「居場」に関連した英語例文の一覧と使い方(51ページ目) - Weblio英語例文検索

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

２３　前項の規定は、非居住者又は外国法人が、他の振替地方債に係る確認に係る振替記載等に係る口座、利付振替国債に係る確認に係る振替記載等に係る口座若しくは短期国債等に係る確認に係る振替記載等に係る口座において最初に振替地方債の振替記載等を受ける場合又は振替地方債に係る法第五条の二第十一項の規定による同項に規定する申告書（第二十六項において「振替地方債異動申告書」という。）の提出をする場合について準用する。この場合において、前項中「振替地方債に係る確認に係る同条第九項」とあるのは「他の振替地方債に係る確認若しくは利付振替国債に係る確認に係る同条第九項」と、「振替地方債に係る確認又は」とあるのは「他の振替地方債に係る確認、当該利付振替国債に係る確認又は」と、「振替国債非課税適用申告書又は振替国債異動申告書」とあるのは「振替地方債非課税適用申告書又は振替地方債異動申告書」と読み替えるものとする。例文帳に追加

(23) The provisions of the preceding paragraph shall apply mutatis mutandis where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system regarding book-entry transfer local government bonds in the account pertaining to the entries or records under the book-entry transfer system covered by a confirmation concerning other book-entry transfer local government bonds, the account pertaining to the entries or records under the book-entry transfer system covered by a confirmation concerning interest-bearing book-entry transfer national government bonds or the account pertaining to the entries or records under the book-entry transfer system covered by a confirmation concerning short-term national government bonds, etc., or submits a written application prescribed in Article 5-2(11) of the Act pursuant to the provisions of paragraph (11) of the said Article with regard to book-entry transfer local government bonds (such written application shall be referred to as a "written application for a change of book-entry transfer local government bonds" in paragraph (26)). In this case, in the preceding paragraph, the term "pursuant to the provisions of paragraph (9) of the said Article with regard to a confirmation concerning the said book-entry local government bonds" shall be deemed to be replaced with "pursuant to the provisions of paragraph (9) of the said Article with regard to a confirmation concerning other book-entry local government bonds or a confirmation concerning interest-bearing book-entry transfer national government bonds"; the term "a confirmation concerning the said book-entry transfer local government bonds or" shall be deemed to be replaced with "a confirmation concerning other book-entry transfer local government bonds, a confirmation concerning the said interest-bearing book-entry transfer national government bonds or"; the term "a written application for tax exemption of book-entry transfer national government bonds or written application for a change of book-entry transfer national government bonds" shall be deemed to be replaced with "a written application for tax exemption of book-entry transfer local government bonds or written application for a change 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

５　第百六十一条第一号の二に規定する配分を受ける同号に掲げる国内源泉所得については、同号に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である非居住者又は外国法人が当該組合契約に定める計算期間その他これに類する期間（これらの期間が一年を超える場合は、これらの期間をその開始の日以後一年ごとに区分した各期間（最後に一年未満の期間を生じたときは、その一年未満の期間）。以下この項において「計算期間」という。）において生じた当該国内源泉所得につき金銭その他の資産（以下この項において「金銭等」という。）の交付を受ける場合には、当該配分をする者を当該国内源泉所得の支払をする者とみなし、当該金銭等の交付をした日（当該計算期間の末日の翌日から二月を経過する日までに当該国内源泉所得に係る金銭等の交付がされない場合には、同日）においてその支払があつたものとみなして、この法律の規定を適用する。例文帳に追加

(5) With respect to domestic source income listed in Article 161(i)-2 to be distributed as prescribed in the said paragraph, in the case where a nonresident or foreign corporation that is a partner engaged in a partnership contract prescribed in the said item (including a person similar thereto who is specified by a Cabinet Order) receives money or any other assets (hereinafter referred to as "money, etc." in this paragraph) as the domestic source income arising during the accounting period specified in the said partnership contract or any other period similar thereto (in the case where such period is longer than one year: each term set by dividing the period by one year each since the first day of the period (including the last term that is shorter than one year, if any); hereinafter referred to as the "accounting period" in this paragraph), the provisions of this Act shall be applied by deeming that the person who makes the said distribution makes payment of the domestic source income, and deeming that payment has been made as of the day on which the said money, etc. has been paid (in the case where the money, etc. pertaining to the domestic source income has not yet been paid within two months from the day following the end of the accounting period: as of the last day of the two-month period).  - 日本法令外国語訳データベースシステム

二　本邦に主たる事務所を有する法人に対する金銭の貸付け後における当該法人に対する金銭の貸付けの残高が前号の主務省令で定める金額を超える場合　当該金銭の貸付け後における当該法人の負債の額として主務省令で定める額の百分の五十に相当する金額から当該金銭の貸付けの残高と当該法人（会社に限る。）が発行した第九項第一号に規定するその募集が特定のものに対してされた社債（以下この号において「社債」という。）で当該金銭の貸付けを行つたものが保有するものの残高の合計額（当該金銭の貸付けを行つたものを第四項の株式取得者とした場合に同項各号に掲げるものに該当することとなる非居住者である個人又は法人等が行つた金銭の貸付けの残高と取得した社債の残高の合計額を含み、当該金銭の貸付けの金額を除く。）を控除した金額（当該金額が零に満たない場合にあつては、零）例文帳に追加

(ii) In the cases where the outstanding balance of loans to a juridical person having its principal office in Japan after provision of loans exceeds the amount specified by the ordinance of the competent ministry set forth in the preceding item: The amount obtained by deducting the total of the outstanding balance of said loans and the outstanding balance of bonds issued by said juridical person (limited to a company) and offered to specified parties as prescribed in paragraph (9), item (i) (hereinafter referred to as "bonds" in this item) which are held by a person who has provided said loans (such total shall include the total of the outstanding balance of loans provided and the outstanding balance of bonds acquired by non-resident individuals or juridical persons, etc. who fall under those listed in each item of paragraph (4) when deeming the person who has provided said loans to be the share acquisitor set forth in the same paragraph, and shall exclude the amount of said loans) from the amount equivalent to 50% of the amount specified by an ordinance of the competent ministry as the amount of liabilities of said juridical person after said provision of loans (in the cases where said obtained amount is less than zero, the amount shall be zero).  - 日本法令外国語訳データベースシステム

２　前項に規定する場合において、訪問看護、訪問リハビリテーション、通所リハビリテーション若しくは短期入所療養介護又は介護予防訪問看護、介護予防訪問リハビリテーション、介護予防通所リハビリテーション若しくは介護予防短期入所療養介護についてその治療の必要の程度につき診断する医師その他居宅サービス若しくはこれに相当するサービス、施設サービス又は介護予防サービス若しくはこれに相当するサービスに従事する医師又は歯科医師が、市町村に提出されるべき診断書に虚偽の記載をしたため、その保険給付が行われたものであるときは、市町村は、当該医師又は歯科医師に対し、保険給付を受けた者に連帯して同項の徴収金を納付すべきことを命ずることができる。例文帳に追加

(2) In a case as prescribed in the preceding paragraph, with regard to Home-Visit Nursing, Home-Visit Rehabilitation, Outpatient Rehabilitation, Short-Term Admission for Recuperation, Home-Visit Nursing Service for Preventive Long-Term Care, Home-Visit Rehabilitation Service for Preventive Long-Term Care, Outpatient Rehabilitation for Preventive Long-Term Care, Short-Term Admission for Recuperation for Preventive Long-Term Care, when an insurance benefit for said services is granted because a physician who diagnoses the degree of necessity of said treatment or another physician or dentist who engages in In-Home Long-Term Care or equivalent services, Facility Service, Preventive Long-Term Care Service or equivalent services, has made a false entry on the medical certification which is to be submitted to a Municipality, the Municipality may order said physician or dentist to pay the levy as prescribed by the above paragraph jointly and severally with the person that received the insurance benefit.  - 日本法令外国語訳データベースシステム

第二十七条　要介護認定を受けようとする被保険者は、厚生労働省令で定めるところにより、申請書に被保険者証を添付して市町村に申請をしなければならない。この場合において、当該被保険者は、厚生労働省令で定めるところにより、第四十六条第一項に規定する指定居宅介護支援事業者、地域密着型介護老人福祉施設若しくは介護保険施設であって厚生労働省令で定めるもの又は第百十五条の三十九第一項に規定する地域包括支援センターに、当該申請に関する手続を代わって行わせることができる。例文帳に追加

Article 27 (1) An Insured Person that intends to obtain a Certification of Needed Long-Term Care, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare, shall submit an application with attachment of Certificate of Insured Person to a Municipality. In this case, said Insured Person, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare, may have a Designated In-Home Long-Term Care Support Provider as prescribed in Article 46, paragraph (1), a Community-Based Facility for the Elderly Covered by Public Aid Requiring Long-Term Care, or a Facility Covered by Long-Term Care Insurance, and those which are determined by an Ordinance of the Ministry of Health, Labour, and Welfare, or a community general support center as prescribed in Article 115-39, paragraph (1) implement procedures pertaining to said application on behalf of said Insured Person.  - 日本法令外国語訳データベースシステム

第三十二条　要支援認定を受けようとする被保険者は、厚生労働省令で定めるところにより、申請書に被保険者証を添付して市町村に申請をしなければならない。この場合において、当該被保険者は、厚生労働省令で定めるところにより、第四十六条第一項に規定する指定居宅介護支援事業者、地域密着型介護老人福祉施設若しくは介護保険施設であって厚生労働省令で定めるもの又は第百十五条の三十九第一項に規定する地域包括支援センターに、当該申請に関する手続を代わって行わせることができる。例文帳に追加

Article 32 (1) An Insured Person that intends to receive a Certification of Needed Support shall submit to a Municipality an application with a Certificate of Insured Person pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare. In this case, said Insured Person may, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare, have a Designated In-Home Long-Term Care Support Provider, etc., as prescribed in Article 46, paragraph (1), a Community-Based Facility for the Elderly Covered by Public Aid Requiring Long-Term Care or a Facility Covered by Long-Term Care Insurance as determined by an Ordinance of the Ministry of Health, Labour, and Welfare, or a community general support center as prescribed in Article 115-39, paragraph (1), perform the procedures of said application on behalf of the Insured Person.  - 日本法令外国語訳データベースシステム

第四十八条　市町村は、要介護被保険者が、次に掲げる施設サービス（以下「指定施設サービス等」という。）を受けたときは、当該要介護被保険者に対し、当該指定施設サービス等に要した費用（食事の提供に要する費用、居住に要する費用その他の日常生活に要する費用として厚生労働省令で定める費用を除く。以下この条において同じ。）について、施設介護サービス費を支給する。ただし、当該要介護被保険者が、第三十七条第一項の規定による指定を受けている場合において、当該指定に係る種類以外の施設サービスを受けたときは、この限りでない。例文帳に追加

Article 48 (1) A Municipality, when an Insured Person Requiring Long-Term Care receives the following Facility Service (herein referred to as "Designated Facility Service, etc."), shall pay to said Insured Person Requiring Long-Term Care an Allowance for Long-Term Care Facility Service of the expenses required for said Designated Facility Service, etc. (excluding the expenses necessary to provide meals, residence, and other necessary expenses for daily life as determined by an Ordinance of the Ministry of Health, Labour, and Welfare; the same shall herein apply in this Article), however, provided that this provision shall not apply to a case that said Insured Person Requiring Long-Term Care who is designated pursuant to the provision of Article 37, paragraph (1), received Facility Service other than the type pertaining to said designation:  - 日本法令外国語訳データベースシステム

第五十条　市町村が、災害その他の厚生労働省令で定める特別の事情があることにより、居宅サービス（これに相当するサービスを含む。）、地域密着型サービス（これに相当するサービスを含む。）若しくは施設サービス又は住宅改修に必要な費用を負担することが困難であると認めた要介護被保険者が受ける次の各号に掲げる介護給付について当該各号に定める規定を適用する場合においては、これらの規定中「百分の九十」とあるのは、「百分の九十を超え百分の百以下の範囲内において市町村が定めた割合」とする。例文帳に追加

Article 50 In a case when a Municipality applies the provisions as prescribed in the following items to a Long-Term Care Benefit as listed in said items received by an Insured Person Requiring Long-Term Care for whom it is deemed difficult to pay the necessary expenses for In-Home Service (including equivalent services), Community-Based Service (including equivalent services), Facility Service, or a Home Modification due to disaster or other special reason as determined by an Ordinance of the Ministry of Health, Labour, and Welfare, the term "90 percent" in the referenced provisions shall be deemed to be replaced with "the percentage determined by the Municipality within the range of more than 90 percent to 100 percent or less":  - 日本法令外国語訳データベースシステム

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

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

一　居宅要支援被保険者が、指定介護予防支援以外の介護予防支援又はこれに相当するサービス（指定介護予防支援の事業に係る第百十五条の二十二第一項の厚生労働省令で定める基準及び同項の厚生労働省令で定める員数並びに同条第二項に規定する指定介護予防支援に係る介護予防のための効果的な支援の方法に関する基準及び指定介護予防支援の事業の運営に関する基準のうち、厚生労働省令で定めるものを満たすと認められる事業を行う事業者により行われるものに限る。次号において「基準該当介護予防支援」という。）を受けた場合において、必要があると認めるとき。例文帳に追加

(i) when a Municipality determines it necessary in a case when an Insured Person Requiring Support receives a Preventive Long-Term Care Support other than a Designated Support for Prevention of Long-Term Care or equivalent service (limited to services provided by a provider that performs said business in a location that has been determined to satisfy the standards provided by an Ordinance of the Ministry of Health, Labour, and Welfare, among the standards as determined by an Ordinance of the Ministry of Health, Labour, and Welfare as set forth in Article 115-22, paragraph (1) pertaining to a Designated Support for Prevention of Long-Term Care and the number of employees as determined by an Ordinance of the Ministry of Health, Labour, and Welfare as set forth in the same paragraph, and standards concerning effective support methods for Prevention of Long-Term Care pertaining to Designated Support for Prevention of Long-Term Care as prescribed in paragraph (2) of the same Article and standards concerning the management of a business of Designated Support for Prevention of Long-Term Care (herein referred to as "Preventive Long-Term Care Support Applicable to Standards" in the items following);  - 日本法令外国語訳データベースシステム

第六十条　市町村が、災害その他の厚生労働省令で定める特別の事情があることにより、介護予防サービス（これに相当するサービスを含む。）、地域密着型介護予防サービス（これに相当するサービスを含む。）又は住宅改修に必要な費用を負担することが困難であると認めた居宅要支援被保険者が受ける次の各号に掲げる予防給付について当該各号に定める規定を適用する場合においては、これらの規定中「百分の九十」とあるのは、「百分の九十を超え百分の百以下の範囲内において市町村が定めた割合」とする。例文帳に追加

Article 60 In a case when a Municipality applies provisions as prescribed in the following items to a prevention benefit listed in the said items that an Insured Person Requiring Support receives, for whom it is deemed to be difficult to pay necessary expenses for Preventive Long-Term Care Service (including equivalent services), Community-Based Service for Preventive Long-Term Care (including equivalent services), or Home Modification due to a disaster or other special reasons as determined by an Ordinance of the Ministry of Health, Labour, and Welfare, the term "90 percent" in these provisions shall be deemed to be replaced with "the percentage provided by a Municipality within the range of more than 90 percent to 100 percent or less":  - 日本法令外国語訳データベースシステム

３　第一項の規定により給付額減額等の記載を受けた要介護被保険者等が、当該記載を受けた日の属する月の翌月の初日から当該給付額減額期間が経過するまでの間に利用した居宅サービス（これに相当するサービスを含む。次項において同じ。）、地域密着型サービス（これに相当するサービスを含む。次項において同じ。）、施設サービス、介護予防サービス（これに相当するサービスを含む。次項において同じ。）及び地域密着型介護予防サービス（これに相当するサービスを含む。次項において同じ。）並びに行った住宅改修に係る次の各号に掲げる介護給付等について当該各号に定める規定を適用する場合においては、これらの規定中「百分の九十」とあるのは、「百分の七十」とする。例文帳に追加

(3) With regard to In-Home Service (including equivalent service; the same shall apply in the following paragraph), Community-Based Service (including equivalent service; the same shall apply in the following paragraph), Facility Service, Preventive Long-Term Care Service (including equivalent service; the same shall apply in the following paragraph), Community-Based Service for Preventive Long-Term Care (including equivalent service; the same shall apply in the following paragraph), and a Long-Term Care Benefit, etc., as listed in the following items pertaining to a Home Modification that is used or implemented by an Insured Person Requiring Long-Term Care, etc., that has received an Entry of Benefit Reduction Amount, etc., pursuant to the provisions of paragraph (1), from the first day of the month following the month in which said Entry was entered until said Benefit Reduction Period expires, when the provisions as prescribed in each said item shall apply to these services and benefits, etc., the term "90 percent" in the listed provisions shall be "70 percent":  - 日本法令外国語訳データベースシステム

一　障害者が自ら選択した場所に居住し、又は障害者若しくは障害児（以下「障害者等」という。）がその有する能力及び適性に応じ、自立した日常生活又は社会生活を営むことができるよう、当該市町村の区域における障害者等の生活の実態を把握した上で、公共職業安定所その他の職業リハビリテーション（障害者の雇用の促進等に関する法律（昭和三十五年法律第百二十三号）第二条第七号に規定する職業リハビリテーションをいう。第四十二条第一項において同じ。）の措置を実施する機関、教育機関その他の関係機関との緊密な連携を図りつつ、必要な自立支援給付及び地域生活支援事業を総合的かつ計画的に行うこと。例文帳に追加

(i) Municipalities shall provide necessary Payment for Services and Supports for Persons with Disabilities and community life support service comprehensively and systematically as trying to build close coordination with institutes like public employment security offices and other institutes which conduct actions for other vocational rehabilitations (means vocational rehabilitations prescribed in item 7 of Article 2 of Act for Employment Promotion etc. of Persons with disabilities (Act No. 123 of 1960); same as in paragraph 1 of Article 42 hereof), educational institutes, and other institutes concerned, understanding actual life conditions of persons (adults) and children with disabilities or others within the area of such municipality, so that the persons with disabilities can live in the place which they chose for themselves, or persons (adults) and children with disabilities (hereinafter referred to as "persons with disabilities, or others") can live independent daily or social life according to their respective abilities and aptitudes.  - 日本法令外国語訳データベースシステム

第十八条　前条の規定にかかわらず、生産物（生産され又は加工された物をいう。以下この条において同じ。）で引渡しがされたものの瑕疵により他人の生命、身体又は財産を侵害する不法行為によって生ずる生産業者（生産物を業として生産し、加工し、輸入し、輸出し、流通させ、又は販売した者をいう。以下この条において同じ。）又は生産物にその生産業者と認めることができる表示をした者（以下この条において「生産業者等」と総称する。）に対する債権の成立及び効力は、被害者が生産物の引渡しを受けた地の法による。ただし、その地における生産物の引渡しが通常予見することのできないものであったときは、生産業者等の主たる事業所の所在地の法（生産業者等が事業所を有しない場合にあっては、その常居所地法）による。例文帳に追加

Article 18 Notwithstanding the preceding Article, where a claim arises from a tort involving injury to life, body or property of others, caused by a defect in a product (meaning a thing produced or processed; hereinafter the same shall apply in this Article) that is delivered, against a producer (meaning a person who has produced, processed, imported, exported, distributed or sold a product in the course of trade; hereinafter the same shall apply in this Article) or a person who has provided a representation on the product in a manner which allows the others to recognize such person as its producer (hereinafter collectively referred to as a "Producer, etc." in this Article), the formation and effect of such claim shall be governed by the law of the place where the victim received the delivery of the product; provided, however, that if the delivery of the product at said place was ordinarily unforeseeable, the law of the principal place of business of the Producer, etc. (in cases where the Producer, etc. has no place of business, the law of his/her habitual residence) shall govern.  - 日本法令外国語訳データベースシステム

第三十五条　第三十三条第三号に掲げる者の団体又は同条第五号に掲げる者の団体が、当該団体の構成員である同条第三号に掲げる者及びその者に係る同条第四号に掲げる者又は当該団体の構成員である同条第五号に掲げる者の業務災害及び通勤災害（これらの者のうち、住居と就業の場所との間の往復の状況等を考慮して厚生労働省令で定める者にあつては、業務災害に限る。）に関してこの保険の適用を受けることにつき申請をし、政府の承認があつたときは、第三章第一節から第三節まで（当該厚生労働省令で定める者にあつては、同章第一節及び第二節）、第三章の二及び徴収法第二章から第六章までの規定の適用については、次に定めるところによる。例文帳に追加

Article 35 (1) When an association of persons set forth in Article 33, item (iii) or an association of persons set forth in item (v) of said Article has made an application to have this insurance apply to employment injuries and commuting injuries to the persons set forth in item (iii) of said Article who are members of said association and to persons set forth in item (iv) of said Article related to those persons or to persons set forth in item (v) of said Article who are members of said association (limited to employment injuries in the case of persons specified by an Ordinance of the Ministry of Health, Labour and Welfare among those listed above in consideration of the situation of round-trips between their residences and workplaces or the like), and the approval of the government has been given, the application of the provisions of Chapter III, Sections 1 to 3 (with regard to said persons specified by an Ordinance of the Ministry of Health, Labour and Welfare, Sections 1 and 2 of said Chapter) and Chapter III-2 of this Act and Chapters II to VI of the Premiums Collection Act shall be provided as follows:  - 日本法令外国語訳データベースシステム

２　前項の場合において、検疫所長は、検疫感染症の病原体に感染したおそれのある者で停留されないものに対し、出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第二条第五号に規定する旅券の呈示を求め、当該者の国内における居所、連絡先及び氏名並びに旅行の日程その他の厚生労働省令で定める事項について報告を求め、同項の規定により定めた期間内において当該者の体温その他の健康状態について報告を求め、若しくは質問を行い、又は検疫官をしてこれらを行わせることができる。例文帳に追加

(2) In the cases referred to in the preceding paragraph, the quarantine station chief may demand that a suspected patient of the quarantinable infectious disease-causing pathogens whose activity is not restricted present a passport as prescribed in Item 5 of Article 2 of the Immigration-Control and Refugee-Recognition Law (Cabinet Order No. 319 of 1951), and have him/her report the details of their residence in Japan - contact address, name, travel schedule and other details specified by the Ordinance of the Health, Labour and Welfare Ministry, as well as demanding a report of his/her body temperature and other physical conditions within the period specified by the paragraph, or to ask questions. A quarantine officer may be assigned to this job.  - 日本法令外国語訳データベースシステム

２　外国人は、登録原票の記載事項のうち、第四条第一項第七号、第十号、第十一号又は第十六号から第十九号までに掲げる事項に変更を生じた場合には、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、前項、次条第一項、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のうち当該変更を生じた日後における最初の申請をする時までに、その居住地の市町村の長に対し、変更登録申請書及びその変更を生じたことを証する文書を提出して、その記載事項の変更の登録を申請しなければならない。例文帳に追加

(2) In cases where any change has taken place in the matters of items (vii), (x), (xi) or from (xvi) to (xix) of Article 4, paragraph (1) recorded on the registration card of an alien, the alien shall apply to the mayor or head of the city, town or village where he/she resides, for registration of a change in such registered matters by submitting a written application for registration of the change and documents proving such change by the time of the next application concerned under the provisions of Article 6, paragraph (1), Article 6-2, paragraph (1) or (2), Article 7, paragraph (1), Article 8, paragraph (1) or (2), the preceding paragraph, the following Article, paragraph (1), Article 9-3, paragraph (1) or Article 11, paragraph (1) or (2), after such change has taken place.  - 日本法令外国語訳データベースシステム

４　第一項及び前項の規定の適用がある場合における第三条及び第三条の二の規定の適用については、第三条第一項中「政令で定めるものを除く。以下この条及び次条」とあるのは「第五条の二第三項後段の規定の適用があるものを除く。以下この条」と、同条第三項中「受けるべき利子等の」とあるのは「受けるべき利子等（第五条の二第一項の規定の適用を受けるものを除く。以下この項において同じ。）の」と、第三条の二中「内国法人又は国内に恒久的施設を有する外国法人」とあるのは「非居住者又は外国法人」と、「支払うべき利子等」とあるのは「支払うべき第五条の二第一項又は第三項後段の規定の適用を受ける利子」と、「当該利子等」とあるのは「当該利子」とする。例文帳に追加

(4) With regard to the application of the provisions of Article 3 and Article 3-2 in the case where the provisions of paragraph (1) and the preceding paragraph shall apply, in Article 3(1), the phrase "excluding interest specified by a Cabinet Order; hereinafter referred to in this Article and the next Article as "interest, etc." " shall be deemed to be replaced with "excluding interest subject to the provision of the second sentence of Article 5-2(3); hereinafter referred to in this Article as "interest, etc.""; in Article 3(3), the phrase "interest, etc. receivable" shall be deemed to be replaced with "interest, etc. (excluding interest subject to the provision of Article 5-2(1); hereinafter the same shall apply in this paragraph) receivable"; in Article 3-2, the phrase "a domestic corporation or a foreign corporation having permanent establishments in Japan" shall be deemed to be replaced with "nonresident or foreign corporation," the phrase "interest, etc. payable" shall be deemed to be replaced with "interest payable subject to the provision of Article 5-2(1) or the second sentence of Article 5-2(3)," and the phrase "the said interest, etc." shall be deemed to be replaced with "the said interest."  - 日本法令外国語訳データベースシステム

７　居住者が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び前項を除く。）から第四十条の六までの規定を適用する。例文帳に追加

(7) Where a resident holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc.(meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and the preceding paragraph) to Article 40-6 shall be applied thereto.  - 日本法令外国語訳データベースシステム

２　前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国子会社等又は外国関係会社から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

(2) Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deduction pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the "remaining amount of dividend, etc. after deduction"), the said remaining amount of dividend, etc after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article.  - 日本法令外国語訳データベースシステム

８　特殊関係株主等である居住者が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び第六項を除く。）から第四十条の十二までの規定を適用する。例文帳に追加

(8) Where a resident who is a specially-related shareholder, etc. holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc.(meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 40-12 shall be applied thereto.  - 日本法令外国語訳データベースシステム

２　前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国法人又は外国関係法人から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

(2) Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deductions pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the "remaining amount of dividend, etc. after deduction"), the said remaining amount of dividend, etc. after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article.  - 日本法令外国語訳データベースシステム

２　法第四十条の四第一項又は法第四十条の五第一項若しくは第二項の規定の適用を受ける居住者の所得税法第九十五条第一項に規定する控除限度額を計算する場合における所得税法施行令第二百二十二条の規定の適用については、法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額は同令第二百二十二条第三項に規定する国内源泉所得に含まれるものとし、法第四十条の五第一項又は第二項の規定の適用を受ける特定外国子会社等又は外国関係会社から受ける同条第一項に規定する配当等の額に係る配当所得の金額はこれらの規定を適用しないで計算した当該配当所得の金額によるものとする。例文帳に追加

(2) With respect to the application of the provisions of Article 222 of the Order for Enforcement of the Income Tax Act when calculating the maximum amount of deduction prescribed in Article 95(1) of the Income Tax Act for a resident subject to the provisions of Article 40-4(1) of the Act or Article 40-5(1) or (2) of the Act, the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4(1) of the Act shall be included in the domestic source income prescribed in Article 222(3) of the said Order, and the amount of dividend income from a dividend, etc. prescribed in Article 40-5(1) to be received from a specified foreign subsidiary company, etc. or an affiliated foreign company subject to the provisions of Article 40-5(1) or (2) of the Act shall be the amount of the said dividend income calculated without applying these provisions.  - 日本法令外国語訳データベースシステム

第六十八条の二　日本国民又は日本国内に住所若しくは居所（法人にあつては、営業所）を有する外国人であつて標章の国際登録に関するマドリッド協定の千九百八十九年六月二十七日にマドリッドで採択された議定書（以下「議定書」という。）第二条（１）に規定する国際登録（以下「国際登録」という。）を受けようとする者は、特許庁長官に次の各号のいずれかを基礎とした議定書第二条（２）に規定する出願（以下「国際登録出願」という。）をしなければならない。この場合において、経済産業省令で定める要件に該当するときには、二人以上が共同して国際登録出願をすることができる。例文帳に追加

Article 68-2 (1) A Japanese national or a foreign national domiciled or resident (or, in the case of a juridical person, with a place of business) in Japan who desires to obtain an international registration (hereinafter referred to as an "application for international registration") provided in Article 2(1) of the Protocol Relating to the Madrid Agreement Concerning the International Registration of Marks adopted at Madrid on June 27, 1989 (hereinafter referred to as the "Protocol") shall file with the Commissioner of the Patent Office an application (hereinafter referred to as an "application for international registration") pursuant to Article 2(2) of the Protocol based on any of the following items; in this case, where requirements provided by Ordinance of the Ministry of Economy, Trade and Industry are applicable, two or more persons may jointly file the application for international registration:  - 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百六十四条第一項第二号（非居住者に対する課税の方法）又は法人税法第百四十一条第二号（外国法人に係る法人税の課税標準）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 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 164(1)(ii) (Method of Taxation on Nonresidents) of the Act or Article 141(ii) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Corporation Tax Act  - 日本法令外国語訳データベースシステム

３　国内及び国外の双方にわたつて不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を行なう非居住者が第二百七十九条第三項各号（補助的行為等）に掲げる行為をする場合には、その者の国内において行なう当該業務の部門が当該行為に係る費用で当該部門に帰せられるものとして支払を受ける金額又は当該部門が当該行為に係る費用でその者の国外において行なう当該業務の部門に帰せられるものとして支払う金額は、その者の国内において行なう当該業務に係る不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、それぞれ総収入金額又は必要経費に算入しない。例文帳に追加

(3) Where a nonresident who conducts, both in and outside Japan, a business consisting of operations yielding real estate income, business income, timber income or miscellaneous income, conducts any of the acts listed in the items of Article 279(3) (Supplementary Acts, etc.), the amount that a department of the nonresident which performs the said operations in Japan receives as expenses related to the said acts attributable to the said department or the amount of money that the said department pays as expenses related to the said acts attributable to a department of the nonresident which performs the said operations outside Japan shall not be included in gross revenue or necessary expenses, respectively, when calculating the amount of the nonresident's real estate income, business income, timber income or miscellaneous income pertaining to the said operations performed in Japan.  - 日本法令外国語訳データベースシステム

６　財務大臣又は経済産業大臣は、第三項の規定による通知をすべき者の住所若しくは居所又は営業所若しくは事務所の所在地が確知できないときは、同項の規定による通知に代えて、告示により、同項に規定する支払等について、その全部若しくは一部を禁止し、又は許可を受ける義務を課する者を明らかにした上で、その禁止をし、又は許可を受けなければならない支払等を指定することができる。この場合において、財務大臣又は経済産業大臣が当該告示を行つたときにおける前二項の規定の適用については、第四項中「前項」とあるのは「前項及び第六項」と、「通知」とあるのは「告示」と、前項中「第三項」とあるのは「第三項及び次項」と、「その禁止をし、又は許可を受ける義務を課した者に対する通知」とあるのは「告示」と読み替えるものとする。例文帳に追加

(6) When the Minister of Finance or the Minister of Economy, Trade and Industry is unable to ascertain the domicile or residence, or the location of the business office or office, of a person to whom a notice pursuant to the provision of paragraph (3) shall be given, he/she may designate payment, etc. that are prohibited or that require permission, after clarifying, by a public notice instead of a notice pursuant to the said paragraph, a person who is prohibited from making, in whole or in part, payment, etc. prescribed in the said paragraph or obliged to obtain permission for such payment, etc. In this case, with regard to the application of provisions of the preceding two paragraphs in the cases where the Minister of Finance or the Minister of Economy, Trade and Industry has given the public notice, the terms "preceding paragraph" and "notice" in paragraph (4) shall be deemed to be replaced with "preceding paragraph and paragraph (6)" and "public notice," respectively, and the terms "paragraph (3)" and "notice to the person who has been prohibited or obliged to obtain permission" in the preceding paragraph shall be deemed to be replaced with "paragraph (3) and the following paragraph" and "public notice," respectively.  - 日本法令外国語訳データベースシステム

４　財務大臣は、第一項の規定による通知をすべき者の住所若しくは居所又は営業所若しくは事務所の所在地が確知できないときは、同項の規定による通知に代えて、告示により、資本取引を行うことについて、その全部若しくは一部を禁止し、又は許可を受ける義務を課する者を明らかにした上で、その禁止をし、又は許可を受けなければならない資本取引を指定することができる。この場合において、財務大臣が当該告示を行つたときにおける前二項の規定の適用については、第二項中「前項」とあるのは「前項及び第四項」と、「通知」とあるのは「告示」と、前項中「第一項」とあるのは「第一項及び次項」と、「その禁止をし、又は許可を受ける義務を課した者に対する通知」とあるのは「告示」と読み替えるものとする。例文帳に追加

(4) When the Minister of Finance is unable to ascertain the domicile or residence, or the location of the business office or office, of a person to whom a notice pursuant to the provision of paragraph (1) shall be given, he/she may designate capital transactions that are prohibited or that require permission, after clarifying, by a public notice instead of a notice pursuant to the said paragraph, a person who is prohibited from conducting, in whole or in part, capital transactions or obliged to obtain permission for conducting transactions. In this case, with regard to the application of the provisions of the preceding two paragraphs in the cases where the Minister of Finance has given the public notice, the terms "preceding paragraph" and "notice" in paragraph (2) shall be deemed to be replaced with the "preceding paragraph and paragraph (4)" and "public notice," respectively, and the terms "paragraph (1)" and "notice sent to a person who has been prohibited or obliged to obtain permission" in the preceding paragraph shall be deemed to be replaced with "paragraph (1) and the following paragraph" and "public notice," respectively.  - 日本法令外国語訳データベースシステム

４　経済産業大臣は、第一項の規定による通知をすべき者の住所若しくは居所又は営業所若しくは事務所の所在地が確知できないときは、同項の規定による通知に代えて、告示により、特定資本取引を行うことについて、その全部若しくは一部を禁止し、又は許可を受ける義務を課する者を明らかにした上で、その禁止をし、又は許可を受けなければならない特定資本取引を指定することができる。この場合において、経済産業大臣が当該告示を行つたときにおける前二項の規定の適用については、第二項中「前項」とあるのは「前項及び第四項」と、「通知」とあるのは「告示」と、前項中「第一項」とあるのは「第一項及び次項」と、「その禁止をし、又は許可を受ける義務を課した者に対する通知」とあるのは「告示」と読み替えるものとする。例文帳に追加

(4) When the Minister of Economy, Trade and Industry is unable to ascertain the domicile or residence, or the location of the business office or office, of a person to which a notice pursuant to the provision of paragraph (1) shall be given, he/she may designate the specified capital transactions that are prohibited or that require permission, after clarifying, by a public notice instead of a notice pursuant to the provision of the said paragraph, a person who is prohibited from conducting, in whole or in part, the specified capital transactions or obliged to obtain permission for conducting the specified capital transactions. In this case, with regard to the application of the provisions of the preceding two paragraphs in the cases where the Minister of Economy, Trade and Industry has given the public notice, the terms "preceding paragraph" and "notice" in paragraph (2) shall be deemed to be replaced with "preceding paragraph and paragraph (4)" and "public notice," respectively, and the terms "paragraph (1)" and "notice to a person who has been prohibited or obliged to obtain permission" in the preceding paragraph shall be deemed to be replaced with "paragraph (1) and the following paragraph" and "public notice," respectively.  - 日本法令外国語訳データベースシステム

４　財務大臣又は経済産業大臣は、第一項の規定による通知をすべき者の住所若しくは居所又は営業所若しくは事務所の所在地が確知できないときは、同項の規定による通知に代えて、告示により、役務取引等を行うことについて、その全部若しくは一部を禁止し、又は許可を受ける義務を課する者を明らかにした上で、その禁止をし、又は許可を受けなければならない役務取引等を指定することができる。この場合において、財務大臣又は経済産業大臣が当該告示を行つたときにおける前二項の規定の適用については、第二項中「前項」とあるのは「前項及び第四項」と、「通知」とあるのは「告示」と、前項中「第一項」とあるのは「第一項及び次項」と、「その禁止をし、又は許可を受ける義務を課した者に対する通知」とあるのは「告示」と読み替えるものとする。例文帳に追加

(4) When the Minister of Finance or the Minister of Economy, Trade and Industry is unable to ascertain the domicile or residence, or the location of the business office or office, of a person to whom a notice pursuant to the provision of paragraph (1) shall be given, he/she may designate service transactions, etc. that are prohibited or that require permission, after clarifying, by a public notice instead of a notice pursuant to the provision of the said paragraph, a person who is prohibited from conducting, in whole or in part, service transactions, etc. or obliged to obtain permission for conducting service transactions, etc. In this case, with regard to the application of the provisions of the preceding two paragraphs in the cases where the Minister of Finance or the Minister of Economy, Trade and Industry has given the public notice, the terms "preceding paragraph" and "notice" in paragraph (2) shall be deemed to be replaced with "preceding paragraph and paragraph (4)" and "public notice," respectively, and the terms "paragraph (1)" and "notice to a person who has been prohibited or obliged to obtain permission" in the preceding paragraph shall be deemed to be replaced with "paragraph (1) and the following paragraph" and "public notice," respectively.  - 日本法令外国語訳データベースシステム

一方の締約国内から取得される所得であつて、 他方の締約国において組織された団体を通じて取得され、かつ、当該他方の締約国の租税に関する法令に基づき当該団体の受益者、構成員又は参加者の所得とし て取り扱われるものに対しては、当該一方の締約国の租税に関する法令に基づき当該受益者、構成員又は参加者の所得として取り扱われるか否かにかかわらず、当該他方の締約国の居住者である当該受益者、構成員又は参加者（この条約に別に定める要件を満たすものに限る。）の所得として取り扱われる部分についてのみ、この条約の特典（当該受益者、構成員又は参加者が直接に取得したものとした場合に認められる特典に限る。）が与えられる。例文帳に追加

an item of income derived from a Contracting State through an entity that is organised in the other Contracting State, and treated as the income of the beneficiaries, members or participants of that entity under the tax laws of that other Contracting State, shall be eligible for the benefits of the Convention that would be granted if it were directly derived by a beneficiary, member or participant of that entity who is a resident of that other Contracting State, to the extent that such beneficiaries, members or participants are residents of that other Contracting State and satisfy any other conditions specified in the Convention, without regard to whether the income is treated as the income of such beneficiaries, members or participants under the tax laws of the first-mentioned Contracting State  - 財務省

一方の締約国の居住者である法人は、適格者に該当しない場合においても、他方の締約国内から取得する第十条３、第十一条３(c)、(d)若しくは(e)、第十二条、第十三条６又は前条に定める所得に関し、七 以下の同等受益者が当該法人の発行済株式又は議決権の七十五パーセント以上に相当する株式を直接又は間接に所有し、かつ、当該法人がこれらの規定により認められる特典を受けるためにこれらの規定に規定する要件を満たすときは、これらの規定により認められる特典を受ける権利を有する。例文帳に追加

Notwithstanding that a company that is a resident of a Contracting State may not be a qualified person, that resident shall be entitled to the benefits granted by the provisions of paragraph 3 of Article 10, subparagraph (c), (d) or (e) of paragraph 3 of Article 11, Article 12, paragraph 6 of Article 13 or Article 22 with respect to an item of income described in those subparagraphs, paragraphs or Articles derived from the other Contracting State if that resident satisfies any other specified conditions in those subparagraphs, paragraphs or Articles for the obtaining of such benefits and shares representing at least 75 per cent of the capital or of the voting power of the company are owned, directly or indirectly, by seven or fewer persons who are equivalent beneficiaries.  - 財務省

この条約の適用上、(a)一方の締約国内において取得される所得、利得又は収益であって、(i)他方の締約国において組織された団体を通じて取得され、かつ、 (ii)当該他方の締約国の租税に関する法令に基づき当該団体の受益者、構成員又は参加者の所得、利得又は収益として取り扱われるものに対しては、当該一方の締約国の租税に関する法令に基づき当該受益者、構成員又は参加者の所得、利得又は収益として取り扱われるか否かにかかわらず、当該他方の締約国の居住者である当該受益者、構成員又は参加者（この条約に別に定める要件を満たすものに限る。）の所得、利得又は収益として取り扱われる部分についてのみ、この条約の特典（当該受益者、構成員又は参加者が直接に取得したものとした場合に認められる特典に限る。）が与えられる。例文帳に追加

For the purposes of applying this Convention: a) an item of income, profits or gains: (i) derived from a Contracting State through an entity that is organised in the other Contracting State; and (ii) treated as the income, profits or gains of the beneficiaries, members or participants of that entity under the tax law of that other Contracting State, shall be eligible for the benefits of the Convention that would be granted if it were directly derived by a beneficiary, member or participant of that entity who is a resident of that other Contracting State, to the extent that such beneficiaries, members or participants are residents of that other Contracting State and satisfy any other conditions specified in the Convention, without regard to whether the income, profits or gains are treated as the income, profits or gains of such beneficiaries, members or participants under the tax law of the first- mentioned Contracting State.  - 財務省

(c)一方の締約国内において取得される所得、利得又は収益であって、(i)両締約国以外の国において組織された団体を通じて取得され、かつ、(ii)他方の締約国の租税に関する法令に基づき当該団体の受益者、構成員又は参加者の所得、利得又は収益として取り扱われるものに対しては、当該一方の締約国又は当該両締約国以外の国の租税に関する法令に基づき当該受益者、構成員又は参加者の所得、利得又は収益として取り扱われるか否かにかかわらず、当該他方の締約国の居住者である当該受益者、構成員又は参加者（この条約に別に定める要件を満たすものに限る。）の所得、利得又は収益として取り扱われる部分についてのみ、この条約の特典（当該受益者、構成員又は参加者が直接に取得したものとした場合に認められる特典に限る。）が与えられる。例文帳に追加

c) an item of income, profits or gains: (i) derived from a Contracting State through an entity that is organised in a state other than the Contracting States; and (ii) treated as the income, profits or gains of the beneficiaries, members or participants of that entity under the tax law of the other Contracting State, shall be eligible for the benefits of the Convention that would be granted if it were directly derived by a beneficiary, member or participant of that entity who is a resident of that other Contracting State, to the extent that such beneficiaries, members or participants are residents of that other Contracting State and satisfy any other conditions specified in the Convention, without regard to whether the income, profits or gains are treated as the income, profits or gains of such beneficiaries, members or participants under the tax law of the first- mentioned Contracting State or such state.  - 財務省

ただし、技術上の役務に対する料金の支払者が、一方の締約国内に恒久的施設又は固定的施設を有する場合において、当該技術上の役務に対する料金を支払う債務が当該恒久的施設又は固定的施設について生じ、かつ、当該技術上の役務に対する料金が当該恒久的施設又は固定的施設によって負担されるものであるときは、当該支払者がいずれかの締約国の居住者であるか否かを問わず、当該技術上の役務に対する料金は、当該恒久的施設又は固定的施設の存在する当該一方の締約国内において生じたものとされる。例文帳に追加

Where, however, the person paying the fees for technical services, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the fees for technical services was incurred, and such fees for technical services are borne by such permanent establishment or fixed base, then such fees for technical services shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.  - 財務省

この条約の適用上、(a)一方の締約国において取得される所得、利得又は収益であって、(i)他方の締約国において組織された団体を通じて取得され、かつ、(ii)当該他方の締約国の租税に関する法令に基づき当該団体の受益者、構成員又は参加者の所得、利得又は収益として取り扱われるものに対しては、当該一方の締約国の租税に関する法令に基づき当該受益者、構成員又は参加者の所得、利得又は収益として取り扱われるか否かにかかわらず、当該他方の締約国の居住者である当該受益者、構成員又は参加者（この条約に別に定める要件を満たすものに限る。）の所得、利得又は収益として取り扱われる部分についてのみ、この条約の特典（当該受益者、構成員又は参加者が直接に取得したものとした場合に認められる特典に限る。）が与えられる。例文帳に追加

For the purposes of applying this Convention: (a) an item of income, profit or gain: (i) derived from a Contracting State through an entity that is organised in the other Contracting State; and (ii) treated as an item of income, profit or gain of the beneficiaries, members or participants of that entity under the tax laws of that other Contracting State; shall be eligible for the benefits of the Convention that would be granted if it were directly derived by a beneficiary, member or participant of that entity who is a resident of that other Contracting State, to the extent that such beneficiaries, members or participants are residents of that other Contracting State and satisfy any other conditions specified in the Convention, without regard to whether an item of income, profit or gain is treated as an item of income, profit or gain of such beneficiaries, members or participants under the tax laws of the first-mentioned Contracting State.  - 財務省

一方の締約国の居住者である法人は、適格者に該当しない場合においても、他方の締約国において取得する第七条、第十条３、第十一条３、第十二条、第十三条又は前条に定める所得、利得又は収益に関し、七以下の同等受益者が当該法人の議決権の七十五パーセント以上に相当する株式を直接又は間接に所有し、かつ、当該法人がこれらの規定により認められる特典を受けるためにこれらの規定に規定する要件を満たすときは、これらの規定により認められる特典を受ける権利を有する。例文帳に追加

Notwithstanding that a company that is a resident of a Contracting State may not be a qualified person, it shall be entitled to the benefits otherwise accorded to residents of a Contracting State by the provisions of Article 7; of paragraph 3 of Article 10 or paragraph 3 of Article 11; or of Articles 12, 13 or 21 of the Convention with respect to an item of income, profit or gain described in those paragraphs or Articles derived from the other Contracting State if it satisfies any other specified conditions in those paragraphs or Articles for the obtaining of such benefits and shares representing at least 75 per cent of the voting power of the company are owned, directly or indirectly, by seven or fewer persons who are equivalent beneficiaries  - 財務省

さらに、被用者が次の(a)から(d)までに掲げる要件を満たす場合には、二重課税を回避するため、ストックオプションの行使の時に当該被用者が居住者とならない締約国は、当該利益、所得又は収益のうち当該被用者が勤務を当該締約国内において行った期間中当該ストックオプションの付与から行使までの期間に関連する部分についてのみ租税を課することができることが了解される。(a)当該被用者が、その勤務に関して当該ストックオプションを付与されたこと。(b)当該被用者が、当該ストックオプションの付与から行使までの期間中両締約国内において勤務を行ったこと。(c)当該被用者が、当該行使の日において勤務を行っていること。(d)当該被用者が、両締約国の法令に基づき両締約国において当該利益、所得又は収益について租税を課されることになること。例文帳に追加

It is further understood that where an employee:(a) has been granted a share or stock option in the course of an employment; (b) has exercised that employment in both Contracting States during the period between grant and exercise of the option; (c) remains in that employment at the date of the exercise; and (d) under the domestic law of the Contracting States, would be taxable in both Contracting States in respect of such benefits, income or gains; then, in order to avoid double taxation, the Contracting State of which, at the time of the exercise of the option, the employee is not a resident may tax only that proportion of such benefits, income or gains which relates to the period or periods between grant and exercise of the option during which the individual has exercised the employment in that Contracting State.  - 財務省

この条約の適用上、(a)一方の締約国において取得される所得であって、(i)他方の締約国において組織された団体を通じて取得され、かつ、(ii)当該他方の締約国の租税に関する法令に基づき当該団体の受益者、構成員又は参加者の所得として取り扱われるものに対しては、当該一方の締約国の租税に関する法令に基づき当該受益者、構成員又は参加者の所得として取り扱われるか否かにかかわらず、当該他方の締約国の居住者である当該受益者、構成員又は参加者（この条約に別に定める要件を満たすものに限る。)の所得として取り扱われる部分についてのみ、この条約の特典（当該受益者、構成員又は参加者が直接に取得したものとした場合に認められる特典に限る)が与えられる。例文帳に追加

For the purposes of applying this Convention: (a) An item of income: (i) derived from a Contracting State through an entity that is organized in the other Contracting State; and (ii) treated as the income of the beneficiaries, members or participants of that entity under the tax laws of that other Contracting State; shall be eligible for the benefits of the Convention that would be granted if it were directly derived by a beneficiary, member or participant of that entity who is a resident of that other Contracting State, to the extent that such beneficiaries, members or participants are residents of that other Contracting State and satisfy any other conditions specified in the Convention, without regard to whether the income is treated as the income of such beneficiaries, members or participants under the tax laws of the first-mentioned Contracting State.  - 財務省

一方の締約国において取得される所得であって、(i)両締約国以外の国において組織された団体を通じて取得され、かつ、(ii)他方の締約国の租税に関する法令に基づき当該団体の受益者、構成員又は参加者の所得として取り扱われるものに対しては、当該一方の締約国又は当該両締約国以外の国の租税に関する法令に基づき当該受益者、構成員又は参加者の所得として取り扱われるか否かにかかわらず、当該他方の締約国の居住者である当該受益者、構成員又は参加者（この条約に別に定める要件を満たすものに限る。)の所得として取り扱われる部分についてのみ、この条約の特典（当該受益者、構成員又は参加者が直接に取得したものとした場合に認められる特典に限る。)が与えられる。例文帳に追加

An item of income: (i) derived from a Contracting State through an entity that is organized in a state other than the Contracting States; and (ii) treated as the income of the beneficiaries, members or participants of that entity under the tax laws of the other Contracting State; shall be eligible for the benefits of the Convention that would be granted if it were directly derived by a beneficiary, member or participant of that entity who is a resident of that other Contracting State, to the extent that such beneficiaries, members or participants are residents of that other Contracting State and satisfy any other conditions specified in the Convention, without regard to whether the income is treated as the income of such beneficiaries, members or participants under the tax laws of the first-mentioned Contracting State or such state.  - 財務省

一方の締約国の居住者である個人が演劇、映画、ラジオ若しくはテレビジョンの俳優、音楽家その他の芸能人又は運動家として他方の締約国内で行う個人的活動によって取得する所得（第七条及び第十四条の規定に基づき当該他方の締約国において租税を免除される所得に限る。)に対しては、当該他方の締約国において租税を課することができる。ただし、当該芸能人又は運動家がそのような個人的活動によって取得した総収入の額（当該芸能人若しくは運動家に対して弁償される経費又は当該芸能人若しくは運動家に代わって負担される経費を含む。)が当該課税年度において一万合衆国ドル又は日本円によるその相当額を超えない場合は、この限りでない。例文帳に追加

Income derived by an individual who is a resident of a Contracting State as an entertainer, such as a theater, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, which income would be exempt from tax in that other Contracting State under the provisions of Articles 7 and 14, may be taxed in that other Contracting State, except where the amount of the gross receipts derived by such entertainer or sportsman, including expenses reimbursed to him or borne on his behalf, from such activities does not exceed ten thousand United States dollars ($10,000) or its equivalent in Japanese yen for the taxable year concerned.  - 財務省

さらに、被用者が次の(i)から(iv)までに掲げる要件を満たす場合には、二重課税を回避するため、ストックオプションの行使の時に当該被用者が居住者とならない締約国は、当該利益のうち当該被用者が勤務を当該締約国内において行った期間中当該ストックオプションの付与から行使までの期間に関連する部分についてのみ租税を課することができることが了解される。(i)当該被用者が、その勤務に関して当該ストックオプションを付与されたこと。(ii)当該被用者が、当該ストックオプションの付与から行使までの期間中両締約国内において勤務を行ったこと。(iii)当該被用者が、当該行使の日において勤務を行っていること。(iv)当該被用者が、両締約国の法令に基づき両締約国において当該利益について租税を課されることになること。例文帳に追加

It is further understood that where an employee: (i) has been granted a stock option in the course of an employment; (ii) has exercised that employment in both Contracting States during the period between grant and exercise of the option; (iii) remains in that employment at the date of the exercise; and (iv) under the domestic law of the Contracting States, would be taxable in both Contracting States in respect of such benefits, then, in order to avoid double taxation, a Contracting State of which, at the time of the exercise of the option, the employee is not a resident may tax only that proportion of such benefits which relates to the period or periods between grant and exercise of the option during which the individual has exercised the employment in that Contracting State.  - 財務省

５この条約の適用上、(a)一方の締約国内から取得される所得であって、(i)他方の締約国において組織された団体を通じて取得され、かつ、(ii)当該他方の締約国の租税に関する法令に基づき当該団体の受益者、構成員又は参加者の所得として取り扱われるものに対しては、当該一方の締約国の租税に関する法令に基づき当該受益者、構成員又は参加者の所得として取り扱われるか否かにかかわらず、当該他方の締約国の居住者である当該受益者、構成員又は参加者（この条約に別に定める要件を満たすものに限る。）の所得として取り扱われる部分についてのみ、この条約の特典（当該受益者、構成員又は参加者が直接に取得したものとした場合に認められる特典に限る。）が与えられる。例文帳に追加

5. For the purposes of applying this Convention: a) an item of income: (i) derived from a Contracting State through an entity that is organised in the other Contracting State; and (ii) treated as the income of the beneficiaries, members or participants of that entity under the tax laws of that other Contracting State; shall be eligible for the benefits of the Convention that would be granted if it were directly derived by a beneficiary, member or participant of that entity who is a resident of that other Contracting State, to the extent that such beneficiaries, members or participants are residents of that other Contracting State and satisfy any other conditions specified in the Convention, without regard to whether the income is treated as the income of such beneficiaries, members or participants under the tax laws of the first-mentioned Contracting State; - 財務省

条約の適用上、一方の締約国内において取得される所得であって、 他方の締約国において組織された団体を通じて取得され、かつ、 当該他方の締約国の租税に関する法令に基づき当該団体の受益者、構成員又は参加者の所得として 取り扱われるものに対しては、当該一方の締約国の租税に関する法令に基づき当該受益者、構成員又は参加者の所得として取り扱われるか否かにかかわらず、当該他方の締約国の居住者である当該受益者、構成員又は参加者（条約に別に定める要件を満たすものに限る。）の所得として取り扱われる部分についてのみ、条約の特典（当該受益者、構成員又は参加者が直接に取得したものとした場合に認められる特典に限る。）が与えられる。例文帳に追加

For the purposes of applying the Convention: a) an item of income: derived from a Contracting State through an entity that is organized in the other Contracting State; and treated as the income of the beneficiaries,members or participants of that entity under the tax laws of that other Contracting State; shall be eligible for the benefits of the Convention that would be granted if it were directly derived by a beneficiary, member or participant of that entity who is a resident of that other Contracting State, to the extent that such beneficiaries, members or participants are residents of that other Contracting State and satisfy any other conditions specified in the Convention, without regard to whether the incomes treated as the income of such beneficiaries, members or participants under the tax laws of the first-mentioned Contracting State.  - 財務省