「外国人の」に関連した英語例文の一覧と使い方(74ページ目) - Weblio英語例文検索

登録又は使用により，外国において標識に係わる権利を取得している者は，同一又は類似の商品又はサービスについて後日に出願された同一又は類似の商標を取り消すよう請求することができる。ただし，この規定は，当該商標の所有者が，現在又は過去において申請人の事業上の利益を守る義務を負っており，かつ，その商標を申請人の同意を得ず，かつ，正当な理由なく，登録していたことを条件とする。例文帳に追加

A person having acquired rights to a sign abroad by registration or use may request an identical or similar trade mark, filed at a later date for identical or similar goods or services to be cancelled, if the proprietor of such mark is or was committed to looking after the business interests of the petitioner and had the trade mark registered without the latter's consent and without proper justification.  - 特許庁

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

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

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

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

２　法第六十八条の九十三の六第一項に規定する政令で定めるところにより計算した金額は、特殊関係株主等である連結法人に係る特定外国法人の各事業年度の適用対象留保金額（同項に規定する適用対象留保金額をいう。以下この節において同じ。）につき、第三十九条の百十六第二項から第四項までの規定の例により計算した金額とする。例文帳に追加

(2) The amount calculated as specified by a Cabinet Order prescribed in Article 68-93-6(1) of the Act shall be the amount calculated with regard to the eligible retained income (meaning the eligible retained income prescribed in the said paragraph; hereinafter the same shall apply in this Section) for the relevant business year of a specified foreign corporation related to a consolidated corporation which is a specially-related shareholder, etc., pursuant to the provisions of Article 39-116(2) to (4).  - 日本法令外国語訳データベースシステム

２　前項各号に掲げる法人で同項に規定する証明書の交付を受けたものが、その交付を受けた後、同項に規定する要件に該当しないこととなり、又は当該各号に規定する外国法人に該当しないこととなつた場合には、その該当しないこととなつた日以後遅滞なく、政令で定めるところにより、その旨を所轄税務署長に届け出るとともに、その証明書の提示先にその旨を通知しなければならない。例文帳に追加

(2) Where a corporation listed in each item of the preceding paragraph has, after obtaining a certificate prescribed in the said paragraph, ceased to satisfy the requirements prescribed in the said paragraph or ceased to fall under the category of foreign corporation prescribed in the relevant item, the corporation shall, without delay on or after the day on which it has ceased to satisfy the said requirements or to fall under the said category, pursuant to the provision of a Cabinet Order, submit a notification to that effect to the competent district director and also give notice to that effect to the party to which the certificate shall be presented.  - 日本法令外国語訳データベースシステム

１２　法第二十七条第五項又は第十項の規定による勧告又は命令は、郵便等による送達又は交付送達により、その送達を受けるべきものの住所、居所又は営業所に当該勧告又は命令の内容を記載した文書を送達して行う。ただし、外国投資家が居住者である代理人により当該対内直接投資等の届出をしている場合には、当該代理人の住所、居所又は営業所に送達するものとする。例文帳に追加

(12) The recommendation or order pursuant to the provision of Article 27, paragraph (5) and paragraph (10) of the Act shall be implemented by serving a document entered with the content of said recommendation or order to the domicile or residence or business office of the person who should receive the service, through service by Mail, etc. or delivery service; provided, however, that in the cases where the foreign investor gave said notification of inward direct investment, etc. through an agent who is a resident, such document shall be served to the domicile or residence or business office of said agent.  - 日本法令外国語訳データベースシステム

このため、国内外のクリエイティブ人材を地域において集積し、外国人も含め国内外の視点により、新たな地域資源を発掘するとともに、我が国に蓄積されている技術力、匠の技、感性、知恵と融合し、海外市場で評価される商品の開発、販路開拓を進め、伝統工芸、ファッション、デザイン、コンテンツなどの新たな文化産業を創出し、地域資源の海外展開とインバウンド誘致の取組を推進する。例文帳に追加

To this end, the government will promote efforts to: accumulate creative human resources from both at home and abroad in the regions; discover new regional resources from domestic and international perspectives, especially from the standpoint of foreigners; combine technological capabilities, elaborate techniques, sensibility and wisdom accumulated in Japan; promote the development of products highly evaluated overseas and expansion of their sales channels; create new creative industries (including those for traditional crafts, fashion, design, and contents); advance the overseas development of regional resources; and promote the attraction of foreign visitors. - 経済産業省

３　内国法人が適格合併、適格分割、適格現物出資又は適格事後設立（以下この項において「適格合併等」という。）により被合併法人、分割法人、現物出資法人又は事後設立法人からその有する特定外国子会社等の第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）の全部又は一部の移転を受けた場合には、当該内国法人の当該適格合併等の日を含む事業年度以後の各事業年度における第一項の規定の適用については、次の各号に掲げる適格合併等の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該内国法人の前十年以内の各事業年度の課税済留保金額とみなす。例文帳に追加

(3) Where a domestic corporation has acquired, as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a "qualified merger, etc."), the transfer of the whole or part of the number of shares, etc. of a specified foreign subsidiary company, etc. held through direct and/or indirect ownership prescribed in Article 66-6(2)(iii) (hereinafter referred to in this paragraph as the "number of shares, etc. held through direct and/or indirect ownership") by the merged corporation, the split corporation, the corporation making a capital contribution-in-kind or the corporation effecting post-formation acquisition of assets and/or liabilities, with regard to the application of the provision of paragraph (1) in the business year that includes the date of the said qualified merger, etc. and each subsequent business year of the said domestic corporation, the amount specified in each of the following items for the category of qualified merger, etc. listed in the relevant item shall, pursuant to the provision of a Cabinet Order, be deemed to be the taxed amount of retained income of the said domestic corporation for each business year within the preceding ten years:  - 日本法令外国語訳データベースシステム

３　連結法人が適格合併、適格分割、適格現物出資又は適格事後設立（以下この項において「適格合併等」という。）により被合併法人、分割法人、現物出資法人又は事後設立法人からその有する特定外国子会社等の第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）の全部又は一部の移転を受けた場合には、当該連結法人の当該適格合併等の日を含む連結事業年度以後の各連結事業年度における第一項の規定の適用については、次の各号に掲げる適格合併等の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該連結法人の前十年以内の各連結事業年度の個別課税済留保金額とみなす。例文帳に追加

(3) Where a consolidated corporation has acquired, as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a "qualified merger, etc."), the transfer of the whole or part of the number of shares, etc. of a specified foreign subsidiary company, etc. held through direct and/or indirect ownership prescribed in Article 66-6(2)(iii) (hereinafter referred to in this paragraph as the "number of shares, etc. held through direct and/or indirect ownership") by the merged corporation, the split corporation, the corporation making a capital contribution-in-kind or the corporation effecting post-formation acquisition of assets and/or liabilities, with regard to the application of the provision of paragraph (1) in the consolidated business year that includes the date of the said qualified merger, etc. and each subsequent consolidated business year of the said consolidated corporation, the amount specified in each of the following items for the category of qualified merger, etc. listed in the relevant item shall, pursuant to the provision of a Cabinet Order, be deemed to be the individually taxed amount of retained income of the said consolidated corporation for each consolidated business year within the preceding ten years:  - 日本法令外国語訳データベースシステム

国際条約に従って，同一の意匠についての先行外国出願の優先権を主張する者は，出願日から2月以内に，先行第1国出願日及び国を表示する。出願人が第1国出願日及び国を陳述した後で以下がなされてない場合，特許庁は出願人に，庁の要請の送達後2月以内に，第1国出願の出願番号を表示し，第1国出願書類の複写を提出するよう勧める。例文帳に追加

An applicant who claims, under an international treaty, the priority of an earlier foreign application for the same design shall be required to state the date and country of the earlier application within two months of the date of application. Once the applicant has stated the date and country of the earlier application, the Patent Office shall invite him to state, within two months of service of the request, the file number of the earlier application and to file a copy of the earlier application, where not already done.  - 特許庁

フランスが締約国である国際条約の規定に従うことを条件として，フランス国内に営業所も居所も有していない外国人は，当該人が居所又は営業所を有する国における正式の商標出願又は商標登録の付与を立証すること，及び当該国がフランスの標章に対して相互主義の保護を与えていることの 2を条件として，本巻の規定を享受することができる。例文帳に追加

Subject to the provisions of the international treaties to which France is party, a foreigner who has neither place of business nor residence on the national territory shall enjoy the provisions of this Book, subject to the two conditions that he proves the regular filing of a trademark application or grant of a trademark registration in the country of his residence or place of business and that the country in question affords reciprocal protection to French marks.  - 特許庁

第30条(2)に基づき長官が請求する場合は，出願人は，当該請求から6月の期間内に，存在する場合は特許出願の対象である発明の保護に係る出願(協定又は条約に基づく出願を含む)が行われたすべての外国に係る陳述書を，当該出願に関して行われた調査の結果を示す報告の写しと共に提出する。長官が請求する場合は，出願人はまた，同一期間内に，当該出願がなお係属中であるか，承認されたか，取り下げられたか若しくは取下とみなされるか，又は拒絶されたかについての陳述書を提出する。例文帳に追加

Where so requested by the Controller under section 30(2), the applicant shall, within a period of six months from the request, furnish a statement of all the foreign countries, if any, in which applications for protection for the invention, which is the subject of the patent application, have been made (including applications under conventions or treaties), together with a copy of the report showing the result of any search made in relation to such applications. Within the same period the applicant shall also, where so requested by the Controller, furnish a statement as to whether such applications are still pending, have been accepted, are withdrawn or deemed to have been withdrawn or have been refused. - 特許庁

また、協定には規定されていないものの、口上書の交換により、日本側は、①日本の国家試験を英語で受験し合格すること、②外国人のみが治療対象であること等を条件に、医師・歯科医師を受け入れることを約束した（医師７名、歯科医師２名が上限）。また、シンガポール側は、①在留邦人のみが治療対象であること等を条件に、医師・歯科医師を受け入れることを約束した（当初、医師15名、歯科医師５名が上限であったが、2005年の拡大により現在はそれぞれ30名、15名）。例文帳に追加

In addition, by exchanging notes verbale, Japan has made a commitment to accept doctors and dentists (maximum of seven doctors and two dentists) on the condition that they (i) take and pass Japanese national examinations for medical practitioners using the English language, and (ii) treat non-Japanese nationals only. Singapore also has made a commitment to accept doctors and dentists (maximum of 15 doctors and 5 dentists initially, but increased to 30 and 15, respectively, in 2005) on the condition that they treat Japanese patients only. - 経済産業省

第百十八条　この法律の施行の際現に旧外国保険事業者法第三条第一項の大蔵大臣の免許を受けている外国生命保険事業者の役員又は使用人は、施行日から起算して六月を経過する日（当該六月を経過する日までに新法第二百七十九条第一項から第三項までの規定による登録の拒否の処分があったときは、当該処分のあった日）までの間は、新法第二百七十五条の規定にかかわらず、保険募集を行うことができる。その者が当該期間内に新法第二百七十七条の登録の申請をした場合において、当該期間を経過したときは、当該申請について登録又は登録の拒否の処分があるまでの間も、同様とする。例文帳に追加

Article 118 (1) The officers or employees of a foreign life insurance business operator that have obtained the license of the Minister of Finance set forth in Article 3, paragraph (1) of the Former Foreign Insurance Business Operators Act by the time this Act enters into force may, notwithstanding the provision of Article 275 of the Current Act, carry out Insurance Solicitation activity for a period of six months counting from the Effective Date (or until the date, within such six months, of any disposition refusing the registration under Article 279, paragraphs (1) to (3) inclusive of the Current Act). The same shall apply where said period has elapsed even though such persons have applied for the registration set forth in Article 277 of the Current Act within said period, until such time as the registration or the disposition refusing the registration is made, with regard to the application.  - 日本法令外国語訳データベースシステム

イ　申請人が外国人に対する日本語教育を行う教育機関（以下「日本語教育機関」という。）で法務大臣が告示をもって定めるものにおいて六か月以上の日本語の教育を受けた者、専修学校において教育を受けるに足りる日本語能力を試験により証明された者又は学校教育法（昭和二十二年法律第二十六号）第一条に規定する学校（幼稚園を除く。）において一年以上の教育を受けた者であること。例文帳に追加

(a) The applicant must have studied the Japanese language for at least 6 months at one of the Japanese language institutions designated by the Minister of Justice in a public notice, have proved through some form of examination that he/she has the ability to sufficiently understand the Japanese language to pursue a course of study at an advanced vocational school, or have studied for at least 1 year at one of the schools (except for kindergartens) provided for in Article 1 of the Schools Act (Act No. 26 of 1947).  - 日本法令外国語訳データベースシステム

第百九十三条　法第百四十七条（外国法人に対する準用）において準用する法第百三十二条（同族会社等の行為又は計算の否認）又は第百三十四条（確定申告又は連結確定申告に係る更正又は決定による中間納付額の還付）の規定の適用に係る事項については、前編第四章（内国法人に係る更正及び決定）の規定を準用する。例文帳に追加

Article 193 With regard to matters for the application of the provisions of Article 132 (Denial of Acts or Calculation by Family Companies) or Article 134 (Refund of Interim Payment by Reassessment or Determination Pertaining to Final Return or Consolidated Final Return) of the Act which are applied mutatis mutandis pursuant to Article 147 (Mutatis Mutandis Application to Foreign Corporations) of the Act, the provisions of Chapter IV of the preceding Part (Reassessment and Determination Pertaining to Domestic Corporations) shall be applied mutatis mutandis.  - 日本法令外国語訳データベースシステム

２　法第四十条の四第一項各号に掲げる居住者は、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人所得税（本店所在地国若しくは本店所在地国以外の国若しくは地域又はこれらの国若しくは地域の地方公共団体により法人の所得を課税標準として課される税（これらの国若しくは地域又はこれらの国若しくは地域の地方公共団体により課される法人税法施行令第百四十一条第二項各号に掲げる税を含む。）及びこれに附帯して課される法人税法第二条第四十五号に規定する附帯税（利子税を除く。）に相当する税その他当該附帯税に相当する税に類する税をいう。以下この節において同じ。）に関する法令（当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人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特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項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三十九条の十五第二項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同項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同項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同項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）をもつて法第四十条の四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 resident listed in the items of Article 40-4(1) of the Act may deem that the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning corporate income taxes in the state of the head office of a specified foreign subsidiary company, etc. (meaning taxes to be imposed based on the amount of the company's income in the state of the head office or in a state or territory other than the state of the head office or by local entities in such state or territory including the state of the head office (including taxes listed in the items of Article 141(2) of the Order for Enforcement of the Corporation Tax Act to be imposed in such state or territory or by local entities of such state or territory) and taxes equivalent to incidental taxes to be imposed incidentally as prescribed in Article 2(xlv) of the Corporation Tax Act (excluding interest tax) and other taxes similar to the tax equivalent to the said incidental taxes; hereinafter the same shall apply in this Section) (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), with regard to the income of the said specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (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 a domestic corporation listed in the items of Article 66-6(1) of the Act that relates to the said specified foreign subsidiary company, etc., 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 those provisions), and the sum of the amounts listed in Article 39-15(2)(i) to (xiii) pertaining to the said calculated amount of income and then deducting therefrom the sum of the amounts listed in item (xiv) to item (xvi) of the said paragraph 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 amounts listed in item (xiv) to item (xvi) of the said paragraph pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) of the said paragraph pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 40-4(2)(ii) of the Act.  - 日本法令外国語訳データベースシステム

(1) (a)にいう請求を行う代わりに，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提出されてもいるときは，当該出願人は長官に第30条 (1)にいう証拠を提出することができる。また，長官が自己にこのように提出された証拠を公告し，かつ，当該特許所有者が関係人に当該証拠の謄本を送付するまで，訴訟を提起することができない。例文帳に追加

In lieu of making the request referred to in subsection (1) (a) the applicant may, if an application for a patent for the same invention has also been filed in a prescribed foreign state or under the provisions of any prescribed convention or treaty, submit to the Controller the evidence referred to in section 30(1); and proceedings may not be instituted until after the Controller has published any evidence so submitted to him and the proprietor has sent a copy thereof to the person concerned.  - 特許庁

入国管理局においては，ＤＶが重大な人権侵害である等の観点から，ＤＶ被害者である外国人に対しては，関係機関と連携して被害者の身体の保護を確実なものとする一方，被害者から在留期間の更新申請又は在留資格の変更申請がなされた場合には，原則としてこれを許可し，また，ＤＶを原因として不法残留等している場合は，在留を特別に許可するなど，適切に対応しているところである。例文帳に追加

The Immigration Bureau considers that DV is a serious infringement against human rights and responds to foreign nationals who are DV victims properly by ensuring their physical protection through coordination with concerned agencies, by, if application for extension of the period of stay or for change of status of residence is made by victims, permitting such applications or by, if they are overstaying on account of DV, giving special permission of residence.  - 特許庁

第百九十九条　第七十五条、第七十九条の四、第百六条の二十七、第百五十一条（第百五十三条の四において準用する場合を含む。）、第百五十五条の九、第百五十六条の十五又は第百五十六条の三十四の規定による報告若しくは資料を提出せず、又は虚偽の報告若しくは資料を提出した場合においては、その行為をした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人金融商品取引業協会、金融商品取引所、第八十五条第一項に規定する自主規制法人、金融商品取引所持株会社、外国金融商品取引所、金融商品取引清算機関、証券金融会社、金融商品取引所の子会社（第八十七条の三第二項に規定する子会社をいう。）、金融商品取引所持株会社の子会社（第百六条の十第一項に規定する子会社をいう。）、金融商品取引所に上場されている有価証券若しくは店頭売買有価証券の発行者又は外国金融商品取引所の外国金融商品取引所参加者の代表者、代理人、使用人その他の従業者若しくは業務の委託を受けた者は、一年以下の懲役若しくは三百万円以下の罰金に処し、又はこれを併科する。例文帳に追加

Article 199 In the case of failure to make a report or submit materials under Article 75, Article 79-4, Article 106-27, Article 151 (including the cases where it is applied mutatis mutandis pursuant to Article 153-4), Article 155-9, Article 156-15, or Article 156-34, or making a false report or submitting false materials, a representative person, agent, employee, other worker, or a person who received entrustment of business of an Authorized Financial Instruments Firms Association, Public Interest Corporation-Type Financial Instruments Firms Association prescribed in Article 78(2), Financial Instruments Exchange, Self-Regulation Organization prescribed in Article 85(1), Financial Instruments Exchange Holding Company, Foreign Financial Instruments Exchange, Financial Instruments Clearing Organization, Securities Finance Company, Subsidiary Company of Financial Instruments Exchange (meaning Subsidiary Companies prescribed in Article 87-3(2)), Subsidiary Company of Financial Instruments Exchange Holding Company(meaning Subsidiary Companies prescribed in Article 106-10(1)), Issuer of Securities listed in a Financial Instruments Exchange or Over-the-Counter Traded Securities, or Participants of Foreign Financial Instruments Exchange that has committed such act shall be punished by imprisonment with work for not more than one year or by a fine of not more than three million yen, or both.  - 日本法令外国語訳データベースシステム

(2) 譲渡人又は実施許諾者は，悪意で行為した場合は，その責任を負うものとする。悪意とは，これに反する証拠がない限り，当該出願若しくは特許の主題である発明の特許性に関し，契約において各書類を明示的に記載することにより，譲渡人若しくは実施許諾者が所有しているか又は気付いていたスペイン若しくは外国の報告若しくは決定について相手方当事者が知らされていなかったことを意味する。例文帳に追加

(2) The transferor or licensor shall be liable when he has acted in bad faith. Unless there is proof to the contrary, bad faith shall mean that the other party has not been informed, by means of specific mention of each document in the contract, of the Spanish or foreign reports or decisions available or known to the transferor or licensor concerning the patentability of the invention that is the subject matter of the application or patent. - 特許庁

六　この法律、信託法（平成十八年法律第百八号）、担保付社債信託法、金融機関の信託業務の兼営等に関する法律、金融商品取引法、投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）、商品投資に係る事業の規制に関する法律（平成三年法律第六十六号）、資産の流動化に関する法律（平成十年法律第百五号）若しくは著作権等管理事業法（平成十二年法律第百三十一号）その他政令で定める法律又はこれらに相当する外国の法令の規定に違反し、罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、その刑の執行を終わり、又はその刑の執行を受けることがなくなった日から五年を経過しない株式会社例文帳に追加

(vi) a stock company which has been sentenced to a fine (including punishment equivalent thereto pursuant to the laws and regulations of a foreign state) for violating the provisions of this Act, the Trust Act (Act No. 108 of 2006), the Secured Bonds Trust Act, the Act on Provision, etc. of Trust Business by Financial Institutions, the Financial Instruments and Exchange Act, the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951), the Act on Regulation of Business Pertaining to Commodity Investment (Act No. 66 of 1991), the Act on Liquidation of Assets (Act No. 105 of 1998), the Copyright Management Business Act (Act No. 131 of 2000), or any other law specified by a Cabinet Order, or pursuant to the provisions of laws and regulations of a foreign state that are equivalent thereto, and where five years have yet to elapse since the day on which execution of the sentence was completed or since the day on which the stock company has ceased to be subject to execution of the sentence;  - 日本法令外国語訳データベースシステム

第百八十四条の九　特許庁長官は、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について、特許掲載公報の発行をしたものを除き、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。以下この項において同じ。）の経過後（国内書面提出期間内に出願人から出願審査の請求があつた国際特許出願であつて条約第二十一条に規定する国際公開（以下「国際公開」という。）がされているものについては、出願審査の請求の後）、遅滞なく、国内公表をしなければならない。例文帳に追加

Article 184-9 (1) The national publication of a patent application in foreign language, a translation of which has been submitted under Article 184-4, excluding a patent application in foreign language, gazette containing the patent of which has been published, shall be effected, without delay, by the Commissioner of the Patent Office after the lapse of 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 Translations, hereinafter the same shall apply in this paragraph) (in the case of an international patent application for which the applicant has requested an examination of the patent application within the Time Limit for the Submission of National Documents and of which the international publication under Article 21 of the Treaty (hereinafter referred to as "international publication") has been effected, after such request for the examination of the patent application).  - 日本法令外国語訳データベースシステム

外国の国民又は法人は，フィリピンで営業しているか否かを問わず，異議申立，取消又は強制ライセンス許諾に係る申請を提起することができる。ただし，当該人が国民であるか，住所を有するか又は現実かつ真正の事業所を有する国が，フィリピンも締約国である知的所有権若しくは不正競争の防止に関する条約若しくは協定の締約国であるか又は法律によりフィリピン国民に相互主義的権利を与えていることを条件とする。例文帳に追加

Any foreign national or juridical person whether or not engaged in business in the Philippines may bring a petition for opposition, cancellation or compulsory licensing: Provided, that the country of which he or it is a national, or domiciled, or has a real and effective industrial establishment is a party to any convention, treaty or agreement relating to intellectual property rights or the repression of unfair competition, to which the Philippines is also a party, or extends reciprocal rights to nationals of the Philippines by law. - 特許庁

国内特許を引用する場合は，その番号及び日付，特許権者の名称並びに発明の分類を記載しなければならない。外国特許を引用する場合は，その国籍又は国名，番号及び日付並びに特許権者の名称を記載しなければならず，引用する特許を出願人が特定するのに必要なその他のデータも記載しなければならない。外国特許を引用する際に，特許の一部を引用する場合は，その部分が含まれる具体的な頁及び紙面を明示しなければならない。特許以外の刊行物を引用する場合は，著作者(もしあれば)，標題，日付，関連する頁若しくは図版，出版された場所又は写しのある場所を記載する。例文帳に追加

Should domestic patents be cited, their numbers and dates, the names of the patentees, and the classes of inventions must be stated. Should foreign patents be cited, their nationality or country, numbers and dates and the names of the patentees must be stated, and such other data must be furnished as may be necessary to enable the applicant to identify the patents cited. In citing foreign patents, in case part of the patent be involved, the particular pages and sheets containing the parts relied upon must be identified. Should non-patent publications be cited, the author (if any), title, date, relevant pages or plates, and place of publication, or place where a copy can be found, shall be given. - 特許庁

第六十六条の六　次に掲げる内国法人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内国法人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（以下この款において「課税対象留保金額」という。）に相当する金額は、その内国法人の収益の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を含むその内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。例文帳に追加

Article 66-6 (1) Where an affiliated foreign company related to any of the following domestic corporations, 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 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 domestic corporation 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 in this Subsection as "taxable retained income") shall be deemed to be the amount of the domestic corporation's profit, and included in its gross profit in the calculation of the amount of its income 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

ロ　当該非居住者又は外国法人が、当該振替地方債の利子の支払を受けるべき日の前日までに、その者の当該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を記載した書類（第八項及び第十七項において「振替地方債所有期間明細書」という。）を、当該特定振替機関等及び当該利子の支払をする者を経由し、又は当該適格外国仲介業者及び当該振替地方債の振替記載等に係る特定振替機関等並びに当該利子の支払をする者を経由してイに規定する税務署長に提出していること。例文帳に追加

(b) The said nonresident or foreign corporation shall, no later than the day preceding the day on which he/she or it is to receive interest on the said book-entry transfer local government bonds, submit a document stating his/her or its holding period for the said book-entry transfer local government bonds and any other matters specified by an Ordinance of the Ministry of Finance (referred to in paragraph (8) and paragraph (17) as "statement of the holding period of book-entry transfer local government bonds") to the district director prescribed in (a), via the said specified book-entry transfer institution, etc. and the person who pays the said interest, or via the said qualified foreign intermediary, the specified book-entry transfer institution, etc. pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and the person who pays the said interest.  - 日本法令外国語訳データベースシステム

４　第六十一条、第六十二条第二項、第七十九条第一項、第八十四条第一項及び第三項並びに前三条の規定は、承認外国製造事業者に準用する。この場合において、第六十一条中「前条第一項」とあるのは「第八十九条第三項において準用する第七十七条第一項」と、第六十二条第二項中「前項」とあるのは「第八十九条第四項において準用する第七十九条第一項」と、第八十四条第三項中「何人も」とあるのは「承認外国製造事業者は」と、「特定計量器」とあるのは「本邦に輸出される特定計量器」と、第八十六条中「第八十条又は第八十二条」とあるのは「第八十九条第二項」と、「命ずる」とあるのは「請求する」と、前条第二号中「命令に違反したとき」とあるのは「請求に応じなかったとき」と読み替えるものとする。例文帳に追加

(4) The provisions of Article 61, Article 62, paragraph 2, Article 79, paragraph 1, Article 84, paragraphs 1 and 3 and the preceding three Articles shall apply mutatis mutandis to an approved foreign manufacturing business operator. In this case, the term "paragraph 1 of the preceding Article" in Article 61 shall be deemed to be replaced with "Article 77, paragraph 1 as applied mutatis mutandis pursuant to Article 89, paragraph 3", and the term "the preceding paragraph" in Article 62, paragraph 2 shall be deemed to be replaced with "Article 79, paragraph 1 as applied mutatis mutandis pursuant to Article 89. paragraph 4", the term "No person" and the term "specified measuring instrument" in Article 84, paragraph 3 shall be deemed to be replaced with "No approved foreign manufacturing business operator" and "specified measuring instrument to be exported to Japan", respectively, the term "Article 80 or Article 82" and the term "order" in Article 86 shall be deemed to be replaced with "Article 89, paragraph 2" and "request", respectively, and the term "has violated an order" in paragraph 2 of the preceding Article shall be deemed to be replaced with "has failed to respond to a request."  - 日本法令外国語訳データベースシステム

三　社債券（特定社債券（法第二条第一項第四号に掲げる特定社債券をいう。）並びに投資法人債券（同項第十一号に掲げる投資法人債券をいう。以下この項において同じ。）、同号に掲げる外国投資証券で投資法人債券に類するもの及び社会医療法人債券（令第二条の八に規定する社会医療法人債券をいう。）を含み、社債等振替法第六十六条第一号に規定する短期社債、保険業法第六十一条の十第一項に規定する短期社債、資産流動化法第二条第八項に規定する特定短期社債、投資信託及び投資法人に関する法律第百三十九条の十二第一項に規定する短期投資法人債及び短期外債に係るものを除く。）のうち、前二号及び次号から第六号までに掲げる有価証券以外のもの並びに学校債券　第一号イ及びロに掲げる事項例文帳に追加

(iii) corporate bond certificates (including Specified Corporate Bond Certificates (meaning specified corporate bond certificates as set forth in Article 2, paragraph (1), item (iv) of the Act), Investment Corporation Bond Certificates (meaning investment corporation bond certificates as set forth in item (xi) of that paragraph; hereinafter the same shall apply in this paragraph), foreign investment securities set forth in that item that are similar to investment corporation bond certificates, and Social Medical Care Corporation Bond Certificates (meaning social medical care corporation bond certificates as referred to in Article 2-8 of the Cabinet Order), and excluding short-term corporate bonds as prescribed in Article 66, item (i) of the Corporate Bonds, etc. Transfer Act, short-term corporate bonds as prescribed in Article 61-10, paragraph (10) of the Insurance Business Act, specified short-term corporate bonds as defined in Article 2, paragraph (8) of the Asset Securitization Act, short-term investment corporation bonds and short-term foreign bonds as prescribed in Article 139-12, paragraph (1) of the Act on Investment Trusts and Investment Corporations), which are other than the Securities listed in the preceding two items and the following item to item (vi) inclusive, and School Bonds: the matters listed in item (i), sub-items (a) and (b);  - 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居住者に係る特定外国法人（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法人の事業に従事する者の人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 resident who 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

１９　この法律において「生命保険募集人」とは、生命保険会社（外国生命保険会社等を含む。以下この項において同じ。）の役員（代表権を有する役員並びに監査役及び監査委員会の委員（以下「監査委員」という。）を除く。以下この条において同じ。）若しくは使用人若しくはこれらの者の使用人又は生命保険会社の委託を受けた者（法人でない社団又は財団で代表者又は管理人の定めのあるものを含む。）若しくはその者の役員若しくは使用人で、その生命保険会社のために保険契約の締結の代理又は媒介を行うものをいう。例文帳に追加

(19) The term "Life Insurance Solicitor" as used in this Act means the officers (excluding officers with authority of representation and company auditors and members of audit committees (hereinafter referred to as "Audit Committee Members"); hereinafter the same shall apply in this Article) or employees of a Life Insurance Company (including Foreign Life Insurance Companies, etc.; hereinafter the same shall apply in this paragraph) or their employees or a person who has been entrusted by a Life Insurance Company (including an association or foundation that is not a juridical person and has provisions on representative persons or administrators) or their officers or employees that act as an agent or intermediary for conclusion of an insurance contract on behalf of the Life Insurance Company.  - 日本法令外国語訳データベースシステム

二　特殊関係内国法人の株主等である法人（前号に掲げる場合に該当する同号の株主等である外国法人及び特殊関係株主等に該当する法人を除く。）と特殊関係株主等との間にこれらの者と株式等の所有を通じて連鎖関係にある一又は二以上の法人（当該株主等である法人が内国法人であり、かつ、当該一又は二以上の法人のすべてが内国法人である場合の当該一又は二以上の内国法人及び特殊関係株主等に該当する法人を除く。以下この号において「出資関連法人」という。）が介在している場合（出資関連法人及び当該株主等である法人がそれぞれその発行済株式等の百分の八十以上の数又は金額の株式等を特殊関係株主等又は出資関連法人（その発行済株式等の百分の八十以上の数又は金額の株式等が特殊関係株主等又は他の出資関連法人によつて所有されているものに限る。）によつて所有されている場合に限る。）　当該株主等である法人の有する特殊関係内国法人の株式等の数又は金額が当該特殊関係内国法人の発行済株式等のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である法人につきそれぞれ計算した割合の合計割合）例文帳に追加

(ii) Where a single corporation or two or more corporations intervene(s) between a corporation which is a shareholder, etc. of a specially-related domestic corporation (excluding a foreign corporation which is a shareholder, etc. set forth in the preceding item falling under the case listed in the said item and a corporation falling under the category of a specially-related shareholder, etc.) and a specially-related shareholder, etc. and has(have) a linkage with them through holding the shares, etc. (where the said corporation which is a shareholder, etc. is a domestic corporation and the said intervening corporation(s) is a (are all) domestic corporation(s), excluding the said domestic corporation(s) and a corporation falling under the category of a specially-related shareholder, etc.; hereinafter referred to as a "capital contribution-related corporation(s)" in this item) (limited to the case where 80 percent or more of the number or the amount of the issued shares, etc. of each of a capital contribution-related corporation(s) and the said corporation which is a shareholder, etc. are held by a specially-related shareholder, etc. or a capital contribution-related corporation(s) (such specially-related shareholder, etc. or capital contribution-related foreign corporation(s) shall be limited to those 80 percent or more of the number or the amount of whose issued shares, etc. are held by a specially-related shareholder, etc. or other capital contribution-related corporation(s))): The ratio of the number or the amount of the shares, etc. of the specially-related domestic corporation held by the said corporation which is a shareholder, etc. out of the total issued shares, etc. of the said specially-related domestic corporation (where there are two or more such corporations which are shareholders, etc., the sum of the ratios calculated for each of them).  - 日本法令外国語訳データベースシステム

１３　特定振替機関等及び適格外国仲介業者は、振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者が当該特定振替機関等又は当該適格外国仲介業者から振替記載等を受けた振替国債又は振替地方債につき帳簿を備え、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者の各人別に、政令で定めるところにより、当該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を記載し、又は記録しなければならない。例文帳に追加

(13) A specified book-entry transfer institution, etc. and a qualified foreign intermediary shall keep books with regard to book-entry transfer national government bonds or book-entry transfer local government bonds for which a 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 made entries or records under the book-entry transfer system through the said specified book-entry transfer institution, etc. or the said qualified foreign intermediary, and shall state or record in such books, pursuant to the provision of a Cabinet Order, the day on which entries or records under the book-entry transfer system were made with regard to the said book-entry transfer national government bonds or book-entry transfer local government bonds, and any other matters specified by an Ordinance of the Ministry of Finance, 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.  - 日本法令外国語訳データベースシステム

本邦の公私の機関との契約に基づいて行う法律学、経済学、社会学その他の人文科学の分野に属する知識を必要とする業務又は外国の文化に基盤を有する思考若しくは感受性を必要とする業務に従事する活動（一の表の教授の項、芸術の項及び報道の項の下欄に掲げる活動並びにこの表の投資・経営の項から教育の項まで、企業内転勤の項及び興行の項の下欄に掲げる活動を除く。）例文帳に追加

Activities to engage in services, which require knowledge pertinent to jurisprudence, economics, sociology or other human science fields or to engage in services which require specific ways of thought or sensitivity based on experience with foreign culture, based on a contract with a public or private organization in Japan (except for the activities listed in the right-hand column of the "Professor", "Artist" and "Journalist" columns of Table (1), and except for the activities listed in the right-hand column of the "Investor/Business Manager", "Legal/Accounting Services", "Medical Services", "Researcher", "Instructor", "Intra-company Transferee" and "Entertainer" columns of this table).  - 日本法令外国語訳データベースシステム

第一には人口動態の問題であり、一般に、高所得国（例えば労働力が減少している我が国）とアジアの発展途上国（人口が1995年から2005年で年平均1.6％成長）との間では大きな人口動態の相違があること、また、ヘルスケア分野の外国人労働者に対する需要を作り出す先進国の高齢化や、個別国家間での出生率の多様な格差等の年齢構成の相違68、最後に、送出国と受入れ国の賃金格差も決定的要因であるとし、OECD諸国とアジアの1人当たりGDPの格差が18％69、タイ・マレーシアの1人当たりGDPも周辺国と最大10倍近くになることを挙げている。例文帳に追加

Firstly, it is a population dynamics matter. There is generally a great difference in the population dynamics between high-income countries (for example, Japan, where the workforce is decreasing) and Asian developing countries (where the population has increased by an average of 1.6% a year in the period from 1995 to 2005).In addition, the aging of citizens in developed countries has created a demand for foreign workers in the field of health care as well the difference in age structures67 such as the disparity among the birth rates of individual countries. Finally, it is thought that the wage differentials between sending countries and receiving countries is the decisive factor, given that the gap between the GDP per capita of OECD countries and Asia is18%68, and the GDP per capita of Thailand and Malaysia is nearly 10 times higher than that of their neighboring countries. - 経済産業省

第六十六条の九の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）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法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、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。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である内国法人の有する当該特定外国法人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。）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（以下この款において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の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を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。例文帳に追加

Article 66-9-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation 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 corporation"), in each business year beginning on or after October 1, 2007, 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 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 corporation held by the domestic corporation that is the said specially-related shareholder, etc. 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) vested in such shares, etc. (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of profit of the domestic corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its income 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

第六十八条の九十三の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に特定関係（当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式又は出資を間接に保有する関係として政令で定める関係をいう。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）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法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、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剰余金の配当等（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をいう。）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。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である連結法人の有する当該特定外国法人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又は出資の第六十六条の九の六第一項に規定する請求権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（以下この款において「個別課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である連結法人の収益の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を含む当該連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。例文帳に追加

Article 68-93-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a special relationship (meaning a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares or capital contributions that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph as "issued shares, etc."), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation 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 a tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, 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, etc. (meaning dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act) (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 corporation held by the consolidated corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim prescribed in Article 66-9-6(1) vested in such shares or capital contributions (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of profit of the consolidated corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated 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

一　法第六十六条の七第一項の規定の適用を受ける事業年度（以下この項において「適用事業年度」という。）終了の日までに当該課税対象年度の所得に対して課された外国法人税の額（第四項又は第三十九条の百十八第四項の規定により法第六十六条の七第一項又は第六十八条の九十一第一項の規定の適用を受けることを選択したものに限る。以下この項において同じ。）の合計額について前項の規定により計算した金額例文帳に追加

i) The amount calculated pursuant to the provisions of the preceding paragraph regarding the sum of the amount of foreign corporation taxes that were imposed on income for the relevant taxable business year by the final day of a business year subject to the provisions of Article 66-7(1) of the Act (hereinafter referred to as the "applicable business year" in this paragraph) (such amount of foreign corporation taxes shall be limited to those to which the provisions of Article 66-7(1) or Article 68-91(1) of the Act, pursuant to the provisions of paragraph (4) or Article 39-118(4); hereinafter the same shall apply in this paragraph  - 日本法令外国語訳データベースシステム

一　法第六十八条の九十一第一項の規定の適用を受ける連結事業年度（以下この項において「適用連結事業年度」という。）終了の日までに当該課税対象年度の所得に対して課された外国法人税の額（第四項又は第三十九条の十八第四項の規定により法第六十八条の九十一第一項又は第六十六条の七第一項の規定の適用を受けることを選択したものに限る。以下この項において同じ。）の合計額について前項の規定により計算した金額例文帳に追加

i) The amount calculated pursuant to the provisions of the preceding paragraph regarding the sum of the amount of foreign corporation taxes that were imposed on income for the relevant taxable business year by the final day of a consolidated business year subject to the provisions of Article 68-91(1) of the Act (hereinafter referred to as the "applicable consolidated business year" in this paragraph) (such amount of foreign corporation taxes shall be limited to those to which the provisions of Article 68-91(1) or Article 66-7(1) of the Act were chosen to apply, pursuant to the provisions of paragraph (4) or Article 39-18(4); hereinafter the same shall apply in this paragraph  - 日本法令外国語訳データベースシステム

第八条　外国人は、排他的経済水域において、試験研究その他の農林水産省令で定める目的のために水産動植物の採捕を行おうとするときは、農林水産省令で定めるところにより、水産動植物の採捕に係る船舶ごとに、農林水産大臣の承認を受けなければならない。ただし、その水産動植物の採捕が第四条第一項ただし書の農林水産省令で定める軽易なものであるとき、又はその漁業等付随行為が次条の承認を受けて行われるものであるときは、この限りでない。例文帳に追加

Article 8 In the event that Foreign Nationals intend to carry out the harvest of aquatic animals and plants in the Exclusive Economic Zone for test and research or other purposes provided for in the Ordinance of the Ministry of Agriculture, Forestry and Fisheries, they shall obtain the authorization of the Minister of Agriculture, Forestry and Fisheries for each vessel engaging in the harvest of aquatic animals and plants as provided for in the Ordinance of the Ministry of Agriculture, Forestry and Fisheries; provided, however, that this shall not apply in cases where the harvest of aquatic animals and plants in question is a minor one provided for in the Ordinance of the Ministry of Agriculture, Forestry and Fisheries under the proviso of paragraph 1 of Article 4, or in cases where the Fishery Incidental Acts in question are engaged in with the authorization under the following Article.  - 日本法令外国語訳データベースシステム

第二十二条の三　前条第二項から第四項までの規定は、第十八条の二第一項に規定する一時庇護のための上陸の許可を受けた外国人で別表第一又は別表第二の上欄の在留資格のいずれかをもつて在留しようとするものに準用する。この場合において、前条第二項中「日本の国籍を離脱した日又は出生その他当該事由が生じた日から三十日以内」とあるのは、「当該上陸の許可に係る上陸期間内」と読み替えるものとする。例文帳に追加

Article 22-3 The provisions of paragraphs (2) to (4) of the preceding Article shall apply mutatis mutandis to an alien who has received permission for landing for the temporary refuge prescribed in Article 18-2, paragraph (1), only in cases where he/she is to reside under any status of residence listed in the left-hand column of Appended Table I or II. In this case, "within 30 days, on and after the date of his/her renouncement of Japanese nationality, birth, or other cause" in paragraph (2) of the preceding Article shall be deemed to be replaced with "within the period of landing pertaining to the permission for landing".  - 日本法令外国語訳データベースシステム

第二十三条　抑留資格認定官は、第三条約の我が国以外の締約国の軍隊その他これに類する組織によりその身体を拘束されている外国人であって抑留対象者に該当すると思料するものがある場合には、防衛大臣の定めるところにより、第四条の規定によりその身体を拘束しないときであっても、その者について第十一条（第三項を除く。）の規定の例により抑留資格認定のための調査を行うことができる。例文帳に追加

Article 23 (1) The recognition officer of internment status may, when he/she considers that a foreigner in the custody of an armed forces of a contracting party of the Third Convention except Japan or other similar organizations is to be a person subject to internment, conduct inquiry for recognition of internment status as governed by the provisions of Article 11 (except for paragraph (3)) in the manner set forth by the Minister of Defense, even without taking such foreigner in custody pursuant to the provision of Article 4.  - 日本法令外国語訳データベースシステム

第三十九条の二十の十　法第六十六条の九の六第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国法人の各事業年度の同条第二項第三号に規定する未処分所得の金額につき、第三十九条の十六第一項の規定の例により計算した金額とする。例文帳に追加

Article 39-20-10 (1) The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 66-9-6(1) of the Act for the amount of taxes and a dividend of surplus, etc. on the said undistributed income shall be the amount calculated with regard to the amount of undistributed income prescribed in Article 66-9-6(2)(iii) of the Act for the relevant business year of a specified foreign corporation, pursuant to the provisions of Article 39-16(1).  - 日本法令外国語訳データベースシステム

第三十九条の百二十の十　法第六十八条の九十三の六第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国法人の各事業年度の同条第二項第三号に規定する未処分所得の金額につき、第三十九条の百十六第一項の規定の例により計算した金額とする。例文帳に追加

Article 39-120-10 (1) The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 68-93-6(1) of the Act for the amount of taxes and a dividend of surplus, etc. on the said undistributed income shall be the amount calculated with regard to the amount of undistributed income prescribed in Article 68-93-6(2)(iii) of the Act for the relevant business year of a specified foreign corporation, pursuant to the provisions of Article 39-116(1).  - 日本法令外国語訳データベースシステム

三　その外国法人の国内及び国外の双方にわたつて行う事業に係る収益の額又は費用若しくは損失の額を、当該事業年度の法第百四十二条に規定する国内源泉所得に係る所得の金額の計算上益金の額又は損金の額に算入すべき金額として配分している場合には、当該収益の額又は費用若しくは損失の額及びその配分に関する計算の基礎その他参考となるべき事項を記載した明細書例文帳に追加

(iii) In the case where the amount of revenue and expenses, or the amount of loss related to the foreign corporation's business conducted both in and outside Japan is allocated as the amount to be included in gross profits and the amount of deductible expenses in the calculation of the amount of income categorized as income from domestic sources prescribed in Article 142 of the Act for said business year, the statement showing said amount of revenue and expenses, or the amount of loss, the basis of the calculation concerning the allocation thereof, and other matters for reference  - 日本法令外国語訳データベースシステム