「会計役」に関連した英語例文の一覧と使い方(7ページ目) - Weblio英語例文検索

第六十五条　次の各号のいずれかに該当する場合には、その行為をした銀行（銀行が第四十一条第一号から第三号までのいずれかに該当して第四条第一項の内閣総理大臣の免許が効力を失つた場合における当該銀行であつた会社を含む。）の取締役、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、支配人若しくは清算人、外国銀行の代表者、代理人若しくは支配人、銀行議決権大量保有者（銀行議決権大量保有者が銀行議決権大量保有者でなくなつた場合における当該銀行議決権大量保有者であつた者を含み、銀行議決権大量保有者が法人等（法人及び第三条の二第一項第一号に掲げる法人でない団体をいう。以下この条において同じ。）であるときは、その取締役、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、代表者、管理人、支配人、業務を執行する社員又は清算人）、銀行主要株主（銀行主要株主が銀行主要株主でなくなつた場合における当該銀行主要株主であつた者を含み、銀行主要株主が法人等であるときは、その取締役、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、代表者、管理人、支配人、業務を執行する社員又は清算人）、特定主要株主（特定主要株主が銀行の主要株主基準値以上の数の議決権の保有者でなくなつた場合における当該特定主要株主であつた者を含み、特定主要株主が法人等であるときは、その取締役、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、代表者、管理人、支配人、業務を執行する社員又は清算人）、銀行持株会社（銀行持株会社が銀行持株会社でなくなつた場合における当該銀行持株会社であつた会社を含む。）の取締役、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、支配人若しくは清算人、特定持株会社（特定持株会社が銀行を子会社とする持株会社でなくなつた場合における当該特定持株会社であつた会社を含む。）の取締役、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、支配人、業務を執行する社員若しくは清算人又は銀行代理業者（銀行代理業者が法人であるときは、その取締役、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、理事、監事、代表者、業務を執行する社員又は清算人）は、百万円以下の過料に処する。例文帳に追加

Article 65 In any of the following cases, the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, manager or liquidator of the Bank (including a company that had been said Bank in the case where the license from the Prime Minister set forth in Article 4, paragraph (1) lost its effect as a result of the Bank falling under any of Article 41, items (i) to (iii) inclusive), the representative person, agent or manager of the Foreign Bank, the Major Holder of Voting Rights in the Bank (including a person who had been a Major Holder of Voting Rights in the Bank in the case where the Major Holder of Voting Rights in the Bank became a person who is no longer a Major Holder of Voting Rights in the Bank and, when the Major Holder of Voting Rights in the Bank is a Juridical Person, etc. (meaning any juridical person and any organization without juridical personality specified in Article 3-2, paragraph (1), item (i); hereinafter the same shall apply in this Article), it shall be the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, representative person, administrator, manager, member who executes the operation, or liquidator of said Juridical Person, etc.), the Bank's Major Shareholder (including a person who had been the Bank's Major Shareholder in the case where the major shareholder of the Bank became a person who is no longer the Bank's Major Shareholder and, when the Bank's Major Shareholder is a Juridical Person, etc., it shall be the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, representative person, administrator, manager, member who executes the operation, or liquidator of said Juridical Person, etc.), the Specified Major Shareholder (including a person who had been the Specified Major Shareholder in the case where the Specified Major Shareholder became a person who is no longer a holder of voting rights in the Bank that amount to the Lowest Threshold for a Major Shareholder or more and, when the Specified Major Shareholder is a Juridical Person, etc., it shall be the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, representative person, administrator, manager, member who executes the operation, or liquidator of said Juridical Person, etc.), the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, manager, or liquidator of the Bank Holding Company (including a company that had been the Bank Holding Company in the case where the Bank Holding Company became a company that is no longer a Bank Holding Company), the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, manager, member who executes the operation, or liquidator of the Specified Holding Company (including a company that had been the Specified Holding Company in the case where the Specified Holding Company became a company that is no longer a Holding Company which has a Bank as its Subsidiary Company), or the Bank Agent (when the Bank Agent is a juridical person, it shall be the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, board member, inspector, representative person, member who executes the operation, or liquidator of said Bank Agent) that has committed such act shall be punished by a fine of not more than one million yen:  - 日本法令外国語訳データベースシステム

第三百七十四条　会計参与は、取締役と共同して、計算書類（第四百三十五条第二項に規定する計算書類をいう。以下この章において同じ。）及びその附属明細書、臨時計算書類（第四百四十一条第一項に規定する臨時計算書類をいう。以下この章において同じ。）並びに連結計算書類（第四百四十四条第一項に規定する連結計算書類をいう。第三百九十六条第一項において同じ。）を作成する。この場合において、会計参与は、法務省令で定めるところにより、会計参与報告を作成しなければならない。例文帳に追加

Article 374 (1) Accounting advisors shall prepare, jointly with the directors, the Financial Statements (referring to the Financial Statements provided for in Article 435(2). The same shall apply hereinafter in this Chapter) and the supplementary schedules thereof, the Temporary Financial Statements (referring to the Temporary Financial Statements provided for in Article 441(1). The same shall apply hereinafter in this Chapter) as well as the Consolidated Financial Statements (referring to the Consolidated Financial Statements provided for in Article 444(1). The same shall apply in Article 396(1)). In such cases, the accounting advisors shall prepare accounting advisor's report pursuant to the provisions of the applicable Ordinance of the Ministry of Justice.  - 日本法令外国語訳データベースシステム

第六十五条　次の各号のいずれかに該当する場合には、その行為をした銀行（銀行が第四十一条第一号から第三号までのいずれかに該当して第四条第一項の内閣総理大臣の免許が効力を失つた場合における当該銀行であつた会社を含む。）の取締役、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、支配人若しくは清算人、外国銀行の代表者、代理人若しくは支配人、銀行議決権大量保有者（銀行議決権大量保有者が銀行議決権大量保有者でなくなつた場合における当該銀行議決権大量保有者であつた者を含み、銀行議決権大量保有者が法人等（法人及び第三条の二第一項第一号に掲げる法人でない団体をいう。以下この条において同じ。）であるときは、その取締役、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、代表者、管理人、支配人、業務を執行する社員又は清算人）、銀行主要株主（銀行主要株主が銀行主要株主でなくなつた場合における当該銀行主要株主であつた者を含み、銀行主要株主が法人等であるときは、その取締役、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、代表者、管理人、支配人、業務を執行する社員又は清算人）、特定主要株主（特定主要株主が銀行の主要株主基準値以上の数の議決権の保有者でなくなつた場合における当該特定主要株主であつた者を含み、特定主要株主が法人等であるときは、その取締役、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、代表者、管理人、支配人、業務を執行する社員又は清算人）、銀行持株会社（銀行持株会社が銀行持株会社でなくなつた場合における当該銀行持株会社であつた会社を含む。）の取締役、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、支配人若しくは清算人、特定持株会社（特定持株会社が銀行を子会社とする持株会社でなくなつた場合における当該特定持株会社であつた会社を含む。）の取締役、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、支配人、業務を執行する社員若しくは清算人又は銀行代理業者（銀行代理業者が法人であるときは、その取締役、執行役、監査役、理事、監事、代表者、業務を執行する社員又は清算人）は、百万円以下の過料に処する。例文帳に追加

Article 65 In any of the following cases, the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, manager or liquidator of the Bank (including a company that had been said Bank in the case where the license from the Prime Minister set forth in Article 4(1) lost its effect as a result of the Bank falling under any of each item from Article 41(i) to (iii) inclusive), the representative person, agent or manager of the Foreign Bank, the Major Holder of the Bank's Voting Rights (including a person who had been a Major Holder of the Bank's Voting Rights in the case where the Major Holder of the Bank's Voting Rights became a person who is no longer a Major Holder of the Bank's Voting Rights and, when the Major Holder of the Bank's Voting Rights is a juridical person, etc. (meaning any juridical person and any organization without juridical personality specified in Article 3-2(1)(i); hereinafter the same shall apply in this Article), it shall be the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, representative person, administrator, manager, member who executes the operation, or liquidator of said juridical person, etc.), the Major Shareholder of the Bank (including a person who had been the Major Shareholder of Bank in the case where the major shareholder of the Bank became a person who is no longer a Major Shareholder of Bank and, when the Major Shareholder of Bank is a Juridical Person, etc., it shall be the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, representative person, administrator, manager, member who executes the operation, or liquidator of said juridical person, etc.), the Specified Major Shareholder (including a person who had been the Specified Major Shareholder in the case where the Specified Major Shareholder became a person who is no longer a holder of voting rights of the Bank which amounts to the Major Shareholder Threshold or more and, when the Specifies Major Shareholder is a juridical person, etc., it shall be the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, representative person, administrator, manager, member who executes the operation, or liquidator of said juridical person, etc.), the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, manager, or liquidator of the Bank Holding Company (including a company that had been the Bank Holding Company in the case where the Bank Holding Company became a company that is no longer a Bank Holding Company), the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, manager, member who executes the operation, or liquidator of the Specified Holding Company (including a company that had been the Specified Holding Company in the case where the Specified Holding Company became a company that is no longer a Holding Company having a Bank as its Subsidiary Company), or the Bank Agent (when the Bank Agent is a juridical person, it shall be the director, executive officer, auditor, director, inspector, representative person, member who executes the operation, or liquidator of said Bank Agent) that has committed such act shall be punished by a fine of not more than one million yen:  - 日本法令外国語訳データベースシステム

第三百十四条　取締役、会計参与、監査役及び執行役は、株主総会において、株主から特定の事項について説明を求められた場合には、当該事項について必要な説明をしなければならない。ただし、当該事項が株主総会の目的である事項に関しないものである場合、その説明をすることにより株主の共同の利益を著しく害する場合その他正当な理由がある場合として法務省令で定める場合は、この限りでない。例文帳に追加

Article 314 In cases where a director, an accounting advisor, a company auditor or an executive officer is requested by the shareholders to provide explanations on certain matters at the shareholders meeting, they shall provide necessary explanations with respect to such matters; provided, however, that this shall not apply in cases where such matters are not relevant to the matters that are the purpose of the shareholders meeting, or in cases where such explanations are to the serious detriment of the common interest of the shareholders, or in other cases prescribed by the applicable Ordinance of the Ministry of Justice as the cases where there are justifiable grounds.  - 日本法令外国語訳データベースシステム

二　資産流動化計画に定められた特定資産の譲渡人、当該特定資産の管理及び処分に係る業務を行わせるために設定された信託の受託者である信託会社等（第二百条第三項の規定に基づき同項各号の財産に係る管理及び処分に係る業務を委託した場合にあっては、その受託者）若しくは当該特定資産が信託の受益権である場合における当該信託の受託者（以下この号並びに第九十一条第四項第二号及び第三号において「特定資産譲渡人等」という。）若しくは特定資産譲渡人等の取締役、会計参与、監査役若しくは執行役から公認会計士若しくは監査法人の業務以外の業務により継続的な報酬を受けている者又はその配偶者例文帳に追加

(ii) a person who is a transferor of the Specified Assets, a Trust Company, etc. who is the trustee of a trust which has been created for having business conducted pertaining to the administration and disposition of said Specified Assets (in cases where business pertaining to the administration and disposition of property set forth in the items of Article 200(3) is entrusted under Article 200(3), its Entrustee) or the trustee of a trust in cases where said Specified Assets are beneficial interests in a trust (hereinafter such persons shall collectively be referred to as "Transferor of Specified Assets, etc." in this item and Article 91(4)(ii) and (iii)), who is provided for in the Asset Securitization Plan, any person who continuously receives remuneration from the director, accounting advisor, auditing firm, or executive officer of the Transferor of Specified Assets, etc. for operations other than those of a certified public accountant or auditing firm, or any person who is the spouse of such person; and  - 日本法令外国語訳データベースシステム

５　取締役会設置会社においては、株主総会は、第二百九十八条第一項第二号に掲げる事項以外の事項については、決議をすることができない。ただし、第三百十六条第一項若しくは第二項に規定する者の選任又は第三百九十八条第二項の会計監査人の出席を求めることについては、この限りでない。例文帳に追加

(5) At a Company with Board of Directors, the shareholders meeting may not resolve matters other than the matters listed in item (ii) of Article 298(1); provided, however, that this shall not apply to the election of the persons provided for in paragraph (1) or paragraph (2) of Article 316, nor to requests for the presence of an accounting auditor under Article 398(2).  - 日本法令外国語訳データベースシステム

一　各事業年度に係る計算書類及び事業報告並びにこれらの附属明細書（第四百三十六条第一項又は第二項の規定の適用がある場合にあっては、監査報告又は会計監査報告を含む。）　定時株主総会の日の一週間（取締役会設置会社にあっては、二週間）前の日（第三百十九条第一項の場合にあっては、同項の提案があった日）から五年間例文帳に追加

(i) Financial Statements and business reports for each business year and supplementary schedules thereof (in cases where the provisions of Article 436(1) or (2) apply, including audit reports or accounting audit reports): Five years from the day one week (or, for Companies with Board of Directors, two weeks) prior to the day of the annual shareholders meeting (or, in cases provided for in Article 319(1), from the day when the proposal under that paragraph is made); and  - 日本法令外国語訳データベースシステム

７　次の各号に掲げる会計監査人設置会社においては、取締役は、当該各号に定める連結計算書類を定時株主総会に提出し、又は提供しなければならない。この場合においては、当該各号に定める連結計算書類の内容及び第四項の監査の結果を定時株主総会に報告しなければならない。例文帳に追加

(7) At Companies with Accounting Auditors listed in the following items, directors shall submit or provide the Consolidated Financial Statements provided for in each such item to the annual shareholders meetings. In such cases, the contents of the Consolidated Financial Statements provided for in each such item and the results of the audit under paragraph (4) shall be reported to the annual shareholders meeting:  - 日本法令外国語訳データベースシステム

また、公認会計士法等の一部を改正する法律案に対する附帯決議（平成１９年６月８日衆議院財務金融委員会、平成１９年６月１５日参議院財政金融委員会）においても、「監査人の選任決議案の決定権や監査報酬の決定権限を監査役に付与する措置についても、引き続き真剣な検討を行い、早急に結論を得るよう努めること。」とされている。例文帳に追加

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.  - 金融庁

「Ⅰ内部統制の基本的枠組み」は、経営者が整備・運用する役割と責任を有している内部統制それ自体についての定義、概念的な枠組みを示しており、「Ⅱ財務報告に係る内部統制の評価及び報告」「Ⅲ財務報告に係る内部統制の監査」はそれぞれ、財務報告に係る内部統制の有効性に関する経営者による評価及び公認会計士等による監査の基準についての考え方を示している。例文帳に追加

Ⅰ. Basic Framework of Internal Control  - 金融庁

もう一人が佐藤行弘さん、これは三菱電機の元副社長でございますが、今は常任顧問でございます。それから廣瀬博さん、住友化学工業株式会社の取締役副会長で、元社長でございまして、この方は日本経済団体連合会の企業会計委員会の委員長でございます。例文帳に追加

The other two are Yukihiro Sato, who is a former Executive Vice President of Mitsubishi Electric Corporation and is now a Senior Executive Advisor at the company, and Hiroshi Hirose, who is the Vice Chairman of Sumitomo Chemical Co., Ltd.and a former President of the company. Mr. Hirose is the Chairman of Keidanren's Committee on Corporate Accounting.  - 金融庁

第八条　保険会社の取締役、執行役、会計参与若しくはその職務を行うべき社員及び監査役は、特定関係者（当該保険会社の子会社、当該保険会社を子会社とする保険持株会社の子会社（当該保険会社を除く。）その他の当該保険会社と政令で定める特殊の関係のある者をいう。）に該当する銀行（銀行法（昭和五十六年法律第五十九号）第二条第一項（定義等）に規定する銀行をいう。以下同じ。）その他の政令で定める金融機関又は金融商品取引法（昭和二十三年法律第二十五号）第二条第九項（定義）に規定する金融商品取引業者（有価証券関連業（同法第二十八条第八項（定義）に規定する有価証券関連業をいう。以下同じ。）を行う者に限る。）の取締役、執行役、会計参与若しくはその職務を行うべき社員若しくは監査役（理事、監事その他これらに準ずる者を含む。）又は使用人を兼ねてはならない。例文帳に追加

Article 8 (1) A director, executive officer, accounting advisor or a member who shall carry out its duties and company auditor of an Insurance Company shall not concurrently serve as the director, executive officer, accounting advisor or a member who shall carry out its duties or company auditor (including director, auditor or any other equivalent person) or employee of a bank (meaning a bank prescribed in Article 2, paragraph (1) (Definitions, etc.) of the Banking Act (Act No. 59 of 1981); the same shall apply hereinafter) or any other financial institution specified by a Cabinet Order, or a Financial Instruments Business Operator prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) (limited to an operator that engages in a securities-related business (referring to any of the securities-related businesses prescribed in Article 28, paragraph (8) (Definitions) of the same Act); the same shall apply hereinafter), if such institution or operator is deemed as a specified person concerned (referring to a person that has a special relationship as specified by a Cabinet Order with the Insurance Company, such as a Subsidiary Company of the Insurance Company or a Subsidiary Company of the Insurance Holding Company of which the Insurance Company is a Subsidiary Company (excluding said Insurance Company).  - 日本法令外国語訳データベースシステム

３　理事については会社法第三百五十七条第一項、同法第三百六十条第三項の規定により読み替えて適用する同条第一項及び同法第三百六十一条の規定を、監事については同法第三百四十三条第一項及び第二項、第三百四十五条第一項から第三項まで、第三百八十一条（第一項を除く。）、第三百八十二条、第三百八十三条第一項本文、第二項及び第三項並びに第三百八十四条から第三百八十八条までの規定をそれぞれ準用する。この場合において、同法第三百四十五条第一項及び第二項中「会計参与」とあるのは「監事」と、同法第三百八十二条中「取締役（取締役会設置会社にあっては、取締役会）」とあるのは「理事会」と、同法第三百八十四条中「法務省令」とあるのは「主務省令」と、同法第三百八十八条中「監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）」とあり、及び「監査役設置会社」とあるのは「組合」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

(3) With regard to directors, the provisions of Article 357, paragraph (1) of the Companies, Act, Article 360, paragraph (1) of the same Act as applied by replacing the terms pursuant to the provisions of paragraph (3) of the same Article, and Article 361 of the same Act shall apply mutatis mutandis; and with regard to auditors, the provisions of Article 343, paragraph (1) and paragraph (2), Article 345, paragraphs (1) to (3), Article 381 (excluding paragraph (1)), Article 382, the main clause of Article 383, paragraph (1), Article 383, paragraph (2) and paragraph (3), and Articles 384 to 388 of the same Act shall apply mutatis mutandis. In this case, the term "accounting advisors" in Article 345, paragraph (1) and paragraph (2) of the same Act shall be deemed to be replaced with "auditors," the term "the directors (or, for a company with board of directors, to the board of directors)" in Article 382 of the same Act shall be deemed to be replaced with "the council," the term "Ordinance of the Ministry of Justice" in Article 384 of the same Act shall be deemed to be replaced with "ordinance of the competent ministry," the terms "company with auditors (including a stock company the articles of association of which provide that the scope of the audit by its company auditors shall be limited to an audit related to accounting)" and "company with auditors" in Article 388 of the same Article shall be deemed to be replaced with "cooperative," 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

九　定款、社員総会、総代会、創立総会、取締役会、重要財産委員会、委員会、監査役会、保険契約者総会、保険契約者総代会、社債権者集会若しくは債権者集会の議事録、社員の名簿、会計帳簿、貸借対照表、損益計算書、事業報告、第五十四条の三第二項若しくは第百八十条の十七において準用する会社法第四百九十四条第一項の附属明細書、会計参与報告、監査報告、会計監査報告、決算報告、社債原簿、財産目録、事務報告又は第六十一条の五において準用する同法第六百八十二条第一項若しくは第六百九十五条第一項、第百六十五条の二第一項、第百六十五条の九第一項、第百六十五条の十三第一項、第百六十五条の十五第一項、第百六十五条の十九第一項若しくは第百六十五条の二十一第一項の書面若しくは電磁的記録に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。例文帳に追加

(ix) When he/she has failed to state or record the matters required to be stated or recorded or made a false statement or record in the articles of incorporation, minutes of general meeting of members, General Meeting, Organizational Meeting, board of directors, committee on important property, Committees, board of company auditors, policyholders meeting, General Meeting of Policyholders, bondholders meeting or creditors meeting, roster of members, accounting books, balance sheet, profit and loss statement, business report, annexed detailed statement of Article 494, paragraph (1) of the Companies Act, as applied mutatis mutandis pursuant to Article 54-3, paragraph (2) or Article 180-17, accounting advisory report, audit report, accounting auditing report, statement of accounts, bond registry, inventory of property, business report, or document or electromagnetic record set forth in Article 682, paragraph (1) or Article 695, paragraph (1), Article 165-2, paragraph (1), Article 165-9, paragraph (1), Article 165-13, paragraph (1), Article 165-15, paragraph (1), Article 165-19, paragraph (1) or Article 165-21, paragraph (1) of the same Act, as applied mutatis mutandis pursuant to Article 61-5;  - 日本法令外国語訳データベースシステム

二　第三百四十六条第二項、第三百五十一条第二項若しくは第四百一条第三項（第四百三条第三項及び第四百二十条第三項において準用する場合を含む。）の規定により選任された一時取締役、会計参与、監査役、代表取締役、委員、執行役若しくは代表執行役の職務を行うべき者、清算人、第四百七十九条第四項において準用する第三百四十六条第二項若しくは第四百八十三条第六項において準用する第三百五十一条第二項の規定により選任された一時清算人若しくは代表清算人の職務を行うべき者、検査役又は第八百二十五条第二項（第八百二十七条第二項において準用する場合を含む。）の管理人の報酬の額の決定　当該会社及び報酬を受ける者例文帳に追加

(ii) a determination of the amount of remuneration for a person who is temporarily to perform the duties of a director, accounting advisor, company auditor, Representative Director, committee member, executive officer or representative executive officer appointed pursuant to the provisions of Article 346(2), Article 351(2) or Article 401(3) (including cases where it is applied mutatis mutandis pursuant to Article 403(3) or Article 420(3)), a liquidator, a person who is temporarily to perform the duties of a liquidator or representative liquidator appointed pursuant to the provisions of Article 346(2) as applied mutatis mutandis pursuant to Article 479(4) or the provisions of Article 351(2) as applied mutatis mutandis pursuant to Article 483(6), an inspector, or the administrator set forth in Article 825(2) (including cases where it is applied mutatis mutandis pursuant to Article 827(2)): the relevant Company and the person receiving the remuneration;  - 日本法令外国語訳データベースシステム

一　第八百七十条第二号に規定する一時取締役、会計参与、監査役、代表取締役、委員、執行役若しくは代表執行役の職務を行うべき者、清算人、代表清算人、清算持分会社を代表する清算人、同号に規定する一時清算人若しくは代表清算人の職務を行うべき者、検査役、第五百一条第一項（第八百二十二条第三項において準用する場合を含む。）若しくは第六百六十二条第一項の鑑定人、第五百八条第二項（第八百二十二条第三項において準用する場合を含む。）若しくは第六百七十二条第三項の帳簿資料の保存をする者、社債管理者の特別代理人又は第七百十四条第三項の事務を承継する社債管理者の選任又は選定の裁判例文帳に追加

(i) a judicial decision on the appointment or selection of a person who is temporarily to perform the duties of a director, accounting advisor, company auditor, Representative Director, committee member, executive officer or representative executive officer prescribed in item (ii) of Article 870, a liquidator, a representative liquidator, a liquidator who represents a Liquidating Membership Company, a person who is temporarily to perform the duties of a liquidator or representative liquidator prescribed in that item, an inspector, the appraiser set forth in Article 501(1) (including the cases where it is applied mutatis mutandis pursuant to Article 822(3)) or Article 662(1), the person who retains Accounting Materials set forth in Article 508(2) (including the cases where it is applied mutatis mutandis pursuant to Article 822(3)) or Article 672(3), a special agent of a bond manager or the bond manager to succeed to the administration of bonds set forth in Article 714(3);  - 日本法令外国語訳データベースシステム

２　会社法第三百三十一条第二項ただし書（同法第三百三十五条第一項において準用する場合を含む。）、第三百三十二条第二項（取締役の任期）（同法第三百三十四条第一項（会計参与の任期）において準用する場合を含む。）、第三百三十六条第二項（監査役の任期）、第三百八十九条第一項（定款の定めによる監査範囲の限定）及び第四百二条第五項ただし書の規定は、株式会社については、適用しない。例文帳に追加

(2) The provisions of the proviso to Article 331, paragraph (2) (including the cases where it is applied mutatis mutandis pursuant to Article 335, paragraph (1) of the Companies Act), Article 332, paragraph (2) (Directors' Terms of Office) (including the cases where it is applied mutatis mutandis pursuant to Article 334, paragraph (1) (Accounting advisors' terms of office), Article 336, paragraph (2) (Company Auditors' Terms of Office), Article 389, paragraph (1) (Limitation of Scope of Audit by Provisions of Articles of Incorporation), and the proviso to Article 402, paragraph (5) of the Companies Act shall not apply to a Stock Company.  - 日本法令外国語訳データベースシステム

財務報告に係る内部統制の評価の過程で識別した内部統制の不備及び重要な欠陥は、その内容及び財務報告全体に及ぼす影響金額、その対応策、その他有用と思われる情報とともに、識別した者の上位の管理者等適切な者にすみやかに報告し是正を求めるとともに、重要な欠陥（及び、必要に応じて内部統制の不備）は、経営者、取締役会、監査役又は監査委員会及び会計監査人に報告する必要がある。例文帳に追加

When identifying control deficiencies and material weaknesses in the assessment of internal control over financial reporting, the person should report them to the appropriate personnel, such as his or her supervisor, together with their details, quantitative impact on the entire financial statements, countermeasures to be taken and other information considered useful, and request remedial actions. At the same time, he or she must report material weaknesses (and control deficiencies when deemed necessary) to the management, board of directors, corporate auditors or audit committee and external auditors.  - 金融庁

③ 変更届出書により、新たに執行役員となった者が投信法第98条第２号から第５号までのいずれかに該当することが明らかとなった場合、新たに監督役員となった者が投信法第100条各号のいずれかに該当することが明らかとなった場合又は新たに会計監査人となった者が投信法第102条第３項各号のいずれかに該当することが明らかとなった場合は、速やかに改善を指示し、例文帳に追加

(iii) In cases where an investment corporation’s notification of a change has revealed that a new executive officer meets the provision of any of Article 98(ii) to (v) of the Investment Trust Act, that a new supervisory officer meets the provision of any of the items of Article 100 of the Investment Trust Act, or that a new accounting auditor meets the provision of any of the items of Article 102(3) of the Investment Trust Act, the director-general of the relevant Local Finance Bureau shall immediately instruct the investment corporation to take corrective action.  - 金融庁

財務報告に係る内部統制の評価の過程で識別した内部統制の不備（開示すべき重要な不備を含む。）は、その内容及び財務報告全体に及ぼす影響金額、その対応策、その他有用と思われる情報とともに、識別した者の上位の管理者等適切な者にすみやかに報告し是正を求めるとともに、開示すべき重要な不備（及び、必要に応じて内部統制の不備）は、経営者、取締役会、監査役又は監査委員会及び会計監査人に報告する必要がある。例文帳に追加

When identifying control deficiencies (including material weaknesses) in the assessment of internal control over financial reporting, the person should report them to the appropriate personnel, such as his or her supervisor, together with their details, quantitative impact on the entire financial statements, countermeasures to be taken and other information considered useful, and request remedial actions.  - 金融庁

第二百四十九条　投資信託委託会社若しくは投資信託委託会社であつた者、信託会社等、受益権原簿管理人、外国投資信託の受益証券の発行者、投資法人の設立企画人、設立時執行役員、設立時監督役員、執行役員、監督役員、会計監査人若しくはその職務を行うべき社員、清算執行人、清算監督人、清算執行人代理、民事保全法第五十六条に規定する仮処分命令により選任された執行役員、監督役員、清算執行人若しくは清算監督人の職務を代行する者、第二百二十八条第一項第五号に規定する一時役員の職務を行うべき者、同条第二項第三号に規定する一時清算執行人若しくは清算監督人の職務を行うべき者、第二百三十三条第一項第三号に規定する一時会計監査人の職務を行うべき者、検査役、監督委員、調査委員、投資法人債管理者、事務を承継する投資法人債管理者、代表投資法人債権者若しくは決議執行者、一般事務受託者、資産運用会社又は資産保管会社は、次の各号のいずれかに該当する場合には、百万円以下の過料に処する。ただし、その行為について刑を科すべきときは、この限りでない。例文帳に追加

Article 249 When a Settlor Company of an Investment Trust or a person who was a Settlor Company of an Investment Trust, a Trust Company, etc., an administrator of the registry of beneficial interest holders, an issuer of the Beneficiary Certificates of a Foreign Investment Trust, an Investment Corporation's organizer(s), Corporate Officer(s) at Establishment, Supervisory Officers at Establishment, corporate officer(s), supervisory officers, accounting auditor(s) or a member to perform the duties thereof, executive liquidator(s), liquidation supervisors, Executive Liquidator's Agent, person to perform duties on behalf of a corporate officer(s), supervisory officers, executive liquidator(s) or liquidation supervisors appointed by a provisional disposition order under Article 56 of the Civil Provisional Remedies Act, person to temporarily perform the duties on behalf of an officer as prescribed in Article 228, paragraph (1), item (v), person to temporarily perform the duties on behalf of an executive liquidator or liquidation supervisor prescribed in Article 228, paragraph (2), item (iii), person to temporarily perform the duties of an accounting auditor as prescribed in Article 233, paragraph (1), item (iii), inspector, Supervisor, Investigator, administrator of Investment Corporation Bonds, manager of the Investment Corporation Bonds to succeed to the administration of the Investment Corporation Bonds, Representative Creditor of an Investment Corporation or Resolution Administrator, Administrative Agent, Asset Management Company, or Asset Custody Company falls under any of the following items, such person shall be punished by a non-penal fine of not more than one million yen; provided, however, that this shall not apply when such acts should be made subject to criminal punishment:  - 日本法令外国語訳データベースシステム

３　会社法第九百十五条第一項（変更の登記）、第九百十六条（第一号に係る部分に限る。）（他の登記所の管轄区域内への本店の移転の登記）、第九百十八条（支配人の登記）及び第七編第四章第二節第二款（第九百三十二条を除く。）（支店の所在地における登記）の規定は相互会社について、同法第九百十七条（第一号に係る部分に限る。）（職務執行停止の仮処分等の登記）の規定は相互会社の取締役、執行役、会計参与、監査役、代表取締役、委員又は代表執行役について、それぞれ準用する。この場合において、同法第九百十五条第一項中「第九百十一条第三項各号又は前三条各号」とあるのは「保険業法第六十四条第二項各号」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

(3) The provisions of Article 915, paragraph (1) (Registration of Change), Article 916 (limited to the segment pertaining to item (i)) (Registration of Relocation of Head Office to Jurisdictional District of Another Registry Office), Article 918 (Registration of Managers) and Part VII, Chapter IV, Section2, Subsection 2 (excluding Article 932) (Registration at Location of Branch Offices) of the Companies Act shall apply mutatis mutandis to a Mutual Company; and the provision of Article 917 (limited to the segment pertaining to item (i)) (Registration of Provisional Disposition, etc. For Suspension of Execution of Duty) of that Act shall apply mutatis mutandis to the directors, executive officers, accounting advisors, company auditors, representative director, committee members or representative executive officer of a Mutual Company. In this case, the term "the items of Article 911, paragraph (3) and the items of the three preceding Articles" in Article 915, paragraph (1) of that Act shall be deemed to be replaced with "the items of Article 64, paragraph (2) 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

６　組合員（協同組合連合会にあつては、会員たる組合の組合員）の総数が政令で定める基準を超える組合（信用協同組合及び第九条の九第一項第一号の事業を行う協同組合連合会を除く。）は、監事のうち一人以上は、当該組合の組合員又は当該組合の組合員たる法人の役員若しくは使用人以外の者であつて、その就任の前五年間当該組合の理事若しくは使用人又はその子会社（組合が総株主（総社員を含む。）の議決権（株主総会において決議することができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。）の過半数を有する会社をいう。以下同じ。）の取締役、会計参与（会計参与が法人であるときは、その職務を行うべき社員）、執行役若しくは使用人でなかつたものでなければならない。例文帳に追加

(6) A cooperative (excluding a credit cooperative and a federation of cooperatives engaged in the activities set forth in Article 9-9, paragraph (1)) whose total number of members (members of the member cooperatives in the case of a federation of cooperatives) exceeds the standard specified by a Cabinet Order shall have at least one auditor who is not a member of said cooperative nor an officer or employee of a member juridical person of said cooperative, and who has not served as a director or employee of said cooperative nor a director, accounting advisor (when the accounting advisor is a juridical person, a member of the company who is in the position of performing such duties), executive officer or employee of a subsidiary company of the cooperative (which means a company for which the cooperative owns a majority of voting rights [excluding the voting rights pertaining to the shares whose voting rights may not be exercised for all the matters that are subject to resolution at the shareholders meeting, and including the voting rights pertaining to the shares which shall be deemed to have the voting rights pursuant to the provisions of Article 879, paragraph (3) of the Companies Act] of all shareholders [including all members of the company]; hereinafter the same shall apply) during the five years preceding the assumption of his/her office.  - 日本法令外国語訳データベースシステム

第三十四条の二十三　会社法第二百七条（第九項第一号を除く。）、第六百四条第三項、第六百二十条、第六百二十三条第一項、第六百二十五条から第六百三十六条まで、第六百六十条、第六百六十一条及び第六百六十五条の規定は、有限責任監査法人について準用する。この場合において、これらの規定中「法務省令」とあるのは「内閣府令」と、同法第二百七条第一項中「第百九十九条第一項第三号に掲げる事項を」とあるのは「金銭以外の財産を出資の目的として」と、「同号」とあるのは「当該金銭以外」と、同条第七項及び第九項第二号から第五号までの規定中「第百九十九条第一項第三号」とあるのは「金銭以外の財産」と、同条第八項中「募集株式の引受人」とあるのは「社員になろうとする者」と、「その募集株式の引受けの申込み又は第二百五条の契約に係る意思表示」とあるのは「出資の申込み」と、同条第十項第一号中「取締役、会計参与、監査役若しくは執行役」とあるのは「社員」と、「支配人その他の使用人」とあるのは「使用人」と、同項第二号中「募集株式の引受人」とあるのは「社員になろうとする者」と、同法第六百四条第三項中「前項」とあるのは「公認会計士法第三十四条の二十二第一項において準用する前項」と、同法第六百三十一条第一項中「事業年度」とあるのは「会計年度」と、同法第六百三十二条第一項中「第六百二十四条第一項」とあるのは「公認会計士法第三十四条の二十二第一項において準用する第六百二十四条第一項」と、同条第二項中「が、第六百二十四条第一項前段」とあるのは「が、公認会計士法第三十四条の二十二第一項において準用する第六百二十四条第一項前段」と、「は、第六百二十四条第一項前段」とあるのは「は、同法第三十四条の二十二第一項において準用する第六百二十四条第一項前段」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 34-23 (1) The provisions of Article 207 (excluding paragraph (9)(i)), Article 604(3), Article 620, Article 623(1), Articles 625 to 636 inclusive, Article 660, Article 661 and Article 665 of the Companies Act shall apply mutatis mutandis to limited liability audit corporations. In this case, the term "Ordinance of the Ministry of Justice" in these provisions shall be deemed to be replaced with "Cabinet Office Ordinance," the phrase "the matters listed in Article 199(1)(iii)" in Article 207(1) of the Companies Act shall be deemed to be replaced with "property other than money as the object of capital contribution," the phrase "provided for in that item" in the same paragraph shall be deemed to be replaced with "other than money," the phrase "provided for in Article 199(1)(iii)" in paragraph (7) and paragraph (9)(ii) to (v) inclusive of the same Article shall be deemed to be replaced with "of property other than money," the term "subscriber for Shares for Subscription" in paragraph (8) of the same Article shall be deemed to be replaced with "person who intends to become a partner," the phrase "his/her applications for subscription for Shares for Subscription, or his/her manifestation of intention relating to the contract provided for in Article 205" in the same paragraph shall be deemed to be replaced with "his/her offer for capital contribution," the phrase "director, an accounting advisor, a company auditor or executive officer," in paragraph (10)(i) of the same Article shall be deemed to be replaced with "partner," the phrase "employee including a manager" in the same item shall be deemed to be replaced with "employee," the term "subscriber for Shares for Subscription" in item (ii) of the same paragraph shall be deemed to be replaced with "person who intends to become a partner," the term "the preceding paragraph" in Article 604(3) of the same Act shall be deemed to be replaced with "the preceding paragraph as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act," the term "business year" in Article 631(1) of the same Act shall be deemed to be replaced with "fiscal year," the term "Article 624(1)" in Article 632(1) of the same Act shall be deemed to be replaced with "Article 624(1) as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act," the phrase "a demand is made under the provisions of the first sentence of Article 624(1)" in paragraph (2) of the same Article shall be deemed to be replaced with "a demand is made under the provisions of the first sentence of Article 624(1) as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act," and the phrase "the demand under the first sentence of Article 624(1)" in the same paragraph shall be deemed to be replaced with "the demand under the first sentence of Article 624(1) as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act," and any other necessary technical replacement of terms shall be specified by Cabinet Order.  - 日本法令外国語訳データベースシステム

第五十三条の十七　会社法第二編第四章第六節（第三百七十八条第一項第二号及び第三項を除く。）（会計参与）の規定は、相互会社の会計参与について準用する。この場合において、同法第三百七十四条第一項（会計参与の権限）中「第四百三十五条第二項」とあるのは「保険業法第五十四条の三第二項」と、「附属明細書、臨時計算書類（第四百四十一条第一項に規定する臨時計算書類をいう。以下この章において同じ。）」とあるのは「附属明細書」と、「第四百四十四条第一項」とあるのは「保険業法第五十四条の十第一項」と、同条第五項中「第三百三十三条第三項第二号又は第三号」とあるのは「保険業法第五十三条の四において準用する第三百三十三条第三項第二号又は第三号」と、同法第三百七十六条第一項（取締役会への出席）中「第四百三十六条第三項、第四百四十一条第三項又は第四百四十四条第五項」とあるのは「保険業法第五十四条の四第三項又は第五十四条の十第五項」と、同条第三項中「第三百六十八条第二項」とあるのは「保険業法第五十三条の十六において準用する第三百六十八条第二項」と、同法第三百七十八条第一項第一号（会計参与による計算書類等の備置き等）中「第三百十九条第一項」とあるのは「保険業法第四十一条第一項において準用する第三百十九条第一項」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

Article 53-17 The provisions of Part II, Chapter IV, Section 6 (excluding Article 378, paragraph (1), item (ii) and Article 378, paragraph (3)) (Accounting Advisors) of the Companies Act shall apply mutatis mutandis to the accounting advisors of a Mutual Company. In this case, the terms "Article 435, paragraph (2)," "supplementary schedules thereof, the Temporary Financial Statements (referring to the Temporary Financial Statements provided for in Article 441, paragraph (1), hereinafter the same shall apply in this Chapter)" and "Article 444, paragraph (1)" in Article 374, paragraph (1) (Authority of Accounting Advisors) of that Act shall be deemed to be replaced with "Article 54-3, paragraph (2) of the Insurance Business Act," "annex detailed statement thereto" and "Article 54-10, paragraph (1) of the Insurance Business Act," respectively; the term "Article 333, paragraph (3), item (ii) or (iii)" in Article 374, paragraph (5) shall be deemed to be replaced with "Article 333, paragraph (3), item (ii) or (iii) as applied mutatis mutandis pursuant to Article 53-4 of the Insurance Business Act"; the term "Article 436, paragraph (3), Article 441, paragraph (3) or Article 444, paragraph (5)" in Article 376, paragraph (1) (Attendance at board of directors meetings) of that Act shall be deemed to be replaced with "Article 54-4, paragraph (3) or Article 54-10, paragraph (5) of the Insurance Business Act"; the term "Article 368, paragraph (2)" in Article 376, paragraph (3) of that Act shall be deemed to be replaced with "Article 368, paragraph (2) as applied mutatis mutandis pursuant to Article 53-16 of the Insurance Business Act"; and the term "Article 319, paragraph (1)" in Article 378, paragraph (1), item (i) (Keeping and Inspection of Financial Statements by Accounting Advisors) of that Act shall be deemed to be replaced with "Article 319, paragraph (1) as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Insurance Business Act"; any other necessary technical change in interpretation shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

３　相互会社が株式会社となる組織変更をする場合において、相互会社の保険管理人、第三百二十二条第一項第四号から第六号まで若しくは第九号に掲げる者又は株式会社の取締役、会計参与、監査役若しくは執行役となるべき者が、株式の引受け、払込み若しくは金銭以外の財産の給付について、又は第九十二条第三号に掲げる事項について、内閣総理大臣若しくは裁判所又は社員総会若しくは総代会に対して虚偽の申述を行い、又は事実を隠ぺいしたときは、三年以下の懲役若しくは三百万円以下の罰金に処し、又はこれを併科する。例文帳に追加

(3) When an insurance administrator of a Mutual Company, any of the persons listed in Article 322, paragraph (1), items (iv) to (vi) inclusive or item (ix), or any person who shall be the director, accounting advisor, company auditor or executive officer of a Stock Company, in the case of an Entity Conversion from a Mutual Company into a Stock Company, regarding the subscription or payment of shares or delivery of non-monetary property or matters listed in Article 92, item (iii) has made a false statement or has concealed any fact from the Prime Minister or court, or from the General Meeting of members or General Meeting, he/she shall be punished by imprisonment with work for not more than three years or a fine of not more than three million yen, or both.  - 日本法令外国語訳データベースシステム

５　特定少額短期保険業者に対する新保険業法第二百七十二条の十一第二項及び第二百七十二条の二十六の規定の適用については、同項中「少額短期保険業に関連する業務として内閣府令で定める業務で、当該少額短期保険業者が」とあるのは「当該少額短期保険業者が」と、新保険業法第二百七十二条の二十六第一項第一号中「第二百七十二条の四第一項第一号から第四号まで」とあるのは「保険業法等の一部を改正する法律（平成十七年法律第三十八号）附則第十五条第二項の規定により読み替えて適用する第二百七十二条の四第一項第二号から第四号まで」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」とする。例文帳に追加

(5) For the purpose of applying the provisions of Article 272-11, paragraph (2) and Article 272-26 of the New Insurance Business Act to the Specified Small Amount and Short Term Insurance Provider, the term "to be specified by a Cabinet Office Ordinance as related to the Small Amount and Short Term Insurance Business" in the same paragraph shall be deemed to be deleted, the term "Article 272-4, paragraph (1), items (i) to (iv) inclusive" in Article 272-26, paragraph (1), item (i) of the New Insurance Business Act shall be deemed to be replaced with "Article 272-4, paragraph (1), items (ii) to (iv) inclusive as applied with relevant changes in interpretation pursuant to the provision of Article 15, paragraph (2) of the Supplementary Provisions of the Act on Partial Revision of the Insurance Business Act, etc. (Act No. 38 of 2005)" and the term "director, executive officer, accounting advisor or company auditor" in paragraph (2) of the same Article shall be deemed to be replaced with "officer."  - 日本法令外国語訳データベースシステム

３　会社法第三十八条第三項及び第三十九条第三項（設立時役員等の選任）、第四十条第一項及び第二項本文（設立時役員等の選任の方法）、第四十二条（設立時役員等の解任）並びに第四十三条第一項及び第二項本文（設立時役員等の解任の方法）の規定は、特定目的会社の設立時取締役、設立時会計参与、設立時監査役又は設立時会計監査人について準用する。この場合において、同法第三十九条第三項中「第三百三十一条第一項（第三百三十五条第一項において準用する場合を含む。）、第三百三十三条第一項若しくは第三項又は第三百三十七条第一項若しくは第三項」とあるのは「資産流動化法第七十条第一項（資産流動化法第七十二条第二項において準用する場合を含む。）、資産流動化法第七十一条第一項、同条第二項において準用する第三百三十三条第三項又は資産流動化法第七十三条第一項若しくは第三項」と、同法第四十条第二項本文及び第四十三条第二項本文中「設立時発行株式一株」とあるのは「設立時発行特定出資一口」と読み替えるものとする。例文帳に追加

(3) The provisions of Article 38(3) and Article 39(3) (Election of Officers at Incorporation), Article 40(1) and the main clause of Article 40(2) (Method of Election of Officers at Incorporation), Article 42 (Dismissal of Officers at Incorporation), and Article 43(1) and the main clause of Article 43(2) (Method of Dismissal of Officers at Incorporation) of the Companies Act shall apply mutatis mutandis to a Director at Incorporation, an Accounting Advisor at Incorporation, a Company Auditor at Incorporation, or an Accounting Auditor at Incorporation of a Specific Purpose Company. In this case, the phrase "Article 331, paragraph (1) (including the case where it is applied mutatis mutandis pursuant to Article 335(1)), Article 333(1) or (3), or Article 337(1) or (3)" in Article 39(3) of the Companies Act shall be deemed to be replaced with "Article 70(1) of the Asset Securitization Act (including the cases where it is applied mutatis mutandis pursuant to Article 72(2) of the Asset Securitization Act), Article 71(1) of the Asset Securitization Act, Article 333(3) as applied mutatis mutandis pursuant to Article 71(2) of the Asset Securitization Act or Article 73(1) or (3) of the Asset Securitization Act," and the phrase "each one Share Issued at Incorporation" in the main clause of Article 40(2) and the main clause of Article 43(2) of the Companies Act shall be deemed to be replaced with "each unit of Specified Equity Issued at Incorporation."  - 日本法令外国語訳データベースシステム

第五十四条の五　取締役は、定時社員総会（総代会を設けているときは、定時総代会。以下この款において同じ。）の招集の通知に際して、内閣府令で定めるところにより、社員（総代会を設けているときは、総代。以下この款において同じ。）に対し、前条第三項の承認を受けた計算書類及び事業報告（監査報告又は会計監査報告を含む。）を提供しなければならない。例文帳に追加

Article 54-5 In giving a notice of convocation of the annual general meeting of members (or, where the company has a General Meeting, annual general meeting; hereinafter the same shall apply in this Subsection), the directors shall, pursuant to the provisions of a Cabinet Office Ordinance, provide the members (or, in a Mutual Company with a General Meeting, general representatives; hereinafter the same shall apply in this Subsection) with the financial statements and business report (including any audit report or accounting audit report) that have been approved under paragraph (3) of the preceding Article.  - 日本法令外国語訳データベースシステム

４　会計監査人設置会社については、第百二条第五項の監査を受けた計算書類が法令、資産流動化計画及び定款に従い特定目的会社の財産及び損益の状況を正しく表示しているものとして内閣府令で定める要件に該当する場合には、当該計算書類については、第二項の規定は、適用しない。この場合においては、取締役は、当該計算書類の内容を定時社員総会に報告しなければならない。例文帳に追加

(4) With regard to a Company with Accounting Auditors, in cases where the Financial Statements audited under Article 102(5) satisfy the requirements specified by a Cabinet Office Ordinance as those that accurately indicate the status of the property and the profits and losses of a Specific Purpose Company in compliance with laws and regulations, the Asset Securitization Plan, and the articles of incorporation, the provisions of paragraph (2) shall not apply to said Financial Statements. In this case, the directors shall report on the details of the respective Financial Statements at the annual general meeting of members.  - 日本法令外国語訳データベースシステム

第四百三十九条　会計監査人設置会社については、第四百三十六条第三項の承認を受けた計算書類が法令及び定款に従い株式会社の財産及び損益の状況を正しく表示しているものとして法務省令で定める要件に該当する場合には、前条第二項の規定は、適用しない。この場合においては、取締役は、当該計算書類の内容を定時株主総会に報告しなければならない。例文帳に追加

Article 439 With respect to Companies with Accounting Auditors, in cases where the Financial Statements that have been approved pursuant to Article 436(3) satisfy the requirements prescribed by the applicable Ordinance of the Ministry of Justice as statements that accurately indicate the status of the assets and profits and losses of a Stock Company in compliance with applicable laws and regulations and the articles of incorporation, the provisions of paragraph (2) of the preceding article shall not apply. In such cases, directors shall report the contents of such Financial Statements to the annual shareholders meeting.  - 日本法令外国語訳データベースシステム

今回のサブプライムローン問題についても、すでに国際機関において①流動性とリスク管理、②証券化商品の会計処理・価格評価、③証券化商品に関する格付会社の役割・格付手法および開示のあり方、ならびに投資家によるその活用のあり方、④オフバランスでの投資ビークル（器）の扱いを含む金融機関の監督のあり方、⑤監督当局間の国際的連携のあり方など、広範な論点について検討が進められている。例文帳に追加

International organizations and forums are already studying a wide range of issues related to the subprime mortgage problem, including liquidity and risk management; accounting and valuation of securitized products; the roles of credit rating agencies, rating methods, and disclosure methods concerning securitized products, and the use thereof by investors; the manner of supervising financial institutions, including the handling of off-balance structured investment vehicles; and international cooperation among the supervising authorities.  - 金融庁

それから総理の30日の生活支援対策の中でもございましたけれども、いわゆる証券化商品の監督の問題、あるいは時価会計をどうするか、あるいは格付をどうするかといったことについて積極的に対応したいという総理のご発言もございますから、国際的なルールも含めて、それから私が提案いたしましたＩＭＦ等への国際機関の役割を更に重視して期待をしていきたいと、そのために支援をしたいということ等を更に前進させていきたいと。例文帳に追加

Furthermore, the Prime Minister has expressed Japan’s intention to actively tackle the issues, such as the supervision of securitization products and what to do with fair-value accounting, that were mentioned in a package of everyday-life-support measures announced by him on October 30. So, we will call for discussions on international rules, attach importance to and place our hopes on the role of international organizations such as the IMF and provide support for them.  - 金融庁

包される具体的な事項は、特に、役員報酬、システム上重要な機関に対する制、格付機関、会計基準、国境を越えた情報交換、贈賄、タックスヘイブン、非協力的国・地域、資金洗浄・テロ資金対策、経済・金融データの質と分などがある。国際的な機関・フォーラムはすでにこれらの分野における多の重要な問題について相当規模の作業を行っているが、多くの場合、それのイニシアティブは参加国やコミットメントが不十分であるという問題ある。例文帳に追加

Specific issues covered include, inter alia, executive compensation, regulation of systemically important institutions, credit rating agencies, accounting standards, the cross-border exchange of information, bribery, tax havens, non-cooperative jurisdictions, money laundering and the financing of terrorism, and the quality and dissemination of economic and financial data. International institutions and for a have already developed a significant body of work addressing a number of important issues in these areas, but, in many cases, the initiatives suffer from insufficient country participation and/or commitment.  - 財務省

健全で、透明な、包括的枠組みを確保するため、金融安定化フォーラム（FSF）に対し、混乱の背景にある要因を分析し、流動性とリスク管理、金融派生商品の会計処理・価格評価、金融仕組み商品に関する格付機関の役割・格付手法およびその活用のあり方、並びにオフバランスの投資手法の扱いを含む、金融機関の監督に関する基本原則といった分野における提案を行うことを要請。例文帳に追加

To ensure a sound, transparent, and comprehensive framework, we have asked the Financial Stability Forum (FSF) to analyze the underlying causes of the turbulence and offer proposals in the areas of liquidity and risk management; accounting and valuation of financial derivatives; role, methodologies and use of credit rating agencies in structured finance; and basic supervisory principles of prudential oversight, including the treatment of off-balance sheet vehicles.  - 財務省

第三百三十四条　保険金信託業務を行う生命保険会社の取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役若しくは清算人、第百四十四条第一項に規定する受託会社、保険管理人、会社法第五百二十七条第一項（第百八十四条において準用する場合を含む。）の規定により選任された清算株式会社若しくは清算相互会社の監督委員、民事保全法第五十六条に規定する仮処分命令により選任された株式会社若しくは相互会社の取締役、会計参与、監査役、代表取締役、委員、執行役若しくは代表執行役の職務を代行する者、同条に規定する仮処分命令により選任された清算株式会社若しくは清算相互会社の清算人若しくは代表清算人の職務を代行する者、会社法第三百四十六条第二項（同法第四百七十九条第四項において準用する場合を含む。）の規定により選任された一時役員の職務を行うべき者若しくは一時清算人の職務を行うべき者、同法第四百一条第三項（同法第四百三条第三項において準用する場合を含む。）の規定により選任された一時委員の職務を行うべき者若しくは一時執行役の職務を行うべき者、第五十三条の十二第二項（第百八十条の五第四項において準用する場合を含む。）の規定により選任された一時役員の職務を行うべき者若しくは一時清算人の職務を行うべき者、第五十三条の二十五第二項（第五十三条の二十七第三項において準用する場合を含む。）において準用する同法第四百一条第三項の規定により選任された一時委員の職務を行うべき者若しくは一時執行役の職務を行うべき者若しくは支配人又は保険金信託業務を行う外国生命保険会社等の日本における代表者、清算人、第二百十一条において準用する第百四十四条第一項に規定する受託会社、保険管理人若しくは支配人は、次の各号のいずれかに該当する場合には、百万円以下の過料に処する。例文帳に追加

Article 334 In the case where a director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor or liquidator of a Life Insurance Company that transacts an Insurance Claim Trust Business, commissioned company prescribed in Article 144, paragraph (1), insurance administrator, supervising committee member of a liquidating Stock Company or liquidating mutual company who has been appointed pursuant to the provision of Article 527, paragraph (1) of the Companies Act (including the cases where it is applied mutatis mutandis pursuant to Article 184), acting director, accounting advisor, company auditor, representative director, committee member, executive officer or representative executive officer of a Stock Company or Mutual Company who has been appointed pursuant to the provisional disposition order prescribed in Article 56 of the Civil Provisional Relief Act, acting liquidator or Representative Liquidator of a liquidating stock company or liquidating mutual company who has been appointed pursuant to the provisional disposition order prescribed in the same Article, any person who shall carry out the duties of a temporary officer or temporary liquidator who has been appointed pursuant to the provision of Article 346, paragraph (2) of the Companies Act (including the cases where it is applied mutatis mutandis pursuant to Article 479, paragraph (4) of the same Act), any person who shall carry out the duties of a temporary committee member or temporary executive officer who has been appointed pursuant to the provision of Article 401, paragraph (3) of the same Act (including the cases where it is applied mutatis mutandis pursuant to Article 403, paragraph (3) of the same Act), any person who shall carry out the duties of a temporary officer or temporary liquidator who has been appointed pursuant to the provision of Article 53-12, paragraph (2) (including the cases where it is applied mutatis mutandis pursuant to Article 180-5, paragraph (4)), any person who shall carry out the duties of a temporary committee member or any person who shall carry out the duties of a temporary executive officer or manager who has been appointed pursuant to the provision of Article 401, paragraph (3) of the same Act, as applied mutatis mutandis pursuant to Article 53-25, paragraph (2) (including the cases where it is applied mutatis mutandis pursuant to Article 53-27, paragraph (3)), or a Representative Person in Japan of a Foreign Life Insurance Company, etc. that transacts an Insurance Claim Trust Business, liquidator, commissioned company prescribed in Article 144, paragraph (1), as applied mutatis mutandis pursuant to Article 211, insurance administrator or manager, falls under any of the following items, he/she shall be punished by a non-penal fine of not more than one million yen:  - 日本法令外国語訳データベースシステム

７　第五項の規定により移行登記をした日前に引き受けた保険契約に係る業務及び財産の管理を行う移行法人は、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二十二、第二百七十二条の二十三、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、第八号」とあるのは「第二百七十二条の四第一項第八号」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」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「役員」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

(7) The Transferred Juridical Person who manages the business and property pertaining to the insurance contract underwritten before the day of the Transfer Register pursuant to the provision of paragraph (5) shall be deemed as a Small Amount and Short Term Insurance Provider, and the provisions of Article 272-22, Article 272-23, Article 272-25, paragraph (1), Article 272-26, and Article 272-27 of the New Insurance Business Act (including the penal provisions pertaining thereto) shall be applied. In this case, the term "items listed in following" and the term "cancel registration set forth in Article 272, paragraph (1)" 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)" and "order for abolishing of the business" respectively; the term "Article 272-4, paragraph (1), items (i) to (iv), items (vii) and (viii)" in item (i) of the same paragraph shall be deemed to be replaced with "Article 272-4, paragraph (1), item (viii)," the term "in the case where the Specified Insurer is no longer a small business, other laws and regulations" in item (iii) of the same paragraph shall be "laws and regulations," the term "documents included in each of the items in Article 272-2, paragraph (2)" in item (iv) of the same paragraph shall be deemed to be replaced with "insurance contract (including those relevant thereto)," the term "the director, executive officer, and accounting adviser or company auditor" and "laws and regulations in the case where it falls under any of the provisions in Article 272-4, paragraph (1), item (x), (a) to (f) inclusive" in paragraph (2) of the same Article shall be deemed to be replaced with "the officer" and "laws and regulations" respectively; the term "cancel 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," the term "the incorporator, the director at the incorporation, the executive officer at the incorporation, the company auditor at the incorporation, the director, the executive officer, the accounting advisor or the member who is supposed to carry out such duties and the auditor" in Article 333, paragraph (1) in the New Insurance Business Act shall be "the officer," and other necessary technical change in interpretation shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

第二百七十一条の三十　内閣総理大臣は、保険持株会社が法令、定款若しくは法令に基づく内閣総理大臣の処分に違反したとき、又は公益を害する行為をしたときは、当該保険持株会社に対しその取締役、執行役、会計参与若しくは監査役の解任その他監督上必要な措置を命じ、若しくは当該保険持株会社の第二百七十一条の十八第一項若しくは第三項ただし書の認可を取り消し、又は当該保険持株会社の子会社である保険会社に対しその業務の全部若しくは一部の停止を命ずることができる。この場合において、同条第一項の認可のうち設立に係るものは、当該認可を受けて設立された保険持株会社に対して与えられているものとみなす。例文帳に追加

Article 271-30 (1) The Prime Minister may, when an Insurance Holding Company has violated a law or regulation, its articles of incorporation or any disposition of the Prime Minister pursuant to a law or regulation, or has committed any act that harms the public interest, order the Insurance Holding Company to dismiss its directors, executive officers, accounting advisors or company auditors or to take necessary measures for the purpose of supervision, rescind the authorization given to the Insurance Holding Company under Article 271-18, paragraph (1) or the proviso to Article 271-18, paragraph (3), or order the subsidiary Insurance Company of the Insurance Holding Company to suspend its business in whole or in part. In this case, the authorization set forth in paragraph (1) of that Article that was granted for establishment of the Insurance Holding Company shall be deemed to be granted to the Insurance Holding Company established under the authorization.  - 日本法令外国語訳データベースシステム

２　会社法第三百四十二条（累積投票による取締役の選任）の規定は社員が特定目的会社の取締役を選任する場合について、同法第三百四十四条第一項及び第二項（会計監査人の選任に関する監査役の同意等）の規定は特定目的会社について、それぞれ準用する。この場合において、これらの規定中「株主総会」とあるのは「社員総会」と、同法第三百四十二条第三項中「第三百八条第一項」とあるのは「資産流動化法第五十九条第一項」と、「株式一株（単元株式数を定款で定めている場合にあっては、一単元の株式）」とあるのは「特定出資又は優先出資一口」と読み替えるものとする。例文帳に追加

(2) The provisions of Article 342 (Election of Directors by Cumulative Vote) of the Companies Act shall apply mutatis mutandis to cases where the members appoint the director of a Specific Purpose Company and Article 344(1) and (2) (Consent of Company Auditors to the Election of Accounting Auditors) of that Act shall apply mutatis mutandis to a Specific Purpose Company. In this case, the term "shareholders meeting" in these provisions shall be deemed to be replaced with "general meeting of members," and the phrases "Article 308(1)" and "for each one share the shareholder holds (or, in cases where the Share Units provided for in the articles of incorporation for each one unit of the shares the shareholder holds)" in Article 342(3) of that Act shall be deemed to be replaced with "Article 59(1) of the Asset Securitization Act" and "for each one unit of Specified Equity or Preferred Equity."  - 日本法令外国語訳データベースシステム

第五十二条の三十四　内閣総理大臣は、銀行持株会社が法令、定款若しくは法令に基づく内閣総理大臣の処分に違反したとき又は公益を害する行為をしたときは、当該銀行持株会社に対しその取締役、執行役、会計参与若しくは監査役の解任その他監督上必要な措置を命じ、若しくは当該銀行持株会社の第五十二条の十七第一項若しくは第三項ただし書の認可を取り消し、又は当該銀行持株会社の子会社である銀行に対しその業務の全部若しくは一部の停止を命ずることができる。この場合において、同条第一項の認可のうち設立に係るものは、当該認可を受けて設立された銀行持株会社に対して与えられているものとみなす。例文帳に追加

Article 52-34 (1) The Prime Minister may, if a Bank Holding Company has violated any laws and regulations, its articles of incorporation or a disposition given by the Prime Minister based on any laws and regulations or has committed an act that harms the public interest, order the Bank Holding Company to take necessary measures for the purpose of supervision, including dismissal of its director, executive officer, accounting advisor or company auditor, rescind the authorization set forth in Article 52-17(1) or the proviso to Article 52-17(3) granted to the Bank Holding Company, or order its subsidiary Bank to suspend the whole or part of its business. In this case, the authorization set forth in paragraph (1) of that Article that was granted for establishment of the Bank Holding Company shall be deemed to be granted to the Bank Holding Company established under the authorization.  - 日本法令外国語訳データベースシステム

２　前項の法人に対する新保険業法第二百七十二条の二第一項及び第二百七十二条の四第一項の規定の適用については、新保険業法第二百七十二条の二第一項第二号中「資本金の額又は基金の総額」とあるのは「出資の額又は基金の総額」と、同項第三号中「取締役及び監査役（委員会設置会社にあっては、取締役及び執行役）」とあるのは「役員」と、新保険業法第二百七十二条の四第一項第二号中「資本金の額又は基金の総額」とあるのは「出資の額又は基金の総額」と、「株式会社等」とあるのは「法人」と、同項第三号から第八号までの規定中「株式会社等」とあるのは「法人」と、同項第九号中「他に行う業務が第二百七十二条の十一第二項ただし書に規定する内閣府令で定める業務以外の業務である株式会社等又は当該他に行う」とあるのは「他に行う」と、「認められる株式会社等」とあるのは「認められる法人」と、同項第十号中「取締役、執行役、会計参与又は監査役」とあるのは「役員」と、「株式会社等」とあるのは「法人」と、同項第十一号中「株式会社等」とあるのは「法人」とする。例文帳に追加

(2) For the purpose of applying the provisions of Article 272-2, paragraph (1) and Article 272-4, paragraph (1) of the New Insurance Business Act to the juridical person in the preceding paragraph, the term "the amount of capital or the total amount of funds" in Article 272-2, paragraph (1), item (ii) of the New Insurance Business Act shall be deemed to be replaced with "the amount of contribution or the total amount of funds," the term "directors and company auditors (or, in a company with Committees, directors and executive officers)" in item (iii) of the same paragraph shall be deemed to be replaced with "officers," the term "whose capital or total funds" in Article 272-4, paragraph (1), item (ii) of the New Insurance Business Act shall be deemed to be replaced with "whose contribution or total funds," the term "Stock Company, etc." shall be deemed to be replaced with "juridical person," the term "Stock Company, etc." in the provisions of items (iii) to (viii) inclusive of the same paragraph shall be deemed to be replaced with "juridical person," the term "any other business than the businesses set forth in the proviso to Article 272-11, paragraph (2) to be specified by a Cabinet Office Ordinance, or." and the term "Stock Company, etc." in item (ix) of the same paragraph shall be deemed to be replaced with "any other business that" and "juridical person," respectively; the term "directors, executive officers, accounting advisers or company auditors" and "Stock Company, etc." in item (x) of the same paragraph shall be deemed to be replaced with "officers" and "juridical person," respectively, and the term "Stock Company, etc." in item (xi) of the same paragraph shall be deemed to be replaced with "juridical person."  - 日本法令外国語訳データベースシステム

第百七十七条　商業登記法第一条の三から第五条まで、第七条から第十五条まで、第十七条第一項、第二項及び第四項、第十八条から第十九条の二まで、第二十条第一項及び第二項、第二十一条から第二十七条まで、第三十三条、第三十四条、第四十六条第一項及び第二項、第四十七条第一項及び第三項、第五十一条から第五十五条まで、第六十四条、第七十条、第七十一条、第七十五条、第七十九条、第八十二条、第八十三条、第百三十二条から第百三十七条まで並びに第百三十九条から第百四十八条までの規定は、投資法人に関する登記について準用する。この場合において、同法第十五条中「第十七条」とあるのは「第十七条第一項、第二項及び第四項、第十八条」と、「第二十四条、第四十八条から第五十条まで（第九十五条、第百十一条及び第百十八条において準用する場合を含む。）、第五十一条第一項及び第二項、第五十二条、第七十八条第一項及び第三項、第八十二条第二項及び第三項、第八十三条、第八十七条第一項及び第二項、第八十八条、第九十一条第一項及び第二項、第九十二条」とあるのは「第二十四条」と、同法第十七条第四項中「事項又は前項の規定により申請書に記載すべき事項」とあるのは「事項」と、「前二項」とあるのは「同項」と、同法第二十四条第七号中「若しくは第三十条第二項若しくは」とあるのは「若しくは」と、同法第四十六条第一項中「株主全員若しくは種類株主全員」とあるのは「投資主全員」と、「取締役若しくは清算人」とあるのは「執行役員若しくは清算執行人」と、同条第二項中「株主総会若しくは種類株主総会、取締役会」とあるのは「投資主総会、役員会」と、同法第五十四条第一項中「取締役、監査役、代表取締役又は特別取締役（委員会設置会社にあつては、取締役、委員、執行役又は代表執行役）」とあるのは「執行役員又は監督役員」と、同条第二項及び第三項中「会計参与又は会計監査人」とあるのは「会計監査人」と、同条第二項第三号中「同法第三百三十七条第一項」とあるのは「投資法人法第百二条第一項」と、同法第五十五条第一項中「会社法第三百四十六条第四項」とあるのは「投資法人法第百八条第三項」と、同法第六十四条中「株主名簿管理人」とあるのは「投資主名簿等管理人（投資法人法第百六十六条第二項第八号に規定する投資主名簿等管理人をいう。）」と、「定款及びその者」とあるのは「その者」と、同法第七十条中「資本金の額」とあるのは「最低純資産額」と、「会社法第四百四十九条第二項」とあるのは「投資法人法第百四十二条第二項」と、同法第七十一条第三項中「会社法第四百七十八条第一項第一号」とあるのは「投資法人法第百五十一条第一項第一号」と、同法第七十五条中「会社法第五百七条第三項」とあるのは「投資法人法第百五十九条第三項」と、「承認」とあるのは「承認（同条第四項に規定する場合にあつては、同項の規定による投資主総会の承認）」と、同法第八十二条第三項中「第八十条又は前条」とあるのは「投資法人法第百七十四条又は第百七十五条」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 177 The provisions of Article 1-3 through Article 5, Article 7 through Article 15, Article 17, paragraph (1), paragraph (2), and paragraph (4), Article 18 through Article 19-2, Article 20, paragraph (1) and paragraph (2), Article 21 through Article 27, Article 33, Article 34, Article 46, paragraph (1) and paragraph (2), Article 47, paragraph (1) and paragraph (3), Article 51 through Article 55, Article 64, Article 70, Article 71, Article 75, Article 79, Article 82, Article 83, Article 132 through Article 137, and Article 139 through Article 148 of the Commercial Registration Act shall apply mutatis mutandis to the registration related to an Investment Corporation. In this case, the phrases "Article 17" and "Article 24, Article 48 to Article 50 inclusive (including the cases where applied mutatis mutandis pursuant to Article 95, Article 111 and Article 118), Article 51, paragraphs (1) and (2), Article 52, Article 78, paragraphs (1) and (3), Article 82, paragraphs (2) and (3), Article 83, Article 87, paragraphs (1) and (2), Article 88, Article 91, paragraphs (1) and (2), Article 92" in Article 15 of that Act shall be deemed to be replaced with "Article 17, paragraph (1), paragraph (2), and paragraph (4) and Article 18" and "Article 24" respectively, the phrase "or, the matters to be specified in a written application pursuant to the provision of the preceding paragraph" in Article 17, paragraph (4) of that Act shall be deleted, the phrase "the preceding two paragraphs" in said provision shall be deemed to be replaced with "that paragraph," the phrase "Article 30(2) or" in Article 24, item (vii) of that Act shall be deleted, the phrases "all shareholders or class shareholders" and "directors or liquidators" in Article 46, paragraph (1) of that Act shall be deemed to be replaced with "all Investors" and "executive liquidator(s) or liquidation supervisors" respectively, the phrase "a shareholders meeting, class shareholders meeting, board of directors" in paragraph (2) of that Article shall be deemed to be replaced with "an Investors' meeting, meeting of the board of officers," the phrase "a director, company auditor, representative director or special director (in the case of a company with committees, a director, committee member, executive officer or representative executive officer)" in Article 54, paragraph (1) of that Act shall be deemed to be replaced with "a corporate officer(s) or supervisory officers," the phrase "an accounting advisor or an accounting auditor" in paragraphs (2) and (3) of that Article shall be deemed to be replaced with "an accounting auditor," the phrase "Article 337, paragraph (1) of said Act" in Article 54, paragraph (2), item (iii) of the Commercial Registration Act shall be deemed to be replaced with "Article 102, paragraph (1) of the Investment Corporations Act," the phrase "Article 346, paragraph (4) of the Companies Act" in Article 55, paragraph (1) of the Commercial Registration Act shall be deemed to be replaced with "Article 108, paragraph (3) of the Investment Corporations Act," the phrase "an administrator of a shareholder registry" in Article 64 of the Commercial Registration Act shall be deemed to be replaced with "an Administrator of the Investors' Registry, etc. (meaning the Administrator of the Investors' Registry, etc. prescribed in Article 166, paragraph (2), item (viii) of the Investment Corporations Act)," the phrase "the articles of incorporation and" in said provision shall be deleted, the phrases "the amount of stated capital" and "Article 449, paragraph (2) of the Companies Act" in Article 70 of the Commercial Registration Act shall be deemed to be replaced with "the Minimum Net Assets" and "Article 142, paragraph (2) of the Investment Corporations Act" respectively, the phrase "Article 478, paragraph (1), item (i) of the Companies Act" in Article 71, paragraph (3) of the Commercial Registration Act shall be deemed to be replaced with "Article 151, paragraph (1), item (i) of the Investment Corporations Act," the phrase "approved under Article 507, paragraph (3) of the Companies Act" in Article 75 of the Commercial Registration Act shall be deemed to be replaced with "approved under Article 159, paragraph (3) of the Investment Corporations Act (in the case referred to in paragraph (4) of that Article, the approval of an Investors' meeting under that paragraph)", the phrase "Article 80 or the preceding Article" in Article 82, paragraph (3) of the Commercial Registration Act shall be deemed to be replaced with "Article 174 or Article 175 of the Investment Corporations 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

ハ　第百三十三条若しくは第百三十四条の規定により第三条第一項の免許を取り消され、第二百五条若しくは第二百六条の規定により第百八十五条第一項の免許を取り消され、第二百三十一条若しくは第二百三十二条の規定により第二百十九条第一項の免許を取り消され、第二百七十二条の二十六第一項若しくは第二百七十二条の二十七の規定により第二百七十二条第一項の登録を取り消され、若しくは第三百七条第一項の規定により第二百七十六条若しくは第二百八十六条の登録を取り消された場合又はこの法律に相当する外国の法令の規定により当該外国において受けている同種類の免許若しくは登録（当該免許又は登録に類する許可その他の行政処分を含む。）を取り消された場合において、その取消しの日前三十日以内にその会社の取締役、執行役、会計参与若しくは監査役又は日本における代表者であった者（これらに類する役職にあった者を含む。）でその取消しの日から五年を経過しない者例文帳に追加

(c) whose license under Article 3, paragraph (1) was rescinded pursuant to the provision of Article 133 or 134, whose license under Article 185, paragraph (1) was canceled pursuant to the provision of Article 205 or 206, whose license under Article 219, paragraph (1) was canceled pursuant to the provision of Article 231 or 232, whose registration under Article 272, paragraph (1) was canceled pursuant to the provision of Article 272-26, paragraph (1) or Article 272-27 or whose registration under Article 276 or 286 was canceled pursuant to the provision of Article 307, paragraph (1), or against whom a similar type of license or registration under the relevant provision of a foreign law or regulation equivalent to this Act (including any permission or other administrative disposition similar to such license or registration) was canceled in the foreign state concerned, and who had been a director, executive officer, accounting advisor or company auditor, or the Representative Person in Japan (including any similar post) of the company at any time during the 30 (thirty) days prior to the date of the cancellation, without five years having elapsed since the date of such cancellation;  - 日本法令外国語訳データベースシステム

７　附則第二条第一項又は第四項の規定により引き続き特定保険業を行う特定保険業者が保険契約の移転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二十九において準用する新保険業法第二編第七章第一節の規定（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、同条において準用する新保険業法第百三十六条第一項及び第三項中「移転会社及び移転先会社」とあるのは「移転先会社」と、新保険業法第二百七十二条の二十九において準用する新保険業法第百三十六条の二第一項中「取締役（委員会設置会社にあっては、執行役）」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、「前条第一項の株主総会等の会日の二週間前」とあるのは「第百三十五条第一項の契約に係る契約書（以下この節において「移転契約書」という。）の作成日」と、「第百三十五条第一項の契約に係る契約書その他の」とあるのは「移転契約書その他の」と、同条第二項中「移転会社の株主又は保険契約者」とあるのは「移転対象契約者」と、新保険業法第二百七十二条の二十九において準用する新保険業法第百三十八条中「第百三十六条第一項の決議があった時」とあるのは「移転契約書を作成した時」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

(7) When the Specified Insurer who continuously carries on the specified insurance business executes transfer of the insurance contract 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, the provisions of Part II, Chapter VII, Section 1 of the New Insurance Business Act (including the penal provisions pertaining thereto) shall be applied mutatis mutandis pursuant to Article 272-29 of the New Insurance Business Act. In this case, the term "Transferor Company and Transferee Company" in Article 136, paragraphs (1) and (3) of the New Insurance Business Act as applied mutatis mutandis in Article 272-29 shall be deemed to be replaced with "Transferee Company," the terms "The directors (or in a company with Committees, executive officers)" and "two weeks before of the date of Shareholders Meeting, etc. set forth in paragraph (1) of the preceding Article" in Article 136-2, paragraph (1) of the New Insurance Business Act as applied mutatis mutandis in Article 272-29 of the New Insurance Business Act shall be deemed to be replaced with "the officers (including representative persons or administrators of an association or foundation that is not a juridical person)" and "the date of preparation of the Transfer Agreement concluded under Article 135, paragraph (1) (hereinafter referred to as "Transfer Agreement" in this Section)," respectively; the term "the Transfer Agreement concluded under Article 135, paragraph (1) and other" shall be deemed to be replaced with "Transfer Agreement and other," the term "A shareholder or Policyholder of the Transferor Company" in paragraph (2) of the same Article shall be deemed to be replaced with "Affected Policyholders," the term "the time of the adoption of the resolution under Article 136, paragraph (1)" in Article 138 of the New Insurance Business Act as applied mutatis mutandis pursuant to Article 272-29 of the New Insurance Business Act shall be deemed to be replaced with "the time of the creation of Transfer Agreement," the term "the incorporator, the director at the incorporation, the executive officer at the incorporation, the company auditor at the incorporation, the director, the executive officer, the accounting advisor or the member who is supposed to carry out such duties and the company auditor" in Article 333, paragraph (1) in the New Insurance Business Act shall be deemed to be replaced with "the officer"; any technical change in interpretation required 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

３　会社法第二百十三条（第一項第二号及び第三号を除く。）、第五百八十三条（第二項を除く。）及び第五百九十七条の規定は、有限責任監査法人の社員について準用する。この場合において、同法第二百十三条第一項第一号中「法務省令」とあるのは「内閣府令」と、同条第二項第一号中「第二百七条第二項」とあるのは「公認会計士法第三十四条の二十三第一項において準用する第二百七条第二項」と、同項及び同条第四項中「現物出資財産」とあるのは「金銭以外の財産」と、同項第一号中「取締役等」とあるのは「有限責任監査法人の社員」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

(3) The provisions of Article 213 (excluding paragraph (1)(ii) and (iii)), Article 583 (excluding paragraph (2)) and Article 597 of the Companies Act shall apply mutatis mutandis to partners of limited liability audit corporations. In this case, the term "Ordinance of the Ministry of Justice" in Article 213(1)(i) of the Companies Act shall be deemed to be replaced with "Cabinet Office Ordinance," the term "Article 207(2)" in paragraph (2)(i) of the same Article shall be deemed to be replaced with "Article 207(2) as applied mutatis mutandis pursuant to Article 34-23(1) of the Certified Public Accountants Act," the term "Properties Contributed in Kind" in the same paragraph and paragraph (4) of the same Article shall be deemed to be replaced with "property other than money" and the term "Directors, etc." in item (i) of the same paragraph shall be deemed to be replaced with "Partners of the limited liability audit corporation," and any other necessary technical replacement of terms shall be specified by Cabinet Order.  - 日本法令外国語訳データベースシステム