「他住」に関連した英語例文の一覧と使い方(29ページ目) - Weblio英語例文検索

２　施設介護サービス費の額は、施設サービスの種類ごとに、要介護状態区分、当該施設サービスの種類に係る指定施設サービス等を行う介護保険施設の所在する地域等を勘案して算定される当該指定施設サービス等に要する平均的な費用（食事の提供に要する費用、居住に要する費用その他の日常生活に要する費用として厚生労働省令で定める費用を除く。）の額を勘案して厚生労働大臣が定める基準により算定した費用の額（その額が現に当該指定施設サービス等に要した費用の額を超えるときは、当該現に指定施設サービス等に要した費用の額とする。）の百分の九十に相当する額とする。例文帳に追加

(2) The amount of allowance for Long-Term Care Facility Service shall be 90 percent of the amount of expenses calculated by type of Facility Service with standards as prescribed by the Minister of Health, Labour, and Welfare after considering the average expenses (excluding the expenses necessary to provide meals, residence, and other necessary expenses for daily life as determined by an Ordinance of the Ministry of Health, Labour, and Welfare; the same shall apply hereinafter in this Article) necessary for the Designated Facility Service, etc., that are calculated by considering the categories of Condition of Need for Long-Term Care, the area where the Facility Covered by Long-Term Care Insurance that provides the Designated Facility Service, etc., pertaining to the type of said Facility Service is located, etc. (in a case when said calculated amount exceeds the actual expenses necessary for the Designated Facility Service, etc., the amount of Allowance for Long-Term Care Facility Service shall be the actual expenses necessary for said Designated Facility Service, etc.).  - 日本法令外国語訳データベースシステム

第五十条　市町村が、災害その他の厚生労働省令で定める特別の事情があることにより、居宅サービス（これに相当するサービスを含む。）、地域密着型サービス（これに相当するサービスを含む。）若しくは施設サービス又は住宅改修に必要な費用を負担することが困難であると認めた要介護被保険者が受ける次の各号に掲げる介護給付について当該各号に定める規定を適用する場合においては、これらの規定中「百分の九十」とあるのは、「百分の九十を超え百分の百以下の範囲内において市町村が定めた割合」とする。例文帳に追加

Article 50 In a case when a Municipality applies the provisions as prescribed in the following items to a Long-Term Care Benefit as listed in said items received by an Insured Person Requiring Long-Term Care for whom it is deemed difficult to pay the necessary expenses for In-Home Service (including equivalent services), Community-Based Service (including equivalent services), Facility Service, or a Home Modification due to disaster or other special reason as determined by an Ordinance of the Ministry of Health, Labour, and Welfare, the term "90 percent" in the referenced provisions shall be deemed to be replaced with "the percentage determined by the Municipality within the range of more than 90 percent to 100 percent or less":  - 日本法令外国語訳データベースシステム

第六十条　市町村が、災害その他の厚生労働省令で定める特別の事情があることにより、介護予防サービス（これに相当するサービスを含む。）、地域密着型介護予防サービス（これに相当するサービスを含む。）又は住宅改修に必要な費用を負担することが困難であると認めた居宅要支援被保険者が受ける次の各号に掲げる予防給付について当該各号に定める規定を適用する場合においては、これらの規定中「百分の九十」とあるのは、「百分の九十を超え百分の百以下の範囲内において市町村が定めた割合」とする。例文帳に追加

Article 60 In a case when a Municipality applies provisions as prescribed in the following items to a prevention benefit listed in the said items that an Insured Person Requiring Support receives, for whom it is deemed to be difficult to pay necessary expenses for Preventive Long-Term Care Service (including equivalent services), Community-Based Service for Preventive Long-Term Care (including equivalent services), or Home Modification due to a disaster or other special reasons as determined by an Ordinance of the Ministry of Health, Labour, and Welfare, the term "90 percent" in these provisions shall be deemed to be replaced with "the percentage provided by a Municipality within the range of more than 90 percent to 100 percent or less":  - 日本法令外国語訳データベースシステム

２　裁判長は、証人、鑑定人、通訳人又は翻訳人を尋問する場合において、証人、鑑定人、通訳人若しくは翻訳人若しくはこれらの親族の身体若しくは財産に害を加え又はこれらの者を畏怖させ若しくは困惑させる行為がなされるおそれがあり、これらの者の住居、勤務先その他その通常所在する場所が特定される事項が明らかにされたならば証人、鑑定人、通訳人又は翻訳人が十分な供述をすることができないと認めるときは、当該事項についての尋問を制限することができる。ただし、検察官のする尋問を制限することにより犯罪の証明に重大な支障を生ずるおそれがあるとき、又は被告人若しくは弁護人のする尋問を制限することにより被告人の防御に実質的な不利益を生ずるおそれがあるときは、この限りでない。例文帳に追加

(2) When examining a witness, an expert witness, an interpreter or a translator, if the presiding judge finds that there is a risk that the body or property of these persons or their relatives may be harmed, threatened or confused and that the witness, expert witness, interpreter or translator will not be able to give full testimony if his/her address or work place or other matters specifying the ordinary whereabouts of these persons are disclosed, the presiding judge may place limitations on questions concerning these matters; provided, however, that this shall not apply when limitations on the public prosecutor's examination may interfere considerably with proving the case, or when limitations on the examination by the accused or his/her counsel may substantially harm the defense of the accused.  - 日本法令外国語訳データベースシステム

第四条　消防長又は消防署長は、火災予防のために必要があるときは、関係者に対して資料の提出を命じ、若しくは報告を求め、又は当該消防職員（消防本部を置かない市町村においては、当該市町村の消防事務に従事する職員又は常勤の消防団員。第五条の三第二項を除き、以下同じ。）にあらゆる仕事場、工場若しくは公衆の出入する場所その他の関係のある場所に立ち入つて、消防対象物の位置、構造、設備及び管理の状況を検査させ、若しくは関係のある者に質問させることができる。ただし、個人の住居は、関係者の承諾を得た場合又は火災発生のおそれが著しく大であるため、特に緊急の必要がある場合でなければ、立ち入らせてはならない。例文帳に追加

Article 4 (1) A fire chief or fire station chief, when it is necessary for fire prevention, may order a person concerned to submit information materials or request a person concerned to make reports, or have his/her fire defense personnel (in the case of a municipality which has no fire defense headquarters, an official engaged in the fire service affairs of the municipality or a full-time fire corps volunteer of the municipality; the same shall apply hereinafter, except in Article 5-3, paragraph (2)) enter any place of work, factory or place with public access or any other place concerned, and inspect the position, structure equipment or the status of the management of the property under fire defense measures or ask questions of any related person; provided, however, that the fire chief or fire station chief shall have no person enter an individual's residence unless the person concerned gives consent or there is a particularly urgent necessity for such entry due to an extremely high fire risk.  - 日本法令外国語訳データベースシステム

２　技術導入契約の締結等について前項の規定による届出をした居住者は、財務大臣及び事業所管大臣が当該届出を受理した日から起算して三十日を経過する日までは、当該届出に係る技術導入契約の締結等をしてはならない。ただし、財務大臣及び事業所管大臣は、その期間の満了前に当該届出に係る技術導入契約の締結等がその技術の種類その他からみて次項の規定による審査が必要となる技術導入契約の締結等に該当しないと認めるときは、当該期間を短縮することができる。例文帳に追加

(2) A resident who has given notification on Conclusion of a Technology Introduction Contract, etc. pursuant to the provision of the preceding paragraph shall not conduct the Conclusion of a Technology introduction Contract, etc. pertaining to the notification before the expiration of 30 days from the day of acceptance of the notification by the Minister of Finance and the minister having jurisdiction over the business; provided, however, that when the Minister of Finance and the minister having jurisdiction over the business find, before the expiration of the period, based on the kind of the technology or other matters, that the Conclusion of a Technology Introduction Contract, etc. pertaining to the notification does not fall under the Conclusion of a Technology Introduction Contract, etc. that requires examination pursuant to the provision of the next paragraph, he/she may shorten the period.  - 日本法令外国語訳データベースシステム

３　第三十条第一項ただし書の規定により被保護者を救護施設、更生施設若しくはその他の適当な施設に入所させ、若しくはこれらの施設に入所を委託し、若しくは私人の家庭に養護を委託した場合又は第三十四条の二第二項の規定により被保護者に対する介護扶助（施設介護に限る。）を介護老人福祉施設（介護保険法第八条第二十四項に規定する介護老人福祉施設をいう。以下同じ。）に委託して行う場合においては、当該入所又は委託の継続中、その者に対して保護を行うべき者は、その者に係る入所又は委託前の居住地又は現在地によつて定めるものとする。例文帳に追加

(3) In the case of having a person requiring public assistance admitted into a relief facility, a rehabilitation facility or any other appropriate facility, or entrusting such admission to any such facility, or entrusting nursing care to the home of a private individual, or in the case of providing long-term care assistance (limited to facility care services) to a person requiring public assistance by entrusting it to a long-term care welfare facility for the elderly (which means a long-term care welfare facility for the elderly prescribed in Article 8, paragraph (24) of the Long-Term Care Insurance Act; the same shall apply hereinafter) pursuant to the provisions of Article 34-2(2), the person who should provide public assistance to said person while said admission or entrustment remains valid shall be decided based on the place of residence or the current location of said person prior to said admission or entrustment.  - 日本法令外国語訳データベースシステム

第百四十四条の十四　新設合併消滅株式会社商品取引所は、前条第一項の株主総会の決議の日から二週間以内に、その株主及び登録株式質権者（会社法第百四十九条第一項に規定する登録株式質権者をいう。）並びにその新株予約権者及び登録新株予約権質権者（同法第二百七十条第一項に規定する登録新株予約権質権者をいう。）に対し、新設合併をする旨並びに他の新設合併消滅商品取引所及び新設合併設立株式会社商品取引所の名称又は商号及び住所を通知しなければならない。例文帳に追加

Article 144-14 (1) A Incorporated Commodity Exchange Dissolved in a Consolidation-Type Merger shall notify its shareholders and Registered Pledgees of Shares (which means registered pledgees of shares prescribed in Article 149, paragraph (1) of the Companies Act) as well as holders of rights to subscribe for new shares and Registered Pledgees of Rights to Subscribe for New Shares (which means registered pledgees of rights to subscribe for new shares prescribed in Article 270, paragraph (1) of the same Act) of the occurrence of a Consolidation-Type Merger and the names or trade names and addresses of the other Commodity Exchange Dissolved in a Consolidation-Type Merger and the Incorporated Commodity Exchange Established by a Consolidation-Type Merger, within two weeks from the day of the resolution of the general meeting of shareholders set forth in paragraph (1)of the preceding Article.  - 日本法令外国語訳データベースシステム

４　第一項の規定により技能証明を申請する者は、当該申請に係る学科試験の合格について第四十七条の通知があつた日（学科試験全科目免除申請者にあつては、技能証明申請書提出の日）から二年以内に戸籍抄本若しくは戸籍記載事項証明書又は本籍の記載のある住民票の写し（外国人にあつては、国籍、氏名、出生の年月日及び性別を証する本国領事官の証明書（本国領事官の証明書を提出できない者にあつては、権限ある機関が発行するこれらの事項を証明する書類）。以下同じ。）及び別表第二に掲げる飛行経歴その他の経歴を有することを証明する書類を国土交通大臣に提出しなければならない。例文帳に追加

(4) An applicant for competence certification in accordance with the provisions of paragraph (1) shall submit to the Minister of Land, Infrastructure, Transport and Tourism the abstract of his/her family register or a certificate of entry in the family register or a copy of the resident register which states his/her permanent domicile (or in the case of a foreigner, a certificate from a consul of his/her country which certifies his/her nationality, full name, date of birth and sex (in the case of a person who is unable to submit a certificate from a consul from his/her country, a document which certifies those matters which was issued by a competent authority), also applicable hereafter) and a document which proves his/her flight and other aeronautical experience as listed in Appended Table 2, within two years of the date of notification pursuant to Article 47 of paper examination passes pertaining to the said application (or in the case of an applicant for exemption from all paper examination subjects, within two years of the date of submission of written application for competence certification).  - 日本法令外国語訳データベースシステム

第二百三十八条　次の表の上欄に掲げる者は、同表中欄に掲げる場合に該当することとなつたときには、遅滞なく（耐空検査員が耐空検査員の証を失つた場合にあつては十日以内に、航空従事者又は操縦練習生が技能証明書若しくは航空身体検査証明書又は航空機操縦練習許可書を失つた場合にあつては三十日以内に、航空保安無線施設又は航空灯火の設置者が当該施設の運用時間を変更しようとする場合にあつてはその十日前までに）、同表下欄に掲げる事項、氏名又は名称、住所その他必要な事項を付記してその旨を国土交通大臣に届け出なければならない。例文帳に追加

Article 238 The person who is listed in the first column of the following table shall, when any of the case in the second column of the same table becomes applicable to him/her, report the matter to the Minister of Land, Infrastructure, Transport and Tourism without delay (within 10 days in the case of an airworthiness inspector who has lost the certificate of airworthiness inspector, within 10 days, within 30 days in the case of an airman or student pilot who has lost his/her competence certificate or aviation medical certificate or student pilot permit, within 10 days beforehand in the case of a provider of air navigation radio facility or aeronautical lights intends to change the hours of operation of applicable facility), sating the matters listed below, full name, address and other required matters.  - 日本法令外国語訳データベースシステム

ロ　当該非居住者又は外国法人が、当該振替地方債の利子の支払を受けるべき日の前日までに、その者の当該振替地方債に係る所有期間その他の財務省令で定める事項を記載した書類（第八項及び第十七項において「振替地方債所有期間明細書」という。）を、当該特定振替機関等及び当該利子の支払をする者を経由し、又は当該適格外国仲介業者及び当該振替地方債の振替記載等に係る特定振替機関等並びに当該利子の支払をする者を経由してイに規定する税務署長に提出していること。例文帳に追加

(b) The said nonresident or foreign corporation shall, no later than the day preceding the day on which he/she or it is to receive interest on the said book-entry transfer local government bonds, submit a document stating his/her or its holding period for the said book-entry transfer local government bonds and any other matters specified by an Ordinance of the Ministry of Finance (referred to in paragraph (8) and paragraph (17) as "statement of the holding period of book-entry transfer local government bonds") to the district director prescribed in (a), via the said specified book-entry transfer institution, etc. and the person who pays the said interest, or via the said qualified foreign intermediary, the specified book-entry transfer institution, etc. pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and the person who pays the said interest.  - 日本法令外国語訳データベースシステム

第六十七条の十一　法人税法第百四十一条第一号に掲げる外国法人で外国為替及び外国貿易法第二十一条第三項に規定する非居住者であることにつき財務省令で定めるところにより証明がされたものが、平成十年四月一日から平成二十年三月三十一日までの間に、同項に規定する金融機関に預入し、又は貸し付けた預金又は貸付金で同項に規定する特別国際金融取引勘定（次項において「特別国際金融取引勘定」という。）において経理されたものにつき、支払を受ける利子については、法人税を課さない。ただし、当該利子のうち、当該外国法人の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。例文帳に追加

Article 67-11 (1) Where, during the period from April 1, 1998, to March 31, 2008, a foreign corporation listed in Article 141(i) of the Corporation Tax Act, which has been certified, pursuant to the provision of an Ordinance of the Ministry of Finance, as falling under the category of nonresident prescribed in paragraph (3) of Article 21 of the Foreign Exchange and Foreign Trade Act, has made deposits or provided loans to a financial institution prescribed in the said paragraph, and settled such deposits or loans in a special international financial transactions account prescribed in the said paragraph (referred to in the next paragraph as a "special international financial transactions account"), corporation tax shall not be imposed with respect to any interest on the deposits or loans to be received by the said foreign corporation; provided, however, that this shall not apply to any interest which is attributed to a business conducted by the said foreign corporation in Japan or which is otherwise specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

５　第一項に規定する個人が、国内に有する法第百六十四条第一項第一号に規定する場所を通じて行う国外にある者に対する金銭の貸付け、投資その他これらに準ずる行為により生ずる所得で当該場所において行う事業に帰せられるものは、第一項の規定にかかわらず、当該個人の法第百六十一条第一号に規定する国内において行う事業から生ずる所得とする。ただし、当該行為の行われた外国（当該個人の住所、居所、国籍又はこれらに類する基準によりその者のすべての所得について租税を課す国を除く。）において当該行為により生ずる所得に対し第二百二十一条第一項（外国所得税の範囲）に規定する外国所得税が課された又は課されるべき旨を証する書面を確定申告書に添付した場合は、この限りでない。例文帳に追加

(5) Income arising from a money loan, investment or any other act equivalent thereto conducted vis-a-vis a person who is outside Japan by an individual prescribed in paragraph (1) via a place prescribed in Article 164(1)(i) of the Act that the individual holds in Japan, if it is attributable to the business conducted at the said place, shall be treated, notwithstanding the provision of paragraph (1), as the said individual's income from a business conducted in Japan as prescribed in Article 161(i) of the Act; provided, however, that this shall not apply where the individual has attached, to his/her final return form, a document proving the fact that, in the foreign state where the said act has been conducted (excluding a state that imposes a tax on the individual's total income on the basis of his/her domicile, residence, nationality or any other factor similar thereto), foreign income tax prescribed in Article 221(1) (Scope of Foreign Income Tax) has been imposed or is to be imposed on any income from the said act.  - 日本法令外国語訳データベースシステム

２　まちづくりの推進を図る活動を行うことを目的とする特定非営利活動促進法（平成十年法律第七号）第二条第二項の特定非営利活動法人、一般社団法人若しくは一般財団法人その他の営利を目的としない法人、独立行政法人都市再生機構、地方住宅供給公社若しくはまちづくりの推進に関し経験と知識を有するものとして国土交通省令で定める団体又はこれらに準ずるものとして地方公共団体の条例で定める団体は、前項に規定する土地の区域について、都道府県又は市町村に対し、都市計画の決定又は変更をすることを提案することができる。同項後段の規定は、この場合について準用する。例文帳に追加

(2) Specified non-profit organizations established under paragraph (2), Article 2 of the Act to Promote Specified Non-Profit Activities (Act No. 7 of 1998) with the purpose of promoting community development activities, regular incorporation associations, regular incorporation foundations or any other non-profit corporations, the Urban Renaissance Agency, local housing corporations or any other organizations designated by the Ministry of Land, Infrastructure, Transport and Tourism as possessing experience and knowledge concerning community development, or organizations designated as equivalent to these by Prefectural or Municipal Ordinance may propose to the Prefectures or municipalities that city plans for the areas of land provided for in the preceding paragraph be decided or revised. The second sentence of the same paragraph shall apply mutatis mutandis to these cases.  - 日本法令外国語訳データベースシステム

六　法第二十六条第一項第三号に掲げるもののうち上場会社等であつて、当該上場会社等の各株主（外国法人等又は他の会社に限る。）が直接に保有する当該上場会社等の株式の数（当該株主を前条第四項の株式取得者とした場合に同項各号に掲げるものに該当することとなる非居住者である個人又は法人等が保有する当該株式の数を含む。）の当該上場会社等の発行済株式の総数に占める割合のいずれもが百分の十未満であるものが行う法第二十六条第二項第一号、第三号、第四号若しくは第六号に掲げる行為又は前条第九項各号に掲げる行為例文帳に追加

(vi) The acts listed in Article 26, paragraph (2), item (i), item (iii), item (iv) or item (vi) of the Act or the acts listed in each item of paragraph (9) of the preceding Article conducted by a listed company, etc. among those listed in Article 26, paragraph (1), item (iii) of the Act, for which the proportion of the number of shares of said listed company, etc. directly held by each shareholder of said listed company, etc. (limited to a foreign juridical person, etc. or other companies) (such number of shares include the number of said shares held by non-resident individuals or juridical persons, etc. who fall under each item of paragraph (4) of the preceding Article when deeming said shareholder to be the share acquisitor set forth in the same paragraph) accounts for less than 10% of the total number of issued shares of said listed company, etc;  - 日本法令外国語訳データベースシステム

第二十五条　法第二十二条の二第二項（法第二十二条の三において準用する場合を含む。）の規定により在留資格の取得を申請しようとする外国人のうち同条第四項に規定する永住許可の申請をしようとするものは、別記第三十四号様式による申請書一通並びに第二十二条第一項及び前条第二項に掲げる書類及びその他参考となるべき資料各一通を地方入国管理局に出頭して提出しなければならない。この場合においては、第二十二条第一項ただし書の規定を準用する。例文帳に追加

Article 25 (1) Among foreign nationals who seek to apply for the acquisition of status of residence pursuant to the provisions of Article 22-2, paragraph (2) of the Immigration Control Act (including cases where it is applied mutatis mutandis pursuant to Article 22-3 of the Immigration Control Act), any foreign national who seeks to apply for permission for permanent residence as prescribed in Article 22-2, paragraph (4) of the Immigration Control Act shall appear at a regional immigration bureau and submit a written application pursuant to Appended Form 34, a copy of each of the documents listed in Article 22, paragraph (1) and paragraph (2) of the preceding Article, and a copy of each of any other reference materials. In this case, the provisions of the proviso to Article 22, paragraph (1) shall apply mutatis mutandis.  - 日本法令外国語訳データベースシステム

加えて沿線人口の減少傾向と住民の高齢化など輸送需要の低下が進んできた中、1989年の京阪電鉄京阪鴨東線開業や1997年の地下鉄烏丸線の全通（北山駅(京都府)～国際会館駅間延伸）、JR山陰本線（嵯峨野線）の新駅開業や鉄道の電化・部分複線化（更に現在、京都駅～園部駅間の完全複線化工事が進行中である）などで、通勤・通学客が所要時間の短縮や他の交通機関との接続等の利便性から電車利用へ移行する結果となり、旅客輸送人員は1975年（昭和50年）度をピークに年々減少の一途をたどっている。例文帳に追加

In addition to the above, such factors as the decrease of population along the routes, the aging of residents, the opening of the Keihan Oto Line of the Keihan Electric Railway in 1989, the full opening of the Karasuma Line in 1997 (by which the Kitayama Station (Kyoto Prefecture) - Kokusaikaikan Station section was extended), the opening of a new station and the completion of electrification and partial double-tracking of the JR Sanin Main Line (Sagano Line) (the work required for full double-tracking is continuing between Kyoto Station and Sonobe Station) promoted the shift of passengers to electric trains because of the reduced travel time and the convenience of transfer to other means of public transportation, and under such circumstances the company's number of passengers has continued to decrease since its peak period of 1975.  - Wikipedia日英京都関連文書対訳コーパス

一方の締約国の居住者である法人は、適格者に該当しない場合においても、他方の締約国内から取得する第十条３、第十一条３(c)、(d)若しくは(e)、第十二条、第十三条６又は前条に定める所得に関し、七 以下の同等受益者が当該法人の発行済株式又は議決権の七十五パーセント以上に相当する株式を直接又は間接に所有し、かつ、当該法人がこれらの規定により認められる特典を受けるためにこれらの規定に規定する要件を満たすときは、これらの規定により認められる特典を受ける権利を有する。例文帳に追加

Notwithstanding that a company that is a resident of a Contracting State may not be a qualified person, that resident shall be entitled to the benefits granted by the provisions of paragraph 3 of Article 10, subparagraph (c), (d) or (e) of paragraph 3 of Article 11, Article 12, paragraph 6 of Article 13 or Article 22 with respect to an item of income described in those subparagraphs, paragraphs or Articles derived from the other Contracting State if that resident satisfies any other specified conditions in those subparagraphs, paragraphs or Articles for the obtaining of such benefits and shares representing at least 75 per cent of the capital or of the voting power of the company are owned, directly or indirectly, by seven or fewer persons who are equivalent beneficiaries.  - 財務省

一方の締約国の「国民」とは、次の者をいう。(i)英国については、英国市民又は英連邦に参加する国（英国を除く。）若しくは領域の市民権を有しない英連邦市民（ただし、英国において居住権を有する者に限る。）及び英国において施行されている法令によってその地位を与えられたすべての法人、パートナーシップその他の団体(ii)日本国については、日本国の国籍を有するすべての個人並びに日本国の法令に基づいて設立され、又は組織されたすべての法人及び法人格を有しないが日本国の租税に関し日本国の法令に基づいて設立され、又は組織された法人として取り扱われるすべての団体例文帳に追加

the term “national” of a Contracting State means: (i) in the case of the United Kingdom, any British citizen, or any British subject not possessing the citizenship of any other Commonwealth country or territory, provided he has the right of abode in the United Kingdom and any legal person, partnership, association or other entity deriving its status as such from the laws in force in the United Kingdom; and (ii) in the case of Japan, any individual possessing the nationality of Japan and any juridical person created or organised under the laws of Japan and any organisation without juridical personality treated for the purposes of Japanese tax as a juridical person created or organised under the laws of Japan;  - 財務省

一方の締約国の居住者である法人は、適格者に該当しない場合においても、他方の締約国において取得する第七条、第十条３、第十一条３、第十二条、第十三条又は前条に定める所得、利得又は収益に関し、七以下の同等受益者が当該法人の議決権の七十五パーセント以上に相当する株式を直接又は間接に所有し、かつ、当該法人がこれらの規定により認められる特典を受けるためにこれらの規定に規定する要件を満たすときは、これらの規定により認められる特典を受ける権利を有する。例文帳に追加

Notwithstanding that a company that is a resident of a Contracting State may not be a qualified person, it shall be entitled to the benefits otherwise accorded to residents of a Contracting State by the provisions of Article 7; of paragraph 3 of Article 10 or paragraph 3 of Article 11; or of Articles 12, 13 or 21 of the Convention with respect to an item of income, profit or gain described in those paragraphs or Articles derived from the other Contracting State if it satisfies any other specified conditions in those paragraphs or Articles for the obtaining of such benefits and shares representing at least 75 per cent of the voting power of the company are owned, directly or indirectly, by seven or fewer persons who are equivalent beneficiaries  - 財務省

(1)(a)にいう登録簿には，各登録商標に関して次を開示しなければならない。 (a) 登録日 (b) 登録出願の要約 (c) 出願時又はその後に提出された一切の書類であり，商標の権利に影響を与えるものの要約 (d) 各更新記録の詳細 (e) 名称及び住所の各変更の詳細，及び (f) 本法律又は規則により当該登録簿に記入が必要とされているその他の事項 第27条 不公正競争法に基づく登録簿 (1) 1952年カナダ改正法律第274章である不公正競争法に基づいて備えられる登録簿は，本法律に基づいて備えられる登録簿の一部をなし，かつ，第44条(2)に従うことを条件として，これに記入される如何なる事項も，その記入時において有効であった法律に従って適正に記入されたときは，その記入が本法律に従って適正にされなかった虞があるという理由のみによって抹消又は補正されることはない。例文帳に追加

The register referred to in paragraph (1)(a) shall show, with reference to each registered trade-mark, the following: (a) the date of registration. (b) a summary of the application for registration. (c) a summary of all documents deposited with the application or subsequently thereto and affecting the rights to the trade-mark. (d) particulars of each renewal. (e) particulars of each change of name and address. and (f) such other particulars as this Act or the regulations require to be entered thereon.  - 特許庁

本法に基づいて長官へ異議申立を通知し，又は特許の取消若しくは特許に基づくライセンスの許諾を申請し，又は本法に基づく長官の裁定に対する上訴の通知を受けた当事者の何れかが，アイルランド又は所定の他国に居住せず又はその地で事業を行わない場合は，長官又は上訴の場合の裁判所は，当事者に当該手続の費用に対し担保の提供を要求することができる。また，本項に基づく要件に従わないときは，長官又は該当する場合の裁判所は，当該異議申立，申請又は上訴は放棄されたものとして扱うことができる。例文帳に追加

If any party by whom notice of any opposition is given to the Controller under this Act or by whom an application is made to the Controller for the revocation of a patent or for the grant of a licence under a patent, or by whom notice of appeal is given from any decision of the Controller under this Act, neither resides nor carries on business in the State or in such other states as may be prescribed, the Controller, or, in the case of an appeal, the Court, may require the party to give security for the costs of the proceedings and in default of a requirement under this subsection being complied with the Controller or the Court, as may be appropriate, may treat the opposition, application or appeal as abandoned.  - 特許庁

その行為が誠実なものでありかつ商標として使用するものでない限り，第三者は次に掲げるものを市場取引において登録標章の所有者の同意を得ることなく使用することができる。自己固有の名称，住所若しくは雅号，地理的名称，商品又はサービスの種類，質，数量，目的，価値，原産地又は生産若しくは提供の時に関する表示，及び商品又はサービスに関するその他の特徴。ただし，そのような使用は同定若しくは情報提供目的のものに限られかつ商品又はサービスの出所に関して公衆の誤解を生じさせる虞がないことを条件とする。例文帳に追加

Provided that they are acting in good faith and that the use does not constitute use as a trademark, third parties may, without the consent of the owner of the registered mark, make use of the following in market dealings: their own name, address or pseudonym, a geographical name or any other specific designation relating to the kind, quality, quantity, purpose, value, place of origin or time of production of goods or rendering of services or other characteristics thereof, provided that such use is confined to identification or information purposes and is not liable to mislead the public as to the source of the goods or services. - 特許庁

本条に基づき提出された通知は，登録所有者が当該通知において，次に該当する場合を除き無効とする。 (a) 次の何れかに関し，当該登録を放棄する旨を述べている場合 (i) 当該意匠が登録されたすべての物品，又は (ii) 通知に指定された物品 (b) 当該意匠における登録された利害を有する他の者各々の名称及び住所を明示している場合，及び (c) 当該各々の者に関し，その者が次であることを証明した場合 (i) 当該登録を放棄する意図につき3月以上前の通知を送付されていること，又は (ii) 放棄により影響を受けないこと，又は影響を受けるときは，当該放棄に同意すること例文帳に追加

A notice filed under this section shall not be valid unless the registered owner in the notice-- (a) states that the registration is to be surrendered in respect of either-- (i) all of the articles for which the design is registered; or (ii) articles specified in the notice; (b) gives the name and address of each other person having a registered interest in the design; and (c) certifies, in respect of every such person, that the person-- (i) has been sent not less than 3 months' notice of his intention to surrender the registration; or (ii) is not affected by the surrender or, if affected, consents to the surrender.  - 特許庁

(3) 登録名簿への掲載については，次の書類の1つを受領の後に，抹消することができる。 (a) 職業代理人の死亡又は無能力を記述した証明書 (b) 書類であって，その結果として職業代理人がルクセンブルク大公国にもはや住所又は就業場所を有していない旨の書類 (c) 書類であって，その結果として産業財産弁護士の職業を営む許可が取り下げられ，停止され，若しくは期限切れとなり，又は他の理由で終了した旨の書類 (d) 通信であって，その記述によれば職業代理人がその者の職業的活動を暫定的又は最終的に廃業する旨の通信例文帳に追加

3. The entry may be deleted following the reception of one of the documents below: (a) a certificate attesting the death or incapacity of the professional representative; (b) a document as a result of which the professional representative no longer has a domicile or the place of his employment in the Grand-Duchy of Luxembourg; (c) a document as a result of which the permission to exercise the profession of industrial property attorney was withdrawn or suspended, or expired or terminated for other reasons; (d) a communication stating that the professional representative abandons, provisionally or definitely, his professional activities. - 特許庁

(2) ある者を商標の登録使用者として登録しようとするときは，登録所有者は，その者を当該商標の登録使用者として登録することを求める申請書を登録官に提出しなければならない。当該申請書を提出する場合は，所定の手数料を添えると共に，次に掲げる情報を提供しなければならない。 (a) 当該登録商標の表示 (b) 両当事者の名称，住所及び送達宛先 (c) 予定された登録に係る商品又はサービス (d) 当該商品又はサービスの特徴，許諾される使用の方法及び場所又はその他の事項に関して予定される条件又は制限，及び (e) 許諾される使用が期限付きか無期限か，及び期限付きの場合はその存続期間例文帳に追加

(2) Where it is proposed that a person shall be registered as a registered user of a trade mark, the registered proprietor shall submit an application to the Registrar for the registration of that person as a registered user of the trade mark and such application shall be accompanied by the prescribed fee and the following information: (a) the representation of the registered trade mark; (b) the names, addresses, and addresses for service of the parties; (c) the goods or services in respect of which the registration is proposed; (d) any conditions or restrictions proposed with respect to the characteristics of the goods or services, to the mode or place of permitted use or to any other matter; and (e) whether the permitted use is to be for a period or without limit of period, and if for a period, the duration of that period. - 特許庁

１ 新設合併消滅株式会社商品取引所は、前条第一項の株主総会の決議の日から二週間以内に、その株主及び登録株式質権者（会社法第百四十九条第一項に規定する登録株式質権者をいう。）並びにその新株予約権者及び登録新株予約権質権者（同法第二百七十条第一項に規定する登録新株予約権質権者をいう。）に対し、新設合併をする旨並びに他の新設合併消滅商品取引所及び新設合併設立株式会社商品取引所の名称又は商号及び住所を通知しなければならない。例文帳に追加

(1) A Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger shall notify its shareholders and Registered Pledgees of Shares of Stock (which means registered pledgees of shares of stock prescribed in Article 149, paragraph 1 of the Company Act) as well as holders of rights to subscribe for new shares and Registered Pledgees of Rights to Subscribe for New Shares (which means registered pledgees of rights to subscribe for new shares prescribed in Article 270, paragraph 1 of the same Act) of the occurrence of an Incorporation-Type Merger and the names or trade names and addresses of the other Commodity Exchange Dissolved in an Incorporation-Type Merger and the Incorporated Commodity Exchange Established by an Incorporation-Type Merger, within two weeks from the day of the resolution of the general meeting of shareholders set forth in paragraph 1 of the preceding Article.  - 経済産業省

なお、通商産業省（1971）『通商産業政策ビジョン２（70年代） ｜70年代の通商産業政策［産業構造審議会中間答申（昭和46年５月）］｜』では、1970年代においては、知的活動の集約度が高い産業（知識集約産業）が中核であって、これを支える基盤的産業やその他の産業においても、可及的に知識集約度を高めるような産業構造の姿が指向されるべきとするとともに、価値と欲求の多元化が進んでいることや、経済活動に登場する諸勢力についてもまた多元化現象が見られること、具体的には、消費者や地域住民等の新しい集団（本白書でいう「ステークホルダー」の概念に近い）が経済活動に参加しつつある、と主張した。例文帳に追加

For your information, the Ministry of International Trade and Industry (MITI) (1971), in Trade and Industry Policy Vision 2 (the 1970s) ? Trade and Industry Policy in the 1970s [the Industrial Structure Council Interim Recommendations (May 1971)]," argued that in the 1970s, Japan should pursue an industrial structure where industries with the high intensity of intellectual activities (knowledge-intensive industries) would form the core and that basic industries and other industries supporting the core industries would enhance their knowledge intensity as promptly as possible. It also noted the rising tendency toward pluralism in values and needs as well as among forces in economic activities, specifically participation of consumers, community residents and other new groups (the concept similar to "stakeholders" discussed in this white paper) in economic activities. - 経済産業省

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

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

１２　平成十一年四月一日以後最初に特定振替機関等（社債等の振替に関する法律第二条第二項に規定する振替機関及び同法第四十八条の規定により当該振替機関とみなされる者並びに当該振替機関（当該みなされる者を含む。）の同法第三条第一項第五号に規定する業務規程の定めるところにより口座の開設を受けた特定口座管理機関（第五条の二第五項第二号に規定する特定口座管理機関をいう。）及び特定間接口座管理機関（第五条の二第五項第三号に規定する特定間接口座管理機関をいう。）をいう。以下この条において同じ。）又は外国仲介業者（第五条の二第五項第八号に規定する外国間接口座管理機関（以下この条において「外国間接口座管理機関」という。）及び同項第七号に規定する外国再間接口座管理機関（以下この条において「外国再間接口座管理機関」という。）をいう。以下この条において同じ。）に開設され、又は開設されている口座において当該特定振替機関等の営業所等（第五条の二第一項に規定する営業所等をいう。以下この条において同じ。）又は当該外国仲介業者の国外営業所等（外国仲介業者の国外にある営業所又は事務所をいう。以下この項及び次項において同じ。）を通じて特定振替国債等（特定短期公社債並びに社債等の振替に関する法律第九十条第二項に規定する分離元本振替国債及び財務省令で定めるところにより同条第一項に規定する元利分離が行われた同条第三項に規定する分離利息振替国債をいう。以下この条において同じ。）の振替記載等を受ける者（法人税法別表第一に掲げる法人、特定振替機関等、外国仲介業者その他の政令で定めるものを除く。）は、その者の氏名又は名称及び住所（国内に住所を有しない者にあつては、財務省令で定める場所。以下この条において同じ。）その他の財務省令で定める事項を記載した告知書を、その最初に振替記載等（当該口座においてされるものに限る。以下この条において同じ。）を受ける際、その振替記載等を受ける特定振替機関等の営業所等の長に対し、又はその振替記載等を受ける外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合には、当該外国仲介業者（当該外国仲介業者が他の外国再間接口座管理機関において当該特定振替国債等の振替記載等を受ける場合には、当該外国仲介業者及び当該特定振替国債等の振替記載等に係る他の外国再間接口座管理機関）及び当該特定振替国債等の振替記載等に係る外国間接口座管理機関）を経由して当該外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関）が当該特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に対し提出しなければならない。この場合において、当該告知書の提出をする者は、当該告知書の提出（当該外国仲介業者を経由して提出する場合を除く。以下この項において同じ。）をする特定振替機関等の営業所等の長又は当該外国仲介業者の国外営業所等の長にその者の住民票の写し、法人の登記事項証明書その他の政令で定める書類（以下この項から第十八項までにおいて「確認書類」という。）を提示しなければならないものとし、当該告知書の提出を受ける特定振替機関等の営業所等の長又は当該外国仲介業者の国外営業所等の長は、当該告知書に記載されている氏名又は名称及び住所を当該確認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

(12) Where a person (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act, specified book-entry transfer institution, etc., foreign intermediary and any other person specified by a Cabinet Order) makes, for the first time since April 1, 1999, entries or records under the book-entry transfer system with regard to specified book-entry transfer national government bonds, etc. (meaning specified short-term government or company bonds, principal-only book-entry transfer national government bonds prescribed in Article 90(2) of the Act on Book-Entry Transfer of Company Bonds, etc., and coupon-only book-entry transfer national government bonds prescribed in paragraph (3) of the said Article for which separate trading of principal and interest prescribed in paragraph (1) of the said Article has been conducted pursuant to the provision of an Ordinance of the Ministry of Finance; hereinafter the same shall apply in this Article) in the person's account that will be or has been established with a specified book-entry transfer institution, etc. (meaning a [1] book-entry transfer institution prescribed in Article 2(2) of the Act on Book-Entry Transfer of Company Bonds, etc., [2] an institution that shall be deemed to be the said book-entry transfer institution pursuant to the provision of Article 48 of the said Act, and [3] a specified account management institution (meaning a specified account management institution prescribed in Article 5-2(5)(ii)) and specified indirect account management institution (meaning a specified indirect account management institution prescribed in Article 5-2(5)(iii)), with each of which the said book-entry transfer institution (including an institution that shall be deemed as such) has established an account in accordance with the operational rules prescribed in Article 3(1)(v) of the said Act; hereinafter the same shall apply in this Article) or established with a foreign intermediary (meaning a foreign indirect account management institution prescribed in Article 5-2(5)(viii) (hereinafter referred to in this Article as a "foreign indirect account management institution") and a foreign further indirect account management institution prescribed in Article 5-2(5)(vii) (hereinafter referred to in this Article as a "foreign further indirect account management institution"); hereinafter the same shall apply in this Article), via a business office, etc. (meaning a business office, etc. prescribed in Article 5-2(1); hereinafter the same shall apply in this Article) of the said specified book-entry transfer institution, etc. or an overseas business office, etc. (meaning a business office or any other office of a foreign intermediary which is located outside Japan; hereinafter the same shall apply in this paragraph and the next paragraph) of the said foreign intermediary, such person shall, upon making the first entries or records under the book-entry transfer system (limited to those made in the said account; hereinafter the same shall apply in this Article), submit a written notice stating the person's name and address (or any other place specified by an Ordinance of the Ministry of Finance in the case where the person does not have an address in Japan; hereinafter the same shall apply in this Article) and any other matters specified by an Ordinance of the Ministry of Finance, to the head of the business office, etc. of the specified book-entry transfer institution, etc. through which the person makes the entries or records under the book-entry transfer system, or submit such a written notice via the foreign intermediary through which the person makes entries or records under the book-entry transfer system (in the case where the said foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said foreign intermediary (in the case where the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through another foreign further indirect account management institution, submission shall be made via the said foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.), to the head of the business office, etc. of the specified book-entry transfer institution, etc. through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. In this case, such person who submits the said written notice shall present a copy of the person's certificate of residence, certificate of registered matters of the corporation and any other document specified by a Cabinet Order (hereinafter referred to in this paragraph to paragraph (18) as "identification documents") to the head of the business office, etc. of the specified book-entry transfer institution, etc. to which the said written notice is submitted (excluding the case where the said written notice is submitted via the said foreign intermediary; hereinafter the same shall apply in this paragraph) or to the head of the overseas business office, etc. of the said foreign intermediary to which the said written notice is submitted, and the head of the business office, etc. of the specified book-entry-transfer institution, etc. to which the said written notice is submitted or the head of the overseas business office, etc. of the said foreign intermediary to which the said written notice is submitted shall confirm, by the said identification documents, the name and address stated in the said written notice.  - 日本法令外国語訳データベースシステム

第四十二条の二　市町村は、要介護被保険者が、当該市町村の長が指定する者（以下「指定地域密着型サービス事業者」という。）から当該指定に係る地域密着型サービス事業を行う事業所により行われる地域密着型サービス（以下「指定地域密着型サービス」という。）を受けたときは、当該要介護被保険者に対し、当該指定地域密着型サービスに要した費用（認知症対応型通所介護、小規模多機能型居宅介護、認知症対応型共同生活介護、地域密着型特定施設入居者生活介護及び地域密着型介護老人福祉施設入所者生活介護に要した費用については、食事の提供に要する費用、居住に要する費用その他の日常生活に要する費用として厚生労働省令で定める費用を除く。以下この条において同じ。）について、地域密着型介護サービス費を支給する。ただし、当該要介護被保険者が、第三十七条第一項の規定による指定を受けている場合において、当該指定に係る種類以外の地域密着型サービスを受けたときは、この限りでない。例文帳に追加

Article 42-2 (1) A Municipality, when an Insured Person Requiring Long-Term Care received from a person designated by the mayor of said Municipality (herein referred to as "Designated Community-Based Service Provider") a Community-Based Service from a provider that performs Community-Based Service Business pertaining to said designation (herein referred to as "Designated Community-Based Service"), shall pay to said Insured Person Requiring Long-Term Care an Allowance for Community-Based Long-Term Care Service with regard to the expenses required for said Designated Community-Based Service (except for expenses necessary to provide meals, residence, and other expenses as determined by an Ordinance of the Ministry of Health, Labour, and Welfare as necessary for daily life with regard to the expenses required for Outpatient Long-Term Care for a Dementia Patient, Multifunctional Long-Term Care in a Small Group Home, Communal Daily Long-Term Care for a Dementia Patient, Daily Life Long-Term Care for a Person Admitted to a Community-Based Specified Facility, and Admission to a Community-Based Facility for Preventive Daily Long-Term Care of the Elderly Covered by Public Aid; hereinafter the same shall apply in this Article), however, provided that this provision shall not apply when said Insured Person Requiring Long-Term Care receives Community-Based Service other than the type pertaining to said designation in a case said Insured Person is issued a designation pursuant to the provision of Article 37, paragraph (1).  - 日本法令外国語訳データベースシステム

２　特例地域密着型介護サービス費の額は、当該地域密着型サービス又はこれに相当するサービスについて前条第二項各号の厚生労働大臣が定める基準により算定した費用の額（その額が現に当該地域密着型サービス又はこれに相当するサービスに要した費用（認知症対応型通所介護、小規模多機能型居宅介護、認知症対応型共同生活介護、地域密着型特定施設入居者生活介護及び地域密着型介護老人福祉施設入所者生活介護並びにこれらに相当するサービスに要した費用については、食事の提供に要する費用、居住に要する費用その他の日常生活に要する費用として厚生労働省令で定める費用を除く。）の額を超えるときは、当該現に地域密着型サービス又はこれに相当するサービスに要した費用の額とする。）の百分の九十に相当する額又は同条第四項の規定により市町村が定めた額を基準として、市町村が定める。例文帳に追加

(2) The amount of an Exceptional Allowance for Community-Based Long-Term Care Service shall be provided by a Municipality based on the amount equivalent to 90 percent of the expenses calculated by standards determined by the Minister of Health, Labour, and Welfare as prescribed for each item of the preceding Article, paragraph (2) regarding said Community-Based Service or equivalent service (except when said calculated standard amount exceeds the actual expenses required for said Community-Based Service or equivalent service (excluding the expenses necessary to provide meals, residence, and other expenses as determined by an Ordinance of the Ministry of Health, Labour, and Welfare as necessary for daily life with regard to the expenses required for Outpatient Long-Term Care for a Dementia Patient, Multifunctional Long-Term Care in a Small Group Home, Communal Daily Long-Term Care for a Dementia Patient, Daily Life Long-Term Care for a Person Admitted to a Community-Based Specified Facility, Admission to a Community-Based Facility for Preventive Daily Long-Term Care of the Elderly Covered by Public Aid, and equivalent services), said amount shall be the actual expenses required for said Community-Based Service or equivalent service), or the amount specified by the Municipality pursuant to the provision of paragraph (4) of the same Article.  - 日本法令外国語訳データベースシステム

第二十九条　市町村は、支給決定障害者等が、支給決定の有効期間内において、都道府県知事が指定する障害福祉サービス事業を行う者（以下「指定障害福祉サービス事業者」という。）若しくは障害者支援施設（以下「指定障害者支援施設」という。）から当該指定に係る障害福祉サービス（以下「指定障害福祉サービス」という。）を受けたとき、又はのぞみの園から施設障害福祉サービスを受けたときは、厚生労働省令で定めるところにより、当該支給決定障害者等に対し、当該指定障害福祉サービス又は施設障害福祉サービス（支給量の範囲内のものに限る。以下「指定障害福祉サービス等」という。）に要した費用（食事の提供に要する費用、居住若しくは滞在に要する費用その他の日常生活に要する費用又は創作的活動若しくは生産活動に要する費用のうち厚生労働省令で定める費用（以下「特定費用」という。）を除く。）について、介護給付費又は訓練等給付費を支給する。例文帳に追加

Article 29 (1) When persons with disabilities given grant decision, etc. received welfare service for persons with disabilities pertaining to designated service during valid period for grant decision from the welfare service business operators for persons with disabilities who are designated by a prefectural governor (hereinafter referred to as "designated welfare service business for persons with disabilities") or the support facilities for persons with disabilities (hereinafter referred to as "designated support facilities for persons with disabilities"), or when they are provided with in-facility welfare service for persons with disabilities from Nozominosono, a municipality shall grant nursing care payment or payment for training etc. to such persons with disabilities given grant decision pursuant to the provision of Ordinance of the Ministry of Health, Labour and Welfare concerning expenses which needed for such designated welfare service or designated in-facility welfare service for persons with disabilities (limited within payment amount; hereinafter referred to as "designated welfare service for persons with disabilities, or others") (except the expenses prescribed in Ordinance of the Ministry of Health, Labour and Welfare of expenses for meals, residence and stay and other expenses for daily life, or expenses for creative or productive activities (hereinafter referred to as "specified expenses").  - 日本法令外国語訳データベースシステム

第二十四条の二　都道府県は、次条第六項に規定する施設給付決定保護者（以下この条において「施設給付決定保護者」という。）が、次条第四項の規定により定められた期間内において、都道府県知事が指定する知的障害児施設、知的障害児通園施設、盲ろうあ児施設、肢体不自由児施設若しくは重症心身障害児施設又は指定医療機関（以下「指定知的障害児施設等」という。）に入所又は入院（以下「入所等」という。）の申込みを行い、当該指定知的障害児施設等から障害児施設支援（以下「指定施設支援」という。）を受けたときは、当該施設給付決定保護者に対し、当該指定施設支援に要した費用（食事の提供に要する費用、居住又は滞在に要する費用その他の日常生活に要する費用のうち厚生労働省令で定める費用及び治療に要する費用（以下「特定費用」という。）を除く。）について、障害児施設給付費を支給する。例文帳に追加

Article 24-2 (1) When a Recognized Beneficiary Guardian provided in paragraph (6) of the following Article (referred to as a "Recognized Beneficiary Guardian" hereinafter in this Article) applies for admission or institutionalization into an institution for mentally retarded children, a daycare institution for mentally retarded children, an institution for blind or deaf children, an institution for orthopedically impaired children or an institution for severely-retarded children, or a Designated Medical Institution as designated by the prefectural governor (hereinafter referred to as "Designated Institution for Mentally Retarded Children, etc."; such admission or institutionalization being hereinafter referred to as "Admission, etc.") during the period of time provided pursuant to the provision of paragraph (4) of the following Article and the guardian receives institutional support for disabled children from said Designated Institution for Mentally Retarded Children, etc. (hereinafter referred to as "Designated Institutional Support"), the prefectural government shall pay Institutional Benefits for Disabled Children to said Recognized Beneficiary Guardian with regard to expenses spent for said Designated Institutional Support (excluding such expenses spent for meal provision, expenses spent for residency or stay and other expenses spent for daily life that are provided by an Ordinance of the Ministry of Health, Labour and Welfare, and expenses spent on therapy (hereinafter referred to as "Specified Expenses")).  - 日本法令外国語訳データベースシステム

１９　第一項の規定の適用がある場合において、法人と当該法人に係る国外関連者（法人税法第百三十九条に規定する条約（以下この項及び次条第一項において「租税条約」という。）の規定により租税条約の我が国以外の締約国（以下この項及び次条第一項において「条約相手国」という。）の居住者又は法人とされるものに限る。）との間の国外関連取引に係る第一項に規定する独立企業間価格につき財務大臣が当該条約相手国の権限ある当局との間で当該租税条約に基づく合意をしたことその他の政令で定める要件を満たすときは、国税局長又は税務署長は、政令で定めるところにより、当該法人が同項の規定の適用により納付すべき法人税に係る延滞税のうちその計算の基礎となる期間で財務大臣が当該条約相手国の権限ある当局との間で合意をした期間に対応する部分に相当する金額を免除することができる。例文帳に追加

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

１９　第一項の規定の適用がある場合において、連結法人と当該連結法人に係る国外関連者（法人税法第百三十九条に規定する条約（以下この項及び次条第一項において「租税条約」という。）の規定により租税条約の我が国以外の締約国（以下この項及び次条第一項において「条約相手国」という。）の居住者又は法人とされるものに限る。）との間の国外関連取引に係る第一項に規定する独立企業間価格につき財務大臣が当該条約相手国の権限ある当局との間で当該租税条約に基づく合意をしたことその他の政令で定める要件を満たすときは、国税局長又は税務署長は、政令で定めるところにより、当該連結法人に係る連結親法人が同項の規定の適用により納付すべき法人税に係る延滞税のうちその計算の基礎となる期間で財務大臣が当該条約相手国の権限ある当局との間で合意をした期間に対応する部分に相当する金額を免除することができる。例文帳に追加

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

不正な商標若しくは虚偽の商品表示を付して、又は、第108条の規定により付すことが求められる製造若しくは生産される国若しくは地域、又は製造者若しくは生産者又は商品がその者のために製造若しくは生産される者の名称及び住所を表示することなく、商品又は物品を販売する者、又は販売用の展示を行う者、又は販売目的、取引若しくは製造の目的で所持する者は、次に掲げる事項が証明されない限り、2年以下の禁固又は罰金若しくはこれを併科、再犯若しくは累犯はいずれの場合も3年以下の禁固又は罰金若しくはこれを併科する。(a)本条に定める侵害に対して合理的なすべての予防措置を講じており、侵害があったとされる時点で、当該商標若しくは商品表示の真実性を疑う、又は当該商品に関して何らかの違反があったことを疑う、どのような理由もなかったこと。(b)検察官の要求に応じて、又は検察官のために、当該商品又は物品の入手先である者について自己の権限が及ぶ限りすべての情報を提供したこと。(c)その他の点においても正直に行動したこと。例文帳に追加

If a person sells, or exposes for sale, or has in his possession for sale or for any purpose of trade or manufacturer any goods or things to which a false trademark or a false trade description is applied or which, being required under section 108 to have applied to them an indication of the country or place in which they were made or produced or the name and address of the manufacturer or producer or the person for whom the goods are manufactured or produced are without the indication so require, he shall, unless the proves (a) that, having taken all reasonable precautions against committing an offence against this section, he had at the time of the commission of the alleged offence no reason to suspect the genuineness of the trademark or trade description or that any offence had been committed in respect of the goods; and (b) that, on demand by or on behalf of the prosecutor he gave all the information in his power with respect to the person from whom he obtained such goods or things; or (c) that otherwise he acted innocently, be punished with imprisonment of either description for a term which may extend to 2 (two) years, or with fine, or with both, and in case of a second or subsequent conviction, with imprisonment of either description for a term which may extend to 3 (three) years, or with fine, or with both.  - 特許庁

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

第百三十一条　次に掲げる航空機の耐空性、騒音及び発動機の排出物並びに航空機乗組員の資格について当該航空機が国籍を有する外国（当該外国と当該航空機の使用者が住所を有する締約国との間に国際民間航空条約第八十三条の二の協定がある場合にあつては、当該締約国を含む。）が行つた証明、免許その他の行為及びこれらに係る資格証書その他の文書は、第十一条第一項若しくは第二項、第二十八条第一項若しくは第二項、第三十三条第一項、第三十四条第一項、第五十九条、第六十五条から第六十七条まで、第九十二条第一項、第百三十四条第一項、第百四十三条又は第百五十条の規定の適用については、国土交通省令で定めるところにより、第六条の航空機登録証明書、第十条第一項の規定による耐空証明、同条第七項の耐空証明書、第二十二条の規定による技能証明、第二十三条の技能証明書、第三十一条第一項の規定による航空身体検査証明、同条第二項の航空身体検査証明書、第三十三条第一項の規定による航空英語能力証明又は第三十四条第一項の規定による計器飛行証明とみなす。例文帳に追加

Article 131 With regard to airworthiness, noise level, engine emissions and aircrew qualification for the following aircraft, any certification, license, or other act, as well as any qualification certificate or other document thereof made by any foreign state to which the nationality of the said aircraft belongs (including any contracting state in cases where there is an agreement under Article 83-2 of the Convention on International Civil Aviation between the said foreign state and any contracting state in which the owner of the said aircraft has the address), shall be regarded as aircraft registration certificate under Article 6, airworthiness certification under Article 10 paragraph (1), airworthiness certificate under paragraph (7) of the same article, competence certification under Article 22, competence certificate under Article 23, aviation medical certification under Article 31 paragraph (1), and aviation medical certificate under paragraph (2) of the same article, aviation English proficiency certification under Article 33 paragraph (1), or instrument flight certification under Article 34 paragraph (1), pursuant to the provision of Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism, with regard to application of the provisions of Article 11 paragraph (1) or (2), Article 28 paragraph (1) or (2), Article 33 paragraph (1), Article 34 paragraph (1), Article 59, Articles 65 through 67, Article 92 paragraph (1), Article 134 paragraph (1), Article 143, or Article 150.  - 日本法令外国語訳データベースシステム

第四十二条　国内において所得税法第百六十一条第二号に規定する事業（映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供（以下この項及び第三項において「芸能人等の役務提供」という。）を主たる内容とする事業に限る。）を行う非居住者又は外国法人（国内に居所を有し、又は国内に事務所、事業所その他これらに準ずるものを有するものを除く。）で、芸能人等の役務提供に係る同号に掲げる対価につき同法第百六十二条に規定する条約（以下この項において「租税条約」という。）の規定により所得税が免除されるもの（国内に恒久的施設（当該租税条約に定める恒久的施設をいう。以下この項において同じ。）を有しないこと又はその対価がその国内に有する恒久的施設に帰せられないことを要件として所得税が免除されるものに限る。以下この項及び第三項において「免税芸能法人等」という。）が、国外においてその所得税を免除される対価のうちから次の各号に掲げる者に対して当該各号に定める給与若しくは報酬又は対価（以下この条において「芸能人等の役務提供報酬」という。）を支払うときは、当該免税芸能法人等は、その支払の際、当該芸能人等の役務提供報酬の額に百分の二十の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月末日までに、これを国に納付しなければならない。例文帳に追加

Article 42 (1) Where a nonresident or foreign corporation (excluding a nonresident having a residence in Japan or a foreign corporation having an office, place of business or any other business facility equivalent thereto in Japan) engaged in conducting, in Japan, the business prescribed in Article 161(ii) of the Income Tax Act (limited to a business that is mainly intended to provide the services of motion picture or theatre artistes , musicians and any other entertainers, or professional athletes (hereinafter referred to in this paragraph and paragraph (3) as the "provision of the services of entertainers, etc.")), which is exempt from income tax pursuant to the provisions of a convention prescribed in Article 162 of the said Act (hereinafter referred to in this paragraph as a "tax convention") with respect to the consideration listed in Article 161(ii) of the said Act for the provision of the services of entertainers, etc. (such nonresident or foreign corporation shall be limited to those to be exempt from income tax on condition that the nonresident or foreign corporation has no permanent establishments (meaning permanent establishments specified by the said tax convention; hereinafter the same shall apply in this paragraph) in Japan or that the consideration to be received by the nonresident or foreign corporation is not attributed to his/her or its permanent establishments located in Japan; hereinafter referred to in this paragraph and paragraph (3) as a "tax-exempt entertainment corporation, etc."), pays outside Japan to the person listed in any of the following items, pay, remuneration or consideration specified in the relevant item (hereinafter referred to in this Article as "remuneration for the provision of the services of entertainers, etc."), from the consideration for which the tax-exempt entertainment corporation, etc. is exempt from income tax, the said tax-exempt entertainment corporation, etc. shall, upon payment, collect income tax equivalent to the amount calculated by multiplying the amount of remuneration for the provision of the services of entertainers, etc. by a tax rate of 20 percent, and pay it to the State no later than the last day of the month following the month that includes the date of collection:  - 日本法令外国語訳データベースシステム

１０　前項の規定は、非居住者又は外国法人が適格外国仲介業者から振替記載等を受けている振替国債につきその利子の支払を受ける場合について準用する。この場合において、同項中「同条第一項第一号ロ」とあるのは「当該振替国債の振替記載等に係る特定振替機関等を経由して同条第一項第一号ロ」と、「特定口座管理機関である場合には、特定振替機関を経由して当該税務署長に対し提出したとき、当該特定振替機関等が特定間接口座管理機関」とあるのは「同条第五項第七号に規定する外国再間接口座管理機関（以下この項において「外国再間接口座管理機関」という。）」と、「特定口座管理機関（」とあるのは「同条第五項第八号に規定する外国間接口座管理機関（以下この項において「外国間接口座管理機関」という。）（」と、「他の特定間接口座管理機関」とあるのは「他の外国再間接口座管理機関」と、「特定口座管理機関）及び特定振替機関」とあるのは「外国間接口座管理機関）及び当該振替国債の振替記載等に係る特定振替機関等」と読み替えるものとする。例文帳に追加

(10) The provisions of the preceding paragraph shall apply mutatis mutandis where a nonresident or foreign corporation receives payment of interest on the book-entry transfer national government bonds for which he/she or it has made entries or records under the book-entry transfer system through a qualified foreign intermediary. In this case, in the said paragraph, the term "to the district director set forth in paragraph (1)(i)(b) of the said Article" shall be deemed to be replaced with "to the district director set forth in paragraph (1)(i)(b) of the said Article via the specified book-entry transfer institution, etc. pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds"; the term "(in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made to the said district director via a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution" shall be deemed to be replaced with "(in the case where the said specified book-entry transfer institution, etc. is a foreign further indirect account management institution prescribed in paragraph (5)(vii) of the said Article (hereinafter referred to as a "foreign further indirect account management institution" in this paragraph"; the term "the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds (" shall be deemed to be replaced with "the foreign indirect account management institution prescribed in paragraph (5)(viii) of the said Article (hereinafter referred to as "foreign indirect account management institution" in this paragraph) pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds ("; the term "any other specified indirect account management institution" shall be deemed to be replaced with "any other foreign further indirect account management institution"; and the term "the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and [2] a specified book-entry transfer institution" shall be deemed to be replaced with "the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and [2] the specified book-entry transfer institution, etc. pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds."  - 日本法令外国語訳データベースシステム

１２　前項の規定は、非居住者又は外国法人が適格外国仲介業者から振替記載等を受けている振替地方債につきその利子の支払を受ける場合について準用する。この場合において、同項中「これを当該振替地方債」とあるのは「これを当該振替地方債の振替記載等に係る特定振替機関等及び当該振替地方債」と、「特定口座管理機関である場合には、特定振替機関及び当該利子の支払をする者を経由して当該税務署長に対し提出したとき、当該特定振替機関等が特定間接口座管理機関」とあるのは「同条第五項第七号に規定する外国再間接口座管理機関（以下この項において「外国再間接口座管理機関」という。）」と、「特定口座管理機関（」とあるのは「同条第五項第八号に規定する外国間接口座管理機関（以下この項において「外国間接口座管理機関」という。）（」と、「他の特定間接口座管理機関」とあるのは「他の外国再間接口座管理機関」と、「特定口座管理機関）及び」とあるのは「外国間接口座管理機関）及び当該振替地方債の振替記載等に係る」と読み替えるものとする。例文帳に追加

(12) The provisions of the preceding paragraph shall apply mutatis mutandis where a nonresident or foreign corporation receives payment of interest on the book-entry transfer local government bonds for which he/she or it has made entries or records under the book-entry transfer system through a qualified foreign intermediary. In this case, in the said paragraph, the term "via the person who pays interest on the said book-entry transfer local government bonds" shall be deemed to be replaced with "via the specified book-entry transfer institution, etc. pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds and the person who pays interest on the said book-entry transfer local government bonds"; the term "(in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made to the said district director via a specified book-entry transfer institution and the said person who pays the interest; in the case where the specified book-entry transfer institution, etc. is a specified indirect account management institution" shall be deemed to be replaced with "(in the case where the said specified book-entry transfer institution, etc. is a foreign further indirect account management institution prescribed in paragraph (5)(vii) of the said Article (hereinafter referred to as a "foreign further indirect account management institution" in this paragraph"; the term "the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds (" shall be deemed to be replaced with "the foreign indirect account management institution prescribed in paragraph (5)(viii) of the said Article (hereinafter referred to as a "foreign indirect account management institution" in this paragraph) pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds ("; the term "any other specified indirect account management institution" shall be deemed to be replaced with "any other foreign further indirect account management institution"; and the term "the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] a specified book-entry transfer institution" shall be deemed to be replaced with "the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds."  - 日本法令外国語訳データベースシステム

８この条の規定の適用上、(a)「主たる種類の株式」とは、合計して法人の議決権の過半数を占める一又は二以上の種類の株式をいう。(b)「株式」には、株式の預託証券又は株式の信託受益証券を含む。(c)「公認の有価証券市場」とは、次のものをいう。(i)日本国の金融商品取引法（昭和二十三年法律第二十五号）に基づき設立された金融商品取引所又は認可金融商品取引業協会により設立された有価証券市場(ii)オランダの金融監督に関する法律第五条の二十六１（又は同法を承継する法律の関連規定）に規定する許可に基づき金融市場庁（又は同庁を承継する当局）による規制に従ってオランダにおいて設立された有価証券市場(iii)アイルランド証券取引所、ロンドン証券取引所、スイス証券取引所、ブリュッセル証券取引所、デュッセルドルフ証券取引所、フランクフルト証券取引所、ハンブルク証券取引所、香港証券取引所、ヨハネスブルク証券取引所、リスボン証券取引所、ルクセンブルク証券取引所、マドリード証券取引所、メキシコ証券取引所、ミラノ証券取引所、ニューヨーク証券取引所、パリ証券取引所、ソウル証券取引所、シンガポール証券取引所、ストックホルム証券取引所、シドニー証券取引所、トロント証券取引所、ウィーン証券取引所及びナスダック市場(iv)この条の規定の適用上、両締約国の権限のある当局が公認の有価証券市場として合意するその他の有価証券市場(d)「同等受益者」とは、次の(i)又は(ii)に規定するいずれかの者をいう。(i)この条約の特典が要求される締約国との間に租税に関する二重課税の回避及び脱税の防止のための条約（以下この条において「租税条約」という。）を有している国の居住者であって、次の(aa)から(cc)までに掲げる要件を満たすもの(aa)租税条約が実効的な情報の交換に関する規定を有すること。(bb)当該居住者が、租税条約における特典の制限に関する規定に基づき適格者に該当すること又は租税条約に当該規定がない場合には、租税条約に２の規定に相当する規定が含まれているとしたならば、当該居住者がその規定により適格者に該当するであろうとみられること。(cc)第十条３、第十一条３、第十二条、第十三条又は前条に定める所得に関し、当該居住者が、この条約の特典が要求されるこれらの規定に定める所得について租税条約の適用を受けたとしたならば、この条約に規定する税率以下の税率の適用を受けるであろうとみられること。(ii)２(a)から(d)までに掲げる適格者(e)「関連企業」とは、第九条１(a)又は(b)に規定する関係を有する企業をいう。(f)「総所得」とは、企業がその事業から取得する総収入の額から当該収入を得るために直接に要した費用の額を差し引いた残額をいう。例文帳に追加

8. For the purposes of this Article: a) the term “principal class of shares” means the class or classes of shares of a company which in the aggregate represent a majority of the voting power of the company; b) the term “shares” shall include depository receipts of shares or trust certificates of shares; c) the term “recognised stock exchange” means: (i) any stock exchange established by a Financial Instruments Exchange or an approved-type financial instruments firms association under the Financial Instruments and Exchange Law (Law No. 25 of 1948) of Japan; (ii) any regulated market established in the Netherlands subject to regulation by the Authority for the Financial Markets (or its successor) under a license as meant in paragraph 1 of Article 5:26 of the Act on Financial Supervision (or its successor) of the Netherlands; (iii) the Irish Stock Exchange, the London Stock Exchange, the Swiss Stock Exchange and the stock exchanges of Brussels, Dusseldorf, Frankfurt, Hamburg, Hong Kong, Johannesburg, Lisbon, Luxembourg, Madrid, Mexico, Milan, New York, Paris, Seoul, Singapore, Stockholm, Sydney, Toronto and Vienna and the NASDAQ System; and (iv) any other stock exchange which the competent authorities of the Contracting States agree to recognise for the purposes of this Article; d) the term “equivalent beneficiary” means: (i) a resident of a state that has a convention for the avoidance of double taxation and the prevention of fiscal evasion between that state and the Contracting State from which the benefits of this Convention are claimed such that: (aa) that convention contains provisions for effective exchange of information; (bb) that resident is a qualified person under the limitation on benefits provisions in that convention or, when there are no such provisions in that convention, would be a qualified person when that convention is read as including provisions corresponding to paragraph 2; and (cc) with respect to an item of income referred to in paragraph 3 of Article 10, paragraph 3 of Article 11 or Article 12, 13 or 20 that resident would be entitled under that convention to a rate of tax with respect to the particular class of income for which the benefits are being claimed under this Convention that is at least as low as the rate applicable under this Convention; or (ii) a qualified person by reason of subparagraph a), b), c) or d) of paragraph 2; e) the term “associated enterprises” means enterprises which have a relationship with each other as described in subparagraph a) or b) of paragraph 1 of Article 9; and f) the term “gross income” means the total revenues derived by an enterprise from its business, less the direct costs of obtaining such revenues. - 財務省

２２　平成十一年四月一日以後に個人又は法人に対し国内において特定振替国債等の償還金又は利息の支払の取扱いをする者（当該支払の取扱いをする者が外国仲介業者である場合には、当該特定振替国債等に係る当該外国仲介業者の前項に規定する特定振替機関等とする。以下この項において「支払の取扱者」という。）は、その償還金又は利息の支払を受ける者の各人別に、その支払を受ける者の氏名又は名称及び住所、その支払をした特定振替国債等の償還金又は利息の額その他の財務省令で定める事項を記載した調書（次項から第二十五項までにおいて「特定振替国債等の償還金等の支払調書」という。）を、その支払をした日の属する年の翌年一月三十一日までに（政令で定めるところによりその支払の取扱者の営業所等でその償還金又は利息の支払事務を取り扱うものの所在地の所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、その支払をした日の属する月の翌月末日までに）、当該所轄税務署長に提出しなければならない。例文帳に追加

(22) Where a person handles, in Japan on or after April 1, 1999, payment of redemption money or interest on specified book-entry transfer national government bonds, etc. to an individual or corporation (hereinafter referred to in this paragraph as the "person in charge of handling payment"; in the case where the person who handles the said payment is a foreign intermediary, the person in charge of handling payment shall be the specified book-entry transfer institution, etc. prescribed in the preceding paragraph that is related to the said foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.), the person in charge of handling payment shall, for each person who receives payment of redemption money or interest, submit a report stating the name and address of the person who receives payment, the paid amount of redemption money or interest of the specified book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance (referred to in the next paragraph to paragraph (25) as a "report of payment of redemption money, etc. of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the business office, etc. of the person in charge of handling payment where the affairs for payment of redemption money, etc. are handled; hereinafter referred to in this paragraph as the "competent district director"), no later than January 31 of the year following the year that includes the day on which payment has been made (in the case where approval has been obtained from the competent district director pursuant to the provision of a Cabinet Order, submission shall be made no later than the last day of the month following the month that includes the day on which payment has been made).  - 日本法令外国語訳データベースシステム

第三百六条の二　法第百八十条の二第三項（信託財産に係る利子等の課税の特例）の規定により控除する所得税の額は、外国法人が同項に規定する収益の分配（当該所得税の納付をした日の属する収益の分配の計算期間に対応するものに限るものとし、当該納付に係る信託財産がその受益権を他の証券投資信託の受託者に取得させることを目的とする証券投資信託で第三百条第二項（信託財産について納付した所得税額の控除）に規定する財務省令で定めるものに係るものである場合には、信託財産を当該証券投資信託の受益権に対する投資として運用することを目的とする公社債投資信託以外の証券投資信託でその設定に係る受益権の募集が法第二条第一項第十五号の三（定義）に規定する公募により行われたものの収益の分配とする。）につき法第百八十一条（利子所得及び配当所得に係る源泉徴収義務）又は第二百十二条（非居住者又は法人の所得に係る源泉徴収義務）の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。例文帳に追加

Article 306-2 The amount of income tax to be deducted pursuant to the provision of Article 180-2(3) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Act shall, when a foreign corporation collects income tax pursuant to the provisions of Article 181 (Withholding Liability Regarding Interest Income and Dividend Income) or Article 212 (Withholding Liability Regarding Income of Nonresidents or Corporations) of the Act with regard to distribution of profit prescribed in Article 180-2(3) of the Act (limited to one that corresponds to the accounting period for distribution of profit that includes the day on which the said income tax was paid; in the case where the trust property concerning such payment pertains to a securities investment trust established for the purpose of allowing beneficial rights thereof to be acquired by the trustee of another securities investment trust, which is specified by an Ordinance of the Ministry of Finance prescribed in Article 300(2) (Credit for Income Tax Paid with respect to Trust Property), it shall refer to distribution of profit from a securities investment trust other than a bond investment trust which is established for the purpose of managing the trust property for making an investment in the beneficial rights of the relevant securities investment trust and for which the offering of beneficial rights upon establishment has been conducted through the public offering prescribed in Article 2(1)(xv)-3 (Definitions)), be deducted from the amount of income tax to be collected and paid.  - 日本法令外国語訳データベースシステム