「得八」に関連した英語例文の一覧と使い方(16ページ目) - Weblio英語例文検索

２ １の規定にかかわらず、一方の締約者の居住者が他方の締約者内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに規定する要件を満たす場合には、当該一方の締約者においてのみ租税を課することができる。(a)当該課税年度において開始し、又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約者内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約者の居住者でない雇用者又はこれに代わる者から支払われるものであること。(c)報酬が雇用者の当該他方の締約者内に有する恒久的施設によって負担されるものでないこと。例文帳に追加

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting Party in respect of an employment exercised in the other Contracting Party shall be taxable only in the first-mentioned Contracting Party if: (a) the recipient is present in that other Contracting Party for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the taxable year concerned; (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting Party; and (c) the remuneration is not borne by a permanent establishment which the employer has in that other Contracting Party.  - 財務省

２ １の規定にかかわらず、一方の締約国の居住者が他方の締約国内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに規定する要件を満たす場合には、当該一方の締約国においてのみ租税を課することができる。(a)当該課税年度において開始し、又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約国内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約国の居住者でない雇用者又はこれに代わる者から支払われるものであること。(c)報酬が雇用者の当該他方の締約国内に有する恒久的施設によって負担されるものでないこと。例文帳に追加

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned Contracting State if: a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the taxable year concerned, b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting State, and c) the remuneration is not borne by a permanent establishment which the employer has in that other Contracting State.  - 財務省

一当該受託契約に基づく取引（第二条第八項第四号に掲げる取引にあつては、同号の権利を行使することにより成立する同号イからハまでに掲げる取引）の額（当該受託契約に係る上場商品構成物品又は上場商品指数に係る商品指数ごとに商品取引所の定める取引単位当たりの価額に、当該受託契約に基づく取引の数量を乗じて得た額をいう。）が、当該取引について顧客が預託すべき取引証拠金、委託証拠金、取次証拠金又は清算取次証拠金（次号において「取引証拠等」という。）の額に比して著しく大きい旨例文帳に追加

(i) The fact that the amount of the transaction based on said Consignment Contract (in the case of a transactions set forth in Article 2, paragraph 8, item 4, it shall be any transaction set forth in (a) to (c) inclusive of the same item which is closed by exercising the right under the same item) (such amount means an amount obtained by multiplying the value per transaction unit specified by the Commodity Exchange for each of the Listed Commodity Component Products, etc. or each Commodity Index pertaining to the Listed Commodity Index pertaining to said Consignment Contract by the volume of transaction based on said Consignment Contract) is extremely high in comparison to the amount of the clearing margin, customer margin, intermediation margin or clearing intermediation margin (referred to as the "Clearing Margin, etc." in the following item) to be deposited by the customer for said transaction  - 経済産業省

２　旧大学等技術移転促進法第十三条第一項の認定を受けた者（同項に規定する試験研究独立行政法人（以下単に「試験研究独立行政法人」という。）における技術に関する研究成果についてその活用を行おうとする民間事業者に対し移転する事業を行う者に限る。次項において「試験研究独立行政法人関係認定事業者」という。）が一部施行日前に譲渡を受けた試験研究独立行政法人における技術に関する研究成果に係る当該試験研究独立行政法人が保有する特許権等若しくは特許を受ける権利等又はその特許を受ける権利等に基づいて取得した特許権等について納付すべき特許料若しくは登録料又は手数料については、同条第二項及び第三項の規定、同条第二項において準用する旧大学等技術移転促進法第十二条第四項、第六項及び第八項の規定並びに旧大学等技術移転促進法第十三条第三項において準用する旧大学等技術移転促進法第十二条第十項並びに同項において準用する同条第四項、第六項及び第八項の規定は、一部施行日後においても、なおその効力を有する。例文帳に追加

(2) Concerning the patent fee, registration fee or other charge to be paid with respect to Patent Rights, etc. or the Rights to Receive Patent, etc. or the Patent Rights, etc. obtained based on the Right to Receive Patent, etc., these rights being owned by a Research and Development Incorporated Administrative Agency (hereinafter referred to simply as "Research and Development Incorporated Administrative Agency") and pertaining to research results related to technologies of said Research and Development Incorporated Administrative Agency and having been assigned, prior to the date of partial enforcement, to a person who has received an accreditation pursuant to paragraph 1 of Article 13 of the Old Universities, etc. Technology Transfer Promotion Act (limited to persons who conduct the operation of transferring research results related to technologies of Research and Development Incorporated Administrative Agencies prescribed in the same paragraph to private business operators who intend to utilize these research results; in the next paragraph referred to as "Research and Development Incorporated Administrative Agency-Related Certified Business Operators "), the provisions of paragraph 2 and paragraph 3 in the same Article, the provisions of paragraph 4, paragraph 6 and paragraph 8 of Article 12 in the Old Universities, etc. Technology Transfer Promotion Act that apply mutatis mutandis to paragraph 2 of same Article, the provisions of paragraph 10 of Article 12 of the Old Universities, etc. Technology Transfer Promotion Act that apply mutatis mutandis to paragraph 3 of Article 13 of the Old Universities, etc. Technology Transfer Promotion Act, and paragraph 4, paragraph 6 and paragraph 8 of the same Article that apply mutatis mutandis to same paragraph shall remain in effect, even after the partial effective date.  - 日本法令外国語訳データベースシステム

４　信託法第百三条第四項から第八項まで（受益権取得請求）、第百四条（受益権の価格の決定等）、第二百六十二条（第五項を除く。）（信託に関する非訟事件の管轄）、第二百六十三条（信託に関する非訟事件の手続の特例）及び第二百六十四条（最高裁判所規則）の規定は、第一項の受益権の買取りの請求について準用する。この場合において、同法第百三条第四項中「重要な信託の変更等」とあるのは「資産の流動化に関する法律（以下「資産流動化法」という。）第二百六十九条第一項（第一号の場合に限る。）の規定により資産信託流動化計画に記載し、又は記録する事項に係る特定目的信託契約の変更」と、「受益者」とあるのは「資産流動化法第二百七十一条第一項に規定する受益証券の権利者」と、同条第五項中「官報による公告」とあるのは「公告」と、同条第六項中「第一項又は第二項」とあるのは「資産流動化法第二百七十一条第一項」と、「受益権の内容」とあるのは「元本持分（種類の異なる受益権を定めた場合にあっては、受益権の種類及び種類ごとの元本持分）」と、同条第八項中「重要な信託の変更等」とあるのは「資産流動化法第二百六十九条第一項（第一号の場合に限る。）の規定により資産信託流動化計画に記載し、又は記録する事項に係る特定目的信託契約の変更」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

(4) The provisions of Article 103(4) to (8) inclusive (Demand for the Acquisition of a Beneficial Interest), Article 104 (Valuation of a Beneficial Interest, etc.), Article 262 (excluding paragraph (5)) (Jurisdiction over Non-Contentious Cases Concerning Trusts), Article 263 (Special Provisions on Procedure in Non-Contentious Cases Concerning Trusts), and Article 264 (Supreme Court Rules) of the Trust Act shall apply mutatis mutandis to the demand that a beneficial interest be purchased as set forth in paragraph (1). In this case, the term "Material Change to the Trust, etc." in Article 103(4) of that Act shall be deemed to be replaced with "a change to the Specific Purpose Trust Contract with regard to matters stated or recorded in the Asset Trust Securitization Plan pursuant to the provisions of Article 269(1) (limited to the case set forth in item (i)) of the Act on Securitization of Assets (hereinafter referred to as the "Asset Securitization Act")," the term "beneficiaries" in that paragraph shall be deemed to be replaced with "Beneficiary Certificate Holder prescribed in Article 271(1) of the Asset Securitization Act," the phrase "public notice in an official gazette" in paragraph (5) of that Article shall be deemed to be replaced with "public notice," the phrase "paragraph (1) or paragraph (2)" in paragraph (6) of that Article shall be deemed to be replaced with "Article 271(1) of the Asset Securitization Act," the phrase "details of the beneficial interest" in that paragraph shall be deemed to be replaced with "Share of Principal (in cases where multiple classes of beneficial interest are provided for, the classes of beneficial interest and the Share of Principal relating to each class)," the term "Material Change to the Trust, etc." in paragraph (8) of that Article shall be deemed to be replaced with "a change to the Specific Purpose Trust Contract with regard to matters stated or recorded in the Asset Trust Securitization Plan pursuant to the provisions of Article 269(1) (limited to the case set forth in item (i)) of the Asset Securitization Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

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

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

第十四条　休業補償給付は、労働者が業務上の負傷又は疾病による療養のため労働することができないために賃金を受けない日の第四日目から支給するものとし、その額は、一日につき給付基礎日額の百分の六十に相当する額とする。ただし、労働者が業務上の負傷又は疾病による療養のため所定労働時間のうちその一部分についてのみ労働する日に係る休業補償給付の額は、給付基礎日額（第八条の二第二項第二号に定める額（以下この項において「最高限度額」という。）を給付基礎日額とすることとされている場合にあつては、同号の規定の適用がないものとした場合における給付基礎日額）から当該労働に対して支払われる賃金の額を控除して得た額（当該控除して得た額が最高限度額を超える場合にあつては、最高限度額に相当する額）の百分の六十に相当する額とする。例文帳に追加

Article 14 (1) The temporary absence from work compensation benefits shall be paid from the fourth day on which a worker fails to receive wages because of an inability to work due to medical treatment for an injury or disease resulting from an employment-related cause, and the benefit amount for one day shall be an amount equivalent to 60 percent of the basic daily benefit amount; provided, however, that the amount of the temporary absence from work compensation benefits for days on which a worker works for only a portion of the prescribed working hours due to medical treatment for an injury or disease resulting from an employment-related cause shall be an amount equivalent to 60 percent of the amount obtained by deducting the amount of the wages to be paid for said work from the basic daily benefit amount (in cases where the amount prescribed in Article 8-2, paragraph (2), item (ii) (hereinafter referred to as "the maximum amount" in this paragraph) is regarded as the basic daily benefit amount, the basic daily benefit amount to be paid on the assumption that the provision of said item does not apply) (in cases where the amount obtained by said deduction exceeds the maximum amount, the amount equivalent to the maximum amount).  - 日本法令外国語訳データベースシステム

３　前二項に規定するもののほか、この法律の施行の日前に旧法第六条第一項第二号に規定する職に在った者についての新法第五条の規定の適用については、当該職に在った期間及びこの法律の施行の日から平成二十年三月三十一日までの間におけるこれに相当する職に在った期間（以下この項において「経過在職期間」という。）は、司法修習生となる資格を得た後に同条第一号に規定する職に在った期間、司法修習生となる資格を得た後に同条第二号に規定する職務に従事した期間又は検察庁法第十八条第三項に規定する考試を経た後に新法第五条第三号に規定する職に在った期間（同条第四号において通算する場合におけるこれらの期間を含む。以下この項において「在職等期間」という。）に通算することができる。この場合において、当該経過在職期間は、その通算に係る在職等期間とみなして新法の規定を適用する。例文帳に追加

(3) In addition to the provisions of the preceding two paragraphs, regarding the application of the provisions of Article 5 of the New Act to a person who, prior to the effective date of this Act, served in a position as set forth in item (ii), paragraph (1) of Article 6 of the Old Act, the period of time he/she serves in such a position and the period of time between the effective date of this Act and March 31, 2008 during which he/she serves in a corresponding position (hereinafter referred to in this paragraph as the "Transitional Tenure Period") may be added to the following: the period of time he/she serves in a position stipulated in item (i) of said Article after acquiring the qualification to become a legal apprentice; the period of time he/she works at a job stipulated in item (ii) of said Article after acquiring the qualification to become a legal apprentice; and the period of time he/she serves in a position stipulated in item (iii) of Article 5 of the New Act after passing the examination set forth in paragraph (3) of Article 18 of the Public Prosecutor's Office Act (includes the period of time that may be added pursuant to item (iv) of said Article; hereinafter, referred to in this paragraph as the "Tenure, etc. Period"). In such case, the relevant transitional Tenure Period shall be deemed to be included in the Tenure, etc. Period and the provisions of the New Act shall be applied.  - 日本法令外国語訳データベースシステム

第五十四条　第五条、第九条、第十一条、第十三条、第十四条及び第十六条から第十八条までの規定は信託会社等の行う委託者非指図型投資信託に係る業務について、第二十六条の規定は委託者非指図型投資信託について、それぞれ準用する。この場合において、これらの規定中「運用の指図」とあるのは「運用」と、第九条中「取得することを当該投資信託財産の受託者である信託会社等（以下「受託会社」という。）に指図してはならない」とあるのは「取得してはならない」と、第十三条第一項第二号中「他の投資信託財産（当該投資信託委託会社が資産運用会社である場合にあつては、資産の運用を行う投資法人を含む。次号において同じ。）」とあり、及び同項第三号中「他の投資信託財産」とあるのは「他の信託財産」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

Article 54 (1) The provisions of Article 5, Article 9, Article 11, Article 13, Article 14, and Article 16 through Article 18 shall apply mutatis mutandis to business related to Investment Trusts Managed Without Instructions from the Settlor carried out by a Trust Company, etc. and Article 26 shall apply mutatis mutandis pursuant to Investment Trusts Managed Without Instructions from the Settlor. In this case, the term "instructions on investment" in said provisions shall be deemed to be replaced with "investments," the phrase "may not instruct the Trust Company, etc. that is the trustee of the Investment Trust Property (hereinafter referred to as the 'Trustee Company') to acquire" in Article 9 shall be deemed to be replaced with "may not acquire," the phrases "other Investment Trust Property for which the Settlor Company of an Investment Trust gives instructions on investment (in cases where the Settlor Company of an Investment Trust is an Asset Management Company, an Investment Corporation investing assets shall be included; the same shall apply in the following item)" in Article 13, paragraph (1), item (ii), "other Investment Trust Property" in item (iii) of that paragraph shall be deemed to be replaced with "other trust property," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

第六十八条の三の二　法人税法第二条第二十九号の二ホに掲げる特定目的信託（以下この条において「特定目的信託」という。）のうち第一号に掲げる要件を満たすものの利益の分配の額として政令で定める金額（以下この条において「利益の分配の額」という。）で当該特定目的信託に係る受託法人（同法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。次項から第四項までにおいて同じ。）の第二号に掲げる要件を満たす事業年度に係るものは、当該事業年度の所得の金額の計算上、損金の額に算入する。ただし、その利益の分配の額が当該事業年度の所得の金額として政令で定める金額を超える場合には、その損金の額に算入する金額は、当該政令で定める金額を限度とする。例文帳に追加

Article 68-3-2 (1) Any amount specified by a Cabinet Order as the amount of distribution of profit from a special purpose trust listed in Article 2(xxix)-2(e) of the Corporation Tax Act (hereinafter referred to in this Article as a "special purpose trust") (such amount of distribution of profit hereinafter referred to in this Article as "amount of distribution of profit"), which pertains to the business year of the trust corporation (meaning a trust corporation prescribed in Article 4-7 of the said Act (limited to a trust corporation that shall be deemed to be a domestic corporation pursuant to the provision of Article 4-7(i) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act); the same shall apply in the next paragraph to paragraph (4)) for the said special purpose trust, shall be included in the amount of deductible expense in the calculation of the amount of [the trust corporation's] income for the business year, if the said special purpose trust satisfies the requirements listed in item (i) and the said business year satisfies the requirements listed in item (ii); provided, however, that where the amount of distribution of profit exceeds the amount specified by a Cabinet Order as the amount of [the trust corporation's] income for the said business year, the amount to be included in the amount of deductible expense shall be limited to such amount specified by a Cabinet Order:  - 日本法令外国語訳データベースシステム

第六十八条の三の三　特定投資信託（投資信託及び投資法人に関する法律（第一号において「投資信託法」という。）第二条第三項に規定する投資信託のうち、法人課税信託に該当するものをいう。以下この条において同じ。）のうち第一号に掲げる要件を満たすものの収益の分配の額として政令で定める金額（以下この条において「収益の分配の額」という。）で当該特定投資信託に係る受託法人（法人税法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。次項から第四項までにおいて同じ。）の第二号に掲げる要件を満たす事業年度に係るものは、当該事業年度の所得の金額の計算上、損金の額に算入する。ただし、その収益の分配の額が当該事業年度の所得の金額として政令で定める金額を超える場合には、その損金の額に算入する金額は、当該政令で定める金額を限度とする。例文帳に追加

Article 68-3-3 (1) Any amount specified by a Cabinet Order as the amount of distribution of profit from a special investment trust (meaning an investment trust listed in Article 2(3) of the Act on Investment Trust and Investment Corporation (referred to in item (i) as the "Investment Trust Act", which falls under the category of trust subject to corporation taxation; hereinafter the same shall apply in this Article) (such amount of distribution of profit hereinafter referred to in this Article as "amount of distribution of profit"), which pertains to the business year of the trust corporation (meaning a trust corporation prescribed in Article 4-7 of the Corporation Tax Act (limited to a trust corporation that shall be deemed to be a domestic corporation pursuant to the provision of Article 4-7(i) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act); the same shall apply in the next paragraph to paragraph (4)) for the said special investment trust, shall be included in the amount of deductible expense in the calculation of the amount of [the trust corporation's] income for the business year, if the said special investment trust satisfies the requirements listed in item (i) and the said business year satisfies the requirements listed in item (ii); provided, however, that where the amount of distribution of profit exceeds the amount specified by a Cabinet Order as the amount of [the trust corporation's] income for the said business year, the amount to be included in the amount of deductible expense shall be limited to such amount specified by a Cabinet Order:  - 日本法令外国語訳データベースシステム

７　第一項第一号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、当該各事業年度に係る法第六十六条の六第五項の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、その添付がなかつたことについて税務署長がやむを得ない事情があると認める場合において、当該明細書の提出があつたときは、この限りでない。例文帳に追加

(7) When making a calculation set forth in paragraph (1)(i), 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 for the relevant business year set forth in Article 66-6(5) of the Act; provided, however, that this shall not apply when the district director finds that there was any compelling reason for the failure to attach detailed statements and 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

一　卸売業　当該各事業年度の棚卸資産の販売に係る収入金額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。）以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額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

(i) Wholesale business: Where, out of the total revenue from selling inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding items who are related to the said specified foreign subsidiary company, etc.; hereinafter the same shall apply in this paragraph and the next paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such acquisition costs shall include the amount of transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with 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

第四条　附則第二条第四項の規定により通商産業大臣が公示した既存化学物質名簿に記載されている化学物質（この法律の施行後新たに製造又は輸入が行われることとなつた化学物質で第二条第七項第二号から第四号までに掲げる化学物質（同項第三号に掲げる化学物質にあつては、同条第三項第一号に該当するものに限る。）以外のものを含む。）のうち、厚生労働大臣、経済産業大臣及び環境大臣が特に第四条第七項に規定する試験を行う必要があると認めるものにつき、当該試験を行つた場合（当該試験を行つたと同等の知見が得られた場合を含む。）には、第二条第八項の規定の適用については、当該試験の試験成績（当該試験を行つたと同等の知見が得られた場合における当該知見を含む。）は、第四条第七項の試験の試験成績とみなす。例文帳に追加

Article 4 Where tests prescribed in paragraph (7) of Article 4 have been conducted (including the case where knowledge equivalent to that which would be obtained from said tests has been obtained) on any of the chemical substances listed in the List of Existing Chemical Substances of which public notice has been given by the Minister of International Trade and Industry pursuant to the provisions of paragraph (4) of Article 2 of the Supplementary Provisions (including chemical substances that have come to be newly manufactured or imported after the enforcement of this Act, other than the chemical substances listed in items (2) to (4) of paragraph (7) of Article 2 [for chemical substances listed in item (iii) of the same Article, they shall be limited to substances that fall under item (i) of paragraph (3) of the same Article]) for which the Minister of Health, Labour and Welfare, the Minister of Economy, Trade and Industry and the Minister of the Environment find it necessary to conduct said tests, the results of said tests (including the knowledge obtained in the case where knowledge equivalent to that which would be obtained from said tests has been obtained) shall be deemed to be the results of the tests under paragraph (7) of Article 4 with regard to the application of the provisions of paragraph (8) of Article 2.  - 日本法令外国語訳データベースシステム

第二十六条の十一　法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額（当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額（当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債（以下この項において「短期国債等」という。）でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。）を控除した残額に、当該割引債の発行の際に法第四十一条の十二第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。）について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益」と、同条第二項中「月数のうち」とあるのは「月数（当該利子配当等が短期公社債（租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。）に係る償還差益であるときは、日数。以下この項において同じ。）のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額（短期公社債の償還差益に対する所得税の額を除く。）を前項」とする。例文帳に追加

Article 26-11 (1) The amount of income tax to be deducted from corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12(4) of the Act pursuant to the provisions of the said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of the said income tax (where the amount of the said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where the said discount bonds are national government bonds listed in Article 41-12(9)(i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in the said paragraph or other national government bonds specified by an Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national government bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for the said discount bonds, and where the said discount bonds are the said short-term national government bonds, etc., such issue price shall be the price specified by an Ordinance of the Ministry of Finance as equivalent to the said issue price for the said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13(1)(i) and (5)(ii)) from the face value of the said discount bonds and then multiplying the remaining amount after deduction by the rate of income tax on profit from redemption for the said discount bonds collected at the time of issue pursuant to the provisions of Article 41-12(3) of the Act, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the next Article from the amount of the income tax). In this case, the term "interest" in Article 140-2(1)(i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption"; the term "out of the number of months" in paragraph (2) of the said Article shall be deemed to be replaced with "out of the number of months (the number of days, where the said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12(9) of the Act on Special Measures Concerning Taxation; the same shall apply in the next paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1)(i)" in paragraph (3) of the said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1)(i)."  - 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

一　第一条中地方自治法第二百五十条の次に五条、節名並びに二款及び款名を加える改正規定（同法第二百五十条の九第一項に係る部分（両議院の同意を得ることに係る部分に限る。）に限る。）、第四十条中自然公園法附則第九項及び第十項の改正規定（同法附則第十項に係る部分に限る。）、第二百四十四条の規定（農業改良助長法第十四条の三の改正規定に係る部分を除く。）並びに第四百七十二条の規定（市町村の合併の特例に関する法律第六条、第八条及び第十七条の改正規定に係る部分を除く。）並びに附則第七条、第十条、第十二条、第五十九条ただし書、第六十条第四項及び第五項、第七十三条、第七十七条、第百五十七条第四項から第六項まで、第百六十条、第百六十三条、第百六十四条並びに第二百二条の規定　公布の日例文帳に追加

(i) The provisions for revision in Article 1 to add five articles, the section title, and two subsections and the titles thereof following Article 250 of the Local Government Act (limited, however, to the part concerning Article 250-9, paragraph 1 of the said Act (limited, however, to the part concerning the requirement of consent of both Houses)), the provisions in Article 40 to revise paragraph 9 and paragraph 10 of the Supplementary Provisions of the Natural Parks Act (limited, however, to the part concerning paragraph 10 of the Supplementary Provisions of the said Act), the provisions of Article 244 (excluding, however, the part concerning the provision to revise Article 14-3 of the Agricultural Improvement and Promotion Act), and the provisions of Article 472 (excluding, however, the part concerning the provisions to revise Article 6, Article 8, and Article 17 of the Act on Special Provisions Concerning Merger of Municipalities), and the provisions of Article 7, Article 10, Article 12, proviso of Article 59, Article 60, paragraph 4 and paragraph 5, Article 73, Article 77, Article 157, paragraphs 4 to 6, Article 160, Article 163, Article 164, and Article 202 of the Supplementary Provisions: the date of promulgation.  - 日本法令外国語訳データベースシステム

ハ　出資契約等及び当該投資一任契約において、当該金融商品取引業者等は、金融商品取引業等に関する内閣府令（平成十九年内閣府令第五十二号）第百二十八条第一号若しくは第三号又は第百二十九条第一項第一号若しくは第三号に掲げる行為に該当するものを除き、個別の取引ごとにすべての対象権利者に当該取引の内容及び当該取引を行おうとする理由の説明（（２）において「取引説明」という。）を行い、当該すべての対象権利者の同意（次に掲げる事項のすべての定めがある場合において行う取引にあっては、（１）の同意を含む。）を得なければ自己、その取締役若しくは執行役又はその運用を行う他の運用財産（法第三十五条第一項第十五号に規定する運用財産をいう。）との間における取引を行うことを内容とした運用（（１）及び（２）において「自己取引等」という。）を行うことができない旨の定めがあること。例文帳に追加

(c) that it is provided in the Investment Contract, etc. and said Discretionary Investment Contract that said Financial Instruments Specialist, etc. shall not make an investment with the intention of conducting a transaction for itself or with any of its directors or executive officers, or a transaction between an Investment Property and another Investment Property it manages (meaning an Investment Property as defined in Article 35, paragraph (1), item (xv) of the Act) (referred to as "Transactions for Itself, etc." in 1. and 2.) unless said Financial Instruments Specialist, etc., with regard to each transaction, gives an explanation on the contents of said transaction and the reasons for conducting said transaction (referred to as a "Explanation of the Transaction" in 2.) to all of the Subject Right Holders and obtains the consent (including the consent prescribed in 1., for a transaction conducted in cases where all of the matters listed in the following sub-items are provided) from all of said Subject Right Holders, except for that which falls under any of the acts listed in Article 128, item (i) or (iii), or Article 129, paragraph (1), item (i) or (iii) of the Cabinet Office Ordinance on Financial Instruments Services, etc. (Cabinet Office Ordinance No. 52 of 2007);  - 日本法令外国語訳データベースシステム

第六条　認定漁場改善計画を作成した漁業協同組合が、認定漁場改善計画の内容を遵守させるために、総会（総会の部会及び総代会を含む。）で、第四条第二項第三号に掲げる事項の内容に適合するように行う漁業権行使規則又は入漁権行使規則（漁業法第八条第一項の漁業権行使規則又は入漁権行使規則をいう。）の変更（同項に規定する漁業を営む権利を有する者の資格に関する事項の変更を除く。第四項において同じ。）の議決を行おうとする場合において、当該漁業権又は入漁権の内容たる漁業を営む権利を有する組合員（以下「特定組合員」という。）の三分の二以上の書面による同意を農林水産省令で定めるところにより得ているときは、水産業協同組合法（昭和二十三年法律第二百四十二号）第五十条（同法第五十二条第六項において準用する場合を含む。以下この項において同じ。）又は第五十一条の二第六項の規定にかかわらず、同法第五十条又は第五十一条の二第六項の規定による議決によることを要しないものとする。例文帳に追加

Article 6 (1) In the case where a Fisheries Cooperative Association that has prepared an authorized Aquaculture Area Improvement Plan intends to issue a resolution on a change (excluding a change to a matter relevant to the qualification of any person having the right to operate a fishery provided in paragraph (1) of Article 8 of the Fishery Act; the same shall apply in paragraph (4)) to the Fishery Right Exercise Rule or Piscary Exercise Rule (referring to the Fishery Right Exercise Rule or Piscary Exercise Rule of the same paragraph) at a general meeting (including a sectional meeting of the general meeting and a representatives' meeting) in conformance with the contents of Article 4, paragraph (2), item (iii), in order to make the members of the association comply with the contents of the authorized Aquaculture Area Improvement Plan, the Fisheries Cooperative Association shall not be required to issue a resolution pursuant to the provisions of Article 50 of the Aquatic Industry Cooperative Association Act (Act No. 242 of 1948) (including cases where applied mutatis mutandis pursuant to paragraph (6) of Article 52 of the same Act; the same shall apply elsewhere in this paragraph) or paragraph (6) of Article 51-2 of the same Act, notwithstanding the provisions of Article 50 or paragraph (6) of Article 51-2 of the same Act, if the consent in writing of not fewer than two-thirds of the members having the right to operate the fishery covered by said fishery right or common of piscary (hereinafter referred to as "the specific members") is obtained pursuant to ordinance of the Ministry of Agriculture, Forestry and Fisheries.  - 日本法令外国語訳データベースシステム

第八百四十四条　株式会社の株式交換又は株式移転の無効の訴えに係る請求を認容する判決が確定した場合において、株式交換又は株式移転をする株式会社（以下この条において「旧完全子会社」という。）の発行済株式の全部を取得する株式会社（以下この条において「旧完全親会社」という。）が当該株式交換又は株式移転に際して当該旧完全親会社の株式（以下この条において「旧完全親会社株式」という。）を交付したときは、当該旧完全親会社は、当該判決の確定時における当該旧完全親会社株式に係る株主に対し、当該株式交換又は株式移転の際に当該旧完全親会社株式の交付を受けた者が有していた旧完全子会社の株式（以下この条において「旧完全子会社株式」という。）を交付しなければならない。この場合において、旧完全親会社が株券発行会社であるときは、当該旧完全親会社は、当該株主に対し、当該旧完全子会社株式を交付するのと引換えに、当該旧完全親会社株式に係る旧株券を返還することを請求することができる。例文帳に追加

Article 844 (1) In cases where a judgment upholding a claim relating to an action seeking invalidation of a Share Exchange or Share Transfer of a Stock Company has become final and binding, if the Stock Company acquiring all of the Issued Shares (hereinafter referred to as the "Former Wholly Owning Parent Company" in this Article) of the Stock Company effecting the Share Exchange or Share Transfer (hereinafter referred to as the "Former Wholly Owned Subsidiary Company" in this Article) has delivered the shares of the Former Wholly Owning Parent Company (hereinafter referred to as the "Shares of the Former Wholly Owning Parent Company" in this Article) at the time of the Share Exchange or Share Transfer, the Former Wholly Owning Parent Company shall deliver to shareholders pertaining to the Shares of the Former Wholly Owning Parent Company as of the time such judgment became final and conclusive the shares of the Former Wholly Owned Subsidiary Company (hereinafter referred to as the "Shares of the Former Wholly Owned Subsidiary Company" in this Article) that had been held, at the time of the Share Exchange or Share Transfer, by the persons who received delivery of the Shares of the Former Wholly Owning Parent Company. In such cases, when such Former Wholly Owning Parent Company is a Company Issuing Share Certificates, the Former Wholly Owning Parent Company may request such shareholders to return the old share certificates representing such Shares of the Former Wholly Owning Parent Company in exchange for the delivery of such Shares of the Former Wholly Owned Subsidiary Company.  - 日本法令外国語訳データベースシステム

第十八条の二　小規模企業者等設備導入資金助成法（昭和三十一年法律第百十五号）第三条第一項に規定する小規模企業者等設備導入資金貸付事業に係る貸付金の貸付けを受けて同法第二条第四項に規定する貸与機関（以下この条において「貸与機関」という。）が行う同法第二条第五項に規定する設備資金貸付事業（以下この条において「設備資金貸付事業」という。）に係る貸付金であって、承認企業立地計画又は承認事業高度化計画に従って同法第二条第一項に規定する小規模企業者等が設置する設備又は取得するプログラム使用権（同条第七項に規定するプログラム使用権をいう。）に係るものについては、同法第四条第二項の規定にかかわらず、一の借主に対して貸し付けることができる設備資金貸付事業に係る貸付金の金額は、一の設備又は一のプログラム使用権につき、貸与機関が必要と認めた金額の三分の二に相当する額以内の額とする。例文帳に追加

Article 18-2 With regard to loans related to an equipment fund lending business prescribed in Article 2, paragraph (5) of the Act on Equipment Installation Support for Small Enterprises (Act No. 115 of 1956) which is conducted by a lending institution prescribed in Article 2, paragraph (4) of the same Act (hereinafter referred to as a "lending institution" in this Article) by receiving loans pertaining to a business to lend equipment installation funds to small enterprises prescribed in Article 3, paragraph (1) of the same Act (hereinafter such lending business shall be referred to as an "equipment fund lending business" in this Article) and which pertains to facilities equipped or licenses for programs (meaning licenses for programs prescribed in Article 2, paragraph (7) of the same Act) acquired by a small enterprise, etc. prescribed in Article 2, paragraph (1) of the same Act, in accordance with the approved plan for establishing new business facilities or making a business innovation, the amount of loans related to an equipment fund lending business that can be lent to one borrower shall be within two-thirds of the amount that a lending institution finds to be necessary, per facility or license for one program, notwithstanding the provision of Article 4, paragraph (2) of the same Act.  - 日本法令外国語訳データベースシステム

第七条の二　事業者が、不当な取引制限又は不当な取引制限に該当する事項を内容とする国際的協定若しくは国際的契約で次の各号のいずれかに該当するものをしたときは、公正取引委員会は、第八章第二節に規定する手続に従い、当該事業者に対し、当該行為の実行としての事業活動を行つた日から当該行為の実行としての事業活動がなくなる日までの期間（当該期間が三年を超えるときは、当該行為の実行としての事業活動がなくなる日からさかのぼつて三年間とする。以下「実行期間」という。）における当該商品又は役務の政令で定める方法により算定した売上額（当該行為が商品又は役務の供給を受けることに係るものである場合は、当該商品又は役務の政令で定める方法により算定した購入額）に百分の十（小売業については百分の三、卸売業については百分の二とする。）を乗じて得た額に相当する額の課徴金を国庫に納付することを命じなければならない。ただし、その額が百万円未満であるときは、その納付を命ずることができない。例文帳に追加

Article 7-2 (1) In case any entrepreneur effects an unreasonable restraint of trade or enters into an international agreement or an international contract containing such matters as fall under unreasonable restraint of trade, and such act falls under any of the following items, the Fair Trade Commission shall order the said entrepreneur, pursuant to the procedures as provided for in Section II of Chapter VIII, to pay to the national treasury a surcharge of an amount equivalent to an amount calculated by multiplying the sales amount of the relevant goods or services calculated pursuant to the method provided for by a Cabinet Order (in the case that the said act is pertaining to the receipt of supply of goods or services, the purchase amount of the relevant goods or services calculated pursuant to the method provided for by a Cabinet Order), for the period from the date on which the entrepreneur effected the business activities constituting the said act to the date on which the business activities constituting the said act were discontinued (in case such period exceeds three years, the period shall be the three years preceding the date on which the business activities constituting the said act were discontinued; hereinafter referred to as "period of implementation") by ten percent (three percent in case of retail business, or two percent in case of wholesale business); provided, however, that in case the amount thus calculated is less than one million yen, the Commission shall not order the payment of such a surcharge.  - 日本法令外国語訳データベースシステム

第二十三条の八　発行登録者、有価証券の売出しをする者、引受人、金融商品取引業者又は登録金融機関は、発行登録によりあらかじめその募集又は売出しが登録されている有価証券については、当該発行登録がその効力を生じており、かつ、当該有価証券の募集又は売出しごとにその発行価額又は売出価額の総額、発行条件又は売出条件その他の事項で公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものを記載した書類（以下「発行登録追補書類」という。）が内閣府令で定めるところにより内閣総理大臣に提出されていなければ、これを募集又は売出しにより取得させ、又は売り付けてはならない。ただし、有価証券の募集又は売出しごとの発行価額又は売出価額の総額が一億円未満の有価証券の募集又は売出しで内閣府令で定めるものについては、この限りでない。例文帳に追加

Article 23-8 (1) The Issuer, a person who engages in Secondary Distribution of Securities, an Underwriter, a Financial Instruments Business Operator or a Registered Financial Institution shall not have another person acquire Securities for which the Shelf Registration has been made for their Public Offerings or Secondary Distributions, or sell such Securities to another person, through Public Offerings or Secondary Distributions, unless the Shelf Registration has already come into effect and, for each Public Offering or Secondary Distribution, a document which states the total issue price or total distribution amount, conditions of issuance or distribution of the Securities or other matters specified by a Cabinet Office Ordinance as necessary and appropriate for the public interest or protection of investors (hereinafter referred to as "Shelf Registration Supplements") has been submitted to the Prime Minister pursuant to the provisions of a Cabinet Office Ordinance; provided however, that this shall not apply to Public Offerings or Secondary Distributions specified by a Cabinet Office Ordinance if the total issue price or total distribution amount of each Public Offering or Secondary Distribution is less than 100 million.  - 日本法令外国語訳データベースシステム

３　内閣総理大臣は、第一項の決定（第百七十八条第一項第二号に係るものに限る。）又は前項の決定をしなければならない場合において、既に第一項又は前項の規定によりなされた一以上の決定（以下この項において「既決定」という。）に係る継続開示書類と同一の記載対象事業年度に係る継続開示書類について一以上の決定（以下この項において「新決定」という。）をしなければならないときは、当該新決定について、第百七十二条の二第一項若しくは第二項又は前項の規定による額に代えて、第一号に掲げる額から第二号に掲げる額を控除した額を内閣府令で定めるところによりそれぞれの新決定に係る事実について個別決定ごとの算出額に応じて按分して得た額に相当する額の課徴金を国庫に納付することを命ずる旨の決定をしなければならない。ただし、第一号に掲げる額が第二号に掲げる額を超えないときは、同条第一項若しくは第二項又は前項の規定による課徴金の納付を命ずることができない。例文帳に追加

(3) When the Prime Minister is required to issue a decision under paragraph (1) (limited to the decision pertaining to Article 178(1)(ii)) or a decision under the preceding paragraph, if he/she needs to issue one or more decisions (hereinafter referred to as the "New Decision" in this paragraph) in relation to the Ongoing Disclosure Documents for the same Business Year Subject to Disclosure as the Business Year Subject to Disclosure for the Ongoing Disclosure Documents pertaining to the one or more decisions already issued under paragraph (1) or the preceding paragraph (hereinafter referred to as the "Prior Decision" in this paragraph), he/she shall, with regard to said New Decision, issue an order to pay to the national treasury an administrative monetary penalty equivalent to the amount derived by the following: deducting the amount specified in item (ii) from the amount specified in item (i), and then prorating such amount after deduction in proportion to the Surcharge Amount Calculated for Respective Decision in relation to the fact pertaining to the respective New Decision pursuant to the provisions of a Cabinet Office Ordinance, in lieu of the amount set forth in Article 172-2(1) or (2) or the preceding paragraph; provided, however, that when the amount listed in item (i) does not exceed the amount listed in item (ii), he/she may not issue an administrative monetary penalty payment order under Article 172-2(1) or (2) or the preceding paragraph:  - 日本法令外国語訳データベースシステム

６　第十九条の三第六項、第十九条の四第一項、第十九条の五、第十九条の七第一項前段、第二項及び第三項、第十九条の八、第十九条の九並びに前条第一項の規定は、都道府県労働委員会について準用する。この場合において、第十九条の三第六項ただし書中「、常勤」とあるのは「、条例で定めるところにより、常勤」と、第十九条の七第二項中「内閣総理大臣」とあるのは「都道府県知事」と、「使用者委員及び労働者委員にあつては中央労働委員会の同意を得て、公益委員にあつては両議院」とあるのは「都道府県労働委員会」と、同条第三項中「内閣総理大臣」とあるのは「都道府県知事」と、「使用者委員又は労働者委員」とあるのは「都道府県労働委員会の委員」と、前条第一項中「厚生労働大臣」とあるのは「都道府県知事」と読み替えるものとする。例文帳に追加

(6) The provisions of Article 19-3, paragraph 6; Article 19-4, paragraph 1; Article 19-5; Article 19-7, the first sentence of paragraph 1, paragraph 2 and paragraph 3; Article 19-8; Article 19-9; and the first paragraph of the preceding Article shall apply mutatis mutandis to Prefectural Labor Relations Commissions. In this case, the term "in full-time positions" in the proviso to Article 19-3, paragraph 6 shall be deemed to be replaced with "in full-time positions pursuant to the provisions of the Prefectural Ordinance"; "the Prime Minister" in Article 19-7, paragraph 2 shall be deemed to be replaced with "the prefectural governor"; "with the consent of the Central Labor Relations Commission in the case of an employer member or a labor member, or with the consent of both Houses in the case of a public member" in the same paragraph shall be deemed to be replaced with "the Prefectural Labor Relations Commission"; "the Prime Minister" in paragraph 3 of the same Article shall be deemed to be replaced with "the prefectural governor"; "an employer member or a labor member" in the same paragraph shall be deemed to be replaced with "a member of the Prefectural Labor Relations Commission"; and "the Minister of Health, Labor and Welfare" in paragraph 1 of the preceding Article shall be deemed to be replaced with "the prefectural governor."  - 日本法令外国語訳データベースシステム

第百八十一条　商品取引清算機関が業務方法書で清算参加者に特別清算手続、破産手続、再生手続又は更生手続が開始された場合における未決済債務等（当該清算参加者が行つた商品市場における取引の相手方から当該商品取引清算機関が引き受けた当該取引に基づく債務及び当該清算参加者から当該取引に基づく債務を引き受けた対価として当該商品取引清算機関が当該清算参加者に対して取得した債権（当該債務と同一の内容を有するものに限る。）をいう。以下この項において同じ。）についての決済の方法を定めている場合において、清算参加者にこれらの手続が開始されたときは、これらの手続の関係において、未決済債務等に関する当該商品取引清算機関又は当該清算参加者が有する請求権の額の算定その他の決済の方法は、当該商品取引清算機関の業務方法書の定めに従うものとする。例文帳に追加

Article 181 (1) In the case where a Commodity Clearing Organization has stipulated in its business rules the methods of settlement of Unsettled Liabilities, etc. in the event that special liquidation proceedings, bankruptcy proceedings or reorganization proceedings have commenced for a Clearing Participant (the Unsettled Liabilities, etc. means the liabilities arising from Transactions on a Commodity Market carried out by said Clearing Participant which said Commodity Clearing Organization has assumed from the counterparty to said transactions and the claims on said Clearing Participant which said Commodity Clearing Organization has acquired as consideration for assuming the liabilities arising from said transactions [such claims shall be limited to those having the identical contents as said liabilities]; hereinafter the same shall apply in this paragraph), if such proceedings have been commenced for a Clearing Participant, calculation of the amount of the claims that said Commodity Clearing Organization or said Clearing Participant has with regard to Unsettled Liabilities, etc. and other methods of settlement shall be in accordance with the provisions of the business rules of said Commodity Clearing Organization.  - 日本法令外国語訳データベースシステム

２　第百十三条及び第百十四条第一項並びに会社法第三百六十八条及び第三百六十九条の規定は清算人会について、同法第三百七十一条（第三項を除く。）の規定は清算投資法人について、それぞれ準用する。この場合において、同法第三百六十九条第一項中「取締役の」とあるのは「構成員の」と、同条第二項中「取締役」とあり、及び同条第三項中「取締役及び監査役」とあるのは「清算執行人及び清算監督人」と、同条第五項中「取締役で」とあるのは「清算執行人及び清算監督人で」と、同法第三百七十一条第二項中「株式会社の営業時間内は、いつでも」とあるのは「内閣総理大臣（特別清算が開始された場合にあっては、裁判所。第四項及び第六項において同じ。）の許可を得て」と、同条第四項及び第六項中「裁判所」とあるのは「内閣総理大臣」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

(2) The provisions of Article 113, Article 114, paragraph (1) of this Act and the provisions of Article 368 and Article 369 of the Companies Act shall apply mutatis mutandis to a board of liquidators, and Article 371 (excluding paragraph (3)) of that Act shall apply mutatis mutandis to an Investment Corporation in Liquidation. In this case, the phrase "of the directors" in Article 369, paragraph (1) of that Act shall be deemed to be replaced with "of the members," the terms "Directors" in Article 369, paragraph (2) of that Act and "the directors and company auditors" in paragraph (3) of that Article shall be deemed to be replaced with "the executive liquidator(s) and liquidation supervisors," the term "Directors" in paragraph (5) of that Article shall be deemed to be replaced with "Executive liquidators and liquidation supervisors," the phrase "at any time during the business hours of a Stock Company" in Article 371, paragraph (2) of that Act shall be deemed to be replaced with "with the permission of the Prime Minister (in cases where a special liquidation has been commenced, the court; the same shall apply in paragraph (4) and paragraph (6))," the term "the court" in Article 371, paragraph (4) and paragraph (6) of that Act shall be deemed to be replaced with "the Prime Minister," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

一　第一条中地方自治法第二百五十条の次に五条、節名並びに二款及び款名を加える改正規定（同法第二百五十条の九第一項に係る部分（両議院の同意を得ることに係る部分に限る。）に限る。）、第四十条中自然公園法附則第九項及び第十項の改正規定（同法附則第十項に係る部分に限る。）、第二百四十四条の規定（農業改良助長法第十四条の三の改正規定に係る部分を除く。）並びに第四百七十二条の規定（市町村の合併の特例に関する法律第六条、第八条及び第十七条の改正規定に係る部分を除く。）並びに附則第七条、第十条、第十二条、第五十九条ただし書、第六十条第四項及び第五項、第七十三条、第七十七条、第百五十七条第四項から第六項まで、第百六十条、第百六十三条、第百六十四条並びに第二百二条の規定公布の日例文帳に追加

(i) Revision provision, in Article 1, adding five articles, section name, and two subsections and their names next to Article 250 of Local Autonomy Act (the portion pertaining to Paragraph 1 of Article 250-9 of the Local Autonomy Act [limited to the portion pertaining to the provision regarding agreement of both Houses]), Revision provision, in Article 40, of Paragraph 9 and Paragraph 10 of the Supplementary Provisions of the Natural Parks Law (limited to the portion pertaining to Paragraph 10 of the Supplementary Provisions of the Natural Parks Law), the provisions in Article 244 (except the portion pertaining to the revision provisions in Article 14-3 regarding Agricultural Improvement and Promotion Act), and the provisions in Article 472 (except the portions pertaining to the revision provisions in Article 6, Article 8 and Article 17 of the Act on Special Provisions of Consolidation of Municipalities), and the provisions in Article 7, Article 10, Article 12, the provisions in Article 59, Paragraph 4 and Paragraph 5 of Article 60, Article 73, Article 77, Paragraph 4 through Paragraph 6 of Article 157, Article 160, Article 163, Article 164 and Article 202: the day of promulgation.  - 日本法令外国語訳データベースシステム

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

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

第三十九条の十八　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

第三十八条　商標権者又は専用使用権者が故意又は過失により自己の商標権又は専用使用権を侵害した者に対しその侵害により自己が受けた損害の賠償を請求する場合において、その者がその侵害の行為を組成した商品を譲渡したときは、その譲渡した商品の数量（以下この項において「譲渡数量」という。）に、商標権者又は専用使用権者がその侵害の行為がなければ販売することができた商品の単位数量当たりの利益の額を乗じて得た額を、商標権者又は専用使用権者の使用の能力に応じた額を超えない限度において、商標権者又は専用使用権者が受けた損害の額とすることができる。ただし、譲渡数量の全部又は一部に相当する数量を商標権者又は専用使用権者が販売することができないとする事情があるときは、当該事情に相当する数量に応じた額を控除するものとする。例文帳に追加

Article 38 (1) Where a holder of trademark right or of exclusive right to use claims against an infringer compensation for damage sustained as a result of the intentional or negligent infringement of the trademark right or the exclusive right to use, and the infringer assigned the goods that composed the act of infringement, the amount of damage sustained by the holder of trademark right or of exclusive right to use may be presumed to be the amount of profit per unit of goods which would have been sold by the holder of trademark right or of exclusive right to use if there had been no such act of infringement, multiplied by the quantity of goods assigned by the infringer (hereinafter referred to as the "Assigned Quantity"), the maximum of which shall be the amount attainable by the holder of trademark right or of exclusive right to use in light of the capability of the holder of trademark right or of exclusive right to use to use such goods; provided, however, that if any circumstances exist under which the holder of trademark right or of exclusive right to use would have been unable to sell the assigned quantity in whole or in part, the amount calculated as the number of goods not able to be sold due to such circumstances shall be deducted.  - 日本法令外国語訳データベースシステム

一　事業が終了した日から三箇月を経過した日前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及び特定疾病にかかつた者に係る保険給付を除く。）の額に第十二条第三項の厚生労働省令で定める給付金の額を加えた額と一般保険料に係る確定保険料の額（同条第一項第一号の事業については、労災保険率に応ずる部分の額。次号において同じ。）から非業務災害率に応ずる部分の額を減じた額に第一種特別加入保険料に係る確定保険料の額から特別加入非業務災害率に応ずる部分の額を減じた額を加えた額に第一種調整率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つて、その割合がその日以後において変動せず、又は厚生労働省令で定める範囲を超えて変動しないと認められるとき。例文帳に追加

(i) If the ratio between the amount of the insurance benefits concerning 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 and the insurance benefits pertaining to persons afflicted with a specific disease) prior to the day on which three months have elapsed from the day the business is terminated, plus the amount of the benefits specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 12, paragraph (3) on one hand, and the amount of final insurance premiums pertaining to the general insurance premiums (or, in case of the businesses set forth in the same Article, paragraph (1), item (i), the amount of the portion corresponding to the industrial accident insurance rate; the same shall apply in the following item) after deducting the amount of the portion corresponding to the off-the-job injury rate, plus the amount of final insurance premiums pertaining to the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment off-the-job injury rate, multiplied by 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, and such ratio does not change on and after such date, or such ratio is deemed as not changing beyond the scope specified by the Ordinance of the Ministry of Health, Labour and Welfare; or  - 日本法令外国語訳データベースシステム

二　前号に該当する場合を除き、事業が終了した日から九箇月を経過した日前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及び特定疾病にかかつた者に係る保険給付を除く。）の額に第十二条第三項の厚生労働省令で定める給付金の額を加えた額と一般保険料に係る確定保険料の額から非業務災害率に応ずる部分の額を減じた額に第一種特別加入保険料に係る確定保険料の額から特別加入非業務災害率に応ずる部分の額を減じた額を加えた額に第二種調整率（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、有期事業に係る業務災害に関する保険給付で当該事業が終了した日から九箇月を経過した日以後におけるもの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をいう。）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とき。例文帳に追加

(ii) Except for the cases falling under the preceding item, if the ratio between the amount of the insurance benefits concerning 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 and the insurance benefits pertaining to persons afflicted with a specific disease) paid prior to the day on which 9 months have elapsed from the day the business is terminated, plus the amount of the benefits specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 12, paragraph (3) on one hand, and the amount of final insurance premiums pertaining to the general insurance premiums after deducting the amount of the portion corresponding to the off-the-job injury rate, plus the amount of final insurance premiums concerning the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment off-the-job injury rate, multiplied by the Class II adjustment rate (meaning 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, the costs required for the insurance benefits concerning employment injury pertaining to businesses with a definite term paid on and after the day nine months have elapsed from the day the business is terminated, and other circumstances) on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less.  - 日本法令外国語訳データベースシステム

二十　技術的保護手段　電子的方法、磁気的方法その他の人の知覚によつて認識することができない方法（次号において「電磁的方法」という。）により、第十七条第一項に規定する著作者人格権若しくは著作権又は第八十九条第一項に規定する実演家人格権若しくは同条第六項に規定する著作隣接権（以下この号において「著作権等」という。）を侵害する行為の防止又は抑止（著作権等を侵害する行為の結果に著しい障害を生じさせることによる当該行為の抑止をいう。第三十条第一項第二号において同じ。）をする手段（著作権等を有する者の意思に基づくことなく用いられているものを除く。）であつて、著作物、実演、レコード、放送又は有線放送（次号において「著作物等」という。）の利用（著作者又は実演家の同意を得ないで行つたとしたならば著作者人格権又は実演家人格権の侵害となるべき行為を含む。）に際しこれに用いられる機器が特定の反応をする信号を著作物、実演、レコード又は放送若しくは有線放送に係る音若しくは影像とともに記録媒体に記録し、又は送信する方式によるものをいう。例文帳に追加

(xx) "technological protection measures" means electronic, magnetic or other measures not discernible by human senses ([all of the aforementioned measures being collectively referred to] in the next item as "electromagnetic means") used to prevent or deter acts that would constitute infringements of the moral rights of author or copyrights as provided for in Article 17, paragraph (1) or the moral rights of performer as provided for in Articles 89, paragraph (1) or the neighboring rights as provided for in Article 89, paragraph (6) ([all of the aforementioned rights being] hereinafter in this item collectively referred to as "copyright, etc.") (excluding, however, measures used without the intent of the owner of copyright, etc.), through systems which, when works, performances, phonograms or, broadcasted or wire-broadcasted sounds or images are recorded on a recording medium or transmitted, also record or transmit signals that cause certain specific responses by machines that attempt to exploit such works, performances, phonograms, broadcasts or wire-broadcasts (in the next item collectively referred to as "works, etc."). In this item, "deter" means to deter such acts as would constitute infringements on copyright, etc. by causing extreme obstruction to the results of such acts; the same shall apply in Article 30, paragraph (1), item (ii). In this item, "exploit" includes acts which if done without the consent of the author or the performer would constitute an infringement of the moral rights of the author or the moral rights of the performer.  - 日本法令外国語訳データベースシステム

第二十四条　厚生労働大臣、経済産業大臣及び環境大臣は、厚生労働省令、経済産業省令、環境省令で定めるところにより、一の第二種監視化学物質につき、第二条第八項の試験成績その他当該第二種監視化学物質に関して得られている知見及びその製造、輸入、使用等の状況からみて、当該第二種監視化学物質が同条第三項第一号に該当するものであるとすれば、当該第二種監視化学物質による環境の汚染により人の健康に係る被害を生ずるおそれがあると見込まれるため、当該第二種監視化学物質について同号に該当するかどうかを判定する必要があると認めるに至つたときは、当該第二種監視化学物質の製造又は輸入の事業を営む者（これらの事業を営んでいた者であつて経済産業省令で定めるものを含む。）に対し、厚生労働省令、経済産業省令、環境省令で定める有害性の調査（当該化学物質が継続的に摂取される場合における人の健康に及ぼす影響についての調査をいう。第三項において同じ。）を行い、その結果を報告すべきことを指示することができる。例文帳に追加

Article 24 (1) In the case where the Minister of Health, Labour and Welfare, the Minister of Economy, Trade and Industry, and the Minister of the Environment have, with regard to any single Type II Monitoring Chemical Substance, found it necessary to make a determination as to whether or not said Type II Monitoring Chemical Substance falls under item (i) of paragraph (3) of Article 2 since said Type II Monitoring Chemical Substance poses a risk of causing damage to human health through environmental pollution if said Type II Monitoring Chemical Substance falls under said item, in view of the results of the tests under paragraph (8) of Article 2 and other available knowledge concerning said Type II Monitoring Chemical Substance as well as the state of its manufacture, import, use, etc., they may, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare, Ordinance of the Ministry of Economy, Trade and Industry, and Ordinance of the Ministry of the Environment, instruct a person operating the business of manufacturing or importing said Type II Monitoring Chemical Substance (including a person who has operated such business formerly and who is specified by an Ordinance of the Ministry of Economy, Trade and Industry) to conduct a study of the hazardous properties specified by an Ordinance of the Ministry of Health, Labour and Welfare, Ordinance of the Ministry of Economy, Trade and Industry, and Ordinance of the Ministry of the Environment (which means a study on the effects of said chemical substance on human health if ingested continuously; the same shall apply in paragraph (3)) and to report the results thereof.  - 日本法令外国語訳データベースシステム

３　主務大臣は、第三章第一節（第七条第一項及び第五項、第七条の二第一項、第七条の三第一項、第七条の四第一項及び第三項、第八条第一項、第十三条第一項、第十七条第一項及び第三項並びに第十九条第一項及び第四項を除く。）の規定の施行に必要な限度において、政令で定めるところにより、特定事業者又は特定連鎖化事業者に対し、その設置している工場等（特定連鎖化事業者にあつては、当該特定連鎖化事業者が行う連鎖化事業の加盟者が設置している当該連鎖化事業に係る工場等を含む。）における業務の状況に関し報告させ、又はその職員に、当該工場等に立ち入り、エネルギーを消費する設備、帳簿、書類その他の物件を検査させることができる。ただし、当該特定連鎖化事業者が行う連鎖化事業の加盟者が設置している当該連鎖化事業に係る工場等に立ち入る場合においては、あらかじめ、当該加盟者の承諾を得なければならない。例文帳に追加

(3) To the extent necessary for the enforcement of Chapter III, Section 1 (excluding Article 7, paragraphs (1) and (5), Article 7-2, paragraph (1), Article 7-3, paragraph (1), Article 7-4, paragraphs (1) and (3), Article 8, paragraph (1), Article 13, paragraph (1), Article 17, paragraphs (1) and (3) and Article 19, paragraphs (1) and (4)), the competent minister may, pursuant to the provision of a Cabinet Order, cause specified business operators or specified chain business operators to report the status of their business in their factories, etc. (or, for specified chain Business Operators, Factories, etc. including those pertaining to said Chain Business which belong to a franchisee of the chain business conducted by said specified chain business operators), or cause officials of the competent ministry to enter the factories, etc. and inspect energy-consuming facilities, books, documents and other objects; provided, however, that when the officials enter said factories, etc. pertaining to said chain business which belong to a franchisee of the chain business conducted by said specified chain business operator, they shall obtain the consent of said franchisee in advance.  - 日本法令外国語訳データベースシステム

１この協定の適用上、「一方の締約者の居住者」とは、次の者をいう。(a)香港特別行政区については(i)香港特別行政区内に通常居住する個人（当該個人が、香港特別行政区内に実質的に所在し、又は恒久的住居若しくは常用の住居を有し、かつ、香港特別行政区に人的及び経済的関係を有する場合に限る。）(ii)香港特別行政区内に一賦課年度中に百八十日を超えて滞在し、又は連続する二賦課年度において三百日を超えて滞在する個人（当該個人が、香港特別行政区に人的及び経済的関係を有する場合に限る。）(iii)香港特別行政区内に事業の管理及び支配の主たる場所を有する法人(iv)香港特別行政区内に事業の管理及び支配の主たる場所を有するその他の者(b)日本国については、日本国の法令の下において、住所、居所、本店又は主たる事務所の所在地その他これらに類する基準により日本国において課税を受けるべきものとされる者（日本国内に源泉のある所得のみについて日本国において租税を課される者を除く。）(c)一方の締約者の政府及び一方の締約者の地方政府又は地方公共団体例文帳に追加

1. For the purposes of this Agreement, the term “resident of a Contracting Party” means: (a) in the case of the Hong Kong Special Administrative Region: (i) any individual who ordinarily resides in the Hong Kong Special Administrative Region, provided that the individual has a substantial presence, permanent home or habitual abode in the Hong Kong Special Administrative Region, and that he has personal and economic relations with the Hong Kong Special Administrative Region; (ii) any individual who stays in the Hong Kong Special Administrative Region for more than 180 days during a year of assessment or for more than 300 days in two consecutive years of assessment one of which is the relevant year of assessment, provided that he has personal and economic relations with the Hong Kong Special Administrative Region; (iii) a company having a primary place of management and control in the Hong Kong Special Administrative Region; and (iv) any other person having a primary place of management and control in the Hong Kong Special Administrative Region; (b) in the case of Japan, any person who, under the laws of Japan, is liable to tax therein by reason of his domicile, residence, place of head or main office or any other criterion of a similar nature, except any person who is liable to tax in Japan in respect only of income from sources in Japan; and (c) the Government of a Contracting Party or apolitical subdivision or local authority thereof.  - 財務省

２　第十二条の七、第十六条の二第三項及び第四項、第十六条の三、第十七条（第六項を除く。）、第十八条から第二十二条まで並びに第二十四条の六の十の規定（抵当証券法第一条第一項に規定する抵当証券に記載された債権については、第十六条の二第三項及び第四項並びに第十七条（第六項を除く。）の規定を除く。）は、保証業者が貸金業者との間でその貸付けに係る契約についてした保証に基づく求償権、当該貸金業者の当該貸付けに係る契約若しくはその保証契約に基づく債務の弁済に係る求償権若しくは当該弁済による代位に係る債権又はこれらの保証債権（第二十四条の六を除き、以下「保証等に係る求償権等」という。）を取得した場合における当該保証等に係る求償権等を取得した保証業者について準用する。この場合において、第二十四条の六の十第一項から第四項までの規定中「内閣総理大臣又は都道府県知事」とあるのは「都道府県知事」と、同条第一項中「その登録を受けた貸金業者」とあるのは「保証等に係る求償権等を取得した保証業者で当該都道府県の区域内に営業所又は事務所（営業所又は事務所を有しない者にあつては、住所又は居所。以下この条において同じ。）を有するもの」と、同条第二項中「その登録を受けた貸金業者の貸付けに係る契約について」とあるのは「保証等に係る求償権等を取得した保証業者（当該都道府県の区域内に営業所又は事務所を有するものに限る。）の当該保証等に係る求償権等に係る」と、同条第三項中「その登録を受けた貸金業者」とあるのは「保証等に係る求償権等を取得した保証業者（当該都道府県の区域内に営業所又は事務所を有するものに限る。）」と、同条第四項中「その登録を受けた貸金業者の貸付けに係る契約について」とあるのは「保証等に係る求償権等を取得した保証業者（当該都道府県の区域内に営業所又は事務所を有するものに限る。）の当該保証等に係る求償権等に係る」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

(2) Article 12-7, Article 16-2, paragraph (3) and paragraph (4), Article 16-3, Article 17 (excluding paragraph (6)), Article 18 through Article 22, Article 24-6-10, paragraph (excluding, with regard to claims contained in mortgage securities provided in Article 1, paragraph (1) of the Mortgage Securities Act, Article 16-2, paragraph (3) and paragraph (4), and Article 17 (excluding paragraph (6))) shall apply mutatis mutandis to a Guarantee Business Operator which has acquired a right to obtain reimbursement under the guarantee which the Guarantee Business Operator has provided to the Money Lender in relation to the Money Lender's loan contract, right to obtain reimbursement pertaining to the performance of obligations under the Money Lender's loan contract, or the guarantee contract therefor, claims related to subrogation by such performance, or guarantee claims related thereto (hereinafter collectively referred to as the "Right to Obtain Reimbursement Pertaining to a Guarantee, etc.," except in Article 24-6). In this case, the term "the Prime Minister or prefectural governor" in paragraph (1) through paragraph (4) of Article 24-6-10 shall be deemed to be replaced with "the prefectural governor," the term "a Money Lender registered thereby" in paragraph (1) of that Article shall be deemed to be replaced with "a Guarantee Business Operator who has acquired the Right to Obtain Reimbursement, etc. Pertaining to a Guarantee, etc. and who has a business office or other office within the relevant prefectural area (with regard to a person who do not have a business office or other office, his/her domicile or residence; hereinafter the same shall apply in this Article)," the term "with respect to the loan contract of a Money Lender registered by him/her [the Prime Minister or prefectural governor]" in paragraph (2) of that Article shall be deemed to be replaced with "related to the Right to Obtain Reimbursement, etc. Pertaining to a Guarantee, etc. which has been acquired by the Guarantee Business Operator (limited to those who have business offices or other offices within the relevant prefectural area)," the term "a Money Lender registered by him/her [the Prime Minister or prefectural governor]" in paragraph (3) of that Article shall be deemed to be replaced with "a Guarantee Business Operator who has acquired the Right to Obtain Reimbursement, etc. Pertaining to a Guarantee, etc. (limited to those who have business offices or other offices within the relevant prefectural area)," the term "with respect to a loan contract made by a Money Lender registered by him/her [the Prime Minister or prefectural governor]" in paragraph (4) of that Article shall be deemed to be replaced with "related to the Right to Obtain Reimbursement, etc. Pertaining to a Guarantee, etc. which has been acquired by the Guarantee Business Operator (limited to those who have business offices or other offices within the relevant prefectural area)," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

第六十八条の九十三の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に特定関係（当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式又は出資を間接に保有する関係として政令で定める関係をいう。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等（法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配をいう。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である連結法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式又は出資の第六十六条の九の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。例文帳に追加

Article 68-93-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a special relationship (meaning a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares or capital contributions that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph as "issued shares, etc."), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than a tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, etc. (meaning dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act) (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the consolidated corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim prescribed in Article 66-9-6(1) vested in such shares or capital contributions (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of profit of the consolidated corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.  - 日本法令外国語訳データベースシステム

２　会社法第百三十二条第一項及び第二項、第百三十三条並びに第百三十四条（株主の請求によらない株主名簿記載事項の記載又は記録、株主の請求による株主名簿記載事項の記載又は記録）の規定は、特定目的会社の特定出資について準用する。この場合において、これらの規定中「株主」とあるのは「特定社員」と、「株主名簿記載事項」とあるのは「資産流動化法第二十八条第一項各号に掲げる事項」と、「株主名簿」とあるのは「特定社員名簿」と、「株式取得者」とあるのは「特定出資取得者」と、同法第百三十二条第一項第三号中「自己株式」とあるのは「自己特定出資（資産流動化法第五十九条第二項に規定する自己特定出資をいう。）」と、同法第百三十四条第一号中「第百三十六条」とあるのは「資産流動化法第三十一条第一項」と、同条第二号中「第百三十七条第一項」とあるのは「資産流動化法第三十一条第二項」と、同条第三号中「第百四十条第四項」とあるのは「資産流動化法第三十一条第七項」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

(2) The provisions of Article 132(1) and (2), Article 133 and Article 134 (Stating or Recording of Matters to Be Stated in Shareholder Registry Not Requested by Shareholders; Stating or Recording of Matters to Be Stated in Shareholder Registry at Request of Shareholders) of the Companies Act shall apply mutatis mutandis to Specified Equity of a Specific Purpose Company. In this case, the term "shareholders" in these provisions shall be deemed to be replaced with "Specified Equity Members," the term "Matters to be Stated in the Shareholder Registry" in those provisions shall be deemed to be replaced with "matters listed in the items of Article 28(1) of the Asset Securitization Act," the term "shareholder registry" in those provisions shall be deemed to be replaced with "Specified Equity Member Registry," the term "Acquirer of Shares" in those provisions shall be deemed to be replaced with "Acquirer of Specified Equity," the term "Treasury Shares" in Article 132(1)(iii) of the Companies Act shall be deemed to be replaced with "The Company's Own Specified Equity (meaning the Company's Own Specified Equity as defined in Article 59(2) of the Asset Securitization Act)," the term "Article 136" in Article 134(i) of the Companies Act shall be deemed to be replaced with "Article 31(1) of the Asset Securitization Act," the term "Article 137(1)" in Article 134(ii) of the Companies Act shall be deemed to be replaced with "Article 31(2) of the Asset Securitization Act," the term "Article 140(4)" in Article 134(iii) of the Companies Act shall be deemed to be replaced with "Article 31(7) of the Asset Securitization Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

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

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

一　卸売業　当該各事業年度の棚卸資産（法人税法第二条第二十号に規定する棚卸資産をいう。以下この号において同じ。）の販売に係る収入金額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。）以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額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

(i) Wholesale business: Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2(xx) of the Corporation Tax Act; hereinafter the same shall apply in this item) for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding items who are related to the said specified foreign subsidiary company, etc.; hereinafter the same shall apply in this paragraph and the next paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such acquisition costs shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with 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

９　法第六十六条の五第二項の規定の適用を受ける場合における第一項から第四項までの規定の適用については、第一項第一号中「）の金額」とあるのは「）の金額から、当該金額のうち特定債券現先取引等（同条第四項第八号に規定する特定債券現先取引等をいう。以下この号において同じ。）に係るものに、当該金額に係る負債に係る調整後平均負債残高（第五項に規定する調整後平均負債残高をいう。以下この号において同じ。）を当該金額に係る負債のうち特定債券現先取引等に係るものに係る平均負債残高（同条第四項第五号に規定する平均負債残高をいう。以下この条において同じ。）で除して得た割合を乗じて計算した金額を控除した残額」と、同号イ中「平均負債残高（同項第五号に規定する平均負債残高をいう。以下この条において同じ。）」とあるのは「平均負債残高から調整後平均負債残高を控除した残額」と、同号ロ中「平均負債残高」とあるのは「平均負債残高から当該負債に係る調整後平均負債残高を控除した残額」と、同号ハ中「三（」とあるのは「二（」と、同項第二号イ中「課税対象所得に係る保証料等の金額を控除した残額」とあるのは「、同条第二項に規定する特定債券現先取引等に係る負債の利子等の額及び課税対象所得に係る保証料等の金額の合計額を控除した残額」と、第二項中「平均負債残高から」とあるのは「平均負債残高から第六項に規定する特定債券現先取引等に係るものに係る平均負債残高及び」と、「三を乗じて得た金額」とあるのは「二を乗じて得た金額の合計額」とする。例文帳に追加

(9) With respect to the application of the provisions of paragraph (1) to paragraph (4) in the case where the provisions of Article 66-5(2) of the Act is applied, the term "and then multiplying the said amount of expenses by the ratio" in paragraph (1)(i) shall be deemed to be replaced with ", then deducting the amount obtained by multiplying the part of the said amount of expenses that pertains to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 66-5(4)(viii) of the Act; hereinafter the same shall apply in this item) by the ratio obtained by dividing the average balance of liabilities after adjustment (meaning the average balance of liabilities after adjustment prescribed in paragraph (5); hereinafter the same shall apply in this item) regarding the liabilities for the said amount by the average balance of liabilities (meaning the average balance of liabilities prescribed in paragraph (4)(v) of the said Article; hereinafter the same shall apply in this Article) regarding the liabilities for the said amount which pertains to a specified bond transaction with a repurchase/resale agreement, etc., and then multiplying the remaining amount after deduction by the ratio;" the term "The average balance of liabilities (meaning the average balance of liabilities prescribed in Article 66-5(4)(v) of the Act; hereinafter the same shall apply in this Article)" in (a) of paragraph (1)(i) shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment from the average balance of liabilities;" the term "The average balance of liabilities" in (b) of the said item shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment regarding the said liabilities from the average balance of liabilities;" the term "three" in (c) of the said item shall be deemed to be replaced with "two;" the term "The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income" in (a) of paragraph (1)(ii) shall be deemed to be replaced with "The amount obtained by deducting the sum of the amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (2) of the said Article and the amount of guarantee charge, etc. for the taxable income;" the term "where the remaining amount after deducting the amount" in paragraph (2) shall be deemed to be replaced with "where the remaining amount after deducting the sum of the average balance of liabilities regarding the average balance of liabilities which pertain to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (6) and the amount;" and the term "by three" in the said paragraph shall be deemed to be replaced with "by two."  - 日本法令外国語訳データベースシステム

３　金融商品取引法（昭和二十三年法律第二十五号）第三章第一節第五款（第三十四条の二第六項から第八項まで並びに第三十四条の三第五項及び第六項を除く。）（特定投資家）及び第四十五条（第三号及び第四号を除く。）（雑則）の規定は共済事業を行う協同組合が行う特定共済契約（金利、通貨の価格、同法第二条第十四項に規定する金融商品市場における相場その他の指標に係る変動により損失が生ずるおそれ（当該共済契約が締結されることにより利用者の支払うこととなる共済掛金の合計額が、当該共済契約が締結されることにより当該利用者の取得することとなる第五十八条第六項に規定する共済金等の合計額を上回ることとなるおそれをいう。）がある共済契約として主務省令で定めるものをいう。以下この項において同じ。）の締結について、同章第二節第一款（第三十五条から第三十六条の四まで、第三十七条第一項第二号、第三十七条の二、第三十七条の三第一項第二号及び第六号並びに第三項、第三十七条の五、第三十七条の六、第三十八条第一号及び第二号、第三十八条の二、第三十九条第三項ただし書及び第五項、第四十条の二並びに第四十条の三を除く。）（通則）の規定は共済事業を行う協同組合又は共済代理店が行う特定共済契約の締結又はその代理若しくは媒介について、それぞれ準用する。この場合において、これらの規定中「金融商品取引契約」とあるのは「特定共済契約」と、「金融商品取引業」とあるのは「特定共済契約の締結又はその代理若しくは媒介の事業」と、これらの規定（同法第三十九条第三項本文の規定を除く。）中「内閣府令」とあるのは「主務省令」と、これらの規定（同法第三十四条の規定を除く。）中「金融商品取引行為」とあるのは「特定共済契約の締結」と、同法第三十四条中「顧客を相手方とし、又は顧客のために金融商品取引行為（第二条第八項各号に掲げる行為をいう。以下同じ。）を行うことを内容とする契約」とあるのは「中小企業等協同組合法第九条の七の五第三項に規定する特定共済契約」と、同法第三十七条の三第一項中「締結しようとするとき」とあるのは「締結しようとするとき、又はその締結の代理若しくは媒介を行うとき」と、「次に掲げる事項」とあるのは「次に掲げる事項その他中小企業等協同組合法第九条の七の五第二項において読み替えて準用する保険業法第三百条第一項第一号に規定する共済契約の契約条項のうち重要な事項」と、同項第一号中「金融商品取引業者等」とあるのは「共済事業を行う協同組合（中小企業等協同組合法第九条の七の五第一項に規定する共済事業を行う協同組合をいう。以下この号において同じ。）又は当該共済代理店（同条第二項に規定する共済代理店をいう。）がその委託を受けた共済事業を行う協同組合」と、同法第三十九条第一項第一号中「有価証券の売買その他の取引（買戻価格があらかじめ定められている買戻条件付売買その他の政令で定める取引を除く。）又はデリバティブ取引（以下この条において「有価証券売買取引等」という。）」とあるのは「特定共済契約の締結」と、「有価証券又はデリバティブ取引（以下この条において「有価証券等」という。）」とあるのは「特定共済契約」と、「顧客（信託会社等（信託会社又は金融機関の信託業務の兼営等に関する法律第一条第一項の認可を受けた金融機関をいう。以下同じ。）が、信託契約に基づいて信託をする者の計算において、有価証券の売買又はデリバティブ取引を行う場合にあつては、当該信託をする者を含む。以下この条において同じ。）」とあるのは「利用者」と、「損失」とあるのは「損失（当該特定共済契約が締結されることにより利用者の支払う共済掛金の合計額が当該特定共済契約が締結されることにより当該利用者の取得する共済金等（中小企業等協同組合法第五十八条第六項に規定する共済金等をいう。以下この号において同じ。）の合計額を上回る場合における当該共済掛金の合計額から当該共済金等の合計額を控除した金額をいう。以下この条において同じ。）」と、「補足するため」とあるのは「補足するため、当該特定共済契約によらないで」と、同項第二号及び第三号中「有価証券売買取引等」とあるのは「特定共済契約の締結」と、「有価証券等」とあるのは「特定共済契約」と、同項第二号中「追加するため」とあるのは「追加するため、当該特定共済契約によらないで」と、同項第三号中「追加するため、」とあるのは「追加するため、当該特定共済契約によらないで」と、同条第二項中「有価証券売買取引等」とあるのは「特定共済契約の締結」と、同条第三項中「原因となるものとして内閣府令で定めるもの」とあるのは「原因となるもの」と、同法第四十五条第二号中「第三十七条の二から第三十七条の六まで、第四十条の二第四項及び第四十三条の四」とあるのは「第三十七条の三（第一項各号に掲げる事項に係る部分に限り、同項第二号及び第六号並びに第三項を除く。）及び第三十七条の四」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

(3) The provisions of Chapter III, Section 1, Subsection 5 (excluding Article 34-2, paragraphs (6) to (8) and Article 34-3, paragraph (5) and paragraph (6)) (Professional Investors) and Article 45 (excluding item (iii) and item (iv)) (Miscellaneous Provisions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) shall apply mutatis mutandis to the conclusion of a specified mutual aid contract (which means a mutual aid contract specified by an ordinance of the competent ministry as one which carries the risk of incurring a loss [which means the risk that the total amount of mutual aid premiums to be paid by the user as a result of the conclusion of said mutual aid contract would exceed the total amount of mutual aid money, etc. prescribed in Article 58, paragraph (6) to be acquired by said user as a result of the conclusion of said mutual aid contract] due to fluctuations in the money rate, value of currencies, quotations on the financial instruments market prescribed in Article 2, paragraph (14) of the same Act, and other indicators; hereinafter the same shall apply in the following paragraph) by a cooperative engaged in mutual aid activities; and the provisions of Section 1, Subsection 1 of the same Chapter (excluding Articles 35 to 36-4, Article 37, paragraph (1), item (ii), Article 37-2, Article 37-3, paragraph (1), item (ii) and item (vi) and paragraph (3), Article 37-5, Article 37-6, Article 38, item (i) and item (ii), Article 38-2, the proviso to Article 39, paragraph (3), Article 39, paragraph (5), Article 40-2, and Article 40-3) (General Rules) shall apply mutatis mutandis to the conclusion of a specified mutual aid contract by a cooperative engaged in mutual aid activities or a mutual aid agent or to acting as an agent or intermediary therefor. In this case, the term "contract for a financial instruments transaction" in these provisions shall be deemed to be replaced with "specified mutual aid contract"; the term "financial instruments business" in these provisions shall be deemed to be replaced with "conclusion of a specified mutual aid contract or acting as an agent or intermediary therefor"; the term "Cabinet Office Ordinance" in these provisions (excluding the provisions of the main clause of Article 39, paragraph (3) of the same Act) shall be deemed to be replaced with "ordinance of the competent ministry"; the term "financial instruments business act" in these provisions (excluding the provisions of Article 34 of the same Act) shall be deemed to be replaced with "conclusion of a specified mutual aid contract"; the phrase "contract to conduct financial instruments business acts (meaning acts listed in each item of Article 2, paragraph (8); the same shall apply hereinafter) with a customer as the other party or on behalf of a customer" in Article 34 of the same Act shall be deemed to be replaced with "specified mutual aid contract prescribed in Article 9-7-5, paragraph (3) of the Small and Medium-Sized Enterprise Cooperatives Act"; the phrase "intends to conclude a contract for a financial instruments transaction" in Article 37-3, paragraph (1) of the same Act shall be deemed to be replaced with "intends to conclude a contract for a financial instruments transaction, or acts as an agent or intermediary for such conclusion"; the term "the following matters" in the same paragraph shall be deemed to be replaced with "the following matters and other important matters out of the provisions of the mutual aid contract prescribed in Article 300, paragraph (1), item (i) of the Insurance Business Act as applied mutatis mutandis by replacing terms pursuant to Article 9-7-5, paragraph (2) of the Small and Medium-Sized Enterprise Cooperatives Act"; the term "financial instruments business operator, etc." in item (i) of the same paragraph shall be deemed to be replaced with "cooperative engaged in mutual aid activities (which means a cooperative engaged in mutual aid activities prescribed in Article 9-7-5, paragraph (1) of the Small and Medium-Sized Enterprise Cooperatives Act; hereinafter the same shall apply) or the cooperative for which said mutual aid agent (which means a mutual aid agent prescribed in paragraph (2) of the same Article) carries out mutual aid activities under entrustment"; the phrase "sales and purchase or any other transaction of securities (excluding sales and purchase on condition of repurchase for which the repurchase price is set in advance or other transactions designated by a Cabinet Order) or transaction of derivatives (hereinafter referred to as 'sales and purchase or transaction of securities, etc.' in this Article)" in Article 39, paragraph (1), item (i) of the same Act shall be deemed to be replaced with "conclusion of a specified mutual aid contract"; the phrase "securities or transaction of derivatives (hereinafter referred to as 'securities, etc.' in this Article)" in the same item shall be deemed to be replaced with "specified mutual aid contract"; the phrase "customer (in the case where a trust company, etc. [meaning a trust company or financial institution that has obtained approval under Article 1, paragraph (1) of the Act on Provision, etc. of Trust Business by Financial Institutions; the same shall apply hereinafter] conducts the sales and purchase of securities or transaction of derivatives for the account of the person who sets up a trust under a trust contract, including such person who sets up the trust; hereinafter the same shall apply in this Article)" in the same item shall be deemed to be replaced with "user"; the term "loss" in the same item shall be deemed to be replaced with "loss (which means, in the case where the total amount of mutual aid premiums to be paid by the user as a result of the conclusion of said specified mutual aid contract exceeds the total amount of mutual aid money, etc. [which means mutual aid money, etc. prescribed in Article 58, paragraph (6) of the Small and Medium-Sized Enterprise Cooperatives Act; hereinafter the same shall apply in this item] to be acquired by said user as a result of the conclusion of said specified mutual aid contract, the amount obtained by deducting the total amount of said mutual aid money, etc. from the total amount of said mutual aid premiums; hereinafter the same shall apply in this Article)"; the phrase "property benefit will be provided to the customer or such third party in order for the financial instruments business operator, etc. or the third party to compensate or make up for" in the same item shall be deemed to be replaced with "property benefit will be provided to the customer or such third party, separately from said specified mutual aid contract, in order for the financial instruments business operator, etc. or the third party to compensate or make up for"; the term "sales and purchase or transaction of securities, etc." in item (ii) and item (iii) of the same paragraph shall be deemed to be replaced with "conclusion of a specified mutual aid contract"; the term "securities, etc." in the same provisions shall be deemed to be replaced with "specified mutual aid contract"; the phrase "property benefit will be provided to the customer in order for the financial instruments business operator, etc. or such third party to compensate for the whole or part of a loss incurred by the customer from the relevant securities, etc. or make an addition to" in item (ii) of the same paragraph shall be deemed to be replaced with "property benefit will be provided to the customer, separately from said specified mutual aid contract, in order for the financial instruments business operator, etc. or such third party to compensate for the whole or part of a loss incurred by the customer from the relevant securities, etc. or make an addition to"; the phrase "providing property benefit to a customer or a third party or having a third party provide it to a customer, with regard to the sales and purchase or transaction of securities, etc., in order to compensate for the whole or part of a loss incurred by the customer from the relevant securities, etc. or make an addition to" in item (iii) of the same paragraph shall be deemed to be replaced with "providing property benefit to a customer or a third party, separately from said specified mutual aid contract, or having a third party provide it to a customer, with regard to the sales and purchase or transaction of securities, etc., in order to compensate for the whole or part of a loss incurred by the customer from the relevant securities, etc. or make an addition to"; the term "sales and purchase or transaction of securities, etc." in paragraph (2) of the same Article shall be deemed to be replaced with "conclusion of a specified mutual aid contract"; the phrase "that is designated by a Cabinet Office Ordinance as a potential cause" in paragraph (3) of the same Article shall be deemed to be replaced with "that is a potential cause"; the phrase "Articles 37-2 to 37-6, Article 40-2, paragraph (4), and Article 43-4" in Article 45, item (ii) of the same Act shall be deemed to be replaced with "Article 37-3 (limited to the portions pertaining to the matters listed in the items of paragraph (1), and excluding item (ii) and item (vi) of the same paragraph and paragraph (3)) and Article 37-4"; and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム