「日住」に関連した英語例文の一覧と使い方(40ページ目) - Weblio英語例文検索

ただし、紛争処理機関の裁定結果に不服のある当事者は管轄裁判所（合意裁判管轄は、東京地方裁判所又は登録者の住所地における管轄裁判所とされている。）へ出訴することが可能であり、裁定通知後１０日以内に出訴が行われた場合は、JPRSによる取消や移転の裁定結果の実施が留保され、裁判所の判決に基づき、取消又は移転の手続が実施される（JP-DRP第４条 ）。例文帳に追加

However, any party dissatisfied with an award issued by the dispute settlement agency may file a suit with the appropriate court. It is provided that jurisdiction by agreement shall belong to the Tokyo District Court or the court having jurisdiction over the residency area of the registrant. If a suit is filed within 10 days of the notification of an award, the JPRS can withhold the assignor cancellation of the registration, which it may have ordered in the award. Where a court becomes involved, the JPRS will ultimately carry out the instructions of the court as regards the domain name (Part k, Article 4 of the JP-DRP).  - 経済産業省

具体的には1）信用膨張型：米国、英国、スペイン、アイルランド等住宅バブルの崩壊と金融システムの混乱により、国内消費が大幅に減退したパターン。2）輸出主導型：日本、ドイツ、韓国、シンガポール等米国等の先進諸国における需要が急減したことにより輸出が大きく後退したパターン。3）新興諸国ブーム型：中東欧諸国等西欧等資金供給国の景気後退により、海外資金の流入が急減したパターン。例文帳に追加

These were: 1) Easy-credit pattern: United States, United Kingdom, Spain, Ireland, etc. Pattern where domestic consumption largely declines due to the collapsing housing bubble and disruption to the financial system. 2) Export-led pattern: Japan, Germany, South Korea, Singapore, etc. Pattern where exports largely decline due to a rapid drop in demand in developed countries such as the United States. 3) Emerging country boom pattern: Pattern where an inflow of funds from abroad drops rapidly due to economic decline in Western European countries that supply funds. - 経済産業省

第十九条特別年金１ 第三条に掲げる者又はその遺族は、当該者又はその遺族がスイスの遺族保険による特別年金、障害(a)(i)保険による特別年金又は老齢保険による特別年金（スイスの遺族保険又は障害保険による特別年金に代わ23るもの）の申請を行う日の直前に当該者又はその遺族が少なくとも五年間継続してスイスの領域内に居住していた場合には、これらの特別年金について、スイス国民と同一の条件で受給する権利を有する 。例文帳に追加

Article 19 Extraordinary pensions 1　 A person specified in (a)(i) of Article 3 or his survivor shall be under the same conditions as Swiss nationals entitled to receive a Swiss extraordinary survivors’ pension, invalidity pension or old age pension which replaces an extraordinary survivors’ or invalidity pension if, immediately before the date from which they claim the extraordinary pension, they have resided in the territory of Switzerland for a continuous period of not less than five years - 厚生労働省

被災者等を雇い入れる事業主を対象とした助成金の創設高齢者や障害者などの就職が困難な方を雇入れる事業主に対して助成金を支給する特定求職者雇用開発助成金の特例として、震災による離職者や被災地域に居住する求職者を雇い入れた事業主に対して助成（50万円（中小企業は90万円））する被災者雇用開発助成金を創設（平成23年5月2日）例文帳に追加

Creation of subsidies for companies that hire disaster victims ? The MHLW established "the Employment Development Subsidy for Disaster Victims", paying subsidies (500,000 yen (900,000 yen for small and medium-sized enterprises)) for the companies that hire workers who left work due to the disaster and job seekers living in the affected areas. This corresponds to a special provision of "the Employment Development Subsidy for Specific Job Seekers" that pays subsidies for the companies that hire job seekers having difficulties in finding jobs, such as the elderly and the disabled. (May 2, 2011) - 厚生労働省

なんとなれば、ぼくは学んだのだから。思慮のない若輩の時とちがって自然をみつめることを。けれどしばし聞こえるのは人たることの静かで悲しい楽の音。荒々しくはなく、軋りもせず、気を鎮め宥める力に満ちたその調べ。そしてぼくは感じた。気高き思いの喜びでぼくの心を騒がせる存在を。ますます深く染み入ってくるなにものかの崇高なる感覚を。その住まいとするは沈む日の光、丸い大洋、そよぐ大気、青い空と人の心。それは運動と精神であり、あらゆる思考するもの、あらゆる思考のあらゆる対象を駆り立てては、あらゆる事物の中を駆け抜ける。[25]例文帳に追加

'For I have learnedTo look on nature; not as in the hourOf thoughtless youth; but hearing oftentimesThe still, sad music of humanity,Nor harsh nor grating, though of ample powerTo chasten and subdue. And I have feltA presence that disturbs me with the joyOf elevated thoughts; a sense sublimeOf something far more deeply interfused,Whose dwelling is the light of setting suns,And the round ocean, and the living air,And the blue sky, and in the mind of man:A motion and a spirit, that impelsAll thinking things, all objects of all thought,And rolls through all things.'25  - John Tyndall『英国科学協会ベルファースト総会での演説』

一方の締約国の居住者が次の(a)から(g)までに掲げる者のいずれかに該当する場合には、当該一方の締約国の居住者は、各課税年度において適格者とする。(a)個人(b)適格政府機関(c)法人（二元上場法人に関する取決めに参加する法人を含むものとし、その主たる種類の株式が、６(d)(i)又は(ii)に規定する公認の有価証券市場に上場され、又は登録され、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。）(d)個人又は法人以外の者（その主たる種類の持分証券が、６(d)(i)又は(ii)に規定する公認の有価証券市場に上場され、又は当該公認の有価証券市場において取引が認められ、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。）(e)年金基金（当該課税年度の直前の課税年度の終了の日においてその受益者、構成員又は参加者の五十パーセントを超えるものがいずれかの締約国の居住者である個人であるものに限る。）(f)当該一方の締約国の法令に基づいて設立された団体であって、専ら宗教、慈善、教育、科学、芸術、文化その他公の目的のために運営されるもの（当該一方の締約国の法令において所得、利得又は収益の全部又は一部に対する租税が免除されるものに限る。）(g)個人以外の者（その者の株式の議決権及び価値の五十パーセント以上又はその者の受益に関する持分の五十パーセント以上を(a)から(f)までに掲げる適格者であるいずれかの締約国の居住者が直接又は間接に所有する場合に限る。）例文帳に追加

A resident of a Contracting State shall be a qualified person for a taxable year only if such resident is either: a) an individual; b) a qualified governmental entity; c) a company (including a company participating in a dual listed company arrangement), if its principal class of shares is listed or registered on a recognised stock exchange specified in clause (i) or (ii) of subparagraph d) of paragraph 6 and is regularly traded on one or more recognised stock exchanges; d) a person other than an individual or a company, if the principal class of units in that person is listed or admitted to dealings on a recognised stock exchange specified in clause (i) or (ii) of subparagraph d) of paragraph 6 and is regularly traded on one or more recognised stock exchanges; e) a pension fund, provided that as of the end of the prior taxable year more than 50 per cent of its beneficiaries, members or participants are individuals who are residents of either Contracting State; f) an organisation established under the law of that Contracting State and operated exclusively for a religious, charitable, educational, scientific, artistic, cultural or public purposes, provided that all or part of its income, profits or gains may be exempt from tax under the domestic law of that Contracting State; or g) a person other than an individual, if residents of either Contracting State that are qualified persons by reason of the provisions of subparagraphs a) to f) of this paragraph own, directly or indirectly, at least 50 per cent of the aggregate vote and value of the shares of the person, or at least 50 per cent of the beneficial interests in the person.  - 財務省

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

第二百十二条　非居住者に対し国内において第百六十一条第一号の二から第十二号まで（国内源泉所得）に掲げる国内源泉所得（その非居住者が第百六十四条第一項第四号（国内に恒久的施設を有しない非居住者）に掲げる者である場合には第百六十一条第一号の三から第十二号までに掲げるものに限るものとし、政令で定めるものを除く。）の支払をする者又は外国法人に対し国内において同条第一号の二から第七号まで若しくは第九号から第十二号までに掲げる国内源泉所得（その外国法人が法人税法第百四十一条第四号（国内に恒久的施設を有しない外国法人）に掲げる者である場合には第百六十一条第一号の三から第七号まで又は第九号から第十二号までに掲げるものに限るものとし、第百八十条第一項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）又は第百八十条の二第一項若しくは第二項（信託財産に係る利子等の課税の特例）の規定に該当するもの及び政令で定めるものを除く。）の支払をする者は、その支払の際、これらの国内源泉所得について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。例文帳に追加

Article 212 (1) A person who pays a nonresident, in Japan, domestic source income listed in Article 161(i)-2 to (xii) (in the case where the nonresident falls under the category listed in Article 164(1)(iv) (Nonresidents Having No Permanent Establishments in Japan): limited to domestic source income listed in Article 161(i)-3 to (xii), and excluding that specified by a Cabinet Order) or a person who pays a foreign corporation, in Japan, domestic source income listed in Article 161(i)-2 to (vii) or (ix) to (xii) (in the case where the foreign corporation falls under the category listed in Article 141(iv) of the Corporation Tax Act (Foreign Corporations Having No Permanent Establishments in Japan): limited to domestic source income listed in Article 161(i)-3 to (vii) or (ix) to (xii), and excluding the one that falls under the provision of Article 180(1) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) or Article 180-2(1) or (2) (Special Provisions for Taxation on Interest, etc. on Trust Property) and that specified by a Cabinet Order) shall, at the time of payment, collect income tax with respect to the said domestic source income, and pay it to the State no later than the tenth day of the month following the month that includes the date of collection.  - 日本法令外国語訳データベースシステム

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

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

十　過去五年以内に、商品取引受託業務及び第八十七条に規定する特定業務（以下「商品取引受託業務等」という。）に関して禁錮以上の刑（外国において商品取引受託業務等に相当する業務に関してこれに相当する外国の法令による刑を含む。）若しくは法若しくはこれに相当する外国の法令の規定により罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、又は法の規定に基づく処分を受けたことのある職員の数、当該職員の氏名、生年月日、住所、所属する営業所の名称、所属する部署、職名及び外務員登録の有無並びに当該禁錮以上の刑若しくは当該罰金の刑に処せられ、又は当該処分を受けた年月日、理由及びその内容を記載した書面例文帳に追加

(x) a document stating the number of employees who have been sentenced to imprisonment or severe punishment (including an equivalent punishment under the laws and regulations of a foreign state with regard to the business equivalent to a Commodity Transactions Brokerage Business in the foreign state) with regard to Commodity Transactions Brokerage Business and the specified business prescribed in Article 87 (hereinafter referred to as the "Commodity Transactions Brokerage Business, etc."), to fines pursuant to this Act or equivalent laws and regulations of a foreign state (including an equivalent punishment under the laws and regulations of a foreign state), or who have received a final disposition based on the provisions of the Act within the last five years, and include each said employee's name, date of birth, and address, the name of the business office or department to which said employee is assigned, his/her official title, whether or not said employee has been registered as a Sales Representative, the date when and the reasons why said officer was punished by said fines or in receipt of said disposition, and all other such details;  - 日本法令外国語訳データベースシステム

十三　過去五年以内に、合併の当事者について商品取引受託業務等に関して禁錮以上の刑（外国において商品取引受託業務等に相当する業務に関してこれに相当する外国の法令による刑を含む。）若しくは法若しくはこれに相当する外国の法令の規定により罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、又は法の規定に基づく処分を受けたことのある職員の数、当該職員の氏名、生年月日、住所、所属する営業所の名称、所属する部署、職名及び外務員登録の有無並びに当該禁錮以上の刑若しくは当該罰金の刑に処せられ、又は当該処分を受けた年月日、理由及びその内容を記載した書面例文帳に追加

(xiii) a document stating, with regard to the parties to the merger, the number of employees who have been sentenced to imprisonment or severe punishment with regard to Commodity Transactions Brokerage Business, etc. (including an equivalent punishment under the laws and regulations of a foreign state with regard to the business equivalent of Commodity Transactions Brokerage Business, etc. in the foreign state), to fines pursuant to this Act or equivalent laws and regulations of a foreign state (including an equivalent punishment under the laws and regulations of a foreign state), or who have received a final disposition based on the provisions of the Act within the last five years, and include each said employee's name, date of birth, and address, the name of the business office or department to which said employee is assigned, the official title, whether or not said employee has been registered as a Sales Representative, the date when and the reasons why punished by said fines or in receipt of said disposition, and all other such details;  - 日本法令外国語訳データベースシステム

九　過去五年以内に、新設分割の当事者について商品取引受託業務等に関して禁錮以上の刑（外国において商品取引受託業務等に相当する業務に関してこれに相当する外国の法令による刑を含む。）若しくは法若しくはこれに相当する外国の法令の規定により罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、又は法の規定に基づく処分を受けたことのある職員の数、当該職員の氏名、生年月日、住所、所属する営業所の名称、所属する部署、職名及び外務員登録の有無並びに当該禁錮以上の刑若しくは当該罰金の刑に処せられ、又は当該処分を受けた年月日、理由及びその内容を記載した書面例文帳に追加

(ix) a document stating, with regard to the parties to a Consolidation-Type Split, the number of employees who have been sentenced to imprisonment or severe punishment with regard to Commodity Transactions Brokerage Business, etc. (including an equivalent punishment under the laws and regulations of a foreign state with regard to the business equivalent of Commodity Transactions Brokerage Business, etc. in such foreign state), to fines pursuant to this Act or equivalent laws and regulations of a foreign state (including an equivalent punishment under the laws and regulations of a foreign state), or who have received a final disposition based on the provisions of the Act within the last five years, and include each said employee's name, date of birth, and address, the name of the business office or department to which said employee is assigned, the official title, whether or not said employee has been registered as a Sales Representative, the date when and the reasons why punished by said fines or in receipt of said disposition, and all other such details;  - 日本法令外国語訳データベースシステム

十三　過去五年以内に、吸収分割の当事者について商品取引受託業務等に関して禁錮以上の刑（外国において商品取引受託業務等に相当する業務に関してこれに相当する外国の法令による刑を含む。）若しくは法若しくはこれに相当する外国の法令の規定により罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、又は法の規定に基づく処分を受けたことのある職員の数、当該職員の氏名、生年月日、住所、所属する営業所の名称、所属する部署、職名及び外務員登録の有無並びに当該禁錮以上の刑若しくは当該罰金の刑に処せられ、又は当該処分を受けた年月日、理由及びその内容を記載した書面例文帳に追加

(xiii) a document stating, with regard to the parties to an Absorption-Type Split, the number of employees who have been sentenced to imprisonment or severe punishment with regard to Commodity Transactions Brokerage Business, etc. (including an equivalent punishment under the laws and regulations of a foreign state with regard to the business equivalent of Commodity Transactions Brokerage Business, etc. in the foreign state), to fines pursuant to this Act or equivalent laws and regulations of a foreign state (including an equivalent punishment under the laws and regulations of a foreign state), or who have received a final disposition based on the provisions of the Act within the last five years, and include each said employee's name, date of birth, and address, the name of the business office or department to which said employee is assigned, the official title, whether or not said employee has been registered as a Sales Representative, the date when and reasons why punished by said fines or in receipt of said disposition, and all other such details;  - 日本法令外国語訳データベースシステム

十三　過去五年以内に、事業譲渡の当事者について商品取引受託業務等に関して禁錮以上の刑（外国において商品取引受託業務等に相当する業務に関してこれに相当する外国の法令による刑を含む。）若しくは法若しくはこれに相当する外国の法令の規定により罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、又は法の規定に基づく処分を受けたことのある職員の数、当該職員の氏名、生年月日、住所、所属する営業所の名称、所属する部署、職名及び外務員登録の有無並びに当該禁錮以上の刑若しくは当該罰金の刑に処せられ、又は当該処分を受けた年月日、理由及びその内容を記載した書面例文帳に追加

(xiii) a document stating, with regard to the parties to the Business Transfer, the number of employees who have been sentenced to imprisonment or severe punishment with regard to Commodity Transactions Brokerage Business, etc. (including an equivalent punishment under the laws and regulations of a foreign state with regard to the business equivalent of Commodity Transactions Brokerage Business, etc. in the foreign state), to fines pursuant to this Act or equivalent laws and regulations of a foreign state (including an equivalent punishment under the laws and regulations of a foreign state), or who received a final disposition based on the provisions of the Act within the last five years, and include each said employee's name, date of birth, and address, name of the business office or department to which said employee is assigned, the official title, whether or not said employee has been registered as a Sales Representative, the date when and the reasons why punished by said fines or in receipt of said disposition, and all other such details;  - 日本法令外国語訳データベースシステム

二　証人、鑑定人、通訳人又は翻訳人　その氏名及び住居を知る機会を与え、かつ、その者の供述録取書等（供述書、供述を録取した書面で供述者の署名若しくは押印のあるもの又は映像若しくは音声を記録することができる記録媒体であつて供述を記録したものをいう。以下同じ。）のうち、その者が公判期日において供述すると思料する内容が明らかになるもの（当該供述録取書等が存在しないとき、又はこれを閲覧させることが相当でないと認めるときにあつては、その者が公判期日において供述すると思料する内容の要旨を記載した書面）を閲覧する機会（弁護人に対しては、閲覧し、かつ、謄写する機会）を与えること。例文帳に追加

(ii) In the case of a witness, expert witness, interpreter or translator, an opportunity shall be given to know their names and addresses and to inspect (inspect and copy for the defense counsel) their recorded statement documents ( "recorded statement documents" means a written statement, or a statement which has been recorded and taken down in writing and has the signature or seal of the person making the statement or a recording medium which is able to record images or sound and on which the statement has been recorded; the same shall apply hereinafter) which reveal the contents of that which they are supposed to state at the trial (documents which contain a gist of the contents that they are supposed to state at the trial when there are no such recorded statement documents or when such materials are deemed inappropriate for inspection).  - 日本法令外国語訳データベースシステム

第九条の三　一年未満在留者は、在留期間の更新又は在留資格の変更により、当初の在留期間の始期から起算して一年以上本邦に在留することができることとなったときには、在留の資格又は在留期間に変更を生じた日から十四日以内に、その居住地の市町村の長に対し、変更登録申請書及びその変更を生じたことを証する文書を提出して、第四条第一項第十三号又は第十四号に掲げる事項の変更並びに同項第十八号及び第十九号に掲げる事項の登録を申請しなければならない。例文帳に追加

Article 9-3 (1) In the case of a resident of less than one year who has come to be permitted to reside in Japan for one year or more counting from commencement of the initial period of stay as a result of an extension of the period of stay or a change in the status of residence, the alien shall apply to the mayor or the head of the city, town or village where he/she resides for registration of the changes in item (xiii) or (xiv), Article 4, paragraph (1), and registration of those matters specified in items (xviii) and (xix) of the same paragraph by submitting a written application for registration of the change and documents proving the change, within 14 days of the day of the change in the status of residence or the extension of the period of stay taking place.  - 日本法令外国語訳データベースシステム

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

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

第六十七条の十一　法人税法第百四十一条第一号に掲げる外国法人で外国為替及び外国貿易法第二十一条第三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、同項に規定する金融機関に預入し、又は貸し付けた預金又は貸付金で同項に規定する特別国際金融取引勘定（次項において「特別国際金融取引勘定」という。）において経理されたものにつき、支払を受ける利子については、法人税を課さない。ただし、当該利子のうち、当該外国法人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

Article 67-11 (1) Where, during the period from April 1, 1998, to March 31, 2008, a foreign corporation listed in Article 141(i) of the Corporation Tax Act, which has been certified, pursuant to the provision of an Ordinance of the Ministry of Finance, as falling under the category of nonresident prescribed in paragraph (3) of Article 21 of the Foreign Exchange and Foreign Trade Act, has made deposits or provided loans to a financial institution prescribed in the said paragraph, and settled such deposits or loans in a special international financial transactions account prescribed in the said paragraph (referred to in the next paragraph as a "special international financial transactions account"), corporation tax shall not be imposed with respect to any interest on the deposits or loans to be received by the said foreign corporation; provided, however, that this shall not apply to any interest which is attributed to a business conducted by the said foreign corporation in Japan 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

特に内規としてあてはまるものはなかったが、各地の神職のうち特に古い家柄のもの（伊勢神宮荒木田家・河辺家、伊勢神宮松木家、阿蘇神社阿蘇家、宇佐神宮到津家・宮成家、日御碕神社小野家、物部神社(大田市)金子家、日前神宮・國懸神宮紀家、出雲大社北島家・千家家、熱田神宮千秋家、住吉大社津守家、英彦山天台修験座主高千穂家。太字は国造家）、及び僧職のうち血縁によって職を世襲している家（浄土真宗木辺派管長木辺家、同渋谷派管長渋谷家、同高田派管長常盤井家、同興正寺派管長華園家）は華族に列せられた。例文帳に追加

None of these were particularly suitable as a Baron under the bylaw, however, the following were raised to the peerage: Shinto priests of local areas, especially from the old families (the Arakita family of Ise Jingu Shrine, Kawabe family, Matsumoto family of Ise Jingu Shrine, Aso family of Aso-jinja Shrine, Itouzu family and Miyanari family of Usa-jingu Shrine, Ono family of Hinomisaki-jinja Shrine, Kaneko family of Mononobe-jinja Shrine (in Ota city), the Ki family of Hinokuma-jingu Shrine and Kunikakasu-jingu Shrine, Kitajima family and Sen family of Izumo-taisha Shrine, Senshu family of Atsuta-jingu Shrine, the Tsumori family of Sumiyoshitaisha Shrine, Takachiho family of Tendai Shugen zasu (head priest of the temple) of Hikosan; Family names in bold letters indicate that they were kuninomiyatsuko (the heads of local governments), and Buddhist priests' families which inherited positions (the Kibe family, the chief abbot of the Kibe school of Jodo Shinshu - the True Pure Land Sect of Buddhism, the Shibuya family, the chief abbot of the Shibuya school of Jodo Shinshu, and the Hanazono family, the chief abbot of the Kosho-ji Temple of Jodo Shinshu).  - Wikipedia日英京都関連文書対訳コーパス

この追放令が出た背景には諸説あり、秀吉が有馬の女性を連れてくるように命令した際にキリシタンであることを理由に住民が拒否し秀吉が激怒したとも、九州征伐に向かった秀吉の目の前で、当時の日本イエズス会準管区長でもあったコエリョがスペイン艦隊が自分の指揮下にあるごとく誇示した事が原因とも、九州の有馬氏や大村氏などのキリシタン大名が寺社仏閣を破壊すると同時に、僧侶にも迫害を加えたり教会へ莫大な寄進を行っていた事が理由とも、また織田信長から継承した旧来の寺社領を解体して統一政権の支配下におく政策をイエズス会領である長崎にも適用しようとしてイエズス会側が従わなかったとも、宣教師の一部が人身売買（日本人を奴隷商品として国外へ売り払う）を行っていた事が原因とも言われている。例文帳に追加

There are various theories about the issuing of this Expelling edict and the cause could be that Hideyoshi was furious at the residents rejecting his order to bring a woman of Arima because she was Christian, that Coelho, Vice-Provincial of the Society of Jesus in Japan at that time boasted as if the Spanish Armada was under his command in front of Hideyoshi during the expedition to Kyusyu, that the Christian feudal lords such as ARIMA and OMURA in Kyushu destroyed shrines and temples as well as persecuted monks and made huge donations to the churches, and that the Society of Jesus did not obey when he tried to apply the policy to Nagasaki, the domain of the Society, they dissolved the old domains of temples and shrines inherited from Nobunaga ODA and place them under a unified regime, and that some of the missionaries conducted human trafficking (selling the Japanese to outside Japan as slaves).  - Wikipedia日英京都関連文書対訳コーパス

１１条約第二十一条２(c)の規定に関し、法人の「事業の管理及び支配の主たる場所」は、役員及び上級管理者が当該法人（当該法人が直接又は間接に所有する子会社を含む。）の戦略上、財務上及び運営上の経営判断を行うための日々の職務を当該一方の締約国において他のいずれの国より多く遂行し、かつ、当該役員及び上級管理者を補佐する職員がこれらの経営判断の準備及び決定のために必要な日々の活動を当該一方の締約国において他のいずれの国より多く行う場合に限り、当該法人が居住者とされる締約国内に存在するものとされる。例文帳に追加

11. With reference to subparagraph c) of paragraph 2 of Article 21 of the Convention, the “primary place of management and control” of a company will be in the Contracting State of which it is a resident only if executive officers and senior management employees exercise day-to-day responsibility for the strategic, financial and operational policy decision making for the company (including its direct and indirect subsidiaries) more in that Contracting State than in any other state and the staff of such persons conduct the day-to-day activities necessary for preparing and making those decisions more in that Contracting State than in any other state. - 財務省

納付にはすべて，その納付者の住所及び名称の表示，並びに納付目的を容易に特定できる必要資料を備えなければならない。 (a) 特許出願，特許，証明書申請，又は証明書に関する処理手続の場合は，これらの資料は，次の事項から構成されなければならない。 －ルクセンブルク特許又は証明書に関する場合は，出願番号 －欧州特許又は国際特許に関する場合は，出願番号及び公告番号中，最新の番号 －特許又は証明書についての出願(申請)日 －権利者の名称 －対象処理手続の性格についての言及 －1つ又は複数の手数料の金額 (b) 年金の納付の場合は，これらの資料は，次の事項から構成されなければならない。 －手数料の納付対象である特許年次 －(a)に掲げた要素 (c) 庁の請求書に対する納付の場合は，当該資料は，当該請求書発行の番号，日付及び名称から構成されなければならない。例文帳に追加

Any payment must include the information on the name and the address of the person who makes it, as well as the necessary data allowing an easy identification of the purpose of the payment. (a) In the case of an operation relating to a patent application, a patent, a certificate application or certificate, these data shall be composed of: - if it concerns a Luxembourgian patent or a certificate: the filing number; - if it concerns an European or international patent: the more recent between the filing number and publication number; - the filing date of the application for patent or certificate; - the name of the owner; - a reference to the nature of the operation in question; - the amount of the fee or the fees. (b) In the case of a payment of annual fee, these data must be composed of: - the patent year for which the fee is due; - the elements referred to under (a) above. (c) In the case of a payment of a bill of the Service, the data shall be composed of the number and the date of the issuance of the bill as well as the name of the issuer of the bill. - 特許庁

ただし，一般の入国者の場合，外国人登録法（以下「外登法」という。）に基づき，入国の日から90日以内に居住地の市区町村で外国人登録の申請を行うことが義務付けられている（外登法第３条）ため，我が国に入国する外国人の90％以上を占める「短期滞在」の在留資格をもって在留する人の多くは，外国人登録を行うことなく出国してしまうことがほとんどであることから，同在留資格の外国人登録者数に占める割合は小さなものとなっている（平成21年末現在1.5％）。例文帳に追加

In principle, every foreign national who has entered Japan must apply for registration to the mayor or head of the city, town, or village in which his/her residence is located, in accordance with the Alien Registration Act (hereinafter referred to as the “Registration Act”), within 90 days of the date of his/her landing (Article 3 of the Registration Act). However, most foreign nationals who have entered Japan with the status of residence of “Temporary Visitor”, accounting for more than 90% of the total number of foreign entrants, leave Japan without registering. Therefore, the registered number of foreign nationals with the status of residence of “Temporary Visitor” is small,accounting for only 1.5% of the total number of registered foreign nationals as of the end of 2009. As a result, the statistics on the foreign nationals registered in Japan can be considered as the data mainly for foreign nationals who stay in Japan for a relatively long period of time for such purposes as employment, study or cohabitation, living a “settled life” in the local community.  - 特許庁

十三過去五年以内に、合併の当事者について商品取引受託業務等に関して禁錮以上の 刑（外国において商品取引受託業務等に相当する業務に関してこれに相当する外国 の法令による刑を含む。）若しくは法若しくはこれに相当する外国の法令の規定によ り罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、又は法の規 定に基づく処分を受けたことのある職員の数、当該職員の氏名、生年月日、住所、 所属する営業所の名称、所属する部署、職名及び外務員登録の有無並びに当該禁錮 以上の刑若しくは当該罰金の刑に処せられ、又は当該処分を受けた年月日、理由及 びその内容を記載した書面例文帳に追加

(xiii) a document stating, with regard to the parties to the merger, the number of officers who have been sentenced to imprisonment or severe punishment pertaining to Commodity Trading Consignment Business (including an equivalent punishment under the laws and regulations of a foreign state pertaining to the business equivalent of Commodity Trading Consignment Business in the foreign state), to fines pursuant to this Act or equivalent laws and regulations of a foreign state (including an equivalent punishment under the laws and regulations of a foreign state), or who have received a final disposition based on the provisions of the Act within the last five years, and include each said officer’s name, date of birth, and address, the name of the business office or department to which said person is assigned, the official title, whether or not said person has been registered as a Sales Representative, the date when and the reasons why punished by said fines or in receipt of said disposition, and all other such details;  - 経済産業省

九過去五年以内に、新設分割の当事者について商品取引受託業務等に関して禁錮以上 の刑（外国において商品取引受託業務等に相当する業務に関してこれに相当する外 国の法令による刑を含む。）若しくは法若しくはこれに相当する外国の法令の規定に より罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、又は法の 規定に基づく処分を受けたことのある職員の数、当該職員の氏名、生年月日、住所、 所属する営業所の名称、所属する部署、職名及び外務員登録の有無並びに当該禁錮 以上の刑若しくは当該罰金の刑に処せられ、又は当該処分を受けた年月日、理由及 びその内容を記載した書面例文帳に追加

(ix) a document stating, with regard to the parties to an Incorporation-Type Demerger, the number of officers who have been sentenced to imprisonment or severe punishment pertaining to Commodity Trading Consignment Business (including an equivalent punishment under the laws and regulations of a foreign state pertaining to the business equivalent of Commodity Trading Consignment Business in such foreign state), to fines pursuant to this Act or equivalent laws and regulations of a foreign state (including an equivalent punishment under the laws and regulations of a foreign state), or who have received a final disposition based on the provisions of the Act within the last five years, and include each said officer’s name, date of birth, and address, the name of the business office or department to which said person is assigned, the official title, whether or not said person has been registered as a Sales Representative, the date when and the reasons why punished by said fines or in receipt of said disposition, and all other such details;  - 経済産業省

十三過去五年以内に、吸収分割の当事者について商品取引受託業務等に関して禁錮以 上の刑（外国において商品取引受託業務等に相当する業務に関してこれに相当する 外国の法令による刑を含む。）若しくは法若しくはこれに相当する外国の法令の規定 により罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、又は法 の規定に基づく処分を受けたことのある職員の数、当該職員の氏名、生年月日、住 所、所属する営業所の名称、所属する部署、職名及び外務員登録の有無並びに当該 禁錮以上の刑若しくは当該罰金の刑に処せられ、又は当該処分を受けた年月日、理 由及びその内容を記載した書面例文帳に追加

(xiii) a document stating, with regard to the parties to an Absorption-Type Demerger, the number of officers who have been sentenced to imprisonment or severe punishment pertaining to Commodity Trading Consignment Business (including an equivalent punishment under the laws and regulations of a foreign - 217 - state pertaining to the business equivalent of Commodity Trading Consignment Business in the foreign state), to fines pursuant to this Act or equivalent laws and regulations of a foreign state (including an equivalent punishment under the laws and regulations of a foreign state), or who have received a final disposition based on the provisions of the Act within the last five years, and include each said officer’s name, date of birth, and address, the name of the business office or department to which said person is assigned, the official title, whether or not said person has been registered as a Sales Representative, the date when and reasons why punished by said fines or in receipt of said disposition, and all other such details;  - 経済産業省

十三過去五年以内に、事業譲渡の当事者について商品取引受託業務等に関して禁錮以 上の刑（外国において商品取引受託業務等に相当する業務に関してこれに相当する 外国の法令による刑を含む。）若しくは法若しくはこれに相当する外国の法令の規定 により罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、又は法 の規定に基づく処分を受けたことのある職員の数、当該職員の氏名、生年月日、住 所、所属する営業所の名称、所属する部署、職名及び外務員登録の有無並びに当該 禁錮以上の刑若しくは当該罰金の刑に処せられ、又は当該処分を受けた年月日、理 由及びその内容を記載した書面例文帳に追加

(xiii) a document stating, with regard to the parties to the Business Transfer, the number of officers who have been sentenced to imprisonment or severe punishment pertaining to Commodity Trading Consignment Business (including an equivalent punishment under the laws and regulations of a foreign state pertaining to the business equivalent of Commodity Trading Consignment Business in the foreign state), to fines pursuant to this Act or equivalent laws and regulations of a foreign state (including an equivalent punishment under the laws and regulations of a foreign state), or who received a final disposition based on the provisions of the Act within the last five years, and include each said officer’s name, date of birth, and address, name of the business office or department to which said person is assigned, the official title, whether or not said person has been registered as a Sales Representative, the date when and the reasons why punished by said fines or in receipt of said disposition, and all other such details;  - 経済産業省

受理されて記録されるためには，譲渡証は，次の通りでなければならない。 (a)書面によるものとし，英語又はフィリピン語以外の言語による場合は，当該書類に英語の翻訳文を添付しなければならない。 (b)公証人，又は宣誓を司り，その他の公証行為を行う権限を有するその他の上級職員の面前で確認を受け，当該公証人その他の上級職員の署名及び公印によって認証を受けなければならない。 (c)譲受人がフィリピンに住所を有していない場合は，フィリピンに居住する代理人の選任書を添付しなければならない。 (d)当該特許又は出願に関して錯誤がないように，関係する特許証を番号及び日付で特定し，特許に記載された特許権者の名称及び発明の名称を示さなければならない。特許出願の場合は，出願番号及び出願日を記載し，出願書類に記載された出願人の名称及び発明の名称も示さなければならない。ただし，出願書類の作成と同時に又はその後に出願書類が提出される前若しくは出願番号が確定する前に譲渡証を作成する場合は，出願書類の作成日及び出願人の名称並びに発明の名称により，当該出願を適切に特定しなければならない。 (e)所定の記録及び公告手数料を納付しなければならない。例文帳に追加

To be acceptable for recording, the assignment: (a) Must be in writing and if in a language other than English or Filipino, the document must be accompanied by an English translation; (b) Must be acknowledged before a notary public or other officer authorized to administer oaths and perform other notarial acts, and be certified under the hand and official seal of the said notary or other officer; (c) Must be accompanied by an appointment of a resident agent, if the assignee is not domiciled in the Philippines; (d) So that there can be no mistake as to the patent or application intended, must identify the letters patent involved by number and date, giving the name of the patentee and the title of the invention as set forth in the patent; in the case of an application for patent, the application number and filing date of the application should be stated, giving also the name of the applicant, and the title of the invention, set forth in the application, but if an assignment is executed concurrently with or subsequent to the execution of the application but before the application is filed, or before its application number is ascertained, it should adequately identify the application, by its date of execution and name of the applicant, and the title of the invention; and (e) Must be accompanied by the required recordal and publication fees. - 特許庁

(1) 何人かがある条約国又は所定の外国において商標の保護出願をした場合は，その者若しくはその者の法律上の代表者又は譲受人は，当該出願の出願日及び出願を行った国を明記した書面を所定期間内に提出した後，自己の商標に関する当該登録出願に関して優先権を享受する権限を有し，当該商標のマレーシアでの登録出願について，前記条約国又は場合により所定の外国における保護出願日と同一の出願日が付与されるものとする。ただし，次に従うことを条件とする。 (a) 登録出願が，当該条約国又は場合により所定の外国での保護出願の日から6月以内に行われること。保護出願が2以上の条約国又は所定の外国でなされた場合は，前記の6月の期間は，それら複数出願中の最先のものがなされた日から起算するものとする。 (b) 出願人が，当該条約国又は場合により所定の外国の国民若しくは住民又は法律に基づき設立された一般法人であること，及び (c) 本条の如何なる規定も，当該商標の保護出願がマレーシアで行われた日より前に生じた当該商標の侵害行為その他の事由による損害について賠償を求める権利を当該商標の所有者に与えるものではないこと例文帳に追加

(1) Where any person has applied for protection of any trade mark in a Convention country or prescribed foreign country, such person or his legal representative or assignee, after furnishing a declaration within the prescribed time indicating the date of the application and the country in which it was made, shall in respect of the application for registration of his trade mark, be entitled to a right of priority and such application in Malaysia shall have the same date as the date of the application for protection in the Convention country or prescribed foreign country concerned, as the case may be, subject to the following: (a) that the application for registration is made within six months from the date of application for protection in the Convention country or prescribed foreign country concerned, as the case may be; and where an application for protection is made in more than one Convention country or prescribed foreign country, the period of six months referred to herein shall be reckoned from the date on which the earlier or earliest of those applications is made; (b) that the applicant shall be either a national or resident of, or a body corporate incorporated under the laws of, the Convention country or prescribed foreign country concerned, as the case may be; and (c) that nothing in this section shall entitle the proprietor of a trade mark to recover damages for infringements or any happening prior to the date on which the application for protection of the trade mark is made in Malaysia. - 特許庁

９　特定振替機関等が法第五条の二第九項（同条第十二項において準用する場合を含む。）の規定により非居住者又は外国法人から提示を受けた同条第九項に規定する書類の写しを作成し、保存している場合において、当該非居住者又は外国法人が当該特定振替機関等から振替記載等を受けている振替国債につきその利子の支払を受ける際、その利子の支払を受けるべき日の前日までに、当該特定振替機関等がその備える振替帳簿に基づき当該非居住者又は外国法人の当該振替国債に係る所有期間その他の財務省令で定める事項を記載した書類を作成し、これを同条第一項第一号ロの税務署長に対し提出したとき（当該特定振替機関等が特定口座管理機関である場合には、特定振替機関を経由して当該税務署長に対し提出したとき、当該特定振替機関等が特定間接口座管理機関である場合には、当該振替国債の振替記載等に係る特定口座管理機関（当該特定振替機関等が他の特定間接口座管理機関から当該振替国債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該振替国債の振替記載等に係る特定口座管理機関）及び特定振替機関を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、その支払を受けるべき利子につき同号ロの規定による振替国債所有期間明細書の提出をしたものとみなす。例文帳に追加

(9) Where a specified book-entry transfer institution, etc. has, pursuant to the provisions of Article 5-2(9) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article), prepared and preserved a copy of a document prescribed in paragraph (9) of the said Article that has been presented thereto by a nonresident or foreign corporation, and the said nonresident or foreign corporation receives payment of interest on the book-entry transfer national government bonds for which he/she or it has made entries or records under the book-entry transfer system through the said specified book-entry transfer institution, etc., if the said specified book-entry transfer institution, etc. has, no later than the day preceding the day on which the said nonresident or foreign corporation is to receive payment of such interest, prepared a document containing the holding period and any other matters specified by an Ordinance of the Ministry of Finance with regard to the book-entry transfer national government bonds held by the said nonresident or foreign corporation based on the books for book-entry transfer that the said specified book-entry transfer institution, etc. keeps, and submitted the document to the district director set forth in paragraph (1)(i)(b) of the said Article (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made to the said district director via a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made to the said district director via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through any other specified indirect account management institution, submission shall be made via the said other specified indirect account management institution and specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and [2] a specified book-entry transfer institution), the said nonresident or foreign corporation shall be deemed to have submitted a statement of the holding period of book-entry transfer national government bonds pursuant to the provisions of item (i)(b) of the said paragraph with respect to the interest receivable thereby.  - 日本法令外国語訳データベースシステム

１１　特定振替機関等が法第五条の二第九項（同条第十二項において準用する場合を含む。）の規定により非居住者又は外国法人から提示を受けた同条第九項に規定する書類の写しを作成し、保存している場合において、当該非居住者又は外国法人が当該特定振替機関等から振替記載等を受けている振替地方債につきその利子の支払を受ける際、その利子の支払を受けるべき日の前日までに、当該特定振替機関等がその備える振替帳簿に基づき当該非居住者又は外国法人の当該振替地方債に係る所有期間その他の財務省令で定める事項を記載した書類を作成し、これを当該振替地方債の利子の支払をする者を経由して同条第一項第二号ロの税務署長に対し提出したとき（当該特定振替機関等が特定口座管理機関である場合には、特定振替機関及び当該利子の支払をする者を経由して当該税務署長に対し提出したとき、当該特定振替機関等が特定間接口座管理機関である場合には、当該振替地方債の振替記載等に係る特定口座管理機関（当該特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該振替地方債の振替記載等に係る特定口座管理機関）及び特定振替機関並びに当該利子の支払をする者を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、その支払を受けるべき利子につき同号ロの規定による振替地方債所有期間明細書の提出をしたものとみなす。例文帳に追加

(11) Where a specified book-entry transfer institution, etc. has, pursuant to the provisions of Article 5-2(9) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article), prepared and preserved a copy of a document prescribed in paragraph (9) of the said Article that has been presented thereto by a nonresident or foreign corporation, and the said nonresident or foreign corporation receives payment of interest on the book-entry transfer local government bonds for which he/she or it has made entries or records under the book-entry transfer system through the said specified book-entry transfer institution, etc., if the said specified book-entry transfer institution, etc. has, no later than the day preceding the day on which the said nonresident or foreign corporation is to receive payment of such interest, prepared a document containing the holding period and any other matters specified by an Ordinance of the Ministry of Finance with regard to the book-entry transfer local government bonds held by the said nonresident or foreign corporation based on the books for book-entry transfer that the said specified book-entry transfer institution, etc. keeps, and submitted the document to the district director set forth in paragraph (1)(ii)(b) of the said Article via the person who pays interest on the said book-entry transfer local government bonds (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made to the said district director via a specified book-entry transfer institution and the said person who pays the interest; in the case where the specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made to the said district director via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through any other specified indirect account management institution, submission shall be made via the said other specified indirect account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] a specified book-entry transfer institution, and [3] the said person who pays the interest), the said nonresident or foreign corporation shall be deemed to have submitted a statement of the holding period of book-entry transfer local government bonds pursuant to the provisions of item (ii)(b) of the said paragraph with respect to the interest receivable thereby.  - 日本法令外国語訳データベースシステム

３　財務大臣及び事業所管大臣は、第一項の規定による届出があつた場合において、当該届出に係る技術導入契約の締結等が次に掲げるいずれかの事態を生ずるおそれがある技術導入契約の締結等（我が国が加盟する技術導入契約の締結等に関する多数国間の条約その他の国際約束で政令で定めるもの（以下この項において「条約等」という。）の加盟国の非居住者との間でされる技術導入契約の締結等で技術導入契約の締結等に関する制限の除去について当該条約等に基づく義務がないもの及び当該条約等の加盟国以外の国の非居住者との間でされる技術導入契約の締結等でその国が当該条約等の加盟国であるものとした場合に当該義務がないこととなるものに限る。次項及び第五項において「国の安全等に係る技術導入契約の締結等」という。）に該当しないかどうかを審査する必要があると認めるときは、当該届出に係る技術導入契約の締結等をしてはならない期間を、当該届出を受理した日から起算して四月間に限り、延長することができる。例文帳に追加

(3) Where the Minister of Finance and the minister having jurisdiction over the business have received a notification pursuant to the provision of paragraph 1, when he/she finds it necessary to examine whether or not the Conclusion of a Technology Introduction Contract, etc. pertaining to the notification falls under the Conclusion of a Technology Introduction Contract, etc. that is likely to cause any of the following situations (limited to the Conclusion of a Technology Introduction Contract, etc. with a non-resident whose state is a member state of a multilateral treaty or other international agreement on the Conclusion of a Technology Introduction Contract, etc., which is specified by Cabinet Order and to which Japan has acceded (hereinafter referred to as the "Treaty, etc." in this paragraph), and which is free from the obligations pursuant to the Treaty, etc. in regard to removal of restrictions on the Conclusion of a Technology Introduction Contract, etc., and the Conclusion of a Technology Introduction Contract, etc. with a non-resident whose state is a state other than member states to the Treaty, etc. which would be free from the obligations if the state was a member state of the Treaty, etc. (referred to as the "Conclusion of a Technology Introduction Contract, etc. pertaining to National Security, etc." in paragraphs 4 and 5)), he/she may extend the period in which the Conclusion of a Technology Introduction Contract, etc. pertaining to the notification shall not be conducted up to four months from the day of acceptance of the notification.  - 日本法令外国語訳データベースシステム

１７　平成十一年四月一日以後に特定振替国債等の譲渡（振替記載等に係る口座からの振替によりされるものを除く。以下この項において同じ。）をした者（法人税法別表第一に掲げる法人その他の政令で定めるものを除く。）でその特定振替国債等の譲渡を受けた法人（同法第二条第八号に規定する人格のない社団等を含む。以下この条において同じ。）から国内においてその特定振替国債等の譲渡の対価の支払を受けるものは、その支払を受けるべき時までに、その者の氏名又は名称及び住所を当該譲渡を受けた法人（以下この項において「支払者」という。）に告知しなければならない。この場合において、その支払を受ける者は、当該支払者にその者の確認書類を提示しなければならないものとし、当該支払者は、当該告知された氏名又は名称及び住所を当該確認書類により確認しなければならないものとする。例文帳に追加

(17) A person (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act and any other persons specified by a Cabinet Order) who has transferred specified book-entry transfer national government bonds, etc. on or after April 1, 1999 (excluding the transfer made by way of book-entry transfer from the account pertaining to entries or records under the book-entry transfer system; hereinafter the same shall apply in this paragraph), and therefore receives, in Japan, payment of a consideration for the transfer of the specified book-entry transfer national government bonds, etc. from the corporation that has accepted the transfer of the specified book-entry transfer national government bonds, etc. (including an association or foundation without juridical personality prescribed in Article 2(viii) of the said Act; hereinafter the same shall apply in this Article) shall notify the corporation that has accepted the said transfer (hereinafter referred to in this paragraph as the "payer") of the person's name and address by the time the person is to receive payment. In this case, the person who receives payment shall present the person's identification document to the said payer, and the said payer shall confirm, by the said identification document, the person's name and address stated in the notification.  - 日本法令外国語訳データベースシステム

七　法第二百十四条第一項各号に掲げる者の区分に応じ当該各号に定める国内源泉所得がその者の国外にある住所、居所又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法の規定による申告を適正に行うため、その者が、当該国内源泉所得の支払を受ける都度、その者の国内において行う事業に係る事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百三十三条第一項第一号（非居住者が源泉徴収の免除の要件に該当しなくなつた場合の手続等）において「国内にある事務所等」という。）に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該国内にある事務所等においてこれらの事項をその帳簿に記録することが確実であると見込まれること。例文帳に追加

(vii) Where domestic source income specified in each item of Article 214(1) of the Act for the category of person listed in the relevant item is paid to the nonresident's domicile, residence, or office, place of business or any other place equivalent thereto located outside Japan, the nonresident is expected to, for the purpose of filing a proper return pursuant to the provision of the Act with regard to the relevant domestic source income, notify the office, place of business or any other place equivalent thereto pertaining to the business conducted by the nonresident in Japan (in the case where there are two or more such places, the principal one; hereinafter referred to as the "office, etc. located in Japan" in this item, paragraph (1)(ii) of the next Article, and Article 333(1)(i) (Procedures Required Where Nonresidents No Longer Satisfy the Requirements for Eligibility for Exemption from Withholding at Source)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters concerning the said domestic source income, and record these matters in his/her books at the said office, etc. located in Japan, without fail, on every occasion that he/she receives the domestic source income.  - 日本法令外国語訳データベースシステム

(a)「不均一分配株式」とは、一方の締約国の居住者である法人の株式で、その条件その他の取決め内容により、当該株式を所有する者が、当該条件その他の取決め内容が定められていないとした場合に比し、当該法人が他方の締約国において取得する所得の分配をより多く受ける権利を有するものをいう。(b)「公認の有価証券市場」とは、次のものをいう。(i)日本国の証券取引法（昭和二十三年法律第二十五号）に基づき設立された有価証券市場(ii)ナスダック市場及び合衆国の千九百三十四年証券取引法に基づき証券取引所として証券取引委員会に登録された有価証券市場(iii)その他の有価証券市場で両締約国の権限のある当局が合意するもの(c)「総所得」とは、一方の締約国の居住者がその事業から取得する総収入の額から当該収入を得るために直接に要した費用の額を差し引いた残額をいう。例文帳に追加

For the purposes of this Article: (a) the term “disproportionate class of shares” means any class of shares of a company that is a resident of a Contracting State which is subject to terms or other arrangements that entitle the holders of that class of shares to a portion of the income of the company derived from the other Contracting State that is larger than the portion such holders would receive absent such terms or arrangements; (b) the term “recognized stock exchange” means: (i) any stock exchange established under the terms of the Securities and Exchange Law(Law No. 25 of 1948) of Japan; (ii) the NASDAQ System and any stock exchange registered with the Securities and Exchange Commission as a national securities exchange under the Securities Exchange Act of 1934 of the United States; and (iii) any other stock exchange agreed upon by the competent authorities; and (c) the term “gross income” means the total revenues derived by a resident of a Contracting State from its business, less the direct costs of obtaining such revenues.  - 財務省

(2) 当該願書には日付を入れた上，1人又は2人以上の出願人又はそれらの者の代理人によって署名され，次の情報を含まなければならない。 (a) 特許を受けようとする宣言 (b) 明確かつ簡潔に発明の技術的命名を示すものであって空想的名称を含まない，発明の名称 (c) 1人又は2人以上の出願人の名称及び洗礼名，呼称又は商号，及び住所 (d) 委嘱する場合は，職業代理人の名称及び営業上の住所 (e) 庁の通信が送付されるべきルクセンブルク大公国領土内の郵送宛先 (f) 分割出願に関する場合は，その旨の表示及び原特許出願への言及 (g) 特許協力条約(PCT)に基づいて出願された国際出願を基礎とするルクセンブルク特許付与請求に関する場合は，その旨の表示及び当該国際出願への言及 (h) 欧州特許の変更請求に関する場合は，その旨の表示及び当該欧州特許への言及 (i) 法第14条(2)(b)に基づいて出願された新規特許出願に関する場合は，その旨の表示及び原出願への言及例文帳に追加

2. It should be dated and signed by theapplicant or applicants, or by their representative, and should include the following information: (a) a statement according to which a patent is sought; (b) the title of the invention, indicating in a clear and concise manner the technical designation of the invention without containing any whimsical appellation; (c) the name and given name, the designation or corporate name as well as the address of the applicant or applicants; (d) the name and the business address of the professional representative, if one is retained; (e) the postal address in the territory of the Grand-Duchy of Luxembourg to which the communications of the Service should be sent; (f) if it concerns a divisional application, its designation as such, as well as the references to the initial application; (g) if it concerns a request for grant of a Luxembourgian patent on the basis of an international application, filed under the Patent Cooperation Treaty (PCT), its designation as such, as well as the references to the international application; (h) if it concerns a request for conversion of an European patent application, its designation as such, as well as the references to the European patent application; (i) if it concerns a new patent application filed in accordance with Article 14, paragraph 2, letter (b) of the Law, itsdesignation as such, as well as the references to the initial application. - 特許庁

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

現在東京本館にある専門室は、本館2階に科学技術・経済情報室（科学技術及び経済社会関係の参考図書、科学技術関係の抄録・索引誌）と人文総合情報室（総記・人文科学分野の参考図書類、図書館・図書館情報学関係の主要雑誌等）、本館3階に古典籍資料室（貴重書、準貴重書、江戸期以前の和古書、清代以前の漢籍等）、本館4階に地図室（一枚ものの地図、住宅地図等）と憲政史料室（日本近現代政治史料、日本占領関係資料、日系移民関係資料）、新館1階に音楽・映像資料室（レコード、CD、ビデオ、DVD等）と電子資料室（CD-ROMなどの電子資料、電子ジャーナル等）、新館3階に議会官庁資料室（内外の議会会議録・議事資料、官公報、法令集、判例集、条約集、官庁刊行資料目録・要覧・年次報告、統計資料類、政府間国際機関刊行資料、法律・政治分野の参考図書等）、新館4階に新聞資料室（新聞の原紙、縮刷版・復刻版、マイクロフィルム、新聞切抜資料）、の計9室である。例文帳に追加

Nine special materials rooms are currently available in the Tokyo Main Library, as follows: the Business, Science and Technology Room (reference books on business and social science, science and technology; abstracts and indexes of science and technology) and the Humanities Room (reference books on general subjects and humanities; core journals of library and information science) on the second floor of the main building; the Rare Books and Old Materials Room (rare books, semi-rare books, Japanese old books up to the Edo period, Chinese old books up to the Qing dynasty, etc.) on the third floor of the main building; the Map Room (single-sheet maps and residential maps) and the Modern Japanese Political History Materials Room (Kensei-shiryoshitsu) (documents and microfilms related to modern Japanese political history, microfilms of GHQ documents and materials related to Japanese immigrants) on the fourth floor of the main building; the Audio-Visual Materials Room (phonograph records, CDs, DVDs, VHS tapes, etc.) and the Electronic Resources Room (electronic resources such as CD-ROMs, electronic journals, etc.) on the first floor of the Annex; the Parliamentary Documents and Official Publications Room (parliamentary documents, official gazettes, statutes, court reports and treaties of Japan and other countries, publication catalogues, directories, annual reports, statistics of Japanese and foreign government offices and publications of international organizations, reference books on law and politics, etc.) on the third floor of the Annex; and the Newspaper Reading Room (Newspapers (original, reduced and reprinted edition and microfilm), newspaper clippings) on the fourth floor of the Annex.  - Wikipedia日英京都関連文書対訳コーパス

２２　平成十一年四月一日以後に個人又は法人に対し国内において特定振替国債等の償還金又は利息の支払の取扱いをする者（当該支払の取扱いをする者が外国仲介業者である場合には、当該特定振替国債等に係る当該外国仲介業者の前項に規定する特定振替機関等とする。以下この項において「支払の取扱者」という。）は、その償還金又は利息の支払を受ける者の各人別に、その支払を受ける者の氏名又は名称及び住所、その支払をした特定振替国債等の償還金又は利息の額その他の財務省令で定める事項を記載した調書（次項から第二十五項までにおいて「特定振替国債等の償還金等の支払調書」という。）を、その支払をした日の属する年の翌年一月三十一日までに（政令で定めるところによりその支払の取扱者の営業所等でその償還金又は利息の支払事務を取り扱うものの所在地の所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、その支払をした日の属する月の翌月末日までに）、当該所轄税務署長に提出しなければならない。例文帳に追加

(22) Where a person handles, in Japan on or after April 1, 1999, payment of redemption money or interest on specified book-entry transfer national government bonds, etc. to an individual or corporation (hereinafter referred to in this paragraph as the "person in charge of handling payment"; in the case where the person who handles the said payment is a foreign intermediary, the person in charge of handling payment shall be the specified book-entry transfer institution, etc. prescribed in the preceding paragraph that is related to the said foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.), the person in charge of handling payment shall, for each person who receives payment of redemption money or interest, submit a report stating the name and address of the person who receives payment, the paid amount of redemption money or interest of the specified book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance (referred to in the next paragraph to paragraph (25) as a "report of payment of redemption money, etc. of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the business office, etc. of the person in charge of handling payment where the affairs for payment of redemption money, etc. are handled; hereinafter referred to in this paragraph as the "competent district director"), no later than January 31 of the year following the year that includes the day on which payment has been made (in the case where approval has been obtained from the competent district director pursuant to the provision of a Cabinet Order, submission shall be made no later than the last day of the month following the month that includes the day on which payment has been made).  - 日本法令外国語訳データベースシステム

１この条約の適用上、文脈により別に解釈すべき場合を除くほか、(a)「日本国」とは、地理的意味で用いる場合には、日本国の租税に関する法令が施行されているすべての領域（領海を含む。）及びその領域の外側に位置する区域であって、日本国が国際法に基づき主権的権利を有し、かつ、日本国の租税に関する法令が施行されているすべての区域（海底及びその下を含む。）をいう。(b)「オランダ」とは、オランダ王国のうちヨーロッパに位置する部分（領海及びその領海の外側に位置する区域であって、オランダが国際法に基づき管轄権又は主権的権利を行使する区域を含む。）をいう。(c)「一方の締約国」及び「他方の締約国」とは、文脈により、日本国又はオランダをいう。(d)「租税」とは、文脈により、日本国の租税又はオランダの租税をいう。(e)「者」には、個人、法人及び法人以外の団体を含む。(f)「法人」とは、法人格を有する団体又は租税に関し法人格を有する団体として取り扱われる団体をいう。(g)「企業」は、あらゆる事業の遂行について用いる。(h)「一方の締約国の企業」及び「他方の締約国の企業」とは、それぞれ一方の締約国の居住者が営む企業及び他方の締約国の居住者が営む企業をいう。「国際運輸」とは、一方の締約国の企業が運用する船舶又は航空機による運送（他方の締約国内の地点の間においてのみ運用される船舶又は航空機による運送を除く。）をいう。(j)「権限のある当局」とは、次の者をいう。(i)日本国については、財務大臣又は権限を与えられたその代理者(ii)オランダについては、財務大臣又は権限を与えられたその代理者(k)「国民」とは、次の者をいう。(i)日本国については、日本国の国籍を有するすべての個人、日本国の法令に基づいて設立され、又は組織されたすべての法人及び法人格を有しないが日本国の租税に関し日本国の法令に基づいて設立され、又は組織された法人として取り扱われるすべての団体(ii)オランダについては、オランダの国籍を有するすべての個人及びオランダにおいて施行されている法令によってその地位を与えられたすべての法人、組合又は団体(l)「事業」には、自由職業その他の独立の性格を有する活動を含む。(m)「年金基金」とは、次の(i)から(iii)までに掲げる要件を満たす者をいう。(i)一方の締約国の法令に基づいて設立され、かつ、規制されること。(ii)主として、老齢年金、障害年金若しくは遺族年金、退職手当その他これらに類する報酬を管理し、若しくは給付すること又は他の年金基金の利益のために所得を取得することを目的として運営されること。(iii) (ii)に規定する活動に関して取得する所得につき当該一方の締約国において租税を免除されること。例文帳に追加

1. For the purposes of this Convention, unless the context otherwise requires: a) the term “Japan”, when used in a geographical sense, means all the territory of Japan, including its territorial sea, in which the laws relating to Japanese tax are in force, and all the area beyond its territorial sea, including the seabed and subsoil thereof, over which Japan has sovereign rights in accordance with international law and in which the laws relating to Japanese tax are in force; b) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe, including its territorial sea and any area beyond the territorial sea within which the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights; c) the terms “a Contracting State” and “the other Contracting State” mean Japan or the Netherlands, as the context requires; d) the term “tax” means Japanese tax or Netherlands tax, as the context requires; e) the term “person” includes an individual, a company and any other body of persons; f) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; g) the term “enterprise” applies to the carrying on of any business; h) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; i) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; j) the term “competent authority” means: (i) in the case of Japan, the Minister of Finance or his authorised representative; and (ii) in the case of the Netherlands, the Minister of Finance or his authorised representative; k) the term “national” means: (i) in the case of Japan, any individual possessing the nationality of Japan, any juridical person created or organised under the laws of Japan and any organisation without juridical personality treated for the purposes of Japanese tax as a juridical person created or organised under the laws of Japan; and (ii) in the case of the Netherlands, any individual possessing the nationality of the Netherlands and any legal person, partnership or association deriving its status as such from the laws in force in the Netherlands; l) the term “business” includes the performance of professional services and of other activities of an independent character; and m) the term “pension fund” means any person that: (i) is established and regulated as such under the laws of a Contracting State; (ii) is operated principally to administer or provide old age, disability or survivor’s pensions, retirement benefits or other similar remuneration or to earn income for the benefit of other pension funds; and (iii) is exempt from tax in that Contracting State with respect to income derived from the activities described in clause (ii).  - 財務省

９　非居住者又は外国法人（第一項第一号、第三号又は第四号に掲げる者を除く。以下この項において同じ。）が、法第五条の二第九項（同条第十二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。）の規定によりされた確認（以下この項において「振替国債等に係る確認」という。）に係る振替記載等に係る口座において平成十一年四月一日以後最初に短期国債等（法第四十一条の十二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特定短期公社債に該当するもの並びに同条第十二項に規定する分離元本振替国債及び分離利息振替国債をいう。）の振替記載等を受ける場合には、当該振替記載等については、当該振替国債等に係る確認に係る法第五条の二第一項第一号イの規定による同号イの振替国債非課税適用申告書の提出（同条第十項の規定による同項の申告書の提出を含む。）又は同条第一項第二号イの規定による同号イの振替地方債非課税適用申告書の提出（同条第十一項の規定による同項の申告書の提出を含む。）をもつて法第四十一条の十二第十二項の規定による同項の告知書の提出（第四項の規定による同項の書類の提出を含む。）があつたものと、当該振替国債等に係る確認に係る法第五条の二第九項の規定による同項の政令で定める書類の提示をもつて法第四十一条の十二第十二項の規定（第五項の規定を含む。）による確認書類の提示があつたものと、当該振替国債等に係る確認をもつて第六項の規定による確認（第七項の規定による同項の書類の提出を含む。）があつたものと、それぞれみなす。ただし、同条第十二項の告知書又は第四項の書類に記載すべき氏名又は名称及び住所が当該振替国債等に係る確認がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。例文帳に追加

(9) Where a nonresident or foreign corporation (excluding those listed in paragraph (1)(i), (iii), or (iv); hereinafter the same shall apply in this paragraph) makes entries or records under the book-entry transfer system for short-term national government bonds, etc. (meaning national government bonds listed in Article 41-12(9)(i) to (viii) of the Act which fall under the category of specified short-term government or company bonds and principal-only book-entry transfer national government bonds and coupon-only book-entry transfer national government bonds prescribed in paragraph (12) of the said Article) for the first time on or after April 1, 1999 in the account pertaining to entries or records under the book-entry transfer system that has gone through the confirmation pursuant to the provision of Article 5-2(9) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article; hereinafter the same shall apply in this paragraph) (hereinafter such confirmation shall be referred to as a "confirmation pertaining to book-entry transfer national government bonds, etc." in this paragraph), with regard to the said entries or records under the book-entry transfer system, it shall be deemed that the submission of a written notice set forth in Article 41-12(12) of the Act under the provisions of the said paragraph (including the submission of the document set forth in paragraph (4) under the provisions of the said paragraph) has been made by the submission of a written application for tax exemption of book-entry transfer national government bonds set forth in Article 5-2(1)(i)(a) of the Act under the provisions of (a) of the said item (including the submission of a written application set forth in paragraph (10) of the said Article under the provisions of the said paragraph) or the submission of a written application for tax exemption of book-entry transfer local government bonds set forth in Article 5(1)(ii)(a) of the Act under the provisions of (a) of the said item (including the submission of a written application set forth in paragraph (11) of the said Article under the provisions of the said paragraph) for the said confirmation pertaining to book-entry transfer national government bonds, etc., that the presentation of the identification documents under the provisions of Article 41-12(12) of the Act (including the provisions of paragraph (5)) has been made by the presentation of the documents specified by a Cabinet Order set forth in Article 5-2(9) of the Act under the provisions of the said paragraph for the said confirmation pertaining to book-entry transfer national government bonds, etc., and that the confirmation under the provisions of paragraph (6) (including the submission of the documents set forth in paragraph (7) under the provisions of the said paragraph) has been provided by the said confirmation pertaining to book-entry transfer national government bonds, etc.; provided, however, that this shall not apply when the name and address to be entered in a written notice set forth in Article 41-12(12) of the Act or the document set forth in paragraph (4) are inconsistent with the name and address of the said nonresident or foreign corporation for which the said confirmation pertaining to book-entry transfer national government bonds, etc. has been provided.  - 日本法令外国語訳データベースシステム

一方の締約国の居住者が次の(a)から(g)までに掲げる者のいずれかに該当する場合には、当該一方の締約国の居住者は、各課税年度又は賦課年度において適格者とする。(a)個人(b)適格政府機関(c)法人（その主たる種類の株式が、７(c)(i)又は(ii)に規定する公認の有価証券市場に上場され若しくは登 録され、又は当該公認の有価証券市場において取引が認められ、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。）(d)個人又は法人以外の者（その主たる種類の持分証券が、７(c)(i)又は(ii)に規定する公認の有価証券市場に上場され若しくは登録され、又は当該公認の有価証券市場において取引が認められ、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。）(e)第四条１(b)又は(c)に規定する者（同条１(b)に規定する者にあっては、当該課税年度又は賦課年度の直前の課税年度又は賦課年度の終了の日においてその受益者、構成員又は参加者の五十パーセントを超えるものがいずれかの締約国の居住者である個人である年金基金又は年金計画に限る。）(f)個人以外の者（(a)から(e)までに掲げる適格者であるいずれかの締約国の居住者が、議決権の五十パーセント以上に相当する株式その他の受益に関する持分を直接又は間接に所有する場合に限る。）(g)信託財産又は信託財産の受託者（次の(i)又は(ii)に掲げる者が、当該信託財産の受益に関する持分の五十パーセント以上を直接又は間接に所有する場合に限る。）(i)(a)から(e)までに掲げる適格者(ii)７(e)(i)に規定する同等受益者例文帳に追加

A resident of a Contracting State is a qualified person for a taxable year or chargeable period only if such resident is either: (a) an individual; (b) a qualified governmental entity; (c) a company if the principal class of its shares is listed, registered or admitted to dealings on a recognised stock exchange specified in clause (i) or (ii) of subparagraph (c) of paragraph 7 of this Article and is regularly traded on one or more recognised stock exchanges; (d) a person other than an individual or a company if the principal class of units in that person is listed, registered or admitted to dealings on a recognised stock exchange specified in clause (i) or (ii) of subparagraph (c) of paragraph 7 of this Article and is regularly traded on one or more recognised stock exchanges; (e) a person described in subparagraph (b) or (c) of paragraph 1 of Article 4 of this Convention, provided that in the case of a person described in subparagraph (b) of that paragraph as of the end of the prior taxable year or chargeable period more than 50 per cent of the person’s beneficiaries, members or participants are individuals who are residents of either Contracting State; (f) a person other than an individual if residents of either Contracting State that are qualified persons by reason of subparagraphs (a), (b), (c), (d) or (e) of this paragraph own, directly or indirectly, shares or other beneficial interests representing at least 50 per cent of the voting power of the person; or (g) a trust or trustee of a trust in their capacity as such if at least 50 per cent of the beneficial interests in the trust is held, directly or indirectly, by persons who are either: (i) qualified persons by reason of subparagraphs(a), (b), (c), (d) or (e) of this paragraph; or (ii) equivalent beneficiaries as defined in clause (i) of subparagraph (e) of paragraph7 of this Article.  - 財務省

１０　振替国債非課税適用申告書を提出した者が、その提出後、当該振替国債非課税適用申告書に記載した氏名若しくは名称又は住所の変更をした場合には、その者は、その変更をした日以後最初に当該振替国債非課税適用申告書を提出した特定振替機関等又は適格外国仲介業者から振替記載等を受けている振替国債の利子の支払を受けるべき日の前日までに、その変更をした後のその者の氏名又は名称及び住所その他の財務省令で定める事項を記載した申告書を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替国債の振替記載等に係る他の特定間接口座管理機関）及び当該振替国債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この項において同じ。）を経由し、又は当該適格外国仲介業者（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替国債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替国債の振替記載等に係る外国間接口座管理機関）及び当該振替国債の振替記載等に係る特定振替機関等を経由して第一項第一号イに規定する税務署長に提出しなければならない。この場合において、当該申告書を提出しなかつたときは、その該当することとなつた日以後に支払を受ける当該振替国債の利子については、同項の規定は、適用しない。例文帳に追加

(10) Where a person who has submitted a written application for tax exemption of book-entry transfer national government bonds has, after submission, changed the name or address initially stated in the said written application for tax exemption of book-entry transfer national government bonds, the person shall, no later than the day preceding the day on which the person is to receive, for the first time since the date of change, payment of interest on the book-entry transfer national government bonds for which the person made entries or records under the book-entry transfer system through the specified book-entry transfer institution, etc. or qualified foreign intermediary to which the person submitted the said written application for tax exemption of book-entry transfer national government bonds, submit a written application stating the person's new name or address and any other matters specified by an Ordinance of the Ministry of Finance, to the district director prescribed in paragraph (1)(i)(a), via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this paragraph), or via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds. In this case, where the person has failed to submit the said written application, the provision of paragraph (1) shall not apply to interest on the said book-entry transfer national government bonds to be received by the person on or after the day on which the change has been made.  - 日本法令外国語訳データベースシステム

１１　振替地方債非課税適用申告書を提出した者が、その提出後、当該振替地方債非課税適用申告書に記載した氏名若しくは名称又は住所の変更をした場合には、その者は、その変更をした日以後最初に当該振替地方債非課税適用申告書を提出した特定振替機関等又は適格外国仲介業者から振替記載等を受けている振替地方債の利子の支払を受けるべき日の前日までに、その変更をした後のその者の氏名又は名称及び住所その他の財務省令で定める事項を記載した申告書を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替地方債の振替記載等に係る他の特定間接口座管理機関）及び当該振替地方債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この項において同じ。）及び当該利子の支払をする者を経由し、又は当該適格外国仲介業者（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替地方債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替地方債の振替記載等に係る外国間接口座管理機関）及び当該振替地方債の振替記載等に係る特定振替機関等並びに当該利子の支払をする者を経由して第一項第二号イに規定する税務署長に提出しなければならない。この場合において、当該申告書を提出しなかつたときは、その該当することとなつた日以後に支払を受ける当該振替地方債の利子については、同項の規定は、適用しない。例文帳に追加

(11) Where a person who submitted a written application for tax exemption of book-entry transfer local government bonds has, after submission, changed the name or address initially stated in the said written application for tax exemption of book-entry transfer local government bonds, the person shall, no later than the day preceding the day on which the person is to receive, for the first time since the date of change, payment of interest on the book-entry transfer local government bonds for which the person made entries or records under the book-entry transfer system through the specified book-entry transfer institution, etc. or qualified foreign intermediary to which the person submitted the said written application for tax exemption of book-entry transfer local government bonds, submit a written application stating the person's new name or address and any other matters specified by an Ordinance of the Ministry of Finance, to the district director prescribed in paragraph (1)(ii)(a), via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this paragraph) and the person who pays the said interest, or via [1] the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] the person who pays the said interest. In this case, where the person has failed to submit the said written application, the provision of paragraph (1) shall not apply to interest on the said book-entry transfer local government bonds to be received by the person on or after the day on which the change has been made.  - 日本法令外国語訳データベースシステム

これらの者は次に掲げる条件を満たしていなければならない。ベルギー人であり，ベルギーの居住者でなければならない。少なくとも年齢25歳以上でなければならない。禁止され又は保護の下にある者であってはならない。刑法第31条から第34条までの意味における禁止状態にあってはならず，また，有罪判決を受けた者及び破産者のうちの一定の者に対し，一定の職務，職業又は活動に従事することを禁じており，また，商業裁判所に当該禁止を宣告する権限を付与している1962年3月14日法律，1972年3月16日法律及び1978年8月4日法律で改正された1934年10月24日勅令第22号に規定されている犯罪について，ベルギー又は外国で有罪の判決を受けた者であってはならない。ベルギーの大学卒業証書又は少なくとも4年間，科学，技術若しくは法律を研究した後に交付されるベルギーの長期型高等教育の卒業証書を保有していなければならない。上記と同一の学科を最低4年間研究した後に外国で発行された卒業証書は，予めベルギーの関連機関によってその同等性が承認されていることを条件として，許可されるものとする。国王の定める期間及び条件の下で，特許の分野の活動に従事していなければならない。(6)にいう活動の終了後遅くとも2年以内に，工業所有権の科目，主として特許に関して，第61条に述べる委員会の試験を合格していなければならない。例文帳に追加

They must satisfy the following conditions: they must be Belgian and must be resident in Belgium; they must be at least 25 years old; they must not be prohibited or placed under guardianship; they must neither be in a state of prohibition within the meaning of Articles 31 to 34 of the Penal Code nor have been convicted in Belgium or abroad of any of the offenses specified in Royal Decree No. 22 of October 24, 1934, prohibiting certain convicted persons and bankrupts from exercising certain offices, professions or activities and giving the commercial courts authority to pronounce on such prohibitions, as amended by the Laws of March 14, 1962, March 16, 1972, and August 4, 1978; they must hold a Belgian diploma of university education or a Belgian diploma of higher education of the long type issued after at least four years of study in a scientific, technical or legal discipline; Diplomas issued abroad after at least four years of study, in the same disciplines, shall be authorized subject to their equivalence having been recognized beforehand by the relevant Belgian authorities; they must have exercised an activity in the field of patents for a period of time and subject to conditions laid down by the King; they must have passed an examination before the Commission referred to in Article 61 on the subject of industrial property, principally as regards patents, within two years at the latest of terminating the activities referred to in of this paragraph.  - 特許庁