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外国人のの部分一致の例文一覧と使い方

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例文

(1) 法第21条に基づく登録願書については,出願の援用する条約国において出願したのが出願自身か,その法律上の代表者又は譲受と主張する者かを問わず,条約国において行われた当該意匠に係る最初の出願である旨の宣言を含まなければならず,外国出願をしたか又は法第21条(4)に基づいているとみなされる条約国名,及びその公式出願日を特記しなければならない。例文帳に追加

(1) An application for registration under section 21 of the Act shall contain a declaration that the application in a convention country upon which the applicant relies is the first application made in a convention country in respect of the design, whether by the applicant or by any person of whom he claims to be the legal representative or assignee, and shall specify the convention country in which the foreign application was made, or is deemed under section 21(4) of the Act to have been made, and the official date thereof. - 特許庁

ホ 金融商品取引業者であつた個が第五十二条第一項の規定により第二十九条の登録を取り消されたことがある場合若しくは金融商品仲介業者であつた個が第六十六条の二十第一項の規定により第六十六条の登録を取り消されたことがある場合又はこの法律に相当する外国の法令の規定により当該外国において受けていた同種類の登録(当該登録に類する許可その他の行政処分を含む。)若しくは第六十条第一項の許可と同種類の許可(当該許可に類する許可その他の行政処分を含む。)を取り消されたことがある場合において、その取消しの日から五年を経過しない者例文帳に追加

(e) when an individual that was a Financial Instruments Business Operator has had his/her registration under Article 29 rescinded under the provisions of Article 52(1), when an individual that was a Financial Instruments Intermediary Service Provider has had his/her registration under Article 66 rescinded under the provisions of Article 66-20(1), or when such an individual had obtained registration of the same kind or a license of the same kind as a license under Article 60(1) in a foreign state under the provisions of laws and regulations of said foreign state equivalent to this Act and has had the registration (including permission or other administrative dispositions similar to said registration) or the permission (including permission or other administrative dispositions similar to said permission) rescinded, a person for whom five years have not passed since the date of the rescission;  - 日本法令外国語訳データベースシステム

5 第一項各号に掲げる内国法は、当該内国法に係る特定外国子会社等の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から二月を経過する日を含む各事業年度の確定申告書(法税法第二条第三十一号に規定する確定申告書をいう。次項において同じ。)に添付しなければならない。例文帳に追加

(5) A domestic corporation listed in each item of paragraph (1) shall attach a balance sheet and profit and loss statement for each business year regarding the specified foreign subsidiary company, etc. related to the said domestic corporation as well as any other documents specified by an Ordinance of the Ministry of Finance, to its final return form (meaning a final return form prescribed in Article 2(xxxi) of the Corporation Tax Act; the same shall apply in the next paragraph) for the business 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

第四十一条の二 審査会は、第四十九条の四第二項又は第三項の規定に基づき第四十六条の十二第一項、第四十九条の三第一項若しくは第二項又は第四十九条の三の二第一項若しくは第二項の規定による権限を行使した場合において、必要があると認めるときは、その結果に基づき、公認会計士、外国公認会計士若しくは監査法の第二条第一項の業務、外国監査法等の同項の業務に相当すると認められる業務又は日本公認会計士協会の事務の適正な運営を確保するため行うべき行政処分その他の措置について内閣総理大臣に勧告することができる。例文帳に追加

Article 41-2 The Board may, when it has exercised its authority under the provisions of Article 46-12(1), Article 49-3(1) or (2) or Article 49-3-2(1) or (2) based on the provisions of Article 49-4(2) or (3) and finds it necessary, make recommendations to the Prime Minister concerning an administrative actions or any other measure to be taken in order to assure proper operations of the services set forth in Article 2(1) provided by a certified public accountant, foreign certified public accountant or audit corporation, the services that are found to correspond to those set forth in the same paragraph provided by a foreign audit firm, etc., or the affairs of the Japanese Institute of Certified Public Accountants, based on the result of such exercise of authority.  - 日本法令外国語訳データベースシステム

例文

7 第四十条から第四十二条第一項までの規定は、前項の規定による収容に準用する。この場合において、第四十条中「前条第一項の収容令書」とあるのは「第十三条第六項の収容令書」と、「容疑者」とあるのは「仮上陸の許可を受けた外国」と、「容疑事実の要旨」とあるのは「収容すべき事由」と、第四十一条第一項中「三十日以内とする。但し、主任審査官は、やむを得ない事由があると認めるときは、三十日を限り延長することができる。」とあるのは「第三章に規定する上陸の手続が完了するまでの間において、主任審査官が必要と認める期間とする。」と、同条第三項及び第四十二条第一項中「容疑者」とあるのは「仮上陸の許可を受けた外国」と読み替えるものとする。例文帳に追加

(7) The provisions of Articles 40, 41 and Article 42, paragraph (1) shall apply mutatis mutandis to the detention pursuant to the provisions of the preceding paragraph. In this case, "the written detention order set forth in paragraph (1) of the preceding Article" in Article 40 shall be deemed to be replaced with "the written detention order set forth in Article 13, paragraph (6)"; "the suspect" with "the alien granted permission for provisional landing"; and "the summary of the suspected offense" with "grounds for detention", respectively. In Article 41, paragraph (1), "shall be within 30 days. However, if a supervising immigration inspector finds that there are unavoidable reasons, he/she may extend such period for only a further 30 days" shall be deemed to be replaced with "for a period of time preceding the completion of procedures for landing provided for in Chapter III which the supervising immigration inspector finds to be necessary"; and in paragraph (3) of the same Article and Article 42, paragraph (1), "a suspect" shall be deemed to be replaced with "an alien granted permission for provisional landing".  - 日本法令外国語訳データベースシステム


例文

3 主任審査官は、前二項の規定にかかわらず、これらの規定により船舶等の長又はその船舶等を運航する運送業者が負うべき責任と費用の負担のうち、第十三条の二第一項の規定によりとどまることができる場所として法務省令で定める施設(第六十一条の七の六において「出国待機施設」という。)の指定を受けている第一項第一号に該当する外国を当該指定に係る施設にとどめておくことに伴うものについては、有効な旅券で日本国領事官等の査証を受けたものを所持する外国に係るものに限り、その全部又は一部を免除することができる。例文帳に追加

(3) Notwithstanding the provisions of the preceding two paragraphs, concerning the expense and responsibility born by the captain of a vessel or aircraft or the carrier who operates the vessel or aircraft, a supervising immigration inspector may exempt the captain or the carrier from all or part of the expenses and responsibility arising from keeping a foreign national who falls under paragraph (1), item (i) at a facility (referred to as a " departure waiting facility" in Article 61-7-6) designated as provided by Ordinance of the Ministry of Justice as a place to stay pursuant to the provisions of Article 13-2, paragraph (1), provided that the foreign national concerned possesses a valid passport with a visa issued by a Japanese consular officer.  - 日本法令外国語訳データベースシステム

ロ 申請が次のいずれにも該当する本邦の機関との契約(当該機関が申請に対して月額二十万円以上の報酬を支払う義務を負うことが明示されているものに限る。以下この号において「興行契約」という。)に基づいて演劇等の興行に係る活動に従事しようとするものであること。ただし、主として外国の民族料理を提供する飲食店(風俗営業等の規制及び業務の適正化等に関する法律(昭和二十三年法律第百二十二号。以下「風営法」という。)第二条第一項第一号又は第二号に規定する営業を営む施設を除く。)を運営する機関との契約に基づいて月額二十万円以上の報酬を受けて当該飲食店において当該外国の民族音楽に関する歌謡、舞踊又は演奏に係る活動に従事しようとするときは、この限りでない。例文帳に追加

(b) The applicant must engage in theatrical or musical performances based on a contract (limited to one that clearly specifies that the organization concerned bears the obligation of making a payment of at least 200,000 yen per month to the applicant; hereinafter referred to as "performance contract" in this item) with an organization in Japan which fulfills all of the following requirements. However, this shall not apply to cases where the applicant is to engage in musical performances of ethnic music at an ethnic restaurant other than the restaurants classified as places operating an entertainment business prescribed in Article 2, paragraph (1), item (i) or (ii) of the Act on Control and Improvement of Amusement and Entertainment Business (Act No. 122 of 1948) (hereinafter referred to as "Entertainment Business Law") with receipt of reward of at least 200,000 yen per month based on a contract with an organization which manages the restaurant concerned.  - 日本法令外国語訳データベースシステム

第百八十四条の十七 国際特許出願の出願は、日本語特許出願にあつては第百八十四条の五第一項、外国語特許出願にあつては第百八十四条の四第一項及び第百八十四条の五第一項の規定による手続をし、かつ、第百九十五条第二項の規定により納付すべき手数料を納付した後、国際特許出願の出願以外の者は、国内書面提出期間(第百八十四条の四第一項ただし書の外国語特許出願にあつては、翻訳文提出特例期間)の経過後でなければ、国際特許出願についての出願審査の請求をすることができない。例文帳に追加

Article 184-17 A request for an examination of an international patent application shall not be allowed unless, for an applicant of the international patent application, the procedure under Article 184-5 in the case of a patent application in Japanese language or the procedures under Article 184-4(1) and 184-5(1) in the case of a patent application in foreign language have been taken and the fee payable under Article 195(2) has been paid, and, for any person who is not the applicant of the international patent application, the Time Limit for the Submission of National Documents (in the case of a patent application in foreign language under the proviso to Article 184-4(1), the Special Time Limit for the Submission of Translation) has lapsed.  - 日本法令外国語訳データベースシステム

平成21年における新規入国者全体に占める,就労を目的とする在留資格による新規入国者数の割合は0.9%である。 なお,就労を目的とする在留資格には含まれないが,「日本の配偶者等」や「定住者」など身分又は地位により在留資格を付与されている者は在留活動に制限が設けられておらず,また,旅行を目的としつつその資金に充当するための就労が可能なワーキング・ホリデー制度の利用者,大学教育の一環として我が国の企業に受け入れられて就業体験をする,いわゆるインターンシップ制度を利用する外国の大学生及び資格外活動の許可を受けた留学生等も同許可の範囲内で就労が認められているので,実際に働くことのできる外国人の割合は更に大きなものとなる.例文帳に追加

The statuses of residence ofSpouse or Child of Japanese National” and “Long-term Resident”, which are not included in the status of residence for employment purposes, have no restrictions on activities during the stay in Japan. Foreign nationals who fall under any of the following are also allowed to work within the limit permitted: those whose status of residence is basically for travel but permits work to cover travel expenses under the working holiday system, foreign college students in internship programs which enable them to gain work experience in a Japanese company as part of their college education, and foreign students who are permitted to conduct an activity other than those permitted by the status of residence previously granted. Therefore, it is assumed that the proportion of foreign nationals permitted to work in Japan could be larger.  - 特許庁

例文

2 会社は、社債、株式等の振替に関する法律(平成十三年法律第七十五号)第百五十一条第一項又は第八項の規定による通知に係る株主のうちの前項各号に掲げる者が各自有する株式のすべてについて同法第百五十二条第一項の規定により株主名簿に記載し、又は記録することとした場合に外国等議決権割合が三分の一以上となるときは、外国等議決権割合が三分の一以上とならないように当該株式の一部に限つて実質株主名簿に記載し、又は記録する方法として総務省令で定める方法に従い記載し、又は記録することができる株式以外の株式については、同項の規定にかかわらず、同項の規定による実質株主名簿の記載又は記録をしてはならない。例文帳に追加

(2) In cases where it makes the "ratio of voting rights of foreign nationals, etc." reach or exceed one-third to register or record all shares on the Company's shareholders list pursuant to the provisions of Article 152 paragraph (1) or paragraph (8) of the Act on Transfer of Bonds, Shares, etc. (Act No. 75 of 2001), by those persons listed in any of the items in the preceding paragraph who are the shareholders pertaining to the notice as provided for under Article 151 paragraph (1) or paragraph (8) of the same act, the Company shall not register on its substantial shareholders list, notwithstanding the provisions of the same paragraph, those shares except such shares which may be registered in the manner stipulated in the applicable Ordinance of MIC by which only part of such shares are entered on its substantial shareholders list so that the "ratio of voting rights of foreign nationals, etc." does not reach or exceed one-third.  - 日本法令外国語訳データベースシステム

例文

一 外国が事業年度終了の時において法税法第六十一条の三第一項第一号に規定する売買目的有価証券に該当する分離振替国債(法第六十七条の十七第一項に規定する分離振替国債をいう。以下この条において同じ。)を有する場合において、当該分離振替国債に係る法税法第六十一条の三第二項に規定する評価損が生じたとき。 当該評価損に相当する金額例文帳に追加

(i) Where a foreign corporation holds book-entry transfer national government bonds in separate trading (meaning book-entry transfer national government bonds in separate trading prescribed in Article 67-17(1) of the Act; hereinafter the same shall apply in this Article) that falls under the category of securities for buying and selling prescribed in Article 61-3(1)(i) of the Corporation Tax Act at the end of a business year, and when any valuation loss prescribed in Article 61-3(2) of the Corporation Tax Act has been incurred for the said book-entry transfer national government bonds in separate trading: The amount equivalent to the said valuation loss  - 日本法令外国語訳データベースシステム

第十一条 法である再生債務者について再生手続開始の決定があったときは、裁判所書記官は、職権で、遅滞なく、再生手続開始の登記を再生債務者の各営業所又は各事務所(法令の規定により当該営業所又は事務所の所在地における登記において登記すべき事項として当該法を代表する者が定められているものに限る。)の所在地の登記所に嘱託しなければならない。ただし、再生債務者が外国会社であるときは、日本における各代表者(日本に住所を有するものに限る。)の住所地(日本に営業所を設けた外国会社にあっては、当該各営業所の所在地)の登記所に嘱託しなければならない。例文帳に追加

Article 11 (1) Where a an order of commencement of rehabilitation proceedings is made against the rehabilitation debtor who is a juridical person, a court clerk, by his/her own authority, without delay, shall commission the registry office having jurisdiction over the location of each business office or other office of the rehabilitation debtor (limited to such office for which a person who serves as a representative person of the juridical person is designated as one of the matters to be registered at the location of the business office or other office in question) to make a registration of the commencement of rehabilitation proceedings; provided, however, that if the rehabilitation debtor is a foreign company, such commission shall be made to the registry office having jurisdiction over the domicile of its representative person for Japan (limited to one who has a domicile in Japan) (in the case of a foreign company that has business offices in Japan, the location of each such business office).  - 日本法令外国語訳データベースシステム

(9) スロバキア共和国に対して拘束力を有する国際条約又は国際協定に従いその締約国又は外国出願が秘密保全を請求する特許出願,欧州特許出願及び国際出願は,特別規則に基づいて,秘密保全の対象であるとみなされる。締約国を代理して行為するものでない外国出願は,出願の対象が締約国によって守秘対象とされていることを証明し,スロバキア共和国での出願についての締約国の許可書を提出し,また,スロバキア共和国の領域内で当該出願が守秘されることの結果として生じることがある被害その他金銭的損害についての補償請求の放棄宣言書を添付しなければならない。例文帳に追加

(9) Patent applications, European patent applications or international applications, for the confidentiality of which the contracting party or a foreign applicant has applied pursuant to an international convention binding for the Slovak Republic, shall be considered confidential pursuant to a special regulation. A foreign applicant who does not act on behalf of the contracting party shall be obliged to prove the confidentiality of the application subject-matter by the contracting party, submit the permission of the contracting party for filing the application in the Slovak Republic and supplement a declaration on repudiation of any claims for compensation of damage or other pecuniary injury which might occur as a result of keeping the application confidential in the territory of the Slovak Republic. - 特許庁

8 法第六条第七項に規定する特定民間国外債(以下第十八項までにおいて「特定民間国外債」という。)の利子につき同条第七項の規定の適用を受けようとする非居住者又は外国は、当該特定民間国外債につき支払の取扱者に保管の委託をする際、財務省令で定めるところにより、当該支払の取扱者に、その者の氏名又は名称及び国外にある住所等の告知をし、当該告知をした事項につき、その者が非居住者又は外国に該当することを証する書類を提示することその他これに準ずる方法により確認を受けなければならない。例文帳に追加

(8) A nonresident or foreign corporation who seeks the application of Article 6(7) of the Act with respect to interest on specified foreign-issued company bonds prescribed in paragraph (7) of the said Article (hereinafter referred to as "specified foreign-issued company bonds" through to paragraph (18)) shall, upon entrusting a person in charge of handling payment with custody of the said specified foreign-issued company bonds, pursuant to the provisions of an Ordinance of the Ministry of Finance, notify the said person in charge of handling payment of his/her or its name and domicile, etc. located outside Japan, and obtain a confirmation with regard to the matters contained in the notification, by presenting a document that certifies that he/she or it falls under the category of nonresidents or foreign corporations or by any other method equivalent thereto.  - 日本法令外国語訳データベースシステム

19 法第六条第七項に規定する特定民間国外債(以下第二十九項までにおいて「特定民間国外債」という。)の利子につき同条第七項の規定の適用を受けようとする非居住者又は外国は、当該特定民間国外債につき支払の取扱者に保管の委託をする際、財務省令で定めるところにより、当該支払の取扱者に、その者の氏名又は名称及び国外にある住所等の告知をし、当該告知をした事項につき、その者が非居住者又は外国に該当することを証する書類を提示することその他これに準ずる方法により確認を受けなければならない。例文帳に追加

(19) A nonresident or foreign corporation who seeks the application of Article 6, paragraph (7) of the Act with respect to interest from specified foreign private bonds prescribed in paragraph (7) of said Article (hereinafter referred to as "specified foreign private bonds" through to paragraph (29)) shall, upon entrusting a person in charge of handling payment with custody of said specified foreign private bonds, pursuant to the provisions of Ordinance of the Ministry of Finance, notify said person in charge of handling payment of his/her or its name and domicile, etc. outside Japan, and obtain confirmation with regard to the matters contained in the notification, by presenting a document that certifies that he/she or it falls under the category of nonresidents or foreign corporations or by any other method equivalent thereto.  - 日本法令外国語訳データベースシステム

十四 法第五十三条(返品調整引当金) 同条第一項に規定する事業に係る棚卸資産の販売は、外国が国内において行う同項に規定する対象事業に係る棚卸資産(法第六十三条第六項(長期割賦販売等)に規定する長期割賦販売等に係る棚卸資産で、その収益の額及び費用の額につき同条第一項本文又は第二項本文の規定の適用を受けたものを除く。)の販売に限るものとし、法第五十三条第一項に規定する各事業年度には、外国の国内事業終了年度は、含まれないものとする。例文帳に追加

(xiv) Article 53 (Reserve for Loss on Goods Unsold) of the Act: The sales of inventory assets pertaining to the business prescribed in paragraph (1) of the said Article shall be limited to the sales of the inventory assets pertaining to the relevant business prescribed in the said paragraph which a foreign corporation conducts in Japan (excluding inventory assets pertaining to long-term installment sales, etc. prescribed in Article 63(6) (Long-term Installment Sales, etc.) of the Act, for which the provisions of the main clause of paragraph (1) or the main clause of paragraph (2) of the said Article have been applied regarding the amount of profits and expenses thereof) and each business year prescribed in Article 53(1) of the Act shall not include the foreign corporation's business year abolishing domestic business;  - 日本法令外国語訳データベースシステム

第四十四条 法第五十条第一項の規定により在留を特別に許可する場合には、次項第一号ただし書の規定により上陸の種類及び上陸期間を定める場合を除き、当該許可に係る外国が旅券を所持しているときは旅券に別記第六十二号様式又は別記第六十二号の二様式による証印をし、旅券を所持していないときは同証印をした別記第三十二号様式による在留資格証明書を交付するものとする。この場合において、次項第一号の規定により特定活動の在留資格が指定されているときは、個々の外国について特に指定する活動を記載した別記第七号の四様式により指定書を交付するものとする。例文帳に追加

Article 44 (1) In the event that a special permission to stay in Japan is granted pursuant to the provisions of Article 50, paragraph (1) of the Immigration Control Act, except for cases where the type of landing permission and period of landing is decided pursuant to the provisions of the proviso to item (i) of the next paragraph, the seal of verification pursuant to Appended Form 62 or 62-2 shall be affixed to the foreign national's passport when the foreign national pertaining to the permission possesses a passport; and the certificate of status of residence pursuant to Appended Form 32 with the same seal of verification shall be issued when the foreign national does not possess a passport. In this case, when a status of residence of "Designated Activities" is designated pursuant to the provisions of item (i) of the next paragraph, a certificate of designation pursuant to Appended Form 7-4 with a statement of the activities specifically designated with respect to the foreign national concerned shall be issued.  - 日本法令外国語訳データベースシステム

第十五条の二 市町村の長は、第三条第一項、第六条第一項、第六条の二第一項若しくは第二項、第七条第一項、第八条第一項若しくは第二項、第九条第一項若しくは第二項、第九条の二第一項、第九条の三第一項又は第十一条第一項若しくは第二項の申請があつた場合において、申請の内容について事実に反することを疑うに足りる相当な理由があるときは、外国登録の正確な実施を図るため、その職員に事実の調査をさせることができる。この場合において、必要があるときは、当該申請をした外国に出頭を求めることができる。例文帳に追加

Article 15-2 (1) In cases where the mayor of the city or the head of the town or village has received the application under Article 3, paragraph (1), Article 6, paragraph (1), Article 6-2, paragraph (1) or (2), Article 7, paragraph (1), Article 8, paragraph (1) or (2) Article 9, paragraph (1) or (2), Article 9-2, paragraph (1), Article 9-3, paragraph (1) or Article 11, paragraph (1) or (2), and he/she has sufficient reason to suspect that the matters contained in the application are contrary to the facts, he/she shall commission an officer to investigate the facts in order to implement accurate enforcement of the registration of the alien. In this case he/she may summon the alien who has made the application concerned if he/she deems it necessary.  - 日本法令外国語訳データベースシステム

第百九十九条 第九十七条、第九十七条の二第一項及び第二項、第九十八条、第九十九条第一項、第二項及び第四項から第六項まで、第百条並びに第百条の二の規定は外国保険会社等の支店等における業務について、第九十九条第三項及び第七項から第十項までの規定は外国生命保険会社等の支店等における業務について、第百一条から第百五条までの規定は外国損害保険会社等が他の損害保険会社(外国損害保険会社等を含む。)との間で行う共同行為について、第七条の二、第百九条、第百十条第一項及び第三項、第百十一条第一項及び第三項から第六項まで、第百十二条、第百十四条から第百十八条まで並びに第百二十条から第百二十二条までの規定は外国保険会社等について、それぞれ準用する。この場合において、第九十七条第一項中「第三条第二項」とあるのは「第百八十五条第二項」と、第九十九条第六項中「相互会社」とあるのは「外国相互会社」と、同条第八項中「第百三十三条若しくは第百三十四条の規定により同法第三条第一項の免許が取り消された場合若しくは同法第二百七十三条の規定により同法第三条第一項」とあるのは「第二百五条若しくは第二百六条の規定により同法第百八十五条第一項の免許が取り消された場合若しくは同法第二百七十三条の規定により同法第百八十五条第一項」と、「第百三十三条又は第百三十四条の規定により同法第三条第一項」とあるのは「第二百五条又は第二百六条の規定により同法第百八十五条第一項」と、同条第九項中「第百十一条第一項及び第二項」とあるのは「第百九十九条において準用する第百十一条第一項」と、第百九条中「事業年度」とあるのは「日本における事業年度」と、第百十条第一項中「事業年度ごとに、業務」とあるのは「日本における事業年度ごとに、日本における業務」と、第百十一条第一項中「事業年度ごとに、業務」とあるのは「日本における事業年度ごとに、日本における業務」と、同項及び同条第四項中「本店又は主たる事務所及び支店又は従たる事務所その他これらに準ずる場所として内閣府令で定める場所」とあるのは「外国保険会社等の日本における支店その他これに準ずる場所として内閣府令で定める場所」と、同条第六項中「当該保険会社及びその子会社等の業務」とあるのは「当該外国保険会社等の日本における業務」と、第百十二条第一項中「所有する」とあるのは「日本において所有する」と、「内閣府令で定めるところにより、内閣総理大臣」とあるのは「内閣総理大臣」と、同条第二項中「内閣府令」とあるのは「日本において内閣府令」と、第百十四条第一項中「保険契約者」とあるのは「日本における保険契約者」と、第百十五条第一項中「所有する」とあるのは「日本において所有する」と、「価格変動準備金」とあるのは「日本において価格変動準備金」と、同条第二項中「株式等」とあるのは「日本における株式等」と、第百十六条第一項中「毎決算期」とあるのは「日本における事業年度に係る毎決算期」と、「保険契約」とあるのは「日本における保険契約」と、「責任準備金」とあるのは「日本において責任準備金」と、同条第二項中「長期の」とあるのは「日本における長期の」と、同条第三項中「保険契約」とあるのは「日本における保険契約」と、第百十七条第一項中「毎決算期」とあるのは「日本における事業年度に係る毎決算期」と、「保険契約」とあるのは「日本における保険契約」と、「支出として」とあるのは「支出として日本において」と、「支払備金」とあるのは「日本において支払備金」と、第百十八条第一項中「内閣府令で定める保険契約」とあるのは「日本における保険契約のうち内閣府令で定めるもの」と、「設けなければならない」とあるのは「日本において設けなければならない」と、第百二十条第一項中「生命保険会社及び内閣府令で定める要件に該当する損害保険会社」とあるのは「外国生命保険会社等及び内閣府令で定める要件に該当する外国損害保険会社等」と、「は、取締役会において保険計理」とあるのは「の日本における代表者は、当該外国保険会社等の日本における保険計理」と、「保険料の算出方法」とあるのは「日本において締結する保険契約に係る保険料の算出方法」と、同条第二項及び第三項中「保険計理」とあるのは「外国保険会社等の日本における保険計理」と、第百二十一条中「保険計理」とあるのは「外国保険会社等の日本における保険計理」と、「毎決算期」とあるのは「日本における事業年度に係る毎決算期」と、「取締役会」とあるのは「外国保険会社等の日本における代表者」と、第百二十二条中「保険計理」とあるのは「外国保険会社等の日本における保険計理」と、「当該保険会社」とあるのは「当該外国保険会社等」と読み替えるものとする。例文帳に追加

Article 199 The provisions of Article 97, Article 97-2, paragraphs (1) and (2), Article 98, Article 99, paragraphs (1), (2) and (4) to (6), Article 100 and Article 100-2 shall apply mutatis mutandis to the business of the branch offices, etc. of a Foreign Insurance Company, etc.; the provisions of Article 99, paragraphs (3) and (7) to (10) inclusive shall apply mutatis mutandis to the business of the branch offices, etc. of a Foreign Life Insurance Company, etc.; the provisions of Article 101 to 105 inclusive shall apply mutatis mutandis to a concerted activity carried out by a Foreign Non-Life Insurance Company, etc. with another Non-Life Insurance Company (including a Foreign Non-Life Insurance Company, etc.); and the provisions of Article 7-2, Article 109, Article 110, paragraphs (1) and (3), Article 111, paragraph (1) and paragraphs (3) to (6) inclusive, Article 112, Article 114 to 118 inclusive, and Article 120 to 122 inclusive shall apply mutatis mutandis to a Foreign Insurance Company, etc. In this case, the term "Article 3, paragraph (2)" in Article 97, paragraph (1) shall be deemed to be replaced with "Article 185, paragraph (2)"; the term "Mutual Company" in Article 99, paragraph (6) shall be deemed to be replaced with "Foreign Mutual Company"; the term "In the case where the license of Article 3, paragraph (1) of the Insurance Business Act is cancelled pursuant to the provision of Article 133 or 134 of that Act, or in the case where the license of Article 3, paragraph (1) of that Act loses its effect pursuant to the provision of Article 273 of that Act" in Article 99, paragraph (8) shall be deemed to be replaced with "In the case where the license of Article 185, paragraph (1) of the Insurance Business Act is cancelled pursuant to the provision of Article 205 or 206 of that Act, or in the case where the license of Article 185, paragraph (1) of that Act loses its effect pursuant to the provision of Article 273 of that Act"; the term "Article 3, paragraph (1) of the Insurance Business Act pursuant to the provision of Article 133 or 134 of that Act" in Article 99, paragraph (8) shall be deemed to be replaced with "Article 185, paragraph (1) of the Insurance Business Act pursuant to the provision of Article 205 or 206 of that Act"; the term "Article 111, paragraphs (1) and (2)" in Article 99, paragraph (9) shall be deemed to be replaced with "Article 111, paragraph (1) as applied mutatis mutandis pursuant to Article 199"; the term "business year" in Article 109 shall be deemed to be replaced with "business year in Japan"; the term "for each business year, prepare an interim business report and business report describing the status of its business and property" in Article 110, paragraph (1) shall be deemed to be replaced with "for each business year in Japan, prepare an interim business report and business report describing the status of its business and property in Japan"; the term "for each business year, prepare explanatory documents describing the matters specified by a Cabinet Office Ordinance as pertaining to the status of its business and property" in Article 111, paragraph (1) shall be deemed to be replaced with "for each business year in Japan, prepare explanatory documents describing the matters specified by a Cabinet Office Ordinance as pertaining to the status of its business and property in Japan"; the term "its head office or principal office and its branch offices or secondary offices, or any other equivalent place specified by a Cabinet Office Ordinance" in Article 111, paragraphs (1) and (4) shall be deemed to be replaced with "the branch office of the Foreign Insurance Company, etc. in Japan or any other equivalent place specified by a Cabinet Office Ordinance"; the term "business and property of the Insurance Company and its Subsidiary Company, etc." in Article 111, paragraph (6) shall be deemed to be replaced with "business and property of the Foreign Insurance Company, etc. in Japan"; the term "owns" in Article 112, paragraph (1) shall be deemed to be replaced with "owns in Japan"; the term ", pursuant to the provisions of a Cabinet Office Ordinance" in Article 112, paragraph (1) shall be deemed to be deleted; the term "set aside as a reserve" in Article 112, paragraph (2) shall be deemed to be replaced with "set aside in Japan as a reserve;" the term "Policyholders" in Article 114, paragraph (1) shall be deemed to be replaced with "Policyholders in Japan"; the terms "within its portfolio" and "set aside as price fluctuation reserve" in Article 115, paragraph (1) shall be deemed to be replaced with "within its portfolio in Japan" and "set aside in Japan as price fluctuation reserve," respectively; the term "Shares, etc." in Article 115, paragraph (2) shall be deemed to be replaced with "Shares, etc. in Japan"; the terms "each accounting period," "insurance contracts" and "set aside a certain amount of money" in Article 116, paragraph (1) shall be deemed to be replaced with "each accounting period of the business year in Japan," "insurance contracts in Japan" and "set aside in Japan a certain amount of money," respectively; the term "funding the policy reserve" in Article 116, paragraph (2) shall be deemed to be replaced with "funding in Japan the policy reserve"; the term "insurance contract" in Article 116, paragraph (3) shall be deemed to be replaced with "insurance contract in Japan"; the terms "each accounting period," "insurance contracts," "as expenditure" and "reserve for outstanding claims" in Article 117, paragraph (1) shall be deemed to be replaced with "each accounting period of the business year in Japan," "insurance contracts in Japan," "in Japan as expenditure" and "reserve for outstanding claims in Japan," respectively; the terms "insurance contract specified by a Cabinet Office Ordinance" and "create" in Article 118, paragraph (1) shall be deemed to be replaced with "insurance contract in Japan specified by a Cabinet Office Ordinance" and "create in Japan," respectively; the terms "board of directors," "Life Insurance Company or a Non-Life Insurance Company meeting the requirements specified by a Cabinet Office Ordinance," "actuary" and "method of calculating insurance premiums" in Article 120, paragraph (1) shall be deemed to be replaced with "representative person," "Foreign Life Insurance Company, etc. or a Foreign Non-Life Insurance Company, etc. meeting the requirements specified by a Cabinet Office Ordinance," "actuary of the Foreign Insurance Company, etc. in Japan" and "method of calculating the insurance premiums applicable to the insurance contracts concluded in Japan," respectively; the term "actuary" in Article 120, paragraph (2) shall be deemed to be replaced with "actuary of a Foreign Insurance Company, etc. in Japan"; the terms "Insurance Company" and "actuary" in Article 120, paragraph (3) shall be deemed to be replaced with "Foreign Insurance Company, etc." and "actuary in Japan" respectively; the terms "actuary," "each accounting period," and "board of directors" in Article 121 shall be deemed to be replaced with "actuary of a Foreign Insurance Company, etc. in Japan," "each accounting period of the business year in Japan" and "representative person of the Foreign Insurance Company, etc. in Japan," respectively; and the terms "Insurance Company" and "actuary" in Article 122 shall be deemed to be replaced with "Foreign Insurance Company, etc." and "actuary in Japan", respectively.  - 日本法令外国語訳データベースシステム

一 特定保険募集が第二百七十九条第一項第一号から第三号まで、第四号(この法律に相当する外国の法令の規定に係る部分に限る。)、第五号、第七号、第八号(同項第六号に係る部分を除く。)、第九号(同項第六号に係る部分を除く。)、第十号若しくは第十一号のいずれかに該当することとなったとき、又は保険仲立が第二百八十九条第一項第一号から第三号まで、第四号(この法律に相当する外国の法令の規定に係る部分に限る。)、第五号、第七号、第八号(同項第六号に係る部分を除く。)、第九号(同項第六号に係る部分を除く。)若しくは第十号のいずれかに該当することとなったとき。例文帳に追加

(i) The specified Insurance Solicitor falls under any of Article 279, paragraph (1), items (i) to (iii) inclusive, item (iv) (limited to the segment referring to any provision of a foreign law or regulation equivalent to this Act), item (v), (vii), (viii) (excluding the reference to Article 279, paragraph (1), item (vi)), item (ix) (excluding the reference to Article 279, paragraph (1), item (vi)), item (x) or (xi), or the Insurance Broker falls under any of Article 289, paragraph (1), items (i) to (iii) inclusive, item (iv) (limited to the segment referring to "any provision of a foreign law or regulation equivalent to this Act"), item (v), (vii), (viii) (excluding the reference to Article 279, paragraph (1), item (vi)), item (ix) (excluding the reference to Article 279, paragraph (1), item (vi)) or item (x);  - 日本法令外国語訳データベースシステム

28 特定振替機関等は、第二十五項(第二十六項において準用する場合を含む。)に規定する通知を受けた場合には、当該通知を受けた事項を、その通知を受けた都度、振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者の各別(当該振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者が適格外国証券投資信託の受託者である場合にあつては、当該振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者の各別及びその受託した適格外国証券投資信託の別)に、法第五条の二第十四項に規定する帳簿に記載し、又は記録し、かつ、当該帳簿を財務省令で定めるところにより保存しなければならない。例文帳に追加

(28) Where a specified book-entry transfer institution, etc. has received the notice prescribed in paragraph (25) (including the cases where it is applied mutatis mutandis pursuant to paragraph (26)), it shall, on each occasion of receiving the notice, for each person who has submitted a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds (in the case where the person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds is the trustee of a qualified foreign securities investment trust, for each person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds and for each qualified foreign securities investment trust accepted thereby), enter or record in the books prescribed in Article 5-2(14) of the Act the matters mentioned in the said notice, and preserve the said books pursuant to the provisions of an Ordinance of the Ministry of Finance.  - 日本法令外国語訳データベースシステム

第五十五条 法第六十一条の二第一項の規定により難民の認定を申請しようとする外国は、別記第七十四号様式による申請書及び難民に該当することを証する資料各一通並びに写真二葉(法第六十一条の二の二第一項に規定する在留資格未取得外国については、三葉)を地方入国管理局に出頭して提出しなければならない。ただし、無筆、身体の故障その他申請書を作成することができない特別の事情がある者にあつては、申請書の提出に代えて申請書に記載すべき事項を陳述することができる。例文帳に追加

Article 55 (1) Any foreign national who seeks to apply for recognition of refugee status pursuant to the provisions of Article 61-2, paragraph (1) of the Immigration Control Act shall appear at a regional immigration bureau and submit a written application pursuant to Appended Form 74, a copy of each of the materials proving that he/she qualifies for refugee status, and two photographs (three photographs with respect to a foreign national without a status of residence prescribed in Article 61-2-2, paragraph (1) of the Immigration Control Act); provided, however, that a foreign national who is unable to prepare a written application due to illiteracy, physical disorder, or any other special circumstances may state the matters to be entered in the written application in lieu of submitting it.  - 日本法令外国語訳データベースシステム

第六十七条の十七 外国が第五条の二第一項に規定する特定振替機関等(以下この条において「特定振替機関等」という。)又は第五条の二第五項第四号に規定する適格外国仲介業者(以下この条において「適格外国仲介業者」という。)から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所(郵便局を含む。以下この条において「営業所等」という。)又は当該適格外国仲介業者の同項第五号に規定する特定国外営業所等(以下この条において「特定国外営業所等」という。)を通じて同項第六号に規定する振替記載等(以下この条において「振替記載等」という。)を受けている分離振替国債(社債等の振替に関する法律第九十条第二項に規定する分離元本振替国債及び財務省令で定めるところにより同条第一項に規定する元利分離が行われた同条第三項に規定する分離利息振替国債をいう。以下この条において同じ。)の保有又は譲渡により生ずる所得を有する場合の当該分離振替国債の保有又は譲渡により生ずる所得については、法税を課さない。例文帳に追加

Article 67-17 (1) Where a foreign corporation has any income from the holding or transfer of book-entry transfer national government bonds in separate trading (meaning principal-only book-entry transfer national government bonds prescribed in Article 90(2) of the Act on Book-Entry Transfer of Company Bonds, etc. and coupon-only book-entry transfer national government bonds prescribed in paragraph (3) of the said Article for which separate trading of principal and interest prescribed in paragraph (1) of the said Article has been conducted pursuant to the provision of an Ordinance of the Ministry of Finance; hereinafter the same shall apply in this Article), for which the foreign corporation has made entries or records under the book-entry transfer system prescribed in Article 5-2(5)(vi) (hereinafter referred to in this Article as "entries or records under the book-entry transfer system") in its account established with a specified book-entry transfer institution, etc. prescribed in Article 5-2(1) (hereinafter referred to in this Article as a "specified book-entry transfer institution, etc.") or a qualified foreign intermediary prescribed in Article 5-2(5)(iv) (hereinafter referred to in this Article as a "qualified foreign intermediary"), via a business office or any other office of the said specified book-entry transfer institution, etc. located in Japan (including a post office; hereinafter referred to in this Article as a "business office, etc.") or a specified overseas business office, etc. prescribed in Article 5-2(5)(v) of the said qualified foreign intermediary, corporation tax shall not be imposed with respect to such interest from the holding or transfer of the said book-entry transfer national government bonds in separate trading.  - 日本法令外国語訳データベースシステム

第十二条 第二十条の規定により印鑑を登記所に提出した者又は支配、破産法(平成十六年法律第七十五号)の規定により会社につき選任された破産管財若しくは保全管理、民事再生法(平成十一年法律第二百二十五号)の規定により会社につき選任された管財若しくは保全管理、会社更生法(平成十四年法律第百五十四号)の規定により選任された管財若しくは保全管理若しくは外国倒産処理手続の承認援助に関する法律(平成十二年法律第百二十九号)の規定により会社につき選任された承認管財若しくは保全管理でその印鑑を登記所に提出した者は、手数料を納付して、その印鑑の証明書の交付を請求することができる。例文帳に追加

Article 12 (1) A person who has submitted to a registry office a seal impression pursuant to the provision of Article 20, or, a manager, a bankruptcy trustee or provisional administrator appointed for a company under the Bankruptcy Act (Act No. 75 of 2004), a trustee or provisional administrator appointed for a company under the Civil Rehabilitation Act (Act No. 225 of 1999), a trustee or provisional administrator appointed for a company under the Corporate Reorganization Act (Act No. 154 of 2002), or a recognition trustee or provisional administrator appointed for a company under the Act on Recognition and Assistance for Foreign Insolvency Proceedings (Act No. 129 of 2000), any one of whom who has submitted his/her seal impression to a registry office, may file a request for issuance of the certificate of such seal impression, subject to the payment of fees.  - 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、当該連結法に係る国外関連者(外国で、当該連結法との間にいずれか一方の法が他方の法の発行済株式又は出資(当該他方の法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税法第百四十一条第一号から第三号までに掲げる外国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

2 法第六十六条の六第一項各号に掲げる内国法は、前項の規定にかかわらず、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、当該特定外国子会社等の本店所在地国の法所得税に関する法令(当該法所得税に関する法令が二以上ある場合には、そのうち主たる法所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。)の規定により計算した所得の金額(当該特定外国子会社等と当該内国法との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額)に当該所得の金額に係る第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る第十三号及び第十四号に掲げる金額の合計額を控除した残額(本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額)をもつて法第六十六条の六第二項第二号に規定する政令で定める基準により計算した金額とすることができる。例文帳に追加

(2) Notwithstanding the provisions of the preceding paragraph, a domestic corporation listed in the items of Article 66-6(1) of the Act may deem that the amount obtained by adding the amount of income calculated, with regard to the amount of income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, pursuant to the provisions of the laws and regulations concerning corporate income taxes of the state of the head office of the said specified foreign subsidiary company, etc. (where there are two or more laws and regulations concerning the said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), (where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction between the said specified foreign subsidiary company, etc. and the said domestic corporation, the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in these provisions), and the sum of the amount listed in item (i) to item (xiii) pertaining to the said calculated amount of income and then deducting therefrom the amount listed in item (xiii) and item (xiv) pertaining to the said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, the said amount shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (xiv) to item (xvi) pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 66-6(2)(ii) of the Act:  - 日本法令外国語訳データベースシステム

第百八十八条 金融商品取引業者等、金融商品仲介業者、認可金融商品取引業協会、第七十八条第二項に規定する公益法金融商品取引業協会、投資者保護基金、金融商品取引所若しくはその会員等、第八十五条第一項に規定する自主規制法、金融商品取引所持株会社、外国金融商品取引所若しくはその外国金融商品取引所参加者、金融商品取引清算機関若しくはその清算参加者又は証券金融会社は、別にこの法律で定める場合のほか、内閣府令(投資者保護基金については、内閣府令・財務省令)で定めるところにより、帳簿、計算書、通信文、伝票その他業務に関する書類を作成し、これを保存し、又は業務に関する報告を提出しなければならない。例文帳に追加

Article 188 In addition to the cases prescribed in this Act, a Financial Instruments Business Operator, etc., Financial Instruments Intermediary Service Provider, Authorized Financial Instruments Firms Association, Public Interest Corporation-Type Financial Instruments Firms Association under Article 78(2), Investor Protection Fund, Financial Instruments Exchange or its Member, etc., self-regulation organization under Article 85(1), Financial Instruments Exchange Holding Company, Foreign Financial Instruments Exchange or the Participants of Foreign Financial Instruments Exchange, Financial Instruments Clearing Organization or its Clearing Participants, or a Securities Finance Company shall, pursuant to the provisions of a Cabinet Office Ordinance (with regard to an Investor Protection Fund, a Cabinet Office Ordinance and Ordinance of the Ministry of Finance), prepare and preserve the books, statements, correspondences, vouchers and other documents concerning its business, or submit report on its business.  - 日本法令外国語訳データベースシステム

三 科学技術、経営管理その他の分野に関する専門的知識又は特別の技能を有する者の当該知識又は技能を活用して行なう役務の提供を主たる内容とする事業(機械設備の販売その他事業を行なう者の主たる業務に附随して行なわれる場合における当該事業及び法第百四十一条第二号(外国に係る法税の課税標準)に規定する建設、すえ付け、組立てその他の作業の指揮監督の役務の提供を主たる内容とする事業を除く。)例文帳に追加

(iii) A business that is mainly intended to provide services carried out by persons who have expert knowledge or specialist skills in science and technology, business management or any other fields by utilizing the said knowledge or skills (excluding a business conducted in association with the principal operations of a person who engages in sales and other businesses concerning machinery and equipment, and a business that is mainly intended to provide services for directing and supervising construction, installation, assembly or any other work as prescribed in Article 141(ii) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act).  - 日本法令外国語訳データベースシステム

第四十八条の四 外国語でされた国際実用新案登録出願(以下「外国語実用新案登録出願」という。)の出願は、条約第二条(xi)の優先日(以下「優先日」という。)から二年六月(以下「国内書面提出期間」という。)以内に、前条第一項に規定する国際出願日(以下「国際出願日」という。)における条約第三条(2)に規定する明細書、請求の範囲、図面(図面の中の説明に限る。)及び要約の日本語による翻訳文を、特許庁長官に提出しなければならない。ただし、国内書面提出期間の満了前二月から満了の日までの間に次条第一項に規定する書面を提出した外国語実用新案登録出願(当該書面の提出の日以前に当該翻訳文を提出したものを除く。)にあつては、当該書面の提出の日から二月(以下「翻訳文提出特例期間」という。)以内に、当該翻訳文を提出することができる。例文帳に追加

Article 48-4 (1) An applicant of an International Utility Model Registration Application filed in a foreign language (hereinafter referred to as a "Utility Model Registration Application in a Foreign Language" shall submit to the Commissioner of the Patent Office Japanese translations of the description, scope of claims, drawings (the descriptive text in such drawings only), and the abstract, as provided in Article 3(2) of the Treaty, as of the international application date as provided in paragraph (1) of the preceding Article (hereinafter referred to as "International Application Date") within the period from the priority date under Article 2 (xi) of the Treaty (hereinafter referred to as "Priority Date") to two years and six months (hereinafter referred to as "Time Limit for the Submission of National Documents") therefrom; provided, however, that the applicant of a Utility Model Registration Application in a Foreign Language who has submitted the document under paragraph (1) of the following Article during the period from two months before the expiration of the Time Limit for the Submission of National Documents to the expiry date thereof (excluding the case where the said translations have been submitted prior to the submission of the said documents) may submit the said translations within two months from the date of submission of the said document (hereinafter referred to as "Special Time Limit for the Submission of Translations").  - 日本法令外国語訳データベースシステム

2 法第六十八条の九十第一項各号に掲げる連結法は、前項の規定にかかわらず、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、当該特定外国子会社等の本店所在地国の法所得税に関する法令(当該法所得税に関する法令が二以上ある場合には、そのうち主たる法所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。)の規定により計算した所得の金額(当該特定外国子会社等と当該連結法(当該連結法との間に連結完全支配関係がある他の連結法を含む。)又は法第六十六条の六第一項各号に掲げる内国法との間の取引につき法第六十八条の八十八第一項又は第六十六条の四第一項の規定の適用がある場合には、当該取引が同項に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額)に当該所得の金額に係る第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る第十四号から第十六号までに掲げる金額の合計額を控除した残額(本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額)をもつて法第六十八条の九十第二項第二号に規定する政令で定める基準により計算した金額とすることができる。ただし、当該他の連結法が当該特定外国子会社等に係る当該計算した金額につき前項の規定の適用を受けない場合に限る。例文帳に追加

(2) Notwithstanding the provisions of the preceding paragraph, a consolidated corporation listed in the items of Article 68-90(1) of the Act may deem that the amount obtained by adding the amount of income calculated, with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, pursuant to the provisions of the laws and regulations concerning corporate income taxes of the state of the head office of the said specified foreign subsidiary company, etc. (where there are two or more laws and regulations concerning the said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), (where the provisions of Article 68-88(1) or Article 66-4(1) of the Act are applied to a transaction between the said specified foreign subsidiary company, etc. and the said consolidated corporation (including other consolidated corporations which have the consolidated full controlling interest with the said consolidated corporation) or domestic corporation listed in the items of Article 66-6(1) of the Act, the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in the said paragraph), and the sum of the amount listed in item (i) to item (xiii) pertaining to the said calculated amount of income and then deducting therefrom the amount listed in item (xiv) to item (xvi) pertaining to the said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, the said amount shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (xiv) to item (xvi) pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 68-90(2)(ii) of the Act; provided, however, that this shall apply only when the said other consolidated corporations are not subject to the provisions of the preceding paragraph with regard to the said calculated amount pertaining to the said specified foreign subsidiary company, etc.:  - 日本法令外国語訳データベースシステム

第百三十条 第二十二条の規定による改正後の保険業法(以下「新保険業法」という。)第九十七条の二第二項(新保険業法第百九十九条において準用する場合を含む。)の規定は、この法律の施行の際現に同一(新保険業法第九十七条の二第二項に規定する同一をいう。次項において同じ。)に対する同条第二項に規定する資産の運用の額が同項の規定により計算した額を超えている保険会社(新保険業法第二条第二項に規定する保険会社をいう。以下同じ。)(外国保険会社等(新保険業法第二条第七項に規定する外国保険会社等をいう。以下同じ。)及び免許特定法(新保険業法第二百二十三条第一項に規定する免許特定法をいう。以下同じ。)を含む。以下この項において同じ。)の当該同一に対する当該資産の運用については、当該保険会社が施行日から起算して三月を経過する日までにその旨を金融再生委員会に届け出たときは、施行日から起算して一年を経過する日までの間は、適用しない。例文帳に追加

Article 130 (1) The provision of Article 97-2, paragraph (2) (including the cases where it is applied mutatis mutandis pursuant to Article 199 of the Insurance Business Act revised by the provision of Article 22 (hereinafter referred to as "Current Insurance Business Act") of the Current Insurance Business Act shall not apply, for a period of one year counting from the Effective Date, to the investment of assets on behalf of one single person (referring to the one single person prescribed in Article 97-2, paragraph (2) of the Current Insurance Business Act; the same shall apply in the following paragraph) by an Insurance Company (referring to an Insurance Company as defined in Article 2, paragraph (2) of the Current Insurance Business Act; the same shall apply hereinafter) (including a Foreign Insurance Company, etc. (referring to a Foreign Insurance Company, etc. as defined in Article 2, paragraph (7) of the Current Insurance Business Act; the same shall apply hereinafter) or a Licensed Specified Juridical Person (referring to a Licensed Specified Juridical Person as defined in Article 223, paragraph (1) of the Current Insurance Business Act; the same shall apply hereinafter); hereinafter the same shall apply in this paragraph), where the amount of those assets prescribed in Article 97-2, paragraph (2) of the Current Insurance Business Act which are invested by the Insurance Company on behalf of that one single person exceeds, at the time when this Act enters into force, the amount calculated pursuant to the provision of that paragraph, provided that the Insurance Company notify thereof to the Financial Reconstruction Commission within three months from the Effective Date.  - 日本法令外国語訳データベースシステム

8 非居住者又は外国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

三 第百九十五条、第百九十九条において準用する第七条の二、第百十条第一項及び第三項並びに第百十一条第一項及び第三項から第六項まで、第二百六十二条、第二百六十五条の二、第二百六十五条の三、第二百六十五条の六並びに第二百六十五条の四十二の規定(これらの規定に係る罰則を含む。)の適用については、免許特定法外国保険会社等とみなす。この場合において、第百九十五条中「財産目録、貸借対照表」とあるのは「当該免許特定法及び引受社員の貸借対照表」と、第百九十九条において準用する第百十条第一項中「日本における業務」とあるのは「免許特定法及び引受社員の日本における業務」と、第百九十九条において準用する第百十一条第一項中「日本における業務」とあるのは「免許特定法及び引受社員の日本における業務」と、同項及び同条第四項中「外国保険会社等の日本における支店その他これに準ずる場所として内閣府令で定める場所」とあるのは「第二百十九条第一項に規定する総代理店の本店及び支店その他これに準ずる場所として内閣府令で定める場所」と、同条第六項中「当該外国保険会社等の日本における業務」とあるのは「当該免許特定法及び引受社員の日本における業務」とする。例文帳に追加

(iii) For the purpose of applying the provisions of Article 195; Article 7-2, Article 110, paragraphs (1) and (3), and Article 111, paragraph (1) and paragraphs (3) to (6) inclusive as applied mutatis mutandis pursuant to Article 199; Article 262; Article 265-2; Article 265-3; Article 265-6; and Article 265-42 (including the penal provisions pertaining thereto), a Licensed Specified Juridical Person shall be deemed as a Foreign Insurance Company, etc. In this case, the term "inventory of property, balance sheet" in Article 195 shall be deemed to be replaced with "balance sheet of the Licensed Specified Juridical Person and its Underwriting Members"; the term "its business and property in Japan" in Article 110, paragraph (1) as applied mutatis mutandis pursuant to Article 199 shall be deemed to be replaced with "the business and property of the Licensed Specified Juridical Person and its Underwriting Members in Japan"; the term "its business and property in Japan" in Article 111, paragraph (1) as applied mutatis mutandis pursuant to Article 119 shall be deemed to be replaced with "the business and property of the Licensed Specified Juridical Person and its Underwriting Members in Japan"; the term "the branch office of the Foreign Insurance Company, etc. in Japan or any other equivalent place specified by a Cabinet Office Ordinance" in Article 111, paragraphs (1) and (4) as applied mutatis mutandis pursuant to Article 119 shall be deemed to be replaced with "the head office and branch offices of the General Agent set forth in Article 219, paragraph (1) or any other equivalent place specified by a Cabinet Office Ordinance"; and the term "business and property of the Foreign Insurance Company, etc. in Japan" in Article 111, paragraph (6) as applied mutatis mutandis pursuant to Article 119 shall be deemed to be replaced with "business and property of the Licensed Specified Juridical Person and its Underwriting Members in Japan."  - 日本法令外国語訳データベースシステム

2 法第百六十一条第七号の規定の適用については、同号ロ又はハに規定する資産で居住者又は内国法の業務の用に供される船舶又は航空機において使用されるものの使用料は、同号の規定に該当する使用料とし、当該資産で非居住者又は外国の業務の用に供される船舶又は航空機において使用されるものの使用料は、同号の規定に該当する使用料以外の使用料とする。例文帳に追加

(2) With regard to the application of the provisions of Article 161(vii) of the Act, royalty for the assets prescribed in (b) or (c) of the said item which are used in a vessel or aircraft used for the operations by a resident or a domestic corporation shall be treated as royalty falling under the provisions of the said item, and royalty for the said assets which are used in a vessel or aircraft used for the operations by a nonresident or a foreign corporation shall be treated as royalty other than that falling under the provisions of the said item.  - 日本法令外国語訳データベースシステム

2 法第百三十八条第七号の規定の適用については、同号ロ又はハに規定する資産で内国法又は居住者の業務の用に供される船舶又は航空機において使用されるものの使用料は、同号の規定に該当する使用料とし、当該資産で外国又は非居住者の業務の用に供される船舶又は航空機において使用されるものの使用料は、同号の規定に該当する使用料以外の使用料とする。例文帳に追加

(2) With regard to the application of the provisions of Article 138(vii) of the Act, royalty for the assets prescribed in (b) or (c) of the said item which are used in a vessel or aircraft used for the business of a domestic corporation or a resident shall be treated as royalty falling under the provisions of the said item, and royalty for the said assets which are used in a vessel or aircraft used for the business of a foreign corporation or a nonresident shall be treated as royalty other than that falling under the provisions of the said item.  - 日本法令外国語訳データベースシステム

第二百八条 有価証券の発行者、金融商品取引業者等若しくは金融商品仲介業者の代表者若しくは役員、金融商品取引業者若しくは金融商品仲介業者、外国である金融商品取引業者、第五十九条の規定により許可を受けた者若しくは取引所取引許可業者の国内における代表者、認可金融商品取引業協会若しくは第七十八条第二項に規定する公益法金融商品取引業協会の役員(仮理事を含む。)若しくは代表者であつた者、投資者保護基金の役員(仮理事及び仮監事を含む。)若しくは清算、金融商品取引所若しくは第八十五条第一項に規定する自主規制法の役員(仮理事、仮取締役及び仮執行役を含む。)、代表者であつた者若しくは清算外国金融商品取引所の国内における代表者若しくは代表者であつた者、金融商品取引清算機関の代表者若しくは役員又は証券金融会社の代表者若しくは役員は、次の場合においては、三十万円以下の過料に処する。例文帳に追加

Article 208 An Issuer of Securities, a representative person or Officer of a Financial Instruments Business Operator or Financial Instruments Intermediary Service Provider, a Financial Instruments Business Operator or Financial Instruments Intermediary Service Provider, a Financial Instruments Business Operator which is a foreign juridical person, a person who has received permission under Article 59 or representative person of an Authorized Transaction-at-Exchange Operator in Japan, an Officer (including a provisional director) or person who used to be a representative person of an Authorized Financial Instruments Firms Association or Public Interest Corporation-Type Financial Instruments Firms Association prescribed in Article 78(2), an Officer (including a provisional director and provisional auditor) or liquidator of an Investor Protection Fund, an Officer (including a provisional director and provisional executive officer), person who used to be a representative person, or liquidator of a Financial Instruments Exchange or self-regulation organization prescribed in Article 85(1), a representative person or person who used to be a representative person of a Foreign Financial Instruments Exchange in Japan, a representative person or Officer of a Financial Instruments Clearing Organization, or a representative person or Officer of a Securities Finance Company shall be punished by a non-penal fine of not more than 300 thousand yen in the following cases:  - 日本法令外国語訳データベースシステム

2008年には、以下の条件を満たした外国労働者は「居住」への資格変更が可能となった。 その条件とは、①雇用許可制度の枠組みの中の在留資格所持者で、過去10年間のうち5年以上就労していること、②所定の技能・技術資格を所持しているか、あるいは、年間賃金総額が韓国の平均年間賃金総額以上であること(2007年6月基準で2,900万ウォン以上)、③総資産が2,000万ウォン以上、④韓国語能力試験3級以上の言語能力、⑤犯罪歴がないこと、等である。例文帳に追加

In 2008, foreign workers satisfying the following conditions have been granted eligibility to change their status toresidency135: (1) a holder of resident status within the framework of the Employment Permit System who has been working for more than five years in the last ten years, (2) a holder of specified expertise or skill qualifications or an individual earning total annual wages in excess of the average annual wages of South Koreans (more than 29 million won based on the June 2007 average), (3) an individual whose total assets are worth 20 million won or more, (4) a holder of Korean language ability equivalent to or higher than Level 3 of the Korean Proficiency Test, and (5) an individual with no criminal record136. - 経済産業省

事例5)本の場合(送付(郵送、FAX等)):運転免許証や健康保険の被保険者証等の公的証明書のコピーの送付を顧客等から受け、当該公的証明書のコピーに記載された顧客等の住所にあてて文書を書留郵便により送付事例6)代理の場合(来所):本及び代理について、運転免許証、健康保険の被保険者証、旅券(パスポート)、外国登録証明書、年金手帳、弁護士の場合は登録番号、代理を示す旨の委任状(親権者が未成年者の法定代理であることを示す場合は、本及び代理が共に記載され、その続柄が示された戸籍謄抄本、住民票の写し)例文帳に追加

Case 5 In the case of principal (sending (mailing and faxing, etc.)): After receiving a copy of official certificate such as driver’s license and health insurance identification card from a customer, etc., the entity handling personal information send the documents to the address of the customer, etc. described in the copy of the official certificated concerned by registered mail.  - 経済産業省

三 役員(いかなる名称を有するかを問わず、当該法に対し役員と同等以上の支配力を有するものと認められる者を含む。次条第一項第三号、第六十条の三第一項及び第六十条の八第二項において同じ。)又は国内における代表者(外国証券業者の会社法第八百十七条第一項に規定する日本における代表者をいう。以下この節において同じ。)のうちに第二十九条の四第一項第二号イからトまでに掲げる者のいずれかに該当する者のある法であるとき。例文帳に追加

(iii) when the applicant for permission is a juridical person any of whose Officers (including those who are found to have the same or higher authority than an officer over the juridical person, irrespective of their title names; hereinafter the same shall apply in paragraph (1), item (iii) of the following Article, Article 60-3(1) and Article 60-8(2)) or a Representative Person in Japan (meaning a representative person in Japan of a Foreign Securities Broker prescribed in Article 817(1) of the Companies Act; hereinafter the same shall apply in this Section) falls under any of the persons listed in Article 29-4(1)(ii)(a) to (g) inclusive.  - 日本法令外国語訳データベースシステム

第十四条 十六歳以上の外国(一年未満在留者を除く。)は、第三条第一項、第六条第一項、第六条の二第一項若しくは第二項、第七条第一項又は第十一条第一項若しくは第二項の申請をする場合には、これらの規定による申請に係る申請書の提出と同時に、登録原票及び署名原紙に署名をしなければならない。ただし、その申請が第十五条第二項の規定により代理によつてなされたとき、その他その申請に係る申請書の提出と同時に署名をすることができないときは、この限りでない。例文帳に追加

Article 14 (1) In cases where an alien, who is sixteen years of age or over (excluding a resident of less than one year), makes the application under Article 3, paragraph (1), Article 6, paragraph (1), Article 6-2, paragraph (1) or (2), Article 7, paragraph (1), Article 9-2, paragraph (1) or Article 11, paragraph (1) or (2), he/she shall affix hi/her signature to the registration card and signature card at the time of submitting the application form under those provisions. However, this provision shall not apply in cases where the application has been made by a representative in accordance with Article 15, paragraph (2), or if the alien cannot affix his/her signature at the time of submitting the application form under those provisions.  - 日本法令外国語訳データベースシステム

であれ、創作者であることを侵害する者、創作者若しくは出願の合意を得ず若しくは強制的に創作者の地位を取得する者、工業所有権の主題に関する情報を開示する者、又は本法の規定に反する態様で工業所有権の主題を使用する者、又は工業所有権の主題の保護を求める出願を外国で提出する手続を妨害する者は、カザフスタン共和国の制定法に基づき制裁を受けるものとする。例文帳に追加

Any person who usurps authorship, acquires the status of author by coercion or without the authorization of the author or the applicant discloses information on industrial property subject matter, or uses the protected industrial property subject matter in a manner contrary to the provisions of this Law, or violates the procedure for filing abroad of applications for the protection of industrial property subject matter shall be liable to sanctions under the legislation of the Republic of Kazakhstan. - 特許庁

第二十二条の二 銀行等、信託会社(信託業法 (平成十六年法律第百五十四号)第二条第二項 に規定する信託会社及び同条第六項 に規定する外国信託会社をいう。以下同じ。)、証券会社(証券取引法第二条第九項 に規定する証券会社及び外国証券業者に関する法律 (昭和四十六年法律第五号)第二条第二号 に規定する外国証券会社をいう。以下同じ。)及び金融先物取引業者(金融先物取引法第二条第十二項 に規定する金融先物取引業者をいう。以下同じ。)(以下「金融機関等」という。)は、顧客又はこれに準ずる者として政令で定める者(以下この項において「顧客等」という。)との間で資本取引に係る契約の締結その他の政令で定める行為(以下この条において「資本取引に係る契約締結等行為」という。)を行うに際しては、当該顧客等について、本確認を行わなければならない。例文帳に追加

Article 22-2 (1) In committing the act of conclusion of a contract pertaining to capital transactions or other acts specified by Cabinet Order (hereinafter referred to as "Acts such as Conclusion of a Contract Pertaining to Capital Transactions" in this paragraph) with customers or those specified by Cabinet Order as equivalent thereto (hereinafter referred to as "Customers, etc." in this paragraph), the Banks, etc, trust corporations (meaning trust corporations prescribed in Article 2, paragraph 2 of the Trust Business Act (Act No. 154 of 2004) and foreign trust corporations prescribed in paragraph 6 of the said article; the same shall apply hereinafter), securities corporations (securities corporations prescribed in Article 2, paragraph 9 of the Securities and Exchange Act and foreign securities corporations prescribed in Article 2, item 2 of the Act on Foreign Securities Dealers (Act No. 5 of 1971); the same shall apply hereinafter), and financial futures traders (meaning financial futures traders prescribed in Article 2, paragraph 12 of the Financial Futures Trading Act; the same shall apply hereinafter) (hereinafter referred to as "Financial Institutions, etc.") shall obtain the Identity Confirmation of the Customers, etc.  - 日本法令外国語訳データベースシステム

三 未処分所得の金額 特定外国の各事業年度の決算に基づく所得の金額につき、法税法及びこの法律による各事業年度の所得の金額の計算に準ずるものとして政令で定める基準により計算した金額を基礎として政令で定めるところにより当該各事業年度開始の日前七年以内に開始した各事業年度において生じた欠損の金額に係る調整を加えた金額をいう。例文帳に追加

(iii) Amount of undistributed income: An amount adjusted, with respect to the amount of income of a specified foreign corporation in its settlement of accounts for each business year, pursuant to the method specified by a Cabinet Order, based on the amount calculated in accordance with the standards specified by a Cabinet Order in a manner equivalent to the manner for calculating the amount of income for each business year pursuant to the Corporation Tax Act and this Act, in terms of the amount of loss incurred in each of the business years that commenced within seven years before the first day of the relevant business year  - 日本法令外国語訳データベースシステム

第29条 (1)に規定された請求を行う代わりに,この部に基づく特許の出願は,第29条(1)の適用上所定の期間内に,同一発明の特許出願が所定の外国において又は所定の協定若しくは条約の規定に基づいて行われた旨の陳述書を長官に提出することができる。また,当該陳述書が提出された場合は,出願は,所定の期間内に次の何れかを示す証拠を提出しなければならない。例文帳に追加

In lieu of making the request provided for in section 29 (1), an applicant for a patent under this Part may, within the time, prescribed for the purpose of section 29 (1), submit a statement to the Controller that an application for a patent for the same invention has been made in a prescribed foreign state or under the provisions of any prescribed convention or treaty and where such a statement is submitted the applicant shall submit, within the prescribed period, such evidence as may be prescribed of either  - 特許庁

3 特殊関係株主等である内国法に係る特定外国(株式(出資を含む。)若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの(これらの権利に関する使用権を含む。)若しくは著作権(出版権及び著作隣接権その他これに準ずるものを含む。)の提供又は船舶若しくは航空機の貸付けを主たる事業とするものを除く。)がその本店又は主たる事務所の所在する国又は地域においてその主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有し、かつ、その事業の管理、支配及び運営を自ら行つているものである場合(次項において「固定施設を有するものである場合」という。)における第一項の規定の適用については、同項中「調整を加えた金額」とあるのは、「調整を加えた金額から当該特定外国の事業に従事する者の件費として政令で定める費用の額の百分の十に相当する金額を控除した金額」とする。例文帳に追加

(3) With regard to the application of the provision of paragraph (1) in the case where a specified foreign corporation related to a domestic corporation that is a specially-related shareholder, etc. (excluding a corporation engaged in, as its principal business, the holding of shares (including capital contributions) or bonds, the provision of industrial property rights or any other rights concerning technology, production methods involving special technology or any other equivalent rights or methods (including the right to use these rights) or copyrights (including rights of publication, neighboring rights and any other equivalent rights) or the lending of vessels or aircrafts) has an office, store, factory or any other fixed facility that is considered to be necessary for conducting its principal business in the state or territory where its head office or principal office is located, and takes charge of managing, controlling and operating the business by itself (referred to as the "case where a specified foreign corporation has a fixed facility" in the next paragraph), the phrase "amount that is adjusted" in the said paragraph shall be deemed to be replaced with "amount that is adjusted,..., after deducting therefrom the amount equivalent to ten percent of the amount of expense specified by a Cabinet Order as a personnel expense for people engaged in the business at the said specified foreign corporation."  - 日本法令外国語訳データベースシステム

3 特殊関係株主等である連結法に係る特定外国(株式(出資を含む。)若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの(これらの権利に関する使用権を含む。)若しくは著作権(出版権及び著作隣接権その他これに準ずるものを含む。)の提供又は船舶若しくは航空機の貸付けを主たる事業とするものを除く。)がその本店又は主たる事務所の所在する国又は地域においてその主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有し、かつ、その事業の管理、支配及び運営を自ら行つているものである場合(次項において「固定施設を有するものである場合」という。)における第一項の規定の適用については、同項中「調整を加えた金額」とあるのは、「調整を加えた金額から当該特定外国の事業に従事する者の件費として政令で定める費用の額の百分の十に相当する金額を控除した金額」とする。例文帳に追加

(3) With regard to the application of the provision of paragraph (1) in the case where a specified foreign corporation related to a consolidated corporation that is a specially-related shareholder, etc. (excluding a corporation engaged in, as its principal business, the holding of shares (including capital contributions) or bonds, the provision of industrial property rights or any other rights concerning technology, production methods involving special technology or any other equivalent rights or methods (including the right to use these rights) or copyrights (including rights of publication, neighboring rights and any other equivalent rights) or the lending of vessels or aircrafts) has an office, store, factory or any other fixed facility that is considered to be necessary for conducting its principal business in the state or territory where its head office or principal office is located, and takes charge of managing, controlling and operating the business by itself (referred to in the next paragraph as the "case where a specified foreign corporation has a fixed facility"), the phrase "amount that is adjusted" in the said paragraph shall be deemed to be replaced with "amount that is adjusted,..., after deducting therefrom the amount equivalent to ten percent of the amount of expense specified by a Cabinet Order as a personnel expense for people engaged in the business at the said specified foreign corporation."  - 日本法令外国語訳データベースシステム

第四十条の十二 特殊関係株主等と特殊関係内国法との間に第四十条の十第一項に規定する特定関係があるかどうかの判定に関する事項、居住者がその者に係る特定外国から受ける配当等の額に係る所得税法第九十五条第一項に規定する控除限度額の計算その他前二条の規定の適用に関し必要な事項は、政令で定める。例文帳に追加

Article 40-12 Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 40-10(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the calculation of the maximum amount of deduction prescribed in Article 95(1) of the Income Tax Act with regard to the amount of dividend, etc. that a resident receives from a specified foreign corporation related to the said resident, and other necessary matters concerning the application of the provisions of the preceding two Articles shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

3 国際特許出願の出願は、第十七条の三の規定にかかわらず、優先日から一年三月以内(第百八十四条の四第一項の規定により翻訳文が提出された外国語特許出願のうち、国内書面提出期間内に出願から出願審査の請求のあつた国際特許出願であつて国際公開がされているものについては、出願審査の請求があつた後を除く。)に限り、願書に添付した要約書について補正をすることができる。例文帳に追加

(3) Notwithstanding Article 17-3, an applicant of an international patent application may amend the abstract attached to the application only within one year and three months from the priority date (in the case of a patent application in foreign language, a translation of which has been submitted under Article 184-4(1), where such application falls under an international patent application of which the applicant has requested an examination within the Time Limit for the Submission of National Documents and the international publication has been effected, excluding the time after the request for an examination of the application has been filed).  - 日本法令外国語訳データベースシステム

カルタヘナ協定若しくはパリ条約の締約国において,又はカルタヘナ協定の締約国でなされた出願に遡及的な優先効を与えている国において最初の特許出願が有効になされた場合は,その出願から1年間,同一発明についてペルーでなされる出願の出願又はその権原承継は上記の最初の発明に基づく優先権を認められる。ただし,後者の出願において,外国で最初になされた出願の対象に含まれていないクレームについて優先権を主張することはできない。例文帳に追加

The first patent application validly filed in a Member Country of the Cartagena Agreement or to the Paris Convention, or in another country that grants reciprocal treatment to applications originating in Member Countries of the Cartagena Agreement, shall confer on the applicant or on his successor in title the right of priority for a period of one year, calculated from the date of the said application, within which to apply for a patent for the same invention in Peru. The latter application shall not seek to claim the priority of subject matter not included in the earlier application. - 特許庁

例文

5 第一項の規定の適用を受けようとする外国金融機関等は、政令で定めるところにより、その支払を受けるべき特定利子につき同項の規定の適用を受けようとする旨、その者の名称及び本店又は主たる事務所の所在地(国内に恒久的施設を有する外国にあつては、財務省令で定める場所。以下この条において同じ。)その他の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、最初にその支払を受けるべき日の前日までに、その特定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特定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なければならない。例文帳に追加

(5) A foreign financial institution, etc. that seeks the application of the provision of paragraph (1) shall, pursuant to the provision of a Cabinet Order, submit a written application stating that it seeks the application of the provision of the said paragraph with respect to the specified interest receivable, as well as its name and the location of its head office or principal office (or any other place specified by an Ordinance of the Ministry of Finance in the case of a foreign corporation having permanent establishments in Japan; hereinafter the same shall apply in this Article) 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"), no later than the day preceding the day on which the foreign financial institution, etc. is to receive payment for the first time, via the person who pays the specified 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 specified 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).  - 日本法令外国語訳データベースシステム

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日本法令外国語訳データベースシステム
※この記事は「日本法令外国語訳データベースシステム」の2010年9月現在の情報を転載しております。
  
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Copyright © Japan Patent office. All Rights Reserved.
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