「合乗」に関連した英語例文の一覧と使い方(117ページ目) - Weblio英語例文検索

９　法第六十六条の五第二項の規定の適用を受ける場合における第一項から第四項までの規定の適用については、第一項第一号中「）の金額」とあるのは「）の金額から、当該金額のうち特定債券現先取引等（同条第四項第八号に規定する特定債券現先取引等をいう。以下この号において同じ。）に係るものに、当該金額に係る負債に係る調整後平均負債残高（第五項に規定する調整後平均負債残高をいう。以下この号において同じ。）を当該金額に係る負債のうち特定債券現先取引等に係るものに係る平均負債残高（同条第四項第五号に規定する平均負債残高をいう。以下この条において同じ。）で除して得た割合を乗じて計算した金額を控除した残額」と、同号イ中「平均負債残高（同項第五号に規定する平均負債残高をいう。以下この条において同じ。）」とあるのは「平均負債残高から調整後平均負債残高を控除した残額」と、同号ロ中「平均負債残高」とあるのは「平均負債残高から当該負債に係る調整後平均負債残高を控除した残額」と、同号ハ中「三（」とあるのは「二（」と、同項第二号イ中「課税対象所得に係る保証料等の金額を控除した残額」とあるのは「、同条第二項に規定する特定債券現先取引等に係る負債の利子等の額及び課税対象所得に係る保証料等の金額の合計額を控除した残額」と、第二項中「平均負債残高から」とあるのは「平均負債残高から第六項に規定する特定債券現先取引等に係るものに係る平均負債残高及び」と、「三を乗じて得た金額」とあるのは「二を乗じて得た金額の合計額」とする。例文帳に追加

(9) With respect to the application of the provisions of paragraph (1) to paragraph (4) in the case where the provisions of Article 66-5(2) of the Act is applied, the term "and then multiplying the said amount of expenses by the ratio" in paragraph (1)(i) shall be deemed to be replaced with ", then deducting the amount obtained by multiplying the part of the said amount of expenses that pertains to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 66-5(4)(viii) of the Act; hereinafter the same shall apply in this item) by the ratio obtained by dividing the average balance of liabilities after adjustment (meaning the average balance of liabilities after adjustment prescribed in paragraph (5); hereinafter the same shall apply in this item) regarding the liabilities for the said amount by the average balance of liabilities (meaning the average balance of liabilities prescribed in paragraph (4)(v) of the said Article; hereinafter the same shall apply in this Article) regarding the liabilities for the said amount which pertains to a specified bond transaction with a repurchase/resale agreement, etc., and then multiplying the remaining amount after deduction by the ratio;" the term "The average balance of liabilities (meaning the average balance of liabilities prescribed in Article 66-5(4)(v) of the Act; hereinafter the same shall apply in this Article)" in (a) of paragraph (1)(i) shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment from the average balance of liabilities;" the term "The average balance of liabilities" in (b) of the said item shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment regarding the said liabilities from the average balance of liabilities;" the term "three" in (c) of the said item shall be deemed to be replaced with "two;" the term "The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income" in (a) of paragraph (1)(ii) shall be deemed to be replaced with "The amount obtained by deducting the sum of the amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (2) of the said Article and the amount of guarantee charge, etc. for the taxable income;" the term "where the remaining amount after deducting the amount" in paragraph (2) shall be deemed to be replaced with "where the remaining amount after deducting the sum of the average balance of liabilities regarding the average balance of liabilities which pertain to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (6) and the amount;" and the term "by three" in the said paragraph shall be deemed to be replaced with "by two."  - 日本法令外国語訳データベースシステム

９　法第六十八条の八十九第二項の規定の適用を受ける場合における第一項から第四項までの規定の適用については、第一項第一号中「）の金額」とあるのは「）の金額から、当該金額のうち特定債券現先取引等（同条第四項第八号に規定する特定債券現先取引等をいう。以下この号において同じ。）に係るものに、当該金額に係る負債に係る調整後平均負債残高（第五項に規定する調整後平均負債残高をいう。以下この号において同じ。）を当該金額に係る負債で特定債券現先取引等に係るものに係る平均負債残高（同条第四項第五号に規定する平均負債残高をいう。以下この条において同じ。）で除して得た割合を乗じて計算した金額を控除した残額」と、同号イ中「平均負債残高（同項第五号に規定する平均負債残高をいう。以下この条において同じ。）」とあるのは「平均負債残高から調整後平均負債残高を控除した残額」と、同号ロ中「平均負債残高」とあるのは「平均負債残高から当該負債に係る調整後平均負債残高を控除した残額」と、同号ハ中「三（」とあるのは「二（」と、同項第二号イ中「課税対象所得に係る保証料等の金額を控除した残額」とあるのは「、同条第二項に規定する特定債券現先取引等に係る負債の利子等の額及び課税対象所得に係る保証料等の金額の合計額を控除した残額」と、第二項中「平均負債残高から」とあるのは「平均負債残高から第六項に規定する特定債券現先取引等に係るものに係る平均負債残高及び」と、「三を乗じて得た金額」とあるのは「二を乗じて得た金額の合計額」とする。例文帳に追加

(9) With respect to the application of the provisions of paragraph (1) to paragraph (4) in the case where the provisions of Article 68-89(2) of the Act are applied, the term "and then multiplying the said amount of expenses by the ratio" in paragraph (1)(i) shall be deemed to be replaced with ", then deducting the amount obtained by multiplying the part of the said amount of expenses that pertains to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 68-89(4)(viii) of the Act; hereinafter the same shall apply in this item) by the ratio obtained by dividing the average balance of liabilities after adjustment (meaning the average balance of liabilities after adjustment prescribed in paragraph (5); hereinafter the same shall apply in this item) regarding the liabilities for the said amount by the average balance of liabilities regarding the liabilities for the said amount which pertains to a specified bond transaction with a repurchase/resale agreement, etc., and then multiplying the remaining amount after deduction by the ratio;" the term "The average balance of liabilities (meaning the average balance of liabilities prescribed in item (v) of the said paragraph; hereinafter the same shall apply in this Article)" in (a) of paragraph (1)(i) shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment from the average balance of liabilities;" the term "The average balance of liabilities" in (b) of the said item shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment regarding the said liabilities from the average balance of liabilities;" the term "three" in (c) of the said item shall be deemed to be replaced with "two;" the term "The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income" in (a) of paragraph (1)(ii) shall be deemed to be replaced with "The amount obtained by deducting the sum of the amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (2) of the said Article and the amount of guarantee charge, etc. for the taxable income;" the term "where the remaining amount after deducting the amount" in paragraph (2) shall be deemed to be replaced with "where the remaining amount after deducting the sum of the average balance of liabilities regarding the average balance of liabilities which pertain to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (6) and the amount;" and the term "by three" in the said paragraph shall be deemed to be replaced with "by two."  - 日本法令外国語訳データベースシステム

法第百四十四条の七第二項に規定する主務省令で定める数は、次に掲げる数のうちいず れか小さい数とする。 一特定株式（法第百四十四条の七第二項に規定する行為に係る株主総会において議決 権を行使することができることを内容とする株式をいう。以下この条において同じ。） の総数に二分の一（当該株主総会の決議が成立するための要件として当該特定株式の 議決権の総数の一定の割合以上の議決権を有する株主が出席しなければならない旨の 定款の定めがある場合にあっては、当該一定の割合）を乗じて得た数に三分の一（当 該株主総会の決議が成立するための要件として当該株主総会に出席した当該特定株主 （特定株式の株主をいう。以下この条において同じ。）の有する議決権の総数の一定 の割合以上の多数が賛成しなければならない旨の定款の定めがある場合にあっては、 一から当該一定の割合を減じて得た割合）を乗じて得た数に一を加えた数 二法第百四十四条の七第二項に規定する行為に係る決議が成立するための要件として 一定の数以上の特定株主の賛成を要する旨の定款の定めがある場合において、特定株 主の総数から吸収合併存続株式会社商品取引所に対して当該行為に反対する旨の通知 をした特定株主の数を減じて得た数が当該一定の数未満となるときにおける当該行為 に反対する旨の通知をした特定株主の有する特定株式の数 三法第百四十四条の七第二項に規定する行為に係る決議が成立するための要件として 前二号の定款の定め以外の定款の定めがある場合において、当該行為に反対する旨の 通知をした特定株主の全部が同項に規定する株主総会において反対したとすれば当該 決議が成立しないときは、当該行為に反対する旨の通知をした特定株主の有する特定 株式の数例文帳に追加

The number specified by an ordinance of the competent ministry set forth in Article 144-7, paragraph 2 of the Act shall be the smallest number among those listed as follows: (i) the number adding one to the number obtained by multiplying 1/3 (in the case where the articles of incorporation define, as a requirement for concluding a resolution of a general meeting of shareholders, that a majority of more than a certain rate of the total voting rights held by specified shareholders [which means shareholders of specified shares of stock (which means shares of stock with the contents that a shareholder can exercise voting rights at a general meeting of shareholders pertaining to actions prescribed in Article 144-7, paragraph 2 of the Act; hereinafter the same shall apply in this Article); hereinafter the same shall apply in this Article] who attend said general meeting of shareholders must agree to the resolution, the rate obtained by subtracting said certain rate from one) by the number obtained by multiplying 1/2 (in the case where the articles of incorporation define, as a requirement for concluding a resolution of said general meeting of shareholders, that shareholders who have more than a certain rate of the total voting rights must attend said general meeting of shareholders, said certain rate) by the total number of specified shares of stock; (ii) in the case where the articles of incorporation define, as a requirement for - 102 - concluding a resolution pertaining to actions prescribed in Article 144-7, paragraph 2 of the Act, that more than a certain number of specified shareholders must agree to the resolution, and when the number obtained by subtracting the number of specified shareholders, who had notified to a Member Commodity Exchange Surviving an Absorption-Type Merger that they would disagree with said action, from the total number of specified shareholders is less than said certain number, the number of specified shares of stock held by said specified shareholders who had notified that they would disagree with said action; (iii) in the case where the articles of incorporation have provisions other than those set forth in the preceding two items as a requirement for concluding a resolution pertaining to actions prescribed in Article 144-7, paragraph 2 of the Act, and when said resolution is not concluded if all the specified shareholders who had notified that they would disagree with said action disagree with the resolution at a general meeting of shareholders prescribed in the same paragraph, the number of specified shares of stock held by specified shareholders who had notified that they would disagree with said action; (iv) the number specified by the articles of incorporation.  - 経済産業省

３　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基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等（当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用年の前年以前の年に支払われた剰余金の配当等（以下この項において「特定剰余金配当等」という。）である場合の当該二以上の剰余金の配当等を除く。）の支払があつた場合（特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。）における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。例文帳に追加

(3) With respect to the application of the provisions of item (i) of the preceding paragraph in the case where payment has been made for s of surplus, etc. whose base dates for payment are included in the base business year, with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act (where payment was made for the said two or more dividends of surplus, etc. in a year preceding the applicable business year pertaining to the base business year for the said dividends of surplus, etc. (hereinafter such paid dividend of surplus, etc. shall be referred to as a "specified dividend of surplus, etc." in this paragraph), excluding the said two or more dividends of surplus) (including the cases where payment has been made for a specified dividend of surplus, etc. and payment has not been made for a dividend of surplus, etc. whose base date for payment is included in the said base business year up to the day on which six months have elapsed after the final day of the base business year for the said specified dividend of surplus, etc.), the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of the said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv):  - 日本法令外国語訳データベースシステム

３　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等（当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用事業年度前の事業年度又は連結事業年度の期間内の日に支払われた剰余金の配当等（以下この項において「特定剰余金配当等」という。）である場合の当該二以上の剰余金の配当等を除く。）の支払があつた場合（特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。）における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。例文帳に追加

(3) With respect to the application of the provisions of item (i) of the preceding paragraph, in the case where payment has been made for two or more dividends of surplus, etc. whose base dates for the payment are included in the base business year, with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in Article 66-8(1) of the Act (where payment was made for the said two or more dividends of surplus, etc. on a day within a business year or consolidated business year preceding the applicable business year pertaining to the base business year for the said dividend of surplus, etc. (hereinafter such paid dividend of surplus, etc. shall be referred to as a "specified dividend of surplus, etc." in this paragraph), excluding the said two or more dividends of surplus) (including the cases where payment has been made for a specified dividend of surplus, etc. and payment has not been made for a dividend of surplus, etc. whose base date for payment is included in the said base business year, up to the day on which six months have elapsed after the final day of the base business year for the said specified dividend of surplus, etc.); the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of the said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv):  - 日本法令外国語訳データベースシステム

以下に掲げる点が認められる場合には、評定を行う上でのプラス要素として勘案するものとする。 (1) 顧客説明に用いるディスクロージャー誌その他の説明資料について、その内容が抽象的なものではなく、顧客の立場に立った具体的でわかり易い内容となっており、また、わかり易い内容になるように、顧客の意見等を内容の改訂に反映させる等の顧客のニーズに沿って不断の見直しが行われている場合 (2) 顧客サポート等管理のプロセスの中で把握した問題点を受けて、顧客説明マニュアルの適切かつ迅速な見直しを行うなど、顧客説明管理と顧客サポート等管理が有機的に連関し相乗効果を発揮している場合 -11 -(3) 顧客説明管理態勢、顧客サポート等管理態勢、顧客情報管理態勢、外部委託管理態勢の整備が適切に行われるのみならず、その他金融機関の業務に関し顧客保護や利便の向上のために必要であると金融機関自身が判断した業務に係る管理が適切に行われ、実効性ある顧客保護が行われていると認められる場合 (4) 取締役会等及び顧客保護等に関する各管理責任者の行う評価・改善活動が有効に機能しており、顧客の評価も絶えず向上している場合例文帳に追加

If the management actively involves itself in efforts to identify the risks that the financial institution is facing and to grasp and analyze weaknesses and problems in the comprehensive risk management system, thereby helping to enhance the system, this shall be considered as a positive factor in giving a rating.  - 金融庁

２　休業補償給付を受ける労働者が同一の事由について厚生年金保険法（昭和二十九年法律第百十五号）の規定による障害厚生年金又は国民年金法（昭和三十四年法律第百四十一号）の規定による障害基礎年金を受けることができるときは、当該労働者に支給する休業補償給付の額は、前項の規定にかかわらず、同項の額に別表第一第一号から第三号までに規定する場合に応じ、それぞれ同表第一号から第三号までの政令で定める率のうち傷病補償年金について定める率を乗じて得た額（その額が政令で定める額を下回る場合には、当該政令で定める額）とする。例文帳に追加

(2) When a worker who receives temporary absence from work compensation benefits is, on the same grounds, eligible to receive either a disability employee's pension under the provisions of the Employee's Pension Insurance Act (Act No. 115 of 1954) or a disability basic pension under the provisions of the National Pension Act (Act No. 141 of 1959), the amount of the temporary absence from work compensation benefits payable to said worker shall, notwithstanding the provision of the preceding paragraph, be the amount obtained by multiplying the amount set forth in said paragraph, in accordance with the provisions of items (i) to (iii) of Table 1, by the rate for injury and disease compensation pension amongst the rates specified by a Cabinet Order set forth in items (i) to (iii) of said table (in cases where such amount is less than the amount specified by a Cabinet Order, said amount specified by a Cabinet Order).  - 日本法令外国語訳データベースシステム

第二十八条　別表の資格の欄に掲げる資格の技能証明（航空機に乗り組んでその運航を行う者にあつては、同表の資格の欄に掲げる資格の技能証明及び第三十一条第一項の航空身体検査証明）を有する者でなければ、同表の業務範囲の欄に掲げる行為を行つてはならない。ただし、定期運送用操縦士、事業用操縦士、自家用操縦士、一等航空士、二等航空士若しくは航空機関士の資格の技能証明を有する者が受信のみを目的とする無線設備の操作を行う場合又はこれらの技能証明を有する者で電波法第四十条第一項の無線従事者の資格を有するものが、同条第二項の規定に基づき行うことができる無線設備の操作を行う場合は、この限りでない。例文帳に追加

Article 28 (1) No person shall perform the duties listed in the "scope of service" column of the attached table unless he/she holds a competence certificate on qualifications listed in the "qualifications" column of the said table (for a person who is engaged in aircraft operations on board an aircraft, a competence certificate listed in the "qualifications" column of the said table must be accompanied by an aviation medical certificate under Article 31 paragraph (1)); provided, however, that the same shall not apply where a person, who has a competence certificate as airline transport pilots, commercial pilots, private pilots, first class flight navigators, second class flight navigators or flight engineers, operates radio equipment for receiving purposes only, or where a person, who has such competence certificate and is qualified as a radio operator under Article 40 paragraph (1) of the Radio Regulatory Act, operates radio equipment in accordance with paragraph (2) of the said article.  - 日本法令外国語訳データベースシステム

２　前項各号に規定する非課税法人等が当該割引債を所有していた期間に対応する部分の金額は、当該各号に規定する所得税の額又は残額に、当該割引債の発行の日（その日が明らかでないときは、当該割引債に係る最終発行日）から償還（買入消却を含む。以下この条において同じ。）の日までの期間の月数（当該割引債が法第四十一条の十二第九項に規定する短期公社債である場合には、日数。以下この項及び第五項第三号において同じ。）のうちに当該非課税法人等が当該割引債を所有していた期間のうちその償還の日までの期間の月数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

(2) The amount corresponding to the period during which a non-taxable corporation, etc. held the said discount bonds as prescribed in items of the preceding paragraph shall be the amount obtained by multiplying the amount of income tax or remaining amount prescribed in the said items by the ratio of the number of months (where the said discount bonds are short-term government or company bonds prescribed in Article 41-12(9) of the Act, the number of days; hereinafter the same shall apply in this paragraph and paragraph (5)(iii)) up to the redemption date during which the said non-taxable corporation, etc. held the said discount bonds out of the number of months from the issue date (where the date is not clear, the final issue date for the said discount bonds) to the redemption date (including a date for retirement by purchase; hereinafter the same shall apply in this Article) of the said discount bonds.  - 日本法令外国語訳データベースシステム

２６　当該内国法人が法人税法第二条第六号に規定する公益法人等又は人格のない社団等である場合における法第六十六条の五第四項第六号に規定する純資産に対する持分として政令で定めるところにより計算した金額及び同項第七号に規定する純資産の額として政令で定めるところにより計算した金額は、第十九項から前項までの規定にかかわらず、当該内国法人の当該事業年度に係る自己資本の額に、当該事業年度終了の日における総資産の価額のうちに占めるその営む法人税法第二条第十三号に規定する収益事業に係る資産の価額の割合を乗じて計算した金額とする。例文帳に追加

(26) The amount calculated as specified by a Cabinet Order as the interest on a domestic corporation's net assets prescribed in Article 66-5(4)(vi) of the Act and the amount calculated as specified by a Cabinet Order as the amount of net assets prescribed in item (vii) of the said paragraph, where the said domestic corporation is a corporation in the public interest, etc. prescribed in Article 2(vi) of the Corporation Tax Act or an association or foundation without juridical personality, shall be, notwithstanding the provisions of paragraph (19) to the preceding paragraph, the amount obtained by multiplying the amount of equity capital for the relevant business year of the said domestic corporation by the ratio of the value of assets for the profit-making business prescribed in Article 2(xiii) of the Corporation Tax Act conducted by the said domestic corporation out of the value of the total assets on the final day of the relevant business year.  - 日本法令外国語訳データベースシステム

一　法第六十六条の八第一項第一号に掲げる事実（当該特定外国子会社等の当該適用対象留保金額の計算上控除されなかつた剰余金の配当等の支払の事実に限る。）　当該剰余金の配当等の額（当該剰余金の配当等の額が当該適用対象留保金額を超える場合には、当該適用対象留保金額に相当する金額）に当該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内国法人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（当該内国法人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) An event listed in Article 66-8(1)(i) of the Act (limited to the payment of a dividend of surplus, etc. which has not been deducted for calculating the amount of the said eligible retained income of the said specified foreign subsidiary company, etc.): The amount obtained by multiplying the amount of the said dividend of surplus, etc. (where the amount of the said dividend of surplus, etc. exceeds the said eligible retained income, the amount equivalent to the said eligible retained income) by the ratio of the shares, etc. for considering the claims held by the said domestic corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year pertaining to the said eligible retained income (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii)(a) and (b) of the preceding paragraph who is related to the said domestic corporation  - 日本法令外国語訳データベースシステム

一　法第六十八条の九十二第一項第一号に掲げる事実（当該特定外国子会社等の当該適用対象留保金額の計算上控除されなかつた剰余金の配当等の支払の事実に限る。）　当該剰余金の配当等の額（当該剰余金の配当等の額が当該適用対象留保金額を超える場合には、当該適用対象留保金額に相当する金額）に当該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連結法人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（当該連結法人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) An event listed in Article 68-92(1)(i) of the Act (limited to the payment of a dividend of surplus, etc. which has not been deducted for calculating the amount of the said eligible retained income of the said specified foreign subsidiary company, etc.): The amount obtained by multiplying the said amount of a dividend of surplus, etc. (where the said amount of a dividend of surplus, etc. exceeds the said eligible retained income, the amount equivalent to the said eligible retained income) by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year pertaining to the said eligible retained income (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii)(a) and (b) of the preceding paragraph who is related to the said consolidated corporation  - 日本法令外国語訳データベースシステム

三　法第七条第一項第二号及び前二号の規定を適用する場合において、国外源泉所得に係る各種所得又は国内源泉所得に係る各種所得について国内及び国外において支払われたものがあるときは、その各種所得の金額（前号後段に規定する所得については、同号後段の規定により計算した金額）に、その各種所得に係る収入金額のうちに国内で支払われた金額又は国外で支払われた金額の占める割合を乗じて計算した金額をそれぞれその各種所得の金額のうち国内の支払に係るもの又は国外の支払に係るものとみなす。例文帳に追加

(iii) In the case where the provisions of Article 7(1)(ii) of the Act and the preceding two items shall apply, if any of the various types of income categorized as foreign source income or various types of income categorized as domestic source income is paid in and outside Japan, respectively, the amount calculated by multiplying the amount of each type of income (in the case of the income prescribed in the second sentence of the preceding item, the amount calculated pursuant to the provision of the second sentence of the said item) by the ratio of the amount paid in Japan or amount paid outside Japan, respectively, to the amount of revenue pertaining to the said type of income, shall be deemed to be the amount of the said type of income paid in Japan or paid outside Japan, respectively.  - 日本法令外国語訳データベースシステム

第五百七十二条　事業者は、鋼管規格に適合する鋼管以外の鋼管を用いて構成される鋼管足場については、第五百七十条第一項に定めるところによるほか、各支点間を単純ばりとして計算した最大曲げモーメントの値が、鋼管の断面係数に、鋼管の材料の降伏強さの値（降伏強さの値が明らかでないものについては、引張強さの値の二分の一の値）の一・五分の一及び次の表の上欄に掲げる鋼管の肉厚と外径との比に応じ、それぞれ同表の下欄に掲げる係数を乗じて得た値（継手のある場合には、この値の四分の三）以下のものでなければ使用してはならない。例文帳に追加

Article 572 The employer shall, as regards steel pipe scaffoldings composed of steel pipes other than those conforming to the steel pipe standard, in addition to conform to the provisions of paragraph (1) of Article 570, not use them unless the value of the maximum bending moment between fulcrums calculated by assuming as simple beam structure does not exceed the value obtained by multiplying the section modulus of steel pipe with 1/1.5 of yield point of material of steel pipe (for the yield point is not known, 1/2 of the tensile strength) and coefficients listed in the right column of the following table (in the case that the yield point is unknown, joints are used, 3/4 of the value of the factor) corresponding to the ratio of thickness to outer diameters listed in the left column of the same table.  - 日本法令外国語訳データベースシステム

２　前項に規定する「個人過剰貸付契約」とは、個人顧客を相手方とする貸付けに係る契約（住宅資金貸付契約その他の内閣府令で定める契約（以下「住宅資金貸付契約等」という。）及び極度方式貸付けに係る契約を除く。）で、当該貸付けに係る契約を締結することにより、当該個人顧客に係る個人顧客合算額（住宅資金貸付契約等に係る貸付けの残高を除く。）が当該個人顧客に係る基準額（その年間の給与及びこれに類する定期的な収入の金額として内閣府令で定めるものを合算した額に三分の一を乗じて得た額をいう。次条第五項において同じ。）を超えることとなるもの（当該個人顧客の利益の保護に支障を生ずることがない契約として内閣府令で定めるものを除く。）をいう。例文帳に追加

(2) An "Excessive Loan Contract for an Individual Customer" as provided in the preceding paragraph means a loan contract concluded with an Individual Customer (excluding Home Loan Contracts and other contracts specified by a Cabinet Office Ordinance (hereinafter collectively referred to as "Home Loan Contracts, etc.") and contracts for Revolving Credit Loans), under which the Total Borrowings of an Individual Customer pertaining to said Individual Customer (excluding the outstanding balance pertaining to a Home Loan Contract, etc.) exceed the Base Amount (meaning the amount obtained by dividing the total amount of said Individual Customer's annual salary and other regular income similar thereto as specified by a Cabinet Office Ordinance by three; the same shall apply in paragraph (5) of the following Article) (excluding contracts specified by a Cabinet Office Ordinance as those that will not hinder the protection of the Individual Customer's interests).  - 日本法令外国語訳データベースシステム

発電装置を搭載した車両１、架線から電力を得て電力を供給する車両２、駆動装置を搭載した車両３、車上機器に電源を供給する補助電源装置を搭載した車両４、電力蓄積手段を搭載した車両６、過剰電力消費手段を搭載した車両７、架線から電力を得て電力を供給し、かつ補助発電装置を床下艤装として搭載した車両２０５等の鉄道車両から編成され、運行区間、乗客需要に応じて、これらの車両のすべてまたは一部を組合せてなる列車において、編成内の車両間で電力を融通できる直流電力バス１０００を少なくとも一系統を設けて、複数の編成と分割、併合ができる機能を設ける。例文帳に追加

The train includes at least one DC power bus 1000 configured to allow power to be accommodated among the cars in the train, and a function to allow coupling and uncoupling of the train into a plurality of configurations. - 特許庁

この10年間、新興株式市場の整備や株式会社最低資本金規制の撤廃、新規創業者に対する無担保・無保証人融資制度の整備など、ベンチャー企業を取り巻く制度整備は大きく進展し、2000年頃には世界的なＩＴブームに乗って我が国でも多くのＩＴ・サービス系ベンチャー企業が注目されたが、我が国全体として見ると、開業率（新規開業企業数の現時点企業数に占める割合）は、5.1%（2004年～2006年）と、廃業率（廃業企業数の現時点企業数に占める割合）の6.2%を下回っており、米国(10.2%）、英国(10.0%）、フランス(12.1%）（米国、英国、フランスはいずれも2004年データ）と比して低水準にとどまっている。例文帳に追加

Over the past decade, systems and institutions for ventures have been greatly developed. For instance, emerging equity exchanges were opened, minimum capital requirements for joint-stock companies were abolished, and systems for financing without the need for collateral or a guarantor were introduced. During the global IT boom around 2000, many IT service-related start-ups also came into the spotlight in Japan. In the country as a whole, however, the opening rate of establishments (the proportion of start-ups among existing businesses) stood at 5.1% (2004 - 2006), smaller than the closing rate (the proportion of discontinued companies among existing businesses) of 6.2%. This has also stayed at a lower level than that in the United States (10.2%), the United Kingdom (10.0%), and France (12.1%). (The year of reference is 2004 for all three countries).  - 経済産業省

第七条　昭和五十五年十二月三十一日において、労働保険の保険料の徴収等に関する法律（以下「徴収等」という。）第三条に規定する労災保険に係る労働保険の保険関係が成立している事業に関する第二条の規定による改正後の徴収法第十二条第三項の規定の適用については、同項中「遺族補償一時金」とあるのは「遺族補償一時金（昭和五十五年十二月三十一日後に支給すべき事由が生じたものに限る。）」と、「（以下この項及び第二十条第一項において「特定疾病にかかつた者に係る保険給付」という。）」とあるのは「（以下この項において「特定疾病にかかつた者に係る保険給付」といい、同日後の期間に係る年金たる保険給付及び同日後に支給すべき事由が生じた年金たる保険給付以外の保険給付に限る。）」と、「乗じて得た額」とあるのは「乗じて得た額（一般保険料又は第一種特別加入保険料の額の算定の基礎となつた期間のうちに同日以前の期間がある場合には、同日以前の期間に係る一般保険料の額から通勤災害に係る率に応ずる部分の額を減じた額と第一種特別加入保険料の額から通勤災害に係る率に応ずる部分の額を減じた額とを合算した額に同日後の期間に係る一般保険料の額から通勤災害に係る率に応ずる部分の額を減じた額と第一種特別加入保険料の額から通勤災害に係る率に応ずる部分の額を減じた額とを合算した額に調整率を乗じて得た額を加えた額）」と、「同日を」とあるのは「十二月三十一日を」とする。例文帳に追加

Article 7 (1) With regard to the application of the provision of Article 12, paragraph (3) of the Act on Collection, etc. of Insurance Premiums of Labor Insurance (hereinafter referred to as the "Collection Act") as revised by the provision of Article 2 to the businesses in respect of which the insurance relation of labor insurance pertaining to the industrial accident insurance prescribed by Article 3 of the Collection Act has been established as of December 31, 1980, the term "the lump sum compensation for surviving family" in the same paragraph shall be deemed to be replaced with "the lump sum compensation for surviving family (limited to the case where the cause for such payment occurs after December 31, 1980)", the term "(hereinafter referred to as the "insurance benefits pertaining to persons afflicted with a specific disease" in this paragraph and in Article 20, paragraph (1))" with "(hereinafter referred to as the "insurance benefits pertaining to persons afflicted with a specific disease" in this paragraph; limited to the insurance benefits other than the insurance benefits paid as pension pertaining to the period after the same date and the insurance benefits paid as pension the cause for payment of which occurs after the same date)", the term "the amount obtained by multiplying...referred to as the "Class I adjustment rate")" with "the amount obtained by multiplying ...referred to as the "Class I adjustment rate") (or, if any period on or before the same date exists during the period being the basis of calculation of the general insurance premiums or the Class I special enrollment insurance premiums, the aggregate of the amount of the general insurance premiums after deducting the amount of the portion corresponding to the rate pertaining to commuting injury and the amount of the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the rate pertaining to commuting injury, both pertaining to the period on or before the same date, plus the amount obtained by multiplying the aggregate of the amount of the general insurance premiums after deducting the amount of the portion corresponding to the rate pertaining to commuting injury and the amount of the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the rate pertaining to commuting injury, both pertaining to the period after the same date, by the adjustment rate)", and the term "the same date" with "December 31".  - 日本法令外国語訳データベースシステム

二　当該公開買付けをした者が公開買付届出書に記載されたあん分比例方式と異なる方式で株券等の買付け等をした場合　当該あん分比例方式で計算した場合に前項の規定による請求権者から買付け等がされるべき株券等の数から当該公開買付けをした者が当該請求権者から買付け等をした株券等の数を控除した数（当該請求権者から買付け等をしなかつた場合には、当該あん分比例方式で計算した場合に当該請求権者から買付け等がされるべき株券等の数とする。）に公開買付価格（前条第一項に該当する場合にあつては同条第二項に規定する公開買付者が支払つた価格、前号に掲げる場合に該当する場合にあつては同号に定める有利な価格とし、そのいずれにも該当する場合にあつてはそのいずれか有利な価格とする。）から前項の規定による損害賠償を請求する時における当該株券等の市場価格（市場価格がないときはその時における処分推定価格とし、当該請求時前に当該株券等を処分した場合においてはその処分価格とする。）を控除した金額を乗じた額例文帳に追加

(ii) in the case where the Tender Offer Purchaser makes Purchase, etc. of the Share Certificates, etc. using a method different from the method of proportional distribution stated in the Tender Offer Notification: the amount calculated by multiplying the difference between the number of the Share Certificates, etc. of which Purchase, etc. should be made by the Tender Offer Purchaser from the person entitled to claim damages under the preceding paragraph if the Tender Offer Purchaser uses the method of proportional distribution and the number of Share Certificates, etc. of which Purchase, etc. was actually made by the Tender Offer Purchaser from the person entitled to claim damages (in cases where the Tender Offer Purchaser did not make Purchase, etc. of any of Share Certificates, etc. from the person entitled to claim damages, the number of the Share Certificates, etc. of which Purchase, etc. should be made by the Tender Offer Purchaser from the person entitled to claim damages if the method of proportional distribution is used) by the difference between the Tender Offer Price (or the price paid by the Tender Offeror as specified in Article 27-17(2) in the case where paragraph (1) of the preceding Article is also applicable, the favorable price referred to in the preceding item in the case where the preceding item is also applicable, or the more favorable one between them in the case where both Article 27-17(1) and the preceding item are also applicable) and the market price of the Share Certificates, etc. at the time when the damages are claimed under the preceding paragraph (or estimated disposal price in the case where there is no market price for the Share Certificates, etc., or disposal price in the case where the Share Certificates, etc. was disposed of before the damages is claimed).  - 日本法令外国語訳データベースシステム

第三十九条の十八　法第六十六条の七第一項に規定する政令で定めるところにより計算した金額は、同項に規定する特定外国子会社等（以下この条において「特定外国子会社等」という。）につきその適用対象留保金額を有する事業年度（以下第四項までにおいて「課税対象年度」という。）の所得に対して課される外国法人税の額に、当該課税対象年度に係る適用対象留保金額（第三十九条の十五第三項に規定する控除対象配当等の額がある場合には、当該金額を加算した金額）と当該適用対象留保金額の計算上控除される剰余金の配当等の額との合計額のうちに法第六十六条の七第一項に規定する内国法人に係る課税対象留保金額の占める割合を乗じて計算した金額（当該金額が当該課税対象留保金額を超える場合には、当該課税対象留保金額に相当する金額）とする。例文帳に追加

Article 39-18 (1) The amount calculated as specified by a Cabinet Order prescribed in Article 66-7(1) of the Act shall be the amount obtained by multiplying the amount of foreign corporation tax to be imposed on a specified foreign subsidiary company, etc. prescribed in the said paragraph (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article) on its income for a business year containing eligible retained income (hereinafter referred to as a "taxable business year" through to paragraph (4)) by the ratio of the taxable retained income pertaining to a domestic corporation prescribed in Article 66-7(1) of the Act out of the sum of the eligible retained income for the relevant taxable business year (where there is any amount of deductible dividend, etc. prescribed in Article 39-15(3), the amount obtained by adding the said amount) and the amount of a dividend of surplus, etc. to be deducted for calculating the amount of the said eligible retained income (where the said amount exceeds the said taxable retained income, the amount equivalent to the said taxable retained income).  - 日本法令外国語訳データベースシステム

二　国外関連取引に係る棚卸資産の買手が非関連者に対して当該棚卸資産を販売した対価の額（以下この号において「再販売価格」という。）から、当該再販売価格にイに掲げる金額のロに掲げる金額に対する割合（再販売者が当該棚卸資産と同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この号において「比較対象取引」という。）と当該国外関連取引に係る棚卸資産の買手が当該棚卸資産を非関連者に対して販売した取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合）を乗じて計算した金額に当該国外関連取引に係る棚卸資産の販売のために要した販売費及び一般管理費の額を加算した金額を控除した金額をもつて当該国外関連取引の対価の額とする方法例文帳に追加

(ii) The method which uses, as the amount of consideration for a foreign affiliated transaction, the remaining amount of consideration gained by the purchasing side of inventory assets for a foreign affiliated transaction for having sold the said inventory assets to a non-affiliated person (hereinafter such amount of consideration shall be referred to as the "resale price" in this item) after deducting the amount obtained by multiplying the said resale price by the ratio of the amount listed in (a) against the amount listed in (b) (where functions performed by the selling side or any other matters differ between a transaction in which a reseller has sold the same or similar inventory assets as the said inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this item) and a transaction in which the purchasing side of the said inventory assets for a foreign affiliated transaction sold the inventory assets to a non-affiliated person, by the ratio after making a necessary adjustment for the differences in ratios caused by such disparity) and then adding the selling expenses and general administrative expenses needed for the sale of the said inventory assets for a foreign affiliated transaction:  - 日本法令外国語訳データベースシステム

第三十九条の百十八　法第六十八条の九十一第一項に規定する政令で定めるところにより計算した金額は、同項に規定する特定外国子会社等（以下この条において「特定外国子会社等」という。）につきその適用対象留保金額を有する事業年度（以下第四項までにおいて「課税対象年度」という。）の所得に対して課される外国法人税の額に、当該課税対象年度に係る適用対象留保金額（第三十九条の百十五第三項に規定する控除対象配当等の額がある場合には、当該金額を加算した金額）と当該適用対象留保金額の計算上控除される剰余金の配当等の額との合計額のうちに法第六十八条の九十一第一項に規定する連結法人に係る個別課税対象留保金額の占める割合を乗じて計算した金額（当該金額が当該個別課税対象留保金額を超える場合には、当該個別課税対象留保金額に相当する金額）とする。例文帳に追加

Article 39-118 (1) The amount calculated as specified by a Cabinet Order prescribed in Article 68-91(1) of the Act shall be the amount obtained by multiplying the amount of foreign corporation tax to be imposed on a specified foreign subsidiary company, etc. prescribed in the said paragraph (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article) on its income for a business year containing eligible retained income (hereinafter referred to as a "taxable business year" through to paragraph (4)) by the ratio of the individually taxable retained income pertaining to a consolidated corporation prescribed in Article 68-91(1) of the Act out of the sum of the eligible retained income for the relevant taxable business year (where there is any amount of a deductible dividend, etc. prescribed in Article 39-115(3), the amount obtained by adding the said amount) and the amount of a dividend of surplus, etc. to be deducted for calculating the amount of the said eligible retained income (where the said amount exceeds the said individually taxable retained income, the amount equivalent to the said individually taxable retained income).  - 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

第十三条　銀行の同一人（当該同一人と政令で定める特殊の関係のある者を含む。以下この条において同じ。）に対する信用の供与等（信用の供与、又は出資として政令で定めるものをいう。以下この条において同じ。）の額は、政令で定める区分ごとに、当該銀行の自己資本の額に政令で定める率を乗じて得た額（以下この条において「信用供与等限度額」という。）を超えてはならない。ただし、信用の供与等を受けている者が合併をし、共同新設分割（二以上の株式会社又は合同会社が共同してする新設分割をいう。第十六条の三第四項第四号及び第五十二条の二十二第一項において同じ。）若しくは吸収分割をし、又は事業を譲り受けたことにより銀行の同一人に対する信用の供与等の額が信用供与等限度額を超えることとなる場合その他政令で定めるやむを得ない理由がある場合において、内閣総理大臣の承認を受けたときは、この限りでない。例文帳に追加

Article 13 (1) The total amount of granting of credit, etc. (hereinafter in this Article referring to those specified by a Cabinet Order) by a Bank to one person (including other persons who has a special relationship specified by a Cabinet Order with that person; hereinafter the same shall apply in this Article) shall not exceed the amount obtained by multiplying the amount of the Bank's equity capital by the ratio specified by a Cabinet Order for each category provided therein (the amount thus calculated shall be referred to as the "Limit of Granting of Credit, etc." in this Article); provided, however, that this shall not apply to the cases where the Prime Minister has given the approval in the cases where the total amount of granting of credit, etc. by a Bank to one person exceeds the Limit of Granting of Credit, etc. as a result of a Merger, of Joint Incorporation-Type Split (meaning an Incorporation-Type Split that two or more stock companies or limited liability companies effect jointly; the same shall apply in Articles 16-3(4)(iv) and 52-22(1)) or absorption-type split or of transfer of another person's business by a person who takes granting of credit, etc.  - 日本法令外国語訳データベースシステム

第百七十二条の二　発行者が、重要な事項につき虚偽の記載がある有価証券報告書等（第二十四条第一項若しくは第三項（これらの規定を同条第五項（第二十七条において準用する場合を含む。）及び第二十七条において準用する場合を含む。）及び第二十四条第六項（第二十七条において準用する場合を含む。）の規定による有価証券報告書及びその添付書類又は第二十四条の二第一項（第二十七条において準用する場合を含む。）において準用する第七条、第九条第一項若しくは第十条第一項の規定による訂正報告書をいう。第百七十八条第五項並びに第百八十五条の七第二項及び第三項において同じ。）を提出したときは、内閣総理大臣は、次節に定める手続に従い、当該発行者に対し、第一号に掲げる額（第二号に掲げる額が第一号に掲げる額を超えるときは、第二号に掲げる額）に相当する額の課徴金を国庫に納付することを命じなければならない。ただし、発行者の事業年度（当該発行者が第二十四条第一項（第二十七条において準用する場合を含む。）に規定する特定有価証券の発行者である場合には、当該特定有価証券に係る第二十四条第五項において準用する同条第一項に規定する特定期間。以下この項及び第百八十五条の七第十九項において同じ。）が一年である場合以外の場合においては、当該額に当該事業年度の月数を十二で除して得た数を乗じて得た額に相当する額の課徴金を国庫に納付することを命じなければならない。例文帳に追加

Article 172-2 (1) When an Issuer has submitted an Annual Securities Reports, etc. containing a misstatement on important matters (which means the Annual Securities Report and documents attached thereto prescribed in Article 24(1) or (3) (including the cases where they are applied mutatis mutandis pursuant to Article 24(5) (including the cases where it is applied mutatis mutandis pursuant to Article 27) and pursuant to Article 27) and Article 24(6) (including the cases where it is applied mutatis mutandis pursuant to Article 27), or Amendments prescribed in Article 7, Article 9(1) or Article 10(1) as applied mutatis mutandis pursuant to Article 24-2(1) (including the cases where it is applied mutatis mutandis pursuant to Article 27); hereinafter the same shall apply in Article 178(5) and Article 185-7(2) and (3)), the Prime Minister shall, in accordance with the procedures prescribed in the following Section, order said Issuer to pay to the national treasury an administrative monetary penalty equivalent to the amount listed in item (i) (when the amount listed in item (ii) exceeds the amount listed in item (i), the amount listed in item (ii)); provided, however, that in cases where the period of a business year of an Issuer (if said Issuer is an Issuer of the Regulated Securities prescribed in Article 24(1) (including the cases where it is applied mutatis mutandis pursuant to Article 27), the Specified Period pertaining to the Regulated Securities set forth in Article 24(1) as applied mutatis mutandis pursuant to Article 24(5); hereinafter the same shall apply in this paragraph and Article 185-7(19)) is not one year, the Prime Minister shall order said Issuer to pay to the national treasury an administrative monetary penalty equivalent to the amount obtained by the following: dividing the number of months of said business year by 12, and then multiplying such number by the above amount:  - 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

一　イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額以下である場合　当該内国法人が当該事業年度において当該内国法人に係る国外支配株主等（法第六十六条の五第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。）及び資金供与者等（同項第二号に規定する資金供与者等をいう。以下この条において同じ。）に支払う第十五項各号に掲げる費用（第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得（法第六十六条の五第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。）に含まれるときに、支払うものに限る。）の金額（次号において「課税対象所得に係る保証料等の金額」という。）に、イに掲げる金額からハに掲げる金額を控除した残額（次号及び次項において「平均負債残高超過額」という。）をロに掲げる金額で除して得た割合を乗じて計算した金額例文帳に追加

(i) Where the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c): The amount obtained by calculating the amount of expenses listed in the items of paragraph (15) which the said domestic corporation pays for the relevant business year to a foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. prescribed in Article 66-5(4)(i) of the Act; hereinafter the same shall apply in this Article) and a fund provider, etc. (meaning a fund provider, etc. prescribed in item (ii) of the said paragraph; hereinafter the same shall apply in this Article) related to the said domestic corporation (such expenses shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 66-5(4)(ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of the said interest; such amount of expenses shall be referred to as the "amount of guarantee charge, etc. for the taxable income" in the next item) and then multiplying the said amount of expenses by the ratio obtained by dividing the remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the "amount exceeding the average balance of liabilities" in the next item and the next paragraph) by the amount listed in (b):  - 日本法令外国語訳データベースシステム

２　法第六十六条の六第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる内国法人に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額（以下この節において「適用対象留保金額」という。）に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時における当該内国法人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の占める割合を乗じて計算した金額（当該内国法人の同項の規定の適用に係る各事業年度において、当該特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係会社（当該特定外国子会社等に係る控除未済課税済配当等の額を有するものに限る。）につき第三号に掲げる事実が生じた場合には、当該計算した金額からそれぞれこれらの号に定める金額を控除した残額）とする。例文帳に追加

(2) The amount calculated as specified by a Cabinet Order prescribed in Article 66-6(1) of the Act shall be the amount obtained by multiplying the eligible retained income prescribed in the said paragraph for the relevant business year of a specified foreign subsidiary company, etc. related to a domestic corporation listed in the items of the said paragraph (hereinafter referred to as the "eligible retained income" in this paragraph) by the ratio of the shares, etc. for considering the claims held by the said domestic corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year of the said specified foreign subsidiary company, etc. (where any of the events listed in item (i) or item (ii) occurred with regard to the said specified foreign subsidiary company, etc. or an event listed in item (iii) occurred with regard to an affiliated foreign company related to the said domestic corporation (limited to those that hold the taxed amount of a dividend, etc. before deduction pertaining to the said specified foreign subsidiary company, etc.) in the relevant business year of the said domestic corporation relating to the application of the provisions of the said paragraph, such amount shall be the remaining amount after deducting the amount specified respectively in these items from the said calculated amount):  - 日本法令外国語訳データベースシステム

二　法第六十六条の八第一項に規定する内国法人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当該内国法人の有する当該特定外国子会社等の第三十九条の十六第三項第一号に規定する請求権勘案保有株式等（当該内国法人に係る外国関係会社でその受ける法第六十六条の八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内国法人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 66-8(1)(ii) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in the said paragraph: The amount obtained by multiplying the amount specified in the said item by the ratio of the shares, etc. for considering the claims held by the said domestic corporation that are prescribed in Article 39-16(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 (in the case where money or any other assets have been delivered to an affiliated foreign company related to the domestic corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 66-8(1)(ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the domestic corporation; excluding the shares, etc. for considering the claims indirectly held via the said affiliated foreign company and 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

一　イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額以下である場合　当該連結法人が当該連結事業年度において当該連結法人に係る国外支配株主等（法第六十八条の八十九第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。）及び資金供与者等（同項第二号に規定する資金供与者等をいう。以下この条において同じ。）に支払う第十四項各号に掲げる費用（第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得（法第六十八条の八十九第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。）に含まれるときに、支払うものに限る。）の金額（次号において「課税対象所得に係る保証料等の金額」という。）に、イに掲げる金額からハに掲げる金額を控除した残額（次号及び次項において「平均負債残高超過額」という。）をロに掲げる金額で除して得た割合を乗じて計算した金額例文帳に追加

(i) Where the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c): The amount obtained by calculating the amount of expenses listed in the items of paragraph (14) which the said consolidated corporation pays for the relevant consolidated business year to a foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. prescribed in Article 68-89(4)(i) of the Act; hereinafter the same shall apply in this Article) and a fund provider, etc. (meaning a fund provider, etc. prescribed in item (ii) of the said paragraph; hereinafter the same shall apply in this Article) related to the said consolidated corporation (such expense shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 68-89(4)(ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of the said interest; such amount of expenses shall be referred to as the "amount of guarantee charge, etc. for the taxable income" in the next item) and then multiplying the said amount of expenses by the ratio obtained by dividing the remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the "amount exceeding the average balance of liabilities" in the next item and the next paragraph) by the amount listed in (b):  - 日本法令外国語訳データベースシステム

２　法第六十八条の九十第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる連結法人に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額（以下この節において「適用対象留保金額」という。）に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時における当該連結法人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の占める割合を乗じて計算した金額（当該連結法人の同項の規定の適用に係る各連結事業年度において、当該特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係会社（当該特定外国子会社等に係る控除未済課税済配当等の額を有するものに限る。）につき第三号に掲げる事実が生じた場合には、当該計算した金額からそれぞれこれらの号に定める金額を控除した残額）とする。例文帳に追加

(2) The amount calculated as specified by a Cabinet Order prescribed in Article 68-90(1) of the Act shall be the amount obtained by multiplying the eligible retained income prescribed in the said paragraph for the relevant business year of a specified foreign subsidiary company, etc. related to a consolidated corporation listed in the items of the said paragraph (hereinafter referred to as the "eligible retained income" in this paragraph) by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year of the said specified foreign subsidiary company, etc. (where any of the events listed in item (i) or item (ii) occurred with regard to the said specified foreign subsidiary company, etc. or an event listed in item (iii) occurred with regard to an affiliated foreign company related to the said consolidated corporation (limited to those that hold the taxed amount of a dividend, etc. before deduction pertaining to the said specified foreign subsidiary company, etc.) in the relevant consolidated business year of the said consolidated corporation relating to the application of the provisions of the said paragraph, such amount shall be the remaining amount after deducting the amount specified respectively in these items from the said calculated amount):  - 日本法令外国語訳データベースシステム

二　法第六十八条の九十二第一項に規定する連結法人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当該連結法人の有する当該特定外国子会社等の第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等（当該連結法人に係る外国関係会社でその受ける法第六十八条の九十二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連結法人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 68-92(1)(ii) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in the said paragraph: The amount obtained by multiplying the amount specified in the said item by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation that are prescribed in Article 39-116(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 (in the case where money or any other assets have been delivered to an affiliated foreign company related to the consolidated corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 68-92(1)(ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the consolidated corporation; excluding the shares, etc. for considering the claims indirectly held via the said affiliated foreign company and 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

一　事業が終了した日から三箇月を経過した日前における労災保険法の規定による業務災害に関する保険給付（労災保険法第十六条の六第一項第二号の場合に支給される遺族補償一時金及び特定疾病にかかつた者に係る保険給付を除く。）の額に第十二条第三項の厚生労働省令で定める給付金の額を加えた額と一般保険料に係る確定保険料の額（同条第一項第一号の事業については、労災保険率に応ずる部分の額。次号において同じ。）から非業務災害率に応ずる部分の額を減じた額に第一種特別加入保険料に係る確定保険料の額から特別加入非業務災害率に応ずる部分の額を減じた額を加えた額に第一種調整率を乗じて得た額との割合が百分の八十五を超え、又は百分の七十五以下であつて、その割合がその日以後において変動せず、又は厚生労働省令で定める範囲を超えて変動しないと認められるとき。例文帳に追加

(i) If the ratio between the amount of the insurance benefits concerning employment injury provided for in the Industrial Accident Insurance Act (excluding the lump sum compensation for surviving family paid in case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act and the insurance benefits pertaining to persons afflicted with a specific disease) prior to the day on which three months have elapsed from the day the business is terminated, plus the amount of the benefits specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 12, paragraph (3) on one hand, and the amount of final insurance premiums pertaining to the general insurance premiums (or, in case of the businesses set forth in the same Article, paragraph (1), item (i), the amount of the portion corresponding to the industrial accident insurance rate; the same shall apply in the following item) after deducting the amount of the portion corresponding to the off-the-job injury rate, plus the amount of final insurance premiums pertaining to the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment off-the-job injury rate, multiplied by the Class I adjustment rate on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less, and such ratio does not change on and after such date, or such ratio is deemed as not changing beyond the scope specified by the Ordinance of the Ministry of Health, Labour and Welfare; or  - 日本法令外国語訳データベースシステム

二　前号に該当する場合を除き、事業が終了した日から九箇月を経過した日前における労災保険法の規定による業務災害に関する保険給付（労災保険法第十六条の六第一項第二号の場合に支給される遺族補償一時金及び特定疾病にかかつた者に係る保険給付を除く。）の額に第十二条第三項の厚生労働省令で定める給付金の額を加えた額と一般保険料に係る確定保険料の額から非業務災害率に応ずる部分の額を減じた額に第一種特別加入保険料に係る確定保険料の額から特別加入非業務災害率に応ずる部分の額を減じた額を加えた額に第二種調整率（業務災害に関する年金たる保険給付に要する費用、特定疾病にかかつた者に係る保険給付に要する費用、有期事業に係る業務災害に関する保険給付で当該事業が終了した日から九箇月を経過した日以後におけるものに要する費用その他の事情を考慮して厚生労働省令で定める率をいう。）を乗じて得た額との割合が百分の八十五を超え、又は百分の七十五以下であるとき。例文帳に追加

(ii) Except for the cases falling under the preceding item, if the ratio between the amount of the insurance benefits concerning employment injury provided for in the Industrial Accident Insurance Act (excluding the lump sum compensation for surviving family paid in case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act and the insurance benefits pertaining to persons afflicted with a specific disease) paid prior to the day on which 9 months have elapsed from the day the business is terminated, plus the amount of the benefits specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 12, paragraph (3) on one hand, and the amount of final insurance premiums pertaining to the general insurance premiums after deducting the amount of the portion corresponding to the off-the-job injury rate, plus the amount of final insurance premiums concerning the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment off-the-job injury rate, multiplied by the Class II adjustment rate (meaning the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare by taking into consideration of the costs required for the insurance benefits paid as pension concerning employment injury, the costs required for the insurance benefits pertaining to persons afflicted with a specific disease, the costs required for the insurance benefits concerning employment injury pertaining to businesses with a definite term paid on and after the day nine months have elapsed from the day the business is terminated, and other circumstances) on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less.  - 日本法令外国語訳データベースシステム

一　毎日（当日が休日であるときは、その前日。以下この項において同じ。）の終業時における特別国際金融取引勘定からその他の勘定への資金の振替に係る金額は、その日の属する月の前月中の毎日の終業時において特別国際金融取引勘定に経理されている金額のうち法第二十一条第三項に規定する非居住者に対する資金の運用に係るもののその月中の合計額をその月の日数で除して得た金額（当該合計額をその月の日数で除して得た金額が財務大臣の定める金額以下の場合にあつては、財務大臣が定める金額）に財務大臣の定める率を乗じて算定した金額（特別国際金融取引勘定承認金融機関が特別国際金融取引勘定に関する経理を開始した日から同日の属する月の翌月の末日までの間においては、当該特別国際金融取引勘定承認金融機関の外国通貨による金銭の貸付けの状況その他の事情を勘案して財務大臣が指示する金額）を限度とする。例文帳に追加

(i) The amount pertaining to the transfer of funds from the special international financial transactions account to other accounts at the closing time of every day (if the current day is a holiday, the previous day thereof; hereinafter the same shall apply in this paragraph) shall not exceed the amount calculated by multiplying the amount, which is obtained by dividing the monthly total of the amounts pertaining to the operation of funds to non-residents prescribed in Article 21, paragraph (3) of the Act, of which accounting is settled in the special international financial transactions account at the closing time of every day in the month previous to the month to which the said day belongs, by the number of days of the month (where the amount obtained by dividing the total amount by the number of days of the month is not more than the amount specified by the Minister of Finance, the amount specified by the Minister of Finance), by the rate specified by the Minister of Finance (for the period from the day when an approved financial institution for the special international financial transactions account started accounting related to the special international financial transactions account to the last day of the month following the month to which the said day belongs, the amount instructed by the Minister of Finance by considering the state of money loan in foreign currency provided by the approved financial institution for the special international financial transactions account or other circumstances).  - 日本法令外国語訳データベースシステム

一　第二百六十六条第一項に規定する加入機構と第二百七十条の六の七第三項の規定による契約を締結した場合において、第二百七十条の三第二項第一号に規定する補償対象契約（以下この条において「補償対象契約」という。）に係る保険金請求権その他の政令で定める権利に係る債権者の請求に基づき、当該補償対象契約の保険金その他の給付金（当該補償対象契約の保険金その他の給付金の額に、当該補償対象契約の種類、予定利率その他の内容、当該請求に係る保険事故が発生した時期等を勘案して内閣府令・財務省令で定める率を乗じて得た額に限る。以下「補償対象保険金」という。）の支払を行う業務（以下「補償対象保険金支払業務」という。）例文帳に追加

(i) When a contract has been concluded under the provision of Article 270-6-7, paragraph (3) with a joined organization prescribed in Article 266, paragraph (1), based on the claim by the creditor of the right to insurance claim, etc. pertaining to a Covered Insurance Contract (hereinafter referred to as "Covered Insurance Contracts" in this Article) prescribed in Article 270-3, paragraph (2), item (i) and any other right specified by a Cabinet Order, the business of paying said insurance claims of a Covered Insurance Contracts or any other benefit (limited to the amount obtained by multiplying the amount of said insurance claims of a Covered Insurance Contracts or any other benefit by the rate specified by a Cabinet Office Ordinance or Ordinance of the Ministry of Finance by taking into consideration the type of said Covered Insurance Contracts, the assumed interest rate, any other content, and the timing that the insured accident pertaining to said claim occurred, etc.; hereinafter referred to as "Covered Insurance Claims.") (hereinafter referred to as "The Business of Paying Covered Insurance Claims").  - 日本法令外国語訳データベースシステム

２　前項の買取りは、保険契約に係る支払のすべてを停止している期間内に、前項の保険金請求権等を、その保険金請求権等に係る債権者の請求に基づいて、補償対象契約の保険金その他の給付金の額に当該補償対象契約の種類、予定利率その他の内容、当該請求に係る保険事故が発生した時期等を勘案して内閣府令・財務省令で定める率を乗じて得た額（以下「買取額」という。）で買い取ることにより行うものとする。ただし、加入機構は、その買取りに係る保険金請求権等の回収をした場合において、当該回収によって得た金額から当該買取りに要した費用として内閣府令・財務省令で定めるものの額を控除した金額が、当該買取りに係る買取額を超えるときは、その超える部分の金額を当該保険金請求権等に係る債権者に対して支払うものとする。例文帳に追加

(2) The purchase under the preceding paragraph shall be made in such a way that the Right to Insurance Claim, etc. under the preceding paragraph is purchased based on the request of the creditor pertaining to the Right to Insurance Claim, etc., within the period during which all payments pertaining to the insurance contract are suspended, at the amount of the insurance claim of the Covered Insurance Contract and of other benefits, multiplied by the rate specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance by taking into consideration what is the kind of that Covered Insurance Contract, the expected interest rate, other content, the time when the insured event pertaining to that request took place, etc. (hereinafter referred to as "Purchase Amount"); provided, however, that the Participating Corporation shall, in the case that it called for the Right to Insurance Claim, etc. pertaining to the purchase and when the amount which was collected from the calling deducted by the amount specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance as the cost of said purchase exceeds the Purchase Amount pertaining to said purchase, pay this excess amount to the creditor pertaining to said Right to Insurance Claim, etc.  - 日本法令外国語訳データベースシステム

第一条の三の三　平成十三年三月三十一日までに機構が第二百七十条の六の八第一項の規定による決定をした場合における同条及び第二百七十条の六の十の規定の適用については、同項中「補償対象契約」とあるのは「補償対象契約（附則第一条の三第一項第一号に規定する特例期間補償対象契約（以下この条において「特例期間補償対象契約」という。）を含む。第二百七十条の六の十において同じ。）」と、第二百七十条の六の八第二項中「補償対象契約」とあるのは「補償対象契約（特例期間補償対象契約を除く。）」と、「得た額」とあるのは「得た額又は特例期間補償対象契約の保険金その他の給付金の額に内閣府令・財務省令で定める率を乗じて得た額」とする。例文帳に追加

Article 1-3-3 For the purpose of applying the provisions of Articles 270-6-8 and 270-6-10 to the cases where the Corporation has made any decision under Article 270-6-8, paragraph (1) by 31 March 2001, the term "the Covered Insurance Contract" in that paragraph shall be deemed to be replaced with "the Covered Insurance Contract (including the Covered Insurance Contracts in the Special Provision Period as defined in Article 1-3, paragraph (1), item (i) of the Supplementary Provisions (hereinafter referred to as "Covered Insurance Contracts in the Special Provision Period" in this Article); the same shall apply in Article 270-6-10);" the term "the Covered Insurance Contract" in Article 270-6-8, paragraph (2) shall be deemed to be replaced with "the Covered Insurance Contract (excluding the Covered Insurance Contracts in the Special Provision Period);" and the term "or the amount obtained by multiplying the amount of insurance claims and other benefits under the Covered Insurance Contracts in the Special Provision Period by the ratio to be specified by a Cabinet Office Ordinance/Ordinance of the Ministry of Finance" shall be deemed to be inserted before the term "(hereinafter referred to as" in Article 270-6-8, paragraph (2).  - 日本法令外国語訳データベースシステム

第二十四条　この法律の規定に違反した罪その他の政令で定める罪に当たる事件（以下「事件」という。）に関して拿だ捕（船舶を押収し、又は船長その他の乗組員を逮捕することをいう。以下同じ。）が行われた場合には、司法警察員である者であって政令で定めるもの（以下「取締官」という。）は、当該拿だ捕に係る船舶の船長（船長に代わってその職務を行う者を含む。）及び違反者に対し、遅滞なく、次に掲げる事項を告知しなければならない。ただし、事件が政令で定める外国人が行う漁業、水産動植物の採捕又は探査に係るものであるときは、この限りでない。例文帳に追加

Article 24 (1) In the event that a seizure (which means to seize vessels or to arrest the master of a vessel or other crew members; the same shall apply hereinafter) is executed in connection with a crime that violates the provisions of this Act or an incident falling under other crimes provided for in a Cabinet Order (hereinafter referred to as "Incident"), a person who is a judicial police officer and is provided for in a Cabinet Order (hereinafter referred to as "Law-enforcement Officer") shall notify the master of the vessel (including a person who takes the duty on behalf of the master of the vessel) involved in such seizure and the offender of the points listed below without delay; provided, however, that this shall not apply in the event that the Incident relates to the Fishery, the harvest of aquatic animals and plants or the Survey that are provided for in a Cabinet Order and are conducted by the Foreign Nationals.  - 日本法令外国語訳データベースシステム

２　株式会社は、第百五十七条第一項第四号の期日において、前項の株主が申込みをした株式の譲受けを承諾したものとみなす。ただし、同項の株主が申込みをした株式の総数（以下この項において「申込総数」という。）が同条第一項第一号の数（以下この項において「取得総数」という。）を超えるときは、取得総数を申込総数で除して得た数に前項の株主が申込みをした株式の数を乗じて得た数（その数に一に満たない端数がある場合にあっては、これを切り捨てるものとする。）の株式の譲受けを承諾したものとみなす。例文帳に追加

(2) A Stock Company shall be deemed to have accepted, on the date provided for in Article 157(1)(iv), the transfer of shares that the shareholders under the preceding paragraph offered; provided, however, that if the total number of shares that the shareholders under that paragraph offered (hereinafter in this paragraph referred to as "Total Number of Shares Offered") exceed the number provided for in item (i), paragraph (1) of that article (hereinafter in this paragraph referred to as "Total Number of Shares to be Acquired"), it shall be deemed that the Stock Company has accepted the transfer of the shares in the number obtained by first dividing the Total Number of Shares to be Acquired by the Total Number of Shares Offered, and then multiplying such product by the number of the shares offered by the shareholders under the preceding paragraph (in cases where the number so obtained includes a fraction of less than one, such fraction shall be rounded off).  - 日本法令外国語訳データベースシステム

二　算定事由発生日の属する年度の翌々年度の八月以後の分として支給する年金たる保険給付については、第八条の規定により給付基礎日額として算定した額に当該年金たる保険給付を支給すべき月の属する年度の前年度（当該月が四月から七月までの月に該当する場合にあつては、前々年度）の平均給与額（厚生労働省において作成する毎月勤労統計における毎月きまつて支給する給与の額を基礎として厚生労働省令で定めるところにより算定した労働者一人当たりの給与の平均額をいう。以下この号及び第十六条の六第二項において同じ。）を算定事由発生日の属する年度の平均給与額で除して得た率を基準として厚生労働大臣が定める率を乗じて得た額を年金給付基礎日額とする。例文帳に追加

(ii) With regard to insurance benefits in pension form to be paid in respect of the period from August of the fiscal year two years after the fiscal year containing the day of the occurrence of the grounds for calculation, the amount obtained by multiplying the amount calculated as the basic daily benefit amount pursuant to the provision of Article 8 by a rate specified by the Minister of Health, Labour and Welfare based on the rate obtained by dividing the average salary (meaning the average amount of salary per worker calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare based on the amount of salary paid regularly every month according to the Monthly Labor Survey prepared by the Ministry of Health, Labour and Welfare; hereinafter the same shall apply in this item and Article 16-6, paragraph (2)) for the fiscal year one year before the fiscal year containing the month for which insurance benefits in pension form are to be paid (where said month falls on the months from April to July, the fiscal year two years before), by the average salary for the fiscal year containing the day of the occurrence of the grounds of calculation, shall be the basic daily pension benefit amount.  - 日本法令外国語訳データベースシステム

第三十八条の七　常時百人未満の労働者を使用する事業場における休業補償については、厚生労働省において作成する毎月勤労統計（以下「毎月勤労統計」という。）における各産業の毎月きまつて支給する給与の四半期ごとの平均給与額のその四半期の前における四半期ごとの平均給与額に対する比率に基づき、当該休業補償の額の算定にあたり平均賃金の百分の六十（当該事業場が当該休業補償について常時百人以上の労働者を使用するものとしてその額の改訂をしたことがあるものである場合にあつては、当該改訂に係る休業補償の額）に乗ずべき率を告示するものとする。例文帳に追加

Article 38-7 As for compensation for absence from work made in a workplace which usually employs less than 100 workers, the rate by which 60 percent of the amount of average wages is multiplied (when a workplace has adjusted the amount of compensation for absence from work like that which usually employs 100 workers or more, the adjusted amount shall be adopted) shall be fixed by public notice in the Official Gazette on the basis of the ratio of the average wages during a quarter of monthly regular wage in each industry under the Monthly Labor Survey complied by the Ministry of Health, Labour and Welfare (hereinafter referred to as "Monthly Labor Survey") to those during the preceding quarter for calculating the amount of compensation for absence from work.  - 日本法令外国語訳データベースシステム

３　会員等は、前項の規定により同項の特別担保金について弁済を受け、なお不足があるときは、他の会員等の当該商品市場についての特別担保金について、その特別担保金の額に応じて、他の債権者に先立つて弁済を受ける権利を有する。ただし、その不足する額に、その会員等の当該商品市場についての特別担保金の額の同項に規定する取引の相手方たる会員等以外の会員等の当該商品市場についての特別担保金の総額に対する割合を乗じて得た額をその不足する額から控除した残額の範囲内に限る。例文帳に追加

(3) When a Member, etc. receives payment with regard to a special deposit for default pursuant to the provisions of the preceding paragraph, if the amount is still insufficient, the Member, etc. shall have the right to receive payment in preference over other creditors with regard to the special deposit for default for said Commodity Market deposited by other Members, etc., in accordance with the amount of such special deposit for default; provided, however, that this shall be limited within the scope of an amount that remains after deducting from such shortfall an amount obtained by multiplying such shortfall by the percentage of the amount of the special security amount for said Commodity Market deposited by the Member, etc. to the total amount of the special deposit for default for said Commodity Market deposited by Members, etc. other than the Member, etc. who is the counterparty to the transactions prescribed in the same paragraph.  - 日本法令外国語訳データベースシステム

三　受託契約に基づく取引（法第二条第八項第四号に掲げる取引にあつては、同号の権利を行使することにより成立する同号イからハまでに掲げる取引）の額（当該受託契約に係る上場商品構成物品又は上場商品指数に係る商品指数ごとに商品取引所の定める取引単位当たりの価額に、当該受託契約に基づく取引の数量を乗じて得た額をいう。）が、当該取引について顧客が預託すべき取引証拠金等の額に比して著しく大きい旨及び当該取引の額の当該取引証拠金等の額に対する比率（当該比率を算出することができない場合にあつては、その旨及びその理由）例文帳に追加

iii) The fact that the amount of the transaction based on a Brokerage Contract (in the case of the transactions set forth in Article 2, paragraph (8), item (iv) of the Act, it shall be any transaction set forth in (a) to (c) inclusive of the same item which is closed by exercising the right under the same item) (such amount means an amount obtained by multiplying the value per transaction unit specified by the Commodity Exchange for each of the Listed Commodity Component Products or each Commodity Index pertaining to the Listed Commodity Index pertaining to said Brokerage Contract by the volume of transactions based on said Brokerage Contract) is extremely high in comparison with the amount of the Clearing Margin, etc. to be deposited by the customer for said transaction, and the ratio of said amount of transaction to the amount of said Clearing Margin, etc. (if said ratio cannot be calculated, a statement to that effect and the reason therefor  - 日本法令外国語訳データベースシステム

１２　会社法第四百二十七条（第三項を除く。）の規定は、会計監査人の第一項の責任について準用する。この場合において、同条第一項中「第四百二十四条」とあるのは「投資法人法第百十五条の六第二項」と、「最低責任限度額」とあるのは「同条第三項の乗じて得た額」と、同条第四項第一号中「第四百二十五条第二項第一号」とあるのは「投資法人法第百十五条の六第四項第一号」と、同項第三号中「第四百二十三条第一項」とあるのは「投資法人法第百十五条の六第一項」と、同条第五項中「第四百二十五条第四項及び第五項」とあるのは「投資法人法第百十五条の六第六項」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

(12) The provisions of Article 427 of the Companies Act (excluding paragraph (3)) shall apply mutatis mutandis to the accounting auditor's liability as prescribed in paragraph (1). In this case, the terms "Article 424" and "the Minimum Liability Amount" in Article 427, paragraph (1) of that Act shall be deemed to be replaced with "Article 115-6, paragraph (2) of the Investment Corporations Act" and "the amount obtained by the multiplication made under Article 115-6, paragraph (3)" respectively, the term "Article 425(2)(i)" in Article 427, paragraph (4), item (i) of the Companies Act shall be deemed to be replaced with "Article 115-6, paragraph (4) , item (i) and item (ii) of the Investment Corporations Act," the term "Article 423(1)" in Article 427, paragraph (4) , item (iii) of the Companies Act shall be deemed to be replaced with "Article 115-6, paragraph (1) of the Investment Corporations Act," the term "Article 425(4) and (5)" in Article 427, paragraph (5) of the Companies Act shall be deemed to be replaced with "Article 115-6, paragraph (6) of the Investment Corporations Act" and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム