「四十次」に関連した英語例文の一覧と使い方(55ページ目) - Weblio英語例文検索

二　居宅要支援被保険者が、指定介護予防サービス以外の介護予防サービス又はこれに相当するサービス（指定介護予防サービスの事業に係る第百十五条の四第一項の厚生労働省令で定める基準及び同項の厚生労働省令で定める員数並びに同条第二項に規定する指定介護予防サービスに係る介護予防のための効果的な支援の方法に関する基準及び指定介護予防サービスの事業の設備及び運営に関する基準のうち、厚生労働省令で定めるものを満たすと認められる事業を行う事業所により行われるものに限る。次号において「基準該当介護予防サービス」という。）を受けた場合において、必要があると認めるとき。例文帳に追加

(ii) when a Municipality determines it necessary in a case when an Insured Person Requiring Support receives Preventive Service of Long-Term Care other than Designated Preventive Service of Long-Term Care or equivalent service (limited to those provided by a provider that performs business that has been determined to satisfy the standards for Preventive Service of Long-Term Care among standards provided by an Ordinance of the Ministry of Health, Labour, and Welfare as set forth in Article 115-4, paragraph (1) pertaining to a Designated Provider of a Preventive Service to Long-Term Care and standards concerning the number of employees provided by an Ordinance of the Ministry of Health, Labour, and Welfare as set forth in the same paragraph that concern effective support methods for Prevention of Long-Term Care pertaining to a Designated Preventive Service of Long-Term Care as prescribed in paragraph (2) of the same Article and concerning facilities and management of Designated Preventive Service to Long-Term Care Business; herein referred to as "Preventive Long-Term Care Service Applicable to Standards" in the following item);  - 日本法令外国語訳データベースシステム

第十二条　適格消費者団体は、事業者、受託者等又は事業者の代理人若しくは受託者等の代理人（以下「事業者等」と総称する）が、消費者契約の締結について勧誘をするに際し、不特定かつ多数の消費者に対して第四条第一項から第三項までに規定する行為（同条第二項に規定する行為にあっては、同項ただし書の場合に該当するものを除く。次項において同じ。）を現に行い又は行うおそれがあるときは、その事業者等に対し、当該行為の停止若しくは予防又は当該行為に供した物の廃棄若しくは除去その他の当該行為の停止若しくは予防に必要な措置をとることを請求することができる。ただし、民法及び商法以外の他の法律の規定によれば当該行為を理由として当該消費者契約を取り消すことができないときは、この限りでない。例文帳に追加

Article 12 (1) In the case where a business operator, an entrusted person etc. or an agent of a business operator or an agent of an entrusted person, etc. (hereinafter referred to as "Business Operator, etc.") conducts or is likely to conduct such acts prescribed in the provisions of paragraphs (1) - (3) of Article 4 (excluding the cases prescribed in the para. (2) of the same article which fall under the proviso of para. (2) of the same article. The same shall apply to the following paragraph) to many unspecified consumers, in soliciting execution of a consumer contract, qualified consumer organizations may demand against said business operators, etc., to stop or to prevent such acts, the disposal of or the removal of materials used for such acts or other necessary measures to stop or to prevent such acts; provided, however, that this shall not apply to cases where the consumer contract may not be rescinded on the grounds of such acts pursuant to the provisions of any laws or regulations other than the Civil Code and the Commercial Code.  - 日本法令外国語訳データベースシステム

第三十五条　電気用品安全法第四条第一項の届出事業者がその製造又は輸入に係る特定電気用品（同法第二条第二項に規定する特定電気用品をいい、同法第八条第一項ただし書の規定の適用を受けて製造され、又は輸入されるものを除く。以下この条において同じ。）を販売する時までに次の各号のいずれかに掲げる証明書を保存しているときは、当該届出事業者は、同法第九条第一項本文の規定により、同項に規定する適合性検査を受け、かつ、同項に規定する証明書の交付を受け、これを保存しているものとみなす。例文帳に追加

Article 35 Where a notifying supplier under Article 4 paragraph (1) of the Electrical Appliances and Material Safety Act maintains any of the certificates described under any of the following items before sale of the specified electrical appliances and materials relating to manufacture or import thereby (specified electrical appliances and materials prescribed in Article 2 paragraph (2) of the same act excluding electrical appliances and materials manufactured or imported through the application of the proviso of Article 8 paragraph (1) of the same act; hereinafter the same shall apply in this Article), the notifying supplier shall be treated as having undergone conformity inspection pursuant to the provision of the main clause of Article 9 paragraph (1) of the same act and having obtained and maintaining a certificate prescribed in the same paragraph.  - 日本法令外国語訳データベースシステム

４　第一項又は前項の規定により再資源化等預託金を預託する自動車の所有者は、当該自動車に係る情報管理料金（第百十四条に規定する情報管理センター（以下この章、次章及び第六章第一節において単に「情報管理センター」という。）が、当該自動車が使用済自動車となった場合において当該使用済自動車について行う同条の情報管理業務に関し、政令で定めるところにより主務大臣の認可を受けて定める料金をいう。以下同じ。）に相当する額の金銭を情報管理預託金として資金管理法人に対し預託しなければならない。例文帳に追加

(4) The owner of a Vehicle who deposits Recycling, etc. deposit pursuant to the provisions of Paragraph 1 or the preceding paragraph shall deposit a sum equivalent to the information management fees pertaining to said Vehicle (the Information Management Entity prescribed in Article 114 (hereinafter referred to simply as "Information Management Entity" in this chapter, the next chapter and in Chapter 6, Section 1) refers to the fee set forth upon receiving authorization from the competent minister specified by Cabinet Order relating to the information management operations in the same article carried out for said End-of-Life Vehicles when said Vehicle has become an End-of-Life Vehicle; the same shall apply hereinafter) to the Deposit Management Entity as the information management deposit.  - 日本法令外国語訳データベースシステム

第二十二条　登記権利者及び登記義務者が共同して権利に関する登記の申請をする場合その他登記名義人が政令で定める登記の申請をする場合には、申請人は、その申請情報と併せて登記義務者（政令で定める登記の申請にあっては、登記名義人。次条第一項、第二項及び第四項各号において同じ。）の登記識別情報を提供しなければならない。ただし、前条ただし書の規定により登記識別情報が通知されなかった場合その他の申請人が登記識別情報を提供することができないことにつき正当な理由がある場合は、この限りでない。例文帳に追加

Article 22 In cases where a person entitled to register and a person obliged to register jointly file an application for a registration of a right, and in other cases where a registered right holder files an application for a registration specified by Cabinet Order, the applicant shall provide the information for registration identification, which is held by the person obliged to register (or in the case of an application for a registration specified by Cabinet Order, the registered right holder; the same shall apply in paragraph (1) and paragraph (2) of the following Article and the items of paragraph (4) of said Article), along with the application information; provided, however, that this shall not apply in cases where no notice of information for registration identification is given pursuant to the provision of the proviso to the preceding Article, and in other cases where the applicant has justifiable grounds for being unable to provide the information for registration identification.  - 日本法令外国語訳データベースシステム

４　存続株式会社等が種類株式発行会社である場合において、次の各号に掲げる場合には、吸収合併等は、当該各号に定める種類の株式（譲渡制限株式であって、第百九十九条第四項の定款の定めがないものに限る。）の種類株主を構成員とする種類株主総会（当該種類株主に係る株式の種類が二以上ある場合にあっては、当該二以上の株式の種類別に区分された種類株主を構成員とする各種類株主総会）の決議がなければ、その効力を生じない。ただし、当該種類株主総会において議決権を行使することができる株主が存しない場合は、この限りでない。例文帳に追加

(4) Where the Surviving Stock Company, etc. is a Company with Class Shares, in the cases listed in the following items, an Absorption-type Merger, etc. shall not become effective without a resolution of a Class Meeting constituted by Class Shareholders of the class of shares provided for respectively in those items (limited to Shares with a Restriction on Transfer and for which the provisions of the articles of incorporation set forth in Article 199(4) do not exist) (in cases where there are two or more classes of shares relating to such Class Shareholders, the respective Class Meetings constituted by Class Shareholders categorized by the class of such two or more classes of shares); provided, however, that this shall not apply to cases where there is no Class Shareholder who is able to exercise a voting right at such Class Meeting:  - 日本法令外国語訳データベースシステム

第九百六十四条　次に掲げる者が、株式、新株予約権、社債又は新株予約権付社債を引き受ける者の募集をするに当たり、会社の事業その他の事項に関する説明を記載した資料若しくは当該募集の広告その他の当該募集に関する文書であって重要な事項について虚偽の記載のあるものを行使し、又はこれらの書類の作成に代えて電磁的記録の作成がされている場合における当該電磁的記録であって重要な事項について虚偽の記録のあるものをその募集の事務の用に供したときは、五年以下の懲役若しくは五百万円以下の罰金に処し、又はこれを併科する。例文帳に追加

Article 964 (1) When any one of the following persons, in soliciting subscribers for shares, Share Options, Bonds or Bonds with Share Options, uses materials providing explanations about the business of the Company or any other matters, advertisements for such solicitation or any other documents concerning such solicitation that contain false statements with regard to important matters or, in cases where Electromagnetic Records have been prepared in lieu of preparation of such documents, uses such Electromagnetic Records that contain false records with regard to important matters for the administration of such solicitation, such person shall be punished by imprisonment with work for not more than five years or a fine of not more than five million yen, or both:  - 日本法令外国語訳データベースシステム

第三百四条　株主は、株主総会において、株主総会の目的である事項（当該株主が議決権を行使することができる事項に限る。次条第一項において同じ。）につき議案を提出することができる。ただし、当該議案が法令若しくは定款に違反する場合又は実質的に同一の議案につき株主総会において総株主（当該議案について議決権を行使することができない株主を除く。）の議決権の十分の一（これを下回る割合を定款で定めた場合にあっては、その割合）以上の賛成を得られなかった日から三年を経過していない場合は、この限りでない。例文帳に追加

Article 304 Shareholders may submit proposals at the shareholders meeting with respect to the matters that are the purpose of the shareholders meeting (limited to the matters on which such shareholders may exercise their votes. The same shall apply in paragraph (1) of the following article); provided, however, that this shall not apply in cases where such proposals are in violation of the laws or the articles of incorporation, or in cases where three years have not elapsed from the day on which, with respect to the proposal which is essentially identical to such proposal, affirmative votes not less than one tenths (1/10) (or, in cases where any proportion less than that is provided for in the articles of incorporation, such proportion) of the votes of all shareholders (excluding the shareholders who may not exercise their voting rights on such proposal) were not obtained.  - 日本法令外国語訳データベースシステム

第四百三十三条　総株主（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株主を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する株主又は発行済株式（自己株式を除く。）の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の数の株式を有する株主は、株式会社の営業時間内は、いつでも、次に掲げる請求をすることができる。この場合においては、当該請求の理由を明らかにしてしなければならない。例文帳に追加

Article 433 (1) Shareholders having not less than three hundredths (3/100) (or, in cases where lesser proportion is prescribed in the articles of incorporation, such proportion) of the votes of all shareholders (excluding shareholders who may not exercise their votes on all matters which may be resolved at a shareholders meeting) or shareholders having not less than three hundredths (3/100) (or, in cases where lesser proportion is prescribed in the articles of incorporation, such proportion) of the Issued Shares (excluding Treasury Shares) may make the following requests at any time during the business hours of the Stock Company. In such cases, the reasons for such requests shall be disclosed.  - 日本法令外国語訳データベースシステム

第四百六十二条　前条第一項の規定に違反して株式会社が同項各号に掲げる行為をした場合には、当該行為により金銭等の交付を受けた者並びに当該行為に関する職務を行った業務執行者（業務執行取締役（委員会設置会社にあっては、執行役。以下この項において同じ。）その他当該業務執行取締役の行う業務の執行に職務上関与した者として法務省令で定めるものをいう。以下この節において同じ。）及び当該行為が次の各号に掲げるものである場合における当該各号に定める者は、当該株式会社に対し、連帯して、当該金銭等の交付を受けた者が交付を受けた金銭等の帳簿価額に相当する金銭を支払う義務を負う。例文帳に追加

Article 462 (1) In cases where a Stock Company carries out an act listed in any item of paragraph (1) of the preceding article in violation of the provisions of that paragraph, persons who received Monies, Etc. as a result of such act, as well as Executing Persons (meaning Executive Directors (or, for a Company with Committees, executive officers. The same shall apply hereinafter in this paragraph) and other persons prescribed by the applicable Ordinance of the Ministry of Justice as persons involved, in performing their duties, in the execution of the operations by such Executive Directors. The same shall apply hereinafter in this Section) who performed duties regarding such act and, in cases where such act is any of the acts listed below, the persons provided for in each such item shall be jointly and severally liable to such Stock Company for payment of monies in an amount equivalent to the book value of the Monies, Etc. received by the persons who received such Monies, Etc.:  - 日本法令外国語訳データベースシステム

四　前項第一号ハ又はニに掲げる方法にあっては、当該記載事項に掲げられた取引を最後に行った日以後五年間（当該期間が終了する日までの間に当該記載事項に係る苦情の申出があったときは、当該期間が終了する日又は当該苦情が解決した日のいずれか遅い日までの間）次に掲げる事項を消去し又は改変することができないものであること。ただし、閲覧に供している記載事項を書面により交付する場合、顧客の承諾（令第十一条第一項に規定する方法による承諾をいう。）を得て前項第一号イ、ロ若しくは前項第二号に掲げる方法により交付する場合又は顧客による当該記載事項に係る消去の指図がある場合は、当該記載事項を消去することができる。例文帳に追加

(iv) with regard to the methods set forth in the preceding paragraph, item (i), (c) or (d), the following matters shall neither be deleted nor altered for five years after the last date when the transactions set forth in said Contents were carried out (when a claim pertaining to said Contents is filed for the period: until the date on which said period expires, the date when said period expires or the date when said claim is resolved, whichever occurs later); provided, however, that said Contents can be deleted in cases where the Contents provided for inspection are delivered with a document, in cases where the Contents provided for inspection are delivered by a method set forth in the preceding paragraph, item (i), (a) or (b), or in the preceding paragraph, item (ii), with the Consent (which means consent by the methods prescribed in Article 11, paragraph (1) of the Order) of the customer, or in cases where a customer is instructed to delete such Contents:  - 日本法令外国語訳データベースシステム

４　遺族補償年金前払一時金が支給された場合における第十六条の六の規定の適用については、同条第一項第二号中「遺族補償年金の額」とあるのは、「遺族補償年金の額及び遺族補償年金前払一時金の額（当該遺族補償年金前払一時金を支給すべき事由が当該権利が消滅した日の属する年度（当該権利が消滅した日の属する月が四月から七月までの月に該当する場合にあつては、その前年度）の七月以前に生じたものである場合にあつては、厚生労働省令で定めるところにより次項の規定による遺族補償年金の額の算定の方法に準じ算定して得た額）」とする。例文帳に追加

(4) For the purpose of the application of the provision of Article 16-6 in cases where a compensation pension advance lump sum payment for surviving family is paid, the term "the amount of the compensation pension for surviving family" in paragraph (1), item (ii) of said Article shall be deemed to be replaced with "the amount of the compensation pension for surviving family and the amount of the compensation pension advance lump sum payment for surviving family (in cases where the grounds for payment of said compensation pension advance lump sum payment for surviving family arose in or before July of the fiscal year containing the day on which said right was extinguished (in cases where the month containing the day on which said right was extinguished falls in any of the months from April to July, the previous fiscal year), the amount obtained by making a calculation in accordance with the method of calculating the amount of the compensation pension for surviving family under the provision of the following paragraph as provided for by an Ordinance of the Ministry of Health, Labour and Welfare)".  - 日本法令外国語訳データベースシステム

第六十四条　労働者又はその遺族が障害補償年金若しくは遺族補償年金又は障害年金若しくは遺族年金（以下この条において「年金給付」という。）を受けるべき場合（当該年金給付を受ける権利を有することとなつた時に、当該年金給付に係る障害補償年金前払一時金若しくは遺族補償年金前払一時金又は障害年金前払一時金若しくは遺族年金前払一時金（以下この条において「前払一時金給付」という。）を請求することができる場合に限る。）であつて、同一の事由について、当該労働者を使用している事業主又は使用していた事業主から民法その他の法律による損害賠償（以下単に「損害賠償」といい、当該年金給付によつててん補される損害をてん補する部分に限る。）を受けることができるときは、当該損害賠償については、当分の間、次に定めるところによるものとする。例文帳に追加

Article 64 (1) Where a worker or his/her surviving family members are to receive a disability compensation pension or a compensation pension for surviving family or a disability pension or a pension for surviving family (hereinafter referred to as "pension benefits" in this Article) (limited to cases where such person or persons are, at the time when he/she or they have acquired the right to receive said pension benefits, eligible to claim a disability compensation pension advance lump sum payment, compensation pension advance lump sum payment for surviving family, disability pension advance lump sum payment or pension advance for surviving family (hereinafter referred to as an "advance lump sum benefit payment" in this Article) pertaining to said pension benefits), and said person or persons are eligible to receive damages, on the same grounds, under the Civil Code or other Acts (hereinafter simply referred to as "damages"; limited to that part of the damages which compensates for the loss compensated for by said pension benefits) from an employer who employs or employed said worker, said damages shall, for the time being, be provided as follows:  - 日本法令外国語訳データベースシステム

９　第一項の場合において、公正取引委員会は、当該違反行為について第七項第一号又は前項第一号若しくは第二号の規定による報告及び資料の提出を行つた者の数が三に満たないときは、当該違反行為をした事業者のうち次の各号のいずれにも該当する者（第七項第一号又は前項第一号若しくは第二号の規定による報告及び資料の提出を行つた者の数と第一号の規定による報告及び資料の提出を行つた者の数を合計した数が三以下である場合に限る。）については、第一項又は第四項から第六項までの規定により計算した課徴金の額に百分の三十を乗じて得た額を、当該課徴金の額から減額するものとする。例文帳に追加

(9) In the case of paragraph 1, the Fair Trade Commission shall reduce the relevant surcharge by the amount calculated by multiplying by thirty percent the surcharge calculated pursuant to the provisions of paragraph 1 or 4 to 6 inclusive in the case that the entrepreneur that committed the relevant violation falls under both of the following items if the number of entrepreneurs who submitted reports and materials regarding the relevant violation pursuant to the provisions of item 1 of paragraph 7 or item 1 or 2 of the preceding paragraph is fewer than three (limited to the cases where the sum of the number of entrepreneurs who submitted reports and materials pursuant to the provisions of item 1 of paragraph 7 or item 1 or 2 of the preceding paragraph and the number of entrepreneurs who submitted reports and materials pursuant to the provisions of item 1 below is three or fewer):  - 日本法令外国語訳データベースシステム

２　前条第一項本文又は第二項本文の規定の適用を受ける有価証券の募集又は売出しのうち発行価額又は売出価額の総額が五億円未満のもので内閣府令で定めるもの（第二十四条第二項において「少額募集等」という。）に関し、前項の届出書を提出しようとする者のうち次の各号のいずれにも該当しない者は、当該届出書に、同項第二号に掲げる事項のうち当該会社に係るものとして内閣府令で定めるものを記載することにより、同号に掲げる事項の記載に代えることができる。例文帳に追加

(2) A person who intends to submit a statement set forth in the preceding paragraph for a Public Offering or Secondary Distribution of Securities to which the main clause of paragraph (1) or the main clause of paragraph (2) of the preceding Article applies, of which the total issue price or the total distribution price is less than 500 million yen and which is specified by a Cabinet Office Ordinance for this purpose (such a Public Offering or Secondary Distribution of Securities is referred to as "Small Amount Public Offering, etc." in Article 24(2)), may state, among the matters set forth in item (ii) of the preceding paragraph, only those specified by a Cabinet Office Ordinance as the matters pertaining to the company, instead of descriptions on all of the matters listed in Article 24(2)(ii), unless the person falls under any of the categories of persons specified in the following items:  - 日本法令外国語訳データベースシステム

第百十九条　金融商品取引所（その取引所金融商品市場における市場デリバティブ取引（内閣総理大臣の定めるものを除く。以下この条において同じ。）の全部又は一部に関し、他の金融商品取引清算機関に金融商品債務引受業を行わせる旨を定款で定めた場合にあつては、当該市場デリバティブ取引について金融商品債務引受業を行う金融商品取引清算機関。第四項において同じ。）は、市場デリバティブ取引について、内閣府令で定めるところにより、次の各号に掲げる場合の区分に応じ当該各号に定める者から、取引証拠金の預託を受けなければならない。例文帳に追加

Article 119 (1) A Financial Instruments Exchange (in cases where it is specified in the articles of incorporation that said Financial Instruments Exchange shall have another Financial Instruments Clearing Organization conduct Financial Instruments Obligation Assumption Service with regard to whole or part of the Market Transactions of Derivatives in said Financial Instruments Exchange Market (excluding those designated by the Prime Minister; hereinafter the same shall apply in this Article), the Financial Instruments Clearing Organization which conducts Financial Instruments Obligation Assumption Service with regard to the Market Transactions of Derivatives; hereinafter the same shall apply in paragraph (4)) shall, pursuant to the provisions of a Cabinet Office Ordinance, receive deposit of clearing margin for Market Transactions of Derivatives from the persons prescribed in the following items for the categories listed in the respective items:  - 日本法令外国語訳データベースシステム

二　当該上場会社等の会社法第四百三十三条第一項に定める権利を有する株主若しくは優先出資法に規定する普通出資者のうちこれに類する権利を有するものとして内閣府令で定める者又は同条第三項に定める権利を有する社員（これらの株主、普通出資者又は社員が法人（法人でない団体で代表者又は管理人の定めのあるものを含む。以下この条及び次条において同じ。）であるときはその役員等を、これらの株主、普通出資者又は社員が法人以外の者であるときはその代理人又は使用人を含む。）　当該権利の行使に関し知つたとき。例文帳に追加

(ii) a shareholder who has the right prescribed in Article 433(1) of the Companies Act, an ordinary equity investor prescribed in the Act on Preferred Equity Investment who is specified by a Cabinet Office Ordinance as being deemed to have the right similar to said right, or a member who has the right prescribed in Article 433(3) of said Act of the Listed Company, etc. (including an Officer, etc. of such a shareholder, ordinary equity investor or member in cases where such a shareholder, ordinary equity investor or member is a juridical person (including an organization without judicial personality for which the representative person or administrator has been designated; hereinafter the same shall apply in this Article and the following Article), and an agent or employee of such a shareholder, ordinary equity investor or member in cases where such a shareholder, ordinary equity investor or member is a person other than a juridical person): where such a shareholder, ordinary equity investor or member has come to know a material fact in the course of exercise of the right;  - 日本法令外国語訳データベースシステム

四　当該上場会社等の株券等（第二十七条の二第一項に規定する株券等をいう。）に係る同項に規定する公開買付け（同項本文の規定の適用を受ける場合に限る。）又はこれに準ずる行為として政令で定めるものに対抗するため当該上場会社等の取締役会が決定した要請（委員会設置会社にあつては、執行役の決定した要請を含む。）に基づいて、当該上場会社等の特定有価証券等又は特定有価証券等の売買に係るオプション（当該オプションの行使により当該行使をした者が当該オプションに係る特定有価証券等の売買において買主としての地位を取得するものに限る。）の買付け（オプションにあつては、取得をいう。次号において同じ。）その他の有償の譲受けをする場合例文帳に追加

(iv) where purchase (or acquisition, in case of an option; the same shall apply in the following item) or other type of acceptance of transfer for value of Regulated Securities, etc. of the Listed Company, etc. or an option pertaining to sales and purchase thereof (limited to an option of which exercise will place the person exercising it in the position of the buyer in the transaction to be conducted based on it) is made in response to a request made by a decision of the board of directors of the Listed Company, etc. (including a request made by a decision of an executive officer, in the case of a company with Committees) in order to cope with a Tender Offer for Share Certificates, etc. (meaning Share Certificates, etc. as defined in Article 27-2(1)) of the Listed Company, etc. launched under Article 27-2(1) (limited to cases where the main clause of Article 27-2(1) applies) or other act specified as one equivalent to such a Tender Offer in a Cabinet Order;  - 日本法令外国語訳データベースシステム

８　前項の規定にかかわらず、前条第一項の規定による指定がされ、同条第四項の規定による通知がされている場合（同条第五項又は第六項の規定により指定したものとみなされる場合を含む。次項及び第十項において同じ。）において、特定証明に関して負担することとなつた有限責任監査法人の債務をその有限責任監査法人の財産をもつて完済することができないときは、指定有限責任社員（指定有限責任社員であつた者を含む。以下この条において同じ。）が、連帯してその弁済の責任を負う。ただし、脱退した指定有限責任社員が脱退後の事由により生じた債務であることを証明した場合は、この限りでない。例文帳に追加

(8) Notwithstanding the provisions of the preceding paragraph, in a case where the designation under the provisions of paragraph (1) of the preceding Article has been made and a notice under the provisions of paragraph (4) of the same Article has been given (including the case where a designation is deemed to have been made pursuant to the provisions of paragraph (5) or paragraph (6) of the same Article; the same shall apply in the following paragraph and paragraph (10)), if a limited liability audit corporation is unable to pay fully with its assets the liabilities that are to be borne with regard to the specified attestation, designated limited liability partners (including persons who were formerly designated limited liability partners; hereinafter the same shall apply in this Article) shall be jointly and severally responsible for the payment; provided, however, that this shall not apply to the case where a withdrawn designated limited liability partner has proved that such liabilities have arisen from a cause which occurred after his/her withdrawal.  - 日本法令外国語訳データベースシステム

２　登録検定機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。次項及び第四十六条の三において「財務諸表等」という。）を作成し、総務大臣に提出するとともに、五年間事務所に備えて置かなければならない。例文帳に追加

(2) A registered inspection body shall prepare an inventory of assets, balance sheet, profit and loss statement or statement of income and expenditure and business report (in cases where those documents are prepared in the form of an electromagnetic record (meaning a record made in an electronic form, a magnetic form, or any other form not recognizable to human perception, which is used in information processing by computers; hereinafter the same shall apply in this Article), including such electromagnetic record; referred to as "financial statements, etc." in the following paragraph and Article 46-3), and shall submit those documents to the Minister of Internal Affairs and Communications and keep them at its office for five years.  - 日本法令外国語訳データベースシステム

第三百四十九条　この条において「店頭商品先物取引」とは、上場商品構成物品等（主務省令で定めるものに限る。以下この条において同じ。）の売買等を業として行つている者（以下この条において「特定業者」という。）を相手方として、商品市場における取引によらないで、当該上場商品構成物品等について商品市場における相場を利用して自己の計算で行う次に掲げる行為又は取引であつて、その相手方たる特定業者にとつて自己の営業のためにその計算において行われるものをいう。例文帳に追加

Article 349 (1) The term "Over-the-Counter Commodity Futures Transactions" as used in this Act shall mean the following acts or transactions carried out with a person who, in the course of trade, engages in the Buying and Selling, etc. of Listed Commodity Component Products, etc. (limited to those specified by an ordinance of the competent ministry; hereinafter the same shall apply in this Article) (hereinafter such person shall be referred to as a "Specified Commercial Dealer" in this Article) as the counterparty, based on his/her own account by using quotations on a Commodity Market with regard to said Listed Commodity Component Products, etc. instead of through Transactions on a Commodity Market, and those which said Specified Commercial Dealer, who is the counterparty, carries out for his/her own business based on his/her own account:  - 日本法令外国語訳データベースシステム

二　偽りその他不正の手段により、上陸許可の証印等（前章第一節若しくは第二節の規定による上陸許可の証印若しくは許可（在留資格の決定を伴うものに限る。）又はこの節（第十九条第二項を除く。）の規定による許可をいい、これらが二以上ある場合には直近のものをいうものとする。以下この号、次号及び第四号において同じ。）の申請に係る本邦において行おうとする活動が虚偽のものでなく、別表第一の下欄に掲げる活動又は別表第二の下欄に掲げる身分若しくは地位を有する者としての活動のいずれかに該当するものとして、当該上陸許可の証印等を受けたこと。例文帳に追加

(ii) The alien has received, by deceit or other wrongful means, a seal of verification for landing (a seal of verification for landing or special permission pursuant to the provisions of Chapter III, Section I or II (limited to those with the decision of status of residence) or the permission pursuant to the provisions of this section (except for Article 19, paragraph (2)), and where two or more seals or permissions have been granted, the most recent; hereinafter the same shall apply in this item, the next item, and item (iv)), on the consideration that the activities stated in the application for such permission, as those in which he/she intends to be engaged are not false and fall under any of the activities listed in the right-hand column of Appended Table I or the activities of a person with the status or position listed in the right-hand column of Appended Table II.  - 日本法令外国語訳データベースシステム

四　適格外国仲介業者　外国間接口座管理機関又は外国再間接口座管理機関のうち、所得税法第百六十二条に規定する条約（租税の賦課及び徴収に関する情報を相互に提供することを定める規定を有するものに限る。）の我が国以外の締約国（次号において「条約相手国」という。）に本店又は主たる事務所を有する者として政令で定めるところにより、振替国債にあつては第一項第一号イに規定する税務署長の承認、振替地方債にあつては同項第二号イに規定する税務署長の承認を受けた者をいう。例文帳に追加

(iv) Qualified foreign intermediary: A foreign indirect account management institution or foreign further indirect account management institution, which has obtained, in the capacity of institution having its head office or principal office in the Contracting State other than Japan (referred to in the next item as the "other Contracting State") of a convention prescribed by Article 162 of the Income Tax Act (limited to a convention that provides that the Contracting States shall exchange information on the assessment and collection of taxes with each other), pursuant to the provision of a Cabinet Order, the approval of the district director prescribed in paragraph (1)(i)(a) for book-entry transfer national government bonds or the approval of the district director prescribed in paragraph (1)(ii)(a) for book-entry transfer local government bonds  - 日本法令外国語訳データベースシステム

３　前項に規定するもののほか、第九条第二項後段の規定に該当することにより意匠登録出願について拒絶をすべき旨の査定又は審決が確定したときは、その意匠登録出願について、次に掲げる事項を意匠公報に掲載しなければならない。この場合において、その意匠登録出願の中に第十四条第一項の規定により秘密にすることを請求した意匠登録出願があるときは、すべての意匠登録出願に関する第三号に掲げる事項は、拒絶をすべき旨の査定又は審決が確定した日から同項の規定により指定した期間（秘密にすることを請求した意匠登録出題が二以上ある場合には、そのうち最も長い期間）の経過後遅滞なく掲載するものとする。例文帳に追加

(3) In addition to the matters provided for in the preceding paragraph, with regard to an application for design registration for which an examiner's decision or trial decision to the effect it is to be refused under the latter sentence of Article 9(2) have become final and binding, the following matters shall be published in the Design Bulletin. In this case, if secrecy was requested under Article 14(1) for any of those applications, with regard to all of those applications, the matters prescribed in item (3) below shall be published without delay after the lapse of the period designated under Article 14(1) (in the case where secrecy was requested for two or more applications, the period which is the longest among the periods of secrecy requested for such applications) from the date such examiner's decision or trial decision became final and binding.  - 日本法令外国語訳データベースシステム

三　内国法人の発行する株式（株主となる権利、株式の割当てを受ける権利、新株予約権及び新株予約権の割当てを受ける権利を含む。）その他内国法人の出資者の持分（会社法の施行に伴う関係法律の整備等に関する法律第二百三十条第一項（特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律の一部改正に伴う経過措置等）に規定する特例旧特定目的会社の出資者の持分を除く。以下この項及び第四項において「株式等」という。）の譲渡による所得で次に掲げるもの例文帳に追加

(iii) The following income arising from the transfer of shares issued by a domestic corporation (including the right to be a shareholder, the right to receive an allotment of shares, and the right to receive a share option and an allotment of share option) or any other equities of a contributory to a domestic corporation (excluding equities of a contributory to a special former specific purpose company prescribed in Article 230(1) (Transitional Measures upon Partial Revision of the Act for Partial Revision of the Act on Securitization of Specific Assets by Specific Purpose Companies) of the Act on the Development of Related Acts Associated with the Enforcement of the Companies Act; hereinafter such shares or any other equities shall be referred to as "shares, etc." in this paragraph and paragraph (4)):  - 日本法令外国語訳データベースシステム

第百四条の二　第三十条第二項（第百二条第一項において準用する場合を含む。以下この章において同じ。）の補償金（以下この章において「私的録音録画補償金」という。）を受ける権利は、私的録音録画補償金を受ける権利を有する者（以下この章において「権利者」という。）のためにその権利を行使することを目的とする団体であつて、次に掲げる私的録音録画補償金の区分ごとに全国を通じて一個に限りその同意を得て文化庁長官が指定するもの（以下この章において「指定管理団体」という。）があるときは、それぞれ当該指定管理団体によつてのみ行使することができる。例文帳に追加

Article 104-2 (1) When there exists an association established for the purpose of exercising the right to receive the compensation provided for in Article 30, paragraph (2) (including cases where applied mutatis mutandis pursuant to the provisions of Article 102, paragraph (1); the same shall apply below in this Chapter) (in this Chapter referred to below as "compensation for private sound and visual recordings") for the benefit of the persons entitled to such right (in this Chapter referred to below as "rightholders") and which, with its consent, has been designated by the Commissioner of the Agency for Cultural Affairs as the only association throughout the country for each of the following categories of compensation for private sound and visual recordings (in this Chapter referred to below as "the designated management association"), the right to receive compensation for private sound and visual recordings shall be exercised exclusively through each such designated management association:  - 日本法令外国語訳データベースシステム

第三十四条　統括者又は勧誘者は、その統括者の統括する一連の連鎖販売業に係る連鎖販売取引についての契約（その連鎖販売業に係る商品の販売若しくはそのあつせん又は役務の提供若しくはそのあつせんを店舗その他これに類似する設備（以下「店舗等」という。）によらないで行う個人との契約に限る。以下この条において同じ。）の締結について勧誘をするに際し、又はその連鎖販売業に係る連鎖販売取引についての契約の解除を妨げるため、次の事項につき、故意に事実を告げず、又は不実のことを告げる行為をしてはならない。例文帳に追加

Article 34 (1) A Supervisor or a solicitor shall not intentionally fail to disclose facts on or misrepresent information on the following matters in soliciting a contract on Multilevel Marketing Transactions pertaining to a series of Multilevel Marketing activities supervised by the Supervisor (limited to a contract concluded with an individual who sells or mediates sales of the Goods pertaining to the Multilevel Marketing or offers or mediates offers of the services pertaining to the Multilevel Marketing by means other than through a store or other similar facility [hereinafter referred to as a "Store, etc."]; hereinafter the same shall apply in this chapter) or for preventing rescission of such contract on Multilevel Marketing Transactions pertaining to Multilevel Marketing:  - 日本法令外国語訳データベースシステム

第四十条の三　派遣先は、当該派遣先の事業所その他派遣就業の場所ごとの同一の業務（前条第一項各号に掲げる業務を除く。）について派遣元事業主から継続して一年以上前条第一項の派遣可能期間以内の期間労働者派遣の役務の提供を受けた場合において、引き続き当該同一の業務に労働者を従事させるため、当該労働者派遣の役務の提供を受けた期間（以下この条において「派遣実施期間」という。）が経過した日以後労働者を雇い入れようとするときは、当該同一の業務に派遣実施期間継続して従事した派遣労働者であつて次の各号に適合するものを、遅滞なく、雇い入れるように努めなければならない。例文帳に追加

Article 40-3 A client, when having received Worker Dispatching services from the dispatching business operator concerned continuously for a period exceeding one year and within the period for which dispatching is possible set forth in paragraph (1) of the preceding Article with regard to the same work (excluding the work listed in each item of paragraph (1) of the preceding Article) at each of the client's places of business or any other places at which the dispatch work is performed, and who intends to employ a worker on and after the day on which the period for receiving the provision of said worker dispatch services (hereinafter referred to as a "dispatch implementation period" in this Article) expires for the purpose of continuing to have a worker engage in the same work concerned, shall endeavor to employ without delay the Dispatched Worker who has engaged in the same work concerned continuously for the dispatch implementation period and who conforms to each of the following items:  - 日本法令外国語訳データベースシステム

大将に悪右衛門督信頼、その子　新侍従藤原信親、信頼の実兄にあたる兵部権大輔藤原家頼、民部権少輔藤原基成、弟の尾張少将藤原信説、そのほかに伏見源中納言源師仲、越後中将藤原成親、治部卿兼通、伊予前司信員、壱岐守貞知、但馬守有房、兵庫頭源頼政、出雲前司源光保（光保）、伊賀守光基、河内守源季実、その子息左衛門尉季盛、義朝はじめ源氏一門ではまず左馬頭義朝を筆頭に、長子鎌倉悪源太源義平、次男中宮大夫進源朝長、三男兵衛佐源頼朝、義朝の叔父陸奥六郎義隆、義朝の弟新宮十郎源行家、従兄弟の佐渡式部大輔（大夫）源重成、平賀四郎平賀義宣とある。例文帳に追加

Generals were: the Evil Uemon no kami (Captain of the Right Division of the Headquarters of the Outer Palace) Nobuyori; his child, the new Chamberlain FUJIWARA no Nobuchika; Nobuyori's own elder brother FUJIWARA no Ieyori the Hyobu no Gon no Taifu (provisional senior assistant minister of Hyobusho Ministry of Military), Minbugonshofu (Junior Assistant Minister of the Ministry of Popular Affairs) FUJIWARA no Motonari; younger brother FUJIWARA no Motonari the Owari Shosho (Minor captain of Owari Province); in addition, Middle counselor of Fushimi-Genji (Minamoto clan) MINAMOTO no Moronaka; Middle captain of Echigo FUJIWARA no Narichika; jibukyo (Minister of the Ministry of Civil Administration) Kanemichi; the former official of Iyo Province Nobutaka; Sadatomo the Governor of Iki Province; Arifusa the Governor of Tanba Province; MINAMOTO no Yorimasa the Head of Hyogo; MINAMOTO no Mitsuyasu the former official of Izuo Province (Mitsuyasu); Mitsumoto the Governor of Iga Province; MINAMOTO no Suezane the Governor of Kawachi; their children Suemori the saemon-no-jo (Secretary of the Left Division of the Headquarters of the Outer Palace Guard) for the first time in the Minamoto clan Yoshitomo was first on the list for Sama no kami (Chief of the Bureau of Horses); his eldest son Kamakura aku (evil) Genta MINAMOTO no Yoshihira; his second son MINAMOTO no Asanaga was chugudaifu (Master of the Empress' Palace); third son MINAMOTO no Yoritomo was Hyoe no suke (Assistant at Headquarters of the Middle Palace Guard); Yoshitomo's uncle Rokuro MUTSU Yoshitaka; Yoshitomo's younger brothers Juro SHINGU and MINAMOTO no Yukiie; cousin MINAMOTO no Shigenari who was Sado shikibu taiyu (the assistant minister of the Ceremonial Ministry, and also in charge of Sado Province) (Grand Master); and also Shirohei Hiraga and Yoshinori Hiraga.  - Wikipedia日英京都関連文書対訳コーパス

法人のうち、次の(i)又は(ii)に該当するもの(i)その主たる種類の株式及び不均一分配株式が、５(b)(i)又は(ii)に規定する公認の有価証券市場に上場又は登録され、かつ、一又は二以上の公認の有価証券市場において通常取引される法人(ii)その各種類の株式の五十パーセント以上が、五以下の当該一方の締約国の居住者である(i)に規定する法人により直接又は間接に所有されている法人（その株式が間接に所有されている場合には、各中間所有者がこの１に規定する者のみである法人に限る。)(d)第四条１(c)に規定する者例文帳に追加

a company, if: (i) the principal class of its shares, and any disproportionate class of its shares, is listed or registered on a recognized stock exchange specified in clause (i) or (ii) of subparagraph (b) of paragraph 5 and is regularly traded on one or more recognized stock exchanges; or (ii) at least 50 percent of each class of shares in the company is owned directly or indirectly by five or fewer residents entitled to benefits under clause (i), provided that, in the case of indirect ownership, each intermediate owner is a person entitled to the benefits of this Convention under this paragraph; (d) a person described in subparagraph (c) of paragraph 1 of Article 4;  - 財務省

法第百四十一条第五号の主務省令で定める事項は、次に掲げるものとする。一新設合併設立会員商品取引所が新設合併に際して新設合併消滅会員商品取引所の会 員に対して割り当てるその持分に代わる当該新設合併設立会員商品取引所の出資の口 数又はその口数の算定方法並びに当該新設合併設立会員商品取引所の出資金、加入金 及び損失てん補準備金の額に関する事項 二新設合併消滅会員商品取引所の会員に対する前号の出資の割当てに関する事項 三新設合併消滅会員商品取引所の会員に対して支払う金銭を定めたときは、その当該 金銭の額例文帳に追加

The matters specified by an ordinance of the competent ministry set forth in Article 141, item 5 of the Act shall be as follows: (i) matters concerning the number of units of the contribution of a Member - 83 - Commodity Exchange Established by an Incorporation-Type Merger which substitutes the share that said Member Commodity Exchange Established by an Incorporation-Type Merger allots to a member of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger upon an Incorporation-Type Merger or its calculation method, and the amount of the contribution, membership fee, and loss compensation reserve of said Member Commodity Exchange Established by an Incorporation-Type Merger; (ii) matters concerning the allocation of the contribution set forth in the preceding item to a member of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger; (iii) when the amount of the money to be paid to a member of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger is determined, said amount of money.  - 経済産業省

四前項第一号ハ又はニに掲げる方法にあっては、当該記載事項に掲げられた取引を最 後に行った日以後五年間（当該期間が終了する日までの間に当該記載事項に係る苦 情の申出があったときは、当該期間が終了する日又は当該苦情が解決した日のいず れか遅い日までの間）次に掲げる事項を消去し又は改変することができないもので あること。ただし、閲覧に供している記載事項を書面により交付する場合、顧客の 承諾（令第十一条第一項 に規定する方法による承諾をいう。）を得て前項第一号イ、 ロ若しくは前項第二号に掲げる方法により交付する場合又は顧客による当該記載事 項に係る消去の指図がある場合は、当該記載事項を消去することができる。例文帳に追加

(iv) with regard to the methods set forth in the preceding paragraph, item 1, (c) or (d), the following matters shall neither be deleted nor altered for five years after the last date when the transactions set forth in said Contents were carried out (when a claim pertaining to said Contents is filed for the period: until the date on which said period expires, the date when said period expires or the date when said claim is resolved, whichever occurs later); provided, however, that said Contents can be deleted in cases where the Contents provided for inspection are delivered with a document, in cases where the Contents provided for inspection are delivered by a method set forth in the preceding paragraph, item 1, (a) or (b), or in the preceding paragraph, item 2, with the consent of the customer (which means consent by the methods prescribed in Article 11, paragraph 1 of the Ordinance), or in cases where a customer is instructed to delete such Contents:  - 経済産業省

８　非居住者又は外国法人が適格外国仲介業者を経由して振替国債所有期間明細書又は振替地方債所有期間明細書を法第五条の二第一項第一号ロ又は同項第二号ロの税務署長に提出する場合（第十項において準用する次項の規定により適格外国仲介業者が同項の書類を提出する場合を含む。）には、同条第十四項の規定により同項の通知を受けていた特定振替機関等の営業所等の長は、当該振替国債所有期間明細書若しくは振替地方債所有期間明細書又は当該書類に記載された振替国債又は振替地方債に係る所有期間その他の財務省令で定める事項が、同項に規定する帳簿に記載又は記録がされた振替国債又は振替地方債につき振替記載等がされた日その他の財務省令で定める事項と同じであるかどうかを確認しなければならない。例文帳に追加

(8) Where a nonresident or foreign corporation submits a statement of the holding period of book-entry transfer national government bonds or a statement of the holding period of book-entry transfer local government bonds via a qualified foreign intermediary to the district director set forth in Article 5-2(1)(i)(b) or (ii)(b) of the Act (including the cases where a qualified foreign intermediary submits the document set forth in the next paragraph pursuant to the provisions of the said paragraph as applied mutatis mutandis pursuant to paragraph (10)), the head of the business office, etc. of the specified book-entry transfer institution, etc. that has received a notice set forth in paragraph (14) of the said Article pursuant to the provisions of the said paragraph shall confirm whether or not the holding period and other matters specified by an Ordinance of the Ministry of Finance with regard to the book-entry transfer national government bonds or book-entry transfer local government bonds entered in the said statement of the holding period of book-entry transfer national government bonds or statement of the holding period of book-entry transfer local government bonds or the said document are consistent with the day on which entries or records under the book-entry transfer system were made with regard to the book-entry transfer national government bonds or book-entry transfer local government bonds and other matters specified by an Ordinance of the Ministry of Finance as entered or recorded in the books prescribed in said paragraph.  - 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

２　前項の規定による特定継続的役務提供等契約の解除があつた場合において、役務提供事業者又は販売業者が特定継続的役務の提供に際し特定継続的役務提供受領者等が購入する必要のある商品として政令で定める商品（以下この章及び第六十六条第二項において「関連商品」という。）の販売又はその代理若しくは媒介を行つている場合には、当該商品の販売に係る契約（以下この条及び次条において「関連商品販売契約」という。）についても、前項と同様とする。ただし、特定継続的役務提供受領者等が第四十二条第二項又は第三項の書面を受領した場合において、関連商品であつてその使用若しくは一部の消費により価額が著しく減少するおそれがある商品として政令で定めるものを使用し又はその全部若しくは一部を消費したとき（当該役務提供事業者又は当該販売業者が当該特定継続的役務提供受領者等に当該商品を使用させ、又はその全部若しくは一部を消費させた場合を除く。）は、この限りでない。例文帳に追加

(2) Where a Contract on Specified Continuous Service Offers, etc. has been rescinded pursuant to the provision of the preceding paragraph, if the Service Provider or the seller sells, acts as an agent for sale, or mediates the sale of the goods specified by a Cabinet Order as goods that need to be purchased by the Specified Continuous Service Recipient, etc. upon offering of Specified Continuous Services (hereinafter referred to as "Related Goods" in this chapter and Article 66 (2)), the provision of the preceding paragraph shall also apply to the contract pertaining to the sales of said goods (hereinafter referred to as a "Sales Contract on Related Goods" in this and the following articles). However, this does not apply when, in spite of receiving the document referred to in Article 42 (2) or (3), the Specified Continuous Service Recipient, etc. had used or consumed in whole or in part such Related Goods as specified by a Cabinet Order as goods of which the value is likely to decline significantly through their use or partial consumption (except where the Service Provider or the seller had induced the Specified Continuous Service Recipient, etc. to use or consume in whole or in part said goods).  - 日本法令外国語訳データベースシステム

一方の締約国の居住者が次の(a)から(f)までに掲げる者のいずれかに該当する場合には、当該一方の締約国の居住者は、各課税年度において適格者とする。(a)個人(b)適格政府機関(c)法人（その主たる種類の株式が、８(c)(i)又は(ii)に規定する公認の有価証券市場に上場され、又は登録され、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。）(d)銀行、保険会社又は証券会社（その者が居住者とされる締約国の法令に基づいて設立され、かつ規制されるものに限る。）(e)第四条１(b)又は(c)に規定する者（同条１(b)に規定する者にあつては、当該課税年度の直前の課税年 度の終了の日においてその受益者、構成員又は参加者の五十パーセントを超えるものがいずれかの締約国の居住者である個人である年金基金又は年金計画に限る。）(f)個人以外の者（(a)から(e)までに掲げる適格者であるいずれかの締約国の居住者が、発行済株式その他の受益に関する持分又は議決権の五十パーセント以上に相当する株式その他の受益に関する持分を直接又は間接に所有する場合に限る。）例文帳に追加

A resident of a Contracting State is a qualified person for a taxable year only if such resident is either:(a) an individual; (b) a qualified governmental entity; (c) a company, if its principal class of shares is listed or registered on a recognised stock exchange specified in clause (i) or (ii) of subparagraph (c) of paragraph 8 and is regularly traded on one or more recognised stock exchanges; (d) a bank, an insurance company or a securities dealer that is established and regulated as such under the laws of the Contracting State of which it is a resident; (e) a person described in subparagraph (b) or (c) of paragraph 1 of Article 4, provided that in the case of a person described in subparagraph (b) of that paragraph as of the end of the prior taxable year more than 50 per cent of the person’s beneficiaries, members or participants are individuals who are residents of either Contracting State; or (f) a person other than an individual, if residents of either Contracting State that are qualified persons by reason of subparagraph (a), (b), (c), (d) or (e) of this paragraph own, directly or indirectly, shares or other beneficial interests representing at least 50 per cent of the capital or of the voting power of the person.  - 財務省

１０ 第七項第三号又は第八項第三号の承認を受けようとする商品取引員は、次に掲げる 事項を記載した承認申請書に契約書の写し又はこれに準ずる書類を添付して、主務大臣 に提出しなければならない。 一商号 二許可年月日又は許可更新年月日 三期限前弁済等の額（外貨建てである場合にあっては、期限前弁済等の額及びその円 換算額）四現在及び期限前弁済等を行った後の短期劣後債務又は長期劣後債務の額（外貨建て である場合にあっては、短期劣後債務又は長期劣後債務の額及びその円換算額）五期限前弁済等を行う理由 六期限前弁済等の予定日 七十分な純資産額規制比率（法第二百十一条第一項に規定する純資産額規制比率をい う。以下同じ。）を維持するための資本金調達その他の具体的措置の内容 八期限前弁済等を行った後の純資産額規制比率の推定値例文帳に追加

(10) When a Futures Commission Merchant intends to receive approval under paragraph 7, item 3 or paragraph 8, item 3, he/she shall submit a written application for approval including the following matters to the competent ministry with a copy of contract or an equivalent document attached to it: (i) trade name; (ii) the date of receiving permission or the date of the renewal of permission; (iii) the amount of the Payment before Maturity, etc. (in the case where the amount is denominated in a foreign currency, the amount of the Payment before Maturity, etc. and the amount thereof in Japanese Yen); (iv) the amount of the current short-term subordinated debts or long-term subordinated debts and those after making the Payment before Maturity, etc. (in the case where the amount is denominated in foreign currency, the amount of the short-term subordinated debts or long-term subordinated debts and the amount thereof in Japanese Yen); (v) the reasons for the Payment before Maturity, etc.; (vi) the scheduled date of the Payment before Maturity, etc.; (vii) the financing methods and other concrete measures for maintaining the sufficient Net Assets Regulation Ratio (which means the Net Assets Regulation Ratio prescribed in Article 211, paragraph 1 of the Act; the same shall apply hereinafter); (viii) the estimated Net Assets Regulation Ratio after making the Payment before - 56 - Maturity, etc.  - 経済産業省

第二百四十九条　投資信託委託会社若しくは投資信託委託会社であつた者、信託会社等、受益権原簿管理人、外国投資信託の受益証券の発行者、投資法人の設立企画人、設立時執行役員、設立時監督役員、執行役員、監督役員、会計監査人若しくはその職務を行うべき社員、清算執行人、清算監督人、清算執行人代理、民事保全法第五十六条に規定する仮処分命令により選任された執行役員、監督役員、清算執行人若しくは清算監督人の職務を代行する者、第二百二十八条第一項第五号に規定する一時役員の職務を行うべき者、同条第二項第三号に規定する一時清算執行人若しくは清算監督人の職務を行うべき者、第二百三十三条第一項第三号に規定する一時会計監査人の職務を行うべき者、検査役、監督委員、調査委員、投資法人債管理者、事務を承継する投資法人債管理者、代表投資法人債権者若しくは決議執行者、一般事務受託者、資産運用会社又は資産保管会社は、次の各号のいずれかに該当する場合には、百万円以下の過料に処する。ただし、その行為について刑を科すべきときは、この限りでない。例文帳に追加

Article 249 When a Settlor Company of an Investment Trust or a person who was a Settlor Company of an Investment Trust, a Trust Company, etc., an administrator of the registry of beneficial interest holders, an issuer of the Beneficiary Certificates of a Foreign Investment Trust, an Investment Corporation's organizer(s), Corporate Officer(s) at Establishment, Supervisory Officers at Establishment, corporate officer(s), supervisory officers, accounting auditor(s) or a member to perform the duties thereof, executive liquidator(s), liquidation supervisors, Executive Liquidator's Agent, person to perform duties on behalf of a corporate officer(s), supervisory officers, executive liquidator(s) or liquidation supervisors appointed by a provisional disposition order under Article 56 of the Civil Provisional Remedies Act, person to temporarily perform the duties on behalf of an officer as prescribed in Article 228, paragraph (1), item (v), person to temporarily perform the duties on behalf of an executive liquidator or liquidation supervisor prescribed in Article 228, paragraph (2), item (iii), person to temporarily perform the duties of an accounting auditor as prescribed in Article 233, paragraph (1), item (iii), inspector, Supervisor, Investigator, administrator of Investment Corporation Bonds, manager of the Investment Corporation Bonds to succeed to the administration of the Investment Corporation Bonds, Representative Creditor of an Investment Corporation or Resolution Administrator, Administrative Agent, Asset Management Company, or Asset Custody Company falls under any of the following items, such person shall be punished by a non-penal fine of not more than one million yen; provided, however, that this shall not apply when such acts should be made subject to criminal punishment:  - 日本法令外国語訳データベースシステム

第四十条の十一　その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国法人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居住者に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国法人又は外国関係法人から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国法人又は当該外国関係法人からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

Article 40-11 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item (ii)), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign corporation or the said affiliated foreign corporation pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article:  - 日本法令外国語訳データベースシステム

第四十二条　国内において所得税法第百六十一条第二号に規定する事業（映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供（以下この項及び第三項において「芸能人等の役務提供」という。）を主たる内容とする事業に限る。）を行う非居住者又は外国法人（国内に居所を有し、又は国内に事務所、事業所その他これらに準ずるものを有するものを除く。）で、芸能人等の役務提供に係る同号に掲げる対価につき同法第百六十二条に規定する条約（以下この項において「租税条約」という。）の規定により所得税が免除されるもの（国内に恒久的施設（当該租税条約に定める恒久的施設をいう。以下この項において同じ。）を有しないこと又はその対価がその国内に有する恒久的施設に帰せられないことを要件として所得税が免除されるものに限る。以下この項及び第三項において「免税芸能法人等」という。）が、国外においてその所得税を免除される対価のうちから次の各号に掲げる者に対して当該各号に定める給与若しくは報酬又は対価（以下この条において「芸能人等の役務提供報酬」という。）を支払うときは、当該免税芸能法人等は、その支払の際、当該芸能人等の役務提供報酬の額に百分の二十の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月末日までに、これを国に納付しなければならない。例文帳に追加

Article 42 (1) Where a nonresident or foreign corporation (excluding a nonresident having a residence in Japan or a foreign corporation having an office, place of business or any other business facility equivalent thereto in Japan) engaged in conducting, in Japan, the business prescribed in Article 161(ii) of the Income Tax Act (limited to a business that is mainly intended to provide the services of motion picture or theatre artistes , musicians and any other entertainers, or professional athletes (hereinafter referred to in this paragraph and paragraph (3) as the "provision of the services of entertainers, etc.")), which is exempt from income tax pursuant to the provisions of a convention prescribed in Article 162 of the said Act (hereinafter referred to in this paragraph as a "tax convention") with respect to the consideration listed in Article 161(ii) of the said Act for the provision of the services of entertainers, etc. (such nonresident or foreign corporation shall be limited to those to be exempt from income tax on condition that the nonresident or foreign corporation has no permanent establishments (meaning permanent establishments specified by the said tax convention; hereinafter the same shall apply in this paragraph) in Japan or that the consideration to be received by the nonresident or foreign corporation is not attributed to his/her or its permanent establishments located in Japan; hereinafter referred to in this paragraph and paragraph (3) as a "tax-exempt entertainment corporation, etc."), pays outside Japan to the person listed in any of the following items, pay, remuneration or consideration specified in the relevant item (hereinafter referred to in this Article as "remuneration for the provision of the services of entertainers, etc."), from the consideration for which the tax-exempt entertainment corporation, etc. is exempt from income tax, the said tax-exempt entertainment corporation, etc. shall, upon payment, collect income tax equivalent to the amount calculated by multiplying the amount of remuneration for the provision of the services of entertainers, etc. by a tax rate of 20 percent, and pay it to the State no later than the last day of the month following the month that includes the date of collection:  - 日本法令外国語訳データベースシステム

第五十八条　政府は、当分の間、障害補償年金を受ける権利を有する者が死亡した場合において、その者に支給された当該障害補償年金の額（当該障害補償年金のうち当該死亡した日の属する年度（当該死亡した日の属する月が四月から七月までの月に該当する場合にあつては、その前年度。以下この項において同じ。）の七月以前の分として支給された障害補償年金にあつては、厚生労働省令で定めるところにより第十六条の六第二項の規定の例により算定して得た額）及び当該障害補償年金に係る障害補償年金前払一時金の額（当該障害補償年金前払一時金を支給すべき事由が当該死亡した日の属する年度の七月以前に生じたものである場合にあつては、厚生労働省令で定めるところにより同項の規定による遺族補償年金の額の算定の方法に準じ算定して得た額）の合計額が次の表の上欄に掲げる当該障害補償年金に係る障害等級に応じ、それぞれ同表の下欄に掲げる額（当該死亡した日が算定事由発生日の属する年度の翌々年度の八月一日以後の日である場合にあつては、厚生労働省令で定めるところにより第八条の四において準用する第八条の三第一項の規定の例により算定して得た額を同表の給付基礎日額とした場合に得られる額）に満たないときは、その者の遺族に対し、その請求に基づき、保険給付として、その差額に相当する額の障害補償年金差額一時金を支給する。例文帳に追加

Article 58 (1) Where a person entitled to the right to receive a disability compensation pension has died, if the total of the amount of the disability compensation pension paid to said person (for the part of said disability compensation pension paid for the period until July of the fiscal year containing the day on which the person died (in cases where the month containing said day on which the person died falls on any of the months from April to July, the previous fiscal year; hereinafter the same shall apply in this paragraph), the amount obtained by making a calculation in accordance with the provisions of Article 16-6, paragraph (2) as provided for by an Ordinance of the Ministry of Health, Labour and Welfare) and the amount of the disability compensation pension advance lump sum payment pertaining to said disability compensation pension paid to said person (in cases where the grounds for the payment of said disability compensation pension advance lump sum payment arose in or before July of the fiscal year containing said day on which the person died, the amount obtained by making a calculation in accordance with the method of calculating the amount of the compensation pension for surviving family under the provision of said paragraph as provided for by an Ordinance of the Ministry of Health, Labour and Welfare) is less than the amount among those listed in the right-hand column of the following table corresponding to the grade of disability pertaining to the relevant disability compensation pension listed in the left-hand column of said table (in cases where said day on which the person died is August 1 of the fiscal year two years after the fiscal year the day of the occurrence of the grounds for calculation or any subsequent day, the amount to be obtained where the amount obtained by making a calculation in accordance with the provision of Article 8-3, paragraph (1) as applied mutatis mutandis pursuant to Article 8-4 as provided for by an Ordinance of the Ministry of Health, Labour and Welfare is regarded as the basic daily benefit amount in said table), the government shall, for the time being, pay a disability compensation pension balance lump sum payment equivalent to the amount of such balance as insurance benefits to the surviving family members of said person based on their claims.  - 日本法令外国語訳データベースシステム

第四十条　連鎖販売業を行う者がその連鎖販売業に係る連鎖販売契約を締結した場合におけるその連鎖販売契約の相手方（その連鎖販売業に係る商品の販売若しくはそのあつせん又は役務の提供若しくはそのあつせんを店舗等によらないで行う個人に限る。以下この章において「連鎖販売加入者」という。）は、第三十七条第二項の書面を受領した日（その連鎖販売契約に係る特定負担が再販売をする商品（施設を利用し及び役務の提供を受ける権利を除く。以下この項において同じ。）の購入についてのものである場合において、その連鎖販売契約に基づき購入したその商品につき最初の引渡しを受けた日がその受領した日後であるときは、その引渡しを受けた日。次条第一項において同じ。）から起算して二十日を経過したとき（連鎖販売加入者が、統括者若しくは勧誘者が第三十四条第一項の規定に違反し若しくは一般連鎖販売業者が同条第二項の規定に違反してこの項の規定による連鎖販売契約の解除に関する事項につき不実のことを告げる行為をしたことにより当該告げられた内容が事実であるとの誤認をし、又は統括者、勧誘者若しくは一般連鎖販売業者が同条第三項の規定に違反して威迫したことにより困惑し、これらによつて当該期間を経過するまでにこの項の規定による連鎖販売契約の解除を行わなかつた場合には、当該連鎖販売加入者が、その連鎖販売業に係る統括者、勧誘者又は一般連鎖販売業者が経済産業省令で定めるところによりこの項の規定による当該連鎖販売契約の解除を行うことができる旨を記載して交付した書面を受領した日から起算して二十日を経過したとき）を除き、書面によりその連鎖販売契約の解除を行うことができる。この場合において、その連鎖販売業を行う者は、その連鎖販売契約の解除に伴う損害賠償又は違約金の支払を請求することができない。例文帳に追加

Article 40 (1) Where a person conducting Multilevel Marketing concludes a Multilevel Marketing Contract pertaining to the Multilevel Marketing, the counterparty of such Multilevel Marketing Contract (limited to an individual who sells or mediates sales of Goods or offers or mediates offers of services pertaining to such Multilevel Marketing by means other than through a Store, etc.; hereinafter referred to as a "New Multilevel Marketing Distributor") may rescind such Multilevel Marketing Contract in writing, except when 20 days have passed from the date on which the New Multilevel Marketing Distributor received the document referred to in Article 37 (2) (where the specified burden involved in such Multilevel Marketing Contract is the purchase of the Goods [excluding rights to use a facility or to receive offers of services; hereinafter the same shall apply in this item] to be resold and if the date of the first delivery of the Goods purchased based on such Multilevel Marketing Contract is after such date of receipt, it shall be such date of first delivery; the same shall apply in Article 41 (1)) (if the New Multilevel Marketing Distributor had not rescinded the Multilevel Marketing Contract pursuant to this paragraph by said time limit due to being misled by the Supervisor's or the solicitor's act, in violation of the provision of Article 34 (1), or the general multilevel marketing distributor's act, in violation of Article 34 (2), of misrepresenting information concerning rescission of Multilevel Marketing Contract pursuant to the provision of this paragraph, or due to being disturbed by the Supervisor's, the solicitor's, or the general multilevel marketing distributor's act of intimidating the New Multilevel Marketing Distributor in violation of the provision of Article 34 (3), it shall be when 20 days have passed from the date on which the New Multilevel Marketing Distributor received a document, which has been issued by Supervisor, the solicitor, or the general multilevel marketing distributor pertaining to such Multilevel Marketing pursuant to an Ordinance of the Ministry of Economy, Trade and Industry and contains a notice to the effect that the New Multilevel Marketing Distributor may rescind said Multilevel Marketing Contract pursuant to the provision of this paragraph). In this case, the person conducting such Multilevel Marketing may not claim damages or demand payment of a penalty pertaining to the rescission of such Multilevel Marketing Contract.  - 日本法令外国語訳データベースシステム

５　法第六十六条の五第二項に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から控除する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高は、当該内国法人に係る国外支配株主等及び資金供与者等に対する負債のうち、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。次項及び第八項において同じ。）に係るものに係る平均負債残高（当該平均負債残高が当該特定債券現先取引等に係る資産に係る平均資産残高（当該事業年度の当該資産の帳簿価額の平均的な残高として合理的な方法により計算した金額をいう。次項において同じ。）を超える場合には、当該平均資産残高。第八項において「調整後平均負債残高」という。）とする。例文帳に追加

(5) The average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by a Cabinet Order and is to be deducted from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 66-5(2) of the Act shall be the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said domestic corporation which pertain 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; the same shall apply in the next paragraph and paragraph (8)) (where the said average balance of liabilities exceeds the average balance of assets regarding assets pertaining to a specified bond transaction with a repurchase/resale agreement, etc. (the average balance of assets shall mean the amount calculated by a reasonable method as the average balance of the said assets' book value for the relevant business year; the same shall apply in the next paragraph), such calculated average balance of liabilities shall be the said average balance of assets; such average balance of assets shall be referred to as the "average balance of liabilities after adjustment" in paragraph (8)).  - 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

２１　平成十一年四月一日以後に個人又は法人（法人税法別表第一に掲げる法人、特定振替機関等、外国仲介業者その他の政令で定めるものを除く。次項において同じ。）に対し国内において特定振替国債等の譲渡の対価の支払をする次の各号に掲げる者（当該各号に掲げる者が外国仲介業者である場合には、当該外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関）が当該特定振替国債等の振替記載等を受ける特定振替機関等とする。以下この項において「支払者」という。）は、その対価の支払を受ける者の各人別に、その支払を受ける者の氏名又は名称及び住所、その支払をした特定振替国債等の譲渡の対価の額その他の財務省令で定める事項を記載した調書（第二十三項から第二十五項までにおいて「特定振替国債等の譲渡対価の支払調書」という。）を、その支払の確定した日（その支払者が当該特定振替国債等に係る当該外国仲介業者の当該特定振替機関等である場合には、当該特定振替機関等が当該外国仲介業者から第十六項の規定による通知を受けた日。以下この項において同じ。）の属する年の翌年一月三十一日までに（政令で定めるところによりその支払者の営業所等でその対価の支払事務を取り扱うものの所在地の所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、その支払の確定した日の属する月の翌月末日までに）、当該所轄税務署長に提出しなければならない。例文帳に追加

(21) Where a person listed in each of the following items pays, in Japan on or after April 1, 1999, a consideration for the transfer of specified book-entry transfer national government bonds, etc. to an individual or a corporation (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act, specified book-entry transfer institution, etc., foreign intermediary, and any other person specified by a Cabinet Order; the same shall apply in the next paragraph) (such person hereinafter referred to in this paragraph as the "payer"; in the case where the person listed in each of the said items is a foreign intermediary, the payer shall be the specified book-entry transfer institution, etc. through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.), the payer shall, for each person who receives payment of a consideration, submit a report stating the name and address of the person who receives the payment, the paid amount of the consideration of the transfer of the specified book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance (referred to in paragraph (23) to paragraph (25) as a "report of payment of a consideration for the transfer of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the payer's business office, etc. where the affairs for payment of a consideration are handled; hereinafter referred to in this paragraph as the "competent district director"), no later than January 31 of the year following the year that includes the day on which payment has been determined (in the case where the payer is the said specified book-entry transfer institution, etc. that is related to the foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.: the day on which the said specified book-entry transfer institution, etc. has received a notice pursuant to the provision of paragraph (16) from the said foreign intermediary; hereinafter the same shall apply in this paragraph) (in the case where approval has been obtained from the competent district director pursuant to the provision of a Cabinet Order, submission shall be made no later than the last day of the month following the month that includes the day on which payment has been determined):  - 日本法令外国語訳データベースシステム