「当事業年度」に関連した英語例文の一覧と使い方(14ページ目) - Weblio英語例文検索

４　第八百六十八条第一項の規定にかかわらず、株式会社が最終事業年度について第四百四十四条の規定により当該株式会社及び他の株式会社に係る連結計算書類を作成し、かつ、当該株式会社の定時株主総会においてその内容が報告された場合には、当該株式会社について特別清算事件等が係属しているときにおける当該他の株式会社についての特別清算開始の申立ては、当該株式会社の特別清算事件等が係属している地方裁判所にもすることができる。例文帳に追加

(4) Notwithstanding the provisions of Article 868(1), in cases where a Stock Company has, pursuant to the provisions of Article 444, prepared Consolidated Financial Statements of that Stock Company or another Stock Company for the Most Recent Business Year and the contents thereof have been reported to the annual shareholders meeting of that Stock Company, if a Special Liquidation Case, etc. is pending with regard to that Stock Company, a petition for commencement of special liquidation relating to such other Stock Company may be filed alternatively with the district court before which the Special Liquidation Case, etc. of that Stock Company is pending.  - 日本法令外国語訳データベースシステム

３　法第四十条の四第一項各号に掲げる居住者に係る特定外国子会社等の各事業年度につき控除対象配当等の額（次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する金額をいう。以下この項において同じ。）がある場合には、同条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は、第一項又は前項の規定にかかわらず、これらの規定により計算した金額から当該控除対象配当等の額を控除した残額とする。例文帳に追加

(3) Where there is any amount of a deductible dividend, etc. (meaning the amount equivalent to the amount specified respectively in the following items for the category of cases listed in the relevant items; hereinafter the same shall apply in this paragraph) for the relevant business year of a specified foreign subsidiary company, etc. related to a resident listed in the items of Article 40-4(1) of the Act, the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 40-4(2)(ii) of the Act shall be the remaining amount after deducting the said amount of a deductible dividend, etc. from the amount calculated pursuant to these provisions, notwithstanding the provisions of paragraph (1) or the preceding paragraph:  - 日本法令外国語訳データベースシステム

３　法第六十六条の六第一項各号に掲げる内国法人に係る特定外国子会社等の各事業年度につき控除対象配当等の額（次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する金額をいう。以下この項において同じ。）がある場合には、同条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は、第一項又は前項の規定にかかわらず、これらの規定により計算した金額から当該控除対象配当等の額を控除した残額とする。例文帳に追加

(3) Where there is any amount of deductible dividend, etc. (meaning the amount equivalent to the amount specified respectively in the following items for the category of cases listed in the relevant items; hereinafter the same shall apply in this paragraph) for the relevant business year of a specified foreign subsidiary company, etc. related to a domestic corporation listed in the items of Article 66-6(1) of the Act, the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 66-6(2)(ii) of the Act shall be the remaining amount after deducting the said amount of deductible dividend, etc. from the amount calculated pursuant to these provisions, notwithstanding the provisions of paragraph (1) or the preceding paragraph:  - 日本法令外国語訳データベースシステム

３　法第六十八条の九十第一項各号に掲げる連結法人に係る特定外国子会社等の各事業年度につき控除対象配当等の額（次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する金額をいう。以下この項において同じ。）がある場合には、同条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は、第一項又は前項の規定にかかわらず、これらの規定により計算した金額から当該控除対象配当等の額を控除した残額とする。例文帳に追加

(3) Where there is any amount of a deductible dividend, etc. (meaning the amount equivalent to the amount specified respectively in the following items for the category of cases listed in the relevant items; hereinafter the same shall apply in this paragraph) for the relevant business year of a specified foreign subsidiary company, etc. related to a consolidated corporation listed in the items of Article 68-90(1) of the Act, the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 68-90(2)(ii) of the Act shall be the remaining amount after deducting the said amount of a deductible dividend, etc. from the amount calculated pursuant to these provisions, notwithstanding the provisions of paragraph (1) or the preceding paragraph:  - 日本法令外国語訳データベースシステム

２　前条第一項の雇用保険率の変更があった場合において、平成十九年四月一日から始まる保険年度において整備法第十九条第三項において読み替えて準用する新徴収法第十九条第一項又は第二項の規定により申告書を提出すべき事業主（変更日以後に整備法第十九条第三項において読み替えて準用する新徴収法第十九条第一項又は第二項の規定により申告書を提出すべき事由が生じた事業主を除く。）及び整備法第十九条第三項において読み替えて準用する新徴収法第十九条第三項の規定により特別保険料を納付すべき事業主（変更日以後に整備法第十九条第三項において読み替えて準用する新徴収法第十九条第三項の規定により特別保険料を納付すべき事由が生じた事業主を除く。）に係る整備法第十九条第三項の規定の適用については、同項において読み替えて準用する新徴収法第十九条第一項中「保険年度ごとに、次に」とあるのは「次に」と、「次の保険年度の初日（保険年度」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度の初日（その保険年度」と、「五十日以内」とあるのは「五十日にその保険年度の初日から雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第五十三条の二第二項に規定する変更日（以下この条において「変更日」という。）の前日までの日数を加えた日数以内」と、「その保険年度に使用したすべての労働者（保険年度の中途に徴収期間が始まり、又は徴収期間が経過したものについては」とあるのは「平成十八年四月一日から始まる保険年度に使用したすべての労働者（その保険年度の中途に徴収期間が始まり、又は平成十九年四月一日から始まる保険年度の中途に徴収期間が経過したものについては、当該徴収期間が始まり、又は経過した保険年度において」と、同条第二項中「五十日以内」とあるのは「五十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」と、同条第三項中「次の保険年度の初日」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度の初日」と、「五十日以内」とあるのは「五十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」と読み替えるものとする。例文帳に追加

(2) If the employment insurance rate has been modified pursuant to the provision of the preceding Article, paragraph (1), with regard to the application of Article 19, paragraph (3) of the Accommodation Act to the business operators who are required to submit the notification pursuant to Article 19, paragraph (1) or (2) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act during the insurance year starting on April 1, 2007 (excluding the business operators in respect of which the cause of the submission of the notification pursuant to Article 19, paragraph (1) or (2) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act occurs on and after the date of modification) and to the business operators who are required to pay the special insurance premiums pursuant to Article 19, paragraph (3) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act during the insurance year starting on April 1, 2007 (excluding the business operators in respect of which the cause of the payment of the special insurance premiums pursuant to Article 19, paragraph (3) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act occurs on and after the date of modification), the term "every insurance year the declaration form...the following " in Article 19, paragraph (1) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act shall be deemed to be replaced with "the declaration form...the following", the term "the first day of the following insurance year (...of an insurance year" with "the first day of the insurance year following the insurance year starting on April 1, 2006 (...of such insurance year", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification prescribed by Article 53-2, paragraph (2) of the Supplementary Provisions of the Act Revising a Portion of the Employment Insurance Act, etc. (Act No. 30 of 2007) (hereinafter referred to as the "date of modification" in this Article)", the term "all workers employed during such insurance year (or in case of commencement of the collection period or lapse of the collection period in the midst of an insurance year" with "all workers employed during the insurance year starting on April 1, 2006 (or in case of commencement of the collection period in the midst of such insurance year or lapse of the collection period in the midst of the insurance year starting on April 1, 2007, during the insurance year in which such collection period commenced or elapsed", and the term "within 50 days" in the same Article, paragraph (2) shall be deemed to be replaced with "within the number of days calculated by adding to 50 days the number of days from the first day of the insurance year starting on April 1, 2007 to the day preceding the date of modification", and the term "the first day of the following insurance year" in the same Article, paragraph (3) shall be deemed to be replaced with "the first day of the insurance year following the insurance year starting on April 1, 2006", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of the insurance year starting on April 1, 2007 to the day preceding the date of modification".  - 日本法令外国語訳データベースシステム

一　通則法第四十四条第一項の規定による積立金がある場合　整備法附則第三条第四項の規定によりその償還についてなおその効力を有することとされる旧構造調整法第二十五条第一項第八号、第九号、第十一号から第十三号まで、第十六号の二及び第十六号の四の規定による貸付金並びに整備法附則第五条第三項の規定によりその償還についてなおその効力を有することとされる旧賠償法第十二条第一項第二号及び第三号の規定による貸付金（以下この条において「貸付金」と総称する。）の償還金で平成十五事業年度から平成十七事業年度までに償還されたものの合計額に当該積立金の額に相当する金額を加えた金額例文帳に追加

(i) In the case where there are reserve funds as prescribed in Article 44, paragraph (1) of the Act on General Rules: The amount obtained by adding the amount equivalent to said reserve funds to the total reimbursement made from the 2003 business year up to the 2005 business year of loans under Article 25, paragraph (1), item (viii), item (ix), item (xi) through item (xiii), item (xvi)-2, and item (xvi)-4 of the Old Structural Adjustment Act, which are to be deemed to remain effective with regard to the reimbursement of said loans pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Rearrangement Act, and of loans under Article 12, paragraph (1), item (ii) and item (iii) of the Old Compensation Act which are to be deemed to remain effective with regard to the reimbursement of said loans pursuant to the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the Rearrangement Act (hereinafter such loans shall be collectively referred to as "loans" in this Article); and  - 日本法令外国語訳データベースシステム

法第百四十四条の十第二項第三号に規定する主務省令で定めるものは、同項の規定によ る公告の日又は同項の規定による催告の日のいずれか早い日における次の各号に定める場 合の区分に応じ、当該各号に定めるものとする。 一最終事業年度に係る貸借対照表又はその要旨につき吸収合併存続株式会社商品取引 所が会社法第四百四十条第一項又は第二項の規定により公告をしている場合次に掲 げるもの イ官報で公告をしているときは、当該官報の日付及び当該公告が掲載されている頁 ロ時事に関する事項を掲載する日刊新聞紙で公告をしているときは、当該日刊新聞 紙の名称、日付及び当該公告が掲載されている頁 ハ電子公告により公告をしているときは、会社法第九百十一条第三項第二十九号イ に掲げる事項 二最終事業年度に係る貸借対照表につき吸収合併存続株式会社商品取引所が会社法第 四百四十条第三項に規定する措置を執っている場合会社法第九百十一条第三項第二 十七号に掲げる事項 三吸収合併存続株式会社商品取引所が会社法第四百四十条第四項に規定する株式会社 である場合において、当該株式会社が証券取引法第二十四条第一項の規定により最終 事業年度に係る有価証券報告書を提出しているときその旨 四吸収合併存続株式会社商品取引所につき最終事業年度がない場合その旨 五吸収合併存続株式会社商品取引所が清算株式会社である場合その旨 六前各号に掲げる場合以外の場合会社計算規則第六編第二章の規定による最終事業 年度に係る貸借対照表の要旨の内容例文帳に追加

The items specified by an ordinance of the competent ministry set forth in Article 144-10, paragraph 2, item 3 of the Act shall be specified in the following items, according to classification of the cases specified in said items as on the earlier day between the day of the public notice set forth in the same paragraph and the day of the notice set forth in the same paragraph: (i) in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger gave public notice with regard to a balance sheet - 103 - pertaining to the final business year or the substance thereof pursuant to the provisions of Article 440, paragraph 1 or paragraph 2 of the Company Act: what are listed as follows: (a) when the public notice was given in an official gazette, the date of the issuance of said official gazette and the page containing said public notice; (b) when the public notice was given in a daily newspaper which publishes matters on current events, the name and the date of the issuance of said daily newspaper and the page containing said public notice; (c) when the public notice was given by way of Electronic Public Notice, the matters listed in Article 911, paragraph 3, item 29 (a) of the Company Act; (ii) in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger took measures prescribed in Article 440, paragraph 3 of the Company Act with regard to a balance sheet pertaining to the final business year: matters listed in Article 911, paragraph 3, item 27 of the Company Act; (iii) in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger is a business corporation prescribed in Article 440, paragraph 4 of the Company Act, and when said business corporation submitted a securities report pursuant to the provisions of Article 24, paragraph 1 of the Securities Exchange Act: a statement to that effect; (iv) in the case where the final business year does not exist for a Member Commodity Exchange Surviving an Absorption-Type Merger: a statement to that effect; (v) in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger is a clearing corporation: a statement to that effect; (vi) in the cases other than those listed in the preceding items: the contents of a - 104 - balance sheet pertaining to the final business year pursuant to the provisions of Part 6, Chapter 2 of the Company Calculation Rules.  - 経済産業省

第六十八条の九十　次に掲げる連結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、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。）を有する場合には、その適用対象留保金額のうちその連結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。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）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「個別課税対象留保金額」という。）に相当する金額は、その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その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 68-90 (1) Where an affiliated foreign company related to any of the following consolidated 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, 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 subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (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 the consolidated corporation's profit, 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

３　特殊関係内国法人に係る特殊関係株主等である内国法人が当該内国法人に係る外国関係法人の各事業年度終了の日以後二月を経過する日までの間に合併により解散した場合には、その有する当該外国関係法人の法第六十六条の九の六第二項第四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。）でその合併に係る合併法人（当該特殊関係内国法人に係る特殊関係株主等に該当するもの及びその合併により当該内国法人が有する当該外国関係法人の直接及び間接保有の株式等の数の移転を受けることにより当該特殊関係内国法人に係る特殊関係株主等に該当することとなるものに限る。以下この項において同じ。）が移転を受けたものは、その合併法人が当該外国関係法人の各事業年度終了の日において有する直接及び間接保有の株式等の数とみなす。例文帳に追加

(3) Where a domestic corporation which is a specially-related shareholder, etc. pertaining to a specially-related domestic corporation has been dissolved through a merger by the day on which two months have elapsed after the final day of the relevant business year of an affiliated foreign corporation related to the said domestic corporation, the number of the shares, etc. of the said affiliated foreign corporation prescribed in Article 66-9-6(2)(iv) of the Act which were directly and indirectly held by the domestic corporation (hereinafter referred to as the "number of the shares, etc. directly and indirectly held" in this paragraph) and which have been transferred to the merging corporation pertaining to the merger (such merging corporation shall be limited to one falling under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation and one that proves to fall under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation by receiving the transfer of the number of the shares, etc. of the said affiliated foreign corporation directly and indirectly held by the said domestic corporation through the merger; hereinafter the same shall apply in this paragraph) shall be deemed to be the number of the shares, etc. directly and indirectly held by the merging corporation on the final day of the relevant business year of the said affiliated foreign corporation.  - 日本法令外国語訳データベースシステム

２　特殊関係内国法人に係る特殊関係株主等である連結法人が当該連結法人に係る外国関係法人の各事業年度終了の日以後二月を経過する日までの間に合併により解散した場合には、その有する当該外国関係法人の法第六十六条の九の六第二項第四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。）でその合併に係る合併法人（当該特殊関係内国法人に係る特殊関係株主等に該当するもの及びその合併により当該連結法人が有する当該外国関係法人の直接及び間接保有の株式等の数の移転を受けることにより当該特殊関係内国法人に係る特殊関係株主等に該当することとなるものに限る。以下この項において同じ。）が移転を受けたものは、その合併法人が当該外国関係法人の各事業年度終了の日において有する直接及び間接保有の株式等の数とみなす。例文帳に追加

(2) Where a consolidated corporation which is a specially-related shareholder, etc. pertaining to a specially-related domestic corporation has been dissolved through a merger by the day on which two months have elapsed after the final day of the relevant business year of an affiliated foreign corporation related to the said consolidated corporation, the number of the shares, etc. of the said affiliated foreign corporation prescribed in Article 66-9-6(2)(iv) of the Act which were directly and indirectly held by the consolidated corporation (hereinafter referred to as the "number of the shares, etc. directly and indirectly held" in this paragraph) and which have been transferred to the merging corporation pertaining to the merger (such merging corporation shall be limited to one falling under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation and one that proves to fall under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation by receiving the transfer of the number of the shares, etc. of the said affiliated foreign corporation directly and indirectly held by the said consolidated corporation through the merger; hereinafter the same shall apply in this paragraph) shall be deemed to be the number of the shares, etc. directly and indirectly held by the merging corporation on the final day of the relevant business year of the said affiliated foreign corporation.  - 日本法令外国語訳データベースシステム

２　保険会社が子会社その他の当該保険会社と内閣府令で定める特殊の関係のある会社（以下この章及び次章において「子会社等」という。）を有する場合には、当該保険会社は、事業年度ごとに、前項の報告書のほか、当該保険会社及び当該子会社等の業務及び財産の状況を連結して記載した中間業務報告書及び業務報告書を作成し、内閣総理大臣に提出しなければならない。例文帳に追加

(2) Where an Insurance Company has any company with which it has a special relationship as specified by a Cabinet Office Ordinance, such as a Subsidiary Company (referred to as "Subsidiary Company, etc." hereinafter in this Chapter as well as in the following Chapter), the Insurance Company shall, for each business year, prepare in addition to the report set forth in the preceding paragraph an interim business report and business report describing the status of the business and property of the Insurance Company and the Subsidiary Company, etc. in a consolidated manner for submission to the Prime Minister.  - 日本法令外国語訳データベースシステム

第二百七十一条の二十五　保険持株会社は、事業年度ごとに、当該保険持株会社及びその子会社等の業務及び財産の状況に関する事項として内閣府令で定めるものを当該保険持株会社及び当該子会社等につき連結して記載した説明書類を作成し、当該保険持株会社の子会社である保険会社の本店及び支店その他これに準ずる場所として内閣府令で定める場所に備え置き、公衆の縦覧に供しなければならない。例文帳に追加

Article 271-25 (1) An Insurance Holding Company shall, for each business year, prepare explanatory documents describing, with regard to the Insurance Holding Company and its Subsidiary Companies, etc., the matters to be specified by a Cabinet Office Ordinance as pertaining to the status of the business and property of the Insurance Company and the Subsidiary Companies, etc. in a consolidated manner, and keep them for public inspection in the head office and branch offices of the subsidiary Insurance Company of the Insurance Holding Company or any other equivalent place to be specified by a Cabinet Office Ordinance.  - 日本法令外国語訳データベースシステム

ロ　当該外国関係会社が当該各事業年度においてその本店所在地国において軽減され、又は免除された外国法人税の額で、当該外国関係会社に係る内国法人が法人税法第六十九条第八項又は第八十一条の十五第八項の規定の適用を受ける場合に第一条の三第一項第二号に規定する租税条約の規定により当該外国関係会社が納付したものとみなされるもの例文帳に追加

(b) The amount of foreign corporation tax that has been reduced or exempted for the affiliated foreign company for the relevant business year in the state of the head office and which is deemed to have been paid by the said affiliated foreign company pursuant to the provisions of the tax convention prescribed in Article 1-3(1)(ii) in the case where a domestic corporation related to the said affiliated foreign company is subject to the provisions of Article 69(8) or Article 81-15(8) of the Corporation Tax Act  - 日本法令外国語訳データベースシステム

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

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

二　譲渡事業年度開始の日の前日において、その株式又は出資（上場株式等を除く。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式等の総数又は総額の百分の二を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡例文帳に追加

(ii) The transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate-related corporation referred to in paragraph (1)(iv) pertaining to the shares or capital contributions (excluding listed shares, etc.) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for two percent or more of the total number or total amount of the said real estate-related corporation's issued shares, etc. (in the case where the said specially-related shareholder, etc. is a person listed in item (iii) of the next paragraph, limited to those that belong to partnership property referred to in the said item) and the person who transferred the shares or contributions is the said specially-related shareholder, etc.  - 日本法令外国語訳データベースシステム

第六十三条　特定荷主は、毎年度、経済産業省令で定めるところにより、貨物輸送事業者に行わせる貨物の輸送に係るエネルギーの使用量その他当該貨物の輸送に係るエネルギーの使用の状況（当該貨物の輸送に係るエネルギーの使用の効率及び当該貨物の輸送に係るエネルギーの使用に伴つて発生する二酸化炭素の排出量に係る事項を含む。）及び当該貨物の輸送に係るエネルギーの使用の合理化のために必要な措置の実施の状況に関し、経済産業省令で定める事項を主務大臣に報告しなければならない。例文帳に追加

Article 63 (1) A specified consigner shall, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, report to the competent minister each business year the matters specified by an Ordinance of the Ministry of Economy, Trade and Industry with regard to the energy consumption in freight transportation consigned to freight carriers and other status of energy use in such freight transportation (including the matters concerning efficiency in energy use in the freight transportation and CO2 emissions from energy use in the freight transportation) as well as the status of implementation of the necessary measures for the rational use of energy in the freight transportation.  - 日本法令外国語訳データベースシステム

第五十二条の五十一　銀行代理業者は、その所属銀行又は当該所属銀行を子会社とする銀行持株会社の事業年度ごとに、当該所属銀行が第二十条第一項及び第二項並びに第二十一条第一項及び第二項の規定により作成する書類又は当該所属銀行を子会社とする銀行持株会社が第五十二条の二十八第一項及び第五十二条の二十九第一項の規定により作成する書類を、当該所属銀行のために銀行代理業を営むすべての営業所又は事務所に備え置き、公衆の縦覧に供しなければならない。例文帳に追加

Article 52-51 (1) A Bank Agent shall, for each Business Year of his/her Principal Bank or its parent Bank Holding Company, keep documents prepared by that Principal Bank under the provisions of Article 20(1) and (2) and Article 21(1) and (2) or documents prepared by said parent Bank Holding Company under the provisions of Article 52-28(1) and Article 52-29(1) at all of its business offices and other offices where he/she provides Bank Agency Service for that Principal Bank, and make them available for public inspection.  - 日本法令外国語訳データベースシステム

本項の制定日の270日後までに、証券取引委員会は、(1934年証券取引所法第13条(p)項)第(2)号で説明する者に下記のことを求める規則を公布する。当該規則の公布日後に始まるその者の最初の完全な事業年度から毎年、(1934年証券取引所法第13条(p)項)第(2)号(B)で説明するとおり必要な紛争鉱物が、当該報告が求められる年にコンゴ民主共和国または周辺国で産出されたか否かを開示し、当該紛争鉱物が当該国で産出された場合は、報告の対象期間に関し下記を記載する報告書を証券取引委員会に提出する。例文帳に追加

Not later than 270 days after the date of the enactment of this subsection, the Commission shall promulgate regulations requiring any person described in paragraph (2) to disclose annually, beginning with the person's first full fiscal year that begins after the date of promulgation of such regulations, whether conflict minerals that are necessary as described in paragraph (2)(B), in the year for which such reporting is required, did originate in the Democratic Republic of the Congo or an adjoining country and, in cases in which such conflict minerals did originate in any such country, submit to the Commission a report that includes, with respect to the period covered by the report - 経済産業省

イ　その年度において事業活動に伴い取り扱う第一種指定化学物質（当該年度において事業活動に伴い取り扱う製品（法第二条第五項第一号に規定する製品をいう。ロにおいて同じ。）に含有されるものを含む。）であって、特定第一種指定化学物質（別表第一第三十三号、第五十六号、第七十五号、第八十八号、第九十四号、第二百四十三号、第三百五号、第三百九号、第三百三十二号、第三百五十一号、第三百八十五号、第三百九十四号、第三百九十七号、第四百号及び第四百十一号に掲げる第一種指定化学物質をいう。ロにおいて同じ。）以外のもののいずれかの質量（その第一種指定化学物質が次の（１）から（１６）までに掲げるものであるときは、当該第一種指定化学物質が含有するそれぞれ（１）から（１６）までに定める物質の質量。次条において「第一種指定化学物質量」という。）が一トン以上である事業所を有していること。例文帳に追加

(a) A person having a place of business at which the person uses, in the course of business activities during the fiscal year, 1 ton or more of any of the Class I Designated Chemical Substances (including those contained in products (meaning products as prescribed in Article 2, paragraph (5), item (i) of the Act; the same shall apply in (b)) that the person handles in the course of business activities during said fiscal year) other than Specific Class I Designated Chemical Substances (meaning Class I Designated Chemical Substances listed in (xxxiii), (lvi), (lxxv), (lxxxviii), (xciv), (ccxliii), (cccv), (cccix), (cccxxxii), (cccli), (ccclxxxv), (cccxciv), (cccxcvii), (cd), and (cdxi) of Appended Table 1; the same shall apply in (b)) (when a Class I Designated Chemical Substance is any of the following 1. to 16., such "1 ton or more" refers to the mass of the relevant substance specified in 1. to 16. respectively; such mass shall be referred to as the "Mass of a Class I Designated Chemical Substance" in the following Article):  - 日本法令外国語訳データベースシステム

３　厚生労働大臣は、連続する三保険年度中の各保険年度において次の各号のいずれかに該当する事業であつて当該連続する三保険年度中の最後の保険年度に属する三月三十一日（以下この項において「基準日」という。）において労災保険に係る保険関係が成立した後三年以上経過したものについての当該連続する三保険年度の間における労災保険法の規定による業務災害に関する保険給付（労災保険法第十六条の六第一項第二号の場合に支給される遺族補償一時金、特定の業務に長期間従事することにより発生する疾病であつて厚生労働省令で定めるものにかかつた者（厚生労働省令で定める事業の種類ごとに、当該事業における就労期間等を考慮して厚生労働省令で定める者に限る。）に係る保険給付（以下この項及び第二十条第一項において「特定疾病にかかつた者に係る保険給付」という。）及び労災保険法第三十六条第一項の規定により保険給付を受けることができることとされた者（以下「第三種特別加入者」という。）に係る保険給付を除く。）の額（年金たる保険給付その他厚生労働省令で定める保険給付については、その額は、厚生労働省令で定めるところにより算定するものとする。第二十条第一項において同じ。）に労災保険法第二十九条第一項第二号に掲げる事業として支給が行われた給付金のうち業務災害に係るもので厚生労働省令で定めるものの額（一時金として支給された給付金以外のものについては、その額は、厚生労働省令で定めるところにより算定するものとする。）を加えた額と一般保険料の額（第一項第一号の事業については、前項の規定による労災保険率（その率がこの項の規定により引き上げ又は引き下げられたときは、その引き上げ又は引き下げられた率）に応ずる部分の額）から非業務災害率（労災保険法の適用を受けるすべての事業の過去三年間の通勤災害に係る災害率及び二次健康診断等給付に要した費用の額その他の事情を考慮して厚生労働大臣の定める率をいう。以下この項及び第二十条第一項において同じ。）に応ずる部分の額を減じた額に第一種特別加入保険料の額から特別加入非業務災害率（非業務災害率から第十三条の厚生労働大臣の定める率を減じた率をいう。第二十条第一項各号及び第二項において同じ。）に応ずる部分の額を減じた額を加えた額に業務災害に関する年金たる保険給付に要する費用、特定疾病にかかつた者に係る保険給付に要する費用その他の事情を考慮して厚生労働省令で定める率（第二十条第一項第一号において「第一種調整率」という。）を乗じて得た額との割合が百分の八十五を超え、又は百分の七十五以下である場合には、当該事業についての前項の規定による労災保険率から非業務災害率を減じた率を百分の四十の範囲内において厚生労働省令で定める率だけ引き上げ又は引き下げた率に非業務災害率を加えた率を、当該事業についての基準日の属する保険年度の次の次の保険年度の労災保険率とすることができる。例文帳に追加

(3) If the ratio between the amount of the insurance benefits pertaining to employment injury provided for in the Industrial Accident Insurance Act (excluding the lump sum compensation for surviving family paid in case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act, the insurance benefits pertaining to persons afflicted with a disease caused as a result of having been engaged in a specific job or occupation for a long period which is specified by the Ordinance of the Ministry of Health, Labour and Welfare (limited to the persons specified by the Ordinance of the Ministry of Health, Labour and Welfare for each type of the businesses specified by the Ordinance of the Ministry of Health, Labour and Welfare, taking into consideration of the service period in respect of such business, etc.) (hereinafter referred to as the "insurance benefits pertaining to persons afflicted with a specific disease" in this paragraph and in Article 20, paragraph (1)), and the insurance benefits pertaining to persons deemed as entitled to receive the insurance benefit pursuant to the provision of Article 36, paragraph (1) of the Industrial Accident Insurance Act (hereinafter referred to as the "insured of Class III special enrollment")) in respect of any business falling under any of the following items during each insurance year of three consecutive insurance years and in respect of which business three years or more have passed, since the establishment of the insurance relation of industrial accident insurance, as of March 31 of the last insurance year of such consecutive three insurance years (hereinafter referred to as the "reference date" in this paragraph), the payment of which has been made during such consecutive three insurance years (or, in case of insurance benefits paid as pension or otherwise specified by the Ordinance of the Ministry of Health, Labour and Welfare, the amount thereof shall be calculated pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare; the same shall apply in Article 20, paragraph (1)), plus the amount of the payments made as the services listed in Article 29, paragraph (1), item (ii) of the Industrial Accident Insurance Act which pertain to employment injury and which are specified by the Ordinance of the Ministry of Health, Labour and Welfare (or, in case of payments other than those paid as lump sum payments, the amount thereof shall be calculated pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare) on one hand, and the amount obtained by multiplying the aggregate of the amount of the general insurance premiums (or, in case of the businesses set forth in paragraph (1), item (i), the amount of the portion corresponding to the industrial accident insurance rate prescribed in the preceding paragraph (or, if such rate has been increased or decreased pursuant to the provision of such paragraph, such increased or decreased rate)) after deducting the amount of the portion corresponding to the off-the-job injury rate (meaning the rate prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to commuting injury and the amount of the costs required for the benefit for second medical examination, etc. during the past three years in respect of all businesses to which the Industrial Accident Insurance Act is applied, and other circumstances; hereinafter the same shall apply in this paragraph and in Article 20, paragraph (1)) plus the amount of the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment off-the-job injury rate (meaning the off-the-job injury rate after deducting the rate determined by the Minister of Health, Labour and Welfare set forth in Article 13; the same shall apply in each item of Article 20, paragraph (1) and in Article 20, paragraph (2)), by the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare by taking into consideration of the costs required for the insurance benefits paid as pension concerning employment injury, the costs required for the insurance benefits pertaining to persons afflicted with a specific disease, and other circumstances (in Article 20, paragraph (1), item (i) referred to as the "Class I adjustment rate") on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less, then the Minister of Health, Labour and Welfare may acknowledge the rate calculated by increasing or decreasing the industrial accident insurance rate prescribed in the preceding paragraph in respect of such business less the off-the-job injury rate, by the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare within the scope of forty one-hundredth (40/100), as the industrial accident insurance rate for the insurance year two years following the insurance year in which the reference date of such business is included.  - 日本法令外国語訳データベースシステム

７　第一項の規定により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係る第三十九条の十五第一項第一号に掲げる金額の計算をする場合において、同号の規定によりその例に準ずるものとされる法人税法第三十三条及び第四十二条から第五十三条までの規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第六十五条の七から第六十五条の九まで（法第六十五条の七第一項の表の第十九号に係る部分に限る。）、第六十七条の十二第二項及び第六十七条の十三第二項の規定により当該各事業年度において損金の額に算入されることとなる金額があるときは、確定申告書に、当該金額の損金算入に関する明細書の添付がある場合に限り、当該金額を当該各事業年度の調整所得金額の計算上、損金の額に算入する。ただし、税務署長は、確定申告書の提出がなかつた場合又は当該損金算入に関する明細書の添付がない確定申告書の提出があつた場合において、その提出又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該明細書の提出があつた場合に限り、この項本文の規定を適用することができる。例文帳に追加

(7) When calculating the amount listed in Article 39-15(1)(i) with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year pursuant to the provisions of paragraph (1), if there is any amount to be included in deductible expenses in the relevant business year, pursuant to the provisions of Article 33 and Article 42 to Article 53 of the Corporation Tax Act and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 65-7 to Article 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7(1) of the Act), Article 67-12(2) and Article 67-13(2) of the Act, whose provisions shall be applicable under the provisions of the said item, the said amount shall be included in deductible expenses for calculating the amount of adjusted income for the relevant business year, only when detailed statements concerning the inclusion of the said amount in deductible expenses are attached to a final return form; provided, however, that when a final return form has not been submitted or a final return form has been submitted without detailed statements concerning the inclusion of the said amount in deductible expenses, the district director shall, when he/she finds that there was any compelling reason therefor, apply the provisions of the main clause of this paragraph, only when the said detailed statements have been submitted.  - 日本法令外国語訳データベースシステム

第十五条の二　第十一条の二の規定により一般保険料の額を同条の規定による額とすることとされた高年齢労働者を使用する事業（第十九条の二及び第三十条において「高年齢者免除額に係る事業」という。）の事業主が前条第一項又は第二項の規定により納付すべき労働保険料のうち一般保険料の額は、政令で定めるところにより、同条第一項第一号若しくは第二号又は第二項第一号若しくは第二号の規定にかかわらず、当該各号の規定による額から、その保険年度に使用する高年齢労働者（保険年度の中途に保険関係が成立したものについては、当該保険関係が成立した日からその保険年度の末日までに使用する高年齢労働者）に係る高年齢者賃金総額（その額に千円未満の端数がある場合には、厚生労働省令で定めるところにより端数計算をした後の額。以下この条及び第十九条の二において同じ。）の見込額（厚生労働省令で定める場合にあつては、直前の保険年度に使用した高年齢労働者に係る高年齢者賃金総額）に雇用保険率を乗じて得た額を超えない額を減じた額とする。例文帳に追加

Article 15-2 The amount of the general insurance premiums, among the labor insurance premiums payable pursuant to the provision of the preceding Article, paragraph (1) or (2) by the business operator of a business employing older workers for which the amount prescribed by Article 11-2 is acknowledged as the amount of the general insurance premiums pursuant to the provision of the same Article (hereinafter referred to as the "businesses pertaining to older worker exemptions" in Article 19-2 and Article 30), shall be, as specified by a Cabinet Order and notwithstanding the provision of the same Article, paragraph (1), item (i) or (ii), or paragraph (2), item (i) or (ii), the amount obtained by reducing, from the amount listed in each such item, the amount not exceeding the amount obtained by multiplying the prospective amount of total wages of older workers (if such amount includes a fraction less than one thousand yen, the amount after discarding such fraction pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare; hereinafter the same shall apply in this Article and in Article 19-2) pertaining to the older workers employed during such insurance year (or the older workers employed during the period from the establishment of such insurance relation to the end of such insurance year in case the insurance relation is established in the midst of an insurance year) (or the amount of total wages of older workers pertaining to the older workers employed during the immediately preceding insurance year, in case prescribed as such in the Ordinance of the Ministry of Health, Labour and Welfare), by the employment insurance rate.  - 日本法令外国語訳データベースシステム

イ　当該外国関係会社の当該各事業年度の決算に基づく所得の金額につき、その本店所在地国又は本店所在地国以外の国若しくは地域において課される外国法人税の額（その本店所在地国の法令により当該外国関係会社が納付したものとみなしてその本店所在地国の外国法人税の額から控除されるものを含むものとし、前号イ（２）に掲げる金額に対して課されるものを除く。）例文帳に追加

a) The amount of foreign corporation tax to be imposed on the amount of the affiliated foreign company's income in its settlement of accounts for the relevant business year in the state of the head office or in a state or territory other than the state of the head office (including the amount to be deducted from the foreign corporation tax in the state of the head office by deeming that the said affiliated foreign company has paid the said amount under the laws and regulations of the state of the head office and excluding the amount of foreign corporation tax to be imposed on the amount listed in (a)2. of the preceding item  - 日本法令外国語訳データベースシステム

五　保険業　当該各事業年度の収入保険料の合計額のうちに当該収入保険料で関連者以外の者から収入するもの（当該収入保険料が再保険に係るものである場合には、関連者以外の者が有する資産又は関連者以外の者が負う損害賠償責任を保険の目的とする保険に係る収入保険料に限る。）の合計額の占める割合が百分の五十を超える場合例文帳に追加

(v) Insurance business: Where, out of the sum of the total premium income for the relevant business year, the ratio of the sum of the said premium income to be received from a person other than affiliated persons (where the said premium income pertains to reinsurance, limited to premium income from insurance for assets held by a person other than affiliated persons or damages incurred by a person other than affiliated persons) exceeds 50 percent  - 日本法令外国語訳データベースシステム

イ　当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等（法第六十六条の五第四項第三号に規定する負債の利子等をいう。以下この条において同じ。）の額から課税対象所得に係る保証料等の金額を控除した残額に、平均負債残高超過額から前号ロに掲げる金額を控除した残額を同号イに掲げる金額から同号ロに掲げる金額を控除した残額で除して得た割合を乗じて計算した金額例文帳に追加

(a) The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income from the amount of interest on liabilities, etc. (meaning the interest on liabilities, etc. prescribed in Article 66-5(4)(iii) of the Act; hereinafter the same shall apply in this Article) that the said domestic corporation pays for the relevant business year to the said foreign controlling shareholder, etc. and fund provider, etc. and then multiplying the remaining amount after deduction by the ratio obtained by dividing the remaining amount after deducting the amount listed in (b) of the preceding item from the amount exceeding the average balance of liabilities by the remaining amount after deducting the amount listed in (b) of the said item from the amount listed in (a) of the said item  - 日本法令外国語訳データベースシステム

七　その支出する寄附金（その本店所在地国又はその地方公共団体に対する寄附金で法人税法第三十七条第三項第一号に規定する寄附金に相当するものを除く。）の額のうち、当該各事業年度の損金の額に算入している金額で同条第一項及び法第六十六条の四第三項の規定の例に準ずるものとした場合に損金の額に算入されないこととなる金額に相当する金額例文帳に追加

(vii) The amount equivalent to the amount of a contribution that the specified foreign subsidiary company, etc. shall make (excluding a contribution to the state of the head office or local entities in such state which is equivalent to that prescribed in Article 37(3)(i) of the Corporation Tax Act) and which is included in deductible expenses for the relevant business year, which shall not be included in deductible expenses when the provisions of paragraph (1) of the said Article and Article 66-4(3) of the Act shall be applicable  - 日本法令外国語訳データベースシステム

イ　当該連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等（法第六十八条の八十九第四項第三号に規定する負債の利子等をいう。以下この条において同じ。）の額から課税対象所得に係る保証料等の金額を控除した残額に、平均負債残高超過額から前号ロに掲げる金額を控除した残額を同号イに掲げる金額から同号ロに掲げる金額を控除した残額で除して得た割合を乗じて計算した金額例文帳に追加

(a) The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income from the amount of interest on liabilities, etc. (meaning the interest on liabilities, etc. prescribed in Article 68-89(4)(iii) of the Act; hereinafter the same shall apply in this Article) that the said consolidated corporation pays for the relevant consolidated business year to the said foreign controlling shareholder, etc. and fund provider, etc. and then multiplying the remaining amount after deduction by the ratio obtained by dividing the remaining amount after deducting the amount listed in (b) of the preceding item from the amount exceeding the average balance of liabilities by the remaining amount after deducting the amount listed in (b) of the said item from the amount listed in (a) of the said item  - 日本法令外国語訳データベースシステム

（５）　保険業　当該国外債発行事業年度の収入保険料の合計額のうちに当該収入保険料で関連者以外の者から収入するもの（当該収入保険料が再保険に係るものである場合には、関連者以外の者が有する資産又は関連者以外の者が負う損害賠償責任を保険の目的とする保険に係る収入保険料に限る。）の合計額の占める割合が百分の五十を超える場合例文帳に追加

5. Insurance business: Where, out of the sum of the total premium income for the business year in which the foreign private bonds were issued, the ratio of the sum of said premium income to be received from a person other than affiliated persons (where said premium income pertains to reinsurance, limited to premium income from insurance for assets held by a person other than affiliated persons or damages incurred by a person other than affiliated persons) exceeds 50 percent  - 日本法令外国語訳データベースシステム

（３）当該補助事業に係る投資計画について、「平成２５年度一般会計歳入歳出概算」に関する閣議決定（平成２５年１月２９日）以前に対外発表又は投資計画の実行をしていないこと（ただし、閣議決定日以前に対外発表又は投資計画の実行をした計画に加えて、追加的な投資計画を行うこととした場合であって、当該追加投資を行うことを閣議決定日以前に対外発表又は投資計画の実行をしていないときは、当該追加投資部分は対象とする。）。例文帳に追加

(3) The investment plans concerning the subsidy projects must not have been publicly announced, nor the placing of orders, making of contracts, etc. been undertaken prior to the cabinet approval of the “budget bill of 2013 general account”(January 29, 2013).  - 経済産業省

一　満十六歳に達する日の属する年度（四月一日から翌年三月三十一日までをいう。以下この項、第四十四条の二及び第四十六条において同じ。）に前条又は前項の規定により行われた健康診断の際要観察者（胸部エックス線検査によつて結核によるものと考えられる治癒所見の発見された者及び担当の医師が結核の発病のおそれがあると認めた者をいう。次号において同じ。）とされなかつた者に対してその者が満十七歳に達する日の属する年度及び満十八歳に達する日の属する年度に当該健康診断を行つた事業者が行う健康診断例文帳に追加

(i) The medical examination conducted, for a person who has not diagnosed as requiring continuous medical observation (meaning a person who was not diagnosed as having traces of a cured past disease which is considered to be tuberculosis from the results of the thoracic x-ray examination, and a person who was not diagnosed as being apt to be affected by tuberculosis by the physician in charge; the same shall apply in the next item) from the result of the medical examination conducted pursuant to the provision of the preceding Article or preceding paragraph in fiscal year (meaning the 12 months from April 1 through March 31; hereinafter the same shall apply in this paragraph and Articles 44-2 and 46) in which the person reached the ages of 16, in fiscal years in which the person reaches the ages of 17 and 18 respectively by the employer who conducted the said medical examination.  - 日本法令外国語訳データベースシステム

第三十九条の十八　法第六十六条の七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、同項に規定する特定外国子会社等（以下この条において「特定外国子会社等」という。）につきその適用対象留保金額を有する事業年度（以下第四項までにおいて「課税対象年度」という。）の所得に対して課される外国法人税の額に、当該課税対象年度に係る適用対象留保金額（第三十九条の十五第三項に規定する控除対象配当等の額がある場合には、当該金額を加算した金額）と当該適用対象留保金額の計算上控除される剰余金の配当等の額との合計額のうちに法第六十六条の七第一項に規定する内国法人に係る課税対象留保金額の占める割合を乗じて計算した金額（当該金額が当該課税対象留保金額を超える場合には、当該課税対象留保金額に相当する金額）とする。例文帳に追加

Article 39-18 (1) The amount calculated as specified by a Cabinet Order prescribed in Article 66-7(1) of the Act shall be the amount obtained by multiplying the amount of foreign corporation tax to be imposed on a specified foreign subsidiary company, etc. prescribed in the said paragraph (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article) on its income for a business year containing eligible retained income (hereinafter referred to as a "taxable business year" through to paragraph (4)) by the ratio of the taxable retained income pertaining to a domestic corporation prescribed in Article 66-7(1) of the Act out of the sum of the eligible retained income for the relevant taxable business year (where there is any amount of deductible dividend, etc. prescribed in Article 39-15(3), the amount obtained by adding the said amount) and the amount of a dividend of surplus, etc. to be deducted for calculating the amount of the said eligible retained income (where the said amount exceeds the said taxable retained income, the amount equivalent to the said taxable retained income).  - 日本法令外国語訳データベースシステム

第三十九条の百十八　法第六十八条の九十一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、同項に規定する特定外国子会社等（以下この条において「特定外国子会社等」という。）につきその適用対象留保金額を有する事業年度（以下第四項までにおいて「課税対象年度」という。）の所得に対して課される外国法人税の額に、当該課税対象年度に係る適用対象留保金額（第三十九条の百十五第三項に規定する控除対象配当等の額がある場合には、当該金額を加算した金額）と当該適用対象留保金額の計算上控除される剰余金の配当等の額との合計額のうちに法第六十八条の九十一第一項に規定する連結法人に係る個別課税対象留保金額の占める割合を乗じて計算した金額（当該金額が当該個別課税対象留保金額を超える場合には、当該個別課税対象留保金額に相当する金額）とする。例文帳に追加

Article 39-118 (1) The amount calculated as specified by a Cabinet Order prescribed in Article 68-91(1) of the Act shall be the amount obtained by multiplying the amount of foreign corporation tax to be imposed on a specified foreign subsidiary company, etc. prescribed in the said paragraph (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article) on its income for a business year containing eligible retained income (hereinafter referred to as a "taxable business year" through to paragraph (4)) by the ratio of the individually taxable retained income pertaining to a consolidated corporation prescribed in Article 68-91(1) of the Act out of the sum of the eligible retained income for the relevant taxable business year (where there is any amount of a deductible dividend, etc. prescribed in Article 39-115(3), the amount obtained by adding the said amount) and the amount of a dividend of surplus, etc. to be deducted for calculating the amount of the said eligible retained income (where the said amount exceeds the said individually taxable retained income, the amount equivalent to the said individually taxable retained income).  - 日本法令外国語訳データベースシステム

法第百四十四条の七第一項第二号に規定する主務省令で定める方法は、算定基準日（吸 収合併契約を締結した日（当該吸収合併契約により当該吸収合併契約を締結した日と異な る時（当該吸収合併契約を締結した日後から吸収合併の効力が生ずる時までの間の時に限 る。）を定めた場合にあっては、当該時）をいう。以下この条において同じ。）における第 一号から第六号までに掲げる額の合計額から第七号に掲げる額を減じて得た額（当該額が 五百万円を下回る場合にあっては、五百万円）をもって吸収合併存続株式会社商品取引所 の純資産額とする方法とする。一資本金の額 二資本準備金の額 三利益準備金の額 四会社法第四百四十六条に規定する剰余金の額 五最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続株式会社 商品取引所の成立の日）における評価・換算差額等に係る額 六新株予約権の帳簿価額 七自己株式及び自己新株予約権の帳簿価額の合計額例文帳に追加

The method specified by an ordinance of the competent ministry set forth in Article 144-7, paragraph 1, item 2 of the Act shall be the method in which the amount of the net assets of the Member Commodity Exchange Surviving an Absorption-Type Merger is deemed to be the amount obtained by subtracting the amount listed in item 7 from the total of the amounts listed in items 1 to 6 inclusive as on the calculation date (which means the Absorption-Type Merger contract day [in the case where the calculation date which is different from the Absorption-Type Merger contract day is specified (limited to during the period between said Absorption-Type Merger contract day and the day when the Absorption-Type Merger came into effect) by said contract, said date]) (in the case where said obtained amount is less than five million yen, the amount shall be five million yen): (i) the amount of capital; (ii) the amount of capital reserve; (iii) the amount of profit reserve; (iv) the amount of surplus prescribed in Article 446 of the Company Act; (v) the amount pertaining to valuation/translation difference as of the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of the Member Commodity Exchange Surviving an Absorption-Type Merger); (vi) the book value of the rights to subscribe for new shares of stock; (vii) the total amount of a person’s own shares and the book value of the rights to - 101 - subscribe for new shares of stock.  - 経済産業省

５　次に掲げる会社は、当該会社及びその子会社の総資産の額（公正取引委員会規則で定める方法による資産の合計金額をいう。以下この項において同じ。）で国内の会社に係るものを公正取引委員会規則で定める方法により合計した額が、それぞれ当該各号に掲げる金額を下回らない範囲内において政令で定める金額を超える場合には、毎事業年度終了の日から三月以内に、公正取引委員会規則で定めるところにより、当該会社及びその子会社の事業に関する報告書を公正取引委員会に提出しなければならない。ただし、当該会社が他の会社の子会社である場合は、この限りでない。例文帳に追加

(5) Any corporation falling under any of the descriptions listed in the following items, when the sum of the total assets (meaning the amount of total assets calculated pursuant to the method provided for in the Rules of the Fair Trade Commission; hereinafter the same shall apply in this paragraph) of the corporation and its subsidiaries (limited to total assets of corporations in Japan), as aggregated pursuant to the method provided for in the Rules of the Fair Trade Commission, exceeds the amount provided for in a Cabinet Order, which shall be not less than the amount listed in the relevant item, shall submit, pursuant to the provisions of the Rules of the Fair Trade Commission, a written report on the business of the said corporation and its subsidiaries to the Fair Trade Commission within three months from the end of each business year; provided, however, that this shall not apply if the said corporation is a subsidiary of another corporation.  - 日本法令外国語訳データベースシステム

第二百七十一条の二十四　保険持株会社は、事業年度ごとに、当該保険持株会社及びその子会社その他の当該保険持株会社と内閣府令で定める特殊の関係のある会社（以下この款及び次款において「子会社等」という。）の業務及び財産の状況を連結して記載した中間業務報告書及び業務報告書を作成し、内閣総理大臣に提出しなければならない。例文帳に追加

Article 271-24 (1) An Insurance Holding Company shall, for each business year, prepare for submission to the Prime Minister an interim business report and business report describing in a consolidated manner the status of business or property of the Insurance Holding Company, and its Subsidiary Companies and any other company to be specified by a Cabinet Office Ordinance as having a special relationship with the Insurance Holding Company (referred to as "Subsidiary Companies, etc." hereafter in this Subsection as well as in the following Subsection)  - 日本法令外国語訳データベースシステム

一　保険料の算出方法が、保険金等割合（毎決算期において、その事業年度に保険契約に基づいて支払義務が発生した保険金その他の給付金（これに準ずるものとして内閣府令で定めるものを含む。）を、当該保険契約により収受した保険料として内閣府令で定めるもので除して得た割合をいう。）その他の収支の状況に照らして、保険数理に基づき合理的かつ妥当なものであると認められないとき。例文帳に追加

(i) The method of calculating insurance premiums is not found to be reasonable and relevant based on actuarial science, in light of the ratio of Insurance Claims, etc. (referring to the proportion obtained by dividing the amount of the insurance claims and other benefits (including any other payment specified by a Cabinet Office Ordinance as equivalent thereto) which became payable under insurance contracts within the business year concerned) by the amount of insurance premiums specified by a Cabinet Office Ordinance as received under the insurance contracts; or  - 日本法令外国語訳データベースシステム

２　前項各号に掲げる取引又は行為以外の事由により少額短期保険業者を子会社とする持株会社になった会社（以下「特定少額短期持株会社」という。）は、当該事由の生じた日の属する事業年度終了後三月以内に、当該会社が少額短期保険業者を子会社とする持株会社になった旨その他の内閣府令で定める事項を内閣総理大臣に届け出なければならない。例文帳に追加

(2) Any company that has become a Holding Company with subsidiary companies including a Small Amount and Short Term Insurance Provider following any other event than the transactions or acts listed in items of the preceding paragraph (hereinafter referred to as "Specified Small Amount and Short Term Insurance Holding Company") shall, within three months from the end of the business year in which the event occurred, notify the Prime Minister of the fact that the company has become a Holding Company with subsidiary companies including a Small Amount and Short Term Insurance Provider, as well as other matters specified by a Cabinet Office Ordinance.  - 日本法令外国語訳データベースシステム

第十三条　機構は、石炭経過勘定において、平成十七事業年度に係る通則法第四十四条第一項又は第二項の規定による整理を行った後、経済産業大臣が、次の各号に掲げる場合の区分に応じ当該各号に定める金額のうち、石炭経過業務に必要な資金に充てるべき金額を勘案して機構が国庫に納付すべき金額を定めたときは、政令で定めるところにより、当該金額を国庫に納付しなければならない。例文帳に追加

Article 13 (1) When NEDO has settled the account for transitional functions related to the coal mining industry as prescribed in Article 44, paragraph (1) or paragraph (2) of the Act on General Rules for the 2005 business year, and when the Minister of Economy, Trade and Industry has then determined, having taken into consideration the amount to be appropriated as funds necessary for transitional functions related to the coal mining industry, the amount that NEDO is to pay to the national treasury from among the amounts specified in the following items in accordance with the classification listed in the relevant item, NEDO shall pay said amount to the national treasury, as specified by Cabinet Order:  - 日本法令外国語訳データベースシステム

２　機構は、石炭経過勘定において、中期目標の期間の最後の事業年度に係る通則法第四十四条第一項又は第二項の規定による整理を行った後、経済産業大臣が、次の各号に掲げる場合の区分に応じ当該各号に定める金額のうち、石炭経過業務に必要な資金に充てるべき金額を勘案して機構が国庫に納付すべき金額を定めたときは、政令で定めるところにより、当該金額を国庫に納付しなければならない。例文帳に追加

(2) When NEDO has settled the account for transitional functions related to the coal mining industry as prescribed in Article 44, paragraph (1) or paragraph (2) of the Act on General Rules for the final business year of the period for the mid-term target, and when the Minister of Economy, Trade and Industry has then determined, having taken into consideration the amount to be appropriated as funds necessary for transitional functions related to the coal mining industry, the amount that NEDO is to pay to the national treasury from among the amounts specified in the following items in accordance with the classification listed in the relevant item, NEDO shall pay said amount to the national treasury, as specified by Cabinet Order:  - 日本法令外国語訳データベースシステム

３　前条第一項各号に掲げる内国法人が同項の規定の適用に係る特定外国子会社等の課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める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

(3) Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order.  - 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内国法人が前条第一項の規定の適用に係る特定外国法人の課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める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

(3) Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article with respect to the amount equivalent to the taxable retained income of a specified foreign corporation that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

３　前条第一項各号に掲げる連結法人が同項の規定の適用に係る特定外国子会社等の個別課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第八十一条の十五第一項から第三項までの規定の適用を受けるときは、第一項の規定により個別控除対象外国法人税の額とみなされた金額は、当該連結法人の政令で定める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

(3) Where a consolidated corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the individually taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said consolidated corporation is also subject to the provision of Article 81-15(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of individually creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of consolidated income of the said consolidated corporation for the consolidated business year specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

３　特殊関係株主等である連結法人が前条第一項の規定の適用に係る特定外国法人の個別課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第八十一条の十五第一項から第三項までの規定の適用を受けるときは、第一項の規定により個別控除対象外国法人税の額とみなされた金額は、当該連結法人の政令で定める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

(3) Where a consolidated corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article with respect to the amount equivalent to the individually taxable retained income of a specified foreign corporation that is subject to the provision of the said paragraph, and the said consolidated corporation is also subject to the provision of Article 81-15(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of individually creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of consolidated income of the said consolidated corporation for the consolidated business year specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

一　当該内国法人の当該事業年度の総資産の帳簿価額（固定資産の帳簿価額を損金経理により減額することに代えて剰余金の処分により積立金として積み立てている金額及び法第五十二条の三又は第六十八条の四十一の規定により特別償却準備金として積み立てている金額（剰余金の処分により積立金として積み立てている金額に限る。）を控除した残額）の平均的な残高として合理的な方法により計算した金額例文帳に追加

i) The amount calculated by a reasonable method as the average balance of the book value of the total assets for the relevant business year of the said domestic corporation (such book value shall mean the remaining amount after deducting the amount reserved as a reserve fund by the appropriation of surplus and the amount reserved as a reserve for special depreciation pursuant to the provisions of Article 52-3 or Article 68-41 of the Act (limited to the amount reserved as a reserve fund by the appropriation of surplus) in lieu of reducing the book value of fixed assets by reckoning the amount into expense for accounting purpose  - 日本法令外国語訳データベースシステム

十一　その積み立てた保険準備金（法第五十七条の五又は第五十七条の六の規定の例によるものとした場合に積み立てられるものに限る。）につき当該各事業年度の益金の額に算入した金額が法第五十七条の五又は第五十七条の六の規定の例によるものとした場合に益金の額に算入すべき金額に相当する金額に満たない場合におけるその満たない部分の金額例文帳に追加

(xi) Where the amount that has been included in gross profits for the relevant business year regarding the insurance reserve reserved by the specified foreign subsidiary company, etc. (limited to the insurance reserve that can be reserved when the provisions of Article 57-5 or Article 57-6 of the Act shall be applied) does not reach the amount to be included in gross profits when the provisions of Article 57-5 or Article 57-6 of the Act shall be applied, the amount of the said shortfall  - 日本法令外国語訳データベースシステム