「受けること」に関連した英語例文の一覧と使い方(255ページ目) - Weblio英語例文検索

第三十九条の百十六　法第六十八条の九十第一項の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剰余金の配当等の額に関する調整を加えた金額は、特定外国子会社等の各事業年度の同条第二項第二号に規定する未処分所得の金額（以下この項において「未処分所得の金額」という。）から次に掲げる金額の合計額を控除した残額（第一号に規定する還付を受けることとなる法人所得税の額が同号に規定する納付をすることとなる法人所得税の額を超えることとなる場合には、未処分所得の金額にその超える部分の金額を加算した金額から第二号に掲げる金額を控除した残額）とする。この場合において、第一号及び第二号に掲げる金額の合計額が当該未処分所得の金額を超えるときは、まず第一号に掲げる金額の控除を行い、次に第二号に掲げる金額の控除を行うものとする。例文帳に追加

Article 39-116 (1) The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 68-90(1) of the Act for the amount of taxes and a dividend of surplus, etc. on the said undistributed income shall be the remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 68-90(2)(ii) (hereinafter referred to as the "amount of undistributed income" in this paragraph) for the relevant business year of a specified foreign subsidiary company, etc. (where the amount of corporate income tax to be refunded as prescribed in item (i) exceeds the amount of corporate income tax payable as prescribed in the said item, such remaining amount shall be the amount obtained by adding the amount of undistributed income and the said excess amount and then deducting therefrom the amount listed in item (ii)). In this case, when the sum of the amounts listed in item (i) and item (ii) exceeds the said amount of undistributed income, the amount listed in item (i) shall be deducted first and then the amount listed in item (ii) shall be deducted:  - 日本法令外国語訳データベースシステム

第百八十四条の十　国際特許出願の出願人は、日本語特許出願については国際公開があつた後に、外国語特許出願については国内公表があつた後に、国際特許出願に係る発明の内容を記載した書面を提示して警告をしたときは、その警告後特許権の設定の登録前に業としてその発明を実施した者に対し、その発明が特許発明である場合にその実施に対し受けるべき金銭の額に相当する額の補償金の支払を請求することができる。当該警告をしない場合においても、日本語特許出願については国際公開がされた国際特許出願に係る発明であることを知つて特許権の設定の登録前に、外国語特許出願については国内公表がされた国際特許出願に係る発明であることを知つて特許権の設定の登録前に、業としてその発明を実施した者に対しては、同様とする。例文帳に追加

Article 184-10 (1) After the international publication of a patent application in the case of a patent application in Japanese language, or after the national publication of a patent application in the case of a patent application in foreign language, where the applicant of the international patent application has given warning with documents stating the contents of the invention claimed in the international patent application, the applicant of the international patent application may claim compensation against a person who has worked the invention as a business after the warning, prior to the registration establishing a patent right, and the amount of compensation shall be equivalent to the amount the applicant(s) would be entitled to receive for the working of the invention if the invention were patented. Even where the said warning has not been given, the same shall apply to a person who worked the invention as a business prior to the registration establishing a patent right, in the case of a patent application in Japanese language, with knowledge of the invention having been claimed in the international patent application that the international publication has been effected, or, in the case of a patent application in foreign language, with knowledge of the invention having been claimed in the international patent application that the national publication has been effected.  - 日本法令外国語訳データベースシステム

２　国及び都道府県は、事業主その他の関係者の自主的な努力を尊重しつつ、その実情に応じて必要な援助等を行うことにより事業主その他の関係者の行う職業訓練及び職業能力検定の振興並びにこれらの内容の充実並びに労働者が自ら職業に関する教育訓練又は職業能力検定を受ける機会を確保するために事業主の行う援助その他労働者が職業生活設計に即して自発的な職業能力の開発及び向上を図ることを容易にするために事業主の講ずる措置等の奨励に努めるとともに、職業を転換しようとする労働者その他職業能力の開発及び向上について特に援助を必要とする者に対する職業訓練の実施、事業主、事業主の団体等により行われる職業訓練の状況等にかんがみ必要とされる職業訓練の実施、労働者が職業生活設計に即して自発的な職業能力の開発及び向上を図ることを容易にするための援助、技能検定の円滑な実施等に努めなければならない。例文帳に追加

(2) By extending the appropriate assistance, etc. under a given circumstance while giving due consideration to the voluntary efforts of employers or other persons concerned, the State and prefectures shall endeavor to encourage the promotion and enrichment of vocational training and vocational ability tests carried out by employers or other persons concerned, assistance extended by employers to ensure that workers have opportunities to receive educational training on the job or vocational ability tests voluntarily, and other measures taken by employers to facilitate the voluntary development of workers and the improvement of their vocational abilities(*) in line with their vocational life planning, as well as endeavor to provide vocational training for workers who intend to change their jobs and other persons who need special assistance for the development and improvement of their vocational abilities(*), to provide the vocational training required in light of the situation of vocational training provided by employers and employers' organizations, to extend assistance to facilitate the voluntary development of workers and the improvement of their vocational abilities(*) in line with their vocational life planning, and to carry out trade skill tests smoothly.  - 日本法令外国語訳データベースシステム

２　差押債権者が、前項の規定による通知を受けた日から一週間以内に、優先債権がない場合にあつては手続費用の見込額を超える額、優先債権がある場合にあつては手続費用及び優先債権の見込額の合計額以上の額（以下この項において「申出額」という。）を定めて、次の各号に掲げる区分に応じ、それぞれ当該各号に定める申出及び保証の提供をしないときは、執行裁判所は、差押債権者の申立てに係る強制競売の手続を取り消さなければならない。ただし、差押債権者が、その期間内に、前項各号のいずれにも該当しないことを証明したとき、又は同項第二号に該当する場合であつて不動産の買受可能価額が手続費用の見込額を超える場合において、不動産の売却について優先債権を有する者（買受可能価額で自己の優先債権の全部の弁済を受けることができる見込みがある者を除く。）の同意を得たことを証明したときは、この限りでない。例文帳に追加

(2) When the obligee effecting a seizure fails to make an offer or to provide a guarantee, as provided in each of the following items for the cases set forth respectively therein, within one week from the day of receipt of a notice under the provisions of the preceding paragraph, by deciding, where there is no preferential claim, a price that exceeds the estimated amount of procedural expenses, or where there is a preferential claim, a price that is not less than the total of the estimated amount of procedural expenses and that of the preferential claim (such a price shall hereinafter be referred to as the "obligee's offered price" in this paragraph), the execution court shall rescind the procedure of a compulsory auction pertaining to the petition filed by the obligee effecting a seizure; provided, however, that this shall not apply when the obligee effecting a seizure has proved, within said period, that none of the items of the preceding paragraph apply, or that in the case set forth in item (ii) of said paragraph, the minimum purchase price of the real property exceeds the estimated amount of procedural expenses and that the consent has been obtained from the persons who have the preferential claim (excluding a person who is expected to be able to receive full performance of his/her preferential claim at the minimum purchase price) for the sale of the real property:  - 日本法令外国語訳データベースシステム

７　法第四十一条の十二第十八項に規定する支払を受ける者が、第二十六条の十八第六項の規定によりされた確認（以下この項において「振替記載等に係る確認」という。）に係る特定振替国債等の償還又は利息の支払によりその償還金又は利息の支払を受ける場合には、当該償還金又は利息の支払の受領については、当該振替記載等に係る確認に係る法第四十一条の十二第十二項の規定による同項の告知書の提出（第二十六条の十八第四項の規定による同項の書類の提出を含む。）をもつて法第四十一条の十二第十八項の規定による同項の告知書の提出があつたものと、当該振替記載等に係る確認に係る同条第十二項の規定（第二十六条の十八第五項の規定を含む。）による確認書類の提示をもつて法第四十一条の十二第十八項の規定による確認書類の提示があつたものと、当該振替記載等に係る確認をもつて同項の規定による確認（同条第十九項において準用する同条第十四項の規定による同項の書類の提出を含む。）があつたものと、それぞれみなす。ただし、同条第十八項の告知書に記載すべき氏名又は名称及び住所が当該振替記載等に係る確認がされたその者の氏名又は名称及び住所と異なるときは、この限りでない。例文帳に追加

(7) Where a person who receives a payment prescribed in Article 41-12(18) of the Act receives redemption money or payment of interest pertaining to specified book-entry transfer national government bonds, etc., due to the redemption or payment of interest, pertaining to a confirmation provided pursuant to the provisions of Article 26-18(6) (hereinafter referred to as a "confirmation pertaining to entries or records under the book-entry transfer system" in this paragraph), with regard to the receipt of the said redemption money or payment of interest, it shall be deemed that the submission of a written notice set forth in Article 41-12(18) of the Act under the provisions of the said paragraph has been made by the submission of a written notice set forth in Article 41-12(12) of the Act under the provisions of the said paragraph (including the submission of the document set forth in Article 26-18(4) under the provisions of the said paragraph) for the said confirmation pertaining to entries or records under the book-entry transfer system, that the presentation of the identification documents under the provisions of Article 41-12(18) of the Act has been made by the presentation of the identification documents under the provisions of Article 41-12(12) of the Act (including the provisions of Article 26-18(5)) for the said confirmation pertaining to entries or records under the book-entry transfer system, and that the confirmation under the provisions of Article 41-12(18) of the Act (including the submission of the documents set forth in paragraph (14) of the said Article under the provisions of the said paragraph which is applied mutatis mutandis pursuant to paragraph (19) of the said Article) has been provided by the said confirmation pertaining to entries or records under the book-entry transfer system; provided, however, that this shall not apply when the name and address to be entered in a written notice set forth in Article 41-12(18) of the Act are inconsistent with the name and address of the person for which the said confirmation pertaining to entries or records under the book-entry transfer system has been provided.  - 日本法令外国語訳データベースシステム

当事者は，強制ライセンスのロイヤルティ料率を含む基本的条件について合意することができる。当事者間の合意がない場合は，局長が，次の条件に従って，強制ライセンスのロイヤルティ料率を含む基本的条件を定める。 (a)強制ライセンスの範囲及び期間は，許可された目的に限定される。 (b)強制ライセンスは，非排他的なものとする。 (c)強制ライセンスは，当該発明を実施している企業又は事業の一部とともにする場合を除き，譲渡することができない。 (d)強制ライセンスの対象の実施は，主としてフィリピン市場への供給のためにされなければならない。ただし，この制限は，当該ライセンスの付与が，司法上又は行政上の手続によって特許権者による当該特許の実施の態様が反競争的である旨が決定されたことに基づく場合は，適用しない。 (e)強制ライセンスは，その付与をもたらした状況が存在しなくなり，かつ，その状況が再発しそうにないことが適切に示されたときは，取り消すことができる。ただし，実施権者の正当な利益に対して適切な保護を与えるものとする。 (f) 特許権者は，付与又は許諾の経済的価値を考慮に入れて，適正な報酬を受ける。ただし，強制ライセンスが，司法上又は行政上の手続の結果反競争的と決定された行為を是正するために許諾された場合は，報酬の額の決定に当たり，反競争的な行為を是正する必要性を考慮に入れることができる。例文帳に追加

The parties may agree on the basic terms and conditions including the rate of royalties of a compulsory license. In the absence of agreement between the parties, the Director shall fix the terms and conditions including the rate of royalties of the compulsory license subject to the following conditions: (a) The scope and duration of such license shall be limited to the purpose for which it was authorized; (b) The license shall be non-exclusive; (c) The license shall be non-assignable, except with the part of the enterprise or business with which the invention is being exploited; (d) Use of the subject matter of the license shall be devoted predominantly for the supply of the Philippine market: Provided, that this limitation shall not apply where the grant of the license is based on the ground that the patentee’s manner of exploiting the patent is determined by judicial or administrative process to be anti-competitive. (e) The license may be terminated upon proper showing that circumstances which led to its grant have ceased to exist and are unlikely to recur: Provided, that adequate protection shall be afforded to the legitimate interest of the licensee; (f) The patentee shall be paid adequate remuneration taking into account the economic value of the grant or authorization, except that in cases where the license was granted to remedy a practice which was determined after judicial or administrative process, to be anti-competitive, the need to correct the anti-competitive practice may be taken into account in fixing the amount of remuneration. - 特許庁

前掲東京地裁平成１３年７月２５日判決は、「法４６条４号に該当するか否かについては、著作物を利用した書籍等の体裁及び内容、著作物の利用態様、利用目的などを客観的に考慮して、「専ら」美術の著作物の複製物の販売を目的として複製し、又はその複製物を販売する例外的な場合に当たるといえるか否か検討すべきことになる。」とし、「被告書籍は、幼児向けに、写真を用いて、町を走る各種自動車を解説する目的で作られた書籍であり、合計２４種類の自動車について、その外観及び役割などが説明されていること、各種自動車の写真を幼児が見ることを通じて、観察力を養い、勉強の基礎になる好奇心を高めるとの幼児教育的観点から監修されていると解されること、表紙及び本文１４頁の掲載方法は、右の目的に照らして、格別不自然な態様とはいえないので、本件書籍を見る者は、本文で紹介されている各種自動車の一例として、本件バスが掲載されているとの印象を受けると考えられること等の事情を総合すると、原告作品が描かれた本件バスの写真を被告書籍に掲載し、これを販売することは、「専ら」美術の著作物の複製物の販売を目的として複製し、又はその複製物を販売する行為には、該当しないというべきである。」として著作権法第46条第４号の要件を充たさないとした。例文帳に追加

In the City Bus case the Tokyo District Court July 25, 2001 ruled that "whether or not Article 46, Item 4 is applicable should depend on whether the copyrighted artistic work is reproduced "exclusively" for marketing or the reproduced work is actually sold to third parties. In order to determine this, circumstances such as the formalities, the contents, the manner and method of use of the publication should be objectively examined." In light of these criteria, the judgment further held that "the Defendant's book is a publication edited for the purpose of explaining to children various types of vehicles running on the street by using their photographs. It provides an explanation on the exterior and role of each of the 24 types of vehicles in total. This book is edited from the viewpoint of pre-school education in that children are expected to develop their observation skills as well as curiosity, which will in the future become a basis for learning. The method of inserting the picture in the cover page and page 14 is not unnatural in light of the purpose of this publication. Considering that the viewers of this book will have the impression that the photograph of the bus is placed on various pages as an the example of the diverse vehicles referred to in the body text of the book, the act of selling a book which includes a photograph of the bus with the plaintiff's work shall not fall under the relevant criteria as previously descirbed; the copyrighted artistic work is reproduced "exclusively" for marketing or such reproduced work is actually sold to third parties. Therefore, such act does not fulfill the conditions required under Article 46, Item 4 of the Copyright Law.  - 経済産業省

３　国有林野事業を行う国の経営する企業に勤務する職員の給与等に関する特例法（昭和二十九年法律第百四十一号。以下この条において「給特法」という。）の適用を受ける国家公務員（国家公務員法（昭和二十二年法律第百二十号）第八十一条の五第一項に規定する短時間勤務の官職を占める者以外の常時勤務することを要しない国家公務員を除く。以下この条において同じ。）は、給特法第四条に規定する農林水産大臣又は政令の定めるところによりその委任を受けた者（以下「農林水産大臣等」という。）の承認を受けて、当該国家公務員の配偶者、父母、子又は配偶者の父母であって負傷、疾病又は身体上若しくは精神上の障害により第二条第三号の厚生労働省令で定める期間にわたり日常生活を営むのに支障があるもの（以下この条において「要介護家族」という。）の介護をするため、休業をすることができる。例文帳に追加

(3) A national public officer who is subject to the Special Act on Wages, etc. of Personnel Working in National Enterprises Managing National Forest (Act No. 141 of 1954; referred to as "Special Wage Act" hereinafter in this Article) (excluding a national public officer who is not required to work full-time or does not hold an official post with part-time working hours prescribed in Article 81-5 paragraph 1 of the National Public Service Act (Act No. 120 of 1947), the same shall apply in this Article) may, upon obtaining an approval of the Minister of Agriculture, Forestry and Fisheries or a person to whom the Minister, pursuant to the provisions of a Cabinet Order, delegates the authority prescribed in Article 4 of the Special Wage Act (hereinafter referred to as "the Minister of Agriculture, Forestry and Fisheries, etc."), take leave in order to take care of a person who is a spouse, a parent, a child, or a parent of a spouse of said national public officer and who, due to injury, sickness, or physical or mental disability, has difficulty in leading his/her daily life for a period specified by Ordinance of the Ministry of Health, Labour and Welfare provided for in Article 2 item (iii) (referred to as a "Family Member in Care-requiring Condition" hereinafter in this Article).  - 日本法令外国語訳データベースシステム

４　地域密着型介護老人福祉施設（介護保険法第八条第二十項に規定する地域密着型介護老人福祉施設をいう。以下同じ。）、介護老人福祉施設又は介護老人保健施設（同条第二十五項に規定する介護老人保健施設をいう。以下同じ。）であつて第五十四条の二第一項の規定により指定を受けたもの（同条第二項の規定により同条第一項の指定を受けたものとみなされた地域密着型介護老人福祉施設及び介護老人福祉施設を含む。）において施設介護を受ける被保護者に対して生活扶助を行う場合の保護金品を前項に規定する者に交付することが適当でないときその他保護の目的を達するために必要があるときは、同項の規定にかかわらず、当該地域密着型介護老人福祉施設若しくは介護老人福祉施設の長又は当該介護老人保健施設の管理者に対して交付することができる。例文帳に追加

(4) In the case of providing livelihood assistance to a public assistance recipient who receives facility care services at a community-based long-term care welfare facility for the elderly (which means a community-based long-term care welfare facility for the elderly prescribed in Article 8, paragraph (20) of the Long-Term Care Insurance Act; the same shall apply hereinafter), a long-term care welfare facility for the elderly, or a long-term care health facility for the elderly (which means a long-term care health facility for the elderly prescribed in paragraph (25) of the same Article; the same shall apply hereinafter) that has been designated pursuant to the provisions of Article 54-2, paragraph (1) (including a community-based long-term care welfare facility for the elderly or a long-term care welfare facility for the elderly that is deemed to have received the designation under paragraph (1) of the same Article pursuant to the provisions of paragraph (2) of the same Article), if it is not appropriate to deliver the public assistance benefit to a person prescribed in the preceding paragraph or if it is necessary for achieving the purpose of public assistance, the public assistance benefit may be delivered to the head of said community-based long-term care welfare facility for the elderly or long-term care welfare facility for the elderly, or to the manager of said long-term care health facility for the elderly, notwithstanding the provisions of paragraph (1) of the same Article.  - 日本法令外国語訳データベースシステム

一　配当可能金額　特定外国子会社等の各事業年度の法第四十条の四第二項第二号に規定する未処分所得の金額（前項に規定する控除対象配当等の額がある場合又は当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項若しくは第六十八条の八十八第一項の規定の適用があるときにおいて第一項若しくは第二項の規定による減額をされる所得の金額のうちに当該内国法人に支払われない金額がある場合は、これらの金額を加算した金額）から次に掲げる金額の合計額を控除した残額（イに規定する還付を受けることとなる法人所得税の額がイに規定する納付をすることとなる法人所得税の額を超える場合には、当該未処分所得の金額にその超える部分の金額を加算した金額からロ及びハに掲げる金額の合計額を控除した残額）をいう。例文帳に追加

(i) The amount of a dividend payable: The remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 40-4(2)(ii) of the Act for the relevant business year of a specified foreign subsidiary company, etc. (where there is any amount of deductible dividend, etc. prescribed in the preceding paragraph or where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction with a domestic corporation listed in the items of Article 66-6(1) of the Act related to the said specified foreign subsidiary company, etc. and the amount of income to be reduced pursuant to the provisions of paragraph (1) or paragraph (2) contains any amount that shall not be paid to the said domestic corporation, the amount obtained by adding together those amounts to such amount of undistributed income) (where the amount of corporate income tax to be refunded as prescribed in (a) exceeds the amount of corporate income tax payable as prescribed in (a), such remaining amount shall be the amount obtained by adding the said amount of undistributed income and the said excess amount and then deducting therefrom the sum of the amounts listed in (b) and (c)):  - 日本法令外国語訳データベースシステム

一　配当可能金額　特定外国子会社等の各事業年度の法第六十六条の六第二項第二号に規定する未処分所得の金額（前項に規定する控除対象配当等の額がある場合又は当該特定外国子会社等に係る同条第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項若しくは第六十八条の八十八第一項の規定の適用があるときにおいて第一項若しくは第二項の規定による減額をされる所得の金額のうちに当該内国法人に支払われない金額がある場合は、これらの金額を加算した金額）から次に掲げる金額の合計額を控除した残額（イに規定する還付を受けることとなる法人所得税の額がイに規定する納付をすることとなる法人所得税の額を超える場合には、当該未処分所得の金額にその超える部分の金額を加算した金額からロ及びハに掲げる金額の合計額を控除した残額）をいう。例文帳に追加

(i) The amount of a dividend payable: The remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 66-6(2)(ii) of the Act for the relevant business year of a specified foreign subsidiary company, etc. (where there is any amount of deductible dividend, etc. prescribed in the preceding paragraph, or where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction with a domestic corporation listed in the items of Article 66-6(1) of the Act related to the said specified foreign subsidiary company, etc. and the amount of income to be reduced pursuant to the provisions of paragraph (1) or paragraph (2) contains any amount that shall not be paid to the said domestic corporation, the amount obtained by adding together those amounts to such amount of undistributed income) (where the amount of corporate income tax to be refunded as prescribed in (a) exceeds the amount of corporate income tax payable as prescribed in (a), such remaining amount shall be the amount obtained by adding the said amount of undistributed income and the said excess amount and then deducting therefrom the sum of the amounts listed in (b) and (c)):  - 日本法令外国語訳データベースシステム

３　特殊関係内国法人に係る特殊関係株主等である内国法人が当該内国法人に係る外国関係法人の各事業年度終了の日以後二月を経過する日までの間に合併により解散した場合には、その有する当該外国関係法人の法第六十六条の九の六第二項第四号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）でその合併に係る合併法人（当該特殊関係内国法人に係る特殊関係株主等に該当するもの及びその合併により当該内国法人が有する当該外国関係法人の直接及び間接保有の株式等の数の移転を受けることにより当該特殊関係内国法人に係る特殊関係株主等に該当することとなるものに限る。以下この項において同じ。）が移転を受けたものは、その合併法人が当該外国関係法人の各事業年度終了の日において有する直接及び間接保有の株式等の数とみなす。例文帳に追加

(3) Where a domestic corporation which is a specially-related shareholder, etc. pertaining to a specially-related domestic corporation has been dissolved through a merger by the day on which two months have elapsed after the final day of the relevant business year of an affiliated foreign corporation related to the said domestic corporation, the number of the shares, etc. of the said affiliated foreign corporation prescribed in Article 66-9-6(2)(iv) of the Act which were directly and indirectly held by the domestic corporation (hereinafter referred to as the "number of the shares, etc. directly and indirectly held" in this paragraph) and which have been transferred to the merging corporation pertaining to the merger (such merging corporation shall be limited to one falling under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation and one that proves to fall under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation by receiving the transfer of the number of the shares, etc. of the said affiliated foreign corporation directly and indirectly held by the said domestic corporation through the merger; hereinafter the same shall apply in this paragraph) shall be deemed to be the number of the shares, etc. directly and indirectly held by the merging corporation on the final day of the relevant business year of the said affiliated foreign corporation.  - 日本法令外国語訳データベースシステム

一　配当可能金額　特定外国子会社等の各事業年度の法第六十八条の九十第二項第二号に規定する未処分所得の金額（前項に規定する控除対象配当等の額がある場合又は当該特定外国子会社等に係る同条第一項各号に掲げる連結法人との間の取引につき法第六十八条の八十八第一項若しくは第六十六条の四第一項の規定の適用があるときにおいて第一項若しくは第二項の規定による減額をされる所得の金額のうちに当該連結法人に支払われない金額がある場合は、これらの金額を加算した金額）から次に掲げる金額の合計額を控除した残額（イに規定する還付を受けることとなる法人所得税の額がイに規定する納付をすることとなる法人所得税の額を超える場合には、当該未処分所得の金額にその超える部分の金額を加算した金額からロ及びハに掲げる金額の合計額を控除した残額）をいう。例文帳に追加

(i) The amount of a dividend payable: The remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 68-90(2)(ii) of the Act for the relevant business year of a specified foreign subsidiary company, etc. (where there is any amount of a deductible dividend, etc. prescribed in the preceding paragraph, or where the provisions of Article 68-88(1) or Article 66-4(1) of the Act are applied to a transaction with a consolidated corporation listed in the items of Article 68-90(1) of the Act pertaining to the said specified foreign subsidiary company, etc. and the amount of income to be reduced pursuant to the provisions of paragraph (1) or paragraph (2) contains any amount that shall not be paid to the said consolidated corporation, the amount obtained by adding together those amounts to such amount of undistributed income) (where the amount of corporate income tax to be refunded as prescribed in (a) exceeds the amount of corporate income tax payable as prescribed in (a), the amount obtained by adding the said amount of undistributed income and the said excess amount and then deducting therefrom the sum of the amounts listed in (b) and (c)):  - 日本法令外国語訳データベースシステム

２　特殊関係内国法人に係る特殊関係株主等である連結法人が当該連結法人に係る外国関係法人の各事業年度終了の日以後二月を経過する日までの間に合併により解散した場合には、その有する当該外国関係法人の法第六十六条の九の六第二項第四号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）でその合併に係る合併法人（当該特殊関係内国法人に係る特殊関係株主等に該当するもの及びその合併により当該連結法人が有する当該外国関係法人の直接及び間接保有の株式等の数の移転を受けることにより当該特殊関係内国法人に係る特殊関係株主等に該当することとなるものに限る。以下この項において同じ。）が移転を受けたものは、その合併法人が当該外国関係法人の各事業年度終了の日において有する直接及び間接保有の株式等の数とみなす。例文帳に追加

(2) Where a consolidated corporation which is a specially-related shareholder, etc. pertaining to a specially-related domestic corporation has been dissolved through a merger by the day on which two months have elapsed after the final day of the relevant business year of an affiliated foreign corporation related to the said consolidated corporation, the number of the shares, etc. of the said affiliated foreign corporation prescribed in Article 66-9-6(2)(iv) of the Act which were directly and indirectly held by the consolidated corporation (hereinafter referred to as the "number of the shares, etc. directly and indirectly held" in this paragraph) and which have been transferred to the merging corporation pertaining to the merger (such merging corporation shall be limited to one falling under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation and one that proves to fall under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation by receiving the transfer of the number of the shares, etc. of the said affiliated foreign corporation directly and indirectly held by the said consolidated corporation through the merger; hereinafter the same shall apply in this paragraph) shall be deemed to be the number of the shares, etc. directly and indirectly held by the merging corporation on the final day of the relevant business year of the said affiliated foreign corporation.  - 日本法令外国語訳データベースシステム

六　法第百八十条第一項各号に掲げる法人の区分に応じ当該各号に定める国内源泉所得がその法人の国外にある本店又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法人税法の規定による申告を適正に行うため、その法人が、当該国内源泉所得の支払を受ける都度、その法人の同法第十七条第一号（外国法人の納税地）に規定する事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百六条第一項第一号（外国法人が課税の特例の要件に該当しなくなつた場合の手続等）において「納税地にある事務所等」という。）に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該納税地にある事務所等においてこれらの事項をその帳簿に記録することが確実であると見込まれること。例文帳に追加

(vi) Where domestic source income specified in each item of Article 180(1) of the Act for the category of corporation listed in the relevant item is paid to the corporation's head office or other office, place of business or any other place equivalent thereto located outside Japan, the corporation is expected to, for the purpose of filing a proper return pursuant to the provisions of the Corporation Tax Act with regard to the relevant domestic source income, notify the corporation's office, place of business or any other place equivalent thereto prescribed in Article 17(i) (Place for Tax Payment of Foreign Corporations) of the said Act (in the case where there are two or more such places, the principal one; hereinafter referred to as the "office, etc. at the place for tax payment" in this item, paragraph (1)(ii) of the next Article, and Article 306(1)(i) (Procedures Required Where Foreign Corporations No Longer Satisfy the Requirements under the Special Provisions for Taxation, etc.)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters of the said domestic source income, and record these matters in its books at the said office, etc. at the place for tax payment, without fail, on every occasion that it receives the said domestic source income.  - 日本法令外国語訳データベースシステム

七　法第二百十四条第一項各号に掲げる者の区分に応じ当該各号に定める国内源泉所得がその者の国外にある住所、居所又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法の規定による申告を適正に行うため、その者が、当該国内源泉所得の支払を受ける都度、その者の国内において行う事業に係る事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百三十三条第一項第一号（非居住者が源泉徴収の免除の要件に該当しなくなつた場合の手続等）において「国内にある事務所等」という。）に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該国内にある事務所等においてこれらの事項をその帳簿に記録することが確実であると見込まれること。例文帳に追加

(vii) Where domestic source income specified in each item of Article 214(1) of the Act for the category of person listed in the relevant item is paid to the nonresident's domicile, residence, or office, place of business or any other place equivalent thereto located outside Japan, the nonresident is expected to, for the purpose of filing a proper return pursuant to the provision of the Act with regard to the relevant domestic source income, notify the office, place of business or any other place equivalent thereto pertaining to the business conducted by the nonresident in Japan (in the case where there are two or more such places, the principal one; hereinafter referred to as the "office, etc. located in Japan" in this item, paragraph (1)(ii) of the next Article, and Article 333(1)(i) (Procedures Required Where Nonresidents No Longer Satisfy the Requirements for Eligibility for Exemption from Withholding at Source)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters concerning the said domestic source income, and record these matters in his/her books at the said office, etc. located in Japan, without fail, on every occasion that he/she receives the domestic source income.  - 日本法令外国語訳データベースシステム

第十四条　第二種特別加入保険料の額は、労災保険法第三十五条第一項の規定により労災保険の適用を受けることができることとされた者（次項において「第二種特別加入者」という。）について同条第一項第六号の給付基礎日額その他の事情を考慮して厚生労働省令で定める額の総額に労災保険法第三十三条第三号の事業と同種若しくは類似の事業又は同条第五号の作業と同種若しくは類似の作業を行う事業についての業務災害及び通勤災害に係る災害率（労災保険法第三十五条第一項の厚生労働省令で定める者に関しては、当該同種若しくは類似の事業又は当該同種若しくは類似の作業を行う事業についての業務災害に係る災害率）、社会復帰促進等事業として行う事業の種類及び内容その他の事情を考慮して厚生労働大臣の定める率（以下「第二種特別加入保険料率」という。）を乗じて得た額とする。例文帳に追加

Article 14 (1) The amount of the Class II special enrollment insurance premiums shall be the amount obtained by multiplying the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare for the persons deemed as entitled to be covered by the industrial accident insurance pursuant to the provision of Article 35, paragraph (1) of the Industrial Accident Insurance Act (in the following paragraph referred to as the "insured of Class II special enrollment"), by taking into consideration of the basic daily benefit amount set forth in the same Article, paragraph (1), item (vi) and other circumstances, by the rate prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to employment injury and commuting injury for the businesses of the same type as or similar type to those set forth in Article 33, item (iii) of the Industrial Accident Insurance Act or the businesses conducting the works of the same type as or similar type to those set forth in the same Article, item (v) (or, in case of the persons specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 35, paragraph (1) of the Industrial Accident Insurance Act, the injury rate pertaining to employment injury for such business of the same or similar type or the business conducting such works of the same or similar type), the type and content of the services implemented as the services for social rehabilitation promotion, etc. and other circumstances (hereinafter referred to as the "Class II special enrollment insurance premium rate").  - 日本法令外国語訳データベースシステム

第二十四条　販売業者若しくは役務提供事業者が電話勧誘行為により電話勧誘顧客から指定商品（その販売条件についての交渉が販売業者と購入者との間で相当の期間にわたり行われることが通常の取引の態様である商品として政令で定める指定商品を除く。以下この項において同じ。）若しくは指定権利若しくは指定役務につき当該売買契約若しくは当該役務提供契約の申込みを郵便等により受けた場合におけるその申込みをした者又は販売業者若しくは役務提供事業者が電話勧誘行為により電話勧誘顧客と指定商品若しくは指定権利若しくは指定役務につき当該売買契約若しくは当該役務提供契約を郵便等により締結した場合におけるその購入者若しくは役務の提供を受ける者（以下この条及び次条において「申込者等」という。）は、次に掲げる場合を除き、書面によりその売買契約若しくは役務提供契約の申込みの撤回又はその売買契約若しくは役務提供契約の解除（以下この条において「申込みの撤回等」という。）を行うことができる。例文帳に追加

Article 24 (1) Where a seller or a Service Provider receives an application for entering into a sales contract for Designated Goods (excluding Designated Goods specified by a Cabinet Order as goods that are normally transacted by negotiating the conditions of sale between the seller and the purchaser over a reasonable period; hereinafter the same shall apply in this paragraph) or Designated Rights or a Service Contract for Designated Services from a Telemarketing Target by Postal Mail, etc. as a result of an Act of Telemarketing, or where a seller or a Service Provider concludes a sales contract for Designated Goods or Designated Rights or a Service Contract for Designated Services with a Telemarketing Target by Postal Mail, etc. as a result of an Act of Telemarketing, the person who made such application or the purchaser, or the service recipient (hereinafter referred to as the "Purchasing Party" in this article and the following article) may withdraw such application for a sales contract or a Service Contract or rescind such sales contract or Service Contract (hereinafter referred to as "Withdrawal/Rescission" in this article) in writing, except when:  - 日本法令外国語訳データベースシステム

３　労働者派遣をする事業主の事業（以下この節において「派遣元の事業」という。）の労働基準法第十条に規定する使用者（以下この条において「派遣元の使用者」という。）は、労働者派遣をする場合であつて、前項の規定により当該労働者派遣の役務の提供を受ける事業主の事業の同条に規定する使用者とみなされることとなる者が当該労働者派遣に係る労働者派遣契約に定める派遣就業の条件に従つて当該労働者派遣に係る派遣労働者を労働させたならば、同項の規定により適用される同法第三十二条、第三十四条、第三十五条、第三十六条第一項ただし書、第四十条、第六十一条から第六十三条まで、第六十四条の二若しくは第六十四条の三の規定又はこれらの規定に基づいて発する命令の規定（次項において「労働基準法令の規定」という。）に抵触することとなるときにおいては、当該労働者派遣をしてはならない。例文帳に追加

(3) The employer prescribed in Article 10 of the Labor Standards Act of an undertaking carried out by a business operator carrying out Worker Dispatching (hereinafter such undertaking shall be referred to as a "dispatching undertaking" in this Section) (hereinafter such employer shall be referred to as a "dispatching employer" in this Article) shall not carry out the Worker Dispatching concerned, where Worker Dispatching is carried out, and when, if a person deemed to be the employer prescribed in the same Article of an undertaking carried out by a business operator receiving Worker Dispatching services under the provisions of the preceding paragraph is to cause a Dispatched Worker under the Worker Dispatching arrangement concerned to work in accordance with the conditions of dispatch work stipulated in the worker dispatch contract for the Worker Dispatching concerned, this would result in conflict with the provisions of Article 32, Article 34, Article 35, the proviso to paragraph (1) of Article 36, Article 40, Articles 61 to 63 inclusive, Article 64-2 or Article 64-3 of the same Act, or the provisions of orders based on these provisions (referred to as "the provisions of the laws and regulations concerning labor standards" in the following paragraph), as applied under the provisions of the preceding paragraph.  - 日本法令外国語訳データベースシステム

今日昼から、その二重ローンの話を、実は事務局から話を受けるようになっていますが、これは何度も私が申し上げましたように、二重ローンの問題、二重債務の問題、これは何回も予算委員会で質問をいただきまして、私も答弁させていただきましたが、繰り返しになって恐縮ですけれども、金融庁といたしましては、基本的に民間金融機関の検査・監督でございまして、民間金融機関というのは、原則としてお人様から預かった預金が原資でございまして、あるいは、ゆうちょ銀行であれば貯金でございますが、これに当然一定の利子をつけてお返しするというのが原理・原則でございますから、できるだけ、この金融機能強化法によって自己資本を増すと。そのために、経営者の努力の瑕疵は問わないと、あるいは色々な効率性・能率性の努力目標は求めないということが金融機能強化法でございますが、これは千年に一遍の津波でございますから、経営者の責任というよりも、国家を挙げてきちっと対処することが必要でございます。私はそういった意味で、きちっと金融機関が東北地方は対処すべきだというふうに思っています。例文帳に追加

From around noon today, I am scheduled to receive a briefing from the FSA staff on the double loan problem. Numerous questions have been asked about the double loan problem at the Budget Committee and I have replied to some of them. Forgive me for mentioning this over and over again, but basically, the FSA is responsible for inspecting and supervising private financial institutions. In principle, the financial source of private financial institutions is deposits entrusted by individuals - savings in the case of Japan Post Bank - and those funds must be repaid with interest in principle. Therefore, we will use the Act on Special Measures for Strengthening Financial Functions to increase capital. Under the Act on Special Measures for Strengthening Financial Functions, we will not pursue the responsibility of managers nor will we demand the setting of efficiency targets. As this is a once-in-a-millennium tsunami, the government needs to do its utmost to appropriately deal with it, rather than pursuing the responsibility of managers. In that sense, financial institutions should take appropriate actions in the Tohoku region.  - 金融庁

２の規定にかかわらず、１の配当に対しては、当該配当の受益者が次の(a)又は(b)に該当する場合には、当該配当を支払う法人が居住者とされる締約国においては租税を課することができない。(a)他方の締約国の居住者であり、かつ、当該配当の支払を受ける者が特定される日をその末日とする十二箇月の期間を通じ、当該配当を支払う法人の議決権のある株式の五十パーセントを超える株式を直接に又はいずれかの締約国の一若しくは二以上の居住者を通じて間接に所有する法人であって、次のいずれかに該当するもの(i)第二十二条１(c)(i)又は(ii)に該当する法人(ii)第二十二条１(f)(i)及び(ii)に規定する要件を満たす法人で、当該配当に関し同条２に規定する条件を満たすもの(iii)この３の規定の適用に関し、第二十二条４の規定により認定を受けたもの(b)他方の締約国の居住者である年金基金。ただし、当該配当が、当該年金基金が直接又は間接に事業を遂行することにより取得されたものでない場合に限る。例文帳に追加

Notwithstanding the provisions of paragraph 2, such dividends shall not be taxed in the Contracting State of which the company paying the dividends is a resident if the beneficial owner of the dividends is: (a) a company that is a resident of the other Contracting State, that has owned, directly or indirectly through one or more residents of either Contracting State, more than 50 percent of the voting stock of the company paying the dividends for the period of twelve months ending on the date on which entitlement to the dividends is determined, and that either: (i) satisfies the conditions described in clause (i) or (ii) of subparagraph (c) of paragraph1 of Article 22; (ii) satisfies the conditions described in clauses (i) and (ii) of subparagraph (f) of paragraph 1 of Article 22, provided that the company satisfies the conditions described in paragraph 2 of that Article with respect to the dividends; or (iii) has received a determination pursuant to paragraph 4 of Article 22 with respect to this paragraph; or (b) a pension fund that is a resident of the other Contracting State, provided that such dividends are not derived from the carrying on of a business, directly or indirectly, by such pension fund  - 財務省

附則4に列挙されている国であって世界貿易機関加盟国でない場合に，次のとおりである場合: (i) その国名が，政府開発援助を受ける資格のある国として経済開発協力機構の一覧に最早掲載されていない。 (ii) 当該国が，国家の非常事態又は他の緊急事態に最早直面していない。 (iii) 当該国が，認可により当該国に輸入された製品を商業目的に使用することを許可した。又は (iv) 当該国が，総会決議第4条にいう方策を取ることを怠った。 (e) 附則3又は附則4に列挙されている国又は世界貿易機関加盟国の場合に，当該国又は世界貿易機関加盟国が後発発展途上国として国際連合により認定された。並びに (f) 附則2から附則4までの何れかに列挙されている国又は世界貿易機関加盟国の場合に，総会決議1(a)に定義される医薬品を輸入しない旨を，当該国がカナダ政府に通知した，又は世界貿易機関加盟国が知的所有権の貿易関連側面に関する協定の協議会に通知した。例文帳に追加

In the case of a country listed in Schedule 4 that is not a WTO Member, (i) the name of the country is no longer on the Organization for Economic Co-operation and Development’s list of countries that are eligible for official development assistance, (ii) the country no longer faces a national emergency or other circumstances of extreme urgency, (iii) the country has permitted any product imported into that country under an authorization to be used for commercial purposes, or (iv) the country has failed to adopt the measures referred to in Article 4 of the General Council Decision; (e) in the case of any country or WTO Member listed in Schedule 3 or 4, the country or WTO Member has become recognized by the United Nations as a least-developed country; and (f) in the case of any country or WTO Member listed in any of Schedules 2 to 4, the country has notified the Government of Canada, or the WTO Member has notified the TRIPS Council, that it will not import pharmaceutical products, as defined in paragraph 1(a) of the General Council Decision.  - 特許庁

如何なる場合に記章等はパリ条約又はTRIPS協定に基づいて保護されるか第28条及び第29条の適用上，条約国の国の記章(国旗を除く)又は条約国により採用された公の標識若しくは印章，又は国際機関の記章，略称若しくは名称のうち該当する事情にあるものは，次に掲げる条件が満たされる場合，かつ，その範囲においてパリ条約又はTRIPS協定に基づく保護を受ける。該当する条約国又は国際機関がニュージーランドに対し，パリ条約第6条の3(3)に従い，又はTRIPS協定により適用される同条に基づいて，前記の国の記章，公の標識若しくは印章，又は記章，略称若しくは名称のうち該当する事情にあるものを保護することを希望する旨を通告しており，かつその通告が有効に存続しており，かつニュージーランドが，それに対してパリ条約第6条の3(4)に従い又はTRIPS協定により適用される同条に基づいて異論を申し立てていないか，又は申し立てた異論がある場合は，それが取り下げられていること例文帳に追加

When emblems, etc, are protected under Paris Convention or TRIPS Agreement For the purposes of sections 28 and 29, the State emblems (other than the national flag) of, or the official signs or hallmarks adopted by, a convention country, or the emblems, abbreviations, or names, of an international organisation, as the case may be, are protected under the Paris Convention or the TRIPS Agreement only if, or to the extent that, the country or the organisation concerned has notified New Zealand in accordance with Article 6ter(3) of the Paris Convention, or under that Article as applied by the TRIPS Agreement, that it desires to protect the State emblem, official sign, or hallmark, or the emblem, abbreviation, or name, as the case may be; and the notification remains in force; and New Zealand has not objected to it in accordance with Article 6ter(4) of the Paris Convention, or under that Article as applied by the TRIPS Agreement, or any such objection has been withdrawn. - 特許庁

「同等受益者」とは、次の(i)又は(ii)のいずれかの者をいう。(i)この条約の特典が要求される締約国との間に租税に関する二重課税の回避のための条約（以下「租税条約」という。）を有している国の居住者であって、次の(aa)から(cc)までに掲げる要件を満たすもの(aa)租税条約が実効的な情報交換に関する規定を有すること。(bb)当該居住者が、租税条約の特典条項に基づき適格者に該当すること又は租税条約にそのような規定がない場合には、租税条約に２の規定に相当する規定が含まれているとしたならば、当該居住者がその規定により適格者に該当するであろうとみられること（租税条約の規定が２(g)の規定に相当する規定である場合には、２(g)(i)の規定に相当する規定により適格者に該当することとなるときに限る。）。(cc)第七条、第十条３、第十一条３、第十二条、第十三条又は前条に定める所得、利得又は収益に関し、当該居住者が、この条約の特典が要求されるこれらの規定に定める種類の所得、利得又は収益について租税条約の適用を受けたとしたならば、この条約に規定する税率以下の税率の適用を受けるであろうとみられること（租税条約に規定する要件がこの条約に規定する要件よりも制限的でない場合に限る。）。(ii)２(a)から(e)までに掲げる適格者例文帳に追加

an equivalent beneficiary is: (i) a resident of a state that has a convention for the avoidance of double taxation between that state and the Contracting State from which the benefits of this Convention are claimed such that: (aa) that convention contains provisions for effective exchange of information;(bb) that resident is a qualified person under limitation on benefits provisions(Tokuten Joko) in that convention or, where there are no such provisions in that convention, would be a qualified person when that convention is read as including provisions corresponding to paragraph 2 of this Article (or for the purposes of subparagraph (g) of paragraph 2 of this Article, provision corresponding to clause (i) of that subparagraph); and(cc) with respect to an item of income, profit or gain referred to in Article7; in paragraph 3 of Article 10 or paragraph 3 of Article 11; or in Articles 12, 13 or 21 of this Convention that resident would be entitled under that convention to a rate of tax with respect to the particular class of income, profit or gain in for which the benefits are being claimed under this Convention that is at least as low as the rate applicable under this Convention, under conditions in that convention which are no less restrictive than those in this Convention; or (ii) a qualified person by reason of subparagraphs (a), (b), (c), (d) or (e) of paragraph 2 of this Article.  - 財務省

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

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内国法人により所有されている場合　当該内国法人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 domestic corporation 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 domestic corporation'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

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連結法人により所有されている場合　当該連結法人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 consolidated corporation 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 consolidated corporation'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 holds the issued 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

３　第十五条、第十六条、第十七条第一項から第三項まで、第十八条、第二十二条第二項及び第三項、第二十二条の二から第二十四条の三まで、第三十三条（第一号に係る部分に限る。）並びに第六十条第一項、第四項、第六項及び第七項の規定は前項の規定により第三条又は第三十五条第一項の許可を受けることなく行われる貨物の集配に係る前項に規定する者（第二種貨物利用運送事業許可を受けた後第三条又は第三十五条第一項の許可を受けて当該貨物の集配を行うこととなった者を除く。以下この項及び第三十九条において「特定第二種貨物利用運送事業者」という。）について、第十七条第四項及び第二十二条第三項の規定は特定第二種貨物利用運送事業者の事業用自動車の運転者及び従業員について、同条第一項の規定は特定第二種貨物利用運送事業者が選任した運行管理者について、第二十九条の規定は特定第二種貨物利用運送事業者が行う貨物の集配に係る輸送の安全に関する業務について、第三十四条の規定は特定第二種貨物利用運送事業者の事業用自動車について準用する。この場合において、第三十三条中「当該事業のための使用の停止若しくは事業の全部若しくは一部の停止を命じ、又は第三条の許可を取り消すことができる」とあるのは、「当該事業のための使用の停止を命ずることができる」と読み替えるものとする。例文帳に追加

(3) The provisions prescribed in Article 15, Article 16, paragraphs (1) to (3) of Article 17, Article 18, paragraphs (2) and (3) of Article 22, from Article 22-2 to Article 24-3, Article 33 (limited to the part pertaining to item (i)) and paragraphs (1), (4), (6) and (7) of Article 60 shall apply to those prescribed in accordance with the provision in the preceding paragraph pertaining to collection and delivery of freight without the permission given in Article 3 or paragraph (1) of Article 35 (excluding those who started collection and delivery of the said freight with the permission given in Article 3 or paragraph (1) of Article 35 after having been granted the permission for the second class consigned transportation business, hereinafter referred as the "special second class consigned transportation business operator" in this paragraph and Article 39), and the provisions in paragraph (4) of Article 17 and paragraph (3) of Article 22 shall apply mutatis mutandis to the drivers and employees of the service vehicles of the special second class consigned transportation business operator, the provision in paragraph (1) in the same Article shall apply mutatis mutandis to the Operation Managers assigned by the special second class consigned transportation business operator, the provision in Article 29 shall apply mutatis mutandis to the business activities pertaining to the safety of transportation during collection and delivery of freight conducted by the special second class consigned transportation business operator and the provision in Article 34 shall apply mutatis mutandis to the service vehicles of the special second class consigned transportation business operator. In these cases, the term "may order the suspension of whole or part of the said business or rescind the permission given in Article 3." in Article 33 shall be deemed to be replaced with "may order suspension of usage for the said business".  - 日本法令外国語訳データベースシステム

第三十三条　この章並びに第六十六条第一項及び第六十七条第一項において「連鎖販売業」とは、物品（施設を利用し又は役務の提供を受ける権利を含む。以下同じ。）の販売（そのあつせんを含む。）又は有償で行う役務の提供（そのあつせんを含む。）の事業であつて、販売の目的物たる物品（以下この章において「商品」という。）の再販売（販売の相手方が商品を買い受けて販売することをいう。以下同じ。）、受託販売（販売の委託を受けて商品を販売することをいう。以下同じ。）若しくは販売のあつせんをする者又は同種役務の提供（その役務と同一の種類の役務の提供をすることをいう。以下同じ。）若しくはその役務の提供のあつせんをする者を特定利益（その商品の再販売、受託販売若しくは販売のあつせんをする他の者又は同種役務の提供若しくはその役務の提供のあつせんをする他の者が提供する取引料その他の経済産業省令で定める要件に該当する利益の全部又は一部をいう。以下この章において同じ。）を収受し得ることをもつて誘引し、その者と特定負担（その商品の購入若しくはその役務の対価の支払又は取引料の提供をいう。以下この章において同じ。）を伴うその商品の販売若しくはそのあつせん又は同種役務の提供若しくはその役務の提供のあつせんに係る取引（その取引条件の変更を含む。以下「連鎖販売取引」という。）をするものをいう。例文帳に追加

Article 33 (1) The term "Multilevel Marketing" as used in this chapter and Articles 66 (1) and 67 (1) shall mean sales of articles (such articles include rights to use a facility or to receive offer of services; the same shall apply hereinafter) (including mediation of such sales) or offer of services for value (including mediation of such offers) where the seller, the service provider, or their mediator induces a person to conduct resale of the articles that are the subject matter of sales (such articles are hereinafter referred to as the "Goods" in this chapter) (such resale means that the counterparty purchases and sells the Goods; the same shall apply hereinafter), consignment sale of the Goods (which means that the counterparty sells the Goods on consignment; the same shall apply hereinafter), or mediation of sales of the Goods, or induces a person to conduct offer of the same kind of services (which means that the counterparty offers services that are of the same kind as such services; the same shall apply hereinafter), or mediation of offers of such services by telling said person that he/she may receive a specified profit (all or part of the transaction fee provided by another person engaged in the resale, consignment sale, or mediation of sales of the Goods or another person engaged in offering the same kind of services, or mediation of offers of such services, or other profits that satisfy the requirements specified by an Ordinance of the Ministry of Economy, Trade and Industry; hereinafter the same shall apply in this chapter), and conducts with such person transactions pertaining to sales or mediation of sales of the Goods or offer or mediation of offers of the services that involve a specified burden (which means purchase of the Goods, payment of the consideration for the services, or provision of a transaction fee; hereinafter the same shall apply in this chapter) (such transactions include change in the terms of transactions; hereinafter referred to as the "Multilevel Marketing Transactions").  - 日本法令外国語訳データベースシステム

ただし、これからは私のコメントですが、税制でございますが、できるだけ今度の成長分野でも金融機関そのものの成長ということをうたっておりますし、できるだけ証券はじめ、証券税制についてもできるだけいろいろな金融が活発化することが非常に大事でございますが、それに与える税制の影響も非常に大きいわけでございますが、同時に税制というのは私も長い間税制の実務を与党のときにやらせていただきましたが、簡素・公平・中立というのもございまして、そういったことを踏まえつつ、特にこういう分野は昔から一般的に金持ち優遇税制だと、こういうご批判を受ける部分でもございますけれども、しかし同時に金融の活性化、経済の活性化をどういうふうにきちっと、民主国家でございますから、そしてなおかつ各国がリーマンショックの後それぞれの経済あるいは金融、財政政策、非常にある意味でいろいろな問題点を持ちながら各国、この前の大きな問題を抱えながら国際協調をしていこうというようなところでございますし、各国にはそれぞれの経済のやっぱり歴史と伝統もあるわけでございますから、そういったことも勘案しつつ、きちっと最終的にはいろんな人の意見を聞きながら判断をさせていただきたいというふうに思っております。例文帳に追加

I might add my personal comment, though – the action plan for the New Growth Strategy, which we developed recently, advocates growth of financial institutions themselves and it is therefore quite critical for various financial segments, including securities, to have as many trading activities as possible, which makes any potential impact on them from taxation quite significant. At the same time, there are the principles of simplicity, fairness and neutrality in taxation that we should bear in mind as I realize, from many years of my involvement in the area of taxation when I was with the ruling party, that this is the kind of area in taxation that is traditionally prone to general criticism as a tax break for the rich. That being the case, in the context of a growing consensus on international cooperation between nations – each of which has its own economic, financial, and fiscal policies and is faced with its own challenges in the wake of the Lehman crisis, and is also founded on its own economic, historical, and traditional qualities – we are hoping to ultimately make a decision on how to add more vitality to financial and economic activities, bearing in mind the points that I have just made and incorporating, as a democratic nation, inputs from various people.  - 金融庁

第166条 侵害する標章又は商号を付した商品 国内の製品，製造者若しくは販売者の名称を模写し若しくはまね，本法の規定に従って登録された標章を模写し若しくはまね，又は当該物品がフィリピンにおいて製造され若しくは当該物品が実際に製造される国若しくは地方以外の外国若しくは地方において製造されていると公衆を誤認させることを意図した標章若しくは商号を付した輸入商品は，フィリピンの税関で通関を許可されない。関税業務担当官によるこの禁止の実施を支援するために，本法による利益を受ける権利を有する者は，関税徴税官が財務省長官の承認を得て定める規則に従い，その名称及び居所，その商品が製造される地方の名称，並びにその標章又は商号の登録証の写を，関税局がその目的のために保持する帳簿に記録することを請求することができ，また，関税局に対して，その名称，その商品が製造される地方の名称又はその登録標章若しくは商号を写真伝送により提出することができる。関税徴税官は，そのような提出があったときは，その写を作成し，関税局の各徴税官その他適切な官職に送付する。例文帳に追加

Sec.166 Goods Bearing Infringing Marks or Trade Names No article of imported merchandise which shall copy or simulate the name of any domestic product, or manufacturer, or dealer, or which shall copy or simulate a mark registered in accordance with the provisions of this Act, or shall bear a mark or trade name calculated to induce the public to believe that the article is manufactured in the Philippines, or that it is manufactured in any foreign country or locality other than the country or locality where it is in fact manufactured, shall be admitted to entry at any customhouse of the Philippines. In order to aid the officers of the customs service in enforcing this prohibition, any person who is entitled to the benefits of this Act, may require that his name and residence, and the name of the locality in which his goods are manufactured, a copy of the certificate of registration of his mark or trade name, to be recorded in books which shall be kept for this purpose in the Bureau of Customs, under such regulations as the Collector of Customs with the approval of the Secretary of Finance shall prescribe, and may furnish to the said Bureau facsimiles of his name, the name of the locality in which his goods are manufactured, or his registered mark or trade name, and thereupon the Collector of Customs shall cause one or more copies of the same to be transmitted to each collector or to other proper officer of the Bureau of Customs. - 特許庁

７　第三項から第五項までの規定は、日本郵政公社の職員（国家公務員法第八十一条の五第一項に規定する短時間勤務の官職を占める者以外の常時勤務することを要しない職員を除く。以下この条において「日本郵政公社職員」という。）について準用する。この場合において、第三項中「国有林野事業を行う国の経営する企業に勤務する職員の給与等に関する特例法（昭和二十九年法律第百四十一号。以下この条において「給特法」という。）の適用を受ける国家公務員」とあるのは「日本郵政公社の職員」と、「要しない国家公務員」とあるのは「要しない職員」と、「給特法第四条に規定する農林水産大臣又は政令の定めるところによりその委任を受けた者（以下「農林水産大臣等」という。）」とあるのは「日本郵政公社の総裁」と、「当該国家公務員」とあるのは「当該職員」と、第五項中「農林水産大臣等」とあるのは「日本郵政公社の総裁」と、「国家公務員」とあるのは「職員」と読み替えるものとする。例文帳に追加

(7) The provisions of paragraphs 3 through 5 above shall apply mutatis mutandis to an employee of Japan Post (excluding an employee who is not required to work full-time and does not hold an official post with part-time working hours prescribed in Article 81-5 paragraph 1 of the National Public Service Act; referred to as "Employee of Japan Post" hereinafter in this Article). In this case, the term "a national public officer who is subject to the Special Act on Wages, etc. of Personnel Working in National Enterprises Managing National Forest (Act No. 141 of 1954; referred to as "Special Wage Act" hereinafter in this paragraph)" in paragraph 3 shall be deemed to be replaced with "an employee of Japan Post"; the term "a national public officers who is not required" in the same paragraph shall be deemed to be replaced with "an employee who is not required"; the term "the Minister of Agriculture, Forestry and Fisheries, etc. or a person to whom the Minister, pursuant to the provisions of a Cabinet Order, delegates the authority prescribed in Article 4 of the Special Wage Act (hereinafter referred to as "the Minister of Agriculture, Forestry and Fisheries, etc.")" in the same paragraph shall be deemed to be replaced with "the president of Japan Post"; the term "said national public officer" in the same paragraph shall be deemed to be replaced with "said employee"; the term "the Minister of Agriculture, Forestry and Fisheries, etc." in paragraph 5 shall be deemed to be replaced with "the president of Japan Post"; and the term "national public officer" in the same paragraph shall be deemed to be replaced with "employee."  - 日本法令外国語訳データベースシステム

第六十六条　市町村は、保険料を滞納している第一号被保険者である要介護被保険者等（原子爆弾被爆者に対する援護に関する法律（平成六年法律第百十七号）による一般疾病医療費の支給その他厚生労働省令で定める医療に関する給付を受けることができるものを除く。）が、当該保険料の納期限から厚生労働省令で定める期間が経過するまでの間に当該保険料を納付しない場合においては、当該保険料の滞納につき災害その他の政令で定める特別の事情があると認める場合を除き、厚生労働省令で定めるところにより、当該要介護被保険者等に対し被保険者証の提出を求め、当該被保険者証に、第四十一条第六項、第四十二条の二第六項、第四十六条第四項、第四十八条第四項、第五十一条の二第四項、第五十三条第四項、第五十四条の二第六項、第五十八条第四項及び第六十一条の二第四項の規定を適用しない旨の記載（以下この条及び次条第三項において「支払方法変更の記載」という。）をするものとする。例文帳に追加

Article 66 (1) A Municipality, in a case when an Insured Person Requiring Long-Term Care, etc., that is a Primary Insured Person that is a person delinquent in payment of an insurance premium (except for those who can receive a medical allowance for general disease pursuant to the Act for Medical Measures for the Victims of the Atomic Bomb (Act No. 117 of 1994) and other benefits for medical care as determined by an Ordinance of the Ministry of Health, Labour, and Welfare) fails to pay said insurance premium from the payment due date of said insurance premium until the expiry of the period as determined by an Ordinance of the Ministry of Health, Labour, and Welfare, except for a case when it is determined that there is a special circumstance for said delinquency of insurance premium payment such as a disaster or other special circumstances provided by a Cabinet Order, shall request said Insured Person Requiring Long-Term Care, etc., to submit the Certificate of Insured Person, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare, and enter on said Certificate of Insured Person that the provisions of Article 41, paragraph (6), Article 42-2, paragraph (6), Article 46, paragraph (4), Article 48, paragraph (4), Article 51-2, paragraph (4), Article 53, paragraph (4), Article 54-2, paragraph (6), Article 58, paragraph (4) and Article 61-2, paragraph (4) shall not apply (herein referred to as "Entry of Change of Payment Method" in this Article and paragraph (3) of the following Article).  - 日本法令外国語訳データベースシステム

第二十一条　行政事件訴訟法（昭和三十七年法律第百三十九号）第十二条第四項の規定により同項に規定する特定管轄裁判所に開示決定等の取消しを求める訴訟又は開示決定等に係る不服申立てに対する裁決若しくは決定の取消しを求める訴訟（次項及び附則第二項において「情報公開訴訟」という。）が提起された場合においては、同法第十二条第五項の規定にかかわらず、他の裁判所に同一又は同種若しくは類似の行政文書に係る開示決定等又はこれに係る不服申立てに対する裁決若しくは決定に係る抗告訴訟（同法第三条第一項に規定する抗告訴訟をいう。次項において同じ。）が係属しているときは、当該特定管轄裁判所は、当事者の住所又は所在地、尋問を受けるべき証人の住所、争点又は証拠の共通性その他の事情を考慮して、相当と認めるときは、申立てにより又は職権で、訴訟の全部又は一部について、当該他の裁判所又は同法第十二条第一項から第三項までに定める裁判所に移送することができる。例文帳に追加

Article 21 (1) In the case a lawsuit demanding the rescission of a Disclosure Decision, etc. or the rescission of a determination or decision regarding the objection to a Disclosure Decision, etc. (referred to as an "Information Disclosure Lawsuit" in the following paragraph and in paragraph 2 of the Supplementary Provisions) is brought to the court of special jurisdiction prescribed in the provision of Article 12, paragraph 4 of the Administrative Case Litigation Act (Act No. 139 of 1962), if, notwithstanding the provision of Article 12, paragraph 5 of the same Act, an appeal lawsuit ( which means an appeal lawsuit prescribed in Article3, paragraph 1 in the same Act; the same shall apply in the following paragraph.) against a Disclosure Decision etc. regarding the same, the same type of or similar Administrative Documents or against a determination or decision regarding the objection against such a Disclosure Decision etc., is pending in another court, the said court of special jurisdiction may, when it finds it reasonable in consideration of the addresses or locations of the parties, the addresses of witnesses who shall be examined, characteristics common to the points at issue or the evidence, and other circumstances, may in response to a petition or on its own authority transfer the whole lawsuit or a part of it to the other court or a court prescribed Article 12, paragraphs 1 to 3 of the same Act.  - 日本法令外国語訳データベースシステム

第四条　漁業協同組合その他の漁業法（昭和二十四年法律第二百六十七号）第六条第二項に規定する区画漁業権（これを目的とする入漁権を含む。）を有する者（以下「漁業協同組合等」という。）は、基本方針に基づいて持続的な養殖生産の確保を図るため、単独又は共同で養殖漁場の改善に関する計画（以下「漁場改善計画」という。）を作成し、当該漁場改善計画が適当である旨の都道府県知事（漁場改善計画の対象となる水域が二以上の都道府県知事の管轄に属する場合にあっては、当該水域を最も広くその管轄する水域に含む都道府県知事。ただし、当該漁場改善計画の対象となる水域に漁業法第百三十六条の規定により農林水産大臣が自ら都道府県知事の権限を行う養殖漁場が含まれる場合にあっては、農林水産大臣。以下この条及び次条において同じ。）の認定を受けることができる。例文帳に追加

Article 4 (1) A Fisheries Cooperative Association or a person having a demarcated fishery right (including a common of piscary) as provided in paragraph (2) of Article 6 of the Fishery Act (Act No. 267 of 1949) (hereinafter referred to as a "Fisheries Cooperative Association,") may prepare a Plan concerning the improvement of an aquaculture area (hereinafter referred to as an "Aquaculture Area Improvement Plan") on it own or jointly to assure sustainable aquaculture production based on the Basic Policy, and may be authorized as appropriate by the Governor concerned (or by the Governor having jurisdiction over the sea area that includes the largest portion of the water area covered by the Aquaculture Area Improvement Plan in the case where the water area covered by the Aquaculture Area Improvement Plan falls under the jurisdiction of two or more Governors, or by the Minister of Agriculture, Forestry and Fisheries in the case where the water area covered by said Aquaculture Area Improvement Plan includes an aquaculture area for which the Minister of Agriculture, Forestry and Fisheries exercises the authority of the Governor concerned pursuant to the provisions of Article 136 of the Fishery Act; the same shall apply in this Article and the following Article).  - 日本法令外国語訳データベースシステム

５　第一項後段の再生計画案が住宅資金特別条項を定めたものである場合における同項後段、第三項及び前項の規定の適用については、第一項後段中「届出再生債権者」とあるのは「届出再生債権者（第百九十八条第一項に規定する住宅資金貸付債権を有する再生債権者であって当該住宅資金貸付債権以外に再生債権を有しないもの及び保証会社であって住宅資金貸付債権に係る債務の保証に基づく求償権以外に再生債権を有しないものを除く。）」と、第三項中「第百七十四条第二項各号（第三号を除く。）」とあるのは「第二百二条第二項各号（第四号を除く。）」と、前項中「第百十五条第一項本文に規定する者」とあるのは「第百十五条第一項本文に規定する者及び住宅資金特別条項によって権利の変更を受けることとされている者で再生債権の届出をしていないもの」とする。例文帳に追加

(5) For the purpose of application of the provisions of the second sentence of paragraph (1), paragraph (3) and the preceding paragraph in cases where a proposed rehabilitation plan set forth in the second sentence of paragraph (1) specifies special clauses on home loan, the phrase "holders of filed rehabilitation claims" in the second sentence of paragraph (1) shall be deemed to be replaced with "holders of filed rehabilitation claims (excluding a rehabilitation creditor who holds a home loan claim prescribed in Article 198(1) and does not hold any rehabilitation claim except for said home loan claim or a guarantee company that does not hold any rehabilitation claim except for a right of exoneration based on the guarantee for the debt for a home loan claim," the phrase "items of Article 174(2) (excluding item (iii)" in paragraph (3) shall be deemed to be replaced with "items of Article 202(2) (excluding item (iv))," and the phrase "persons prescribed in the main text of Article 115(1)" in the preceding paragraph shall be deemed to be replaced with "the persons prescribed in the main text of Article 115(1) and any person who is supposed to be subject to a modification of rights by the special clauses on home loan but has not filed a proof of rehabilitation claim."  - 日本法令外国語訳データベースシステム

五　民法（明治二十九年法律第八十九号）第六百六十七条第一項に規定する組合契約、商法（明治三十二年法律第四十八号）第五百三十五条に規定する匿名組合契約、投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第三条第一項に規定する投資事業有限責任組合契約又は有限責任事業組合契約に関する法律（平成十七年法律第四十号）第三条第一項に規定する有限責任事業組合契約に基づく権利、社団法人の社員権その他の権利（外国の法令に基づくものを除く。）のうち、当該権利を有する者（以下この号において「出資者」という。）が出資又は拠出をした金銭（これに類するものとして政令で定めるものを含む。）を充てて行う事業（以下この号において「出資対象事業」という。）から生ずる収益の配当又は当該出資対象事業に係る財産の分配を受けることができる権利であつて、次のいずれにも該当しないもの（前項各号に掲げる有価証券に表示される権利及びこの項（この号を除く。）の規定により有価証券とみなされる権利を除く。）例文帳に追加

(v) among rights based on a partnership contract provided in Article 667(1) of the Civil Code (Act No. 89 of 1896), an anonymous partnership agreement in Article 535 of the Commercial Code (Act No. 48 of 1899), an investment limited partnership agreement provided in Article 3(1) of the Investment Limited Partnership Act (Act No. 90 of 1998) or a limited liability partnership agreement provided in Article 3(1) of the Limited Liability Partnership Act (Act No. 40 of 2005), membership rights of an incorporated association or other rights (excluding those based on laws and regulations of a foreign state), rights for which the holders thereof (hereinafter referred to as an "Equity Investor" in this item) can receive dividend of profits arising from the business conducted by using money (including those specified by a Cabinet Order as being similar to money) invested or contributed by the Equity Investors (such business is hereinafter referred to as the "Invested Business" in this item) or distribution of the assets of the Invested Business and which does not fall under any category listed in the following items (excluding Rights to Be Indicated on Securities listed in the items of the preceding paragraph and rights which are regarded as Securities under this paragraph (excluding this item)):  - 日本法令外国語訳データベースシステム

二　この法律、担保付社債信託法、金融機関の信託業務の兼営等に関する法律、商品取引所法、投資信託及び投資法人に関する法律、宅地建物取引業法、出資の受入れ、預り金及び金利等の取締りに関する法律、割賦販売法、海外商品市場における先物取引の受託等に関する法律、貸金業の規制等に関する法律、特定商品等の預託等取引契約に関する法律、商品投資に係る事業の規制に関する法律、不動産特定共同事業法、資産の流動化に関する法律、金融業者の貸付業務のための社債の発行等に関する法律、信託業法その他政令で定める法律又はこれらに相当する外国の法令の規定に違反し、罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、その刑の執行を終わり、又はその刑の執行を受けることがなくなつた日から五年を経過しない者例文帳に追加

(ii) a person who has been punished by a fine (including a punishment under laws and regulations of a foreign state equivalent to this) for violating provisions of this Act, the Secured Debenture Trust Act, the Act on Concurrent Operation of Trust Business by a Financial Institution, the Commodity Exchange Act, the Act on Investment Trusts and Investment Corporations, the Building Lots and Buildings Transaction Business Act, the Act on Regulation of Receiving of Capital Subscription, Deposits, and Interest Rates, etc., the Installment Sales Act, the Act on Assumption of Entrustment, etc. of Futures Trading in Foreign Commodities Market, the Act on Controls, etc. on Money Lending, the Act on Deposit, etc. Transaction Agreement of Specified Commodities, etc., the Act on Regulation of Business Pertaining to Commodity Investment, the Real Estate Specified Joint Enterprise Act, the Act on the Securitization of Assets, the Act on Issuance, etc. of Bonds for Financial Corporations' Loan Business, the Trust Business Act, or other Acts specified by a Cabinet Order, or laws and regulations of a foreign state equivalent to these Acts, and for whom five years have not passed since the day when the execution of the punishment terminated or he/she became free from the execution of the punishment; or  - 日本法令外国語訳データベースシステム

第三十四条の三十五　外国の法令に準拠し、外国において、他人の求めに応じ報酬を得て、財務書類の監査又は証明をすることを業とする者は、金融商品取引法第二条第一項第十七号に掲げる有価証券で同項第九号に掲げる有価証券の性質を有するものその他の政令で定める有価証券の発行者その他内閣府令で定める者が同法の規定により提出する財務書類（以下「外国会社等財務書類」という。）について第二条第一項の業務に相当すると認められる業務を行うときは、あらかじめ、内閣府令で定めるところにより、内閣総理大臣に届け出なければならない。ただし、外国会社等財務書類について同項の業務に相当すると認められる業務を行う者に対する監督を行う外国の行政機関その他これに準ずるものの適切な監督を受けると認められる者として内閣府令で定めるものについては、この限りでない。例文帳に追加

Article 34-35 (1) A person who makes it his/her practice to audit or attest financial documents for fees at the request of others in a foreign state in compliance with the laws and regulations of the foreign state, when intending to provide services that are found to correspond to the services prescribed in Article 2(1) concerning financial documents to be submitted by an issuer of securities listed in Article 2(1)(xvii) of the Financial Instruments and Exchange Act that have the nature of securities listed in Item (ix) of the same paragraph or any other securities specified by Cabinet Order or to be submitted by any other person specified by Cabinet Office Ordinance pursuant to the provisions of the same Act (such financial documents shall be hereinafter referred to as "financial documents of a foreign company, etc."), shall notify the Prime Minister in advance pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that this shall not apply to a person who is specified by Cabinet Office Ordinance as one who is deemed to receive appropriate supervision of the administrative agency of the foreign state that supervises persons who provide services that are found to correspond to those set forth in the same paragraph concerning financial documents of the foreign company, etc. or an organization equivalent to such administrative agency.  - 日本法令外国語訳データベースシステム

３　特許を受ける権利を有する者が政府若しくは地方公共団体（以下「政府等」という。）が開設する博覧会若しくは政府等以外の者が開設する博覧会であつて特許庁長官が指定するものに、パリ条約の同盟国若しくは世界貿易機関の加盟国の領域内でその政府等若しくはその許可を受けた者が開設する国際的な博覧会に、又はパリ条約の同盟国若しくは世界貿易機関の加盟国のいずれにも該当しない国の領域内でその政府等若しくはその許可を受けた者が開設する国際的な博覧会であつて特許庁長官が指定するものに出品することにより、第二十九条第一項各号の一に該当するに至つた発明も、その該当するに至つた日から六月以内にその者がした特許出願に係る発明についての同条第一項及び第二項の規定の適用については、第一項と同様とする。例文帳に追加

(3) In the case of an invention which has fallen under any of the items of Article 29(1) by reason of the fact that the person having the right to obtain a patent has exhibited the invention at an exhibition held by the Government or a local public entity (hereinafter referred to as the "Government, etc."), an exhibition held by those who are not the Government, etc. where such exhibition has been designated by the Commissioner of the Patent Office, an international exhibition held in the territory of a country of the Union of the Paris Convention or a member of the World Trade Organization by its Government, etc. or those who are authorized thereby to hold such an exhibition, or an international exhibition held in the territory of a state which is neither of a country of the Union of the Paris Convention nor a member of the World Trade Organization by its Government, etc. or those who are authorized thereby where such exhibition has been designated by the Commissioner of the Patent Office, paragraph (1) shall also apply for the purposes of Article 29(1) and (2) to the invention claimed in the patent application which has been filed by the said person within six months from the date on which the invention first fell under any of those items.  - 日本法令外国語訳データベースシステム

第三条の二　意匠登録出願に係る意匠が、当該意匠登録出願の日前の他の意匠登録出願であつて当該意匠登録出願後に第二十条第三項又は第六十六条第三項の規定により意匠公報に掲載されたもの（以下この条において「先の意匠登録出願」という。）の願書の記載及び願書に添付した図面、写真、ひな形又は見本に現された意匠の一部と同一又は類似であるときは、その意匠については、前条第一項の規定にかかわらず、意匠登録を受けることができない。ただし、当該意匠登録出願の出願人と先の意匠登録出願の出願人とが同一の者であつて、第二十条第三項の規定により先の意匠登録出願が掲載された意匠公報（同条第四項の規定により同条第三項第四号に掲げる事項が掲載されたものを除く。）の発行の日前に当該意匠登録出願があつたときは、この限りではない。例文帳に追加

Article 3-2 Where a design in an application for design registration is identical with or similar to part of a design described in the statement in the application and drawing, photograph, model or specimen attached to the application of another application for design registration which has been filed prior to the date of filing of the said application and published after the filing of the said application in the design bulletin under Article 20(3) or Article 66(3) (hereinafter referred to in this Article as the "earlier application"), a design registration shall not be granted for such a design, notwithstanding paragraph (1) of the preceding Article; provided, however, that this shall not apply where the applicant of the said application and the applicant of the earlier application are the same person and the said application was filed before the date when the design bulletin in which the earlier application was published under Article 20(3) (except for a design bulletin in which the matters listed in Article 20(3)(iv) were published under Article 20(4)) was issued.  - 日本法令外国語訳データベースシステム

２　購入者又は役務の提供を受ける者の負担すべき金銭の全部を表示する場合は、法第十一条第一項第二号から第五号までに定める事項（第八条第一項第三号、第四号及び第六号から第十号までに掲げる事項を除く。）の一部を表示しないことができる。ただし、売買契約又は役務提供契約に係る金銭の全部又は一部の支払が商品の引渡し若しくは権利の移転又は役務の提供前である場合にあつては商品若しくは権利の代金又は役務の対価の支払時期、売買契約又は役務提供契約の申込みを受けた後遅滞なく当該申込みに係る商品を送付しない場合若しくは権利を移転しない場合又は役務を提供しない場合にあつては法第十一条第一項第三号に掲げる事項及び商品に隠れた瑕疵がある場合に販売業者がその責任を負わない場合にあつては販売業者の責任に関する事項についてはこの限りでない。例文帳に追加

(2) When the seller or the Service Provider makes full indication of the money that should be borne by the purchaser or the service recipient, the seller or the Service Provider may partially omit indication of the matters specified in Article 11(1)(ii) to (v) (excluding the matters listed in Article 8(1)(iii), (iv), and (vi) to (x)). However, this shall not apply to the time of payment of the charge for the goods or the rights or the consideration for the services where the money pertaining to the sales contract or the Service Contract has been fully or partially paid prior to the delivery of the goods, transfer of the rights, or the offer of the services, to the matters listed in Article 11(1)(iii) of the Act where the seller or the Service Provider does not deliver the goods, transfer the rights, or offer the services pertaining to the application without delay after receiving an application for a sales contract or a Service Contract, and to the matters concerning the liability of the seller where the seller does not bear the liability when the goods have a hidden defect.  - 日本法令外国語訳データベースシステム

４　承継会社の取得した附則第五条第六項又は第六条第二項の規定により会社が行う出資又は譲渡に係る償却資産のうち、この法律の施行の日（以下「施行日」という。）の前日において地方税法附則第十五条第二十七項から第三十項までの規定、地方税法等の一部を改正する法律（平成八年法律第十二号）附則第六条第十五項から第十七項までの規定、同条第十八項の規定によりなお効力を有するものとして読み替えて適用される同法第一条の規定による改正前の地方税法附則第十五条第三十項の規定又は地方税法等の一部を改正する法律（平成十年法律第二十八号）附則第六条第十一項若しくは第十二項の規定により固定資産税の課税標準の特例の適用を受けているものに対して課する固定資産税の課税標準は、これらの特例の適用を受けることとなっていた期間内は、なお従前の例による。例文帳に追加

(4) With respect to the depreciation assets acquired by the Succeeding Companies pertaining to the contribution-in-kind or transfer by the Company under the provisions of Article 5 paragraph (6) or Article 6 paragraph (2) of the Supplementary Provisions, the basis of assessment of real estate tax to which the special tax rate applies and still within an effective period on the preceding day of the effective date of this Act (hereinafter referred to as "the effective date") under the provisions of: Article 15 paragraph (27) though paragraph (30) of the Supplementary Provisions of the Local Taxation Act; Article 6 paragraph (15) through paragraph (17) of the Supplementary Provisions of the Act to Amend the Local Taxation Act, etc. (Act No. 12 of 1996); Article 15 paragraph (30) of the Supplementary Provisions of the Local Taxation Act before the amendment pursuant to the provisions of Article 1 of the same Act which shall be read as still effective under the provisions of paragraph (18) of the same article, or the provisions of Article 6 paragraph (11) or paragraph (12) of the Act to Amend the Local Taxation Act, etc. (Act No. 28 as of 1998), shall follow the precedent during the period to which the special tax rate applies.  - 日本法令外国語訳データベースシステム

一方の締約国の企業が他方の締約国の企業の経営、支配又は資本に直接又は間接に参加している場合 同一の者が一方の締約国の企業及び他方の締約国の企業の経営、支配又は資本に直接又は間接に参加 している場合一方の締約国が、他方の締約国において租税を課された当該他方の締約国の企業の利得を１の規定により当該一方の締約国の企業の利得に算入して租税を課する場合において、両締約国の権限のある当局が、協議の上、その算入された利得の全部又は一部が、双方の企業の間に設けられた条件が独立の企業の間に設けられたであろう条件であったとしたならば当該一方の締約国の企業の利得となったとみられる利得であることに合意するときは、当該他方の締約国は、その合意された利得に対して当該他方の締約国におい当該配当の受益者が、当該配当の支払を受ける者が特定される日をその末日とする十二箇月の期間を て課された租税の額について適当な調整を行う。例文帳に追加

Where a Contracting State includes, in accordance with the provisions of paragraph 1, in the profits of an enterprise of that Contracting State profits on which an enterprise of the other Contracting State has been charged to tax in that other Contracting State and where the competent authorities ofthe Contracting States agree, upon consultation, that allot part of the profits so included are profits which would have accrued to the enterprise of the first-mentioned Contracting State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other Contracting State shall make an appropriate adjustment to the amount of the tax charged therein on those agreed profits..  - 財務省

特許出願に係る発明が当該特許出願の日前の他の特許出願又は実用新案登録出願であって当該特許出願後に第六十六条第三項の規定により同項各号に掲げる事項を掲載した特許公報(以下「特許掲載公報」という)の発行若しくは出願公開又は実用新案法(昭和三十四年法律第百二十三号)第十四条第三項の規定により同項各号に掲げる事項を掲載した実用新案公報(以下「実用新案掲載公報」という)の発行がされたものの願書に最初に添付した明細書、特許請求の範囲若しくは実用新案登録請求の範囲又は図面(第三十六条の二第二項の外国語書面出願にあっては、同条第一項の外国語書面)に記載された発明又は考案(その発明又は考案をした者が当該特許出願に係る発明の発明者と同一の者である場合におけるその発明又は考案を除く)と同一であるときは、その発明については、前条第一項の規定にかかわらず、特許を受けることができない。例文帳に追加

This article refers to an invention claimed in a patent application that is identical to an invention or device (excluding an invention or device made by the inventor of the invention claimed in the said patent application) disclosed in the description, scope of claims, or drawings (in the case of a foreign-language application under Article 36bis (2), foreign language documents as provided in Article 36bis (1)) originally attached to another patent application or registration application of a utility model filed prior to the date that the said patent application was filed and published after the said patent application was filed in the patent gazette under Article 66 (3) of the Patent Act (hereinafter referred to as “gazette containing the patent”) or in the utility model bulletin under Article 14 (3) of the utility Model Act (Act No.123 of 1959) (hereinafter referred to as “utility model bulletin”) describing matters provided for in each of the paragraph s of the respective Article or the publication of the patent application. In this case, a patent shall not be granted for the invention notwithstanding Article 29 (1).  - 特許庁