「分国法」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

1536年には分国法の塵芥集を制定。例文帳に追加

In 1536, Tanemune enacted Jinkaishu, one of bunkokuho (a law established by a sengoku-daimyo in its own domain).  - Wikipedia日英京都関連文書対訳コーパス

二　特殊関係内国法人　特定内国法人又は特定内国法人からその資産及び負債の大部分の移転を受けたものとして政令で定める内国法人をいう。例文帳に追加

(ii) Specially-related domestic corporation: A specified domestic corporation, or a domestic corporation specified by a Cabinet Order as a corporation that has received the transfer of the majority of assets and liabilities from a specified domestic corporation  - 日本法令外国語訳データベースシステム

租税特別措置法（非居住者、外国法人関連部分）例文帳に追加

Act on Special Measures Concerning Taxation (Limited to the provisions related to nonresidents and foreign corporations)  - 日本法令外国語訳データベースシステム

租税特別措置法施行令（非居住者、外国法人関連部分）例文帳に追加

Order for Enforcement of the Act on Special Measures Concerning Taxation (Limited to the provisions related to nonresidents and foreign corporations)  - 日本法令外国語訳データベースシステム

租税特別措置法施行令（非居住者，外国法人関連部分）例文帳に追加

Order for Enforcement of the Act on Special Measures Concerning Taxation (Limited to the provisions related to nonresidents and foreign corporations)  - 日本法令外国語訳データベースシステム

所得税法施行令（非居住者、外国法人関連部分）例文帳に追加

Order for Enforcement of the Income Tax Act (Limited to the provisions related to nonresidents and foreign corporations)  - 日本法令外国語訳データベースシステム

ニ　内国法人に係る第四条第二号に掲げる持分例文帳に追加

(d) Equities listed in Article 4(ii) which pertain to domestic corporations  - 日本法令外国語訳データベースシステム

ニ　内国法人に係る第十一条第三号に掲げる持分例文帳に追加

(d) Equities listed in Article 11(iii) which pertain to domestic corporations;  - 日本法令外国語訳データベースシステム

所得税法施行規則（非居住者，外国法人関連部分）例文帳に追加

Ordinance for Enforcement of the Income Tax Act (Limited to the provisions related to nonresidents and foreign corporations)  - 日本法令外国語訳データベースシステム

六角氏式目（ろっかくししきもく）は、戦国時代の分国法の一つ。例文帳に追加

Rokkakushi Shikimoku was one of the bunkokuho (the law individual sengoku-daimyo enforced in their own domain) in the Sengoku period.  - Wikipedia日英京都関連文書対訳コーパス

他の分国法と異なり、大名の権力を制限するものとなっている。例文帳に追加

Unlike other bunkokuho, Rokkakushi Shikimoku restricted the authority of daimyo (Japanese feudal lords).  - Wikipedia日英京都関連文書対訳コーパス

一　当該外国法人税の額のうち適用事業年度においてその内国法人が納付する控除対象外国法人税の額とみなされた部分の金額例文帳に追加

(i) The part of the said amount of foreign corporation tax that was deemed to be the amount of creditable foreign corporation tax payable by the domestic corporation in the applicable business year  - 日本法令外国語訳データベースシステム

一　当該外国法人税の額のうち適用連結事業年度においてその内国法人が納付する個別控除対象外国法人税の額とみなされた部分の金額例文帳に追加

(i) The part of the said amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by the domestic corporation in the applicable consolidated business year  - 日本法令外国語訳データベースシステム

一　外国法人と内国法人との間に当該外国法人が当該内国法人の発行済株式等の総数又は総額の百分の八十以上の数又は金額の株式を直接又は間接に保有する関係がある場合における当該関係（次号に掲げる関係に該当するものを除く。）例文帳に追加

i) When there is a relationship between a foreign corporation and a domestic corporation whereby the said foreign corporation directly or indirectly holds 80 percent or more of the total number or total amount of the said domestic corporation's issued shares, etc., the said relationship (excluding relationships falling under the category of relationships listed in the next item  - 日本法令外国語訳データベースシステム

一　当該他の外国法人の株主等である外国法人の発行済株式等の百分の五十を超える数又は金額の株式等が前項第一号及び第二号に掲げる外国法人によつて所有されている場合　当該株主等である外国法人の有する当該他の外国法人の株式等の数又は金額が当該他の外国法人の発行済株式等のうちに占める割合（当該株主等である外国法人が二以上ある場合には、当該二以上の株主等である外国法人につきそれぞれ計算した割合の合計割合）例文帳に追加

i) Where a foreign corporation listed in item (i) and item (ii) of the preceding paragraph holds over 50 percent of the number or the amount of the issued shares, etc. of a foreign corporation which is a shareholder, etc. of the said other foreign corporation: The ratio of the number or the amount of the shares, etc. of the said other foreign corporation held by the said foreign corporation which is a shareholder, etc. out of the total issued shares, etc. of the said other foreign corporation (where there are two or more such foreign corporations which are shareholders, etc., the sum of the ratios calculated for each of them  - 日本法令外国語訳データベースシステム

四　特定外国親法人等　外国法人で、内国法人との間に、当該外国法人が当該内国法人の発行済株式等の総数又は総額の百分の八十以上の数又は金額の株式を直接又は間接に保有する関係その他の政令で定める関係のあるもののうち、特定軽課税外国法人に該当するものをいう。例文帳に追加

(iv) Specified foreign parent corporation, etc.: A foreign corporation which has a relationship with a domestic corporation whereby the said foreign corporation directly or indirectly holds shares that account for 80 percent or more of the total number or total amount of issued shares, etc. of the said domestic corporation, and which falls under the category of specified foreign corporation with less tax burden  - 日本法令外国語訳データベースシステム

二　当該居住者により所有される外国法人の株式の数若しくは出資の金額の当該外国法人の発行済株式の総数若しくは出資の金額の総額に占める割合が百分の十以上である外国法人及びこれに準ずるものとして財務省令で定める外国法人の発行に係る証券の取得又はこれらの外国法人に対する金銭の貸付け例文帳に追加

(ii) Acquisition of securities issued by the foreign corporation, for which the number of shares held by the resident or the amount of contribution thereof made by the resident accounts for not less than one-tenth of the total number of issued shares of the foreign corporation or the total amount of contribution thereof, or by the foreign corporation specified by the Ordinance of the Ministry of Finance as equivalent to such foreign corporation, or loan of money to such foreign corporation  - 日本法令外国語訳データベースシステム

天文22年（1553年）、今川氏の分国法である今川仮名目録追加21箇条の制定。例文帳に追加

In 1553 he established 21 articles of Imagawa Kana Mokuroku Tsuika (expanding on the Imagawa family rules), which is bunkokuho (the law individual sengoku-daimyo enforced in their own domain) of the Imagawa territory.  - Wikipedia日英京都関連文書対訳コーパス

鎌倉幕府の「御成敗式目」と並び戦国大名の分国法にも影響する。例文帳に追加

Along with the Goseibai-shikimoku of the Kamakura bakufu, it also had influence on the provincial codes established by daimyo (Japanese territorial lord) in the Sengoku Period.  - Wikipedia日英京都関連文書対訳コーパス

分国法として知られる大内家壁書の多くはこの時期に作られたという。例文帳に追加

It is said that most of the wall writing, the laws individual sengoku-daimyo enforced in their own domain, of the Ouchi clan, known as Bunkokuho', were made during this period.  - Wikipedia日英京都関連文書対訳コーパス

同年、分国法である甲州法度之次第（信玄家法）を定める。例文帳に追加

In the same year, he established Koshu Hatto no Shidai (the Laws of the Province of Kai) (Shingen kaho (the law in Koshu which was enforced by Shingen)) as bunkokuho (the law individual sengoku-daimyo enforced in their own domain).  - Wikipedia日英京都関連文書対訳コーパス

翌年には、六角氏の分国法である六角氏式目に署名した。例文帳に追加

The next year, he signed the Rokkaku clan shikimoku (a code of laws) which was the clan's bunkokuho (a statute imposed by a warlord).  - Wikipedia日英京都関連文書対訳コーパス

稙宗が定めた分国法『塵芥集』においても洞の概念を強く打ち出している。例文帳に追加

"Jinkaishu," a bunkokuho (a law individual Sengoku daimyo enforced in their own domains) established by Tanemune, stressed the notion of Utsuro.  - Wikipedia日英京都関連文書対訳コーパス

戦国大名の分国法などでも禁止行為の代表として挙げられている。例文帳に追加

In the territorial laws propagated by Sengoku daimyos (Japanese territorial lords in the Sengoku period), they were listed on the top of prohibited behaviors.  - Wikipedia日英京都関連文書対訳コーパス

更に戦国時代(日本)に今川氏が作成した分国法も「今川仮名目録」と呼ぶ。例文帳に追加

The law of the domain (bunkokuho) which the Imagawa clan established during the Warring States period (Japan) was also called "Imagawa Kana Mokuroku."  - Wikipedia日英京都関連文書対訳コーパス

孝景は分国法である『朝倉敏景十七ヶ条』を制定した。例文帳に追加

Takakage established bunkokuho (an autonomous law that individual sengoku daimyo enforced in their own domain of provincial control) called "The seventeen articles of Toshikage ASAKURA."  - Wikipedia日英京都関連文書対訳コーパス

また国内では分国法を定めて、今川氏を戦国大名に発展させた。例文帳に追加

He established bunkokuho (the law individual sengoku-daimyo enforced in their own domain) and the Imagawa clan became daimyo (Japanese territorial lord).  - Wikipedia日英京都関連文書対訳コーパス

１０　第一項から第四項まで及び第六項から前項までの規定は、国内において事業を行う外国法人が支払う負債の利子等（国内において行う事業に係るものに限る。）について準用する。この場合において、第一項中「当該内国法人」とあるのは「当該外国法人」と、「利子等を」とあるのは「利子等（当該外国法人が国内において行う事業（以下この項及び第三項において「国内事業」という。）に係るものに限る。以下この項及び次項において同じ。）を」と、「負債に」とあるのは「負債（国内事業に係るものに限る。次項において同じ。）に」と、「資本持分」とあるのは「資本持分（国内事業に係るものに限る。次項及び第三項において同じ。）」と、「基因となるものに限る。次項及び第三項」とあるのは「基因となるもので、かつ、国内事業に係るものに限る。次項」と、「自己資本の額」とあるのは「自己資本の額（国内事業に係るものに限る。次項及び第三項において同じ。）」と、第二項中「内国法人」とあるのは「外国法人」と、第三項中「内国法人は」とあるのは「外国法人は」と、「内国法人に」とあるのは「外国法人に」と、「内国法人の」とあるのは「外国法人の」と、「内国法人と」とあるのは「外国法人の国内事業と」と、「総負債」とあるのは「総負債（負債の利子等の支払の基因となるものに限る。）」と、第四項第一号中「外国法人」とあるのは「他の外国法人」と、「内国法人」とあるのは「外国法人」と、同項第二号及び第六号中「内国法人」とあるのは「外国法人」と読み替えるものとする。例文帳に追加

(10) The provisions of paragraph (1) to paragraph (4) and paragraph (6) to the preceding paragraph shall apply mutatis mutandis to interest on liabilities, etc. paid by a foreign corporation that conducts a business in Japan (such interest on liabilities, etc. shall be limited to that pertaining to the business conducted in Japan). In this case: in paragraph (1), the phrase "the said domestic corporation" shall be deemed to be replaced with "the said foreign corporation," the term "interest on liabilities, etc." shall be deemed to be replaced with "interest on liabilities, etc. (limited to that pertaining to the business conducted by the said foreign corporation in Japan (hereinafter referred to in this paragraph and paragraph (3) as "business in Japan"; hereinafter the same shall apply in this paragraph and the next paragraph)", the term "liabilities" shall be deemed to be replaced with "liabilities (limited to those arising from the business in Japan; the same shall apply in the next paragraph)", the term "equity interest" shall be deemed to be replaced with "equity interest (limited to that pertaining to the business in Japan; the same shall apply in the next paragraph and paragraph (3)", the phrase "limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)" shall be deemed to be replaced with "limited to those which can be the cause of payment of interest on liabilities, etc. and pertain to the business in Japan; hereinafter the same shall apply in the next paragraph", and the term "amount of equity capital" shall be deemed to be replaced with "amount of equity capital (limited to that pertaining to the business in Japan; hereinafter the same shall apply in the next paragraph and paragraph (3)"; in paragraph (2), the term "domestic corporation" shall be deemed to be replaced with "foreign corporation"; in paragraph (3), the term "domestic corporation" shall be deemed to be replaced with "foreign corporation", the phrase "related to the said domestic corporation" shall be deemed to be replaced with "related to the said foreign corporation", the phrase "of the said domestic corporation" shall be deemed to be replaced with "of the said foreign corporation", the phrase "as the said domestic corporation's business" shall be deemed to be replaced with "as the said foreign corporation's business in Japan", the term "total liabilities" shall be deemed to be replaced with "total liabilities (limited to those which can be the cause of payment of interest on liabilities, etc."; in paragraph (4)(i), the term "foreign corporation" shall be deemed to be replaced with "another foreign corporation", the term "domestic corporation" shall be deemed to be replaced with "foreign corporation"; in paragraph (4)(ii) and (vi), the term "domestic corporation" shall be deemed to be replaced with "foreign corporation".  - 日本法令外国語訳データベースシステム

３　特定外国子会社等につきその課税対象年度の所得に対して課された外国法人税の額のうち、法第六十六条の七第一項の規定により当該特定外国子会社等に係る内国法人が納付する同項に規定する控除対象外国法人税の額（以下この条において「控除対象外国法人税の額」という。）とみなされる金額は、次の各号に掲げる外国法人税の区分に応じそれぞれその内国法人の当該各号に定める事業年度においてその内国法人が納付することとなるものとみなす。例文帳に追加

(3) Out of the amount of foreign corporation taxes that were imposed on a specified foreign subsidiary company, etc. on its income for a taxable business year, the amount deemed to be the amount of creditable foreign corporation taxes prescribed in Article 66-7(1) of the Act that shall be paid by a domestic corporation related to the said specified foreign subsidiary company, etc., pursuant to the provisions of the said paragraph, (hereinafter referred to as the "amount of creditable foreign corporation taxes" in this Article) shall be deemed to be payable by the domestic corporation in a business year specified respectively in the following items for the category of foreign corporation taxes listed in the relevant items:  - 日本法令外国語訳データベースシステム

第二十二条　不法行為について外国法によるべき場合において、当該外国法を適用すべき事実が日本法によれば不法とならないときは、当該外国法に基づく損害賠償その他の処分の請求は、することができない。例文帳に追加

Article 22 (1) In the case where a tort shall be governed by a foreign law, if facts to which the foreign law should be applied do not constitute a tort under Japanese law, no claim under the foreign law may be made for damages or any other remedies.  - 日本法令外国語訳データベースシステム

２　不法行為について外国法によるべき場合において、当該外国法を適用すべき事実が当該外国法及び日本法により不法となるときであっても、被害者は、日本法により認められる損害賠償その他の処分でなければ請求することができない。例文帳に追加

(2) In the case where a tort shall be governed by a foreign law, even if facts to which the foreign law should be applied constitute a tort both under the foreign law and Japanese law, the victim may make a claim only for damages or any other remedies that may be permitted under Japanese law.  - 日本法令外国語訳データベースシステム

三　前二号に掲げる外国法人がその発行済株式等の百分の五十を超える数又は金額の株式等を直接又は間接に保有する外国法人（前二号に掲げる外国法人に該当するもの及び特殊関係株主等に該当するものを除く。）例文帳に追加

(iii) A foreign corporation, over 50 percent of the number or the amount of whose issued shares, etc. are held directly or indirectly by a foreign corporation listed in the preceding two items (excluding a foreign corporation falling under the category of a foreign corporation listed in the preceding two items and a foreign corporation falling under the category of a specially-related shareholder, etc.).  - 日本法令外国語訳データベースシステム

ハ　当該内国法人の役員の二分の一以上又は代表する権限を有する役員が、当該外国法人の役員若しくは使用人を兼務している者又は当該外国法人の役員若しくは使用人であつた者であること。例文帳に追加

(c) The fact that 50 percent or more of the officers or officers with the representative authority of the said domestic corporation are persons who double as the said foreign corporation's officers or employees or who were formerly the said foreign corporation's officers or employees.  - 日本法令外国語訳データベースシステム

二　当該減額があつた後の当該外国法人税の額につき適用事業年度において法第六十六条の七第一項の規定を適用したならばその内国法人が納付する控除対象外国法人税の額とみなされる部分の金額例文帳に追加

(ii) The part that shall be deemed to be the amount of creditable foreign corporation tax payable by the domestic corporation when the provisions of Article 66-7(1) of the Act are applied in the applicable business year to the said amount of foreign corporation tax after the reduction.  - 日本法令外国語訳データベースシステム

二　当該減額があつた後の当該外国法人税の額につき適用連結事業年度において法第六十八条の九十一第一項の規定を適用したならばその内国法人が納付する個別控除対象外国法人税の額とみなされる部分の金額例文帳に追加

(ii) The part that shall be deemed to be the amount of individually creditable foreign corporation tax payable by the domestic corporation when the provisions of Article 68-91(1) of the Act are applied in the applicable consolidated business year to the said amount of foreign corporation tax after the reduction.  - 日本法令外国語訳データベースシステム

一　二の内国法人のいずれか一方の内国法人が他方の内国法人の発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式を直接又は間接に保有する関係がある場合における当該関係（次号に掲げる関係に該当するものを除く。）例文帳に追加

i) When there is a relationship whereby either of two domestic corporations directly or indirectly holds over 50 percent of the total number or total amount of the other domestic corporation's issued shares, etc., the said relationship (excluding relationships falling under the category of relationships listed in the next item  - 日本法令外国語訳データベースシステム

二　法人税法第百四十一条第二号又は第三号に掲げる外国法人が発行した一般民間国外債につき居住者又は内国法人に対して支払をする利子の金額のうちこれらの外国法人のこれらの号に規定する事業に帰せられる部分の金額例文帳に追加

(ii) The part of the amount equivalent to the interest to be paid to a resident or a foreign corporation with regard to the general foreign private bonds issued by a foreign corporation listed in Article 141, item (ii) or item (iii) of the Corporation Tax Act, which is attributed to business conducted by said foreign corporation as prescribed in these items  - 日本法令外国語訳データベースシステム

第九条　外国法人に対しては、各事業年度の所得のうち第百四十一条各号（外国法人に係る法人税の課税標準）に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得に係る所得について、各事業年度の所得に対する法人税を課する。例文帳に追加

Article 9 A foreign corporation shall have corporation tax imposed on income for each business year with respect to income for each business year categorized as domestic source income listed in each item of Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) for the category of foreign corporation listed in the relevant item.  - 日本法令外国語訳データベースシステム

三　もつぱら又は主として一の外国法人（その外国法人の主要な株主等その他その外国法人と特殊の関係のある者を含む。）のために、常習的に、その事業に関し契約を締結するための注文の取得、協議その他の行為のうちの重要な部分をする者例文帳に追加

(iii) A person who regularly performs, on behalf of, either solely or mainly, a single foreign corporation (including major shareholders, etc. of the foreign corporation or other persons who have special relationships with the foreign corporation) an essential part of the receipt of an order, negotiation or any other act for concluding contracts for its business.  - 日本法令外国語訳データベースシステム

二　当該他の外国法人の株主等である外国法人（前号に掲げる場合に該当する同号の株主等である外国法人を除く。）と前項第一号及び第二号に掲げる外国法人との間にこれらの者と株式等の所有を通じて連鎖関係にある一又は二以上の外国法人（以下この号において「出資関連外国法人」という。）が介在している場合（出資関連外国法人及び当該株主等である外国法人がそれぞれその発行済株式等の百分の五十を超える数又は金額の株式等を同項第一号及び第二号に掲げる外国法人又は出資関連外国法人（その発行済株式等の百分の五十を超える数又は金額の株式等が同項第一号及び第二号に掲げる外国法人又は他の出資関連外国法人によつて所有されているものに限る。）によつて所有されている場合に限る。）　当該株主等である外国法人の有する当該他の外国法人の株式等の数又は金額が当該他の外国法人の発行済株式等のうちに占める割合（当該株主等である外国法人が二以上ある場合には、当該二以上の株主等である外国法人につきそれぞれ計算した割合の合計割合）例文帳に追加

(ii) Where a single foreign corporation or two or more foreign corporations intervene(s) between a foreign corporation which is a shareholder, etc. of the said other foreign corporation (excluding a foreign corporation which is a shareholder, etc. set forth in the preceding item falling under the case listed in the said item) and a foreign corporation listed in item (i) and item (ii) of the preceding paragraph and has(have) a linkage with them through holding the shares, etc. (hereinafter referred to as a "capital contribution-related foreign corporation(s)" in this item) (limited to the case where over 50 percent of the number or the amount of the issued shares, etc. of each of a capital contribution-related foreign corporation(s) and the said foreign corporation which is a shareholder, etc. are held by a foreign corporation listed in item (i) and item (ii) of the said paragraph or a capital contribution-related foreign corporation(s) (such foreign corporation or capital contribution-related foreign corporation(s) shall be limited to those over 50 percent of the number or the amount of whose issued shares, etc. are held by a foreign corporation listed in item (i) and item (ii) of the said paragraph or other capital contribution-related corporation(s))): The ratio of the number or the amount of the shares, etc. of the said other foreign corporation held by the said foreign corporation which is a shareholder, etc. out of the total issued shares, etc. of the said other foreign corporation (where there are two or more such foreign corporations which are shareholders, etc., the sum of the ratios calculated for each of them).  - 日本法令外国語訳データベースシステム

二　特定支配関係　一方の内国法人と他方の内国法人との間にいずれか一方の内国法人が他方の内国法人の発行済株式又は出資（自己が有する自己の株式を除く。以下この項において「発行済株式等」という。）の総数又は総額の百分の五十を超える数又は金額の株式を直接又は間接に保有する関係その他の政令で定める関係をいう。例文帳に追加

(ii) Specified controlling interest: A relationship between two domestic corporations whereby either domestic corporation holds, directly or indirectly, shares that account for more than 50 percent of the total number or total amount of issued shares of or capital contributions to the other domestic corporation (excluding the shares or capital contributions held by the other corporation; hereinafter referred to in this paragraph as "issued shares, etc.") or any other special relationship specified by a Cabinet Order  - 日本法令外国語訳データベースシステム

イ　外国法人の発行する株式、新株予約権、新株予約権付社債等若しくは指定有価証券若しくは外国法人の持分又はこれらに類似するものの取得及び保有例文帳に追加

(a) Acquisition and holding of shares, Share Options, Bond with Share Options, Etc., Designated Securities issued by a foreign juridical person, or, equity shares in a foreign juridical person, or instruments similar to the same.  - 日本法令外国語訳データベースシステム

二　直接及び間接の外国関係会社株式等の保有割合が百分の五以上である一の同族株主グループに属する内国法人（前号に掲げる内国法人を除く。）例文帳に追加

(ii) A domestic corporation that belongs to a family shareholder group whose direct and/or indirect ownership ratio for shares, etc. of the foreign affiliated company is five percent or more (excluding the domestic corporation listed in the preceding item).  - 日本法令外国語訳データベースシステム

一　前項に規定する間接保有株式等保有割合が百分の八十以上である場合における同項第一号に規定する株主等である外国法人に該当する外国法人例文帳に追加

(i) A foreign corporation falling under the category of a foreign corporation which is a shareholder, etc. prescribed in item (i) of the preceding paragraph, where the ratio of the shares, etc. held indirectly as prescribed in the said paragraph is 80 percent or more  - 日本法令外国語訳データベースシステム

一　当該外国法人税の額のうち適用連結事業年度においてその連結法人が納付する個別控除対象外国法人税の額とみなされた部分の金額例文帳に追加

(i) The part of the said amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by the consolidated corporation in the applicable consolidated business year  - 日本法令外国語訳データベースシステム