「会社独立」に関連した英語例文の一覧と使い方(2ページ目) - Weblio英語例文検索

こうした中で、我が国のいくつかの上場会社等においては、独立性の高い社外取締役を１名ないし複数選任した上で、監査役会や内部監査・内部統制担当役員等との連携を図っていく形で、ガバナンス機構の面で先進的な取組みを実践している例が見られる。例文帳に追加

Under these circumstances, however, there have been examples of listed companies in Japan that have adopted progressive approaches in terms of their governance systems by appointing one or more highly independent outside directors and having them cooperate closely with the board of auditors and officers in charge of internal audits and internal control.  - 金融庁

また、格付会社各社においては、現在、自主的に、独立性、中立性確保のため、格付モデルを公開しているが、どのようなモデルが使用されているかだけでなく、当該モデルの妥当性を各社が何らかの形で検証し、公開することも考えられる。例文帳に追加

Currently, credit rating agencies voluntarily disclose the rating models used in order to ensure independence and neutrality. Hence, another possibility would be for each firm to verify the validity of its rating model and disclose the results  - 金融庁

電力会社や独立系発電事業者の電力料金を予め調査してそれに基づく電力小売料金を設定してその情報を一般需要家に提供し、電力料金の安い発電事業者から電力を購入して契約した一般需要家に小売する。例文帳に追加

To retail power bought from a power generation provider with low- power charges to a contracted general consumer by surveying power charges of a power company and independent power generation providers in advance, setting power retail charges, based on the power charges and providing general consumers with the information about the power retail charges. - 特許庁

このため、上場会社等においては、監査役の機能強化の観点から、①監査役監査を支える人材・体制の確保（このための内部監査・内部統制部門との連携） ②独立性の高い社外監査役の選任 ③財務・会計に関する知見を有する監査役の選任 等の措置が講じられていくことが望まれるところであり、取引所においては、上場会社によるこれらの取組みの促進を図るべく、これらを望ましい事項と位置づけるとともに、各上場会社の取組み状況についての開示の枠組み等を整備していくことが適当である。例文帳に追加

Therefore, at present, auditors are not necessarily capable of meeting the expectations of shareholders and investors. For this reason, from the perspective of strengthening the functions of auditors within listed companies, it is hoped that measures such as the following will be implemented: 1. Maintain adequate human resources and infrastructure to support the statutory auditors who carry out audits (cooperating with internal audit and internal control divisions for this purpose); 2. Appoint highly independent outside auditors; and 3. Appoint auditors with an in-depth knowledge of finance/accounting. For the purpose of promoting listed companies to implement these measures, stock exchanges should stipulate these measures as desirable, and develop frameworks for disclosing the status of each listed company.  - 金融庁

したがって、取引所においては、現在、社外取締役・監査役について、会社との関係に係る一定の開示を求めているところであるが、この点についてより具体的な内容の開示を求めるとともに、当該者の独立性に関する会社の考え方についても適切な開示を求めることが適当である。例文帳に追加

Therefore, although the stock exchanges currently require a certain degree of disclosure on the relationships that outside directors and auditors have with the company, it would be appropriate for them to require the disclosure of more specific details on this point, and also to Report by the Subcommittee on Certified Public Accountant System, Financial System Council "Enrichment and Enhancement of the Certified Public Accountants and Audit Corporation Systems" (December 22, 2006). Also, in the supplementary resolutions attached to the Bill for the Partial Amendment of the Certified Public Accountants Act (Committee on Financial Affairs, House of Representatives, June 8, 2007; Committee on Financial Affairs, House of Councillors, June 15, 2007), it was stated, "With respect to measures for giving statutory auditors the authority to make decisions on the appointment of accounting auditors and the authority to make decisions on audit fees, serious deliberations should be continued and efforts should be made to draw a conclusion without delay." require appropriate disclosures about the company's views on the independence of the persons in question.  - 金融庁

２　年金積立金管理運用独立行政法人と資金の管理及び運用に関する契約を締結する生命保険会社が、確定給付企業年金法第百十四条第四項の規定により解散厚生年金基金等から物納に係る資産を移換される場合には、当該資産の移換は、内閣府令で定めるところにより、当該年金積立金管理運用独立行政法人と締結する生命保険の契約に係る当該資産の額に相当する金額の保険料の収受とみなして、この法律の規定を適用する。例文帳に追加

(2) When a Life Insurance Company that has concluded a contract with the Government Pension Investment Fund regarding the management and investment of the funds receives from a Dissolved Welfare Pension Fund, etc. the transfer of assets pertaining to the payment in kind pursuant to the provision of Article 114, paragraph (4) of the Defined-Benefit Corporation Pension Act, the provisions of this Act shall apply to the transfer of assets by deeming such transfer as the receipt of insurance premiums pertaining to life insurance contracts concluded with the Government Pension Investment Fund in an amount corresponding to the value of the assets, pursuant to the provisions of a Cabinet Office Ordinance.  - 日本法令外国語訳データベースシステム

４ ３の規定の適用上、「中央銀行」及び「政府が全面的に所有し、若しくは出資する機関」とは、次のものをいう。(a)香港特別行政区については、香港金融管理局(b)日本国については、(i)日本銀行(ii)株式会社日本政策金融公庫(iii)独立行政法人国際協力機構(iv)独立行政法人日本貿易保険(c)一方の締約者の政府が全面的に所有し、又は出資するその他の類似の機関で両締約者の政府が随時合意するもの例文帳に追加

4. For the purposes of paragraph 3, the terms “the central bank” and “institution wholly owned or funded by that Government” mean: (a) in the case of the Hong Kong Special Administrative Region: the Hong Kong Monetary Authority; (b) in the case of Japan: (i) the Bank of Japan; (ii) the Japan Finance Corporation; (iii) the Japan International Cooperation Agency; and (iv) the Nippon Export and Investment Insurance; and (c) such other similar institution which is wholly owned or funded by the Government of a Contracting Party as may be agreed upon from time to time between the Governments of both Contracting Parties.  - 財務省

第一条　公認会計士は、監査及び会計の専門家として、独立した立場において、財務書類その他の財務に関する情報の信頼性を確保することにより、会社等の公正な事業活動、投資者及び債権者の保護等を図り、もつて国民経済の健全な発展に寄与することを使命とする。例文帳に追加

Article 1 The mission of certified public accountants, as professionals on auditing and accounting, shall be to ensure matters such as the fair business activities of companies, etc. and the protection of investors and creditors by ensuring the reliability of financial documents and any other information concerning finance from an independent standpoint, thereby contributing to the sound development of the national economy.  - 日本法令外国語訳データベースシステム

独立後、1989年の京阪鴨東線開業あたりから、徐々に京阪色も出てきていたが、2002年に京福電気鉄道が京福電気鉄道越前本線列車衝突事故による経営悪化のため所有株を京阪電気鉄道に売却し、同社の完全子会社となって以降、京福色から徐々に京阪色の色合いが濃くなってきている。例文帳に追加

Since becoming independent and the opening of Keihan Oto Line in 1989, the Eizan Electric Railway gradually showed a characteristic of Keihan; particularly, after the Keifuku Electric Railroad sold its shares to the Keihan Electric Railway in 2002 due to the deteriorating conditions caused by the train crash on the Echizen Main Line of the Keifuku Electric Railroad, and became a wholly owned subsidiary of the Keihan Electric Railway, the Eizan Electric Railway has been gradually showing a characteristic of Keihan rather than Keifuku.  - Wikipedia日英京都関連文書対訳コーパス

② 経営管理会社の代表取締役（以下「代表取締役」という。）は、内部監査の重要性を認識し、内部監査の目的を適切に設定するとともに、内部監査部門の機能が十分発揮できる機能を構築（内部監査部門の独立性の確保を含む）し、定期的にその機能状況を確認しているか。例文帳に追加

② Whether the representative directors of a management company (hereinafter referred to as "Representative Directors") understand the importance of internal audits, appropriately set forth the objectives of internal audits; establish functions so that the functions of the internal audit divisions are adequately discharged (including the assurance of the independence of internal audit divisions); and checking how such functions are operating on a regular basis.  - 金融庁

監督部局及び検査部局（金融コングロマリットに証券会社等が含まれる場合の、証券取引等監視委員会を含む。）が、それぞれの独立性を尊重しつつ、適切な連携を図り、オンサイトとオフサイトの双方のモニタリング手法を適切に組み合わせることで、実効性の高い金融コングロマリット監督を実現することが重要である。例文帳に追加

It is important for supervisory departments and inspection departments (including the Securities and Exchange Surveillance Commission when securities firms are included in financial conglomerates) to properly cooperate with one another while maintaining their own independence and to achieve highly effective financial conglomerate supervision by properly combine both onsite and offsite monitoring techniques.  - 金融庁

（注）バーゼルⅡでは、標準的手法等における信用リスク・アセットの算出において外部格付を利用することとしており、金融庁が、格付会社及び格付評価の客観性、独立性、透明性、組織構成、信頼性等に関する適格性の基準に照らして、バーゼルⅡで利用可能な格付機関（適格格付機関）を選定することとしている。例文帳に追加

(Note) Under the standardized approach and some other parts of Basel II, external ratings can be used for the calculation of credit risk weighted assets. In Japan, the Financial Services Agency recognized individual credit rating agencies as eligible external credit assessment institutions (ECAIs) for the purpose of Basel II, in accordance with qualification criteria to assess such aspects as objectivity, independence, transparency, organization structure, and reliability of credit rating agencies and/or ratings.  - 金融庁

他の監査人の監査結果の利用について、各法人ともに、海外に所在する連結子会社等に係る他の監査人の監査結果の利用に当たって独立性の確認書を入手していない事例が認められ、監査指示書に対する回答等必要な文書を入手していない事例が複数の法人に認められる。例文帳に追加

With regard to the use of audit results of other auditors, cases were found at each firm where confirmation letters on independence of other auditors were not obtained in utilizing the audit results of those of foreign consolidated subsidiaries.At more than one firm, cases were found where required documents were not obtained, such as responses to auditing instructions.  - 金融庁

公認会計士は、監査及び会計の専門家として、独立した立場において財務書類その他の財務に関する情報の信頼性を確保することにより、会社等の公正な事業活動、投資者及び債権者の保護等を図り、もって国民経済の健全な発展に寄与することを使命とする（公認会計士法第１条）。例文帳に追加

The mission of Certified Public Accountants (CPAs), who are auditing and accounting professionals, is to promote fair corporate activities and to protect investors and creditors by ensuring the reliability of financial information from an independent standpoint, so that they shall contribute to the sound development of the national economy (Article 1 of the CPA Act).  - 金融庁

なお、監査役等は、独立した立場で経営者の職務の執行について業務監査の責務を担っていることから、企業等の内部統制に係る監査を業務監査として行うとともに、大会社等においては、監査役等が会計監査人が計算書類について実施した会計監査の方法と結果の相当性を評価することとされている。例文帳に追加

Corporate auditors or audit committees are responsible for conducting operational audits, in order to evaluate the performance of duties by management from an independent viewpoint. As part of operational audits, corporate auditors or audit committees conduct internal controls audits. In the case of large companies (wherein financial audits are required under the Company Law), corporate auditors or audit committees shall evaluate the appropriateness of the conduct and results of said audits that the (external) auditors carry out in relation to the statutory accounts.  - 金融庁

今でも結構風評被害によって、独立系の投資顧問会社が、そういうことにさらされているやにも聞いておりますので、その辺、風評被害ということについては、やはり我々がきちんとそういう風評被害を招く恐れがあることは、出来るだけ防止するようにも同時に考えていかねばならないと思っております。例文帳に追加

I hear that independent investment advisory companies that are conscientiously conducting business held a meeting, which was also attended by House of Representatives members from the ruling party and the chairman of the Committee on Financial Affairs, in order to demonstrate that they are appropriately managing customers' assets. I hear that harmful rumors are posing a threat to independent investment advisory companies, so we also need to consider how to prevent the risk of harmful rumors.  - 金融庁

これは私が前にも申し上げたと思いますが、自由主義社会において株式会社というのは基本的なものですから、株に関して政治権力がもろに介入するというのは如何なものかなと（思っております。）（また）基本的な性質によって証券取引等監視委員会の独立性というのは法律上も担保されているものだというふうに思っております。例文帳に追加

As I said previously, joint stock companies are basic entities in a liberal society, so I doubt the wisdom of direct political interference in matters related to stocks. Moreover, I believe that basically, the independence of the SESC is legally ensured.  - 金融庁

電力プロバイダ１３は、電力会社１１及び独立系発電事業者１２ａ、１２ｂ等の電力供給業者の各電力料金メニューを入手すると共に電力を購入し、電力料金メニューに基づいて小売電力料金を設定し、各電力需要家にＩＰネットワーク１７により通知する。例文帳に追加

A power provider 13 obtains respective power charge menus of power suppliers, such as the power company 11 and the independent power generation providers 12a and 12b, also purchases power, sets the retail power charges on the basis of the power charge menus and notifies each power consumer of the retail power charges via IP network 17. - 特許庁

環境意識の高まりから、次世代エネルギーとして地中熱に着目し、地中熱利用システムの事業化を検討していたところ、メインバンクである株式会社山梨中央銀行の担当者から山梨大学の技術シーズの紹介を受け、地中熱の熱量測定技術について独立行政法人新エネルギー・産業技術開発機構の実証事業に同大学と共同で応募した。例文帳に追加

Amid growing environmental awareness, the company decided to focus on geothermal energy as a next-generation energy source. Just as Hagihara Boring was considering commercialization of geothermal heat use systems, the company’s main bank Yamanashi Chuo Bank, Ltd. introduced technology seeds from University of Yamanashi. Hagihara Boring and University of Yamanashi jointly applied to New Energy and Industrial Technology Development Organization (NEDO) to support a demonstration project on geothermal heat measurement technology.  - 経済産業省

独立行政法人理化学研究所と東海ゴム工業株式会社が設立した理研-東海ゴム人間共存ロボット連携センターでは、生物特有の運動制御機能に関する研究を通じて、人をベッドや車椅子から抱き上げ、移動し、抱き下ろすという一連の作業を行うことができ、介護福祉の現場で活躍できる生活支援型ロボット「ＲＩＢＡ(リーバ)」の研究を推進した。例文帳に追加

RIKEN-TRI Collaboration Center for Human-Interactive Robot Research, which was established by RIKEN and Tokai Rubber Industries, Ltd., proceeded with research on "RIBA," a nursing-care assistant robot, in a research program concerning the motion control functions peculiar to animals. This robot can contribute to nursing and welfare activities as it can perform the processes of picking a human being up from a bed or a wheelchair, moving him/her to a different location and putting him/her down. - 経済産業省

(2)［発行日を記入］の後、すべての登録者に関して最初の2暦年、小規模な報告会社に関して最初の4暦年の間、登録者は、「DRCコンフリクト判定不能」である製品に含まれる紛争鉱物に関して、独立した民間部門の監査人によって作成された紛争鉱物報告書の監査報告書を提出することを求められない。例文帳に追加

(2) During the first two calendar years following [add effectiveness date] for all registrants and the first four calendar years for any smaller reporting company, a registrant will not be required to submit an audit report of its Conflict Minerals Report prepared by an independent private sector auditor with respect to the conflict minerals in any of its products that are “DRC conflict undeterminable.” - 経済産業省

このアジア通貨・経済危機後の間接金融立て直しの過程において、銀行の再編とともに、①不良債権の資産管理会社への売却による処理、②タイ、インドネシアでは国際資本移動を認める中での大幅な金融引締め、③マレーシアでは通貨・資本規制を導入し金融政策の独立性を担保した上で積極的な金融緩和による景気の回復、が行われた。例文帳に追加

In the course of rebuilding their indirect financing system after the outbreak of the Asian currency and economic crisis, ASEAN4 stepped up the sale of nonperforming loans in their countries to AMCs in addition to realigning their banking sectors. Thailand and Indonesia substantially tightened their credit grip while allowing international fund movements. Meanwhile, Malaysia tried to smooth its economic recovery by taking an aggressive credit-easing policy after ensuring the independence of its financial policy through the introduction of currency and capital-restricting measures. - 経済産業省

６条約第十一条３の規定に関し、「中央銀行」及び「政府が所有する機関」とは、次のものをいう。(a)日本国については、(i)日本銀行(ii)株式会社日本政策金融公庫(iii)独立行政法人国際協力機構(iv)独立行政法人日本貿易保険(v)日本国政府が資本を所有するその他の類似の機関で両締約国の政府が外交上の公文の交換により随時合意するもの(b)オランダについては、(i)オランダ中央銀行(ii)オランダ開発金融会社(iii)オランダ開発途上国投資銀行(iv)オランダ政府が資本を所有するその他の類似の機関で両締約国の政府が外交上の公文の交換により随時合意するもの例文帳に追加

6. With reference to paragraph 3 of Article 11 of the Convention, the terms “the central bank” and “institution owned by that Government” mean: a) in the case of Japan: (i) the Bank of Japan; (ii) the Japan Finance Corporation; (iii) the Japan International Cooperation Agency; (iv) the Nippon Export and Investment Insurance; and (v) such other similar institution the capital of which is owned by the Government of Japan as may be agreed upon from time to time between the Governments of the Contracting States through an exchange of diplomatic notes; and b) in the case of the Netherlands: (i) the Central Bank of the Netherlands (De Nederlandsche Bank NV); (ii) the Netherlands Development Finance Company (de Nederlandse Financierings-Maatschappij voor Ontwikkelingslanden NV); (iii) the Netherlands Investment Bank for Developing Countries (de Nederlandse Investeringsbank voor Ontwikkelingslanden NV); and (iv) such other similar institution the capital of which is owned by the Government of the Netherlands as may be agreed upon from time to time between the Governments of the Contracting States through an exchange of diplomatic notes. - 財務省

２　旧令第一条第一号、第三号、第八号から第十号まで、第十二号又は第十五号に掲げる新エネルギー利用等に係る利用計画を実施する法第九条第二項の認定事業者に関する法第十条第一号の債務の保証に係る独立行政法人新エネルギー・産業技術総合開発機構の業務、法第十三条に規定する中小企業投資育成株式会社法（昭和三十八年法律第百一号）の特例及び法第十四条に規定する報告の徴収については、なお従前の例による。例文帳に追加

(2) With regard to the business of the Independent Administrative Agency, New Energy and Industrial Technology Development concerning a guarantee for the debt under Article 10, item (i) of the Act with respect to the certified business operator set forth in Article 9, paragraph (2) of the Act who implements the use plan pertaining to the new energy use, etc. listed in Article 1, item (i), item (iii), item (viii) to item (x), item (xii) or item (xv) of the Former Order, special provisions for the Small and Medium Business Investment and Consultation Companies Act (Act No. 101 of 1963) as prescribed in Article 13 of the Act and the collection of reports prescribed in Article 14 of the Act, the provisions then in force shall remain applicable.  - 日本法令外国語訳データベースシステム

わが国において規制を検討する場合には、実効性を持ちつつ、過度な規制を回避するようなバランスのとれた対応を選択することが重要であり、仮に、現在の米国の規制や IOSCO の基本行動規範をベースとするならば、格付内容を直接規制しない一方で、格付会社に対して、①独立性確保のための態勢整備や利益相反行為の禁止を求める、②格付モデル、格付プロセスや利益相反に関する情報開示を求める等の対応が考えられる。例文帳に追加

If regulations are to be considered in Japan, it would be important to select measures that are balanced in terms of maintaining effectiveness of the regulation, while avoiding making it excessively restrictive. If Japan is to base its regulations on the current U.S. regulations or the IOSCO Code of Conduct, conceivable measures would include requiring credit rating agencies to establish a structure for ensuring independence and prohibit conduct constituting conflict of interest, and disclose information on rating models, rating processes, and conflicts of interest, while refraining from directly regulating the rating itself.  - 金融庁

なお、例えばウェブ上にモール利用者が、通常認識することができるような形で「当モールに出店する店舗は、当社とは独立した事業者が自己の責任において運営しており、特に明示している場合を除いて、当社及び関連会社が管理又は運営しているものではありません」といった表示をしている場合であれば、当該表示はモール運営者の責任を否定する有力な根拠となると考えられる。例文帳に追加

Contrastingly, if the cybermall website displays a message, in a form usually recognizable to customers, stating that "each individual cyber shop is operated with self-responsibility by an entity completely independent of the cybermall operator. Except as otherwise expressly stated, is not managed or operated by the cybermall operator or any of its affiliates", then such a message would be considered a powerful ground for refusing to attribute any responsibility for a transaction to the cybermall operator.  - 経済産業省

① 利益相反管理方針（金商業等府令第 70条の３第１項第３号に規定する方針をいう。以下同じ。）は、証券会社等及びその親金融機関等又は子金融機関等の業務の内容・特性・規模等を勘案した上で、利益相反のおそれのある取引の類型、主な取引例及び当該取引の特定のプロセス、利益相反管理の方法（利益相反管理の水準・深度に差異を設ける場合は、その内容及び理由を含む。）、利益相反管理体制（利益相反のおそれのある取引の特定及び利益相反管理に関する全社的な管理体制を統括する者（以下「利益相反管理統括者」という。）の職責及びその独立性並びに利益相反のおそれのある取引の特定及び利益相反管理の方法についての検証体制）並びに利益相反管理の対象となる会社の範囲を記載したものとなっているか。例文帳に追加

(i) Whether the securities company, etc. has formulated a conflict of interest management policy (referring to the policy prescribed in Article 70-3(1)(iii) of the FIB Cabinet Office Ordinance; the same shall apply hereinafter), while taking into consideration the contents, characteristics, scales, etc. of the securities company, etc. and its parent/subsidiary financial institutions, and whether such policy specifies the following matters: the types of transactions with the risk of conflict of interest; major examples and the identification process of such transactions; the methods of conflict of interest management (if conflict of interest management is conducted at different levels and to different extents, the content of and reasons for such difference); the conflict of interest management system (including the responsibility and independence of the person who controls the company-wide management system for identifying transactions involving the risk of conflict of interest and conducting conflict of interest management (hereinafter referred to as the “conflict of interest manager”), as well as the review system for the methods of identifying transactions involving the risk of conflict of interest and conducting conflict of interest management); and the scope of companies subject to conflict of interest management.  - 金融庁

我が国のベンチャーキャピタルの歴史は、1963年に国が設立した中小企業投資育成会社（東京・大阪・名古屋）がその嚆矢となっている。また、その後、1972年から民間ベンチャーキャピタルが成長を始めた以降も、独占禁止法上の取扱い（持株会社の禁止との関係等）や投資事業有限責任組合制度の導入など、制度的な整備に伴ってベンチャーキャピタル産業が拡大してきたと言える。さらに、独立行政法人中小企業基盤整備機構や日本政策投資銀行は、民間投資家とともに投資事業有限責任投資組合方式のベンチャーファンドを組成する事業を積極的に展開しており、言わば、民間資金の呼び水機能を果たすものとして、我が国におけるベンチャーファンドの組成促進に貢献している。例文帳に追加

The history of venture capital in Japan started with small and medium business investment and consultation companies founded by the government in 1963 (Tokyo, Osaka and Nagoya SBICs). Since 1972, when private sector venture capitals started to grow, the industry has been expanding with development of legal and regulatory arrangements, such as the amendment of the Antitrust Act in its treatment of venture capitals (their relation to the clause prohibiting holding companies, etc.), and introduction of the system of limited liability partnership (LLP) for investment. SMRJ and the Development Bank of Japan (BDJ), together with private sector investors, are working aggressively for projects to form venture funds under the scheme of investment LLPs. They are working, you could say, to prime the pump to enable money to be injected from the private sector, and help more venture funds to be formed in Japan.  - 経済産業省

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

(2) Notwithstanding the provisions of the preceding paragraph, a domestic corporation listed in the items of Article 66-6(1) of the Act may deem that the amount obtained by adding the amount of income calculated, with regard to the amount of income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, pursuant to the provisions of the laws and regulations concerning corporate income taxes of the state of the head office of the said specified foreign subsidiary company, etc. (where there are two or more laws and regulations concerning the said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), (where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction between the said specified foreign subsidiary company, etc. and the said domestic corporation, the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in these provisions), and the sum of the amount listed in item (i) to item (xiii) pertaining to the said calculated amount of income and then deducting therefrom the amount listed in item (xiii) and item (xiv) pertaining to the said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, the said amount shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (xiv) to item (xvi) pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 66-6(2)(ii) of the Act:  - 日本法令外国語訳データベースシステム

２　法第四十条の四第一項各号に掲げる居住者は、前項の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、当該特定外国子会社等の本店所在地国の法人所得税（本店所在地国若しくは本店所在地国以外の国若しくは地域又はこれらの国若しくは地域の地方公共団体により法人の所得を課税標準として課される税（これらの国若しくは地域又はこれらの国若しくは地域の地方公共団体により課される法人税法施行令第百四十一条第二項各号に掲げる税を含む。）及びこれに附帯して課される法人税法第二条第四十五号に規定する附帯税（利子税を除く。）に相当する税その他当該附帯税に相当する税に類する税をいう。以下この節において同じ。）に関する法令（当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額（当該特定外国子会社等と当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額）に当該所得の金額に係る第三十九条の十五第二項第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る同項第十四号から第十六号までに掲げる金額の合計額を控除した残額（本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る同項第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る同項第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額）をもつて法第四十条の四第二項第二号に規定する政令で定める基準により計算した金額とすることができる。例文帳に追加

(2) Notwithstanding the provisions of the preceding paragraph, a resident listed in the items of Article 40-4(1) of the Act may deem that the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning corporate income taxes in the state of the head office of a specified foreign subsidiary company, etc. (meaning taxes to be imposed based on the amount of the company's income in the state of the head office or in a state or territory other than the state of the head office or by local entities in such state or territory including the state of the head office (including taxes listed in the items of Article 141(2) of the Order for Enforcement of the Corporation Tax Act to be imposed in such state or territory or by local entities of such state or territory) and taxes equivalent to incidental taxes to be imposed incidentally as prescribed in Article 2(xlv) of the Corporation Tax Act (excluding interest tax) and other taxes similar to the tax equivalent to the said incidental taxes; hereinafter the same shall apply in this Section) (where there are two or more laws and regulations concerning the said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), with regard to the income of the said specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction between the said specified foreign subsidiary company, etc. and a domestic corporation listed in the items of Article 66-6(1) of the Act that relates to the said specified foreign subsidiary company, etc., the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in those provisions), and the sum of the amounts listed in Article 39-15(2)(i) to (xiii) pertaining to the said calculated amount of income and then deducting therefrom the sum of the amounts listed in item (xiv) to item (xvi) of the said paragraph pertaining to the said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, the said amount shall be the remaining amount after deducting the sum of the said amount of loss and the amounts listed in item (xiv) to item (xvi) of the said paragraph pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) of the said paragraph pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 40-4(2)(ii) of the Act.  - 日本法令外国語訳データベースシステム

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

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

一　当該各事業年度の決算に基づく所得の金額につき、法人税法第二編第一章第一節第二款から第十款まで（同法第二十三条、第二十六条第一項から第四項まで、第二十八条、第三十八条から第四十一条まで、第五十五条第三項、第五十七条、第五十八条、第五十九条及び第六十一条の十一から第六十一条の十三までを除く。）の規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第五十七条の十、第六十一条の四、第六十五条の七から第六十五条の九まで（法第六十五条の七第一項の表の第十九号に係る部分に限る。）、第六十六条の四第三項、第六十七条の十二及び第六十七条の十三の規定（以下この号において「本邦法令の規定」という。）の例に準じて計算した場合に算出される所得の金額又は欠損の金額（当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本邦法令の規定の例に準じて計算した場合に算出される所得の金額又は欠損の金額）例文帳に追加

i) The amount of income or amount of a loss calculated, with regard to the amount of income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, in accordance with the provisions of Part II, Chapter I, Section 1, Subsections 2 to 10 of the Corporation Tax Act (excluding Article 23, Article 26(1) to (4), Article 28, Article 38 to Article 41, Article 55(3), Article 57, Article 58, Article 59, and Article 61-11 to Article 61-13 of the said Act) and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 57-10, Article 61-4, Article 65-7 to Article 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7(1) of the Act), Article 66-4(3), Article 67-12 and Article 67-13 of the Act (hereinafter referred to as the "provisions of the laws and regulations of Japan" in this item) (where the provisions of paragraph 66-4(1) or Article 68-88(1) of the Act are applied to a transaction with a domestic corporation listed in the items of Article 66-6(1) of the Act related to the said specified foreign subsidiary company, etc., the amount of income or amount of a loss calculated in accordance with the provisions of the laws and regulations of Japan by deeming that the transaction was carried out at the arm's length price prescribed in these provisions  - 日本法令外国語訳データベースシステム

一　当該各事業年度の決算に基づく所得の金額につき、法人税法第二編第一章第一節第二款から第十款まで（同法第二十三条、第二十六条第一項から第四項まで、第二十八条、第三十八条から第四十一条まで、第五十五条第三項、第五十七条、第五十八条、第五十九条及び第六十一条の十一から第六十一条の十三までを除く。）の規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第五十七条の十、第六十一条の四、第六十五条の七から第六十五条の九まで（法第六十五条の七第一項の表の第十九号に係る部分に限る。）、第六十六条の四第三項、第六十七条の十二及び第六十七条の十三の規定（以下この号において「本邦法令の規定」という。）の例に準じて計算した場合に算出される所得の金額又は欠損の金額（当該特定外国子会社等に係る法第六十八条の九十第一項各号に掲げる連結法人（当該連結法人との間に連結完全支配関係がある他の連結法人を含む。）又は法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十八条の八十八第一項又は第六十六条の四第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本邦法令の規定の例に準じて計算した場合に算出される所得の金額又は欠損の金額）例文帳に追加

i) The amount of income or loss calculated, with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, in accordance with the provisions of Part II, Chapter I, Section 1, Subsections 2 to 10 of the Corporation Tax Act (excluding Article 23, Article 26(1) to (4), Article 28, Article 38 to Article 41, Article 55(3), Article 57, Article 58, Article 59, and Article 61-11 to Article 61-13 of the said Act) and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 57-10, Article 61-4, Article 65-7 to Article 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7(1) of the Act), Article 66-4(3), Article 67-12 and Article 67-13 of the Act (hereinafter referred to as the "provisions of the laws and regulations of Japan" in this item) (where the provisions of paragraph 68-88(1) or Article 66-4(1) of the Act are applied to a transaction with a consolidated corporation listed in the items of Article 68-90(1) of the Act (including other consolidated corporations which have the consolidated full controlling interest with the said consolidated corporation) or a domestic corporation listed in the items of Article 66-6(1) of the Act that is related to the said specified foreign subsidiary company, etc., the amount of income or loss calculated in accordance with the provisions of the laws and regulations of Japan by deeming that the transaction was carried out at the arm's length price prescribed in these provisions  - 日本法令外国語訳データベースシステム

一　当該各事業年度の決算に基づく所得の金額につき、法人税法第二編第一章第一節第二款から第九款まで（同法第二十三条、第二十六条第一項から第四項まで、第二十八条、第三十八条から第四十一条まで、第五十五条第三項、第五十七条、第五十八条、第五十九条及び第六十一条の十一から第六十一条の十三までを除く。）及び第十一款の規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第五十七条の十、第六十一条の四、第六十五条の七から第六十五条の九まで（法第六十五条の七第一項の表の第十九号に係る部分に限る。）、第六十六条の四第三項、第六十七条の十二及び第六十七条の十三の規定（以下この号において「本邦法令の規定」という。）の例に準じて計算した場合に算出される所得の金額又は欠損の金額（当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本邦法令の規定の例に準じて計算した場合に算出される所得の金額又は欠損の金額）例文帳に追加

i) The amount of income or amount of a loss calculated, with regard to the amount of income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year, in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 9 (excluding Article 23, Article 26, paragraphs (1) to (4), Article 28, Articles 38 to 41, Article 55, paragraph (3), Article 57, Article 58, Article 59, and Articles 61-11 to 61-13 of the Corporation Tax Act), and Subsection 11 of said Act, and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 57-10, Article 61-4, Articles 65-7 to 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7, paragraph (1) of the Act), Article 66-4, paragraph (3), Article 67-12 and Article 67-13 of the Act (hereinafter referred to as the "provisions of the laws and regulations of Japan" in this item) (where the provisions of Article 66-4, paragraph (1) or Article 68-88, paragraph (1) of the Act is applied to a transaction with a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act related to said specified foreign subsidiary, etc., the amount of income or amount of a loss calculated in accordance with the provisions of the laws and regulations of Japan by deeming that the transaction was carried out at the arm's length price prescribed in these provisions  - 日本法令外国語訳データベースシステム

一　当該各事業年度の決算に基づく所得の金額につき、法人税法第二編第一章第一節第二款から第九款まで（同法第二十三条、第二十六条第一項から第四項まで、第二十八条、第三十八条から第四十一条まで、第五十五条第三項、第五十七条、第五十八条、第五十九条及び第六十一条の十一から第六十一条の十三までを除く。）及び第十一款の規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第五十七条の十、第六十一条の四、第六十五条の七から第六十五条の九まで（法第六十五条の七第一項の表の第十九号に係る部分に限る。）、第六十六条の四第三項、第六十七条の十二及び第六十七条の十三の規定（以下この号において「本邦法令の規定」という。）の例に準じて計算した場合に算出される所得の金額又は欠損の金額（当該特定外国子会社等に係る法第六十八条の九十第一項各号に掲げる連結法人（当該連結法人との間に連結完全支配関係がある他の連結法人を含む。）又は法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十八条の八十八第一項又は第六十六条の四第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本邦法令の規定の例に準じて計算した場合に算出される所得の金額又は欠損の金額）例文帳に追加

i) The amount of income or loss calculated, with regard to the income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year, in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 9 (excluding Article 23, Article 26, paragraphs (1) to (4), Article 28, Articles 38 to 41, Article 55, paragraph (3), Article 57, Article 58, Article 59, and Articles 61-11 to 61-13 of the Corporation Tax Act), and Subsection 11 of said Act, and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 57-10, Article 61-4, Articles 65-7 to 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7, paragraph (1) of the Act), Article 66-4, paragraph (3), Article 67-12 and Article 67-13 of the Act (hereinafter referred to as the "provisions of the laws and regulations of Japan" in this item) (where the provisions of Article 68-88, paragraph (1) or Article 66-4, paragraph (1) of the Act is applied to a transaction with a consolidated corporation listed in the items of Article 68-90, paragraph (1) of the Act (including other consolidated corporations which have the consolidated full controlling interest with said consolidated corporation) or a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act that is the domestic corporation of said specified foreign subsidiary, etc., the amount of income or loss calculated in accordance with the provisions of the laws and regulations of Japan by deeming that the transaction was carried out at the arm's length price prescribed in these provisions  - 日本法令外国語訳データベースシステム