「代由」に関連した英語例文の一覧と使い方(30ページ目) - Weblio英語例文検索

3. 組合員等が正当な事由なく本組合の事業に関し各自が負担すべき公租公課を滞納した場合、又は無限責任組合員若しくは本組合が適用法令上組合員等に関連して源泉徴収を行い若しくは組合員等に代わり若しくは組合員等に関連して公租公課の納付（更正通知、決定通知、納税告知その他日本の税務当局によりなされた課税査定により必要とされる納税を含む。）を行うことが必要とされるものと無限責任組合員が合理的に判断する場合、無限責任組合員は、その裁量により、第29 条に基づく分配を行うに際し、当該組合員等に分配すべき組合財産の中から当該滞納額又は納付額に相当する現金又は現物を控除し、現物についてはその裁量により適切と認める方法によりこれを売却した上、当該公租公課を支払うことができるものとする。この場合、無限責任組合員は、かかる源泉徴収又は公租公課の納付を行った上で、かかる方法により現金又は現物を収受することもできる。組合員等は、かかる支払いに必要な金額又は支払った金額につき、無限責任組合員から請求があれば、無限責任組合員において既にかかる支払いを行った後であればかかる支払いの日から組合員等による現実の支払いがなされた日までの期間につき年［ ］%（年365 日の日割り計算とする。）の利息を付して、無限責任組合員に対し直ちにこれを支払うものとする。かかる支払いは本組合への出資とはみなされない。なお、無限責任組合員は、本項の判断（売却の決定、方法及び結果を含む。）につき、いかなる責任も負わないものとする。例文帳に追加

(3) If (i) any Interested Partner fails to pay its taxes and other public duties in connection with the business of the Partnership without any justifiable reason, or (ii) the General Partner reasonably determines that the General Partner or the Partnership is required by applicable laws to withhold taxes with respect to any Interested Partner or pay any taxes and other public duties (including tax payments required by an amendment notice, determination notice, tax payment notice and any other tax assessment issued by a Japanese tax authority) on behalf of or with respect to any Interested Partner, the General Partner may, in making a distribution pursuant to Article 29, in its discretion, (x) deduct cash or property that is to be distributed to such Interested Partner by an amount equal to such unpaid amount or amount paid from the Partnership Assets to be distributed to such Interested Partner and (y) sell such property in such a manner as the General Partner in its discretion deems appropriate, and pay such taxes and other public duties. In such case, the General Partner may make such withholding or payment of taxes or other public duties and collect cash or property in the same manner. Upon request of the General Partner, the Interested Partner shall immediately pay to the General Partner (a) the amount necessary for payment of such taxes or other public duties or (b) if the General Partner has already made such payment, the amount paid by the General Partner, together with interest at [__]% per annum for the period from the date of payment by the General Partner until the date of actual payment by the Interested Partner prorated on the basis of a 365-day year. These payments shall not be treated as part of any contribution to the Partnership. The General Partner shall not be liable for its determinations under this paragraph (including the determination, manner or results of any sale).  - 経済産業省

第五十三条の十六　会社法第二編第四章第五節第二款（第三百六十七条並びに第三百七十一条第三項及び第五項を除く。）（運営）の規定は相互会社の取締役会の運営について、同法第八百六十八条第一項（非訟事件の管轄）、第八百六十九条（疎明）、第八百七十条（第一号に係る部分に限る。）（陳述の聴取）、第八百七十一条本文（理由の付記）、第八百七十二条（第四号に係る部分に限る。）（即時抗告）、第八百七十三条本文（原裁判の執行停止）、第八百七十五条（非訟事件手続法の規定の適用除外）及び第八百七十六条（最高裁判所規則）の規定はこの条において読み替えて準用する同法第三百七十一条第二項又は第四項の規定による許可の申立てについて、それぞれ準用する。この場合において、同法第三百七十一条第二項（議事録等）中「株主」とあるのは「社員（総代会を設けているときは、総代）」と、「株式会社の営業時間内は、いつでも」とあるのは「裁判所の許可を得て」と、同条第六項中「親会社若しくは子会社」とあるのは「保険業法第三十三条の二第一項に規定する実質子会社」と、同法第三百七十二条第二項及び第三項（取締役会への報告の省略）中「第三百六十三条第二項」とあるのは「保険業法第五十三条の十三第二項」と、同条第三項中「第四百十七条第四項」とあるのは「保険業法第五十三条の三十第五項において準用する第四百十七条第四項」と、同法第三百七十三条第一項及び第二項（特別取締役による取締役会の決議）中「第三百六十二条第四項第一号及び第二号」とあるのは「保険業法第五十三条の十四第四項第一号及び第二号」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

Article 53-16 The provisions of Part II, Chapter IV, Section 5, Subsection 2 (excluding Article 367, and Article 371, paragraphs (3) and (5)) (Operations) of the Companies Act shall apply mutatis mutandis to the operation of the board of directors of a Mutual Company; and the provisions of Article 868, paragraph (1) (Jurisdiction of Non-Contentious Cases), Article 869 (Showing of Prima Facie Evidence), Article 870 (limited to the segment pertaining to item (i)) (Hearing of Statements), the main clause of Article 871 (Supplementary Note of Reasons), Article 872 (limited to the segment pertaining to item (iv)) (Immediate Appeal Against Ruling), the main clause of Article 873 (Stay of Execution of Original Sentence), Article 875 (Exclusion from Application of Provisions of Act on Procedures for Non-Contentious Cases) and Article 876 (Supreme Court Rules) of that Act shall apply mutatis mutandis to an application for permission under Article 371, paragraph (2) or (4) of that Act as applied mutatis mutandis pursuant to this Article with relevant changes in interpretation. In this case, the terms "shareholder" and "at any time during the business hours of a Stock Company" in Article 371, paragraph (2) (Minutes) of that Act shall be deemed to be replaced with "member (or, where the company has a General Meeting, general representative)" and "with the permission of the court," respectively; the term "Parent Company or Subsidiary" in Article 371, paragraph (6) shall be deemed to be replaced with "de facto Subsidiary Company as defined in Article 33-2, paragraph (1) of the Insurance Business Act"; the term "Article 363, paragraph (2)" in Article 372, paragraphs (2) and (3) (Omission of Report to Board of Directors) of that Act shall be deemed to be replaced with "Article 53-13, paragraph (2) of the Insurance Business Act"; the term "Article 417, paragraph (4)" in Article 372, paragraph (3) shall be deemed to be replaced with "Article 417, paragraph (4) as applied mutatis mutandis pursuant to Article 53-30, paragraph (5) of the Insurance Business Act"; and the term "Article 362, paragraph (4), items (i) and (ii)" in Article 373, paragraphs (1) and (2) (Resolution of board of directors by special directors) of that Act shall be deemed to be replaced with "Article 53-14, paragraph (4), items (i) and (ii) of the Insurance Business Act"; any other necessary technical change in interpretation shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

１この協定の適用上、文脈により別に解釈すべき場合を除くほか、(a)「香港特別行政区」とは、地理的意味で用いる場合には、中華人民共和国香港特別行政区の境界の内側を構成する陸地及び水域（香港島、九龍、新界及び香港の水域を含む。）並びに中華人民共和国香港特別行政区の租税に関する法令が適用される他の地域をいう。(b)「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。(c)「一方の締約者」及び「他方の締約者」とは、文脈により、日本国又は香港特別行政区をいう。(d)「租税」とは、文脈により、日本国の租税又は香港特別行政区の租税をいう。(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)「一方の締約者の企業」及び「他方の締約者の企業」とは、それぞれ一方の締約者の居住者が営む企業及び他方の締約者の居住者が営む企業をいう。(i)「国際運輸」とは、一方の締約者の企業が運用する船舶又は航空機による運送（他方の締約者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)「国民」とは、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をいう。(k)「権限のある当局」とは、次の者をいう。(i)香港特別行政区については、税務局長又は権限を与えられたその代理者(ii)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(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。例文帳に追加

1. For the purposes of this Agreement, unless the context otherwise requires: (a) the term “Hong Kong Special Administrative Region”, when used in a geographical sense, means the land and sea comprised within the boundary of the Hong Kong Special Administrative Region of the People’s Republic of China, including Hong Kong Island, Kowloon, the New Territories and the waters of Hong Kong, and any other place where the tax laws of the Hong Kong Special Administrative Region of the People’s Republic of China apply; (b) 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; (c) the terms “a Contracting Party” and “the other Contracting Party” mean Japan or the Hong Kong Special Administrative Region, as the context requires; (d) the term “tax” means Japanese tax or Hong Kong Special Administrative Region 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 Party” and “enterprise of the other Contracting Party” mean respectively an enterprise carried on by a resident of a Contracting Party and an enterprise carried on by a resident of the other Contracting Party; (i) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting Party, except when the ship or aircraft is operated solely between places in the other Contracting Party; (j) the term “national” means, 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; (k) the term “competent authority” means: (i) in the case of the Hong Kong Special Administrative Region, the Commissioner of Inland Revenue or his authorised representative; and (ii) in the case of Japan, the Minister of Finance or his authorised representative; and (l) the term “business” includes the performance of professional services and of other activities of an independent character.  - 財務省

７　非居住者又は外国法人が、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発行された一般民間国外債のうち特定民間国外債であつて支払の取扱者に政令で定めるところにより保管の委託をしているものにつきその利子の支払を受ける場合において、当該保管の委託を受けている支払の取扱者（以下この項において「保管支払取扱者」という。）で当該特定民間国外債の利子の受領の媒介、取次ぎ又は代理（以下この項において「媒介等」という。）をするものが、その媒介等に基づきその利子の交付を受けるときまでに、その利子（第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。）の支払を受けるべき者につき次の各号に掲げる場合の区分に応じ当該各号に定める事項その他財務省令で定める事項（以下この項及び第十四項において「利子受領者情報」という。）をその利子の支払をする者に対し（その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し）通知をし、かつ、その利子の支払をする者が、その利子の支払を行う際その利子の支払を受けるべき者に関する事項その他の財務省令で定める事項を記載した書類（当該保管支払取扱者から通知をされた利子受領者情報に基づき記載されたものに限る。第九項及び第十四項において「利子受領者確認書」という。）を作成し、これをその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、当該非居住者又は外国法人は、その支払を受けるべき利子につき第四項の規定による非課税適用申告書の提出をしたものとみなす。例文帳に追加

(7) Where a nonresident or foreign corporation receives payment of interest on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008, which fall under the category of specified foreign-issued company bonds and for which the nonresident or foreign corporation has, pursuant to the provision of a Cabinet Order, entrusted custody with the person in charge of handling payment, if [1] the said person in charge of handling payment thus entrusted with custody (hereinafter referred to in this paragraph as the "person in charge of handling custody and payment") who provides intermediary, brokerage or agent services (hereinafter referred to in this paragraph as the "intermediary services, etc.") for the receipt of interest on the said specified foreign-issued company bonds has, before receiving the delivery of such interest in the course of the intermediary services, etc., given notice of the matters specified in each of the following items for the category listed in the relevant item and any other matters specified by an Ordinance of the Ministry of Finance with respect to the person who is to receive the interest (excluding interest subject to the provision of Article 3-3(3) or (6); hereinafter the same shall apply in this paragraph) (these matters hereinafter referred to in this paragraph and paragraph (14) as "interest recipient information"), to the person who pays the interest (in the case where the interest is delivered via another person in charge of handling payment with whom the said person in charge of handling custody and payment has further entrusted custody, notice shall be given to the person who pays the interest via such other person in charge of handling payment), and [2] the person who pays the interest has, upon payment of the interest, prepared a document stating the matters concerning the person who is to receive the interest and any other matters specified by an Ordinance of the Ministry of Finance (limited to a document prepared based on the information on the interest recipient provided by the said person in charge of handling custody and payment; referred to in paragraph (9) and paragraph (14) as the "interest recipient confirmation document"), and submitted it to the competent district director having jurisdiction over the place for tax payment prescribed in Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption pursuant to the provision of paragraph (4) with respect to the interest receivable thereby:  - 日本法令外国語訳データベースシステム

(1)を制限することなく，同項は次の諸規則を制定する権限を含む。ある者に対し，本法若しくは規則に基づく申請に関して，又は本法に基づく手続(裁判所手続を除く)に関して，制定法上の宣言(司法手続外誓約)を提出するよう要求すること，及び未成年又は身体的若しくは精神的障害を理由に，宣言の作成又は行為の実行ができない者の代理として，本法に基づいて，宣言の作成又は行為の実行のために，かつ，それに関して規定を制定すること，及び本法に基づき納付した手数料の全部又は一部における返還についての規定を制定すること，及び本法に基づき別途納付すべき手数料の全部又は一部における請求権の放棄についての規定を制定すること，及び誤記又は明白な誤りを訂正するため又はその他の目的で，登録簿への記入の補正のために，かつ，その補正に関連して規定を制定すること，及びある者に対し，本法の規定の適用による聴聞を受けることを希望するか否かを所定の期間内に登録官に通知するよう要求する権限を，登録官に付与すること，及び本法の規定の適用による聴聞を受けることを希望する者に，登録官が指定した日時及び場所に出頭するよう要求する権限を，登録官に付与すること，及び意匠の共通所有権についての要件を含むがそれに限らず，1又は2以上の意匠が開示される意匠出願の内容を定めること，及び意匠の登録又は公告を求める出願人に対し，出願が提出及び次についての規則の要件に従うようにするために必要な事柄を行うよう指示する権限を，登録官に付与すること，規則が指定する期間内に指示が守られない場合に出願が失効することについて規定すること，及びかく失効した出願の回復について定めること，及び規則に基づいて行った登録官の決定に対する上訴について定めること，及び手続を開始することができる又はその他の事柄をなすことができる期間を定める規定を含め，本法に基づく手続における所定の裁判所の実務及び手続のために，かつ，それに関連して規定を制定すること，及び当該期間の延長について定めること，及び1906年意匠法の廃止及び本法の施行を理由に，必要な又は便宜な経過規定又は派生規定を作成すること，及び本法の明記された目的のために引き続き有効であるように(所定の変更を加えて)，1906年意匠法に基づく規則を制定すること，及び本法又は規則の適用上，電子装置又は通信の方法によって行われるべき事柄についての規則を制定すること，及び登録官に対し，登録官が適切と考える意匠に関する書類を準備する，公告する及び販売する権限を付与すること，及び書類の廃棄のため及びそれに関する規定を作成すること例文帳に追加

Without limiting subsection (1), that subsection includes the power to make regulations: requiring persons to give statutory declarations in relation to applications under the Act or regulations, or in relation to proceedings under the Act (other than court proceedings); and making provision for and in relation to the making of a declaration, or the doing of an act, under this Act on behalf of a person who, because of infancy or physical or mental disability, is unable to make the declaration or do the act; and providing for the refund, in the whole or part of a fee paid under the Act; and providing for the waiver, in whole or part, of a fee that would otherwise be payable under the Act; and making provision for and in relation to the amendment of an entry in the Register to correct a clerical error or an obvious mistake, or for any other purpose; and empowering the Registrar to require a person to inform the Registrar, within the period prescribed by the regulations, whether or not the person wishes to be heard for the purposes of a provision of the Act; and empowering the Registrar to require a person who wishes to be heard for the purposes of a provision of the Act to appear on a day, and at a place and time, specified by the Registrar; and providing for the contents of design applications in which one or more designs are disclosed, including, but not limited to, requirements as to common ownership of the designs; and empowering the Registrar to direct an applicant for registration or publication of a design to do such things as are necessary to ensure that the application is in accordance with the requirements of the regulations for filing and: providing for the lapsing of the application if such a direction is not complied with within the period specified in the regulations; and providing for the restoration of an application that has so lapsed; and providing for appeals against decisions of the Registrar made under the regulations; and making provision for and in relation to the practice and procedure of prescribed courts in proceedings under this Act, including provision prescribing the time within which any proceeding may be started or anything else may be done, and providing for the extension of any such time; and making transitional or consequential provisions as necessary or convenient because of the repeal of the Designs Act 1906 and the enactment of this Act; and provide for regulations under the Designs Act 1906 to continue to have effect (with any prescribed alterations) for specified purposes of this Act; and providing for things to be done for the purposes of this Act or the regulations by means of electronic equipment or communication; and empowering the Registrar to prepare, publish and sell such documents relating to designs as the Registrar thinks fit; and making provision for and in relation to the destruction of documents.  - 特許庁

第四条　附則第二条第一項又は第四項の規定により特定保険業者が引き続き特定保険業を行う場合においては、当該特定保険業者を少額短期保険業者とみなして、新保険業法第二百七十二条の十三第二項において準用する新保険業法第百条の二から第百条の四までの規定、新保険業法第二百七十二条の十六第一項及び第二百七十二条の二十二から第二百七十二条の二十四までの規定並びに新保険業法第二百七十二条の二十五第一項、第二百七十二条の二十六及び第二百七十二条の二十七の規定（これらの規定に係る罰則を含む。）を適用する。この場合において、新保険業法第二百七十二条の十三第二項において準用する新保険業法第百条の二中「確保するための措置」とあるのは「確保するための措置（内閣府令で定めるものに限る。）」と、新保険業法第二百七十二条の十三第二項において準用する新保険業法第百条の三中「取引又は行為をしてはならない。ただし、当該取引又は行為をすることにつき内閣府令で定めるやむを得ない理由がある場合において、内閣総理大臣の承認を受けたときは、この限りでない」とあるのは「取引又は行為（内閣府令で定めるものに限る。）をしてはならない」と、新保険業法第二百七十二条の二十四第一項中「第二百七十二条の二第二項第四号に掲げる書類に定めた事項」とあるのは「保険料の算出方法又は責任準備金の算出方法として定めた事項」と、「同号に掲げる書類に定めた事項」とあるのは「当該事項」と、同条第二項中「第二百七十二条の二第二項第二号から第四号までに掲げる書類に定めた事項」とあるのは「保険約款（これに相当するものを含む。）又は保険料の算出方法若しくは責任準備金の算出方法として定めた事項」と、新保険業法第二百七十二条の二十六第一項中「次の各号」とあるのは「第一号及び第三号から第五号まで」と、「第二百七十二条第一項の登録を取り消す」とあるのは「業務の廃止を命ずる」と、同項第一号中「第二百七十二条の四第一項第一号から第四号まで、第七号」とあるのは「第二百七十二条の四第一項第七号」と、同項第三号中「小規模事業者でなくなったとき、その他法令」とあるのは「法令」と、同項第四号中「第二百七十二条の二第二項各号に掲げる書類」とあるのは「保険約款（これに相当するものを含む。）」と、同条第二項中「取締役、執行役、会計参与又は監査役」とあるのは「役員（法人でない社団又は財団の代表者又は管理人を含む。）」と、「第二百七十二条の四第一項第十号イからヘまでのいずれかに該当することとなったとき、法令」とあるのは「法令」と、新保険業法第二百七十二条の二十七中「第二百七十二条第一項の登録を取り消す」とあるのは「業務の廃止を命ずる」と、新保険業法第三百三十三条第一項中「発起人、設立時取締役、設立時執行役、設立時監査役、取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役」とあるのは「発起人、役員（法人でない社団又は財団の代表者又は管理人を含む。）」とする。例文帳に追加

Article 4 (1) When the Specified Insurer continuously carries on a specified insurance business pursuant to the provision of Article 2, paragraph (1) or (4) of the Supplementary Provisions, such Specified Insurer shall be deemed as a Small Amount and Short Term Insurance Provider, and the provisions of Article 100-2 to 100-4 of the New Insurance Business Act, as applied mutatis mutandis pursuant to Article 272-13, paragraph (2), Article 272-16, paragraph (1) and the provisions of Article 272-16, Article 272-22 to 272-24 of the New Insurance Business Act and the provisions of Article 272-25, paragraph (1), Article 272-26 and 272-27 of the New Insurance Business Act (including the penal provisions pertaining thereto) shall be applied. In this case, the term "measure for securement" in Article 100-2 of the New Insurance Business Act as applied mutatis mutandis pursuant to Article 272-13, paragraph (2) of the New Insurance Business Act shall be deemed to be replaced with "measure for securement (limited to those specified by a Cabinet Office Ordinance)"; the term "the Specified Insurer shall not carry out any of the following transactions or acts: provided, however, this shall not apply where the Prime Minister has approved such transaction or act for any of the compelling reasons specified by a Cabinet Office Ordinance" in Article 100-3 of the New Insurance Business Act as applied mutatis mutandis pursuant to Article 272-13, paragraph (2) of the New Insurance Business Act shall be deemed to be replaced with "the Specified Insurer shall not carry out any of the following transactions or acts (limited to those specified by a Cabinet Office Ordinance)," the term "matters defined in the documents included in Article 272-2, paragraph (2), item (iv)" in Article 272-24, paragraph (1) of the New Insurance Business Act shall be deemed to be replaced with "matters defined as part of the method of calculating insurance premiums or the method of calculating policy reserve," the term "matters defined in the documents included in that item" shall be deemed to be replaced with "such matters," the term "matters defined in the documents included in Article 272-2, paragraph (2), items (ii) to (iv)" in Article 272, paragraph (2) shall be deemed to be replaced with "insurance clause (including those relevant to this) or matters defined as the method of calculating insurance premiums or the method of calculating policy reserve," the term "the following items" in Article 272-26, paragraph (1) of the New Insurance Business Act shall be deemed to be replaced with "items (i) and (iii) to (v)," the term "rescind the registration according to Article 272, paragraph (1)"shall be deemed to be replaced with "order for abolishing of the business," the term "from Article 272-4, paragraph (1), items (i) to (iv), (vii)" in item (i) of that paragraph shall be deemed to be replaced with "Article 272-4, paragraph (1), item (vii)," the term "in the event that the Specified Insurer is no longer a small business, other laws and regulations" in item (iii) of that paragraph shall be deemed to be replaced with "laws and regulations," the term "documents included in each of the items in Article 272-2, paragraph (2)" in item (iv) of that paragraph shall be deemed to be replaced with "insurance clause (including those relevant to this)," the term "the director, executive officer, and accounting adviser or company auditor" in paragraph (2) of that Article shall be deemed to be replaced with "the officer (including a representative persons or administrator of an association or foundation that is not a juridical person)," the term "laws and regulations in the event that it falls under any of the provisions in Article 272-4, paragraph (1), item (x), (a) to (f)" in Article 272, paragraph (2) shall be deemed to be replaced with "laws and regulations," the term "canceling registration set forth in Article 272, paragraph (1)" in Article 272-27 of the New Insurance Business Act shall be deemed to be replaced with order for abolishing of the business"; and the term "the incorporator, director at the time of incorporation, the executive officer at the time of incorporation, the company auditor at the time of incorporation, the director, executive officer, accounting advisor or any member who is supposed to carry out such duties and the company auditor" in Article 333, paragraph (1) of the New Insurance Business Act shall be deemed to be replaced with "the incorporator, officer (including a representative person or administrator of an association or foundation that is not a juridical person)."  - 日本法令外国語訳データベースシステム

２　会社法第四編第三章（第七百十五条を除く。）（社債権者集会）、第七編第二章第七節（社債発行会社の弁済等の取消しの訴え）、第八百六十八条第三項（非訟事件の管轄）、第八百六十九条（疎明）、第八百七十条（第十号から第十二号までに係る部分に限る。）（陳述の聴取）、第八百七十一条（理由の付記）、第八百七十二条（第四号に係る部分に限る。）（即時抗告）、第八百七十三条（原裁判の執行停止）、第八百七十四条（第四号に係る部分に限る。）（不服申立ての制限）、第八百七十五条（非訟事件手続法の規定の適用除外）及び第八百七十六条（最高裁判所規則）の規定は、特定目的会社が特定社債を発行する場合における特定社債、特定社債権者、特定社債券、特定社債管理者、特定社債原簿又は特定社債権者集会について準用する。この場合において、これらの規定中「社債発行会社」とあるのは「特定社債発行会社」と、「無記名社債」とあるのは「無記名特定社債」と、「代表社債権者」とあるのは「代表特定社債権者」と、同法第七百十六条中「この法律」とあるのは「資産流動化法又は資産流動化計画」と、同法第七百二十条第五項中「電子公告」とあるのは「電子公告（資産流動化法第百九十四条第一項第三号に規定する電子公告をいう。）」と、同法第七百二十一条中「社債権者集会参考書類」とあるのは「特定社債権者集会参考書類」と、同法第七百二十四条第二項第一号中「第七百六条第一項各号」とあるのは「資産流動化法第百二十七条第四項各号」と、同項第二号中「第七百六条第一項」とあるのは「資産流動化法第百二十七条第四項」と、同法第七百二十九条第一項中「第七百七条」とあるのは「資産流動化法第百二十七条第八項において準用する第七百七条」と、同法第七百三十三条第一号中「第六百七十六条」とあるのは「資産流動化法第百二十二条第一項」と、同法第七百三十七条第二項中「第七百五条第一項から第三項まで、第七百八条及び第七百九条」とあるのは「資産流動化法第百二十七条第一項から第三項まで並びに同条第八項において準用する第七百八条及び第七百九条」と、同法第七百四十条第一項中「第四百四十九条」とあるのは「資産流動化法第百十一条」と、同条第二項中「第七百二条」とあるのは「資産流動化法第百二十六条」と、同法第七百四十一条第三項中「第七百五条第一項（第七百三十七条第二項」とあるのは「資産流動化法第百二十七条第一項（資産流動化法第百二十九条第二項において準用する第七百三十七条第二項」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

(2) The provisions of Part IV, Chapter III (excluding Article 715) (Bondholders' Meeting), the provisions of Part VII, Chapter II, Section 7 (Action Seeking Rescission of Performance, etc. of a Bond-issuing Company), Article 868(3) (Jurisdiction over Non-Contentious Cases), Article 869 (Prima Facie Showing), Article 870 (limited to the portion pertaining to item (x) to item (xii) inclusive) (Hearing of Statements), Article 871 (Appending of the Reason), Article 872 (limited to the portion pertaining to item (iv)) (Immediate Appeal), Article 873 (Stay of Execution of the Judicial Decision of the Prior Instance), Article 874 (limited to the portion pertaining to item (iv)) (Restrictions on Appeal), Article 875 (Exclusion from Application of the Provisions of the Non-Contentious Cases Procedures Act), and Article 876 (Supreme Court Rule) of the Companies Act shall apply mutatis mutandis to Specified Bonds, Specified Bondholders, Specified Bond Certificates, Specified Bond Administrators, Specified Bonds registries, and Specified Bondholders Meetings in cases where a Specific Purpose Company issues Specified Bonds. In this case, the terms "Bond-issuing Company," "bearer bonds," and "representative bondholder" in said provisions shall be deemed to be replaced with "Company Issuing Specified Bonds," "Specified Bonds in bearer form," and "representative Specified Bondholder," the phrase "this Act" in Article 716 of the Companies Act shall be deemed to be replaced with "the Asset Securitization Act or the Asset Securitization Plan," the term "electromagnetic public notice" in Article 720(5) of the Companies Act shall be deemed to be replaced with "Electronic Public Notice (meaning electronic public notice as prescribed in Article 194(1)(iii) of the Asset Securitization Act)," the phrase "Bondholders' Meeting Reference Documents" in Article 721 of the Companies Act shall be deemed to be replaced with "Reference Documents for a Specified Bondholders Meeting," the phrase "each item of Article 706(1)" in Article 724(2)(i) of the Companies Act shall be deemed to be replaced with "the items of Article 127(4) of the Asset Securitization Act," the phrase "paragraph (1) of Article 706" in Article 724(2)(ii) of the Companies Act shall be deemed to be replaced with "Article 127(4) of the Asset Securitization Act," the term "Article 707" in Article 729(1) of the Companies Act shall be deemed to be replaced with "Article 707 as applied mutatis mutandis pursuant to Article 127(8) of the Asset Securitization Act," the term "Article 676" in Article 733(i) of the Companies Act shall be deemed to be replaced with "Article 122(1) of the Asset Securitization Act," the phrase "paragraphs (1) through (3) of Article 705, and under Articles 708 and 709" in Article 737(2) of the Companies Act shall be deemed to be replaced with "Article 127(1) to (3) inclusive of the Asset Securitization Act and the provisions of Article 708 and Article 709 of the Companies Act as applied mutatis mutandis pursuant to Article 127(8) of the Asset Securitization Act," the term "Article 449" in Article 740(1) of the Companies Act shall be deemed to be replaced with "Article 111 of the Asset Securitization Act," the term "Article 702" in Article 740(2) of the Companies Act shall be deemed to be replaced with "Article 126 of the Asset Securitization Act," the phrase "paragraph (1) of Article 705 (including cases where that paragraph is applied mutatis mutandis under paragraph (2) of Article 737)" in Article 741(3) of the Companies Act shall be deemed to be replaced with "Article 127(1) (including the cases where it is applied mutatis mutandis pursuant to Article 737(2) of the Companies Act as applied mutatis mutandis pursuant to Article 129(2) of the Asset Securitization Act) of the Asset Securitization Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

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