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

イ　議決権の数が一個でない株式等を発行している法人（ハに掲げる法人を除く。）　当該外国法人の議決権の総数のうちに居住者及び内国法人並びに特殊関係非居住者が有する当該外国法人の直接及び間接保有の議決権の数の合計数の占める割合例文帳に追加

(a) A corporation that issues shares, etc. in which more than one voting right (excluding a corporation listed in (c)): The ratio of the sum of the number of voting rights in the said foreign corporation held through direct and/or indirect ownership by residents, domestic corporations and specially-related nonresidents to the total number of voting rights in the said foreign corporation  - 日本法令外国語訳データベースシステム

ロ　請求権の内容が異なる株式等を発行している法人（ハに掲げる法人を除く。）　当該外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の総額のうちに居住者及び内国法人並びに特殊関係非居住者が有する当該外国法人の直接及び間接保有の請求権に基づく剰余金の配当等の額の合計額の占める割合例文帳に追加

(b) A corporation that issues shares, etc. in which different claims are vested (excluding a corporation listed in (c)): The ratio of the sum of the amount of dividend of surplus, etc. based on the claims for the said foreign corporation held through direct and/or indirect ownership by residents, domestic corporations and specially-related nonresidents to the total amount of dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of the said foreign corporation  - 日本法令外国語訳データベースシステム

これまで米国は、名目GDPの約7割を占める家計消費の拡大を背景に成長を続けていたが、2007年はサブプライム住宅ローン問題等により住宅投資の悪化が顕在化し、2008年第1四半期には、家計消費へもその影響が及ぶなど、景気減速の懸念が強まってきている（第1-2-1図）。例文帳に追加

Up until then, growth in the United States had continued, supported by increases in household consumption (which accounts for approximately 70% of nominal GDP); but in 2007, the subprime mortgage problem and other factors caused the deterioration of housing investments to come to light, and in the first quarter of 2008, there have been growing concerns about an economic slowdown, including the effects the housing investments will have on household consumption (see Figure 1-2-1). - 経済産業省

大石寺派僧俗にとってみれば、大石寺の住職は依然変わりなく法主（ほっす）の地位ではあるが、管長の地位は謗法の人間が占めている場合もある、などという、信仰上極めて耐え難い異常事態が続き、教団の存立そのものも危ぶまれる事態となった。例文帳に追加

The rank of the chief priest of Taiseki-ji Temple remained the same as Hoshu, while the position of the chief abbot was sometimes assumed by those from Hobo which was an unusual and humiliating situation for monks and other people of Taisekiji School, and the religious group itself was in an insecure situation.  - Wikipedia日英京都関連文書対訳コーパス

2004年7月滑川町で合併の枠組みを問う住民投票を行った結果、東松山市・吉見町を含む８市町村で合併が過半数を占めたために滑川町は比企地域３町３村合併協議会から離脱例文帳に追加

July 2004: Withdrawal by Namegawa-machi from the Hiki Area Council for Merger of Three Towns and Three Villages due to support by the majority of citizens for the merger of eight cities, towns and villages including Higashimatsuyama City and Yoshimi-machi, as a result of plebiscite on the framework of the merger conducted in Namegawa-machi  - Wikipedia日英京都関連文書対訳コーパス

上中町内では生活・経済の面でもつながりが強い小浜市と合併すべきという声もあったが、小浜市と合併した場合に上中町は小浜市の一地域に過ぎず、「上中が主導権を握れない」と考える町民が多く、住民投票でも小浜市との合併は反対派が多数を占めた。例文帳に追加

Some said that Kaminaka-cho should merge with Obama City, which has close ties in terms of daily life and economic activities; however, many were against the merger saying Kaminaka would not capture the initiative; the majority of voters opposed the merger with Obama City in a referendum.  - Wikipedia日英京都関連文書対訳コーパス

また、当時（1886年）の北海道全域の人口は26万5千人に過ぎず、うち半数以上にあたる15万1千人が松前藩時代以来の集住地域である函館県に集中し、逆に極寒の未開拓地が大半を占める根室県はわずか1万7千人という不均衡の問題が生じていた。例文帳に追加

Furthermore, while the population of the whole area of Hokkaido was only two hundred sixty-five thousand in 1886 and more than half of the population (one hundred fifty-one thousand) concentrated in Hakodate Prefecture where people had lived in groups since the age of the Matsumae Domain, and Nemeuro Prefecture which consisted mostly of extremely cold undeveloped land had a population of only seventeen thousand, and this posed a problem of an imbalance.  - Wikipedia日英京都関連文書対訳コーパス

本発明による仏壇は、従来の物体ではなく、インターネット上に個別のＵＲＬをもち、パソコン操作者は、インターネットに接続されたパソコンからＵＲＬにアクセスすることによって、その仏壇に対面することができるので、住宅内で一定の場所と面積を占有することがない。例文帳に追加

The Buddhist alter on this invention is not the conventional object but has individual URL on the internet, wherein the person who operate personal computers can face the Buddhist alter by accessing the URL through personal computers connected to the internet, without occupying certain amount of place and area. - 特許庁

乾いた洗濯物を取込む事と洗濯物がリビング等の一部なりを占拠してしまう事については専用のバッグを使えば、バッグを置く場所のみで居住空間を保つ事や美観上、衛生上の課題を解決する。例文帳に追加

On the problem related to take in the dried washings and to occupy a part of the living room or the like with the washings, if the bag for exclusive use is used, the problems related to the keeping of a living space, a good appearance and the hygiene can be solved only by requiring a place for placing the bag. - 特許庁

本発明は、従来の木造軸組工法における筋かい耐力壁の問題点を解消し、間柱、筋かいの占有空間の利用を図り、耐震性能、耐風性能において優れ、外断熱施工による高気密高断熱住宅の提供を目的するものである。例文帳に追加

To provide a highly airtight and highly heat-insulating house by external heat insulating construction eliminating problems of a bracing bearing wall in a conventional wooden framework construction method, utilizing the occupied space of studs and bracing, and excelling in earthquake-resistant and wind-resistant performance. - 特許庁

ステアリング装置４及び変速操作装置１０の簡素化が得られると共に作業空間が容易に得られ、かつステアリング装置４及び変速操作装置１０のコンパクト化が得られて要求占有空間が減少されて車室内の居住性の向上及び作業性の向上が得られる。例文帳に追加

This constitution simplifies a steering device and the speed change operation device 10 and facilitate provision of a working space, forms the steering device and the speed change operation device 10 in a compact manner, and decreases a demand occupying space, resulting in improvement of living properties in a car room and improvement of workability. - 特許庁

このうち「非居住者」による出願は、1985年から2006年にかけて約2.7倍に増加し、特許出願の総数に占める割合も1985年の30％から2006年には44％に達しており、グローバル化の進展に伴って企業の知的財産戦略もグローバル化が加速している状況がうかがえる（第2-3-1図）。例文帳に追加

The number of patent applications made by nonresidents increased by 270% from 1985 to 2006, and the proportion of the total number of applications taken up by nonresident applications also increased from 30% in 1985 to 44% in 2006. From this, one can see that along with increasing globalization, the globalization of the intellectual property strategies of businesses is also accelerating (Fig. 2-3-1). - 経済産業省

また、財政支出が果たした役割も大きく、2001年６月に成立した所得税減税の規模は11年間で１兆3,500億ドルと巨額であった。そして、GDPの７割を占める家計部門の消費については、低金利を背景とした住宅ローンの借換え等も影響して堅調に推移した。例文帳に追加

In addition, the current account balance played a large role: in June 2001, the U.S. established an enormous 11-year, US$1.35 trillion income tax cut. Furthermore, household consumption, which accounts for 70% of the GDP, continued its steady performance in part due to mortgage refinancing against the background of a low interest rate. - 経済産業省

ただし、家計のバランスシート調整が継続する中、GDP の 7 割を占める消費は本格的回復には至っておらず、低下傾向にあるとはいえ高い水準にある失業率や低迷する住宅価格は米国経済下押しのリスク要因となっている。例文帳に追加

However, as household balance-sheet adjustments are continuing, consumption that accounts for 70% of the GDP has not fully recovered. And, a declining but high unemployment rate and slumping housing prices are risk factors of a depressed U.S. economy. - 経済産業省

一　外国関係会社　外国法人で、その発行済株式又は出資（その有する自己の株式等を除く。）の総数又は総額のうちに居住者（第二条第一項第一号の二に規定する居住者をいう。以下この号及び第六号において同じ。）及び内国法人並びに特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある同項第一号の二に規定する非居住者をいう。以下この号において同じ。）が有する直接及び間接保有の株式等の数の合計数又は合計額の占める割合（当該外国法人が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合）が百分の五十を超えるものをいう。例文帳に追加

(i) Foreign affiliated company: A foreign corporation in which the ratio of the sum of the number or amount of shares, etc. held through direct and/or indirect ownership by residents (meaning residents prescribed in Article 2(1)(i)-2; hereinafter the same shall apply in this item and item (vi)), domestic corporations and specially-related nonresidents (meaning nonresidents prescribed in Article 2(1)(i)-2 who have a special relationship specified by a Cabinet Order with residents or domestic corporations; hereinafter the same shall apply in this item) to the total number or total amount of issued shares or capital contributions (excluding the shares, etc. held by the foreign corporation) (in the case where the foreign corporation is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger) is more than 50 percent:  - 日本法令外国語訳データベースシステム

すなわち、金融緩和の中で、①株式、住宅等その価格が金利水準によって大きく変動する資産が家計のバランスシートに占めるウェイトが上昇し16、金利低下による資産効果（金利低下が保有資産の時価上昇を通じて家計の消費支出を押し上げる効果）が強まる中、②家計資産に占める預金等の比重低下と借入金の増加が同時に進み、利付資産・負債がネットで負債超の状態となり金利の低下が家計の利息収支を改善させる構造が強まっていったと考えられる（第1-2-20図）。例文帳に追加

In other words, it is believed that, amid the easing of monetary conditions: (a) as stocks, houses and other assets, the prices of which fluctuate greatly according to interest rate levels, increased their weight on the balance sheet of the household budget16 , and as the wealth effect attributable to declining interest rates strengthened (a decline in interest rates has the effect of forcing up household consumption expenditure through increases in the market value of assets held); (b) debt increased further as the ratio of deposits to household assets decreased, interest-bearing liabilities exceeded interest-bearing assets, and a structure was being reinforced whereby declines in interest rates would improve the interest paid and received situation (see Figure 1-2-20). - 経済産業省

二　火災が発生した専有部分の各部分及び当該各部分以外の部分を、一の者が、総務省令で定めるところにより、住居、店舗、事務所又は倉庫その他建物としての用途に一体として供している場合には、これらの用途に一体として供されている専有部分の各部分の所有者、管理者、占有者その他の総務省令で定める者（前号に掲げる者を除く。）例文帳に追加

(ii) where a person, as provided for by Ordinance of the Ministry of Internal Affairs and Communications, uses the proprietary element where the fire has occurred and other proprietary element(s) all together for the intended purpose of using them as residences, stores, offices or warehouses or any other buildings, the owner, manager or possessor of each of those proprietary elements used all together for such intended purpose, or any other related person as specified by Ordinance of the Ministry of Internal Affairs and Communications (excluding those listed in the preceding item).  - 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

現存最古の作品として名高い佐竹本三十六歌仙絵巻でも、束帯や華麗な十二単の正装に居住まいを正す歌仙が大半を占める中で、一人くつろいだ袿姿で慎ましく顔を伏せた斎宮女御は、いかにも深窓の姫君らしい気品漂う姿が華やかな色彩で美しく描かれている。例文帳に追加

And in Satake's famous volume, the handscroll showing the portraits of the 36 Immortal Poets, which is the oldest surviving work depicting them, among the vast majority of the figures shown seated in sokutai (ceremonial court robes) and sumptuous twelve-layered kimonos, one, Queen Kishi, is shown in a more relaxed posture, in uchiki-sugata (informal dress), modestly hiding her face from view; she is painted beautifully, with vivid colors, and her appearance reflects a truly regal quality, secluded there deep in her inner rooms.  - Wikipedia日英京都関連文書対訳コーパス

さらに、財政投融資については、全ての財投事業について、財務の健全性等の総点検を行い、財政投融資残高において大きなウェイトを占める住宅金融公庫について、民間で取り組んでいる直接融資を廃止し、都市再生機構について、ニュータウン事業から撤退するなどの見直しを実施しております。例文帳に追加

As for the Fiscal Investment and Loan Program (FILP), we conducted comprehensive reviews of the progress of the reform of the FILP and the financial strength of all FILP programs. The Government Housing Loan Corporation and the Urban Renaissance Agency account for a large share of the outstanding balance of FILP. The review of the Government Housing Loan Corporation abolishes direct loans which are provided by private sector, and the Urban Renaissance Agency withdraws from new town projects. - 財務省

用地不足の首都圏の高層建築構造物に制振装置を設置するに際し、平面配置上の余計なスペースを占有することなく設置し得るとともに、強風や地震などによる横揺れを大幅に軽減して、居住性の可及的な向上が図れる鉄骨コンクリート構造物の制振装置を提供する。例文帳に追加

To provide a vibration damper for a reinforced-concrete structure, by which habitability is improved maximally by installing an excess space on plane arrangement can be installed without occupation while largely reducing rolling by a strong wind, an earthquake or the like when the vibration damper is mounted on a high-rise building structure in the Metropolitan area, in which sites are insufficient. - 特許庁

また、2001年及び2002年の上半期においては、住宅ローンの総額の半分以上をリファイナンスが占めており28、FRBが2002年の上半期に行った調査29によれば、2001年から2002年上半期の間のリファイナンスの総額のうち16％が消費に回されており、１件当たりの平均的なキャッシュ・アウト額は26,723ドルとされている。例文帳に追加

Refinancing also accounted for over half the total amount of housing loans in 2001 and in the first half of 2002,28 and according to a study conducted by the FRB in the first half of 2002,29 16 percent of the entire amount refinanced from 2001 through the first half of 2002 was used for consumption, while the average cash out amount per loan was 26,723 dollars. - 経済産業省

後述するように、中国政府は、都市と農村間の格差是正に向けて様々な対策を講じており、戸籍制度を始めとした制度整備にも取り組んでいく方針を示しているが、人口の大半を占める農村部住民の所得の底上げは、内需主導による力強い経済成長の実現を図る上でも極めて重要であると考えられる。例文帳に追加

As will be covered below, the Chinese government has adopted various measures aimed at correcting the disparity between cities and rural communities and has laid out a policy of making efforts in the development of institutions, starting with a family registration system, but raising the level of income of persons residing in rural areas, which account for the majority of the population, also appears to be extremely important in order to realize strong economic growth that is driven by domestic demand. - 経済産業省

一　当該剰余金の配当等の額に当該調整適用対象留保金額に係る事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該事業年度終了の時における当該居住者の有する当該特定外国子会社等の請求権勘案保有株式等（当該居住者に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額例文帳に追加

i) The amount obtained by multiplying the amount of the said dividend of surplus, etc. by the ratio of the shares, etc. for considering the claims held by the said resident out of the total issued shares, etc. of the specified foreign subsidiary company, etc. at the end of the business year pertaining to the said eligible retained income for adjustment (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii)(a) and (b) of the preceding paragraph related to the said resident  - 日本法令外国語訳データベースシステム

二　当該調整適用対象留保金額に当該調整適用対象留保金額に係る事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該事業年度終了の時における当該居住者の有する当該特定外国子会社等の請求権勘案保有株式等（当該居住者に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額例文帳に追加

(ii) The amount obtained by multiplying the amount of the said eligible retained income for adjustment by the ratio of the shares, etc. for considering the claims held by the said resident out of the total issued shares, etc. of the specified foreign subsidiary company, etc. at the end of the business year pertaining to the said eligible retained income for adjustment (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii)(a) and (b) of the preceding paragraph related to the said resident).  - 日本法令外国語訳データベースシステム

一　請求権勘案保有株式等　居住者が直接に有する外国法人の株式等の数又は金額（当該外国法人が請求権の内容が異なる株式等を発行している場合には、当該外国法人の発行済株式等に、当該居住者が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合を乗じて計算した数）及び請求権勘案間接保有株式等を合計した数又は金額をいう。例文帳に追加

(i) The shares, etc. for considering the claims held: The number or the amount adding together the number or the amount of the shares, etc. of a foreign corporation directly held by a resident (where the said foreign corporation has issued the shares, etc. in which different claims are vested, the number obtained by multiplying the issued shares, etc. of the said foreign corporation by the ratio of the amount of a dividend of surplus, etc. that the said resident can receive based on the said claims out of the total amount) and the shares, etc. for considering the claims indirectly held  - 日本法令外国語訳データベースシステム

一　外国関係会社　外国法人で、その発行済株式又は出資（その有する自己の株式等を除く。）の総数又は総額のうちに居住者及び内国法人並びに特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある非居住者をいう。以下この号において同じ。）が有する直接及び間接保有の株式等の数の合計数又は合計額の占める割合（当該外国法人が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合）が百分の五十を超えるものをいう。例文帳に追加

(i) Foreign affiliated company: A foreign corporation in which the ratio of the sum of the number or amount of shares, etc. held through direct and/or indirect ownership by residents, domestic corporations and specially-related nonresidents (meaning nonresidents who have a special relationship specified by a Cabinet Order with residents or domestic corporations; hereinafter the same shall apply in this item) to the total number or total amount of issued shares or capital contributions (excluding the shares, etc. held by the foreign corporation) (in the case where the foreign corporation is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger) is more than 50 percent:  - 日本法令外国語訳データベースシステム

第六条　会社は、その株式を取得した次に掲げる者から、その氏名及び住所を株主名簿に記載し、又は記録することの請求を受けた場合において、その請求に応ずることによつて第一号から第三号までに掲げる者により直接に占められる議決権の割合とこれらの者により第四号に掲げる者を通じて間接に占められる議決権の割合として総務省令で定める割合とを合計した割合（以下この条において「外国人等議決権割合」という。）が三分の一以上となるときは、その氏名及び住所を株主名簿に記載し、又は記録してはならない。例文帳に追加

Article 6 (1) When the Company has received a request to enter the name and address in its register of shareholders from those persons set forth in any of the following items who have acquired its shares, the Company shall not do so if the aggregate of the ratios of the voting rights directly held by the persons set forth in items (i) through (iii) and the ratio prescribed in the provisions of the applicable Ordinance of MIC as the ratio of voting rights indirectly held by such persons through controlling the persons set forth in item (iv) (such an aggregate will be referred to as the "ratio of voting rights of foreign nationals, etc.") in this article reaches or exceed one-third upon acceptance of the request.  - 日本法令外国語訳データベースシステム

第三百三十四条　法第二百十五条（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により所得税の徴収が行われたものとみなされる給与又は報酬の金額は、法第百六十一条第二号（国内源泉所得）に規定する事業を国内において行う者の当該国内において行う事業につき支払を受けた同号に掲げる対価の総額が当該国内において行う事業のために人的役務の提供をする各非居住者に対しその人的役務の提供につき支払うべき同条第八号イ又はハに掲げる給与又は報酬の金額の合計額に満たなかつた場合には、当該対価の総額に、当該合計額のうちに当該各非居住者に対し支払うべき当該給与又は報酬の金額の占める割合を乗じて計算した金額とする。例文帳に追加

Article 334 The amount of pay or remuneration for which income tax is deemed to have been collected pursuant to the provision of Article 215 (Special Provisions for Withholding at Source of Pay, etc. for Provision of Personal Services by Nonresidents) of the Act shall, if the total amount of the consideration listed in Article 161(ii) (Domestic Source Income) of the Act that a person who conducts a business prescribed in Article 161(ii) of the Act in Japan has received with regard to the said business conducted in Japan does not reach the sum of the amounts of pay or remuneration listed in Article 161 (viii)(a) or (c) of the Act to be paid to individual nonresidents who provide personal services for the said business conducted in Japan with regard to their provision of personal services, be the amount calculated by multiplying the said total amount of consideration by the ratio of the amount of pay or remuneration to be paid to the respective nonresident to the said sum of the amounts of pay or remuneration.  - 日本法令外国語訳データベースシステム

一方の締約国の居住者は、次の(i)から(vi)までに掲げる要件を満たす場合に限り、(a)の規定の適用上多国籍企業集団の本拠である法人とされる。(i)当該居住者が、当該多国籍企業集団の全体の監督及び運営の実質的な部分を行うこと又は当該多国籍企業集団の資金供給を行うこと。(ii)当該多国籍企業集団が、五以上の国の法人により構成され、これらの法人のそれぞれが居住者とされる国において営業又は事業の活動を行うこと。ただし、これらの国のうちいずれかの五の国内において当該多国籍企業集団が行う営業又は事業の活動が、それぞれ当該多国籍企業集団の総所得の五パーセント以上を生み出す場合に限る。(iii)当該一方の締約国以外のそれぞれの国内において当該多国籍企業集団が行う営業又は事業の活動が、いずれも当該多国籍企業集団の総所得の五十パーセント未満しか生み出さないこと。(iv)当該居住者の総所得のうち、他方の締約国内から当該居住者が取得するものの占める割合が五十 パーセント以下であること。(v)(i)に規定する機能を果たすために、当該居住者が独立した裁量的な権限を有し、かつ、行使すること。(vi)当該居住者が、当該一方の締約国において、所得に対する課税上の規則であつて６に規定する者が従うものと同様のものに従うこと。例文帳に追加

A resident of a Contracting State shall be considered a headquarters company for a multinational corporate group for the purposes of subparagraph (a) only if: (i) that resident provides a substantial portion of the overall supervision and administration of the group or provides financing for the group; (ii) the group consists of companies which are resident in and are engaged in an active trade or business in at least five countries, and the trade or business activities carried on in each of the five countries generate at least 5 per cent of the gross income of the group; (iii) the trade or business activities carried on in any one country other than that Contracting State generate less than 50 per cent of the gross income of the group; (iv) no more than 50 per cent of its gross income is derived from the other Contracting State; (v) that resident has, and exercises, independent discretionary authority to carry out the functions referred to in clause (i); and (vi) that resident is subject to the same income taxation rules in that Contracting State as persons described in paragraph 6.  - 財務省

(b)一方の締約国の居住者は、次の(i)から(vi)までに掲げる要件を満たす場合に限り、(a)の規定の適用上多国籍企業集団の本拠である法人とされる。(i)当該居住者が、当該多国籍企業集団の全体の監督及び運営の実質的な部分を行うこと又は当該多国籍企業集団の資金供給を行うこと。(ii)当該多国籍企業集団が、五以上の国の法人により構成され、これらの法人のそれぞれが居住者とされる国において事業を行うこと。ただし、これらの国のうちいずれかの五の国内において当該多国籍企業集団が行う事業が、それぞれ当該多国籍企業集団の総所得の五パーセント以上を生み出す場合に限る。(iii)当該一方の締約国以外のそれぞれの国内において当該多国籍企業集団が行う事業が、いずれも当該多国籍企業集団の総所得の五十パーセント未満しか生み出さないこと。(iv)当該居住者の総所得のうち、他方の締約国内から当該居住者が取得するものの占める割合が五十パーセント以下であること。(v)(i)に規定する機能を果たすために、当該居住者が独立した裁量的な権限を有し、かつ、行使すること。(vi)当該居住者が、当該一方の締約国において、所得に対する課税上の規則であって５に規定する者が従うものと同様のものに従うこと。例文帳に追加

b) A resident of a Contracting State shall be considered a headquarters company for a multinational corporate group for the purpose of subparagraph a) only if: (i) that resident provides a substantial portion of the overall supervision and administration of the group or provides financing for the group; (ii) the group consists of companies which are resident in, and are carrying on business in, at least five countries, and the business carried on in each of the five countries generates at least 5 per cent of the gross income of the group; (iii) the business carried on in any one country other than that Contracting State generate less than 50 per cent of the gross income of the group; (iv) no more than 50 per cent of its gross income is derived from the other Contracting State; (v) that resident has, and exercises, independent discretionary authority to carry out the functions referred to in clause (i); and (vi) that resident is subject to the same income taxation rules in that Contracting State as persons described in paragraph 5. - 財務省

個人以外の者で次の(i)及び(ii)の要件を満たすもの(i)その者の各種類の株式その他の受益に関する持分の五十パーセント以上が、(a)、(b)、(c)(i)、(d)又は(e)に掲げる当該一方の締約国の居住者により直接又は間接に所有されていること。(ii)当該課税年度におけるその者の総所得のうちに、その者が居住者とされる締約国におけるその者の課税所得の計算上控除することができる支出により、いずれの締約国の居住者にも該当しない者に対し、直接又は間接に支払われた、又は支払われるべきものの額の占める割合が、五十パーセント未満であること。ただし、当該支出には、事業の通常の方法において行われる役務又は有体財産に係る支払（独立の企業の間に設けられる価格による支払に限る。)及び商業銀行に対する金融上の債務に係る支払（当該銀行がいずれの締約国の居住者でもない場合には、当該支払に係る債権がいずれかの締約国内にある当該銀行の恒久的施設に帰せられるときに限る。)は含まれない。例文帳に追加

a person other than an individual, if: (i) residents that are described in subparagraph(a), (b), (d) or (e), or clause (i) of subparagraph (c), own, directly or indirectly, at least 50 percent of each class of shares or other beneficial interests in the person, and (ii) less than 50 percent of the person’s gross income for the taxable year is paid or accrued by the person in that taxable year, directly or indirectly, to persons who are not residents of either Contracting State in the form of payments that are deductible in computing its taxable income in the Contracting State of which it is a resident(but not including arm’s length payments in the ordinary course of business for services or tangible property and payments in respect of financial obligations to a commercial bank, provided that where such a bank is not a resident of a Contracting State such payment is attributable to a permanent establishment of that bank situated in one of the Contracting States).  - 財務省

一　その有する外国関係会社の直接及び間接保有の株式等の数の当該外国関係会社の発行済株式又は出資（当該外国関係会社が有する自己の株式等を除く。）の総数又は総額のうちに占める割合（当該外国関係会社が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合。次号において「直接及び間接の外国関係会社株式等の保有割合」という。）が百分の五以上である居住者例文帳に追加

(i) A resident who holds shares, etc. of the affiliated foreign company through direct and/or indirect ownership, the ratio of whose shares, etc. to the total number or total amount of issued shares of or capital contributions to the said affiliated foreign company (excluding the shares, etc. held by the said affiliated foreign company) (in the case where the said foreign affiliated company is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger; referred to in the next item as the "direct and/or indirect ownership ratio for shares, etc. of an affiliated foreign company") is five percent or more:  - 日本法令外国語訳データベースシステム

一　当該居住者により所有される外国法令に基づいて設立された法人（以下この項において「外国法人」という。）の株式の数又は出資の金額の当該外国法人の発行済株式の総数又は出資の金額の総額に占める割合が百分の十以上となる場合及びこれに準ずる場合として財務省令で定める場合に該当する場合における当該外国法人の発行に係る証券の取得例文帳に追加

(i) Acquisition of securities issued by a corporation established based on foreign laws and regulations (hereinafter referred to as the "foreign corporation" in this paragraph) in the cases where the number of shares of the foreign corporation 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 and in the cases that fall under those specified by the Ordinance of the Minister of Finance as cases equivalent thereto  - 日本法令外国語訳データベースシステム

関東地方・東北地方を中心に江戸商人との取引も行われ、江戸商人による大名貸の例もみられるが、江戸は江戸幕府本体及びその親衛隊として江戸に常住した旗本の年貢米・特産品の売却地でもあり、幕府財政安定を意図した米価維持のための諸藩への廻米制限令が出されることもあり、藩にとっては安定した資金調達先にはなり得なかった（結果的に江戸への米は幕府米・旗本米・商人米が大部分を占め、関東・東北諸藩の年貢米の一部が売却されるのみとなる）。例文帳に追加

There were some examples of Edo merchants who did daimyogashi mainly to domains in the Kanto and the Tohoku regions, but Edo did not become a stable financial source for domains because annual rice tax and special products of the Edo bakufu or hatamoto (direct retainers of the bakufu) who lived in Edo to guard the bakufu were sold in Edo, and sometimes the bakufu ordered restriction of rice delivery out of Edo for rice-price keeping operation for the bakufu's fiscal stability (as a result most of rice that were dealt in Edo were from the bakufu, hatamoto, and some merchants, and only partial amount of rice from domains in the Kanto region and the Tohoku region were dealt).  - Wikipedia日英京都関連文書対訳コーパス

我が国のベンチャーキャピタルの投資受入総額に占める海外からの出資は３％に過ぎない。現在の我が国の税制においては、日本の組合制度によって組成されたベンチャーキャピタルファンドに外国人（非居住者）が投資する場合には、日本の組合が当該外国人の恒久的施設（いわゆる1号PE）と見なされ、その収益が日本の税務当局によって課税されることとなる。加えて、2005年度からは、この課税措置を担保するために、外国人に対して組合契約事業から生ずる利益の配分に20％の所得税源泉徴収措置がなされている。例文帳に追加

Investments from overseas in Japanese venture capitals account for only 3% of the total capital they have received. According to the current tax code of Japan, a venture capital formed under a Japanese partnership scheme which a foreigner (non-resident) has invested in is regarded as the permanent establishment of the foreigner (referred to as Item-1 PE), and profits from the fund are taxed by Japanese tax authorities. Furthermore, in order to secure the taxation, they started in 2005 to impose a 20% withholding of income tax on the distribution to foreigners of business profits from such partnership agreements.  - 経済産業省

イ　当該外国法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。）である他の外国法人（イにおいて「他の外国法人」という。）の発行済株式等の全部又は一部が居住者により所有されている場合　当該居住者の当該他の外国法人に係る持株割合（その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合（当該発行法人が請求権の内容が異なる株式等を発行している場合には、その株主等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合）をいう。以下この号において同じ。）に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合（当該他の外国法人が二以上ある場合には、二以上の当該他の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

a) Where a resident holds the whole or a part of the issued shares, etc. of other foreign corporations which are shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of the said foreign corporation (hereinafter such other foreign corporations shall be simply referred to as "other foreign corporations" in (a)): The ratio obtained by multiplying the said resident's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholders, etc. out of the total issued shares, etc. of the corporation issuing the said shares, etc. (where the said issuing corporation has issued the shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that the said shareholder, etc. can receive based on the said claims out of the total amount); hereinafter the same shall apply in this item) pertaining to the said other foreign corporations by the said other foreign corporations' ratio of shareholding pertaining to the said foreign corporation (where there are two or more other foreign corporations, 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

三　上場会社等の株式の取得（当該取得に係る当該上場会社等の株式の数の当該上場会社等の発行済株式の総数に占める割合又は当該取得をしたものが当該取得の後において所有することとなる当該上場会社等の株式の数と、非居住者である個人若しくは法人その他の団体（前項第二号から第四号までに掲げるものに該当するものに限る。）で当該取得をしたものと株式の所有関係等の永続的な経済関係、親族関係その他これらに準ずる特別の関係にあるものとして政令で定めるものが所有する当該上場会社等の株式の数とを合計した株式の数の当該上場会社等の発行済株式の総数に占める割合が百分の十を下らない率で政令で定める率以上となる場合に限る。）例文帳に追加

iii) Acquisition of the shares of a Listed Corporation, etc. (limited to cases where the ratio of the number of shares of the Listed Corporation, etc. pertaining to the acquisition in the total number of issued shares of the Listed Corporation, etc., or the ratio of the sum of the number of shares of the Listed Corporation, etc. which will be held by a person who conducts the acquisition after the acquisition and the number of shares of the Listed Corporation, etc. held by non-resident individuals, corporations or other organizations (limited to those which fall under those listed in items 2 to 4 inclusive of the preceding paragraph), which are specified by Cabinet Order as being in a permanent economic relationship, kinship or other special relationship equivalent thereto with a person who conducted the acquisition in the total number of issued shares of the Listed Corporation, etc. is not less than the ratio specified by Cabinet Order which is not less than 10%  - 日本法令外国語訳データベースシステム

ただし，一般の入国者の場合，外国人登録法（以下「外登法」という。）に基づき，入国の日から90日以内に居住地の市区町村で外国人登録の申請を行うことが義務付けられている（外登法第３条）ため，我が国に入国する外国人の90％以上を占める「短期滞在」の在留資格をもって在留する人の多くは，外国人登録を行うことなく出国してしまうことがほとんどであることから，同在留資格の外国人登録者数に占める割合は小さなものとなっている（平成21年末現在1.5％）。例文帳に追加

In principle, every foreign national who has entered Japan must apply for registration to the mayor or head of the city, town, or village in which his/her residence is located, in accordance with the Alien Registration Act (hereinafter referred to as the “Registration Act”), within 90 days of the date of his/her landing (Article 3 of the Registration Act). However, most foreign nationals who have entered Japan with the status of residence of “Temporary Visitor”, accounting for more than 90% of the total number of foreign entrants, leave Japan without registering. Therefore, the registered number of foreign nationals with the status of residence of “Temporary Visitor” is small,accounting for only 1.5% of the total number of registered foreign nationals as of the end of 2009. As a result, the statistics on the foreign nationals registered in Japan can be considered as the data mainly for foreign nationals who stay in Japan for a relatively long period of time for such purposes as employment, study or cohabitation, living a “settled life” in the local community.  - 特許庁

二　第一項第三号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の資本の払戻し（法第二十五条第一項第三号（配当等とみなす金額）に規定する資本の払戻しをいう。）又は解散による残余財産の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十四条第一項（資本の払戻し等があつた場合の株式等の取得価額）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。例文帳に追加

(ii) Where the nonresident referred to in paragraph (1)(iii)(b) has received the delivery of money or other assets as the return of the capital (meaning the return of the capital prescribed in Article 25(1)(iii) (The Amount Deemed to be the Amount of Distributions, etc.) of the Act) or the distribution of residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1)(iii)(b) which had issued shares or capital contributions that the nonresident owns, when the rate obtained by multiplying the rate pertaining to the said return, etc. prescribed in Article 114(1) (Acquisition Cost in the Case of the Return, etc. of the Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the nonresident had owned immediately prior to the said return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said return, etc. is five percent or more.  - 日本法令外国語訳データベースシステム

二　法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等（当該居住者に係る外国関係会社でその受ける法第四十条の五第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額例文帳に追加

ii) Where an event listed in Article 40-5(1)(ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act: The amount obtained by multiplying the amount prescribed in the said item by the ratio of the shares, etc. for considering the claims held by the said person of the said specified foreign subsidiary company, etc. prescribed in Article 25-21(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (where the money or any other assets have been delivered to an affiliated foreign company related to the said resident whose tax burden imposed in the state of the head office on the amount of the money that it receives as prescribed in Article 40-5(1)(ii) of the Act is below the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held via the said affiliated foreign company or the said other specified foreign subsidiary company, etc.  - 日本法令外国語訳データベースシステム

四　非上場会社の株式又は持分の取得（当該取得に係る当該非上場会社の株式の数若しくは出資の金額（以下この号において「株式等」という。）の当該非上場会社の発行済株式の総数若しくは出資の金額の総額（以下この号において「発行済株式等」という。）に占める割合又は当該取得をしたものが当該取得の後において所有することとなる当該非上場会社の株式等と当該取得をしたものを前条第四項の株式取得者とした場合に同項各号に掲げるものに該当することとなる非居住者である個人若しくは法人等が所有する当該非上場会社の株式等とを合計した株式等の当該非上場会社の発行済株式等に占める割合が百分の十以上となる場合の当該取得を除く。）であつて、次項各号に掲げる対内直接投資等に該当する非上場会社の株式又は持分の取得（上場会社等の株式に準ずるものとして主務省令で定める株式の取得を除く。）以外のもの例文帳に追加

(iv) The acquisition of the shares or equity of a non-listed company (excluding the acquisition in the cases where the proportion accounted for in the total issued shares or the total investment amount of said non-listed company (hereinafter referred to as "issued shares, etc." in this item) by the number of shares or the investment amount of said non-listed company pertaining to said acquisition (hereinafter referred to as "shares, etc." in this item), or the proportion accounted for in the total issued shares, etc. of said non-listed company by the sum of the shares, etc. of said non-listed company which the party having conducted said acquisition is to hold after said acquisition and the shares, etc. of said non-listed company held by the non-resident individuals or juridical persons which shall fall under those listed in each item of paragraph (4) of the preceding Article in the cases where the party having conducted said acquisition was treated as the share acquisitor referred to in paragraph (4) of the preceding Article is 10% or more), which is other than the acquisition of the shares or equity falling under the inward direct investments, etc. listed in each item of the next paragraph (excluding the acquisition of the shares specified by an ordinance of the competent ministry as those equivalent to the shares of a listed company, etc.);  - 日本法令外国語訳データベースシステム

一　第一項第三号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の法人税法第二条第十二号の九（定義）に規定する分割型分割（以下この号において「分割型分割」という。）のうち次のいずれかに該当するものにより同条第十二号の三に規定する分割承継法人（以下この号において「分割承継法人」という。）の株式、第百十三条第一項（分割型分割により取得した株式等の取得価額）に規定する分割承継親法人（以下この号において「分割承継親法人」という。）の株式その他の資産の交付を受けた場合において、当該分割型分割に係る同条第二項に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。例文帳に追加

(i) Where the nonresident referred to in paragraph (1)(iii)(b) has received, through a split-off-type company split prescribed in Article 2(xii)-9 (Definitions) of the Corporation Tax Act (hereinafter referred to as a "split-off-type company split" in this item) of the domestic corporation referred to in (b) of the said item which had issued shares or capital contributions that the nonresident owns, which falls under any of the following cases of company splits, a delivery of shares of a succeeding corporation in a company split prescribed in Article 2(xii)-3 of the said Act (hereinafter referred to as a "succeeding corporation in a company split" in this item), shares of a succeeding parent corporation in a company split prescribed in Article 113(1) (Acquisition Cost for Shares, etc. Acquired through Split-Off-Type Company Split) (hereinafter referred to as a "succeeding parent corporation in a company split" in this item) or other assets, when the rate obtained by multiplying the rate pertaining to the said split-off-type company split prescribed in Article 113(2) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the nonresident had owned immediately prior to the said split-off-type company split among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said split-off-type company split is five percent or more:  - 日本法令外国語訳データベースシステム

そういったことを考えれば、地方の中小建設業者が、今東北地方でも25％占めており、コンサルタントの機能1つとして、住宅建設というのはリフォームとか建設において、非常に粗利が高いのです。大体25（％）から30（％）ぐらいあります。ところが、例えば民間のマンションをつくりますと、非常に粗利が少ないのです。マンションを頼む業者というのは当然プロですから、今、国土交通省でもリフォームとか住宅建設に積極的に乗り出せということを言っておりますけれども、公共事業が減った時代でも建設業というのは永久に必要なものですから、例えば1例具体的に言えという話ですから、そういったコンサルタント機能を国土交通省、銀行業界も知っていますから、そういうふうに構造改革として経営方針を、あと1年で変えていって頂くと、そんなことも私は必要ではないかと思います。そんなことで色々知恵を絞るということが私は必要だというふうに思っています。そのための時間的余裕も、もう1年あった方がいいのではないかなということも判断した1つの理由でございます。例文帳に追加

All those things considered, the consultancy function of local small and medium-sized construction businesses, which in the Tohoku region make up 25 percent of the industry, looms significant. In the business of housing construction, a very high gross margin can be achieved from renovation or construction projects. It is roughly 25 percent to 30 percent. However, the gross margin from building a private condo, for example, is very small, because any business that orders a condo construction project is, of course, a professional entity. The Ministry of Land, Infrastructure, Transport and Tourism (MLIT) is also currently encouraging the industry to venture more aggressively into the housing renovation and construction business. Considering that the construction industry is something that remains necessary for all time, even in times of fewer public works projects, and the MLIT and the banking industry are also aware of their potential consultancy function in that area, I also feel that it will probably be necessary for businesses to, among other things, shift their management policy in that direction in an attempt to reform their business structure in the coming year. I think that it is necessary to try coming up with various ideas in that regard. To give them time to make such an attempt, we found it appropriate to allow one more year, which was one of the reasons behind the one-year period of extension.  - 金融庁

八　申請者（個人を除く。）の主要議決権所有者（特定の者が自己の計算において所有している議決権と当該特定の者と出資、人事、資金、技術、取引等において緊密な関係があることにより当該特定の者の意思と同一の内容の議決権を行使すると認められる者及び当該特定の者の意思と同一の内容の議決権を行使することに同意している者が所有している議決権とを合わせて、申請者の議決権の十分の一以上を占めている場合（当該特定の者が自己の計算において議決権を所有していない場合を含む。）における当該特定の者をいう。第十二条第一項第五号において同じ。）の氏名又は名称、住所及び所有する議決権の割合例文帳に追加

viii) The name, address and the proportion of voting rights held by the main voting rights holder(s) (the main voting rights holder means a particular person whose total number of voting rights held on the person's own account and the voting rights held by persons who are found to exercise their voting rights in the same manner as the intent of said person or persons who agree to exercise their voting rights in the same manner as the intent of said person due to a close relationship with said person in terms of contribution, personnel affairs, funds, technology, transactions or other matters accounting for one-tenth or more of the voting rights of the applicant (including cases where said particular person does not hold any voting rights on the person's own account); the same shall apply in Article 12, paragraph 1, item 5) of the applicant (excluding individuals  - 日本法令外国語訳データベースシステム