「加規」に関連した英語例文の一覧と使い方(164ページ目) - Weblio英語例文検索

法第百六十八条第二項の主務省令で定める書類は、次に掲げるもの（官公署が証明す る書類の場合には、許可の申請の日前三月以内に作成されたものに限る。）とする。一登記事項証明書 二直前事業年度の計算書類等及びその附属証明書 三業務開始後三年間における収支の見込みを記載した書面 四主要株主（総株主の議決権（法第八十六条第一項に規定する議決権をいう。以下 この号において同じ。）の百分の十以上の議決権を保有している株主をいう。以下同 じ。）の氏名又は商号若しくは名称、住所又は所在地及びその保有する議決権の数を 記載した書面 五 親法人等（商品取引清算機関の総株主の議決権（前号に規定する議決権をいう。） の過半数を保有している法人その他の団体をいう。）及び子法人等（商品取引清算機 - 139 - 関が総株主等（令第七条第一項第三号 に規定する総株主等をいう。）の議決権（令 第七条第一項第三号 に規定する議決権をいう。）の過半数を保有している法人その 他の団体をいう。）の概要を記載した書面 六法第十五条第二項第一号ハからホまで又はリのいずれにも該当しないことを誓約 する書面 七次に掲げる場合に応じ、それぞれ次に定める書面 イ役員が外国人である場合当該役員の住民票の写し等、履歴書及びその者が法第 十五条第二項第一号イからルまでのいずれにも該当しないことを誓約する書面 ロ役員が法人である場合当該役員の登記事項証明書、沿革を記載した書面及び法 第十五条第二項第一号ヲに該当しないことを誓約する書面 ハ役員が外国人又は法人でない場合当該役員の住民票の写し等、履歴書、その者 が法第十五条第二項第一号イ及びロに該当しない旨の官公署の証明書並びにその 者が同号ハからルまでのいずれにも該当しないことを誓約する書面 九創立総会を開催した場合には、創立総会の議事録 十清算参加者の氏名又は商号若しくは名称及び主たる事務所又は本店の所在地を記載 した書面 十一清算参加者が許可の申請の日前三十日以内に様式第一号により作成したその者の 純資産額に関する調書 十二商品取引債務引受業において電子情報処理組織を使用する場合には、当該電子情 報処理組織の概要、設置場所、容量及び保守の方法並びに当該電子情報処理組織に 異常が発生した場合の対処方法を記載した書類 十三その他法第百六十九条第一項に掲げる基準に適合しているかどうかについての 認定の参考となるべき事項を記載した書面例文帳に追加

The documents specified by an ordinance of the competent ministry set forth in Article 168, paragraph 2 of the Act shall be as follows (in the case of a certification issued by a public agency, limited to documents prepared within three months prior to the date of filing the application): (i) a certificate of the registered matters of the company; (ii) the accounting documents, etc. for the most recent business year and related detailed certifications; (iii) a document stating the estimated income for the three years after the commencement of the business; (iv) a document stating the name or trade name of the major shareholder (which means a shareholder holding 10 percent or more of the voting rights [which means a voting right prescribed in Article 86, paragraph 1 of the Act; hereinafter the same shall apply in this item] of total shareholders; hereinafter the same shall apply), the address or location and the number of voting rights that the major shareholder holds;(v) a document giving a description of a parent juridical person, etc. (which means a juridical person or other organization that holds the majority of voting rights [which is a voting right as prescribed in the preceding item] of the total shareholders of a Commodity Clearing Organization) and subsidiary juridical person(s), etc. (which means a juridical person or other organization that holds the majority of the voting rights [which means the voting rights prescribed in Article 7, paragraph 1, item 3 of the Ordinance] of the total shareholders, etc. [which means the total shareholders, etc. prescribed in Article 7, paragraph 1, item 3 of the Ordinance] of a Commodity Clearing Organization); (vi) a sworn, written document stating that the Commodity Clearing Organization is not subject to any of the provisions of (c) through (e) or (i) of Article 15, paragraph 2, item 1 of the Act;(vii) a document specified as follows corresponding to each case: (a) in the case where an officer is a foreign national: a copy of the residence certificate, etc., and the curriculum vitae of said officer, and a sworn, written statement by that person that such person is not subject to any of the provisions of Article 15, paragraph 2, item 1, (a) through (k) of the Act;(b) in the case where an officer is a juridical person: a certificate of the registered matters of said officer, a document stating the corporate development, and a sworn, written statement by that person that such person is not subject to the provisions of Article 15, paragraph 2, item 1, (l) of the Act;(c) in the case where an officer is neither a foreign national nor a juridical person: a copy of the residence certificate, etc., and the curriculum vitae of said officer; a certification issued by a public agency that such person is not subject to the provisions of Article 15, paragraph 2, item 1, (a) and (b); and a sworn, written statement by that person that such person is not subject to any of the provisions of (c) through (k) of the same item; (viii) a document stating the status of securing employees who have the knowledge and experience pertaining to the Business of Assuming Commodity Transaction Debts and the status of the assignment of such employees; (ix) in the case where an organizational general meeting is held, the minutes of the organizational general meeting; (x) a document stating the names or trade names of Clearing Participants, and the addresses of the principal offices or head offices; (xi) records prepared by Clearing Participants according to Form No. 1 within 30 days prior to the filing of the application and pertaining to such persons’ net assets; (xii) in the case where an electronic data processing system is used for the Business of Assuming Commodity Transaction Debts, a document giving a description, installation location, capacity, and maintenance system of said electronic data processing system, and the process for responding in the event of the failure of said electronic data processing system; (xiii) other documents stating the matters to be referenced for approval as to whether the organization conforms to the standards set forth in Article 169, paragraph 1 of the Act.  - 経済産業省

登録官は、完全な明細書が提出されたあらゆる出願につき審査官へ付託するものとし、次に掲げる(a)から(h)の各号に該当する旨が審査官報告書において報告される場合、登録官は、出願の受理を拒否すること、又は、出願審査を行う前に、願書、明細書若しくは図面の補正を求めることができ、後者の場合、登録官がそのように命ずるとき、出願の日付は当該補正の要件が満たされた日とする。発明の本質又は実施方法が、完全な明細書中に具体的に記述されておらず、確認されないとき。願書、明細書及び図面が所定の方式で作成されていないとき。明細書の名称は発明の要旨を十分に示していないとき。請求項の記載は発明を十分に定義していないとき。又は、完全な明細書が仮明細書の後に提出された場合、完全な明細書に具体的に記載された発明が仮明細書の記載と本質的に同一ではないとき。記載され請求されている発明が一見して新規の製造又は改良の方法ではない。明細書が2 以上の発明に係わるものであるとき。又は、第78A 条により優先権を主張する出願の場合、優先権主張の基礎とされているバングラデシュ国外で行われた出願において提出された明細書で開示されている発明より本質的に広い、又は本質的に異なる発明が明細書に記載され請求されているとき。又は、第15A 条による特許追加出願の場合、明細書に記載され請求される発明が原明細書に記載され請求される発明の改良又は修正ではないとき。ただし、明細書が2 以上の発明から成る場合、当該出願は、登録官又は出願人がそのように求めるとき、1 発明に限定されるものとし、その他の発明は新規出願の対象とすることができる。当該新規出願は実質的な出願として手続きを進め、原出願が受理される前に行われるこのような新規出願につき、原出願の日又は自己が定めるそれ以降の日付を付すよう登録官は自己の裁量において指示することができ、当該新規出願は、本法の適用上、当該指示に従い付与された日付に出願されたものとみなされる。ただし、さらに、完全な明細書が仮明細書の後に提出された場合、登録官は、出願人がそのように求めれば、仮明細書を取り消し、出願は完全な明細書が提出された日付に行われたとみなすよう命じることができ、そのように当該出願の手続きを進めることができる。例文帳に追加

The Registrar shall refer to an examiner every application in respect of which a complete specification has been filed and if satisfied on the report of the examiner that- the nature of the invention or the manner in which it is to be performed is not particularly described and ascertained in the complete specification, or the application, specification and drawings have not been prepared in the prescribed manner, or the title of the specification does not sufficiently indicate the subject-matter of the invention, or the statement of claim does not sufficiently define the invention, or where a complete specification has been left after a provisional specification, the invention particularly described in the complete specification is not substantially the same as that which is described in the provisional specification, or the invention as described and claimed is prima facie not a manner of new manufacture or improvement, or the specification relates to more than one invention, or in the case of an application claiming priority under section 78A, the specification describes and claims an invention substantially larger than or substantially different from the invention disclosed in the specification field with the application made outside Bangladesh by virtue of which priority is claimed, or in the case of an application for a patent of addition under section 15A, the invention describe and claimed in the specification is not an improvement or modification of that described and claimed in the original specification, he may refuse to accept the application or require that the application, specification or drawings be amended before he proceeds with the application; and in the later case the application shall, if the Registrar so directs, bear date as from the time when the requirement is complied with: Provided that, when a specification comprises more than one invention, the application shall, if the Registrar or the applicant so requires, be restricted to one invention and the other inventions may he made the subject-matter of fresh applications; and any such fresh application shall be proceeded with as a substantive application, but the Registrar may, in his discretion, direct that any such fresh application made before the acceptance of the original application shall bear the date of the original application or such later date as he may fix, and the fresh application shall be deemed, for the purposes of this Act, to have been made on the date which it bears in accordance with such direction: Provided further that where a complete specification is left after a provisional specification, the Registrar may, if the applicant so requests, cancel the provisional specification and direct that the application shall be deemed to have been made on the date on which the complete specification was left, and proceed with the application accordingly.  - 特許庁

十五　パリ条約（商標法（昭和三十四年法律第百二十七号）第四条第一項第二号に規定するパリ条約をいう。）の同盟国、世界貿易機関の加盟国又は商標法条約の締約国において商標に関する権利（商標権に相当する権利に限る。以下この号において単に「権利」という。）を有する者の代理人若しくは代表者又はその行為の日前一年以内に代理人若しくは代表者であった者が、正当な理由がないのに、その権利を有する者の承諾を得ないでその権利に係る商標と同一若しくは類似の商標をその権利に係る商品若しくは役務と同一若しくは類似の商品若しくは役務に使用し、又は当該商標を使用したその権利に係る商品と同一若しくは類似の商品を譲渡し、引き渡し、譲渡若しくは引渡しのために展示し、輸出し、輸入し、若しくは電気通信回線を通じて提供し、若しくは当該商標を使用してその権利に係る役務と同一若しくは類似の役務を提供する行為例文帳に追加

(xv) acts by an agent, representative, or a person who was, within one year of the date of the act, an agent or representative of an owner of a right relating to a trademark (such right shall be limited to a right equivalent to a trademark right; hereinafter simply referred to as a "right" in this item) in a country of the Union established by the Paris Convention (which means the Paris Convention as defined in Article 4(1)(ii) of the Trademark Act (Act No. 127 of 1959)) or in a Member of the World Trade Organization or in a contracting party to the Trademark Law Treaty, without a legitimate reason and the consent of the owner of such right, using a trademark identical or similar to the trademark relating to such right in respect of goods or services identical or similar to those relating to such right, or the act of assigning, delivering, displaying for the purpose of assignment or delivery, exporting, importing or providing through an electric telecommunication line goods using such trademark, which are identical or similar to the goods relating to such right, or providing services using such trademark, which are identical or similar to the services relating to such right.  - 日本法令外国語訳データベースシステム

６　法第六十八条の八十八第二項第一号ハに規定する政令で定める通常の利益率は、国外関連取引に係る棚卸資産と同種又は類似の棚卸資産を、購入（非関連者からの購入に限る。）、製造その他の行為により取得した者（以下この項及び次項第三号において「販売者」という。）が当該同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この項において「比較対象取引」という。）に係る当該販売者の売上総利益の額（当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。）の当該原価の額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。例文帳に追加

(6) The normal profit margin specified by a Cabinet Order prescribed in Article 68-88(2)(i)(c) of the Act shall be the ratio of the amount of gross profits gained by a person who acquired the same or similar inventory assets as those for a foreign affiliated transaction through the purchase (limited to a purchase from a non-affiliated person), manufacture or any other acts (hereinafter such person shall be referred to as a "seller" in this paragraph and item (iii) of the next paragraph) through a transaction to sell the said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of the said inventory assets for a comparison purpose transaction from the total revenue arising from the sale of the said inventory assets for a comparison purpose transaction) against the sum of the said costs; provided, however, that where functions performed by the selling side or any other matters differ between a comparison purpose transaction and the said foreign affiliated transaction, such normal profit margin shall be the ratio after making a necessary adjustment for the differences in ratios caused by such disparity.  - 日本法令外国語訳データベースシステム

三つ目の捉え方のうちの3点目でありますが、今回の世界的な金融危機の教訓を踏まえまして、一つは、金融システム全体のリスクを迅速・的確に把握していきたいと考えております。かつ、日本銀行との連携・海外当局との連携に一層努めてまいりたいと考えております。この世界的な金融危機の教訓の二つ目でございますが、システミックなリスクへの対応につきまして、我が国は過去の経験のほか、ひとつには、制度面では、各般のセーフティネットが整備され、また、もうひとつには、システミックなリスクへの対応につきましては、体制面でも、金融サービスを一元的に監督する体制が整備されるなど、欧米に比べても進んでいるところがございます。運用面でも適切に対応してきたところであります。一方、今次の世界的な金融危機は業態を超えた横断的なものであり、かつ、複雑なものがございます。この観点から、国際的な動向も踏まえながら、先取り的な勉強もしてみたいと考えております。世界的な金融危機の教訓の中の3つ目でございますが、当然のことながら、国際的な議論への積極的参加と、国内外におけるバランスのとれた規制の構築に努めてまいりたいと考えております。例文帳に追加

Third, we will follow the lessons learned in the current global financial crisis. The first lesson is that we should quickly and accurately identify risks involved in the entire financial system. At the same time, we intend to strengthen cooperation with the Bank of Japan and overseas authorities. As for the second lesson, in addition to having experiences of dealing with a crisis, we are ahead of the United States and European countries in the development of institutional frameworks, including various safety net schemes and a supervisory framework that places various financial services under central supervision as a way to deal with systemic risks. We have also managed such frameworks appropriately. Meanwhile, the current global financial crisis has spread across various business sectors and is complicated in nature. Therefore, the second lesson is that we should conduct a forward-looking study in light of international developments. The third lesson is that we should actively participate in international debate and make efforts to establish a regulatory framework with balanced emphasis on domestic and foreign considerations.  - 金融庁

１から３までの規定にかかわらず、次のことを行う場合は、「恒久的施設」に当たらないものとする。(a)企業に属する物品又は商品の保管、展示又は引渡しのためにのみ施設を使用すること。(b)企業に属する物品又は商品の在庫を保管、展示又は引渡しのためにのみ保有すること。(c)企業に属する物品又は商品の在庫を他の企業による加工のためにのみ保有すること。(d)企業のために物品若しくは商品を購入し、又は情報を収集することのみを目的として、事業を行う一定の場所を保有すること。(e)企業のためにその他の準備的又は補助的な性格の活動を行うことのみを目的として、事業を行う一定の場所を保有すること。(f)(a)から(e)までに掲げる活動を組み合わせた活動を行うことのみを目的として、事業を行う一定の場所を保有すること。ただし、当該一定の場所におけるこのような組合せによる活動の全体が準備的又は補助的な性格のものである場合に限る。例文帳に追加

Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.  - 財務省

１から３までの規定にかかわらず、「恒久的施設」には、次のことは、含まないものとする。(a)企業に属する物品又は商品の保管、展示又は引渡しのためにのみ施設を使用すること。(b)企業に属する物品又は商品の在庫を保管、展示又は引渡しのためにのみ保有すること。(c)企業に属する物品又は商品の在庫を他の企業による加工のためにのみ保有すること。(d)企業のために物品若しくは商品を購入し又は情報を収集することのみを目的として、事業を行う一定の場所を保有すること。(e)企業のためにその他の準備的又は補助的な性格の活動を行うことのみを目的として、事業を行う一定の場所を保有すること。(f)(a)から(e)までに掲げる活動を組み合わせた活動を行うことのみを目的として、事業を行う一定の場所を保有すること。ただし、当該一定の場所におけるこのような組合せによる活動の全体が準備的又は補助的な性格のものである場合に限る。例文帳に追加

Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.  - 財務省

４ １から３までの規定にかかわらず、次のことを行う場合は、「恒久的施設」に当たらないものとする。(a)企業に属する物品又は商品の保管、展示又は引渡しのためにのみ施設を使用すること。(b)企業に属する物品又は商品の在庫を保管、展示又は引渡しのためにのみ保有すること。(c)企業に属する物品又は商品の在庫を他の企業による加工のためにのみ保有すること。(d)企業のために物品若しくは商品を購入し、又は情報を収集することのみを目的として、事業を行う一定の場所を保有すること。(e)企業のためにその他の準備的又は補助的な性格の活動を行うことのみを目的として、事業を行う一定の場所を保有すること。(f) (a)から(b)までに掲げる活動を組み合わせた活動を行うことのみを目的として、事業を行う一定の場所を保有すること。ただし、当該一定の場所におけるこのような組合せによる活動の全体が準備的又は補助的な性格のものである場合に限る。例文帳に追加

4. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.  - 財務省

(2) 出願人が，(1)に規定された宣言を適時に提出することを異常な事情によって妨げられた旨を，納得させるように証明することができるときは，特許庁は，出願人に対して適正な期間延長を許可しなければならない。この期間延長は，特許付与の決定の発出日を超えてはならない。この日まで阻害事由が継続しているときは，特許庁は，追加の延長を許可する。その期限の到来より 6月前に，特許庁は，特許所有者に対し，特許所有者がその通知の送達から 6月以内に所定の宣言を提出しないときは，特許は消滅する旨を通告する。 特許を付与すべき旨の決定が行われるときまでは，出願の内容は，出願の対象の範囲を拡大しないことを条件として，補正することができる。ただし，審査請求(第 44条)が提出されるまでは，明白な誤りの訂正，審査課によって指摘された不備の除去又はクレームの補正のみが容認される。出願の対象の範囲を拡大する補正からは，如何なる権利も導き出すことができない。例文帳に追加

(2) When the applicant can credibly show that he has been prevented by exceptional circumstances from submitting in due time the declarations prescribed in subsection (1), the Patent Office shall grant said applicant a reasonable extension of the time limit. The time limit should not be prolonged beyond the date of issuance of the decision to grant a patent. If by this date the aforesaid preventative circumstances still exist, the Patent Office shall grant another extension. Six months before expiration of the time limit, the Patent Office shall notify the patentee that the patent will lapse if he does not submit the prescribed declarations within six months of service of the notification. Up to the time of the decision to grant a patent, the contents of an application may be amended on condition that the scope of the subject matter of the application is not extended; however, until a request for examination is filed (Section 44), only the correction of obvious mistakes, the removal of defects pointed out by the Examining Section or amendments to claims shall be admissible. No rights may be derived from amendments which extend the scope of the subject matter of the application.  - 特許庁

1. 各事業年度末において、本組合の事業に関する損益については、(ⅰ)各ポートフォリオ投資の処分からの損益、各ポートフォリオ投資に係る費用その他各ポートフォリオ投資に帰せられる損益は当該各ポートフォリオ投資に参加した各組合員の当該各ポートフォリオ投資に係る対象持分割合に応じて各組合員に帰属し、(ⅱ)いずれのポートフォリオ投資にも帰せられない損益は各組合員の出資約束金額（但し、第33 条第2 項第③号に規定する管理報酬については出資履行金額）の割合に応じて各組合員に帰属するものとする。但し、これによりいずれかの有限責任組合員の持分金額が零を下回ることとなる場合（かかる本項但書きを適用せずに計算した持分金額を「仮持分金額」という。）には、当該有限責任組合員の持分金額は零とし、当該零を下回る部分に相当する損失は全て無限責任組合員に帰属するものとする。例文帳に追加

(1) At the end of each business year, with respect to gains and losses resulting from the business of the Partnership, (i) the following shall be allocated to each Partner who participates in each respective Portfolio Investment in proportion to its Percentage Interest concerning such Portfolio Investment: (a) gains and losses resulting from a disposition of such Portfolio Investment, (b) expenses related to such Portfolio Investment and (c) other gains and losses attributable to such Portfolio Investment; and (ii) gains and losses that are not attributable to any Portfolio Investment shall be allocated to each Partner in proportion to its Capital Commitment (or, in the case of management fees as set forth in Article 33(2)(iii), its Capital Contribution); provided, however, that, if such allocation would result in the Interest Amount of any Limited Partner being less than zero (the Interest Amount calculated without application of this proviso clause is hereinafter referred to as the “Provisional Interest Amount”), the Interest Amount of such Limited Partner shall be zero and all excess losses shall be allocated to the General Partner.  - 経済産業省

法第百四十条第三号の主務省令で定める事項は、次に掲げるものとする。一吸収合併消滅会員商品取引所の会員が吸収合併に際して吸収合併存続会員商品取引 所の会員となるときは、当該吸収合併消滅会員商品取引所の会員に対して割り当てる その持分に代わる当該吸収合併存続会員商品取引所の出資の口数又はその口数の算定 方法並びに当該吸収合併存続会員商品取引所の出資金、加入金及び損失てん補準備金 の額に関する事項 二吸収合併存続会員商品取引所が吸収合併に際して吸収合併消滅会員商品取引所の会 員に対してその持分に代わる金銭を交付するときは、その当該金銭の額又はその算定 方法 三前二号に規定する場合には、吸収合併消滅会員商品取引所の会員に対する第一号の 出資及び前号の金銭の割当てに関する事項例文帳に追加

The matters specified by an ordinance of the competent ministry set forth in - 82 - Article 140, item 3 of the Act shall be as follows: (i) when a member of a Member Commodity Exchange Dissolved in an Absorption-Type Merger becomes a member of a Member Commodity Exchange Surviving an Absorption-Type Merger in Absorption-Type Merger, the matters concerning the number of units of the contribution of said Member Commodity Exchange Surviving an Absorption-Type Merger which substitutes the shares allotted to a member of said Member Commodity Exchange Dissolved in an Absorption-Type Merger or its calculation method, and the amount of the contribution, membership fee, and loss compensation reserve of said Member Commodity Exchange Surviving an Absorption-Type Merger; (ii) when a Member Commodity Exchange Surviving an Absorption-Type Merger issues money to a member of a Member Commodity Exchange Dissolved in an Absorption-Type Merger in lieu of his/her shares upon an Absorption-Type Merger, the amount of said money or its calculation method; (iii) in the cases prescribed in the preceding two items, the matters concerning the first contribution to a member of a Member Commodity Exchange Dissolved in an Absorption-Type Merger and the allocation of money set forth in the preceding item.  - 経済産業省

特に、富裕層の隆盛で日本食に対する関心が広がるアジアを中心とした海外市場の開拓に向けて、①国内においては、海外の市場ニーズを的確に捉え、販路開拓に必要なネットワークを構築する人材や情報等といったボトルネックを克服し、大手商社と比して小回りの利く規模で地域の産品の価値を発信、販売する「新たな商社機能」を有するいわば「地域商社」が、食料バリューチェーン全体の管理を担う主体として生産と流通を結びつけること、②国境措置については、我が国農林水産物・食品の輸出を拡大するため、政府間の検疫協議の加速化に取り組むなど、戦略的対応を図ること、③海外市場においては、消費者接点となる日本食レストランを切り口とした日本食や日本食材市場の裾野拡大や、地域ブランド等の知的財産及び技術流出の防止等を通じ、一過性でない我が国農産物の常連客を作ること、が重要である。例文帳に追加

For the exploitation of overseas markets, mainly in Asia where interest in Japanese food is increasing based on the prosperity of the wealthy class in particular, it is important (1) as internal activities, to overcome bottlenecks such as human resources, information, etc. in order to appropriately identify overseas market needs and construct a network necessary for sales channel development as well as to let a type of “local trading companies” that have “new trade company capabilities” to provide information on the unique value of local products and sell them in a more appropriate size and adaptable manner than major trading companies to make production and distribution connected as entities responsible for the management of the entire food value chain; (2) as cross-boundary activities, to adopt strategic measures, including the acceleration of intergovernmental discussions on quarantine in order to increase the export of agricultural fishery, and food products from Japan; and (3) as activities in overseas markets, to secure loyal non-transient customers of Japanese agricultural products through the expansion of markets for Japanese food and food materials and the prevention of the leakage of intellectual properties such as local brands, making good use of Japanese restaurants that are the point of contact with customers. - 経済産業省

このように、近年、企業に雇用される人々の意識が一般的にはリスク回避的になり、開業希望率が減少していることと、第2章で述べたような、近年の労働市場の変化等との関係については、〔1〕1990年代まで大企業を中心とする年功賃金制が「日本的雇用慣行」として定着していると認識され、人々の予想する将来賃金が上昇してきたこと、〔2〕1990年代のデフレ経済の悪影響がまず自営業等の小規模な企業から破産・廃業の増加等の形で現れ、人々の予想する自営業の所得が顕著に低下しリスクが顕著に増加したこと、〔3〕大企業の被雇用者に本格的な雇用調整が及んだのは1990年代後半であったことから、将来の予想賃金が低下するにはかなり時間がかかったこと、〔4〕定年退職後の収入については、「日本的雇用慣行」の下でも不安定性があることが早くから認識され、また、1990年代に企業が中高齢層のリストラを進め高齢者の転職市場は厳しい状況が続き、50歳代の賃金については大企業でも比較的早くから調整が進んだことから、中高齢者にとっては転職と比較して開業することの機会費用が下がった可能性があること、また、この年代の人々はバブル崩壊による持ち家価格の低下等の影響を被ることが比較的少なかったこと等が指摘できる。例文帳に追加

People employed by enterprises have thus generally grown more risk averse in recent years. Regarding the relationship between the decline in the prospective entry rate and recent changes in the labor market such as those described in Chapter 2, attention may be drawn to the following: (1) the seniority-based pay systems found primarily at large enterprises up to the 1990s were recognized as having become entrenched as "Japanesestyle employment practices," and the future wages expected by people rose; (2) the negative effects of the deflationary economy in the 1990s first manifested themselves in the form of an increase in bankruptcies and exits among small enterprises such as the selfemployed, and there was a conspicuous decrease in the incomes and a conspicuous increase in the risks of selfemployment expected by people; (3) as full-fledged employment adjustment did not really impact on employees of large enterprises until the latter half of the 1990s, it took considerable time for future expected wages to fall; and (4) the instability of income after mandatory retirement even with "Japanese-style employment practices" has long been recognized, enterprises restructured their middle-aged and older workers in the 1990s, conditions in the elderly reemployment market remained severe, and wages of employees in their fifties underwent adjustment from a comparatively early stage, creating the possibility that for the middle-aged and elderly, the opportunity cost of entry compared with changing jobs has fallen, in addition to which people in this age group were comparatively less affected by the effects of the collapse of the bubble, such as the decline in home prices. - 経済産業省

５この条約の適用上、(a)一方の締約国内から取得される所得であって、(i)他方の締約国において組織された団体を通じて取得され、かつ、(ii)当該他方の締約国の租税に関する法令に基づき当該団体の受益者、構成員又は参加者の所得として取り扱われるものに対しては、当該一方の締約国の租税に関する法令に基づき当該受益者、構成員又は参加者の所得として取り扱われるか否かにかかわらず、当該他方の締約国の居住者である当該受益者、構成員又は参加者（この条約に別に定める要件を満たすものに限る。）の所得として取り扱われる部分についてのみ、この条約の特典（当該受益者、構成員又は参加者が直接に取得したものとした場合に認められる特典に限る。）が与えられる。(b)一方の締約国内から取得される所得であって、(i)他方の締約国において組織された団体を通じて取得され、かつ、(ii)当該他方の締約国の租税に関する法令に基づき当該団体の所得として取り扱われるものに対しては、当該一方の締約国の租税に関する法令に基づき当該団体の所得として取り扱われるか否かにかかわらず、当該団体が当該他方の締約国の居住者であり、かつ、この条約に別に定める要件を満たす場合にのみ、この条約の特典（当該他方の締約国の居住者が取得したものとした場合に認められる特典に限る。）が与えられる。(c)一方の締約国内から取得される所得であって、(i)両締約国以外の国において組織された団体を通じて取得され、かつ、(ii)他方の締約国及び当該団体が組織された国の租税に関する法令に基づき当該団体の受益者、構成員又は参加者の所得として取り扱われるものに対しては、当該一方の締約国の租税に関する法令に基づき当該受益者、構成員又は参加者の所得として取り扱われるか否かにかかわらず、当該他方の締約国の居住者である当該受益者、構成員又は参加者（この条約に別に定める要件を満たすものに限る。）の所得として取り扱われる部分についてのみ、この条約の特典（当該受益者、構成員又は参加者が直接に取得したものとした場合に認められる特典に限る。）が与えられる。ただし、当該団体が組織された国が当該一方の締約国と租税に係る実効的な情報の交換に関する規定を有する条約を締結している場合に限る。(d)一方の締約国内から取得される所得であって、(i)両締約国以外の国において組織された団体を通じて取得され、かつ、(ii)他方の締約国の租税に関する法令に基づき当該団体の所得として取り扱われるものに対しては、この条約の特典は与えられない。(e)一方の締約国内から取得される所得であって、(i)当該一方の締約国において組織された団体を通じて取得され、かつ、(ii)他方の締約国の租税に関する法令に基づき当該団体の所得として取り扱われるものに対しては、この条約の特典は与えられない。例文帳に追加

5. For the purposes of applying this Convention: a) an item of income: (i) derived from a Contracting State through an entity that is organised in the other Contracting State; and (ii) treated as the income of the beneficiaries, members or participants of that entity under the tax laws of that other Contracting State; shall be eligible for the benefits of the Convention that would be granted if it were directly derived by a beneficiary, member or participant of that entity who is a resident of that other Contracting State, to the extent that such beneficiaries, members or participants are residents of that other Contracting State and satisfy any other conditions specified in the Convention, without regard to whether the income is treated as the income of such beneficiaries, members or participants under the tax laws of the first-mentioned Contracting State; b) an item of income: (i) derived from a Contracting State through an entity that is organised in the other Contracting State; and (ii) treated as the income of that entity under the tax laws of that other Contracting State; shall be eligible for the benefits of the Convention that would be granted to a resident of that other Contracting State, without regard to whether the income is treated as the income of the entity under the tax laws of the first-mentioned Contracting State, if such entity is a resident of that other Contracting State and satisfies any other conditions specified in the Convention; c) an item of income: (i) derived from a Contracting State through an entity that is organised in a state other than the Contracting States; and (ii) treated as the income of the beneficiaries, members or participants of that entity under the tax laws of the other Contracting State and under the tax laws of the state where the entity is organised; shall be eligible for the benefits of the Convention that would be granted if it were directly derived by a beneficiary, member or participant of that entity who is a resident of that other Contracting State, to the extent that such beneficiaries, members or participants are residents of that other Contracting State and satisfy any other conditions specified in the Convention, without regard to whether the income is treated as the income of such beneficiaries, members or participants under the tax laws of the first-mentioned Contracting State, provided that the state where the entity is organised has concluded with the first-mentioned Contracting State a convention which contains provisions for effective exchange of information on tax matters; d) an item of income: (i) derived from a Contracting State through an entity that is organised in a state other than the Contracting States; and (ii) treated as the income of that entity under the tax laws of the other Contracting State; shall not be eligible for the benefits of the Convention; and e) an item of income: (i) derived from a Contracting State through an entity that is organised in that Contracting State; and (ii) treated as the income of that entity under the tax laws of the other Contracting State; shall not be eligible for the benefits of the Convention.  - 財務省

第四条　新法第二百九十三条の登録のうち最初のものの効力が生じる日までの間は、第九十八条第一項及び第四項の規定の適用については、同条第一項第一号中「委託者保護基金（当該商品取引員が会員として加入している委託者保護基金に限る。以下この条において同じ。）」とあるのは「補償基金協会」と、「商品取引員が通知商品取引員（法第三百四条に規定する通知商品取引員をいう。以下同じ。）に該当することとなった」とあるのは「信託管理人である補償基金協会が当該商品取引員の有する取引委託者に対する委託者資産の返還に係る債務の円滑な弁済のために必要と判断した」と、「委託者保護基金が」とあるのは「補償基金協会が」と、「委託者保護基金のみ」とあるのは「補償基金協会のみ」と、「委託者保護基金の」とあるのは「補償基金協会の」と、「商品取引員が通知商品取引員に該当することとなった場合その他信託管理人」とあるのは「信託管理人」と、同項第二号中「委託者保護基金に」とあるのは「補償基金協会に」と、「商品取引員が通知商品取引員に該当することとなった場合その他委託者保護基金」とあるのは「補償基金協会」と、「当該委託者保護基金」とあるのは「当該補償基金協会」と、「委託者保護基金の」とあるのは「補償基金協会の」と、同項第三号中「委託者保護基金に」とあるのは「補償基金協会に」と、「委託者保護基金の」とあるのは「補償基金協会の」と、「商品取引員が通知商品取引員に該当することとなった場合その他委託者保護基金」とあるのは「補償基金協会」と、「委託者保護基金は」とあるのは「補償基金協会は」と、同項第四号中「委託者保護基金に」とあるのは「補償基金協会に」と、「委託者保護基金の」とあるのは「補償基金協会の」と、「、委託者保護基金」とあるのは「、補償基金協会」と、「商品取引員が通知商品取引員に該当することとなった場合その他委託者保護基金」とあるのは「補償基金協会」と、「委託者保護基金は」とあるのは「補償基金協会は」と、同条第四項中「委託者保護基金」とあるのは「補償基金協会」と読み替えるものとする。例文帳に追加

Article 4 Until the date of whichever registration filed under Article 293 of the New Act first becomes effective, with regard to the application of the provisions of Article 98, paragraph (1) and paragraph (4), the term, "a Consumer Protection Fund (limited to a Consumer Protection Fund which said Futures Commission Merchant joined as a Member; hereinafter the same shall apply in this Article)" in the same Article, paragraph (1), item (i) shall be deemed to be replaced with, "Association of Compensation Funds"; the phrase, "a Futures Commission Merchant has fallen under the category of a Futures Commission Merchant Subject to a Notice (which means a Futures Commission Merchant Subject to a Notice prescribed in the provisions of Article 304 of the Act; the same shall apply hereinafter)" shall be deemed to be replaced with, "the Association of Compensation Funds that is the trust administrator judges it is necessary for the smooth repayment of said Futures Commission Merchant's debts pertaining to the return of the customer's assets to a customer"; the term, "a Consumer Protection Fund" shall be deemed to be replaced with, "Association of Compensation Funds"; the phrase, "only the Consumer Protection Fund" shall be deemed to be replaced with, "only the Association of Compensation Funds"; the phrase, "of a Consumer Protection Fund" shall be deemed to be replaced with, "of the Association of Compensation Funds"; the phrase, "when a Futures Commission Merchant has fallen under the category of a Futures Commission Merchant Subject to a Notice, other trust administrators" shall be deemed to be replaced with, "the trust administrator"; the phrase, "with a Consumer Protection Fund" in the same paragraph, item (ii) shall be deemed to be replaced with, "with the Association of Compensation Funds"; the phrase, "when a Futures Commission Merchant has fallen under the category of a Futures Commission Merchant Subject to a Notice, other Consumer Protection Funds" shall be deemed to be replaced with, "the Association of Compensation Funds"; the phrase, "said Consumer Protection Fund" shall be deemed to be replaced with, "said Association of Compensation Funds"; the phrase, "of the Consumer Protection Fund" shall be deemed to be replaced with, "of the Association of Compensation Funds"; the phrase, "to a Consumer Protection Fund" in the same paragraph, item (iii) shall be deemed to be replaced with, "to the Association of Compensation Funds"; the phrase, "of the Consumer Protection Fund" shall be deemed to be replaced with, "of the Association of Compensation Funds"; the phrase, "when a Futures Commission Merchant has fallen under the category of a Futures Commission Merchant Subject to a Notice, other Consumer Protection Funds" shall be deemed to be replaced with, "the Association of Compensation Funds"; the term, "Consumer Protection Fund" shall be deemed to be replaced with, "Association of Compensation Funds"; the phrase, "to the Consumer Protection Fund" in the same paragraph, item (iv) shall be deemed to be replaced with, "to the Association of Compensation Funds"; the phrase, "unless the Consumer Protection Fund" shall be deemed to be replaced with "unless the Association of Compensation Funds"; the term, "by a Consumer Protection Fund" shall be deemed to be replaced with, "by the Association of Compensation Funds"; the phrase, "in the cases where a Futures Commission Merchant has fallen under the category of a Futures Commission Merchant Subject to a Notice or where a Consumer Protection Fund" shall be deemed to be replaced with "when the Association of Compensation Funds"; the phrase, "Consumer Protection Fund" shall be deemed to be replaced with, "Association of Compensation Funds"; the term, "Consumer Protection Fund" in the same Article, paragraph (4) shall be deemed to be replaced with "Association of Compensation Funds", respectively.  - 日本法令外国語訳データベースシステム

第四十条の四　次に掲げる居住者に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその者の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、その者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。例文帳に追加

Article 40-4 (1) Where an affiliated foreign company related to any of the following residents, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the resident through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as "taxable retained income" in the next Article) shall be deemed to be the resident's income categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:  - 日本法令外国語訳データベースシステム

新法第二百九十三条の登録のうち最初のものの効力が生じる日までの間は、第九十八 条第一項及び第四項の規定の適用については、同条第一項第一号中「委託者保護基金（当 該商品取引員が会員として加入している委託者保護基金に限る。以下この条において同 じ。）」とあるのは「補償基金協会」と、「商品取引員が通知商品取引員（法第三百四条に 規定する通知商品取引員をいう。以下同じ。）に該当することとなった」とあるのは「信 託管理人である補償基金協会が当該商品取引員の有する取引委託者に対する委託者資産の 返還に係る債務の円滑な弁済のために必要と判断した」と、「委託者保護基金が」とある のは「補償基金協会が」と、「委託者保護基金のみ」とあるのは「補償基金協会のみ」と、 「委託者保護基金の」とあるのは「補償基金協会の」と、「商品取引員が通知商品取引員 に該当することとなった場合その他信託管理人」とあるのは「信託管理人」と、同項第二 号中「委託者保護基金に」とあるのは「補償基金協会に」と、「商品取引員が通知商品取 引員に該当することとなった場合その他委託者保護基金」とあるのは「補償基金協会」と、 「当該委託者保護基金」とあるのは「当該補償基金協会」と、「委託者保護基金の」とあ るのは「補償基金協会の」と、同項第三号中「委託者保護基金に」とあるのは「補償基金 協会に」と、「委託者保護基金の」とあるのは「補償基金協会の」と、「商品取引員が通知 商品取引員に該当することとなった場合その他委託者保護基金」とあるのは「補償基金協 会」と、「委託者保護基金は」とあるのは「補償基金協会は」と、同項第四号中「委託者 保護基金に」とあるのは「補償基金協会に」と、「委託者保護基金の」とあるのは「補償 基金協会の」と、「、委託者保護基金」とあるのは「、補償基金協会」と、「商品取引員が 通知商品取引員に該当することとなった場合その他委託者保護基金」とあるのは「補償基 金協会」と、「委託者保護基金は」とあるのは「補償基金協会は」と、同条第四項中「委 託者保護基金」とあるのは「補償基金協会」と読み替えるものとする。例文帳に追加

Until the date of whichever registration filed under Article 293 of the New Act first becomes effective, with regard to the application of the provisions of Article 98, paragraph 1 and paragraph 4, the term, “a Consignor Protection Fund (limited to a Consignor Protection Fund which said Futures Commission Merchant joined as a Member; hereinafter the same shall apply in this Article)” in the same Article, paragraph 1, item 1 shall be deemed to be replaced with, “Association of Compensation Funds”; the phrase, “a Futures Commission Merchant becomes a Futures Commission Merchant Subject to a Notice (which means a Futures Commission Merchant Subject to a Notice prescribed in the provisions of Article 304 of the Act; hereinafter the same shall apply)” shall be deemed to be replaced with, “the Association of Compensation Funds that is the trust administrator judges it is necessary for the smooth repayment of said Futures Commission Merchant’s debts pertaining to the return of the customer’s assets to a customer”; the term, “a Consignor Protection Fund” shall be deemed to be replaced with, “Association of Compensation Funds”; the phrase, “only the Consignor Protection Fund” shall be deemed to be replaced with, “only the Association of Compensation Funds”; the phrase, “of a Consignor Protection Fund” shall be deemed to be replaced with, “of the Association of Compensation Funds”; the phrase, “when a Futures Commission Merchant becomes a Futures Commission Merchant Subject to a Notice, other trust administrators” shall be deemed to be replaced with, “the trust administrator”; the phrase, “with a Consignor Protection Fund” in the same paragraph, item 2 shall be deemed to be replaced with, “with the Association of Compensation Funds”; the phrase, “when a Futures Commission Merchant becomes a Futures Commission Merchant Subject to a Notice, other Consignor Protection Funds” shall be deemed to be replaced with, “the Association of Compensation Funds”; the phrase, “said Consignor Protection Fund” shall be deemed to be replaced with, “said Association of Compensation Funds”; the phrase, “of the Consignor Protection Fund” shall be deemed to be replaced with, “of the Association of Compensation Funds”; the phrase, “to a Consignor Protection Fund” in the same paragraph, item 3 shall be deemed to be replaced with, “to the Association of Compensation Funds”; the phrase, “of the Consignor Protection Fund” shall be deemed to be replaced with, “of the Association of Compensation Funds”; the phrase, “when a Futures Commission Merchant becomes a Futures Commission Merchant Subject to a Notice, other Consignor Protection Funds” shall be deemed to be replaced with, “the Association of Compensation Funds”; the term, “Consignor Protection Fund” shall be deemed to be replaced with, “Association of Compensation Funds”; the phrase, “to the Consignor Protection Fund” in the same paragraph, item 4 shall be deemed to be replaced with, “to the Association of Compensation Funds”; the phrase, “unless the Consignor Protection Fund” shall be deemed to be replaced with “unless the Association of Compensation Funds”; the term, “by a Consignor Protection Fund” shall be deemed to be replaced with, “by the Association of Compensation Funds”; the phrase, “in the cases where a Futures Commission Merchant becomes a Futures Commission Merchant Subject to a Notice or where a Consignor Protection Fund” shall be deemed to be replaced with “when the Association of Compensation Funds”; the phrase, “Consignor Protection Fund” shall be deemed to be replaced with, “Association of Compensation Funds”; the term, “Consignor Protection Fund” in the same Article, paragraph 4 shall be deemed to be replaced with “Association of Compensation Funds”, respectively.  - 経済産業省

第二条　この法律において「公益通報」とは、労働者（労働基準法（昭和二十二年法律第四十九号）第九条に規定する労働者をいう。以下同じ。）が、不正の利益を得る目的、他人に損害を加える目的その他の不正の目的でなく、その労務提供先（次のいずれかに掲げる事業者（法人その他の団体及び事業を行う個人をいう。以下同じ。）をいう。以下同じ。）又は当該労務提供先の事業に従事する場合におけるその役員、従業員、代理人その他の者について通報対象事実が生じ、又はまさに生じようとしている旨を、当該労務提供先若しくは当該労務提供先があらかじめ定めた者（以下「労務提供先等」という。）、当該通報対象事実について処分（命令、取消しその他公権力の行使に当たる行為をいう。以下同じ。）若しくは勧告等（勧告その他処分に当たらない行為をいう。以下同じ。）をする権限を有する行政機関又はその者に対し当該通報対象事実を通報することがその発生若しくはこれによる被害の拡大を防止するために必要であると認められる者（当該通報対象事実により被害を受け又は受けるおそれがある者を含み、当該労務提供先の競争上の地位その他正当な利益を害するおそれがある者を除く。次条第三号において同じ。）に通報することをいう。例文帳に追加

Article 2 (1) The term "Whistleblowing" as used in this Act shall mean whistleblowing made by a worker (which shall mean worker as provided for in Article 9 of the Labor Standards Act (Act No. 49 of 1947); the same shall apply hereinafter), without a purpose of obtaining an wrongful gain, a purpose of causing damages to others, or any other wrongful purpose, about Reportable Fact that has been occurred, is being occurred or is about to be occurred by "Business Operator" (which shall mean any of the following business operators (which shall mean juridical person, other organization and individual who operates a business)), or such persons as officer, employee or agent in the workplace where the worker is occupied in performing the Business Operator's business activities, to the said Business Operator or the person designated by the said Business Operator in advance (hereinafter referred to as "Business Operator, etc."), to an Administrative Organ with the authority to impose disposition (which shall mean an order, rescission, and other acts involving the exercise of public authority; the same shall apply hereinafter) or recommendation, etc. (which shall mean a recommendation and other acts which are not disposition; the same shall apply hereinafter) upon the said Reportable Fact, or to any person who are recognized to be necessary to do whistleblowing to the said Reportable Fact in order to prevent the occurrence thereof or the spread of damage caused thereby (including person who suffers or might suffer damage from the said Reportable Fact, but excluding any person who might cause damages to the competitive position or any other legitimate interests of the Business Operator; the same shall apply in Item (iii) of the following Article.).  - 日本法令外国語訳データベースシステム

一方、EU-ETSに対しては、①第一約束期間の削減目標については、排出枠の設定が緩く、割当の緩さが判明した時点で価格が暴落するなど、キャップの設定に課題があったこと、②各国の排出上限量となる国別割当計画の策定過程において、割当方法及び割当量をめぐって、第一約束期間においては、企業が各国政府を提訴した事例がEU全体で800件程度あり、第二約束期間については、チェコ、ラトビア、ポーランド、ハンガリー、エストニア等旧東欧諸国が欧州委員会の要求する厳しい割当量を巡り、欧州委員会を相手に訴訟を起こしているなど、キャップの衡平性に課題があること、③フランスのボルローエコロジー・持続可能な開発整備相が、「EU域内から環境規制が緩いまたは無い他の地域に工場など移転する、いわゆる『炭素リーケージ』について懸念がある。」と表明し、ドイツの産業エネルギー連盟リヒマン事務総長が、「競争相手に炭素コストが生じなければ、産業界はこのコストを世界市場で転嫁できないので、労働市場が失われるだけではなく、生産拠点の移転もあり得るが、これは、欧州外での排出増加になる。」と発言しているなど、炭素リーケージ及び域内企業の国際競争力低下の懸念があること、等、様々な課題が指摘されている。例文帳に追加

On the other hand, experts have pointed out various issues pertaining to the EU-ETS, including the following. ① Regarding the reduction targets of Phase I, there are problems in cap setting, such as moderate emissions allowances that lead to a price fall when the moderate allocation is realized. ② There are problems related to fairness and equity with respect to the cap. For example, during Phase I, in the process of creating national allocation plans that determine each country’s emissions cap, there were about 800 cases26 in all the EU countries wherein the companies sued their national governments over allocation methods and allocation amounts. Further, during Phase II, the former East European countries, such as Czech Republic, Latvia, Poland, Hungary, and Estonia, sued the European Commission over its strict demand on the allocation amount27. ③ There are concerns about “carbon leakage” and a loss of international competitiveness among the EU companies. For example, Jean-Louis Borloo, the French Minister of Ecology and Sustainable Development, expressed his concern about “carbon leakage,” which occurs when economic activities and plant locations move from the EU countries to countries with lesser or no environmental regulations. Secretary General Mr. Richmann of German Federation of Industry and Energy stated that in a situation wherein the competitors do not need to bear carbon costs, domestic industries cannot pass on the carbon costs to the international market. This would lead to not only loss of the labor market but also migration of the manufacturing bases, resulting in increased emissions outside of Europe. - 経済産業省

前二条の規定を適用することにより会員資本を計算することができない場合又は計算す ることが適切でない場合において、吸収合併存続会員商品取引所の次の各号に掲げる額は、 当該各号に定める額とする。 一吸収合併後出資金額次に掲げる額の合計額 イ吸収合併直前出資金額 ロ 会員払込出資変動額（（１）に掲げる額から（２）に掲げる額を減じて得た額（当 該額が零未満である場合にあっては、零）をいう。以下この条において同じ。）の 範囲内で、吸収合併存続会員商品取引所が吸収合併契約の定めに従い定めた額（零 以上の額に限る。）（１） 吸収合併対象純資産額（吸収合併対象財産（資産に限る。）に付すべき価 額から吸収合併対象財産（負債に限る。）に付すべき価額を減じて得た額をいう。）（２） 吸収合併存続会員商品取引所における吸収合併直前の吸収合併対価の帳簿 価額（吸収合併存続会員商品取引所の出資以外の吸収合併対価が存しない場合 にあっては、零）二吸収合併後加入金額次に掲げる額の合計額 イ吸収合併直前加入金額 ロ会員払込出資変動額が零以上の額であるときは、当該会員払込出資変動額から前 号ロに掲げる額を減じて得た額の範囲内で、吸収合併存続会員商品取引所が吸収 合併契約の定めに従い定めた額（零以上の額に限る。） 三吸収合併後資本剰余金額イ及びロに掲げる額の合計額からハに掲げる額を減じて 得た額 イ吸収合併直前資本剰余金額 ロ会員払込出資変動額 ハ第一号ロ及び前号ロに掲げる額の合計額 四吸収合併後法定準備金額吸収合併直前法定準備金額 五吸収合併後利益剰余金額次に掲げる額の合計額 イ吸収合併直前利益剰余金額 ロ吸収合併対象純資産額が零未満であるときは、吸収合併対象純資産額例文帳に追加

When the Members’ capital is not calculated by applying the provisions of the preceding two Articles or when it is not appropriate to calculate the Members’ capital by such method, the amount set forth in the following items of the Member Commodity Exchange Surviving an Absorption-Type Merger shall be the amount specified in such items, respectively: (i) the Amount of Contributions subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Amount of Contributions immediately prior to the Absorption-Type Merger; (b) the amount (limited to an amount of zero or greater) determined by a Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of the Absorption-Type Merger contract within the scope of the changes to the contributions paid by Members (which means the amount [in the case where such amount is less than zero, using zero as the amount] obtained by deducting the amount set forth in 2. below, from the amount set forth in 1.; hereinafter the same shall apply in this Article): 1. the amount of net assets subject to the Absorption-Type Merger (the amount calculated by deducting the value placed on the Property subject to the Absorption-Type Merger [limited to liabilities] from the value placed on the Property subject to the Absorption-Type Merger [limited to assets]); 2. the book value of the consideration for the Absorption-Type Merger immediately prior to the Absorption-Type Merger at the Member Commodity Exchange Surviving an Absorption-Type Merger (in the case where the Consideration of an Absorption-Type merger other than the contributions of the Member Commodity Exchange Surviving an Absorption-Type Merger does not exist, the book value is zero); (ii) the Membership Fees subsequent to an Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Membership Fees immediately prior to the Absorption-Type Merger; (b)in the case where changes to the contributions paid by Members is zero or greater, the amount (limited to an amount of zero or greater) determined by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of an Absorption-Type Merger contract within the scope of the amount obtained by deducting the amount set forth in (b) of the preceding item from said changes of contributions paid by Members; (iii) the Capital Surplus subsequent to an Absorption-Type Merger: the amount obtained by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b): (a) the Capital Surplus immediately prior to the Absorption-Type Merger; (b) changes to the contributions paid by Members; (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the Amount of Statutory Capital subsequent to the Absorption-Type Merger: the Amount of Statutory Capital immediately prior to the Absorption-Type Merger; (v) the Amount of Accumulated Profit subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Amount of Accumulated Profit immediately prior to the Absorption-Type Merger; (b) in the case where net assets subject to an Absorption-Type Merger are less than zero, the net assets subject to the Absorption-Type Merger.  - 経済産業省

２ 前項ただし書に規定する場合には、新設合併設立会員商品取引所の次の各号に掲げる 額は、当該各号に定める額とする。 一設立時出資金額次に掲げる額の合計額 イ新設合併取得会員商品取引所の新設合併の直前の出資金の額 ロ新設合併対価時価（新設合併設立会員商品取引所の出資に係るものであって、新 設合併取得会員商品取引所以外の新設合併消滅会員商品取引所の会員に交付するも のに限る。以下この項において同じ。）の範囲内で、新設合併消滅会員商品取引所 が新設合併契約の定めに従い定めた額（零以上の額に限る。）二設立時加入金額次に掲げる額の合計額 イ新設合併取得会員商品取引所の新設合併の直前の加入金の額 ロ新設合併対価時価から前号ロに掲げる額を減じて得た額の範囲内で、新設合併消 滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に限る。） 三設立時資本剰余金額イ及びロに掲げる額の合計額からハに掲げる額を減じて得た 額 イ新設合併取得会員商品取引所の新設合併の直前の資本剰余金の額 ロ新設合併対価時価 ハ第一号ロ及び前号ロに掲げる額の合計額 四設立時法定準備金額新設合併取得会員商品取引所の新設合併の直前の法定準備金 の額 五設立時利益剰余金額新設合併取得会員商品取引所の新設合併の直前の利益剰余金 の額例文帳に追加

(2) In the case where the prescriptions in the provisos of the preceding paragraph apply, the amounts listed in the following items of a Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts set forth in the following items: (i) the Amount of Contributions at Establishment: the sum total of the amounts set forth in the following: (a) the amount of the contributions immediately prior to an Incorporation-Type Merger of the Member Commodity Exchange acquired through an Incorporation-Type Merger; (b) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the current market value of the consideration of the Incorporation-Type Merger (limited to those cases pertaining to the contributions of the Member Commodity Exchange Established by an Incorporation-Type Merger that are delivered to Members of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger other than the Member Commodity Exchange acquired through an Incorporation-Type Merger; hereinafter the same shall apply in this item); (ii) the Amount of Membership Fees at Establishment: the sum total of the amounts set forth in the following: (a) the amount of membership fees immediately prior to an Incorporation-Type Merger of the Member Commodity Exchange acquired through an Incorporation-Type Merger; (b) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount calculated by deducting the amount set forth in (b) of the preceding item from the current market value of the consideration of the Incorporation-Type Merger; (iii) the Amount of Capital Surplus at Establishment: the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b): (a) the amount of the Capital Surplus immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange acquired through an Incorporation-Type Merger; (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the Amount of Statutory Capital at Establishment: the amount of statutory capital immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange acquired through an Incorporation-Type Merger; (v) the Amount of Accumulated Profit at Establishment: the amount of accumulated profit immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange acquired through an Incorporation-Type Merger.  - 経済産業省

前二条の規定を適用することにより会員資本を計算することができない場合又は計算す ることが適切でない場合には、新設合併設立会員商品取引所の次の各号に掲げる額は当該 各号に定める額とする。 一設立時出資金額次に掲げる額の合計額 イ会員資本承継消滅会員商品取引所（新設合併消滅会員商品取引所の会員が受ける 新設合併対価の全部が新設合併設立会員商品取引所の出資である場合において、当 該新設合併消滅会員商品取引所がこの号に規定する会員資本承継消滅会員商品取引 所となることを定めたときにおける当該新設合併消滅会員商品取引所をいう。以下 この条において同じ。）の出資金の額 ロ非会員資本承継消滅会員商品取引所（新設合併消滅会員商品取引所の会員に交付 する新設合併対価が存しない場合における当該新設合併消滅会員商品取引所又は会 員資本承継消滅会員商品取引所以外の新設合併消滅会員商品取引所をいう。以下こ の条において同じ。）の新設合併対象純資産額（新設合併対象財産（資産に限る。） に付すべき価額から新設合併対象財産（負債に限る。）に付すべき価額を減じて得 た額をいう。以下この条において同じ。）（当該新設合併対象純資産額が零未満であ る場合にあっては、零）の範囲内で、新設合併消滅会員商品取引所が新設合併契約 の定めに従い定めた額（零以上の額に限る。）二設立時加入金額次に掲げる額の合計額 イ会員資本承継消滅会員商品取引所の新設合併の直前の加入金の額 ロ非会員資本承継消滅会員商品取引所の新設合併対象純資産額（当該新設合併対象 純資産額が零未満である場合にあっては、零）から前号ロに掲げる額を減じて得た 額の範囲内で、新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額 （零以上の額に限る。）三設立時資本剰余金額イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額 イ会員資本承継消滅会員商品取引所の新設合併の直前の資本剰余金の額 ロ非会員資本承継消滅会員商品取引所の新設合併対象純資産額（当該新設合併対象 純資産額が零未満である場合にあっては、零） ハ第一号ロ及び前号ロに掲げる額の合計額 四設立時法定準備金額会員資本承継消滅会員商品取引所の新設合併の直前の法定準 備金の額 五設立時利益剰余金額次に掲げる額の合計額 イ会員資本承継消滅会員商品取引所の新設合併の直前の利益剰余金の額 ロ非承継消滅会員商品取引所の新設合併対象純資産額が零未満であるときは、当該 新設合併対象純資産額例文帳に追加

When Members’ capital is not calculated by applying the provisions of the preceding two Articles or when it is not appropriate to calculate the Members’ capital, the amounts set forth in the following items of a Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts specified in such items, respectively: (i) the Amount of Contributions at Establishment: the sum total of the amounts set forth in the following:(a) the amount of the contributions of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital - 129 - (which means when said Member Commodity Exchange Dissolved in an Incorporation-Type Merger is appointed to be a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital prescribed in this item in the case where the entire consideration for an Incorporation-Type Merger received by Members of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger is the contribution of the Member Commodity Exchange Established by an Incorporation-Type Merger; hereinafter the same shall apply in this Article); (b) the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger complying with the provisions of an Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount of the net assets subject to an Incorporation-Type Merger (which means the amount calculated by deducting the value placed on the Property subject to the Incorporation-Type Merger [limited to liabilities] from the value placed on the Property subject to the Incorporation-Type Merger [limited to assets]; hereinafter the same shall apply in this Article) (in the case where such amount of the net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero) of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members' Capital (which means a Member Commodity Exchange Dissolved in an Incorporation-Type Merger other than said Member Commodity Exchange Dissolved in an Incorporation-Type Merger or Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital when the consideration of an Incorporation-Type Merger to be delivered to Members of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger does not exist; hereinafter the same shall apply in this Article); (ii) the Amount of Membership Fees at Establishment: the sum total of the amounts set forth in the following: (a) the amount of membership fees immediately prior to an Incorporation-Type - 130 - Merger of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (b) the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger complying with the provisions of an Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount calculated by deducting the amount set forth in (b) of the preceding item from the net assets subject to an Incorporation-Type Merger of Members' Capital of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members' Capital (in the case where the amount of said net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero);(iii) the Amount of Capital Surplus at Establishment: the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b); (a) the amount of the Capital Surplus immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (b) the amount of the net assets subject to an Incorporation-Type Merger of Members’ Capital of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members’ Capital (in the case where the amount of said net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero); (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the Amount of Statutory Capital at Establishment: the amount of the statutory capital immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (v) the Amount of Accumulated Surplus at Establishment: the sum total of the amounts set forth in the following: (a) the amount of accumulated profit immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (b) in the case where the amount of the net assets subject to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members’ Capital is less than zero, the amount of such net assets subject to the Incorporation-Type Merger.  - 経済産業省

法第百五十五条第二項の主務省令で定める書類は、次の各号に掲げる場合の区分に応 じ、当該各号に定めるものとする。 一変更の申請が商品市場の開設に係る場合次に掲げる書面 イ変更の理由を記載した書面 ロ新旧条文の対照表 ハ会員総会又は株主総会の議事録その他必要な手続があったことを証する書面 ニ新たに開設しようとする商品市場ごとに当該商品市場を開設しようとする商品取 引所の会員等であって当該商品市場において取引をしようとするもの及び当該商品 取引所の会員等になろうとする者であって当該商品市場において取引をしようとす るもの（会員商品取引所にあっては、その出資の全額の払込みが終了した者に限る。） の合計数が二十人以上であることを証する書面 ホニに規定する会員等及び会員等になろうとする者のうち、会員商品取引所の会員 及び会員になろうとする者にあっては当該商品市場について法第三十条第一項各 号のいずれかに該当することを誓約する書面、株式会社商品取引所の取引参加者及 び取引参加者になろうとする者にあっては法第八十二条第一項第一号イからハま で又は同項第二号イからハまでのいずれかに該当することを誓約する書面 ヘニに規定する会員等及び会員等になろうとする者の過半数の者が当該商品市場に ついて法第十条第二項各号並びに第二十八条第一項第五号イ及びロに定める者に 該当することを誓約する書面 ト当該商品取引所の会員等になろうとする者であって当該商品市場において取引を しようとするものが法第十五条第二項第一号イからヲまでのいずれにも該当しな いことを誓約する書面 チ新たに開設しようとする一以上の商品市場において法第百五条第一号に掲げる 方法により決済を行う場合にあっては、認可の申請の日前三十日以内に様式第一号 により作成したニに規定する会員等及び会員等になろうとする者の純資産額に関す る調書 リ新たに開設しようとする商品市場における開設後一年間の先物取引の取引量の見 込みを記載した書面 ル二以上の商品指数を一の上場商品指数として商品市場を開設しようとする場合に あっては、当該二以上の商品指数の対象となる物品の大部分が共通していることを 明らかにすることができる書面 二変更の申請が商品市場における上場商品若しくは上場商品指数の範囲の変更（廃止 又は範囲の縮小を除く。以下この号において同じ。）又は取引の種類の変更に係る場 合次に掲げる書面 イ変更の理由を記載した書面 ハ会員総会又は株主総会の議事録その他必要な手続があったことを証する書面 ニ当該変更に係る商品市場において法第百五条第一号に掲げる方法により決済を 行っている場合であって、当該商品市場において取引をする会員等の純資産額の最 低額を変更した場合にあっては、認可の申請の日前三十日以内に様式第一号により 作成した会員等の純資産額に関する調書 ホ当該変更に係る商品市場における変更後一年間の先物取引の取引量の見込みを記 載した書面 ヘ上場商品の範囲の変更の場合にあっては、二以上の上場商品構成物品を一の商品 市場で取引をすることが適当である旨を明らかにすることができる書面 ト二以上の商品指数を一の上場商品指数とする上場商品指数の範囲の変更の場合に あっては、当該二以上の商品指数の対象となる物品の大部分が共通している旨を明 らかにすることができる書面例文帳に追加

The documents specified by an ordinance of the competent ministry set forth in Article 155, paragraph 2 of the Act shall be as listed in the corresponding categories set forth in the following items and as specified in such items, respectively: (i) in the case where the application for amendment pertains to the establishment of a Commodity Market, the documents set forth in the following: (a) a document recording the reasons for the amendment; (b) a comparative table of the prior and amended article provisions; (c) minutes of a general meeting of Members or a general meeting of shareholders or another document certifying that the necessary procedures for approval have been followed; (d) a document certifying that the total number of persons who are Members, etc. of the Commodity Exchange intending to establish a Commodity Market for each Commodity Market which is planned to be newly established and who intend to start transactions on such Commodity Market, and who intend to become Members, etc. of said Commodity Exchange intending to start transactions on such Commodity Market (with regard to a Member Commodity Exchange, limited to persons who have completed payment of the full amount of the contribution) are 20 or more; (e) among persons who are or intend to become Members, etc. prescribed in (d), with regard to a person who is or intends to become a member of a Member Commodity Exchange, a sworn, written statement that such person is subject to any of the provisions of Article 30, paragraph 1 of the Act regarding said Commodity Market; with regard to a person who is or intends to become a trading participant of an Incorporated Commodity Exchange, a sworn, written statement that such person is subject to any of the provisions of (a) through (c) of Article 82, paragraph 1, item 1 of the Act, or any of the provisions of (a) through (c) of item 2 of the same paragraph; (f) a sworn, written document stating that the majority of persons who are or intend to become Members, etc. prescribed in (d) are subject to such persons as specified in the respective items of Article 10, paragraph 2, and Article 28, paragraph 1, item 5, (a) and (b) of the Act, with regard to such Commodity Market; (g) a sworn, written document stating that the person who intends to become a - 134 - Member, etc. of said Commodity Exchange and intends to start transactions on said Commodity Market is not subject to any of the provisions of (a) through (l) of Article 15, paragraph 2, item 1 of the Act; (h) in the case of carrying out settlements by the method set forth in Article 105, paragraph 1 of the Act at one or more Commodity Markets which are planned to be newly established, a record prepared according to Form No. 1 within 30 days prior to the date of filing the application and pertaining to the amount of the net assets of a person who is or intends to become a Member, etc. as prescribed in (d); (i) a document stating the estimated transaction volume of Futures Transactions for one year after the opening on a Commodity Market which he/she seeks to open; (j) in the case of seeking to open a Commodity Market pertaining to a Listed Commodity, a document stating that it is appropriate to trade Listed Commodity Component Products, etc. on a single Commodity Market; (k) in the case of seeking to open a Commodity Market by specifying two or more Commodity Indices as a single Listed Commodity Index, a document stating that the majority of the goods subject to said two or more Commodity Indices shall be common to one another; (ii) in the case where the application for amendment is pertaining to a change to the scope of a Listed Commodity or Listed Commodity Index on a Commodity Market (excluding the abolishment or narrowing of such scope; hereinafter the same shall apply in this item) or a change to the type of transaction, the documents set forth in the following: (a) a document recording the reasons for the amendment; (b) a comparative table of the prior and amended article provisions; (c) minutes of a general meeting of Members or a general meeting of shareholders or another document certifying that the necessary procedures for approval have been followed; (d) in cases where making a settlement on a Commodity Market pertaining to said amendment by a method set forth in Article 105, item 1 of the Act and where changing the minimum amount of the net assets of Members, etc. who trade on said Commodity Market, a record pertaining to the amount of the net assets of Members, etc., which is prepared according to Form No. 1 within 30 days prior to the filing of the application; (e) a document stating the estimated transaction volume of Futures Transactions for one year after the amendment on the Commodity Market pertaining to said amendment; (f) in the case of changing the scope of a Listed Commodity, a document stating that it is appropriate that two or more Listed Commodity Component Products, etc. are traded on a single Commodity Market; (g) in the case of changing the scope of a Listed Commodity Index which sets two or more Commodity Indices as a single Listed Commodity Index, a document stating that the majority of goods subject to said two or more Commodity Indices are common to one another;  - 経済産業省

１ 新設合併（法第百四十一条の新設合併をいう。以下第六十条の十一までにおいて同 じ。）により新設合併設立会員商品取引所が承継する財産（以下「新設合併対象財産」 という。）（新設合併取得会員商品取引所（新設合併消滅会員商品取引所のうち、一の会 員商品取引所の有する財産に付された新設合併直前の帳簿価額を当該財産に付すべき新 設合併設立会員商品取引所における帳簿価額とすべき場合における当該一の会員商品取 引所をいう。以下同じ。）の財産を除く。以下この条において同じ。）の全部の取得原価 を新設合併対価（新設合併に際して新設合併設立会員商品取引所が新設合併消滅会員商 品取引所の会員に対して交付する財産をいう。以下この条において同じ。）の時価その 他当該新設合併対象財産の時価を適切に算定する方法をもって測定することとすべき場 合において、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める 額とする。ただし、新設合併契約により次項の規定によるものと定めたときは、この限 りでない。 一新設合併設立会員商品取引所の設立時の出資金の額（以下「設立時出資金額」とい う。） 次に掲げる額の合計額 イ 新設合併対象純資産額（新設合併対象財産（資産に限る。）に付すべき価額から 新設合併対象財産（負債に限る。）に付すべき価額を減じて得た額（新設合併取得 会員商品取引所から承継するものに係るものに限る。）をいう。以下この項におい て同じ。）（当該額が零未満である場合にあっては、零）の範囲内で、新設合併消滅 会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に限る。）ロ新設合併対価時価（新設合併対価の時価その他適切な方法により算定された新設 合併対価の価額をいう。以下この条において同じ。）（新設合併設立会員商品取引所 の出資に係るものであって、新設合併取得会員商品取引所以外の新設合併消滅会員 商品取引所の会員に交付するものに限る。以下この項において同じ。）の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に 限る。） 二新設合併設立会員商品取引所の設立時の加入金の額（以下「設立時加入金額」とい う。） イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に 限る。） イ新設合併対象純資産額（当該新設合併対象純資産額が零未満である場合にあって は、零）ロ新設合併対価時価 ハ設立時出資金額 三新設合併設立会員商品取引所の設立時の資本剰余金の額（以下「設立時資本剰余金 額」という。） イ新設合併対象純資産額（当該新設合併対象純資産額が零未満である場合にあって は、零）ロ新設合併対価時価 ハ設立時出資金額 ニ設立時加入金額 四新設合併設立会員商品取引所の設立時の法定準備金の額（以下「設立時法定準備金 額」という。） 零 五新設合併設立会員商品取引所の設立時の利益剰余金の額（以下「設立時利益剰余金 額」という。） 零例文帳に追加

(1) In the case where the acquisition costs of the entire property that a Member Commodity Exchange Established by an Incorporation-Type Merger acquired by succession as the result of an Incorporation-Type Merger (which refers to an Incorporation-Type Merger prescribed in Article 141 of the Act; the same shall apply hereinafter until Article 60-11) (hereinafter referred to as the "Property subject to an Incorporation-Type Merger") (excluding the property of a Member Commodity Exchange acquired through an Incorporation-Type Merger [which means a single Member Commodity Exchange in the case where the book value immediately prior to an Incorporation-Type Merger for the property held by such single Member Commodity Exchange should be used as the book value of the Member Commodity Exchange Established by an Incorporation-Type Merger for said property; hereinafter the same shall apply]; hereinafter the same shall apply in this Article), the acquisition costs of such property are to be measured by a method calculating the current market value of the consideration of the Incorporation-Type Merger and other current market values of said Property subject to an Incorporation-Type Merger, the amounts set forth in the following items for the Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts set forth in said respective items; provided, however, that this provision shall not apply if it is determined that such amounts are to be prescribed pursuant to the provisions of the following paragraph by the Incorporation-Type Merger contract: (i) the amount of the contributions at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Contributions at Establishment”): the sum total of the amounts set forth in the following: (a) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount of the net assets subject to the Incorporation-Type Merger (which means the amount calculated by deducting the value placed on the Property subject to the Incorporation-Type Merger [limited to liabilities] from the value placed on the Property subject to the Incorporation-Type Merger [limited to assets] (limited to those inherited from a Member Commodity Exchange acquired through an Incorporation-Type Merger); hereinafter the same shall apply in this paragraph; and in the case such amount is less than zero, the amount shall be zero); (b) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the current market value of the consideration of the Incorporation-Type Merger (which means the value of the consideration of the Incorporation-Type Merger calculated by using the current market value of the consideration of the Incorporation-Type Merger or other appropriate method; hereinafter the same shall apply in this Article; and limited to those cases pertaining to the contributions of a Member Commodity Exchange Established by an Incorporation-Type Merger that are delivered to Members of a Member Commodity Exchanges Dissolved in an Incorporation-Type Merger other than a Member Commodity Exchange acquired through an Incorporation-Type - 124 - Merger; hereinafter the same shall apply in this paragraph); (ii) the amount of membership fees at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Membership Fees at Establishment): the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract within the scope of the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b) (limited to an amount of zero or greater): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to the Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (iii) the amount of capital surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Capital Surplus at Establishment"): the amount calculated by deducting the sum total of the amounts set forth in (c) and (d) below, from the sum total of the amounts set forth in (a) and (b): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (d) the Amount of Membership Fees at Establishment; (iv) the amount of statutory capital at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Statutory Capital at Establishment”): the amount shall be zero; (v) the amount of accumulated surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Accumulated Surplus at Establishment”): the amount shall be zero (if the amount of the net assets subject to an Incorporation-Type Merger is below zero, the amount shall be said amount of net assets subject to the Incorporation-Type Merger).  - 経済産業省

第四十条の十　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係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又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。例文帳に追加

Article 40-10 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the resident who is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:  - 日本法令外国語訳データベースシステム