「四月」に関連した英語例文の一覧と使い方(12ページ目) - Weblio英語例文検索

７　会社の成立する日の属する営業年度の試験研究費の額については、租税特別措置法（昭和三十二年法律第二十六号）第四十二条の四第一項の規定中「当該法人の昭和四十二年一月一日を含む事業年度の直前の事業年度（以下この条において「基準年度」という。）から当該適用年度の直前の事業年度までの各事業年度の所得の金額の計算上損金の額に算入される試験研究費の額」とあるのは「日本電信電話公社の昭和五十九年四月一日を含む事業年度の試験研究費の額」と、「のうち最も多い額を超える場合」とあるのは「を超える場合」として同項本文の規定を適用するものとし、同項ただし書の規定は、適用しない。例文帳に追加

(7) With respect to the amount of expenses for test and research for the business year to which the date of incorporation of the Company belongs, the main provisions of Article 42-4 paragraph (1) of the Special Taxation Measures Act (Act No. 26 of 1957) shall apply: Provided that "the amount of expenses for test and research of each business year to be included in the amount of loss in the calculation of income for the respective business year during the period from the business year (in this article referred to as "the reference year") immediately prior to the business year of the juridical person including January 1, 1967 to the business year immediately prior to said applicable business year" in the same paragraph shall be read as "the amount of expenses for test and research for the business year including April 1, 1984 of the Nippon Telegraph and Telephone Public Corporation", and that "in the case of exceeding the largest amount of" in the same paragraph shall be read as "in the case of exceeding the amount of", the provision of the same paragraph shall not apply.  - 日本法令外国語訳データベースシステム

２この協定の規定は、次のものについて適用する。(a)香港特別行政区については、香港特別行政区の租税に関しては、この協定が効力を生ずる年の翌年の四月一日以後に開始する各賦課年度分のもの(b)日本国については、(i)源泉徴収される租税に関しては、この協定が効力を生ずる年の翌年の一月一日以後に租税を課される額(ii)源泉徴収されない所得に対する租税に関しては、この協定が効力を生ずる年の翌年の一月一日以後に開始する各課税年度の所得(iii)その他の租税に関しては、この協定が効力を生ずる年の翌年の一月一日以後に開始する各課税年度の租税例文帳に追加

2. The provisions of this Agreement shall have effect: (a) in the case of the Hong Kong Special Administrative Region: with respect to Hong Kong Special Administrative Region tax, for any year of assessment beginning on or after 1 April in the calendar year next following that in which the Agreement enters into force; and (b) in the case of Japan: (i) with respect to taxes withheld at source, for amounts taxable on or after 1 January in the calendar year next following that in which the Agreement enters into force; (ii) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1 January in the calendar year next following that in which the Agreement enters into force; and (iii) with respect to other taxes, as regards taxes for any taxable year beginning on or after 1 January in the calendar year next following that in which the Agreement enters into force.  - 財務省

この場合には、この協定は、次のものにつき適用されなくなる。(a)香港特別行政区については、香港特別行政区の租税に関しては、終了の通告が行われた年の翌年の四月一日以後に開始する各賦課年度分のもの(b)日本国については、(i)源泉徴収される租税に関しては、終了の通告が行われた年の翌年の一月一日以後に租税を課される額(ii)源泉徴収されない所得に対する租税に関しては、終了の通告が行われた年の翌年の一月一日以後に開始する各課税年度の所得(iii)その他の租税に関しては、終了の通告が行われた年の翌年の一月一日以後に開始する各課税年度の租税例文帳に追加

In such event, the Agreement shall cease to have effect: (a) in the case of the Hong Kong Special Administrative Region: with respect to Hong Kong Special Administrative Region tax, for any year of assessment beginning on or after 1 April in the calendar year next following that in which the notice is given; and (b) in the case of Japan: (i) with respect to taxes withheld at source, for amounts taxable on or after 1 January in the calendar year next following that in which the notice is given; (ii) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1 January in the calendar year next following that in which the notice is given; and (iii) with respect to other taxes, as regards taxes for any taxable year beginning on or after 1 January in the calendar year next following that in which the notice is given.  - 財務省

一法第九条の許可、法第七十六条第一項の認可、法第七十八条の許可、法第九十 六条第一項 の認可、法第百三十二条第一項 の認可、法第百四十五条第一項 の認可、 法第百五十五条第一項の認可（上場商品又は上場商品指数の変更（廃止又は範囲の 縮小を除く。）に係るものに限る。）、法第百六十七条 の許可、法第百七十三条第一 項の承認、法第三百三十二条第一項の許可、法第三百三十五条第一項の許可（法 第三百四十五条 において準用する場合を含む。）、法第三百四十二条第一項 の許可 四月例文帳に追加

(i) permission prescribed in Article 9 of the Act; approval prescribed in Article 76, paragraph 1 of the Act; permission prescribed in Article 78 of the Act; approval prescribed in Article 96, paragraph 1 of the Act; approval prescribed in Article 132, paragraph 1 of the Act; approval prescribed in Article 145, paragraph 1 of the Act; approval prescribed in Article 155, paragraph 1 of the Act (limited to approval pertaining to changes [excluding the abolishment or narrowing of the - 258 - scope] of the Listed Commodity or Listed Commodity Index); license prescribed in Article 167 of the Act; recognition prescribed in Article 173, paragraph 1 of the Act; permission prescribed in Article 332, paragraph 1 of the Act; permission prescribed in Article 335, paragraph 1 of the Act (including cases applied mutatis mutandis of Article 345 of the Act); and permission prescribed pursuant to Article 342, paragraph 1 of the Act: four months;  - 経済産業省

五　第三条中火薬類取締法第二十八条第一項の改正規定（「防止するため、」の下に「保安の確保のための組織及び方法その他通商産業省令で定める事項について記載した」を加える部分に限る。）、同法第三十五条第一項の改正規定（「火薬庫に」を「火薬庫並びにこれらの施設における保安の確保のための組織及び方法に」に改める部分に限る。）及び同条第二項の改正規定（「適合しているかどうか」の下に「並びに第二十八条第一項の認可を受けた危害予防規程に定められた事項のうち保安の確保のための組織及び方法に係るものとして通商産業省令で定めるものを実施しているかどうか」を加える部分に限る。）、第五条及び第十条の規定並びに附則第三十一条から第三十四条まで、第四十五条から第五十条まで、第七十六条、第七十七条及び第七十九条の規定　平成十三年四月一日例文帳に追加

(v) Among the provisions of Article 3 of this Act, those revising Article 28, paragraph 1 of the Explosives Control Act (limited to the part adding "stating organizations and methods to ensure safety and other matters specified by the Ordinance of the Ministry of International Trade and Industry" after "to prevent"), those revising Article 35, paragraph 1 of the same Act (limited to the part revising "powder magazines" to "powder magazines and organizations and methods to ensure safety at such facilities") and those revising paragraph 2 of the same Article (limited to the part adding "and whether they implement, among matters specified in the damage prevention rules approved as prescribed in Article 28, paragraph 1, matters that fall under the matters specified by the Ordinance of the Ministry of International Trade and Industry as those pertaining to the organizations and methods to ensure safety" after "whether specified facilities and powder magazines conform to them", the provisions of Article 5 and Article 10 of this Act, and the provisions of Article 31 through Article 34, Article 45 through Article 50, Article 76, Article 77 and Article 79 of the supplementary provisions: April 1, 2001  - 日本法令外国語訳データベースシステム

８　金融庁長官は、第三項の規定により届出が行われたときは、当該届出が一月一日から一月を経過する日までの間に行われた場合はその日の属する年の三月一日までに、四月一日から一月を経過する日までの間に行われた場合はその日の属する年の六月一日までに、七月一日から一月を経過する日までの間に行われた場合はその日の属する年の九月一日までに及び十月一日から一月を経過する日までの間に行われた場合はその日の属する年の十二月一日までに、当該届出を行った者の商号、名称又は氏名、本店若しくは主たる事務所の所在地又は住所、適格機関投資家に該当する期間（第五項に規定する期間をいう。）及び当該届出を行った者が第一項第二十三号ロ又は第二十四号ロに該当するものとして届出を行った者である場合にはその旨を官報に公告しなければならない。例文帳に追加

(8) When the notification has been filed pursuant to the provisions of paragraph (3), the Commissioner of the Financial Services Agency shall give a public notice of the trade name or name, and the location of the head office or principal office or the domicile, of the person who made said notification, the period during which the person who made said notification is to be regarded as falling under the category of a Qualified Institutional Investor (meaning the period as prescribed in paragraph (5)), and, if the person who has made said notification made such notification as a person who falls under paragraph (1), item (xxiii), sub-item (b) or, item (xxiv), sub-item (b) it shall be published to that effect in Official Gazette until March 1 of the year in which the date of the notification falls in cases where said notification was made during the period from January 1 until one month thereafter; until June 1 of the year in which the date of the notification falls in cases where said notification was made during the period from April 1 until one month thereafter; until September 1 of the year in which the date of the notification falls in cases where said notification was made during the period from July 1 until one month thereafter; or until December 1 of the year in which the date of the notification falls in cases where said notification was made during the period from October 1 until one month thereafter.  - 日本法令外国語訳データベースシステム

２　政府は、生命保険契約者保護機構がその会員（平成十五年四月一日から平成十八年三月三十一日までに第二百四十二条第一項に規定する管理を命ずる処分を受けたものその他政令で定めるものに限る。附則第一条の二の十五第二項において「特別会員」という。）に係る資金援助その他の業務に要した費用を第二百六十五条の三十三第一項の規定により当該生命保険契約者保護機構の会員が納付する負担金のみで賄うとしたならば、当該生命保険契約者保護機構の会員の財務の状況を著しく悪化させることにより保険業に対する信頼性の維持が困難となり、ひいては国民生活又は金融市場に不測の混乱を生じさせるおそれがあると認める場合（当該費用の合計額が政令で定める額を超えた場合に限る。）には、予算で定める金額の範囲内において、当該生命保険契約者保護機構に対し、当該費用（特定業務に要したものに限る。）の全部又は一部に相当する金額を補助することができる。例文帳に追加

(2) The Government may, when it finds that if the Life Insurance Policyholders Protection Corporation was to cover the costs of Financial Assistance and other activities pertaining to its members (limited to those subject to the disposition ordering administration under Article 242, paragraph (1) between 1 April 2003 and 31 March 2006 and any other members to be specified by a Cabinet Order; referred to as "Special Members" in Article 1-2-15, paragraph (2) of the Supplementary Provisions) solely with the assessments paid by the members of the Life Insurance Policyholders Protection Corporation pursuant to the provision of Article 265-33, paragraph (1), the financial conditions of the members of the Life Insurance Policyholders Protection Corporation would deteriorate significantly, making it difficult to maintain the credibility of the insurance industry and hence posing the risk of causing unexpected disruptions in the lives of the citizenry and the financial market (limited to the cases where the total amount of such costs exceeds the amount to be specified by a Cabinet Order), provide assistance to the Life Insurance Policyholders Protection Corporation in an amount corresponding to the whole or part of such costs (limited to those required for the Specified Activities) within the amount prescribed by the budget.  - 日本法令外国語訳データベースシステム

第十条　新保険業法第二百五十条（新保険業法第二百七十条の四第九項において準用する場合を含む。）、第二百五十四条又は第二百五十五条の二の規定は、平成十八年四月一日以後に新保険業法第二百四十一条第一項の規定による合併等の協議の命令若しくは保険管理人による業務及び財産の管理を命ずる処分がされる場合又は保険会社（外国保険会社等を含む。以下この条において同じ。）が新保険業法第二百六十条第二項に規定する破綻保険会社に該当することとなる場合における保険契約の移転、合併契約又は株式の取得における契約条件の変更について適用し、同日前に旧保険業法第二百四十一条第一項の規定による合併等の協議の命令若しくは保険管理人による業務及び財産の管理を命ずる処分がされた場合又は保険会社が旧保険業法第二百六十条第二項に規定する破綻保険会社に該当することとなった場合における保険契約の移転、合併契約又は株式の取得における契約条件の変更については、なお従前の例による。例文帳に追加

Article 10 The provision of Article 250 (including the cases where it is applied mutatis mutandis pursuant to Article 270-4, paragraph (9) of the New Insurance Business Act.), Article 254 or 255-2 of the New Insurance Business Act, shall be applied to the Modification of Contract Conditions in the transfer of insurance contracts, merger agreement, or acquisition of shares in the case where the order for consultation on Merger, etc. or disposition ordering the management of the business and property by the Insurance Administrator pursuant to the provision of Article 241, paragraph (1) of the New Insurance Business Act is issued or in the case where the Insurance Company (including Foreign Insurance Companies, etc.; hereinafter the same shall apply in this Article.) falls under the category of the Bankrupt Insurance Company prescribed in Article 260, paragraph (2) of the New Insurance Business Act after 1 April 2006; with regard to the Modification of Contract Conditions in the transfer of insurance contracts, merger Agreement, or acquisition of shares in the case where the order for consultation on Merger, etc. or disposition ordering the management of the business and property by the Insurance Administrator pursuant to the provision of Article 241, paragraph (1) of the New Insurance Business Act is issued or in the case where the Insurance Company (including Foreign Insurance Companies, etc.; hereinafter the same shall apply in this Article.) falls under the category of the Bankrupt Insurance Company prescribed in Article 260, paragraph (2) of the New Insurance Business Act before 1 April 2006, the provisions then in force shall remain applicable.  - 日本法令外国語訳データベースシステム

二　第一条中特許法第百七条、第百九十五条並びに別表第一号から第四号まで及び第六号の改正規定、第二条中実用新案法第三十一条及び第五十四条の改正規定、第三条中意匠法第四十二条及び第六十七条の改正規定、第四条中商標法第四十条、第四十一条の二、第六十五条の七及び第七十六条の改正規定、第五条中特許協力条約に基づく国際出願等に関する法律第十八条の改正規定、第六条中工業所有権に関する手続等の特例に関する法律第四十条の改正規定（同条第一項に係る部分を除く。）並びに第七条及び第八条の規定並びに附則第二条第二項から第六項まで、第三条第二項及び第三項、第四条第一項、第五条第一項、第七条から第十一条まで、第十六条並びに第十九条の規定　平成十六年四月一日例文帳に追加

(ii) Revised provisions of Article 107 and Article 195 of the Patent Act and item 1 through item 4 and item 6 of the Appended Table in Article 1; revised provisions of Article 31 and Article 54 of the Utility Model Act in Article 2; revised provisions of Article 42 and Article 67 of the Design Act in Article 3; revised provisions of Article 40, Article 41-2, Article 65-7 and Article 76 of the Trademark Act in Article 4; revised provisions of Article 18 of the Act on International Applications under the Patent Cooperation Treaty in Article 5; revised provisions of Article 40 of the Act on Special Provisions of Procedures, etc. concerning Industrial Property Rights in Article 6 (excluding the part pertaining to paragraph 1 in the same Article) and the provisions of Article 7 and Article 8; provisions of paragraph 2 through paragraph 6 of the Article 2 of the Supplementary Provisions, paragraph 2 and paragraph 3 of Article 3, paragraph 1 of Article 4, paragraph 1 of Article 5, Article 7 through Article 11, and Article 16 and Article 19; April 1 of 2004  - 日本法令外国語訳データベースシステム

第六条　本省課長補佐級以上の職員は、事業者等から、金銭、物品その他の財産上の利益の供与若しくは供応接待（以下「贈与等」という。）を受けたとき又は事業者等と職員の職務との関係に基づいて提供する人的役務に対する報酬として国家公務員倫理規程で定める報酬の支払を受けたとき（当該贈与等を受けた時又は当該報酬の支払を受けた時において本省課長補佐級以上の職員であった場合に限り、かつ、当該贈与等により受けた利益又は当該支払を受けた報酬の価額が一件につき五千円を超える場合に限る。）は、一月から三月まで、四月から六月まで、七月から九月まで及び十月から十二月までの各区分による期間（以下「四半期」という。）ごとに、次に掲げる事項を記載した贈与等報告書を、当該四半期の翌四半期の初日から十四日以内に、各省各庁の長等（各省各庁の長及び特定独立行政法人の長をいう。以下同じ。）又はその委任を受けた者に提出しなければならない。例文帳に追加

Article 6 (1) When officials at the rank of assistant director or higher at the headquarters receive a give of money, article, or other property benefits, or an entertainment or a treat (hereinafter referred to as "gifts, etc.") from business operators, etc., or when they receive the payment of a reward provided for in the National Public Service Ethics Code as the reward for a personal service offered, based on a relationship between the business operators, etc. and the duties of officials (limited to cases where they were officials at the rank of assistant director or higher at the headquarters when they received the gifts, etc. or the payment of the reward, and limited to cases where a profit received through the gifts, etc. or a value of the reward received in payment exceeds 5,000 yen per case), the officials shall submit a report of gifts, etc., describing the following items to the heads of each ministry and agency, etc. (this refers to the heads of each ministry and agency and the heads of the specified incorporated administrative agencies; the same shall apply hereinafter) or to a person who is delegated by them within 14 days from the first day of the quarter following the current quarter, with quarters being divided as January through March, April through June, July through September and October through December (hereinafter referred to as "quarter").  - 日本法令外国語訳データベースシステム

２　前条第二項から第四項までの規定は、年金給付基礎日額について準用する。この場合において、同条第二項中「前項」とあるのは「次条第一項」と、同項第一号中「休業補償給付等」とあるのは「年金たる保険給付」と、「支給すべき事由が生じた日」とあるのは「支給すべき月」と、「四半期の初日（次号」とあるのは「年度の八月一日（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、当該年度の前年度の八月一日。以下この項」と、「年齢の」とあるのは「年齢（遺族補償年金又は遺族年金を支給すべき場合にあつては、当該支給をすべき事由に係る労働者の死亡がなかつたものとして計算した場合に得られる当該労働者の基準日における年齢。次号において同じ。）の」と、同項第二号中「休業補償給付等」とあるのは「年金たる保険給付」と読み替えるものとする。例文帳に追加

(2) The provisions of paragraphs (2) to (4) of the preceding Article shall apply mutatis mutandis to the basic daily pension benefit amount. In this case, the term "the preceding paragraph" in paragraph (2) of said Article shall be deemed to be replaced with "paragraph (1) of the following Article"; in paragraph (2), item (i), the term "temporary absence from work compensation benefits, etc." shall be deemed to be replaced with "insurance benefits in pension form", the term "the day on which the grounds for payment arose", shall be deemed to be replaced with "the month for which payment is to be made," the term "the first day of the quarter containing the day... arose (hereinafter referred to as the "standard day" in the following item)" shall be deemed to be replaced with "August 1 of the fiscal year containing the day... arose (in cases where said month falls on the months from April to July, August 1 of the fiscal year one year before such fiscal year; hereinafter referred to as the "standard day" in the this paragraph)," and the term "age of a worker... (hereinafter referred to as the "standard day" in the following item)" shall be deemed to be replaced with "age of a worker... (hereinafter referred to as the "standard day" in the following item; in cases where a compensation pension for surviving family or a pension for surviving family is to be paid, the age of a worker who is to receive such payment as of the standard day obtained by making the calculation on the assumption that the death of the worker pertaining to the grounds for making said payment has not occurred; hereinafter the same shall apply in the following item)"; and the term "temporary absence from work compensation benefits, etc." in paragraph (2), item (ii) shall be deemed to be replaced with "insurance benefits in pension form".  - 日本法令外国語訳データベースシステム

イ　障害補償年金　前々保険年度（前々年の四月一日から前年の三月三十一日までをいう。以下この号において同じ。）において障害補償年金を受けていた者であつて、同一の事由により厚生年金保険法の規定による障害厚生年金及び国民年金法の規定による障害基礎年金が支給されていたすべてのものに係る前々保険年度における障害補償年金の支給額（これらの者が厚生年金保険法の規定による障害厚生年金及び国民年金法の規定による障害基礎年金を支給されていなかつたとした場合の障害補償年金の支給額をいう。）の平均額からこれらの者が受けていた前々保険年度における厚生年金保険法の規定による障害厚生年金の支給額と国民年金法の規定による障害基礎年金の支給額との合計額の平均額に百分の五十を乗じて得た額を減じた額を当該障害補償年金の支給額の平均額で除して得た率例文帳に追加

(a) Disability compensation pension: the rate obtained by the following formula: [1] calculating, with regard to all persons who received a disability compensation pension in the insurance year before the previous year (meaning the period from April 1 of the year before the previous year until March 31 of the previous year; hereinafter the same shall apply in this item) and were also paid, on the same grounds, a disability employee's pension under the provisions of the Employee's Pension Insurance Act and a disability basic pension under the provisions of the National Pension Act, the average amount of the amounts of disability compensation pension paid in the insurance year before the previous year (meaning the amounts of disability compensation pension paid in cases where it is assumed that those persons were paid no disability employee's pension under the provisions of the Employee's Pension Insurance Act nor disability basic pension under the provisions of the National Pension Act); [2] calculating the average amount of the total amounts of disability employee's pension under the provisions of the Employee's Pension Insurance Act and disability basic pension under the provisions of the National Pension Act received by those persons in the insurance year before the previous year; [3] deducting the amount obtained by multiplying the average amount in [2] by 50 percent from the average amount in [1]; and [4] dividing the amount thus obtained by the average amount of disability compensation pension paid (average amount in [1])  - 日本法令外国語訳データベースシステム

第二条　平成七年四月一日前に、改正前の消防法（以下この条において「旧法」という。）第十三条の三第四項第一号の規定に基づいて都道府県知事が認定した者（都道府県知事が旧法第十三条の五第一項の規定に基づき自治大臣の指定する者に危険物取扱者試験の実施に関する事務を行わせている場合にあつては、当該自治大臣の指定する者が認定した者）は当該認定に係る試験については中央省庁等改革関係法施行法（平成十一年法律第百六十号）による改正後の消防法（以下この条において「新法」という。）第十三条の三第四項第一号の総務省令で定める者と、旧法第十七条の八第四項第三号の規定に基づいて都道府県知事が認定した者（都道府県知事が旧法第十七条の九第一項の規定に基づき自治大臣の指定する者に消防設備士試験の実施に関する事務を行わせている場合にあつては、当該自治大臣の指定する者が認定した者）は当該認定に係る試験については新法第十七条の八第四項第三号に掲げる者とそれぞれみなす。例文帳に追加

Article 2 A person who, before April 1, 1995, was certified by a prefectural governor pursuant to the provision of Article 13-3, paragraph (4), item (i) of the Fire Service Act prior to revision (hereinafter referred to as the "former Act" in this Article) (or, a person who was certified by a person designated by the Minister of Home Affairs, in cases where the prefectural governor has entrusted a person designated by the Minister of Home Affairs pursuant to the provision of Article 13-5, paragraph (1) of the former Act to conduct the affairs related to the implementation of a hazardous materials engineer's qualification examination) shall be deemed to be a person specified by an Ordinance of the Ministry of Internal Affairs and Communications set forth in Article 13-3, paragraph (4), item (i) of the Fire Service Act revised by the Act for Enforcement of Acts Related to the Central Government Reform (Act No. 160 of 1999) (hereinafter referred to as the "new Act" in this Article) in relation to the examination for such certification; and a person who, before April 1, 1995, was certified by a prefectural governor pursuant to the provision of Article 17-8, paragraph (4), item (iii) of the former Act (or, a person who was certified by a person designated by the Minister of Home Affairs, in cases where the prefectural governor has entrusted a person designated by the Minister of Home Affairs pursuant to the provision of Article 17-9, paragraph (1) of the former Act to conduct the affairs related to the implementation of a fire defense equipment officer's qualification examination) shall be deemed to be a person specified in Article 17-8, paragraph (4), item (iii) of the new Act in relation to the examination for such certification.  - 日本法令外国語訳データベースシステム

３　財務大臣及び事業所管大臣は、第一項の規定による届出があつた場合において、当該届出に係る技術導入契約の締結等が次に掲げるいずれかの事態を生ずるおそれがある技術導入契約の締結等（我が国が加盟する技術導入契約の締結等に関する多数国間の条約その他の国際約束で政令で定めるもの（以下この項において「条約等」という。）の加盟国の非居住者との間でされる技術導入契約の締結等で技術導入契約の締結等に関する制限の除去について当該条約等に基づく義務がないもの及び当該条約等の加盟国以外の国の非居住者との間でされる技術導入契約の締結等でその国が当該条約等の加盟国であるものとした場合に当該義務がないこととなるものに限る。次項及び第五項において「国の安全等に係る技術導入契約の締結等」という。）に該当しないかどうかを審査する必要があると認めるときは、当該届出に係る技術導入契約の締結等をしてはならない期間を、当該届出を受理した日から起算して四月間に限り、延長することができる。例文帳に追加

(3) Where the Minister of Finance and the minister having jurisdiction over the business have received a notification pursuant to the provision of paragraph 1, when he/she finds it necessary to examine whether or not the Conclusion of a Technology Introduction Contract, etc. pertaining to the notification falls under the Conclusion of a Technology Introduction Contract, etc. that is likely to cause any of the following situations (limited to the Conclusion of a Technology Introduction Contract, etc. with a non-resident whose state is a member state of a multilateral treaty or other international agreement on the Conclusion of a Technology Introduction Contract, etc., which is specified by Cabinet Order and to which Japan has acceded (hereinafter referred to as the "Treaty, etc." in this paragraph), and which is free from the obligations pursuant to the Treaty, etc. in regard to removal of restrictions on the Conclusion of a Technology Introduction Contract, etc., and the Conclusion of a Technology Introduction Contract, etc. with a non-resident whose state is a state other than member states to the Treaty, etc. which would be free from the obligations if the state was a member state of the Treaty, etc. (referred to as the "Conclusion of a Technology Introduction Contract, etc. pertaining to National Security, etc." in paragraphs 4 and 5)), he/she may extend the period in which the Conclusion of a Technology Introduction Contract, etc. pertaining to the notification shall not be conducted up to four months from the day of acceptance of the notification.  - 日本法令外国語訳データベースシステム

第一条　この法律は、平成二年十月一日から起算して三月を超えない範囲内において政令で定める日から施行する。ただし、第五十四条の二の改正規定、第九十二条の次に一条を加える改正規定、第九十七条の二の改正規定（同条第二項の改正規定、同条第三項の改正規定中「売買取引」を「取引」に改める部分及び同条第五項の改正規定中「政令で」を「主務省令で」に改める部分を除く。）、第九十七条の三第二項の改正規定、第九十七条の四の改正規定、第九十七条の十一第三項の改正規定（「弁済契約において定める額」を「契約弁済額」に改める部分に限る。）、第百四十六条の改正規定（「第五十二条第三項」の下に「、第五十四条の二第二項」を加える部分に限る。）、第百六十一条第一号の改正規定、第百六十四条の改正規定（同条第二号の次に一号を加える部分に限る。）及び第百六十六条第一号及び第二号の改正規定（「第五十二条第三項」の下に「、第五十四条の二第二項」を加える部分に限る。）は、平成三年四月一日から施行する。例文帳に追加

Article 1 This Act shall come into force as from the date specified by a Cabinet Order within a period not exceeding three months from October 1, 1990; provided, however, that the provisions revising Article 54-2, the provisions which add one Article after Article 92, the provisions revising Article 97-2 (excluding the provisions revising paragraph (2) of the same Article, the part which revises "buying and selling transactions" in the provisions revising paragraph (3) of the same Article to "transactions" and the part which revises "by a Cabinet Order" in the provisions revising paragraph (5) of the same Article to "by an ordinance of the competent ministry"), the provisions revising Article 97-3, paragraph (2), the provisions revising Article 97-4, the provisions revising Article 97-11, paragraph (3) (limited to the part which revises "the amount as specified in the payment contract" to "the contracted payment amount"), the provisions revising Article 146 (limited to the part which adds "Article 54-2, paragraph (2)" under "Article 52, paragraph (3)"), the provisions revising Article 161, item (i), the provisions revising Article 164 (limited to the part which adds one item after item (ii) of the same Article), and the provisions revising Article 166, item (i) and item (ii) (limited to the part which adds "Article 54-2, paragraph (2)" under "Article 52, paragraph (3)") shall come into force as from April 1, 1991.  - 日本法令外国語訳データベースシステム

８　第四項本文及び前二項の規定は、金融機関又は金融商品取引業者で政令で定めるもの（内国法人に限る。次項において「国内金融機関等」という。）が平成十年四月一日から平成二十年三月三十一日までの間に発行された一般民間国外債の利子（第三条の三第二項又は第六項の規定の適用があるものを除く。）の支払を受ける場合について準用する。この場合において、第四項本文中「氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所」とあるのは「名称及び本店又は主たる事務所」と、前項第一号中「非居住者又は外国法人」とあるのは「非居住者若しくは外国法人又は次項に規定する国内金融機関等」と、同項第二号中「内国法人」とあるのは「内国法人（次項に規定する国内金融機関等を除く。）」と、「外国法人」とあるのは「外国法人並びに同項に規定する国内金融機関等」と読み替えるものとする。例文帳に追加

(8) The provisions of the main clause of paragraph (4) and the provisions of the preceding two paragraphs shall apply mutatis mutandis where a financial institution or financial instruments business operator specified by a Cabinet Order (limited to a domestic corporation; referred to in the next paragraph as a "domestic financial institution, etc.") receives payment of interest (excluding interest subject to Article 3-3(2) or (6)) on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008. In this case: in the main clause of paragraph (4), the phrase "his/her or its name and his/her domicile or residence or the location of its head office or principal office" shall be deemed to be replaced with "its name and the location of its head office or principal office"; in paragraph (7)(i), the phrase "nonresidents or foreign corporations" shall be deemed to be replaced with "nonresidents or foreign corporations or domestic financial institutions, etc. prescribed in the next paragraph"; in paragraph (7)(ii), the phrase "domestic corporation(s)" shall be deemed to be replaced with "domestic corporation(s) (excluding a domestic financial institution(s), etc. prescribed in the next paragraph," and the phrase "foreign corporation(s)" shall be deemed to be replaced with "domestic corporation(s) and domestic financial institution(s), etc. prescribed in the said paragraph."  - 日本法令外国語訳データベースシステム

第七条　外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第二十一条第三項に規定する金融機関が、平成十年四月一日から平成二十年三月三十一日までの間に、外国法人で同項に規定する非居住者であることにつき財務省令で定めるところにより証明がされたものから預入を受け、又は借り入れる預金又は借入金で同項に規定する特別国際金融取引勘定（以下この条において「特別国際金融取引勘定」という。）において経理したものにつき、当該外国法人に対して支払う利子については、所得税を課さない。ただし、同法第二十一条第四項の規定に基づき定められた政令の規定のうち特別国際金融取引勘定の経理に関する事項に係るものに違反する事実が生じた場合の当該利子で当該事実が生じた日の属する計算期間に係るものについては、この限りでない。例文帳に追加

Article 7 Where a financial institution prescribed in paragraph (3) of Article 21 of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949) has received deposits or borrowings during the period from April 1, 1998, to March 31, 2008, from a foreign corporation that has been certified, pursuant to the provision of an Ordinance of the Ministry of Finance, as falling under the category of nonresident prescribed in the said paragraph , and settled such deposits or borrowings in a special international financial transactions account prescribed in the said paragraph (hereinafter referred to in this Article as a "special international financial transactions account"), income tax shall not be imposed with respect to any interest on the deposits or borrowings to be paid to the said foreign corporation; provided, however, that where any event has occurred that is in violation of the provision of a Cabinet Order established pursuant to the provision of Article 21(4) of the said Act, which pertains to the matters concerning the settlement of a special international financial transactions account, the provision of the main clause of this Article shall not apply to such interest pertaining to the accounting period that includes the day on which such event has occurred.  - 日本法令外国語訳データベースシステム

第四十一条の十二　個人が昭和六十三年四月一日以後に発行された割引債について支払を受けるべき償還差益については、所得税法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その支払を受けるべき金額に対し、百分の十八（東京湾横断道路の建設に関する特別措置法（昭和六十一年法律第四十五号）第二条第一項に規定する東京湾横断道路建設事業者が同法第十条第一項の認可を受けて発行する社債及び民間都市開発の推進に関する特別措置法第三条第一項に規定する民間都市開発推進機構が同法第八条第三項の認可を受けて発行する債券のうち、割引債に該当するもの（次項及び第三項において「特定割引債」という。）につき支払を受けるべき償還差益については、百分の十六）の税率を適用して所得税を課する。例文帳に追加

Article 41-12 (1) With respect to profit receivable by an individual from redemption of discount bonds issued on or after April 1, 1988, notwithstanding the provisions of Article 22, Article 89 and Article 165 of the Income Tax Act, income tax shall be imposed separately from his/her other income, by applying a tax rate of 18 percent (or 16 percent in the case of company bonds issued by a Trans-Tokyo Bay Highway constructor prescribed in Article 2(1) of the Act on Special Measures Concerning the Construction of the Trans-Tokyo Bay Highway (Act No. 45 of 1986) with the approval set forth in Article 10(1) of the said Act and bonds issued by the Organization for Promoting Urban Development prescribed in Article 3(1) of the Act on Special Measures Concerning the Promotion of Urban Development with the approval set forth in Article 8(3) of the said Act, which fall under the category of discount bonds (referred to in the next paragraph and paragraph (3) as "specified discount bonds") to such amount receivable.  - 日本法令外国語訳データベースシステム

９　平成十一年四月一日以後に割引の方法により発行される公社債で次に掲げるもの（これらに類するものとして政令で定めるものを含む。）のうち、その発行の日から償還期限までの期間が一年以下であるもの（以下この項において「短期公社債」という。）が、その発行の際にその銘柄が同一である他の短期公社債のすべてとともに特定振替記載等（社債等の振替に関する法律に定めるところにより行われる同法の振替口座簿への記載又は記録（以下この条において「振替記載等」という。）のうち政令で定めるものをいう。以下この項において同じ。）がされる場合には、当該特定振替記載等がされる短期公社債（特定の者によつて所有されるものとして財務省令で定める要件を満たすものに限る。以下この条において「特定短期公社債」という。）は、第一項から第六項までに規定する割引債に該当しないものとする。例文帳に追加

(9) Where, with respect to government or company bonds issued by means of a discount on or after April 1, 1999, that are listed in the following (including those specified by a Cabinet Order as being similar thereto), for which a period from the date of issue to the redemption date is not more than one year (hereinafter referred to in this paragraph as "short-term government or company bonds"), specified entries or records under the book-entry transfer system (meaning entries or records in a transfer account book set forth in the Act on Book-Entry Transfer of Company Bonds, etc. which are made pursuant to the provisions of the said Act; hereinafter referred to in this Article as "entries or records under the book-entry transfer system"), which are specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) are made together with all other short-term government or company bonds that have the same brand at the time of issue, such short-term government or company bonds for which the said specified entries or records under the book-entry transfer system are made (limited to those that satisfy the requirements specified by an Ordinance of the Ministry of Finance for bonds held by a specified person; hereinafter referred to in this Article as "specified short-term government or company bonds") shall not fall under the category of discount bonds prescribed in paragraph (1) to paragraph (6):  - 日本法令外国語訳データベースシステム

１７　平成十一年四月一日以後に特定振替国債等の譲渡（振替記載等に係る口座からの振替によりされるものを除く。以下この項において同じ。）をした者（法人税法別表第一に掲げる法人その他の政令で定めるものを除く。）でその特定振替国債等の譲渡を受けた法人（同法第二条第八号に規定する人格のない社団等を含む。以下この条において同じ。）から国内においてその特定振替国債等の譲渡の対価の支払を受けるものは、その支払を受けるべき時までに、その者の氏名又は名称及び住所を当該譲渡を受けた法人（以下この項において「支払者」という。）に告知しなければならない。この場合において、その支払を受ける者は、当該支払者にその者の確認書類を提示しなければならないものとし、当該支払者は、当該告知された氏名又は名称及び住所を当該確認書類により確認しなければならないものとする。例文帳に追加

(17) A person (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act and any other persons specified by a Cabinet Order) who has transferred specified book-entry transfer national government bonds, etc. on or after April 1, 1999 (excluding the transfer made by way of book-entry transfer from the account pertaining to entries or records under the book-entry transfer system; hereinafter the same shall apply in this paragraph), and therefore receives, in Japan, payment of a consideration for the transfer of the specified book-entry transfer national government bonds, etc. from the corporation that has accepted the transfer of the specified book-entry transfer national government bonds, etc. (including an association or foundation without juridical personality prescribed in Article 2(viii) of the said Act; hereinafter the same shall apply in this Article) shall notify the corporation that has accepted the said transfer (hereinafter referred to in this paragraph as the "payer") of the person's name and address by the time the person is to receive payment. In this case, the person who receives payment shall present the person's identification document to the said payer, and the said payer shall confirm, by the said identification document, the person's name and address stated in the notification.  - 日本法令外国語訳データベースシステム

第六十六条の五　内国法人が、平成四年四月一日以後に開始する各事業年度において、当該内国法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該事業年度の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に係る平均負債残高が当該事業年度の当該内国法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該内国法人の当該事業年度の所得の金額（法人税法第百二条第一項第一号に規定する所得の金額を含む。）の計算上、損金の額に算入しない。ただし、当該内国法人の当該事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該内国法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。例文帳に追加

Article 66-5 (1) Where a domestic corporation pays, in each business year beginning on or after April 1, 1992, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said domestic corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said domestic corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation for the relevant business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said domestic corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant business year shall not be included in the amount of deductible expense in the calculation of the amount of income of the said domestic corporation for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the Corporation Tax Act); provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said domestic corporation for the relevant business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said domestic corporation.  - 日本法令外国語訳データベースシステム

第六十八条の八十九　連結法人が、平成十四年四月一日以後に開始する各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又は資金供与者等に負債の利子等を支払う場合において、当該連結事業年度の当該連結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に係る平均負債残高が当該連結事業年度の当該連結法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該連結法人の当該連結事業年度の連結所得の金額の計算上、損金の額に算入しない。ただし、当該連結法人の当該連結事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該連結法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。例文帳に追加

Article 68-89 (1) Where a consolidated corporation pays, in each consolidated business year beginning on or after April 1, 2002, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said consolidated corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant consolidated business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said consolidated corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation for the relevant consolidated business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said consolidated corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant consolidated business year shall not be included in the amount of deductible expense in the calculation of the amount of consolidated income of the said consolidated corporation for the relevant consolidated business year; provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said consolidated corporation for the relevant consolidated business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said consolidated corporation.  - 日本法令外国語訳データベースシステム

５　法第四十条の四第二項第二号に規定する欠損の金額に係る調整を加えた金額は、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（昭和五十三年四月一日前に開始した事業年度及び特定外国子会社等（法第六十六条の六第一項又は第六十八条の九十第一項に規定する特定外国子会社等を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。例文帳に追加

(5) The amount obtained as a result of an adjustment for the amount of loss prescribed in Article 40-4(2)(ii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of paragraph (1), (2) or (3) with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before April 1, 1978 and a business year during which the company did not fall under the category of a specified foreign subsidiary company, etc. (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) or Article 68-90(1) of the Act)) (such loss shall exclude the amount deducted in the business years preceding the said relevant business year pursuant to the provisions of this paragraph) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income).  - 日本法令外国語訳データベースシステム

５　法第六十六条の六第二項第二号に規定する欠損の金額に係る調整を加えた金額は、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（昭和五十三年四月一日前に開始した事業年度及び特定外国子会社等（法第四十条の四第一項又は第六十八条の九十第一項に規定する特定外国子会社等を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の百十五第五項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。例文帳に追加

(5) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 66-6(2)(ii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of paragraph (1), paragraph (2) or paragraph (3), with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years before the first day of the relevant business year (excluding business years that commenced before April 1, 1978 and business years during which the company did not fall under the category of a specified foreign subsidiary company, etc. (including specified foreign subsidiary companies, etc. prescribed in Article 40-4(1) or Article 68-90(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-115(5)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income).  - 日本法令外国語訳データベースシステム

五　第三条中火薬類取締法第二十八条第一項の改正規定（「防止するため、」の下に「保安の確保のための組織及び方法その他経済産業省令で定める事項について記載した」を加える部分に限る。）、同法第三十五条第一項の改正規定（「火薬庫に」を「火薬庫並びにこれらの施設における保安の確保のための組織及び方法に」に改める部分に限る。）及び同条第二項の改正規定（「適合しているかどうか」の下に「並びに第二十八条第一項の認可を受けた危害予防規程に定められた事項のうち保安の確保のための組織及び方法に係るものとして通商産業省令で定めるものを実施しているかどうか」を加える部分に限る。）、第五条及び第十条の規定並びに附則第三十一条から第三十四条まで、第四十五条から第五十条まで、第七十六条、第七十七条及び第七十九条の規定　平成十三年四月一日例文帳に追加

(v) The provisions of Article 3 revising Article 28, paragraph (1) of the Explosives Control Act (limited to the part adding, "containing a statement on the organizations and methods used to ensure safety and any other matters specified by Ordinance of the Ministry of Economy, Trade and Industry" before "in order to prevent"); the provisions revising Article 35, paragraph (1) of the same Act (limited to the part changing "(with regard to) ammunition storage" to "(with regard to) ammunition storage and the organizations and methods used to ensure safety at these facilities"); the provisions revising paragraph (2) of the same Article (limited to the part adding "and whether they implement matters specified by Ordinance of the Ministry of International Trade and Industry as those pertaining to the organizations and methods used to ensure safety, among what is specified in the damage prevention rules approved as prescribed in Article 28, paragraph (1)" after "whether (specified facilities and ammunition storage) comply with ..."); and the provisions of Article 5, Article 10, Article 31 through Article 34, Article 45 through Article 50, Article 76, Article 77, and Article 79 of the Supplementary Provisions: April 1, 2001;  - 日本法令外国語訳データベースシステム

この法律は、平成二年十月一日から起算して三月を超えない範囲内において政令で定める日から施行する。ただし、第五十四条の二の改正規定、第九十二条の次に一条を加える改正規定、第九十七条の二の改正規定（同条第二項の改正規定、同条第三項の改正規定中「売買取引」を「取引」に改める部分及び同条第五項の改正規定中「政令で」を「主務省令で」に改める部分を除く。）、第九十七条の三第二項の改正規定、第九十七条の四の改正規定、第九十七条の十一第三項の改正規定（「弁済契約において定める額」を「契約弁済額」に改める部分に限る。）、第百四十六条の改正規定（「第五十二条第三項」の下に「、第五十四条の二第二項」を加える部分に限る。）、第百六十一条第一号の改正規定、第百六十四条の改正規定（同条第二号の次に一号を加える部分に限る。）及び第百六十六条第一号及び第二号の改正規定（「第五十二条第三項」の下に「、第五十四条の二第二項」を加える部分に限る。）は、平成三年四月一日から施行する。例文帳に追加

This Act shall come into force as from the date specified by a Cabinet Order within a period not exceeding three months from October 1, 1990; provided, however, that the provisions revising Article 54-2, the provisions which add one Article after Article 92, the provisions revising Article 97-2 (excluding the provisions revising paragraph 2 of the same Article, the part which revises "buying and selling transactions" in the provisions revising paragraph 3 of the same Article to "transactions" and the part which revises "by a Cabinet Order" in the provisions revising paragraph 5 of the same Article to "by an ordinance of the competent ministry"), the provisions revising Article 97-3, paragraph 2, the provisions revising Article 97-4, the provisions revising Article 97-11, paragraph 3 (limited to the part which revises "the amount as specified in the payment contract" to "the contracted payment amount"), the provisions revising Article 146 (limited to the part which adds "Article 54-2, paragraph 2" under "Article 52, paragraph 3"), the provisions revising Article 161, item 1, the provisions revising Article 164 (limited to the part which adds one item after item 2 of the same Article), and the provisions revising Article 166, item 1 and item 2 (limited to the part which adds "Article 54-2, paragraph 2" under "Article 52, paragraph 3") shall come into force as from April 1, 1991.  - 経済産業省

第一条の二の十四　政府は、生命保険契約者保護機構がその会員（平成十八年四月一日から平成二十一年三月三十一日までの間に第二百四十二条第一項に規定する管理を命ずる処分を受けたものその他政令で定めるものに限る。次条第三項において「特例会員」という。）に係る資金援助その他の業務に要した費用を第二百六十五条の三十三第一項の規定により当該生命保険契約者保護機構の会員が納付する負担金のみで賄うとしたならば、当該生命保険契約者保護機構の会員の財務の状況を著しく悪化させることにより保険業に対する信頼性の維持が困難となり、ひいては国民生活又は金融市場に極めて重大な支障が生じるおそれがあると認める場合（政令で定める日における当該生命保険契約者保護機構の借入残高に、当該生命保険契約者保護機構が当該費用を借入れにより賄うとした場合の当該借入れの額として政令で定める額を加えた額が当該生命保険契約者保護機構の長期的な収支を勘案して政令で定める額を超える場合に限る。）には、予算で定める金額の範囲内において、当該生命保険契約者保護機構に対し、当該費用（特定業務に要したものに限る。）の全部又は一部に相当する金額を補助することができる。例文帳に追加

Article 1-2-14 (1) The Government may, when it finds that if the Life Insurance Policyholders Protection Corporation was to cover the costs of Financial Assistance and other activities pertaining to its members (limited to those subject to the disposition ordering administration under Article 242, paragraph (1) between 1 April 2006 and 31 March 2009 and any other members to be specified by a Cabinet Order; referred to as "Members under Special Provisions" in paragraph (3) of the following Article) solely with the assessments paid by the members of the Life Insurance Policyholders Protection Corporation pursuant to the provision of Article 265-33, paragraph (1), the financial conditions of the members of the Life Insurance Policyholders Protection Corporation would deteriorate significantly, making it difficult to maintain the credibility of the insurance industry and hence posing the risk of causing serious consequences in the lives of the citizenry and the financial market (limited to the cases where the sum total of the amount of outstanding debts of the Life Insurance Policyholders Protection Corporation as of the date specified by a Cabinet Order and the amount to be specified by a Cabinet Order as the amount of additional debts to be incurred if the Life Insurance Policyholders Protection Corporation should have to finance such costs through borrowings exceeds the amount to be specified by a Cabinet Order taking into consideration the long-term balance of payments of the Life Insurance Policyholders Protection Corporation), provide assistance to the Life Insurance Policyholders Protection Corporation in an amount corresponding to the whole or part of such costs (limited to those required for the Specified Activities) within the amount prescribed by the budget.  - 日本法令外国語訳データベースシステム

第三条　承認事業者が国立大学法人（国立大学法人法第二条第一項に規定する国立大学法人をいう。）、大学共同利用機関法人（同条第三項に規定する大学共同利用機関法人をいう。）又は独立行政法人国立高等専門学校機構から譲渡を受けた特許権若しくは特許を受ける権利（産業技術力強化法（平成十二年法律第四十四号）附則第三条第一項各号に掲げるものに限る。）又は当該特許を受ける権利に基づいて取得した特許権（平成十九年三月三十一日までにされた特許出願（同年四月一日以後にする特許出願であって、特許法第四十四条第二項（同法第四十六条第五項において準用する場合を含む。）の規定により同年三月三十一日までにしたものとみなされるものを除く。）に係るものに限る。）であって承認事業者に属するものについて特許法第百七条第一項の規定により納付すべき特許料、同法第百九十五条第一項若しくは第二項の規定により納付すべき手数料又は工業所有権に関する手続等の特例に関する法律第四十条第一項の規定により納付すべき手数料の納付については、承認事業者を国とみなして特許法第百七条第二項、第百九十五条第四項及び第五項並びに工業所有権に関する手続等の特例に関する法律第四十条第三項及び第四項の規定を適用する。例文帳に追加

Article 3 Concerning the payment of patent fees to be paid pursuant to the provisions of paragraph 1 of Article 107 of the Patent Act, the fees to be paid pursuant to the provisions of paragraph 1 or paragraph 2 of Article 195 of the same Act, or the fees to be paid pursuant to the provisions of paragraph 1 of Article 40 of the Act on Special Provisions of Procedures, etc. concerning Industrial Property Rights, with respect to patent rights or the right to receive a patent (limited to those listed in the items of paragraph 1 of Article 3 of the Supplementary Provisions of Industrial Technology Enhancement Act (Act No. 44 of 2000)) or to patent rights obtained based on the right to receive said patent (limited to those pertaining to patent application filed on or before March 31, 2007 (excluding those filed on or after April 1 of the same year, but deemed, pursuant to the provisions of paragraph 2 of Article 44 of the Patent Act (including those cases that paragraph 5 of Article 46 of the same Act apply mutatis mutandis thereto), to have been filed on or before March 31 of the same year)), the assignment of which rights having been received by an Accredited TLO from a National University Corporation (referring to a National University Corporation provided in paragraph 1 of Article 2 of the National University Corporation Act), an Inter-University Research Institute Corporation (referring to an Inter-University Research Institute Corporation provided in paragraph 3 of the same Article), or from a Institute of National Colleges of Technology [Incorporated Administrative Agency], and said rights belonging to the Accredited TLO, under these conditions the Accredited TLO shall be deemed to be the State and the provisions of paragraph 2 of Article 107, paragraph 4 and paragraph 5 of Article 195 of the Patent Act as well as paragraph 3 and paragraph 4 of Article 40 of the Act on Special Provisions for Procedures, etc. concerning Industrial Property Rights shall be applied.  - 日本法令外国語訳データベースシステム

２　使用者は、前項の規定により休業補償を行つている労働者と同一の事業場における同種の労働者に対して所定労働時間労働した場合に支払われる通常の賃金の、一月から三月まで、四月から六月まで、七月から九月まで及び十月から十二月までの各区分による期間（以下四半期という。）ごとの一箇月一人当り平均額（常時百人未満の労働者を使用する事業場については、厚生労働省において作成する毎月勤労統計における当該事業場の属する産業に係る毎月きまつて支給する給与の四半期の労働者一人当りの一箇月平均額。以下平均給与額という。）が、当該労働者が業務上負傷し、又は疾病にかかつた日の属する四半期における平均給与額の百分の百二十をこえ、又は百分の八十を下るに至つた場合においては、使用者は、その上昇し又は低下した比率に応じて、その上昇し又は低下するに至つた四半期の次の次の四半期において、前項の規定により当該労働者に対して行つている休業補償の額を改訂し、その改訂をした四半期に属する最初の月から改訂された額により休業補償を行わなければならない。改訂後の休業補償の額の改訂についてもこれに準ずる。例文帳に追加

(2) In the event that the per capita average monthly amount of ordinary wages payable in the period of January through March, April through June, July through September, or October through December, respectively (any such period being referred to hereinafter as a "quarter"), for the number of the prescribed working hours for a worker at the same workplace and engaged in the same type of work as the worker receiving compensation for absence from work pursuant to the preceding paragraph (or, for a workplace where less than 100 workers are ordinarily employed, the average monthly amount during the quarter per worker of compensation paid every month in the industry to which that workplace belongs, as provided in the Monthly Labor Survey compiled by the Ministry of Health, Labour and Welfare; hereinafter whichever amount applies shall be referred to as the "average compensation amount") exceeds 120 percent of the average compensation amount during the quarter in which the worker in question suffered the injury or illness in the engagement of the employment, or falls below 80 percent of that same amount, the employer shall adjust the amount of compensation for absence from work which is payable to the worker in question pursuant to the preceding paragraph in accordance with such rate of increase or decrease in the second quarter following the quarter in which the increase or decrease occurred; and the employer shall make compensation for absence from work of such adjusted amount from the first month of the quarter in which such adjustment takes effect. Thereafter, adjustment to the previously adjusted amount of compensation for absence from work shall be made in the same manner.  - 日本法令外国語訳データベースシステム

二　一月から三月まで、四月から六月まで、七月から九月まで及び十月から十二月までの各区分による期間（以下この条において「四半期」という。）ごとの平均給与額（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一箇月平均額をいう。以下この号において同じ。）が、算定事由発生日の属する四半期（この号の規定により算定した額（以下この号において「改定日額」という。）を休業給付基礎日額とすることとされている場合にあつては、当該改定日額を休業補償給付等の額の算定の基礎として用いるべき最初の四半期の前々四半期）の平均給与額の百分の百十を超え、又は百分の九十を下るに至つた場合において、その上昇し、又は低下するに至つた四半期の翌々四半期に属する最初の日以後に支給すべき事由が生じた休業補償給付等については、その上昇し、又は低下した比率を基準として厚生労働大臣が定める率を前条の規定により給付基礎日額として算定した額（改定日額を休業給付基礎日額とすることとされている場合にあつては、当該改定日額）に乗じて得た額を休業給付基礎日額とする。例文帳に追加

(ii) Where the average salary amount (meaning the average monthly 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) per period categorized as January to March, April to June, July to September, and October to December (hereinafter referred to as a "quarter" in this Article) has exceeded 110 percent or fallen below 90 percent of the average salary for the quarter containing the day of the occurrence of the grounds for calculation (in cases where the amount calculated pursuant to the provision of this item (hereinafter referred to as the "revised daily amount" in this item) is regarded as the basic daily temporary absence from work benefit amount, the quarter two quarters before the first quarter for which said revised basic daily amount is to be used as the basis for calculating the amount of temporary absence from work compensation benefits, etc.), in relation to the temporary absence from work compensation benefits, etc. for which grounds for payment arise on or after the first day contained in the quarter two quarters after the quarter in which such increase or decrease has occurred, the basic daily temporary absence from work benefit amount shall be the amount obtained by multiplying the amount calculated as the basic daily benefit amount pursuant to the provision of the preceding Article (in cases where a revised daily amount is regarded as the basic daily temporary absence from work benefit amount, said revised daily amount) by a rate specified by the Minister of Health, Labour and Welfare based on that rate of increase or decrease.  - 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

第六十一条　政府は、当分の間、障害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年金の額（当該障害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）及び当該障害年金に係る障害年金前払一時金の額（当該障害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）の合計額が第五十八条第一項の表の上欄に掲げる当該障害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年金差額一時金を支給する。例文帳に追加

Article 61 (1) Where a person entitled to the right to receive a disability pension has died, if the total of the amount of the disability pension paid to said person (for the part of said disability pension paid for the period until July of the fiscal year containing said day on which the person died (in cases where the month containing the day on which the person died falls in 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 pension advance lump sum payment pertaining to said disability pension paid to said person (in cases where the grounds for the payment of said disability 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 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 table in Article 58, paragraph (1) corresponding to the grade of disability pertaining to the relevant disability 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 containing 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 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

４　非居住者又は外国法人が、平成十年四月一日から平成二十年三月三十一日までの間に発行された一般民間国外債の利子の支払を受ける場合において、その支払を受けるべき利子につきこの項の規定の適用を受けようとする旨、その者の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地その他財務省令で定める事項を記載した申告書（以下この条において「非課税適用申告書」という。）を、その支払を受ける際、その利子の支払をする者（当該利子の支払が支払の取扱者で政令で定めるもの（以下この項、第七項及び第十一項において「支払の取扱者」という。）を通じて行われる場合には、当該支払の取扱者及び利子の支払をする者）を経由してその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、その支払を受ける利子については、所得税を課さない。ただし、当該利子のうち、国内に恒久的施設を有する非居住者が支払を受けるものでその者の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。例文帳に追加

(4) Where a nonresident or foreign corporation receives payment of interest on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008, and the nonresident or foreign corporation has submitted, upon receiving payment of interest, a written application stating that he/she or it seeks the application of the provision of this paragraph with respect to the interest receivable, as well as his/her or its name and his/her domicile or residence or the location of its head office or principal office, each of which is located outside Japan, and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a "written application for tax exemption"), via the person who pays the interest (in the case where the said interest is paid via a person in charge of handling payment specified by a Cabinet Order (hereinafter referred to in this paragraph, paragraph (7) and paragraph (11) as a "person in charge of handling payment"), submission shall be made via the said person in charge of handling payment and the person who pays the interest), to the competent district director having jurisdiction over the place for tax payment pursuant to the provision of Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment), income tax shall not be imposed on the interest to be received; provided, however, that this shall not apply to such interest to be paid to a nonresident having permanent establishments in Japan, which is attributed to a business conducted by such nonresident or which is otherwise specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

２２　平成十一年四月一日以後に個人又は法人に対し国内において特定振替国債等の償還金又は利息の支払の取扱いをする者（当該支払の取扱いをする者が外国仲介業者である場合には、当該特定振替国債等に係る当該外国仲介業者の前項に規定する特定振替機関等とする。以下この項において「支払の取扱者」という。）は、その償還金又は利息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償還金又は利息の額その他の財務省令で定める事項を記載した調書（次項から第二十五項までにおいて「特定振替国債等の償還金等の支払調書」という。）を、その支払をした日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の取扱者の営業所等でその償還金又は利息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、その支払を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

(22) Where a person handles, in Japan on or after April 1, 1999, payment of redemption money or interest on specified book-entry transfer national government bonds, etc. to an individual or corporation (hereinafter referred to in this paragraph as the "person in charge of handling payment"; in the case where the person who handles the said payment is a foreign intermediary, the person in charge of handling payment shall be the specified book-entry transfer institution, etc. prescribed in the preceding paragraph that is related to the said foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.), the person in charge of handling payment shall, for each person who receives payment of redemption money or interest, submit a report stating the name and address of the person who receives payment, the paid amount of redemption money or interest 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 the next paragraph to paragraph (25) as a "report of payment of redemption money, etc. of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the business office, etc. of the person in charge of handling payment where the affairs for payment of redemption money, etc. 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 made (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 made).  - 日本法令外国語訳データベースシステム

第六十八条の八十八　連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外関連者（外国法人で、当該連結法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第五項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち第六十六条の四第一項に規定する政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該連結法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該連結法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該連結事業年度の連結所得に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。例文帳に追加

Article 68-88 (1) Where a consolidated corporation has, in each consolidated business year beginning on or after April 1, 2002, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said consolidated corporation (meaning a foreign corporation that has a relationship with the said consolidated corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (5) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said consolidated corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order prescribed in Article 66-4(1); hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said consolidated corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said consolidated corporation's consolidated income for the said consolidated business year, the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price.  - 日本法令外国語訳データベースシステム

第百五条　新銀行法第十九条第二項及び第三項（同条第二項に規定する中間業務報告書に係る部分を除く。）（これらの規定を新長期信用銀行法第十七条等において準用する場合を含む。）並びに新銀行法第二十一条第一項から第三項まで（これらの規定を新長期信用銀行法第十七条等において準用する場合を含む。）の規定並びに新銀行法第二十条第二項及び第五十二条の十一（同条第一項に規定する中間業務報告書に係る部分を除く。）（これらの規定を新長期信用銀行法第十七条において準用する場合を含む。）並びに新銀行法第五十二条の十二並びに第五十二条の十三第一項及び第二項（これらの規定を新長期信用銀行法第十七条において準用する場合を含む。）の規定は、銀行等又は銀行持株会社等の平成十年四月一日以後に開始する営業年度又は事業年度に係るこれらの規定に規定する書類について適用し、銀行等又は銀行持株会社等の同日前に開始した営業年度又は事業年度に係る貸借対照表その他の書類については、なお従前の例による。例文帳に追加

Article 105 (1) The provisions of Article 19(2) and (3) of the New Banking Act (excluding the part pertaining to interim business report referred to in Article 19(2) of the New Banking Act) (including the cases where these provisions are applied mutatis mutandis pursuant to Article 17 of the New Long-Term Credit Bank Act, etc.) and Article 21(1) to (3) inclusive(including the cases where these provisions are applied mutatis mutandis pursuant to Article 17 of the New Long-Term Credit Bank Act, etc.), the provisions of Article 20(2) and Article 52-11 (excluding the part pertaining to interim business report referred to in Article 52-11(1) of the New Banking Act) of the New Banking Act (including the cases where these provisions are applied mutatis mutandis pursuant to Article 17 of the New Long-Term Credit Bank Act, etc.) and the provisions of Article 52-12 and Article 52-13(1) and (2) of the New Banking Act (including the cases where these provisions are applied mutatis mutandis pursuant to Article 17 of the New Long-Term Credit Bank Act, etc.) shall apply to documents referred to in these provisions of a Bank, etc. or Bank Holding Company, etc. pertaining to the Business Year or fiscal year starting on or after April 1, 1998, and the provisions then in force shall remain applicable to the balance sheet or other documents of a Bank, etc. or Bank Holding Company, etc. pertaining to the Business Year or fiscal year starting before that date.  - 日本法令外国語訳データベースシステム

二　第一条中保険業法第百十八条の改正規定、同法第百九十九条の改正規定（「設ける」を「設けなければならない」に改める部分に限る。）、同法第二百四十五条の改正規定、同法第二百四十七条第一項の改正規定、同法第二百五十条の改正規定（同条第一項中「保険会社は」を「保険会社等又は外国保険会社等は」に改める部分及び「第二百十条第一項」の下に「及び第二百七十二条の二十九」を加える部分、同条第二項中「保険会社」を「保険会社等又は外国保険会社等」に改める部分、同条第四項中「第一項の保険会社は、外国保険会社等以外の会社であるときは」を「第一項の場合において、保険会社等にあっては」に改める部分、「第百三十六条第一項」の下に「（第二百七十二条の二十九において準用する場合を含む。）」を加える部分及び「外国保険会社等であるときは」を「外国保険会社等にあっては」に改める部分並びに同条第五項中「保険会社」を「保険会社等又は外国保険会社等」に改める部分を除く。）、同法第二百五十四条の改正規定（同条第四項中「補償対象保険金支払業務」の下に「及び特定補償対象契約解約関連業務」を加える部分に限る。）、同法第二百五十五条の二の改正規定（同条第三項中「補償対象保険金支払業務」の下に「及び特定補償対象契約解約関連業務」を加える部分に限る。）、同法第二百六十七条の改正規定、同法第二百七十条の三の改正規定、同法第二百七十条の五第二項第一号の改正規定及び同法第二百七十条の六の八第二項の改正規定並びに同法附則第一条の二の十三の改正規定（同条に一項を加える部分を除く。）、同法附則第一条の二の十四の改正規定及び同条を同法附則第一条の二の十五とし、同法附則第一条の二の十三の次に一条を加える改正規定並びに第三条中金融機関等の更生手続の特例等に関する法律第四百四十条の改正規定及び同法第四百四十五条の改正規定　平成十八年四月一日例文帳に追加

(ii) In Article 1, the provision revising Article 118 of the Insurance Business Act, the provision revising Article 199 of that Act (limited to the segment replacing the term "establish" with "shall establish"), the provision revising Article 245 of that Act, the provision revising Article 247, paragraph (1) of that Act, the provision revising Article 250 of that Act (limited to the segment replacing the term "Insurance Company" in paragraph (1) of that Article with "Insurance Company, etc. or Foreign Insurance Company, etc.," the segment adding the term "and Article 272-29" after the term "Article 210, paragraph (1)" in that paragraph, the segment replacing the term "Insurance Company" in paragraph (2) of that Article with "Insurance Company, etc. or Foreign Insurance Company, etc.," the segment replacing the term "the Insurance Company set forth in paragraph (1), when it is not a Foreign Insurance Company, etc." in paragraph (4) of that Article with "in the case referred to in paragraph (1), in the Insurance Company, etc.," the segment adding the term "(including the cases where it is applied mutatis mutandis pursuant to Article 272-29)" after the term "Article 136, paragraph (1)" in that paragraph, the segment replacing the term "when it is a Foreign Insurance Company, etc." in that paragraph with "in the Insurance Company, etc." and the segment replacing the term "Insurance Company" in paragraph (5) of that Article with "Insurance Company, etc. or Foreign Insurance Company, etc."), the provision revising Article 254 of that Act (limited to the segment adding the term "and businesses related to the termination of specified covered contracts" after the term "the covered insurance claims payment business" in paragraph (4) of that Article), the provision revising Article 255-2 of that Act (limited to the segment adding the term "and businesses related to the termination of specified covered contracts" after the term "the covered insurance claims payment business" in paragraph (3) of that Article), the provision revising Article 267 of that Act, the provision revising Article 270-3 of that Act, the provision revising Article 270-5, paragraph (2), item (i) of that Act and the provision revising Article 270-6-8, paragraph (2) of that Act, and the provision revising Article 1-2-14 of the Supplementary Provisions to that Act and the provision changing the number of that Article into Article 1-2-15 of the Supplementary Provisions to that Act and adding an Article after Article 1-2-13 of the Supplementary Provisions to that Act; and in Article 3, the provision revising Article 440 of the Act on Special Treatment of Corporate Reorganization Proceedings and Other Insolvency Proceedings of Financial Institution, etc. and the provision revising Article 445 of that Act: 1 April 2006.  - 日本法令外国語訳データベースシステム

三　第四条の規定並びに第七条中中小企業の創造的事業活動の促進に関する臨時措置法第九条の改正規定並びに附則第四条から第六条までの規定、附則第十五条中激甚災害に対処するための特別の財政援助等に関する法律（昭和三十七年法律第百五十号）第十三条の改正規定、附則第十六条の規定、附則第十八条中中小小売商業振興法（昭和四十八年法律第百一号）第五条の二の改正規定、附則第二十条中中小企業における労働力の確保及び良好な雇用の機会の創出のための雇用管理の改善の促進に関する法律（平成三年法律第五十七号）第十一条の改正規定、附則第二十三条中中小企業流通業務効率化促進法（平成四年法律第六十五号）第八条の改正規定、附則第二十五条中エネルギー等の使用の合理化及び再生資源の利用に関する事業活動の促進に関する臨時措置法（平成五年法律第十八号）第二十二条の改正規定、附則第二十六条、第二十七条及び第二十九条の規定、附則第三十条中中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律（平成十年法律第九十二号）第二十五条の改正規定、附則第三十一条中新事業創出促進法（平成十年法律第百五十二号）第二十一条の改正規定、附則第三十二条中中小企業経営革新支援法（平成十一年法律第十八号）第七条、第十二条及び附則第三条の改正規定、附則第三十四条中産業活力再生特別措置法（平成十一年法律第百三十一号）第二十五条及び第二十七条の改正規定、附則第三十五条中中央省庁等改革関係法施行法第九百二条の改正規定並びに附則第三十六条の規定　平成十二年四月一日例文帳に追加

(iii) Revised provisions of Article 9 of the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium sized Enterprises in the Provisions of Article 4 and Article 7; revised provisions of Article 13 of the Act on Special Financial Support to Deal with Designated Disasters of Extreme Severity (Act No. 150 of 1962) in Supplementary Provisions Article 4 through Article 6 and Supplementary Provisions Article 15; revised provisions of Article 5-2 of the Small and Medium sized Retail Business Promotion Act (Act No. 101 of 1973) in Supplementary Provisions Article 16 Supplementary Provisions Article 18; revised provisions Article 11 of the Act on the Promotion of Improvement of Employment Management in Small and Medium sized Enterprises for Securing Manpower and Creating Quality Jobs (Act No. 57 of 1991) in Supplementary Provisions Article 20; revised provisions of Article 8 of the Act on the Promotion of Efficient Distribution Systems in Small and Medium Enterprises (Act No. 65 of 1992) in Supplementary Provisions Article 23; revised provisions of Article 22 of the Act on Temporary Measures to Promote Business Activities for the Rational use of Energy and the Utilization of Recycled Resources (Act No. 18 of 1993) Concerning Streamlining the Usage of Energy and the Promotion of Business Activities and the Utilization of Renewal Resources in Supplementary Provisions Article 25; revised provisions of Article 25 of the Act on the Improvement and Vitalization of City Centers (Act No. 92 of 1998) in the provisions of Supplementary Provisions Article 26, Article 27 and Article 29 and Supplementary Provisions Article 30; revised provisions of Article 21 of Act on Facilitating the Creation of New Business of Supplementary Provisions Act 31 (Act No. 152 of 1998) in Supplementary Provisions Article 31; revised provisions of Article 7, Article 12 and Supplementary Provisions Article 3 of Act on Supporting Business Innovation of Small and Medium Sized Enterprises in Supplementary Provisions Article 31 (Act No. 18 of 1999) in Supplementary Provisions Article 32; revised provisions of Article 25 and Article 27 of the Act on Special Measures for Industrial Revitalization (Act No. 131 of 1999) in Supplementary Provisions Article 34; revised provisions of Article 902 and provisions of Supplementary Provisions Article 36 of the Act for Enforcement of the Act on Central Government, etc. Innovation in Supplementary Provisions Article 35; and the provisions of Supplementary Provisions Article 36: April 1, 2000  - 日本法令外国語訳データベースシステム

７　非居住者又は外国法人が、平成十年四月一日から平成二十年三月三十一日までの間に発行された一般民間国外債のうち特定民間国外債であつて支払の取扱者に政令で定めるところにより保管の委託をしているものにつきその利子の支払を受ける場合において、当該保管の委託を受けている支払の取扱者（以下この項において「保管支払取扱者」という。）で当該特定民間国外債の利子の受領の媒介、取次ぎ又は代理（以下この項において「媒介等」という。）をするものが、その媒介等に基づきその利子の交付を受けるときまでに、その利子（第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。）の支払を受けるべき者につき次の各号に掲げる場合の区分に応じ当該各号に定める事項その他財務省令で定める事項（以下この項及び第十四項において「利子受領者情報」という。）をその利子の支払をする者に対し（その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し）通知をし、かつ、その利子の支払をする者が、その利子の支払を行う際その利子の支払を受けるべき者に関する事項その他の財務省令で定める事項を記載した書類（当該保管支払取扱者から通知をされた利子受領者情報に基づき記載されたものに限る。第九項及び第十四項において「利子受領者確認書」という。）を作成し、これをその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、当該非居住者又は外国法人は、その支払を受けるべき利子につき第四項の規定による非課税適用申告書の提出をしたものとみなす。例文帳に追加

(7) Where a nonresident or foreign corporation receives payment of interest on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008, which fall under the category of specified foreign-issued company bonds and for which the nonresident or foreign corporation has, pursuant to the provision of a Cabinet Order, entrusted custody with the person in charge of handling payment, if [1] the said person in charge of handling payment thus entrusted with custody (hereinafter referred to in this paragraph as the "person in charge of handling custody and payment") who provides intermediary, brokerage or agent services (hereinafter referred to in this paragraph as the "intermediary services, etc.") for the receipt of interest on the said specified foreign-issued company bonds has, before receiving the delivery of such interest in the course of the intermediary services, etc., given notice of the matters specified in each of the following items for the category listed in the relevant item and any other matters specified by an Ordinance of the Ministry of Finance with respect to the person who is to receive the interest (excluding interest subject to the provision of Article 3-3(3) or (6); hereinafter the same shall apply in this paragraph) (these matters hereinafter referred to in this paragraph and paragraph (14) as "interest recipient information"), to the person who pays the interest (in the case where the interest is delivered via another person in charge of handling payment with whom the said person in charge of handling custody and payment has further entrusted custody, notice shall be given to the person who pays the interest via such other person in charge of handling payment), and [2] the person who pays the interest has, upon payment of the interest, prepared a document stating the matters concerning the person who is to receive the interest and any other matters specified by an Ordinance of the Ministry of Finance (limited to a document prepared based on the information on the interest recipient provided by the said person in charge of handling custody and payment; referred to in paragraph (9) and paragraph (14) as the "interest recipient confirmation document"), and submitted it to the competent district director having jurisdiction over the place for tax payment prescribed in Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption pursuant to the provision of paragraph (4) with respect to the interest receivable thereby:  - 日本法令外国語訳データベースシステム

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

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

１８　平成十一年四月一日以後に国内において特定振替国債等の償還（買入消却を含む。以下この項において同じ。）又は利息（第十二項に規定する分離利息振替国債に係るものに限る。以下この条において同じ。）の支払によりその償還金（買入消却が行われる場合にあつては、その買入れの対価。以下この条において同じ。）又は利息の支払を受ける者（法人税法別表第一に掲げる法人その他の政令で定めるものを除く。）は、その者の氏名又は名称及び住所その他の財務省令で定める事項を記載した告知書を、その償還又は利息の支払を受ける際、その償還金又は利息の支払の取扱者に（当該支払の取扱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おいて、当該外国仲介業者が外国間接口座管理機関において当該特定振替国債等の振替記載等を受けるときは当該外国仲介業者及び当該外国間接口座管理機関とし、当該外国仲介業者が他の外国再間接口座管理機関において当該特定振替国債等の振替記載等を受けるときは当該外国仲介業者、当該特定振替国債等の振替記載等に係る他の外国再間接口座管理機関及び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とする。）を経由して当該外国仲介業者（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の営業所等の長に）提出しなければならない。この場合において、当該告知書の提出をする者は、当該支払の取扱者にその者の確認書類を提示しなければならないものとし、当該支払の取扱者は、当該告知書に記載されている氏名又は名称及び住所を当該確認書類により確認しなければならないものとする。例文帳に追加

(18) Where, in Japan on or after April, 1, 1999, a person (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act and any other person specified by a Cabinet Order) receives, due to the redemption (including retirement by purchase; hereinafter the same shall apply in this paragraph) of specified book-entry transfer national government bonds, etc., payment of redemption money (or a consideration for the purchase in the case of retirement by purchase; hereinafter the same shall apply in this Article), or receives, due to interest payment pertaining to specified book-entry transfer national government bonds, etc. (limited to interest on coupon-only book-entry transfer national government bonds prescribed in paragraph (12); hereinafter the same shall apply in this Article), payment of interest, such person shall, upon receiving the redemption or interest payment, submit a written notice stating the person's name and address and any other matters specified by an Ordinance of the Ministry of Finance to the person in charge of handling payment of redemption money or interest (in the case where the said person in charge of handling payment is a foreign intermediary, submission shall be made via the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution, and the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through a foreign indirect account management institution, submission shall be made via the said foreign intermediary and the said foreign indirect account management institution; in the case where the said foreign intermediary is a foreign further indirect account management institution, and the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through another foreign further indirect account management institution, submission shall be made via [1] the said foreign intermediary, [2] such other foreign further 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., and [3] 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.) to the head of the business office, etc. of the specified book-entry transfer institution 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 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.) In this case, the person who submits the said written notice shall present the person's identification document to the said person in charge of handling payment, and the said person in charge of handling payment shall confirm, by the said identification document, the person's name and address stated in the written notice.  - 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