)) (Hearing of Statements), the main clause of Article 871 (Supplementary Note of Reasons), the main clause of Article 873 (Stay of Execution of Original Sentence ), Articles 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 an application for permission under Article 371, paragraph (2) or (4) of that Act as applied mutatis mutandis pursuant to this Article. In this case, the terms "shareholder" and "at any time during the business hours of a Stock Company" in Article 371, paragraph (2) (Minutes) of that Act shall be deemed to be replaced with "member (or general representative, where the company has a General Meeting)" and "with the permission of the court," respectively; the term "Parent Company or Subsidiary" in Article 371, paragraph (6) of that Act shall be deemed to be replaced with "de facto Subsidiary Company as set forth in Article 33-2, paragraph (1) of the Insurance Business Act"; and the term "Article 363, paragraph (2)" in Article 372, paragraph (2) (Omission of report to board of directors) of that Act shall be deemed to be replaced with "Article 180-14, paragraph (8) 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

第六十八条の九十　次に掲げる連結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、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。）を有する場合には、その適用対象留保金額のうちその連結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。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）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「個別課税対象留保金額」という。）に相当する金額は、その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その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 68-90 (1) Where an affiliated foreign company related to any of the following consolidated 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, 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 subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (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 the consolidated corporation's profit, 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