「交付済」に関連した英語例文の一覧と使い方(4ページ目) - Weblio英語例文検索

３　自動車（道路運送車両法第二条第五項に規定する運行の用に供しないことその他の理由により、自動車登録ファイルへの登録又は自動車検査証の交付若しくは車両番号の指定を受けることを要しない自動車に限る。以下この項において同じ。）の所有者は、当該自動車を使用済自動車として引取業者に引き渡すときまでに、当該自動車に係る再資源化等料金に相当する額の金銭を再資源化等預託金として資金管理法人に対し預託しなければならない。例文帳に追加

(3) The owner of a Vehicle (restricted to Vehicles not requiring registration in the vehicle registration file, delivery of vehicle inspection certificates or designation of a vehicle numbers since it is not used for operations prescribed in Article 2, Paragraph 5 of the Road Transport Vehicle Act; the same shall apply hereinafter in this paragraph) shall deposit a sum equivalent to the Recycling, etc. Fee pertaining to said Vehicle as a Recycling, etc. deposit with the Deposit Management Entity by the time the Vehicle is delivered to the Collection Operator as an End-of-Life Vehicle.  - 日本法令外国語訳データベースシステム

５　前項の規定にかかわらず、経済産業大臣は、申請者の求めがあつた場合において、第一項第一号の申請を許可したときは別表第三で定める様式による輸出許可証に、同項第二号の申請を承認したときは別表第四で定める様式による輸出承認証に、同項第三号の申請を許可し、及び承認したときは別表第五で定める様式による輸出許可・承認証に、それぞれその旨を記入し、申請者に交付するものとする。例文帳に追加

(5) Notwithstanding the provision of the preceding paragraph, the Minister of Economy, Trade and Industry shall, in granting permission for an application filed in accordance with paragraph (1), item (i), in granting approval for an application filed in accordance with item (ii) of the same paragraph and in granting permission and approval to an application filed in accordance with item (iii) of the same paragraph, indicate, upon an applicant's request, to that effect in a certificate of export permission following the form prescribed in Appended Table 3, in a certificate of export approval following the form prescribed in Appended Table 4 and in a certificate of export permission/approval following the form prescribed in Appended Table 5, respectively, and deliver it to the applicant.  - 日本法令外国語訳データベースシステム

２　前項の規定は、吸収合併存続法人が吸収合併に際して吸収合併消滅法人の投資主に対して交付する投資口の総口数が、当該吸収合併存続法人の発行可能投資口総口数から発行済投資口の総口数を控除して得た口数を超えない場合には、適用しない。この場合においては、吸収合併契約において、吸収合併存続法人については同項の承認を受けないで吸収合併をする旨を定めなければならない。例文帳に追加

(2) The provisions of the preceding paragraph shall not apply to cases where the total number of units of the Investment Equity delivered to the Investors of the Investment Corporation Extinguished in the Absorption-Type Merger by the Investment Corporation Surviving the Absorption-Type Merger at the time of the Absorption-Type Merger does not exceed the number obtained by deducting the total number of units of Issued Investment Equity from the Total Number of Units of Authorized Investment Equity of said Investment Corporation Surviving the Absorption-Type Merger. In this case, the Absorption-Type Merger Agreement shall provide to the effect that, with regard to the Investment Corporation Surviving the Absorption-Type Merger, the Absorption-Type Merger will be implemented without obtaining approval under the preceding paragraph.  - 日本法令外国語訳データベースシステム

二　法第六十六条の八第一項第二号に掲げる事実　同号に定める金額に当該事実が生じた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事実が生じた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請求権勘案保有株式等（同号に定める金額が当該内国法人に係る前項第二号イ及びロに掲げる者に対して交付された場合におけるこれらの者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額例文帳に追加

ii) An event listed in Article 66-8(1)(ii) of the Act: The amount obtained by multiplying the amount specified in the said item by the ratio of the shares, etc. for considering the claims held by the said domestic corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (where the amount specified in the said item has been delivered to a person listed in item (ii)(a) and (b) of the preceding paragraph who is related to the said domestic corporation, excluding the shares, etc. for considering the claims indirectly held via such person  - 日本法令外国語訳データベースシステム

二　法第六十八条の九十二第一項第二号に掲げる事実　同号に定める金額に当該事実が生じた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事実が生じた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請求権勘案保有株式等（同号に定める金額が当該連結法人に係る前項第二号イ及びロに掲げる者に対して交付された場合におけるこれらの者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額例文帳に追加

ii) an event listed in Article 68-92(1)(ii) of the Act: The amount obtained by multiplying the amount specified in the said item by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation at the time when the said event occurred out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (where the amount specified in the said item has been delivered to a person listed in item (ii)(a) and (b) of the preceding paragraph who is related to the said consolidated corporation, excluding the shares, etc. for considering the claims indirectly held via such person  - 日本法令外国語訳データベースシステム

第五条　販売業者又は役務提供事業者は、次の各号のいずれかに該当するときは、次項に規定する場合を除き、遅滞なく（前条ただし書に規定する場合に該当するときは、直ちに）、経済産業省令で定めるところにより、同条各号の事項（同条第四号の事項については、売買契約又は役務提供契約の解除に関する事項に限る。）についてその売買契約又は役務提供契約の内容を明らかにする書面を購入者又は役務の提供を受ける者に交付しなければならない。例文帳に追加

Article 5 (1) Where a seller or a Service Provider falls under any of the following items, it shall, except in the cases prescribed in the following paragraph, deliver to the purchaser or the service recipient a document that clarifies the details of the sales contract or the Service Contract with respect to the matters referred to in the respective items of the preceding article (limited to the matters concerning rescission of the sales contract or the Service Contract with respect to the matters referred to in Item 4 of the same article) without delay (immediately, if falling under the case prescribed in the proviso to the same article), pursuant to the provisions of an Ordinance of the Ministry of Economy, Trade and Industry:  - 日本法令外国語訳データベースシステム

第十八条　販売業者又は役務提供事業者は、電話勧誘行為により、電話勧誘顧客から指定商品若しくは指定権利につき当該売買契約の申込みを郵便等により受け、又は指定役務につき当該役務提供契約の申込みを郵便等により受けたときは、遅滞なく、経済産業省令で定めるところにより、次の事項についてその申込みの内容を記載した書面をその申込みをした者に交付しなければならない。ただし、その申込みを受けた際その売買契約又は役務提供契約を締結した場合においては、この限りでない。例文帳に追加

Article 18 Where a seller or a Service Provider receives an application for entering into a sales contract for Designated Goods or Designated Rights or a Service Contract for Designated Services from a Telemarketing Target by Postal Mail, etc. as a result of an Act of Telemarketing, the seller or the Service Provider shall deliver a document containing the details of the application with respect to the following matters without delay pursuant to the provisions of an Ordinance of the Ministry of Economy, Trade and Industry; however, this does not apply when the seller or the Service Provider has concluded the sales contract or the Service Contract upon receiving the application for it:  - 日本法令外国語訳データベースシステム

第十九条　販売業者又は役務提供事業者は、次の各号のいずれかに該当するときは、次項に規定する場合を除き、遅滞なく、経済産業省令で定めるところにより、前条各号の事項（同条第四号の事項については、売買契約又は役務提供契約の解除に関する事項に限る。）についてその売買契約又は役務提供契約の内容を明らかにする書面を購入者又は役務の提供を受ける者に交付しなければならない。例文帳に追加

Article 19 (1) Where a seller or a Service Provider falls under any of the following items, it shall, except in the cases prescribed in the following paragraph, deliver to the purchaser or the service recipient a document that clarifies the details of the sales contract or the Service Contract with respect to the matters referred to in the respective items of the preceding article (limited to the matters concerning rescission of the sales contract or the Service Contract with respect to the matters referred to in Item 4 of the same article) without delay, pursuant to the provisions of an Ordinance of the Ministry of Economy, Trade and Industry:  - 日本法令外国語訳データベースシステム

２　連鎖販売業を行う者は、その連鎖販売業に係る連鎖販売取引についての契約（以下この章において「連鎖販売契約」という。）を締結した場合において、その連鎖販売契約の相手方がその連鎖販売業に係る商品の販売若しくはそのあつせん又は役務の提供若しくはそのあつせんを店舗等によらないで行う個人であるときは、遅滞なく、経済産業省令で定めるところにより、次の事項についてその連鎖販売契約の内容を明らかにする書面をその者に交付しなければならない。例文帳に追加

(2) Where a person conducting Multilevel Marketing has concluded a contract concerning Multilevel Marketing Transactions pertaining to such Multilevel Marketing (hereinafter referred to as a "Multilevel Marketing Contract" in this chapter), and the counterparty of the Multilevel Marketing Contract is an individual who sells or mediates sales of Goods or offers or mediates offers of services pertaining to such Multilevel Marketing by means other than through a Store, etc., he/she shall deliver a document containing the details of the Multilevel Marketing Contract with respect to the following matters without delay pursuant to the provisions of an Ordinance of the Ministry of Economy, Trade and Industry:  - 日本法令外国語訳データベースシステム

第四十二条　役務提供事業者又は販売業者は、特定継続的役務の提供を受けようとする者又は特定継続的役務の提供を受ける権利を購入しようとする者と特定継続的役務提供契約又は特定権利販売契約（以下この章において「特定継続的役務提供等契約」という。）を締結しようとするときは、当該特定継続的役務提供等契約を締結するまでに、経済産業省令で定めるところにより、当該特定継続的役務提供等契約の概要について記載した書面をその者に交付しなければならない。例文帳に追加

Article 42 (1) Where a Service Provider or a seller intends to conclude a Specified Continuous Service Contract or a Specified Right Sales Contract (hereinafter referred to as a Contract on Specified Continuous Service Offers, etc. in this chapter) with a person who intends to receive offer of Specified Continuous Services or a person who intends to purchase rights to receive offer of Specified Continuous Services, the Service Provider or the seller shall deliver a document containing the outline of said Contract on Specified Continuous Service Offers, etc. prior to the conclusion of said Contract on Specified Continuous Service Offers, etc., pursuant to the provisions of an Ordinance of the Ministry of Economy, Trade and Industry.  - 日本法令外国語訳データベースシステム

第五十五条　業務提供誘引販売業を行う者は、その業務提供誘引販売取引に伴う特定負担をしようとする者（その業務提供誘引販売業に関して提供され、又はあつせんされる業務を事業所等によらないで行う個人に限る。）とその特定負担についての契約を締結しようとするときは、その契約を締結するまでに、経済産業省令で定めるところにより、その業務提供誘引販売業の概要について記載した書面をその者に交付しなければならない。例文帳に追加

Article 55 (1) Where a person conducting Business Opportunity Related Sales intends to conclude a contract concerning the specified burden involved in the Business Opportunity Related Sales Transactions with a person who intends to bear such specified burden (limited to an individual who conducts business made available or mediated in relation to such Business Opportunity Related Sales at a place other than a Business Establishment, etc.), he/she shall deliver a document containing the outline of the Business Opportunity Related Sales pursuant to the provisions of an Ordinance of the Ministry of Economy, Trade and Industry before concluding the contract.  - 日本法令外国語訳データベースシステム

７　第八十四条第三項及び第四項、第八十八条、第九十一条（第一項第六号及び第七号を除く。）並びに第九十二条第一項の規定は第三項の規定により裁判所書記官が実施する弁済金の交付の手続について、前条第三項の規定は第一項、第二項、第四項又は第五項の規定による決定について、同条第六項の規定は第一項、第二項、第四項又は第五項の規定による決定が効力を生じた場合について準用する。例文帳に追加

(7) The provisions of Article 84(3) and (4), Article 88, Article 91 (excluding paragraph (1)(vi) and (vii)) and Article 92(1) shall apply mutatis mutandis to the procedure of delivery of payment money implemented by a court clerk pursuant to the provisions of paragraph (3), the provisions of paragraph (3) of the preceding Article shall apply mutatis mutandis to an order under the provisions of paragraph (1), paragraph (2), paragraph (4) or paragraph (5), and the provisions of paragraph (6) of said Article shall apply mutatis mutandis to cases where an order under the provisions of paragraph (1), paragraph (2), paragraph (4) or paragraph (5) has become effective.  - 日本法令外国語訳データベースシステム

第十三条　第四条第一項の規定の適用については、当分の間、新株募集若しくは新株予約権の行使による株式の発行又は取得請求権付株式若しくは取得条項付株式の取得と引換えの株式の交付があつた場合には、これらによる株式の各増加数（次項において「不算入株式数」という。）は、それぞれ同条第一項の発行済株式の総数に算入しないものとする。例文帳に追加

Article 13 (1) With respect to the application of the provisions of Article 4 paragraph (1), for the time being, in cases of the invitation for subscription or the issuance of shares by exercising the right to subscribe for new shares, or the delivery of shares in exchange for acquisition of shares with rights to acquire new shares or shares with acquisition clause, each number of increased shares (referred to as "the number of shares not to be included" in the following paragraph) due to such cases shall not respectively be included in the total number of outstanding shares in the provisions of Article 4 paragraph (1).  - 日本法令外国語訳データベースシステム

一　登録外国適合性評価機関（電気用品安全法第九条第一項に規定する適合性検査を行う者として同法第二十九条第一項の経済産業省令で定める区分と同一の区分ごとに登録を受けている者に限る。）が当該特定電気用品（当該登録を受けている区分に係るものに限る。次号において同じ。）について当該届出事業者に交付した証明書であって、同法第九条第一項各号のいずれかに掲げるものについて同法第八条第一項の技術基準又は同法第九条第二項の検査設備その他経済産業省令で定めるものに関する基準に適合している旨を経済産業省令で定めるところにより記載したもの（以下この条において「国際証明書」という。）例文帳に追加

i) A certificate issued to the notifying supplier in respect of the specified electrical appliances and materials (limited to those pertaining to the registered classification; the same shall apply in the following item) by a registered foreign conformity assessment body (limited to those who have been registered in each of the same classifications as specified by an Ordinance of the Ministry of Economy, Trade and Industry under Article 29 paragraph (1) of the Electrical Appliances and Material Safety Act as a person to conduct conformity inspection prescribed in Article 9 paragraph (1) of the same act), provided that it certifies conformity in accordance with the technical standards stipulated in Article 8 paragraph (1) of the same act and/or the standards for assessment facilities and other matters specified by an Ordinance of the Ministry of Economy, Trade and Industry noted in Article 9 paragraph (2) of the same act in respect of any of the items in Article 9 paragraph (1) of the same act (hereinafter referred to as an "international certificate" in this Article  - 日本法令外国語訳データベースシステム

８　石綿による健康被害の救済に関する法律（平成十八年法律第四号）の規定による第一項一般拠出金の徴収に関する政府の経理は、当分の間、第一条の規定にかかわらず、この会計において行うものとする。この場合において、第六条中「並びに附属雑収入」とあるのは「、石綿による健康被害の救済に関する法律（平成十八年法律第四号）第三十四条の規定に基づく一般会計からの受入金、同法第三十五条第一項の一般拠出金（以下この条において「一般拠出金」という。）並びに附属雑収入」と、「、労働保険料の徴収及び」とあるのは「、一般拠出金の返還金、同法第三十六条の規定による独立行政法人環境再生保全機構への交付金、労働保険料及び一般拠出金の徴収並びに」とする。例文帳に追加

(8) The accounting of the government concerning the collection of the Paragraph 1 general contributions pursuant to the provisions of the Act on Asbestos Health Damage Relief (Act No.4 of 2006) shall be performed in the labor insurance special account, notwithstanding the provisions of Article 1 for the time being. In such case, the term "and subsidiary miscellaneous income" in Article 6 shall be changed to read ", the money received from the general account based on the provisions of Article 34 of the Act on Asbestos Health Damage Relief (Act No.4 of 2006), the general contributions set forth in Paragraph 1, Article 35 of the same Act (hereinafter referred to as "general contributions" in this article), and subsidiary miscellaneous income;" and the term ", the collection of labor insurance premiums and," to read ", the returned money of general contributions, the grant to the Incorporated Administrative Agency, Environmental Restoration and Conservation Agency of Japan, labor insurance premiums and the collection of general contributions, and."  - 日本法令外国語訳データベースシステム

第六十八条の三　法人が旧株（当該法人が有していた株式（出資を含む。以下この条において同じ。）をいう。）を発行した内国法人の合併（適格合併に該当しないものに限る。）により合併法人との間に当該合併法人の発行済株式又は出資（自己が有する自己の株式を除く。第三項において「発行済株式等」という。）の全部を保有する関係として政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人（前条第五項第一号に規定する特定軽課税外国法人をいう。以下この条において同じ。）の株式に該当するときは、法人税法第六十一条の二第二項（同法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。例文帳に追加

Article 68-3 (1) Where a corporation has, as a result of a merger (limited to a merger that does not fall under the category of qualified merger) of a domestic corporation to which the said corporation issued old shares (meaning shares (including capital contributions; hereinafter the same shall apply in this Article) that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship with the merging corporation specified by a Cabinet Order as a relationship whereby the foreign corporation holds the whole of the issued shares of or capital contributions to the said merging corporation (excluding the shares held by the merging corporation; referred to in paragraph (3) as "issued shares, etc."), if the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden (meaning a specified foreign corporation with less tax burden prescribed in paragraph (5)(i) of the preceding Article; hereinafter the same shall apply in this Article), the provision of Article 61-2(2) of the Corporation Tax Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provision of Article 142 of the said Act) shall not apply.  - 日本法令外国語訳データベースシステム

２　販売業者又は役務提供事業者は、前項各号のいずれかに該当する場合において、その売買契約又は役務提供契約を締結した際に、指定商品を引き渡し、若しくは指定権利を移転し、又は指定役務を提供し、かつ、指定商品若しくは指定権利の代金又は指定役務の対価の全部を受領したときは、直ちに、経済産業省令で定めるところにより、前条第一号の事項及び同条第四号の事項のうち売買契約又は役務提供契約の解除に関する事項その他経済産業省令で定める事項を記載した書面を購入者又は役務の提供を受ける者に交付しなければならない。例文帳に追加

(2) Where a seller or a Service Provider falls under any of the items in the preceding paragraph and, upon concluding the sales contract or the Service Contract, it delivered the Designated Goods, transferred the Designated Rights, or offered the Designated Services as well as received the total amount of the charge for the Designated Goods or the Designated Rights or the consideration for the Designated Services, it shall immediately deliver to the purchaser or the service recipient a document containing the matters referred to in Item 1 of the preceding article, the matters concerning rescission of the sales contract or the Service Contract among those referred to in Item 4 of the preceding article, and matters specified by an Ordinance of the Ministry of Economy, Trade and Industry.  - 日本法令外国語訳データベースシステム

第十一条　販売業者又は役務提供事業者は、通信販売をする場合の指定商品若しくは指定権利の販売条件又は指定役務の提供条件について広告をするときは、経済産業省令で定めるところにより、当該広告に、当該商品若しくは当該権利又は当該役務に関する次の事項を表示しなければならない。ただし、当該広告に、請求により、これらの事項を記載した書面を遅滞なく交付し、又はこれらの事項を記録した電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）を遅滞なく提供する旨の表示をする場合には、販売業者又は役務提供事業者は、経済産業省令で定めるところにより、これらの事項の一部を表示しないことができる。例文帳に追加

Article 11 (1) When advertising terms and conditions for selling Designated Goods or Designated Rights or for offering Designated Services through Mail Order Sales, a seller or a Service Provider shall indicate the following matters concerning said goods, said rights, or said services in the advertisement pursuant to the provisions of an Ordinance of the Ministry of Economy, Trade and Industry. However, the seller or the Service Provider may partially omit indication of these matters pursuant to the provisions of an Ordinance of the Ministry of Economy, Trade and Industry if it indicates on the advertisement that it will deliver a document or provide an electromagnetic record (a record created in an electronic form, magnetic form, or any other form that cannot be recognized by human perception that is provided for use of information processing by a computer) containing these matters without delay upon request:  - 日本法令外国語訳データベースシステム

２　販売業者又は役務提供事業者は、前項第二号に該当する場合において、その売買契約又は役務提供契約を締結した際に、指定商品を引き渡し、若しくは指定権利を移転し、又は指定役務を提供し、かつ、指定商品若しくは指定権利の代金又は指定役務の対価の全部を受領したときは、直ちに、経済産業省令で定めるところにより、前条第一号の事項及び同条第四号の事項のうち売買契約又は役務提供契約の解除に関する事項その他経済産業省令で定める事項を記載した書面を購入者又は役務の提供を受ける者に交付しなければならない。例文帳に追加

(2) Where a seller or a Service Provider falls under Item 2 of the preceding paragraph and, upon concluding the sales contract or the Service Contract, it delivered the Designated Goods, transferred the Designated Rights, or offered the Designated Services as well as received the total amount of the charge for the Designated Goods or the Designated Rights or the consideration for the Designated Services, it shall immediately deliver to the purchaser or the service recipient a document containing the matters referred to in Item 1 of the preceding article, the matters concerning rescission of the sales contract or the Service Contract among those referred to in Item 4 of the preceding article, and matters specified by an Ordinance of the Ministry of Economy, Trade and Industry.  - 日本法令外国語訳データベースシステム

３　法人が旧株（当該法人が有していた株式をいう。）を発行した内国法人の行つた株式交換（適格株式交換に該当しないものに限る。）により株式交換完全親法人との間に当該株式交換完全親法人の発行済株式等の全部を保有する関係として政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人の株式に該当するときは、法人税法第六十一条の二第九項（同法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。例文帳に追加

(3) Where a corporation has, as a result of a share exchange (limited to a share exchange that does not fall under the category of qualified share exchange) implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship with the wholly owning parent corporation in a share exchange specified by a Cabinet Order as a relationship whereby the foreign corporation holds the whole of the issued shares, etc. of the said wholly owning parent corporation in a share exchange, if the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden, the provision of Article 61-2(9) of the Corporation Tax Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provision of Article 142 of the said Act) shall not apply.  - 日本法令外国語訳データベースシステム

二　第一項第三号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の資本の払戻し（法第二十五条第一項第三号（配当等とみなす金額）に規定する資本の払戻しをいう。）又は解散による残余財産の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十四条第一項（資本の払戻し等があつた場合の株式等の取得価額）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。例文帳に追加

(ii) Where the nonresident referred to in paragraph (1)(iii)(b) has received the delivery of money or other assets as the return of the capital (meaning the return of the capital prescribed in Article 25(1)(iii) (The Amount Deemed to be the Amount of Distributions, etc.) of the Act) or the distribution of residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1)(iii)(b) which had issued shares or capital contributions that the nonresident owns, when the rate obtained by multiplying the rate pertaining to the said return, etc. prescribed in Article 114(1) (Acquisition Cost in the Case of the Return, etc. of the Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the nonresident had owned immediately prior to the said return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said return, etc. is five percent or more.  - 日本法令外国語訳データベースシステム

一　第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の行つた分割型分割により分割承継法人の株式その他の資産の交付を受けた場合において、当該分割型分割に係る第百十九条の八第一項（分割型分割の場合の譲渡対価の額及び譲渡原価の額等）に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。例文帳に追加

(i) Where the foreign corporation referred to in paragraph (1)(iii)(b) has received the delivery of shares or any other assets of a succeeding corporation in a company split through a split-off-type company split conducted by the domestic corporation referred to in (b) of the said item which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the said split-off-type company split prescribed in Article 119-8(1) (The Amount of Transfer Value and Transfer Cost in the Case of a Split-Off-Type Company Split) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the said split-off-type company split among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said split-off-type company split is five percent or more;  - 日本法令外国語訳データベースシステム

二　第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の法第二十四条第一項第三号（配当等の額とみなす金額）に規定する資本の払戻し又は解散による残余財産の一部の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十九条の九第一項（資本の払戻し等の場合の株式の譲渡原価の額等）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。例文帳に追加

(ii) Where the foreign corporation referred to in paragraph (1)(iii)(b) has received the delivery of money or any other assets as the return of the capital prescribed in Article 24(1)(iii) (The Amount Deemed to be the Amount of Distributions, etc.) of the Act or the distribution of part of the residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1)(iii)(b) which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the said return, etc. prescribed in Article 119-9(1) (The Amount of Transfer Cost of Shares in the Case of the Return, etc. of the Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the said return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said return, etc. is five percent or more.  - 日本法令外国語訳データベースシステム

第四条　販売業者又は役務提供事業者は、営業所等以外の場所において指定商品若しくは指定権利につき売買契約の申込みを受け、若しくは指定役務につき役務提供契約の申込みを受けたとき又は営業所等において特定顧客から指定商品若しくは指定権利につき売買契約の申込みを受け、若しくは指定役務につき役務提供契約の申込みを受けたときは、直ちに、経済産業省令で定めるところにより、次の事項についてその申込みの内容を記載した書面をその申込みをした者に交付しなければならない。ただし、その申込みを受けた際その売買契約又は役務提供契約を締結した場合においては、この限りでない。例文帳に追加

Article 4 Where a seller or a Service Provider receives an application for entering into a sales contract for Designated Goods or Designated Rights or a Service Contract for Designated Services at a place other than its Place of Business, etc., or receives an application for entering into a sales contract for Designated Goods or Designated Rights or a Service Contract for Designated Services from a Specified Customer at its Place of Business, etc., the seller or the Service Provider shall immediately deliver a document containing the details of the application with respect to the following matters pursuant to the provisions of an Ordinance of the Ministry of Economy, Trade and Industry; however, this does not apply when the seller or the Service Provider has concluded the sales contract or the Service Contract upon receiving the application for it:  - 日本法令外国語訳データベースシステム

第三十七条　連鎖販売業を行う者（連鎖販売業を行う者以外の者がその連鎖販売業に係る連鎖販売取引に伴う特定負担についての契約を締結する者であるときは、その者）は、連鎖販売取引に伴う特定負担をしようとする者（その連鎖販売業に係る商品の販売若しくはそのあつせん又は役務の提供若しくはそのあつせんを店舗等によらないで行う個人に限る。）とその特定負担についての契約を締結しようとするときは、その契約を締結するまでに、経済産業省令で定めるところにより、その連鎖販売業の概要について記載した書面をその者に交付しなければならない。例文帳に追加

Article 37 (1) Where a person conducting Multilevel Marketing (if a person other than the person conducting Multilevel Marketing concludes a contract concerning the specified burden involved in the Multilevel Marketing Transactions pertaining to such Multilevel Marketing, such person concluding the contract) intends to conclude a contract concerning the specified burden involved in Multilevel Marketing Transactions with a person who intends to bear such specified burden (limited to an individual who sells or mediates sales of Goods or offers or mediates offers of services pertaining to such Multilevel Marketing by means other than through a Store, etc.), he/she shall deliver a document containing the outline of the Multilevel Marketing pursuant to the provisions of an Ordinance of the Ministry of Economy, Trade and Industry before concluding the contract.  - 日本法令外国語訳データベースシステム

２　業務提供誘引販売業を行う者は、その業務提供誘引販売業に係る業務提供誘引販売取引についての契約（以下この章において「業務提供誘引販売契約」という。）を締結した場合において、その業務提供誘引販売契約の相手方がその業務提供誘引販売業に関して提供され、又はあつせんされる業務を事業所等によらないで行う個人であるときは、遅滞なく、経済産業省令で定めるところにより、次の事項についてその業務提供誘引販売契約の内容を明らかにする書面をその者に交付しなければならない。例文帳に追加

(2) Where a person conducting Business Opportunity Related Sales has concluded a contract concerning Business Opportunity Related Sales Transactions pertaining to such Business Opportunity Related Sales (hereinafter referred to as a "Business Opportunity Related Sales Contract" in this chapter), and the counterparty of the Business Opportunity Related Sales Contract is an individual who conducts business made available or mediated in relation to such Business Opportunity Related Sales at a place other than a Business Establishment, etc., he/she shall deliver a document containing the details of the Business Opportunity Related Sales Contract with respect to the following matters without delay pursuant to the provisions of an Ordinance of the Ministry of Economy, Trade and Industry:  - 日本法令外国語訳データベースシステム

二　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二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた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事実が生じた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でその受ける法第四十条の五第一項第二号に定める金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対して交付さ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

ii) Where an event listed in Article 40-5(1)(ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act: The amount obtained by multiplying the amount prescribed in the said item 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 time when the said event occurred (where the money or any other assets have been delivered to an affiliated foreign company related to the said resident whose tax burden imposed in the state of the head office on the amount of the money that it receives as prescribed in Article 40-5(1)(ii) 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 via the said affiliated foreign company or 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

二　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二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた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事実が生じた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でその受ける法第六十六条の八第一項第二号に定める金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に対して交付さ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

ii) Where an event listed in Article 66-8(1)(ii) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in the said paragraph: The amount obtained by multiplying the amount specified in the said item 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 time when the said event occurred (in the case where money or any other assets have been delivered to an affiliated foreign company related to the domestic corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 66-8(1)(ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the domestic corporation; excluding the shares, etc. for considering the claims indirectly held 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

二　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二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた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事実が生じた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でその受ける法第六十八条の九十二第一項第二号に定める金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に対して交付さ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

ii) Where an event listed in Article 68-92(1)(ii) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in the said paragraph: The amount obtained by multiplying the amount specified in the said item 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 time when the said event occurred (in the case where money or any other assets have been delivered to an affiliated foreign company related to the consolidated corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 68-92(1)(ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the consolidated corporation; excluding the shares, etc. for considering the claims indirectly held 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　第一項第三号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の法人税法第二条第十二号の九（定義）に規定する分割型分割（以下この号において「分割型分割」という。）のうち次のいずれかに該当するものにより同条第十二号の三に規定する分割承継法人（以下この号において「分割承継法人」という。）の株式、第百十三条第一項（分割型分割により取得した株式等の取得価額）に規定する分割承継親法人（以下この号において「分割承継親法人」という。）の株式その他の資産の交付を受けた場合において、当該分割型分割に係る同条第二項に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。例文帳に追加

(i) Where the nonresident referred to in paragraph (1)(iii)(b) has received, through a split-off-type company split prescribed in Article 2(xii)-9 (Definitions) of the Corporation Tax Act (hereinafter referred to as a "split-off-type company split" in this item) of the domestic corporation referred to in (b) of the said item which had issued shares or capital contributions that the nonresident owns, which falls under any of the following cases of company splits, a delivery of shares of a succeeding corporation in a company split prescribed in Article 2(xii)-3 of the said Act (hereinafter referred to as a "succeeding corporation in a company split" in this item), shares of a succeeding parent corporation in a company split prescribed in Article 113(1) (Acquisition Cost for Shares, etc. Acquired through Split-Off-Type Company Split) (hereinafter referred to as a "succeeding parent corporation in a company split" in this item) or other assets, when the rate obtained by multiplying the rate pertaining to the said split-off-type company split prescribed in Article 113(2) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the nonresident had owned immediately prior to the said split-off-type company split among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said split-off-type company split is five percent or more:  - 日本法令外国語訳データベースシステム

一　申込者等が第五条の書面を受領した日（その日前に第四条の書面を受領した場合にあつては、その書面を受領した日）から起算して八日を経過したとき。ただし、申込者等が、販売業者若しくは役務提供事業者が第六条第一項の規定に違反して申込みの撤回等に関する事項につき不実のことを告げる行為をしたことにより当該告げられた内容が事実であるとの誤認をし、又は販売業者若しくは役務提供事業者が同条第三項の規定に違反して威迫したことにより困惑し、これらによつて当該期間を経過するまでに申込みの撤回等を行わなかつた場合には、当該申込者等が、当該販売業者又は当該役務提供事業者が経済産業省令で定めるところにより当該売買契約又は当該役務提供契約の申込みの撤回等を行うことができる旨を記載して交付した書面を受領した日から起算して八日を経過したとき。例文帳に追加

(i) eight days have passed from the date on which the Purchasing Party received the document referred to in Article 5 (or from the date of receipt of the document referred to in Article 4 where the Purchasing Party has received such document on an earlier date); however, if the Purchasing Party had not made Withdrawal/Rescission by said time limit due to being misled by the seller's or the Service Provider's act of misrepresenting information concerning Withdrawal/Rescission in violation of the provision of Article 6 (1), or due to being disturbed by the seller's or the Service Provider's act of intimidating the Purchasing Party in violation of the provision of Paragraph 3 of the same article, it shall be when eight days have passed from the date on which the Purchasing Party received a document, which has been issued by the seller or the Service Provider pursuant to an Ordinance of the Ministry of Economy, Trade and Industry and contains a notice to the effect that the Purchasing Party may make Withdrawal/Rescission with respect to said sales contract or Service Contract;  - 日本法令外国語訳データベースシステム

一　申込者等が第十九条の書面を受領した日（その日前に第十八条の書面を受領した場合にあつては、その書面を受領した日）から起算して八日を経過したとき。ただし、申込者等が、販売業者若しくは役務提供事業者が第二十一条第一項の規定に違反して申込みの撤回等に関する事項につき不実のことを告げる行為をしたことにより当該告げられた内容が事実であるとの誤認をし、又は販売業者若しくは役務提供事業者が同条第三項の規定に違反して威迫したことにより困惑し、これらによつて当該期間を経過するまでに申込みの撤回等を行わなかつた場合には、当該申込者等が、当該販売業者又は当該役務提供事業者が経済産業省令で定めるところにより当該売買契約又は当該役務提供契約の申込みの撤回等を行うことができる旨を記載して交付した書面を受領した日から起算して八日を経過したとき。例文帳に追加

(i) eight days have passed from the date on which the Purchasing Party received the document referred to in Article 19 (or from the date of receipt of the document referred to in Article 18 where the Purchasing Party has received such document on an earlier date); however, if the Purchasing Party had not made Withdrawal/Rescission by said time limit due to being misled by the seller's or the Service Provider's act of misrepresenting information concerning Withdrawal/Rescission in violation of the provision of Article 21 (1), or due to being disturbed by the seller's or the Service Provider's act of intimidating the Purchasing Party in violation of the provision of Paragraph 3 of the same article, it shall be when eight days have passed from the date on which the Purchasing Party received a document, which has been issued by the seller or the Service Provider pursuant to an Ordinance of the Ministry of Economy, Trade and Industry and contains a notice to the effect that the Purchasing Party may make Withdrawal/Rescission with respect to said sales contract or Service Contract;  - 日本法令外国語訳データベースシステム

第四十条の二　連鎖販売加入者は、第三十七条第二項の書面を受領した日から起算して二十日を経過した後（連鎖販売加入者が、統括者若しくは勧誘者が第三十四条第一項の規定に違反し若しくは一般連鎖販売業者が同条第二項の規定に違反して前条第一項の規定による連鎖販売契約の解除に関する事項につき不実のことを告げる行為をしたことにより当該告げられた内容が事実であるとの誤認をし、又は統括者、勧誘者若しくは一般連鎖販売業者が第三十四条第三項の規定に違反して威迫したことにより困惑し、これらによつて当該期間を経過するまでに前条第一項の規定による連鎖販売契約の解除を行わなかつた場合には、当該連鎖販売加入者が、その連鎖販売業に係る統括者、勧誘者又は一般連鎖販売業者が同項の経済産業省令で定めるところにより同項の規定による当該連鎖販売契約の解除を行うことができる旨を記載して交付した書面を受領した日から起算して二十日を経過した後）においては、将来に向かつてその連鎖販売契約の解除を行うことができる。例文帳に追加

Article 40-2 (1) Where 20 days have passed from the date on which the New Multilevel Marketing Distributor received the document referred to in Article 37 (2), he/she may terminate the Multilevel Marketing Contract (if the New Multilevel Marketing Distributor had not rescinded the Multilevel Marketing Contract pursuant to the provision of Article 40 (1) by said time limit due to being misled by the Supervisor's or the solicitor's act, in violation of the provision of Article 34 (1), or the general multilevel marketing distributor' act, in violation of Article 34 (2), of misrepresenting information concerning rescission of Multilevel Marketing Contract pursuant to the provision of this paragraph, or due to being disturbed by the Supervisor's, the solicitor's, or the general multilevel marketing distributor's act of intimidating the New Multilevel Marketing Distributor in violation of the provision of Article 34 (3), it shall be when 20 days have passed from the date on which the New Multilevel Marketing Distributor received a document, which has been issued by Supervisor, the solicitor, or the general multilevel marketing distributor pertaining to such Multilevel Marketing pursuant to an Ordinance of the Ministry of Economy, Trade and Industry and contains a notice to the effect that the New Multilevel Marketing Distributor may rescind said Multilevel Marketing Contract pursuant to the provision of Article 40 (1)).  - 日本法令外国語訳データベースシステム

３　販売業者が特定権利販売契約を締結した場合におけるその特定継続的役務の提供を受ける権利の購入者は、第四十二条第三項の書面を受領した日から起算して八日を経過した後（その特定継続的役務の提供を受ける権利の購入者が、販売業者が第四十四条第一項の規定に違反して前条第一項の規定による特定権利販売契約の解除に関する事項につき不実のことを告げる行為をしたことにより当該告げられた内容が事実であるとの誤認をし、又は販売業者が第四十四条第三項の規定に違反して威迫したことにより困惑し、これらによつて当該期間を経過するまでに前条第一項の規定による特定権利販売契約の解除を行わなかつた場合には、当該特定継続的役務の提供を受ける権利の購入者が、当該販売業者が同項の経済産業省令で定めるところにより同項の規定による当該特定権利販売契約の解除を行うことができる旨を記載して交付した書面を受領した日から起算して八日を経過した後）においては、その特定権利販売契約の解除を行うことができる。例文帳に追加

(3) Where a seller concludes a Specified Right Sales Contract, the purchaser of the rights to receive offer of the Specified Continuous Services may terminate the Specified Right Sales Contract when eight days have passed from the date on which he/she received the document referred to in Article 42 (3) (if the purchaser of the rights to receive offer of the Specified Continuous Services had not rescinded the Specified Right Sales Contract pursuant to the provision of Article 48 (1) by said time limit due to being misled by the seller's act of misrepresenting, in violation of the provision of Article 44 (1), information concerning the rescission of the Specified Right Sales Contract pursuant to the provision of Paragraph 1 of this article, or due to being disturbed by the seller's act of intimidating the purchaser of the rights to receive offers of the Specified Continuous Services in violation of the provision of Article 44 (3), it shall be when eight days have passed from the date on which the purchaser of the rights to receive offers of the Specified Continuous Services received a document, which has been issued by the Service Provider pursuant to an Ordinance of the Ministry of Economy, Trade and Industry referred to in the same paragraph and contains a notice to the effect that the purchaser of the rights to receive offers of the Specified Continuous Services may rescind said Specified Right Sales Contract pursuant to the provision of the same paragraph).  - 日本法令外国語訳データベースシステム

第四条　次に掲げる船舶又は航空機（以下それぞれ「外国から来航した船舶」又は「外国から来航した航空機」という。）の長（長に代つてその職務を行う者を含む。以下同じ。）は、検疫済証又は仮検疫済証の交付（第十七条第二項の通知を含む。第九条を除き、以下同じ。）を受けた後でなければ、当該船舶を国内（本州、北海道、四国及び九州並びに厚生労働省令で定めるこれらに附属する島の区域内をいう。以下同じ。）の港に入れ、又は当該航空機を検疫飛行場以外の国内の場所（港の水面を含む。）に着陸させ、若しくは着水させてはならない。ただし、外国から来航した船舶の長が、検疫を受けるため当該船舶を第八条第一項に規定する検疫区域若しくは同条第三項の規定により指示された場所に入れる場合若しくは次条ただし書第一号の確認を受けた者の上陸若しくは同号の確認を受けた物若しくは第十三条の二の指示に係る貨物の陸揚のため当該船舶を港（第八条第一項に規定する検疫区域又は同条第三項の規定により指示された場所を除く。）に入れる場合又は外国から来航した航空機の長が、検疫所長（検疫所の支所又は出張所の長を含む。以下同じ。）の許可を受けて当該航空機を着陸させ、若しくは着水させる場合は、この限りでない。例文帳に追加

Article 4 The master or aircraft captain (including a person who fulfills a duty on behalf of them. The same shall apply hereinafter) of a marine vessel or aircraft listed below (hereinafter called as "vessel from abroad" or "aircraft from abroad" respectively) shall not put such a vessel into port in Japan (into Honshu, Hokkaido, Shikoku, Kyushu, or their neighboring islands, as specified by an Ordinance of the Health, Labour and Welfare Ministry. The same shall apply hereinafter), nor shall such aircraft land on the ground or on the enter waters, including waters in the ports, in Japan except quarantine airports, before a quarantine certificate or a provisional quarantine certificate (including notices listed in Article 17-2. The same shall apply hereinafter except Article 9) is delivered; provided however, that this shall not apply to cases where the master of a marine vessel from abroad puts the vessel into a quarantine area specified in Article 8-1 or any area specified by Article 8-3 in order to go through quarantine, or puts the vessel into port (except the quarantine area specified by Article 8-1 or any area specified by Article 8-3) in order to allow a person prescribed in Item 1 of the provisions of the following article to come ashore or unload cargo pursuant to the instructions in Article 13-2, or the aircraft captain of the aircraft from abroad lands an aircraft land or a marine vessel enters waters with the permission of the quarantine station chief (including a chief of quarantine station's branch office or field office. The same shall apply hereinafter).  - 日本法令外国語訳データベースシステム

第四十条の十一　その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国法人又は外国関係法人から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国法人又は当該外国関係法人からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

Article 40-11 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item (ii)), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign corporation or the said affiliated foreign corporation pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article:  - 日本法令外国語訳データベースシステム

第四十八条　役務提供事業者又は販売業者が特定継続的役務提供等契約を締結した場合におけるその特定継続的役務提供受領者等は、第四十二条第二項又は第三項の書面を受領した日から起算して八日を経過したとき（特定継続的役務提供受領者等が、役務提供事業者若しくは販売業者が第四十四条第一項の規定に違反してこの項の規定による特定継続的役務提供等契約の解除に関する事項につき不実のことを告げる行為をしたことにより当該告げられた内容が事実であるとの誤認をし、又は役務提供事業者若しくは販売業者が同条第三項の規定に違反して威迫したことにより困惑し、これらによつて当該期間を経過するまでにこの項の規定による特定継続的役務提供等契約の解除を行わなかつた場合には、当該特定継続的役務提供受領者等が、当該役務提供事業者又は当該販売業者が経済産業省令で定めるところによりこの項の規定による当該特定継続的役務提供等契約の解除を行うことができる旨を記載して交付した書面を受領した日から起算して八日を経過したとき）を除き、書面によりその特定継続的役務提供等契約の解除を行うことができる。例文帳に追加

Article 48 (1) Where a Service Provider or a seller concludes a Contract on Specified Continuous Service Offers, etc., the Specified Continuous Service Recipient, etc. may rescind such Contract on Specified Continuous Service Offers, etc. in writing, except when eight days have passed from the date on which he/she received the document referred to in Article 42 (2) or (3) (if the Specified Continuous Service Recipient, etc. had not rescinded the Contract on Specified Continuous Service Offers, etc. pursuant to this paragraph by said time limit due to being misled by the Service Provider's or the seller's act of misrepresenting, in violation of the provision of Article 44 (1), information concerning rescission of the Contract on Specified Continuous Service Offers, etc. pursuant to the provision of this paragraph, or due to being disturbed by the Service Provider's or the seller's act of intimidating the Specified Continuous Service Recipient, etc. in violation of the provision of Article 44 (3), it shall be when eight days have passed from the date on which the Specified Continuous Service Recipient, etc. received a document, which has been issued by the Service Provider or the seller pursuant to an Ordinance of the Ministry of Economy, Trade and Industry and contains a notice to the effect that the Specified Continuous Service Recipient, etc. may rescind said Contract on Specified Continuous Service Offers, etc. pursuant to the provision of this paragraph).  - 日本法令外国語訳データベースシステム

第四十九条　役務提供事業者が特定継続的役務提供契約を締結した場合におけるその特定継続的役務の提供を受ける者は、第四十二条第二項の書面を受領した日から起算して八日を経過した後（その特定継続的役務の提供を受ける者が、役務提供事業者が第四十四条第一項の規定に違反して前条第一項の規定による特定継続的役務提供契約の解除に関する事項につき不実のことを告げる行為をしたことにより当該告げられた内容が事実であるとの誤認をし、又は役務提供事業者が第四十四条第三項の規定に違反して威迫したことにより困惑し、これらによつて当該期間を経過するまでに前条第一項の規定による特定継続的役務提供契約の解除を行わなかつた場合には、当該特定継続的役務の提供を受ける者が、当該役務提供事業者が同項の経済産業省令で定めるところにより同項の規定による当該特定継続的役務提供契約の解除を行うことができる旨を記載して交付した書面を受領した日から起算して八日を経過した後）においては、将来に向かつてその特定継続的役務提供契約の解除を行うことができる。例文帳に追加

Article 49 (1) Where a Service Provider concludes a Specified Continuous Service Contract, the recipient of the Specified Continuous Services may terminate said contract when eight days have passed from the date on which he/she received the document referred to in Article 42 (2) (if the recipient of the Specified Continuous Services had not rescinded the Specified Continuous Service Contract pursuant to the provision of Article 48 (1) by said time limit due to being misled by the Service Provider's act of misrepresenting, in violation of the provision of Article 44 (1), information concerning the rescission of the Specified Continuous Service Contract pursuant to the provision of this paragraph, or due to being disturbed by the Service Provider's act of intimidating the recipient of the Specified Continuous Services in violation of the provision of Article 44 (3), it shall be when eight days have passed from the date on which the recipient of the Specified Continuous Services received a document, which has been issued by the Service Provider pursuant to an Ordinance of the Ministry of Economy, Trade and Industry under the same paragraph and contains a notice to the effect that the recipient of the Specified Continuous Services may rescind said Specified Continuous Service Contract pursuant to the provision of the same paragraph).  - 日本法令外国語訳データベースシステム

第五十八条　業務提供誘引販売業を行う者がその業務提供誘引販売業に係る業務提供誘引販売契約を締結した場合におけるその業務提供誘引販売契約の相手方（その業務提供誘引販売業に関して提供され、又はあつせんされる業務を事業所等によらないで行う個人に限る。以下この条から第五十八条の三までにおいて「相手方」という。）は、第五十五条第二項の書面を受領した日から起算して二十日を経過したとき（相手方が、業務提供誘引販売業を行う者が第五十二条第一項の規定に違反してこの項の規定による業務提供誘引販売契約の解除に関する事項につき不実のことを告げる行為をしたことにより当該告げられた内容が事実であるとの誤認をし、又は業務提供誘引販売業を行う者が同条第二項の規定に違反して威迫したことにより困惑し、これらによつて当該期間を経過するまでにこの項の規定による業務提供誘引販売契約の解除を行わなかつた場合には、相手方が、当該業務提供誘引販売業を行う者が経済産業省令で定めるところによりこの項の規定による当該業務提供誘引販売契約の解除を行うことができる旨を記載して交付した書面を受領した日から起算して二十日を経過したとき）を除き、書面によりその業務提供誘引販売契約の解除を行うことができる。この場合において、その業務提供誘引販売業を行う者は、その業務提供誘引販売契約の解除に伴う損害賠償又は違約金の支払を請求することができない。例文帳に追加

Article 58 (1) Where a person conducting Business Opportunity Related Sales concludes a Business Opportunity Related Sales Contract pertaining to the Business Opportunity Related Sales, the counterparty of the contract (limited to an individual who conducts business made available or mediated in relation to such Business Opportunity Related Sales at a place other than a Business Establishment, etc.; hereinafter referred to as the "Counterparty" in this article to Article 58-3) may rescind such Business Opportunity Related Sales Contract in writing, except when 20 days have passed from the date on which he/she received the document referred to in Article 55 (2) (if the Counterparty had not rescinded the Business Opportunity Related Sales Contract pursuant to this paragraph by said time limit due to being misled by an act of the person conducting Business Opportunity Related Sales of misrepresenting, in violation of the provision of Article 52 (1), information concerning rescission of a Business Opportunity Related Sales Contract pursuant to the provision of this paragraph, or due to being disturbed by an act of the person conducting Business Opportunity Related Sales of intimidating the Counterparty in violation of the provision of Article 52 (2), it shall be when 20 days have passed from the date on which the Counterparty received a document, which has been issued by the person conducting Business Opportunity Related Sales pursuant to an Ordinance of the Ministry of Economy, Trade and Industry and contains a notice to the effect that the Counterparty may rescind said Business Opportunity Related Sales Contract pursuant to the provision of this paragraph). In this case, the person conducting Business Opportunity Related Sales may not claim damages or demand payment of a penalty pertaining to the rescission of the Business Opportunity Related Sales Contract.  - 日本法令外国語訳データベースシステム

第百六十七条の十四　第百四十六条から第百五十二条まで、第百五十五条から第百五十八条まで、第百六十四条第五項及び第六項並びに第百六十五条（第三号及び第四号を除く。）の規定は、少額訴訟債権執行について準用する。この場合において、第百四十六条、第百五十五条第三項及び第百五十六条第三項中「執行裁判所」とあるのは「裁判所書記官」と、第百四十六条第一項中「差押命令を発する」とあるのは「差押処分をする」と、第百四十七条第一項、第百四十八条第二項、第百五十条及び第百五十五条第一項中「差押命令」とあるのは「差押処分」と、第百四十七条第一項及び第百四十八条第一項中「差押えに係る債権」とあるのは「差押えに係る金銭債権」と、第百四十九条中「差押命令が発せられたとき」とあるのは「差押処分がされたとき」と、第百六十四条第五項中「差押命令の取消決定」とあるのは「差押処分の取消決定若しくは差押処分を取り消す旨の裁判所書記官の処分」と、第百六十五条（見出しを含む。）中「配当等」とあるのは「弁済金の交付」と読み替えるものとする。例文帳に追加

Article 167-14 The provisions of Articles 146 to 152, Articles 155 to 158, Article 164(5) and (6), and Article 165 (excluding item (iii) and item (iv)) shall apply mutatis mutandis to execution against a claim relating to an action on small claim. In this case, the term "execution court" in Article 146, Article 155(3) and Article 156(3) shall be deemed to be replaced with "court clerk," the phrase "issue an order of seizure" in Article 146(1) shall be deemed to be replaced with "make a disposition of seizure," the term "order of seizure" in Article 147(1), Article 148(2), Article 150 and Article 155(1) shall be deemed to be replaced with "disposition of seizure," the phrase "claim pertaining to a seizure" in Article 147(1) and Article 148(1) shall be deemed to be replaced with "monetary claim pertaining to a seizure," the phrase "an order of seizure is issued" in Article 149 shall be deemed to be replaced with "a disposition of seizure is made," the phrase "an order to revoke an order of seizure" in Article 164(5) shall be deemed to be replaced with "an order to revoke an order of seizure or a disposition by a court clerk to revoke a disposition of seizure," and the term "liquidating distribution, etc." in Article 165 (including the title of the Article) shall be deemed to be replaced with "delivery of payment money."  - 日本法令外国語訳データベースシステム

第四十条の五　その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国子会社等又は外国関係会社から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国子会社等又は当該外国関係会社からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

Article 40-5 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in paragraph (2)(i) of the said Article (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign subsidiary company, etc. or the said affiliated foreign company pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article:  - 日本法令外国語訳データベースシステム

第六十六条の八　第六十六条の六第一項の規定の適用を受けた内国法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 66-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation:  - 日本法令外国語訳データベースシステム

第六十六条の九の八　第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation:  - 日本法令外国語訳データベースシステム

第六十八条の九十二　第六十八条の九十第一項の規定の適用を受けた連結法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 68-92 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as "individually taxed amount of retained income" and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:  - 日本法令外国語訳データベースシステム

第六十八条の九十三の八　第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:  - 日本法令外国語訳データベースシステム