「日住」に関連した英語例文の一覧と使い方(41ページ目) - Weblio英語例文検索

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

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

２　施設介護サービス費の額は、施設サービスの種類ごとに、要介護状態区分、当該施設サービスの種類に係る指定施設サービス等を行う介護保険施設の所在する地域等を勘案して算定される当該指定施設サービス等に要する平均的な費用（食事の提供に要する費用、居住に要する費用その他の日常生活に要する費用として厚生労働省令で定める費用を除く。）の額を勘案して厚生労働大臣が定める基準により算定した費用の額（その額が現に当該指定施設サービス等に要した費用の額を超えるときは、当該現に指定施設サービス等に要した費用の額とする。）の百分の九十に相当する額とする。例文帳に追加

(2) The amount of allowance for Long-Term Care Facility Service shall be 90 percent of the amount of expenses calculated by type of Facility Service with standards as prescribed by the Minister of Health, Labour, and Welfare after considering the average expenses (excluding the expenses necessary to provide meals, residence, and other necessary expenses for daily life as determined by an Ordinance of the Ministry of Health, Labour, and Welfare; the same shall apply hereinafter in this Article) necessary for the Designated Facility Service, etc., that are calculated by considering the categories of Condition of Need for Long-Term Care, the area where the Facility Covered by Long-Term Care Insurance that provides the Designated Facility Service, etc., pertaining to the type of said Facility Service is located, etc. (in a case when said calculated amount exceeds the actual expenses necessary for the Designated Facility Service, etc., the amount of Allowance for Long-Term Care Facility Service shall be the actual expenses necessary for said Designated Facility Service, etc.).  - 日本法令外国語訳データベースシステム

一　当該市町村が、その住民が日常生活を営んでいる地域として、地理的条件、人口、交通事情その他の社会的条件、介護給付等対象サービスを提供するための施設の整備の状況その他の条件を総合的に勘案して定める区域ごとの当該区域における各年度の認知症対応型共同生活介護、地域密着型特定施設入居者生活介護及び地域密着型介護老人福祉施設入所者生活介護に係る必要利用定員総数その他の介護給付等対象サービスの種類ごとの量の見込み並びにその見込量の確保のための方策例文帳に追加

(i) the total of the necessary fixed number of persons that utilize Communal Daily Long-Term Care for A Dementia Patient, Daily Life Long-Term Care for A Person Admitted to A Community-Based Specified Facility, and Admission to A Community-Based Facility for Preventive Daily Long-Term Care of the Elderly Covered by Public Aid, said prospective numbers by type of Service Covered by Long-Term Care Benefits, etc., and measures to secure said prospective numbers for each fiscal year by each area that is specified by said Municipality by comprehensively taking into consideration geographical conditions, population, transportation, other social conditions, status of facility conditions for providing Service Covered by Long-Term Care Benefits, etc., and other conditions within the area where said residents live their daily life;  - 日本法令外国語訳データベースシステム

３　弁理士は、前二項に規定する業務のほか、弁理士の名称を用いて、他人の求めに応じ、特許、実用新案、意匠、商標、回路配置若しくは著作物に関する権利若しくは技術上の秘密の売買契約、通常実施権の許諾に関する契約その他の契約の締結の代理若しくは媒介を行い、若しくはこれらに関する相談に応じ、又は外国の行政官庁若しくはこれに準ずる機関に対する特許、実用新案、意匠若しくは商標に関する権利に関する手続（日本国内に住所又は居所（法人にあっては、営業所）を有する者が行うものに限る。）に関する資料の作成その他の事務を行うことを業とすることができる。ただし、他の法律においてその業務を行うことが制限されている事項については、この限りでない。例文帳に追加

(3) In addition to what is provided for in the preceding two paragraphs, a patent attorney may, using the name of a patent attorney and in response to the request of others, also engage in the business of agency or mediation with regard to concluding contracts for selling any rights or technological secrets, or non-exclusive licensing or other contracts relating to patents, utility models, designs, trademarks, circuit layouts or works, the provision of consulting service with regard to such matters, or the preparation of materials or handling other affairs concerning procedures related to any rights pertinent to patents, utility models, designs or trademarks with any foreign administrative authorities or equivalent organizations (provided, however, that such procedures are limited to those to be performed by a party having a domicile or residence (or business office in case of a judicial person) in Japan); provided, however, that this shall not apply to any matters regarding which doing business is restricted by any other Acts.  - 日本法令外国語訳データベースシステム

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

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

第百四十四条の十四　新設合併消滅株式会社商品取引所は、前条第一項の株主総会の決議の日から二週間以内に、その株主及び登録株式質権者（会社法第百四十九条第一項に規定する登録株式質権者をいう。）並びにその新株予約権者及び登録新株予約権質権者（同法第二百七十条第一項に規定する登録新株予約権質権者をいう。）に対し、新設合併をする旨並びに他の新設合併消滅商品取引所及び新設合併設立株式会社商品取引所の名称又は商号及び住所を通知しなければならない。例文帳に追加

Article 144-14 (1) A Incorporated Commodity Exchange Dissolved in a Consolidation-Type Merger shall notify its shareholders and Registered Pledgees of Shares (which means registered pledgees of shares prescribed in Article 149, paragraph (1) of the Companies Act) as well as holders of rights to subscribe for new shares and Registered Pledgees of Rights to Subscribe for New Shares (which means registered pledgees of rights to subscribe for new shares prescribed in Article 270, paragraph (1) of the same Act) of the occurrence of a Consolidation-Type Merger and the names or trade names and addresses of the other Commodity Exchange Dissolved in a Consolidation-Type Merger and the Incorporated Commodity Exchange Established by a Consolidation-Type Merger, within two weeks from the day of the resolution of the general meeting of shareholders set forth in paragraph (1)of the preceding Article.  - 日本法令外国語訳データベースシステム

第七条　外国人は、紛失、盗難又は滅失により登録証明書を失つた場合には、その事実を知つたときから十四日以内に、その居住地の市町村の長に対し、次に掲げる書類及び写真を提出して、登録証明書の再交付を申請しなければならない。入管法第二十六条の規定による再入国の許可を受けて出国した者が再入国をし、又は入管法第六十一条の二の十二の規定による難民旅行証明書の交付を受けて出国した者が当該難民旅行証明書により入国した際、紛失、盗難又は滅失以外の事由により登録証明書を所持していない場合においても、同様とする。例文帳に追加

Article 7 (1) In cases where the alien has lost his/her registration certificate due to loss, theft, robbery or destruction, he/she shall apply for reissuance of the registration certificate, submitting the documents and photographs specified in the following items to the mayor or head of the city, town or village where he/she resides within 14 days of the day upon which he/she became aware of such fact. The same shall apply to cases where an alien who departed from Japan with the re-entry permission under Article 26 of the Immigration Control Act re-entered Japan or an alien who departed from Japan with the refugee travel document under Article 61-2-12 of the Immigration Control Act entered Japan with the refugee travel document concerned without possessing his/her registration certificate for reasons other than loss, theft, robbery or destruction:  - 日本法令外国語訳データベースシステム

２　外国人は、登録原票の記載事項のうち、第四条第一項第七号、第十号、第十一号又は第十六号から第十九号までに掲げる事項に変更を生じた場合には、第六条第一項、第六条の二第一項若しくは第二項、第七条第一項、第八条第一項若しくは第二項、前項、次条第一項、第九条の三第一項又は第十一条第一項若しくは第二項の申請のうち当該変更を生じた日後における最初の申請をする時までに、その居住地の市町村の長に対し、変更登録申請書及びその変更を生じたことを証する文書を提出して、その記載事項の変更の登録を申請しなければならない。例文帳に追加

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

２　第四十二条第二項から第四項までの規定は、前項の申請について準用する。この場合において、同条第二項中「一葉」とあるのは「一葉（学科試験全科目免除申請者を除く。）」と、同条第三項中「写真一葉及び第四十七条の文書の写し」とあるのは「第四十七条の文書の写し」と、同条第四項中「戸籍抄本若しくは戸籍記載事項証明書又は本籍の記載のある住民票の写し（外国人にあつては、国籍、氏名、出生の年月日及び性別を証する本国領事官の証明書（本国領事官の証明書を提出できない者にあつては、権限ある機関が発行するこれらの事項を証明する書類）。以下同じ。）及び別表第二に掲げる飛行経歴その他の経歴」とあるのは「別表第二に掲げる飛行経歴その他の経歴」と読み替えるものとする。例文帳に追加

(2) The provisions of Article 42 paragraphs (2) to (4) shall be applied mutatis mutandis pursuant to the application of the preceding paragraph. In this case, "one copy" in paragraph (2) of the Article shall be deemed to be replaced with "one copy (except for the applicant for exemption from all theory examination subjects)", "one copy of photograph and a photocopy of the document pursuant to Article 47" in paragraph (3) of the same Article shall be deemed to be replaced with "a copy of the document pursuant to Article 47", and "the abstract of his/her family register or a certificate of entry in his/her family register or a copy of the resident register which states his/her permanent domicile (or in the case of a foreigner, a certificate from a consul of his/her country which certifies his/her nationality, full name, date of birth and sex (in the case of a person who is unable to submit a certificate from a consul from his/her country, a document which certifies those matters issued by a competent authority), also applicable hereafter), and a document which proves that the applicant possesses the flight and other aeronautical experience as listed in Appended Table 2" in paragraph (4) of the Article shall be deemed to be replaced with "flight and other aeronautical experience listed in Appended Table 2".  - 日本法令外国語訳データベースシステム

１１　保管支払取扱者は、その保管の委託を受けている特定民間国外債につきその利子の支払をする者に対し通知をした利子受領者情報（法第六条第七項第一号に掲げる場合に該当する旨の通知に係るものに限る。以下この項において同じ。）に係る利子の交付を受けた日後に当該特定民間国外債の利子の交付を受ける場合において、その交付を受ける利子（法第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。）の支払を受けるべき者がすべて非居住者又は外国法人であることの確認をしたときは、その交付を受ける利子に係る利子受領者情報の通知を省略することができる。例文帳に追加

(11) Where a person in charge of handling custody and payment receives the delivery of interest on specified foreign-issued company bonds, of which the person is entrusted with custody, on or after the day on which the person has received the delivery of interest pertaining to the interest recipient information of which the said person gave a notice to the person who pays interest on the said specified foreign-issued company bonds (limited to such information provided in the notice stating to the effect that Article 6(7)(i) of the Act shall apply; hereinafter the same shall apply in this paragraph), if the person in charge of handling custody and payment has confirmed that all persons who are to receive payment of the interest (excluding interest subject to the provisions of Article 3-3(3) or (6) of the Act; hereinafter the same shall apply in this paragraph) to be delivered thereto fall under the category of nonresidents or foreign corporations, the said person in charge of handling custody and payment may omit to give a notice of interest recipient information pertaining to the interest to be delivered thereto.  - 日本法令外国語訳データベースシステム

一　当該特定外国子会社等が当該各事業年度において当該居住者に係る他の特定外国子会社等（以下この号において「他の特定外国子会社等」という。）から受ける剰余金の配当等の額（法第四十条の五第一項第二号に定める金額を含む。以下この項において「配当等の額」という。）が当該他の特定外国子会社等の当該配当等の額の支払に係る基準日の属する事業年度（以下この項において「基準事業年度」という。）の配当可能金額のうち当該特定外国子会社等の出資対応配当可能金額を超えない場合であつて、当該基準事業年度が法第四十条の四第一項に規定する課税対象留保金額（以下この節において「課税対象留保金額」という。）の生ずる事業年度である場合　当該配当等の額例文帳に追加

(i) Where the amount of a dividend of surplus, etc. that the said specified foreign subsidiary company, etc. receives from any other specified foreign subsidiary company, etc. related to the said resident (hereinafter referred to as the "other specified foreign subsidiary company, etc." in this item) in the relevant business year (such amount shall include the amount specified in Article 40-5(1)(ii) of the Act; hereinafter referred to as the "amount of a dividend, etc." in this paragraph) does not exceed the amount of a dividend payable corresponding to the capital contributions by the said specified foreign subsidiary company, etc. ouf of the total amount of dividends payable by the said other specified foreign subsidiary company, etc. in the business year including the base date for paying the said dividend, etc. (hereinafter referred to as the "base business year" in this paragraph) and the said base business year is the business year during which the taxable retained income prescribed in Article 40-4(1) of the Act (hereinafter referred to as the "taxable retained income" in this Section) arises: The amount of the said dividend, etc.  - 日本法令外国語訳データベースシステム

２２　保管支払取扱者は、その保管の委託を受けている特定民間国外債につきその利子の支払をする者に対し通知をした利子受領者情報（法第六条第七項第一号に掲げる場合に該当する旨の通知に係るものに限る。以下この項において同じ。）に係る利子の交付を受けた日後に当該特定民間国外債の利子の交付を受ける場合において、その交付を受ける利子（法第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。）の支払を受けるべき者がすべて非居住者又は外国法人であることの確認をしたときは、その交付を受ける利子に係る利子受領者情報の通知を省略することができる。例文帳に追加

(22) Where a person in charge of handling custody and payment receives the delivery of interest from specified foreign private bonds, of which the person is entrusted with custody, on or after the day on which the person has received the delivery of interest pertaining to the interest recipient information of which said person gave notice to the person who pays interest from said specified foreign private bonds (limited to such information provided in the notice stating to the effect that Article 6, paragraph (7), item (i) of the Act shall apply; hereinafter the same shall apply in this paragraph), if the person in charge of handling custody and payment has confirmed that all persons who are to receive payment of the interest (excluding interest subject to the provisions of Article 3-3, paragraph (3) or paragraph (6) of the Act; hereinafter the same shall apply in this paragraph) to be delivered thereto fall under the category of nonresidents or foreign corporations, said person in charge of handling custody and payment may omit giving notice of the interest recipient information for the interest to be delivered thereto.  - 日本法令外国語訳データベースシステム

第九条　日本国内に住所又は居所（法人にあつては、営業所）を有する者であつて手続をするものの委任による代理人は、特別の授権を得なければ、特許出願の変更、放棄若しくは取下げ、特許権の存続期間の延長登録の出願の取下げ、請求、申請若しくは申立ての取下げ、第四十一条第一項の優先権の主張若しくはその取下げ、第四十六条の二第一項の規定による実用新案登録に基づく特許出願、出願公開の請求、拒絶査定不服審判の請求、特許権の放棄又は復代理人の選任をすることができない。例文帳に追加

Article 9 An agent of a person domiciled or resident in Japan (or, in the case of a juridical person, with a business office) and who is undertaking a procedure shall not, unless expressly so empowered, convert, waive or withdraw a patent application, withdraw an application for registration of extension of the duration of a patent right, withdraw a request, application or motion, make or withdraw a priority claim under Article 41(1), file a patent application based on a registration of a utility model in accordance with Article 46-2(1), file a request for laying open of an application, file a request for a trial against an examiner's decision of refusal, waive a patent right or appoint a subagent.  - 日本法令外国語訳データベースシステム

十三　区域区分に関する都市計画が決定され、又は当該都市計画を変更して市街化調整区域が拡張された際、自己の居住若しくは業務の用に供する建築物を建築し、又は自己の業務の用に供する第一種特定工作物を建設する目的で土地又は土地の利用に関する所有権以外の権利を有していた者で、当該都市計画の決定又は変更の日から起算して六月以内に国土交通省令で定める事項を都道府県知事に届け出たものが、当該目的に従つて、当該土地に関する権利の行使として行う開発行為（政令で定める期間内に行うものに限る。）例文帳に追加

(xiii) Development activities executed as the exercise of right concerning the relevant land by persons who, at the time when city plans concerning urbanization control areas are fixed or when the urbanization control areas are expanded by changing the relevant city plans, had land or held rights other than ownership concerning the use of land for the purpose of building buildings for own dwelling or business or of constructing Category 1 special structures for own business and who had notified prefectural governors of such matters as specified by the Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism within six months counting from the date of the decision or change of the relevant city plans in accordance with such purpose (which shall be limited to development activities executed within the period specified by Cabinet Order).  - 日本法令外国語訳データベースシステム

ところが、例えば住宅、これは1例昨日申し上げたのですけれども、公共事業が昔のようには潤沢にはない。自由民主党政権が最後にこの公共事業をある意味で大盤振る舞いしましたが、それの効果がだんだん切れつつある中で中小企業円滑化法案を出しましたので、何とか生き長らえてきたが、やっぱり今コンサルタント機能というのを言いましたが、もうかつてのように公共事業が非常に増額されるということは、基本的にどの政党が政権をとりましても、今900兆（円）の借金、国債があるときに、私はそうフィージブルな、実現可能な政策だとは思っておりません。例文帳に追加

That being the case, the volume of public works is, as is evident from the state of the housing construction sector, for example, no longer as plentiful as in the past. Thanks to the SME Financing Facilitation Act, which was enacted when the effect of the largesse, in a sense, given by the LDP administration in its last days was gradually running out, the construction industry has managed to survive. Given the nation's debt that now amounts to 9 trillion (yen), however, I believe that no matter which political party takes the reins, it would just not be feasible to go with any policy measure involving a large increase in public works spending at the levels seen in the past.  - 金融庁

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

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

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

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

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

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

(1)(a)にいう登録簿には，各登録商標に関して次を開示しなければならない。 (a) 登録日 (b) 登録出願の要約 (c) 出願時又はその後に提出された一切の書類であり，商標の権利に影響を与えるものの要約 (d) 各更新記録の詳細 (e) 名称及び住所の各変更の詳細，及び (f) 本法律又は規則により当該登録簿に記入が必要とされているその他の事項 第27条 不公正競争法に基づく登録簿 (1) 1952年カナダ改正法律第274章である不公正競争法に基づいて備えられる登録簿は，本法律に基づいて備えられる登録簿の一部をなし，かつ，第44条(2)に従うことを条件として，これに記入される如何なる事項も，その記入時において有効であった法律に従って適正に記入されたときは，その記入が本法律に従って適正にされなかった虞があるという理由のみによって抹消又は補正されることはない。例文帳に追加

The register referred to in paragraph (1)(a) shall show, with reference to each registered trade-mark, the following: (a) the date of registration. (b) a summary of the application for registration. (c) a summary of all documents deposited with the application or subsequently thereto and affecting the rights to the trade-mark. (d) particulars of each renewal. (e) particulars of each change of name and address. and (f) such other particulars as this Act or the regulations require to be entered thereon.  - 特許庁

商標の最後の登録の期間満了前1月以上かつ 3月以下の日付で，所定の手数料と共に様式 TM-12による登録の更新申請を受領していないときは，登録官は，登録所有者又は共同登録商標の場合は各共同登録所有者及び若しあれば各登録使用者に対して，それらの者の登録簿に記載されたインドにおける主営業所の住所宛てに，又は当該登録所有者若しくは登録使用者がインドにおける主営業所を有していないときは登録簿に記載されたインドにおける送達宛先に，様式O-3による書面をもって，期間満了が現に近接していることを通知しなければならない。例文帳に追加

At a date not less than one month and not more than three months before the expiration of the last registration of a trade mark, if no application in Form TM-12 for renewal of the registration together with the prescribed fee has been received, the Registrar shall notify the registered proprietor or in the case of a jointly registered trade mark each of the joint registered proprietors and each registered user, if any, in writing in Form O-3 of the approaching expiration at the address of their respective principal places of business in India as entered in the register or where such registered proprietor or registered user has no principal place of business in India at his address for service in India entered in the Register. - 特許庁

第60条に拘らず，ベルギー又は欧州共同体加盟国に居住する自然人であって，本条の施行日前に，ベルギーにおいて最低5年間，慣習的に，かつ満足すべき方法で，特許の分野での独立的代理人として，又は企業の特許部を所管する者として，又は前記の者の1人についての特許の分野における有資格の協力者として活動したことを証明できる者は，その請求により，及び[3]にいう委員会の意見に従い，第60条[1](2)から(4)までに規定する条件以外の登録条件を満たすことなしに，大臣によって職業的代理人登録簿に登録されることをもとめることができる。例文帳に追加

Notwithstanding Article 60, any natural person residing in Belgium or in a Member State of the European Communities who can prove that, prior to the date of entry into force of the present Article, he had acted in Belgium in an habitual and satisfactory manner for at least five years as an independent representative in the field of patents, as the person responsible for the patent department of an enterprise or as the qualified collaborator in the field of patents of one of the above-mentioned persons, may, at his request and following the opinion of the Commission under paragraph 3 of this Article, be entered by the Minister in the Register of Professional Representatives without having to meet entry conditions other than those laid down by Article 60.1.to (4).  - 特許庁

ベルギー又は欧州共同体加盟国の居住者である自然人であって，本条の施行日前に，外国で慣習的，かつ満足すべき方法で，次の者として活動を行っていたことを証明できる者は，当該活動の内，最大2年までは，それをベルギーにおいて行っていたものと認めることができる。欧州共同体加盟国の中央工業所有権官庁が承認する特許の分野での独立的代理人，欧州共同体加盟国に設立された企業の特許部を所管する者，前記の者の1人についての特許の分野における有資格の協力者，又はベルギーを当事国とする国際協定の結果として設立された政府機関の特許事項責任者。例文帳に追加

Any natural person resident in Belgium or in a Member State of the European Communities who can prove that he has acted in a habitual and satisfactory manner abroad, prior to the date of entry, into force of this Article as, either an independent representative in the field of patents approved by the central industrial property service of a Member State of the European Communities, or as a responsible person in the patent department of an enterprise established in one of the Member States of those Communities, or the qualified collaborator in the field of patents of one of the above-mentioned persons, or a member, responsible for matters concerning patents, of an intergovernmental organization set up as a result of an international agreement to which Belgium is party, may have up to a maximum of two years of such activity recognized as if it had been exercised in Belgium.  - 特許庁

被告又は被告の1人の住所又は居所がその管轄区域にある控訴裁判所の本部において開廷される裁判所が，次に掲げる事項を審理する専属管轄権を有するものとする。特許出願又は特許の所有権を請求する申立，強制ライセンスについて相互的義務の決定を求める申立，特許の無効を求める申立，特許出願又は特許に関する譲渡契約についての異議，特許出願又は特許の対象である発明を実施するライセンスに関する移転契約についての異議，又は当該ライセンスに対する移転契約についての異議，1955年1月10日法律第10条に規定する調停が不調に終わったときに，同条にいう特許発明及びその関連のノウハウに関して提起される異議。例文帳に追加

The court sitting at the headquarters of the Court of Appeal in whose jurisdiction the domicile or residence of the defendant or of one of the defendants is located shall have sole jurisdiction to hear: petitions claiming ownership of a patent application or a patent; petitions for the determination of reciprocal obligations in respect of compulsory patent licenses; petitions for the annulment of a patent; opposition to assignment contracts in respect of patent application or of a patent; opposition to assignment contracts in respect of a license to work an invention which is the subject matter of a patent application or of a patent and opposition in respect of assignment contracts for such license; opposition in respect of patented inventions and of related know-how, referred to in Article 10 of the Law of January 10, 1955, when the conciliation provided for therein has failed.  - 特許庁

平成21年における新規入国者全体に占める，就労を目的とする在留資格による新規入国者数の割合は0.9％である。　なお，就労を目的とする在留資格には含まれないが，「日本人の配偶者等」や「定住者」など身分又は地位により在留資格を付与されている者は在留活動に制限が設けられておらず，また，旅行を目的としつつその資金に充当するための就労が可能なワーキング・ホリデー制度の利用者，大学教育の一環として我が国の企業に受け入れられて就業体験をする，いわゆるインターンシップ制度を利用する外国の大学生及び資格外活動の許可を受けた留学生等も同許可の範囲内で就労が認められているので，実際に働くことのできる外国人の割合は更に大きなものとなる.例文帳に追加

The statuses of residence of “Spouse or Child of Japanese National” and “Long-term Resident”, which are not included in the status of residence for employment purposes, have no restrictions on activities during the stay in Japan. Foreign nationals who fall under any of the following are also allowed to work within the limit permitted: those whose status of residence is basically for travel but permits work to cover travel expenses under the working holiday system, foreign college students in internship programs which enable them to gain work experience in a Japanese company as part of their college education, and foreign students who are permitted to conduct an activity other than those permitted by the status of residence previously granted. Therefore, it is assumed that the proportion of foreign nationals permitted to work in Japan could be larger.  - 特許庁

１ 新設合併消滅株式会社商品取引所は、前条第一項の株主総会の決議の日から二週間以内に、その株主及び登録株式質権者（会社法第百四十九条第一項に規定する登録株式質権者をいう。）並びにその新株予約権者及び登録新株予約権質権者（同法第二百七十条第一項に規定する登録新株予約権質権者をいう。）に対し、新設合併をする旨並びに他の新設合併消滅商品取引所及び新設合併設立株式会社商品取引所の名称又は商号及び住所を通知しなければならない。例文帳に追加

(1) A Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger shall notify its shareholders and Registered Pledgees of Shares of Stock (which means registered pledgees of shares of stock prescribed in Article 149, paragraph 1 of the Company Act) as well as holders of rights to subscribe for new shares and Registered Pledgees of Rights to Subscribe for New Shares (which means registered pledgees of rights to subscribe for new shares prescribed in Article 270, paragraph 1 of the same Act) of the occurrence of an Incorporation-Type Merger and the names or trade names and addresses of the other Commodity Exchange Dissolved in an Incorporation-Type Merger and the Incorporated Commodity Exchange Established by an Incorporation-Type Merger, within two weeks from the day of the resolution of the general meeting of shareholders set forth in paragraph 1 of the preceding Article.  - 経済産業省

第四十条の十一　その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国法人又は外国関係法人から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国法人又は当該外国関係法人からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

Article 40-11 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item (ii)), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign corporation or the said affiliated foreign corporation pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article:  - 日本法令外国語訳データベースシステム

２１　平成十一年四月一日以後に個人又は法人（法人税法別表第一に掲げる法人、特定振替機関等、外国仲介業者その他の政令で定めるものを除く。次項において同じ。）に対し国内において特定振替国債等の譲渡の対価の支払をする次の各号に掲げる者（当該各号に掲げる者が外国仲介業者である場合には、当該外国仲介業者（当該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、当該特定振替国債等の振替記載等に係る外国間接口座管理機関）が当該特定振替国債等の振替記載等を受ける特定振替機関等とする。以下この項において「支払者」という。）は、その対価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譲渡の対価の額その他の財務省令で定める事項を記載した調書（第二十三項から第二十五項までにおいて「特定振替国債等の譲渡対価の支払調書」という。）を、その支払の確定した日（その支払者が当該特定振替国債等に係る当該外国仲介業者の当該特定振替機関等である場合には、当該特定振替機関等が当該外国仲介業者から第十六項の規定による通知を受けた日。以下この項において同じ。）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者の営業所等でその対価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、その支払の確定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

(21) Where a person listed in each of the following items pays, in Japan on or after April 1, 1999, a consideration for the transfer of specified book-entry transfer national government bonds, etc. to an individual or a corporation (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act, specified book-entry transfer institution, etc., foreign intermediary, and any other person specified by a Cabinet Order; the same shall apply in the next paragraph) (such person hereinafter referred to in this paragraph as the "payer"; in the case where the person listed in each of the said items is a foreign intermediary, the payer shall be the specified book-entry transfer institution, etc. through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.), the payer shall, for each person who receives payment of a consideration, submit a report stating the name and address of the person who receives the payment, the paid amount of the consideration of the transfer 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 paragraph (23) to paragraph (25) as a "report of payment of a consideration for the transfer of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the payer's business office, etc. where the affairs for payment of a consideration 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 determined (in the case where the payer is the said specified book-entry transfer institution, etc. that is related to the foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.: the day on which the said specified book-entry transfer institution, etc. has received a notice pursuant to the provision of paragraph (16) from the said foreign intermediary; hereinafter the same shall apply in this paragraph) (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 determined):  - 日本法令外国語訳データベースシステム

第四十条の十　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金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の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。例文帳に追加

Article 40-10 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the resident who is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:  - 日本法令外国語訳データベースシステム

第百八十九条　経済産業局長は、第二十一条第一項（第三十六条第二項、第四十五条第三項又は第五十条第三項において準用する場合を含む。）、第五十二条、第五十五条、第八十三条第一項若しくは第百八十四条の規定による処分の通知、第二十五条第一項、第四十条第二項、第四十七条第三項（第六十四条の二第二項又は第六十六条第五項において準用する場合を含む。）、第五十七条第一項、第九十一条第二項、第百一条第二項若しくは第百六条第三項の規定による通知、第三十七条第一項、第三十八条第一項、第三十九条第一項、第四十八条第一項、第四十九条第一項、第百八十二条若しくは第百八十三条の規定による命令又は第四十七条第五項（第六十四条の二第二項又は第六十六条第五項において準用する場合を含む。）若しくは第九十四条第二項の規定による決定書の謄本の交付をする場合において、相手方が知れないとき、又はその所在が不分明なときは、鉱業出願人、鉱業権者若しくは抵当権者にあつては願書若しくは鉱業原簿に記載された住所の所在地の、土地の所有者にあつては採掘出願地の所在地の市役所、町村役場又はこれに準ずるものの掲示場に、その通知若しくは命令又は決定書の謄本の内容を掲示するとともに、その掲示をした旨及びその要旨を官報に掲載しなければならない。この場合においては、掲示を始めた日又は官報に掲載した日のいずれか遅い日から十四日を経過した日に、その通知若しくは命令又は決定書の謄本は、相手方に到達したものとみなす。例文帳に追加

Article 189 When the Director of Regional Bureau of Economy, Trade and Industry notifies a disposition pursuant to the provision of paragraph (1) of Article 21 (including the case where it applies mutatis mutandis to paragraph (2) or Article 36, paragraph (3) of Article 45 or paragraph (3) of Article 50), Article 52, Article 55, paragraph (1) of Article 83 or Article 184, gives a notice pursuant to the provision of paragraph (1) of Article 25, paragraph (2) of Article 40, paragraph (3) of Article 47 (including the case where it applies mutatis mutandis to paragraph (2) of Article 64-ii or paragraph (5) of Article 66), paragraph (1) of Article 57, paragraph (2) of Article 91, paragraph (2) of Article 101 or paragraph (3) of Article 106, gives an order pursuant to the provision of paragraph (1) of Article 37, paragraph (1) of Article 38, paragraph (1) of Article 39, paragraph (1) of Article 48, paragraph (1) of Article 49, Article 182 or Article 183, or delivers transcripts of the written decision pursuant to the provision of paragraph (5) of Article 47 (including the case where it applies mutatis mutandis to paragraph (2) of Article 64-ii or paragraph (5) of Article 66) or paragraph (2) of Article 94, he/she shall post the description of such notice, such order and the transcripts of such written decision at the posting area of the offices of municipality or any facility equivalent to the above in the location of the address mentioned in the written application or mining registry in the case of mining applicant, holder of mining right or mortgagee or at the posting area of the offices of municipality or any facility equivalent to the above in the location of the digging application area in the case of land owner, if the other party or the location thereof is unknown, and publish such posting and the gist thereof in an official gazette. In this case, such notice, such order and the transcripts of such written decision shall be deemed to have reached the other party on the day 14 days after the day of commencement of posting or the day of publication in an official gazette, whichever is later.  - 日本法令外国語訳データベースシステム

７　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うち特定民間国外債であつて支払の取扱者に政令で定めるところにより保管の委託をしているものにつきその利子の支払を受ける場合において、当該保管の委託を受けている支払の取扱者（以下この項において「保管支払取扱者」という。）で当該特定民間国外債の利子の受領の媒介、取次ぎ又は代理（以下この項において「媒介等」という。）をするものが、その媒介等に基づきその利子の交付を受けるときまでに、その利子（第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。）の支払を受けるべき者につき次の各号に掲げる場合の区分に応じ当該各号に定める事項その他財務省令で定める事項（以下この項及び第十四項において「利子受領者情報」という。）をその利子の支払をする者に対し（その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し）通知をし、かつ、その利子の支払をする者が、その利子の支払を行う際その利子の支払を受けるべき者に関する事項その他の財務省令で定める事項を記載した書類（当該保管支払取扱者から通知をされた利子受領者情報に基づき記載されたものに限る。第九項及び第十四項において「利子受領者確認書」という。）を作成し、これを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、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第四項の規定による非課税適用申告書の提出をしたものとみなす。例文帳に追加

(7) 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, which fall under the category of specified foreign-issued company bonds and for which the nonresident or foreign corporation has, pursuant to the provision of a Cabinet Order, entrusted custody with the person in charge of handling payment, if [1] the said person in charge of handling payment thus entrusted with custody (hereinafter referred to in this paragraph as the "person in charge of handling custody and payment") who provides intermediary, brokerage or agent services (hereinafter referred to in this paragraph as the "intermediary services, etc.") for the receipt of interest on the said specified foreign-issued company bonds has, before receiving the delivery of such interest in the course of the intermediary services, etc., given notice of the matters specified in each of the following items for the category listed in the relevant item and any other matters specified by an Ordinance of the Ministry of Finance with respect to the person who is to receive the interest (excluding interest subject to the provision of Article 3-3(3) or (6); hereinafter the same shall apply in this paragraph) (these matters hereinafter referred to in this paragraph and paragraph (14) as "interest recipient information"), to the person who pays the interest (in the case where the interest is delivered via another person in charge of handling payment with whom the said person in charge of handling custody and payment has further entrusted custody, notice shall be given to the person who pays the interest via such other person in charge of handling payment), and [2] the person who pays the interest has, upon payment of the interest, prepared a document stating the matters concerning the person who is to receive the interest and any other matters specified by an Ordinance of the Ministry of Finance (limited to a document prepared based on the information on the interest recipient provided by the said person in charge of handling custody and payment; referred to in paragraph (9) and paragraph (14) as the "interest recipient confirmation document"), and submitted it to the competent district director having jurisdiction over the place for tax payment prescribed in 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), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption pursuant to the provision of paragraph (4) 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

第四十二条の二　市町村は、要介護被保険者が、当該市町村の長が指定する者（以下「指定地域密着型サービス事業者」という。）から当該指定に係る地域密着型サービス事業を行う事業所により行われる地域密着型サービス（以下「指定地域密着型サービス」という。）を受けたときは、当該要介護被保険者に対し、当該指定地域密着型サービスに要した費用（認知症対応型通所介護、小規模多機能型居宅介護、認知症対応型共同生活介護、地域密着型特定施設入居者生活介護及び地域密着型介護老人福祉施設入所者生活介護に要した費用については、食事の提供に要する費用、居住に要する費用その他の日常生活に要する費用として厚生労働省令で定める費用を除く。以下この条において同じ。）について、地域密着型介護サービス費を支給する。ただし、当該要介護被保険者が、第三十七条第一項の規定による指定を受けている場合において、当該指定に係る種類以外の地域密着型サービスを受けたときは、この限りでない。例文帳に追加

Article 42-2 (1) A Municipality, when an Insured Person Requiring Long-Term Care received from a person designated by the mayor of said Municipality (herein referred to as "Designated Community-Based Service Provider") a Community-Based Service from a provider that performs Community-Based Service Business pertaining to said designation (herein referred to as "Designated Community-Based Service"), shall pay to said Insured Person Requiring Long-Term Care an Allowance for Community-Based Long-Term Care Service with regard to the expenses required for said Designated Community-Based Service (except for expenses necessary to provide meals, residence, and other expenses as determined by an Ordinance of the Ministry of Health, Labour, and Welfare as necessary for daily life with regard to the expenses required for Outpatient Long-Term Care for a Dementia Patient, Multifunctional Long-Term Care in a Small Group Home, Communal Daily Long-Term Care for a Dementia Patient, Daily Life Long-Term Care for a Person Admitted to a Community-Based Specified Facility, and Admission to a Community-Based Facility for Preventive Daily Long-Term Care of the Elderly Covered by Public Aid; hereinafter the same shall apply in this Article), however, provided that this provision shall not apply when said Insured Person Requiring Long-Term Care receives Community-Based Service other than the type pertaining to said designation in a case said Insured Person is issued a designation pursuant to the provision of Article 37, paragraph (1).  - 日本法令外国語訳データベースシステム

２　特例地域密着型介護サービス費の額は、当該地域密着型サービス又はこれに相当するサービスについて前条第二項各号の厚生労働大臣が定める基準により算定した費用の額（その額が現に当該地域密着型サービス又はこれに相当するサービスに要した費用（認知症対応型通所介護、小規模多機能型居宅介護、認知症対応型共同生活介護、地域密着型特定施設入居者生活介護及び地域密着型介護老人福祉施設入所者生活介護並びにこれらに相当するサービスに要した費用については、食事の提供に要する費用、居住に要する費用その他の日常生活に要する費用として厚生労働省令で定める費用を除く。）の額を超えるときは、当該現に地域密着型サービス又はこれに相当するサービスに要した費用の額とする。）の百分の九十に相当する額又は同条第四項の規定により市町村が定めた額を基準として、市町村が定める。例文帳に追加

(2) The amount of an Exceptional Allowance for Community-Based Long-Term Care Service shall be provided by a Municipality based on the amount equivalent to 90 percent of the expenses calculated by standards determined by the Minister of Health, Labour, and Welfare as prescribed for each item of the preceding Article, paragraph (2) regarding said Community-Based Service or equivalent service (except when said calculated standard amount exceeds the actual expenses required for said Community-Based Service or equivalent service (excluding the expenses necessary to provide meals, residence, and other expenses as determined by an Ordinance of the Ministry of Health, Labour, and Welfare as necessary for daily life with regard to the expenses required for Outpatient Long-Term Care for a Dementia Patient, Multifunctional Long-Term Care in a Small Group Home, Communal Daily Long-Term Care for a Dementia Patient, Daily Life Long-Term Care for a Person Admitted to a Community-Based Specified Facility, Admission to a Community-Based Facility for Preventive Daily Long-Term Care of the Elderly Covered by Public Aid, and equivalent services), said amount shall be the actual expenses required for said Community-Based Service or equivalent service), or the amount specified by the Municipality pursuant to the provision of paragraph (4) of the same Article.  - 日本法令外国語訳データベースシステム

第百六条　刑事施設の長は、刑法第二十八条（国際受刑者移送法第二十一条において読み替えて適用する場合を含む。）、少年法第五十八条又は国際受刑者移送法第二十二条の規定により仮釈放を許すことができる期間を経過した懲役受刑者又は禁錮受刑者が、第八十八条第二項の規定により開放的施設において処遇を受けていることその他の法務省令で定める事由に該当する場合において、その円滑な社会復帰を図るため、刑事施設の外において、その者が、釈放後の住居又は就業先の確保その他の一身上の重要な用務を行い、更生保護に関係のある者を訪問し、その他その釈放後の社会生活に有用な体験をする必要があると認めるときは、刑事施設の職員の同行なしに、外出し、又は七日以内の期間を定めて外泊することを許すことができる。ただし、外泊については、その受刑者に係る刑が六月以上執行されている場合に限る。例文帳に追加

Article 106 (1) In cases where either a person sentenced to imprisonment with work or a person sentenced to imprisonment without work has served the period of time for parole qualification pursuant to the provisions of Article 28 of the Penal Code (including the cases where it is applied by replacing the terms pursuant to Article 21 of the Act on the Transnational Transfer of Sentenced Persons), Article 58 of the Juvenile Code, or Article 22 of the Act on the Transnational Transfer of Sentenced Persons, and falls under cases specified by a Ministry of Justice Ordinance, such as being placed in an open-type institution pursuant to the provision of paragraph (2) of Article 88, if it is deemed necessary that the sentenced person, for smooth re-entry to society, go outside the penal institution to settle important personal matters such as securement of his/her residence and employer following release, visit people relevant to his/her rehabilitation and to the guardianship thereof, or acquire other useful experience for life in society following his/her release, then the warden of the penal institution may permit him/her a day leave or a furlough for a definite period within seven days without an escort of staff members of the penal institution. However, the furlough shall be limited to the cases where a sentenced person has been serving for not less than six months.  - 日本法令外国語訳データベースシステム

第二十九条　市町村は、支給決定障害者等が、支給決定の有効期間内において、都道府県知事が指定する障害福祉サービス事業を行う者（以下「指定障害福祉サービス事業者」という。）若しくは障害者支援施設（以下「指定障害者支援施設」という。）から当該指定に係る障害福祉サービス（以下「指定障害福祉サービス」という。）を受けたとき、又はのぞみの園から施設障害福祉サービスを受けたときは、厚生労働省令で定めるところにより、当該支給決定障害者等に対し、当該指定障害福祉サービス又は施設障害福祉サービス（支給量の範囲内のものに限る。以下「指定障害福祉サービス等」という。）に要した費用（食事の提供に要する費用、居住若しくは滞在に要する費用その他の日常生活に要する費用又は創作的活動若しくは生産活動に要する費用のうち厚生労働省令で定める費用（以下「特定費用」という。）を除く。）について、介護給付費又は訓練等給付費を支給する。例文帳に追加

Article 29 (1) When persons with disabilities given grant decision, etc. received welfare service for persons with disabilities pertaining to designated service during valid period for grant decision from the welfare service business operators for persons with disabilities who are designated by a prefectural governor (hereinafter referred to as "designated welfare service business for persons with disabilities") or the support facilities for persons with disabilities (hereinafter referred to as "designated support facilities for persons with disabilities"), or when they are provided with in-facility welfare service for persons with disabilities from Nozominosono, a municipality shall grant nursing care payment or payment for training etc. to such persons with disabilities given grant decision pursuant to the provision of Ordinance of the Ministry of Health, Labour and Welfare concerning expenses which needed for such designated welfare service or designated in-facility welfare service for persons with disabilities (limited within payment amount; hereinafter referred to as "designated welfare service for persons with disabilities, or others") (except the expenses prescribed in Ordinance of the Ministry of Health, Labour and Welfare of expenses for meals, residence and stay and other expenses for daily life, or expenses for creative or productive activities (hereinafter referred to as "specified expenses").  - 日本法令外国語訳データベースシステム

第二十四条の二　都道府県は、次条第六項に規定する施設給付決定保護者（以下この条において「施設給付決定保護者」という。）が、次条第四項の規定により定められた期間内において、都道府県知事が指定する知的障害児施設、知的障害児通園施設、盲ろうあ児施設、肢体不自由児施設若しくは重症心身障害児施設又は指定医療機関（以下「指定知的障害児施設等」という。）に入所又は入院（以下「入所等」という。）の申込みを行い、当該指定知的障害児施設等から障害児施設支援（以下「指定施設支援」という。）を受けたときは、当該施設給付決定保護者に対し、当該指定施設支援に要した費用（食事の提供に要する費用、居住又は滞在に要する費用その他の日常生活に要する費用のうち厚生労働省令で定める費用及び治療に要する費用（以下「特定費用」という。）を除く。）について、障害児施設給付費を支給する。例文帳に追加

Article 24-2 (1) When a Recognized Beneficiary Guardian provided in paragraph (6) of the following Article (referred to as a "Recognized Beneficiary Guardian" hereinafter in this Article) applies for admission or institutionalization into an institution for mentally retarded children, a daycare institution for mentally retarded children, an institution for blind or deaf children, an institution for orthopedically impaired children or an institution for severely-retarded children, or a Designated Medical Institution as designated by the prefectural governor (hereinafter referred to as "Designated Institution for Mentally Retarded Children, etc."; such admission or institutionalization being hereinafter referred to as "Admission, etc.") during the period of time provided pursuant to the provision of paragraph (4) of the following Article and the guardian receives institutional support for disabled children from said Designated Institution for Mentally Retarded Children, etc. (hereinafter referred to as "Designated Institutional Support"), the prefectural government shall pay Institutional Benefits for Disabled Children to said Recognized Beneficiary Guardian with regard to expenses spent for said Designated Institutional Support (excluding such expenses spent for meal provision, expenses spent for residency or stay and other expenses spent for daily life that are provided by an Ordinance of the Ministry of Health, Labour and Welfare, and expenses spent on therapy (hereinafter referred to as "Specified Expenses")).  - 日本法令外国語訳データベースシステム

２　第四十二条第二項から第四項までの規定は、前項の申請について準用する。この場合において、同条第二項中「一葉」とあるのは「一葉（学科試験全科目免除申請者を除く。）」と、同条第三項中「写真一葉及び第四十七条の文書の写し」とあるのは「第四十七条の文書の写し」と、同条第四項中「技能証明を申請する者」とあるのは「技能証明の限定の変更を申請する者（現に有する技能証明を受けるのに必要な飛行経歴その他の経歴と同一でない飛行経歴その他の経歴が必要とされている技能証明の限定の変更を申請する者に限る。）」と、「戸籍抄本若しくは戸籍記載事項証明書又は本籍の記載のある住民票の写し（外国人にあつては、国籍、氏名、出生の年月日及び性別を証する本国領事官の証明書（本国領事官の証明書を提出できない者にあつては、権限ある機関が発行するこれらの事項を証明する書類）。以下同じ。）及び別表第二に掲げる飛行経歴その他の経歴」とあるのは「別表第二に掲げる飛行経歴その他の経歴」と読み替えるものとする。例文帳に追加

(2) The provisions of Article 42 paragraph (2) to (4) shall apply mutatis mutandis to the application of the preceding paragraph. In this case, where it says "one copy" within paragraph (2) of the Article shall be deemed to be replaced with "one copy (except for the applicant for exemption from all theory examination subjects)", "one copy of photograph and a photocopy of the document pursuant to Article 47" shall be deemed to be replaced with "a photocopy of the document pursuant to Article 47", "an applicant for competence certification" in paragraph (4) of the Article shall be deemed to be replaced with "an applicant for change of rating on competence certification (only applicable to an applicant for change of rating on competence certification where the required flight experience or other experiences are different from the flight experience or other experiences required for the grant of his/her existing competence certification)", and "the abstract of his/her family register or a certificate of entry in the family register or a copy of the resident register which states his/her permanent domicile (or in the case of a foreigner, a certificate from a consul of his/her country which certifies his/her nationality, full name, date of birth and sex (in the case of a person who is unable to submit a certificate from a consul from his/her country, a document which certifies those matters issued by a competent authority), also applicable hereafter) and a document which proves that the applicant possesses the flight and other aeronautical experience listed in Appended Table 2" shall be deemed to be replaced with "flight and other aeronautical experience listed in Appended Table 2".  - 日本法令外国語訳データベースシステム

８　非居住者又は外国法人が適格外国仲介業者を経由して振替国債所有期間明細書又は振替地方債所有期間明細書を法第五条の二第一項第一号ロ又は同項第二号ロの税務署長に提出する場合（第十項において準用する次項の規定により適格外国仲介業者が同項の書類を提出する場合を含む。）には、同条第十四項の規定により同項の通知を受けていた特定振替機関等の営業所等の長は、当該振替国債所有期間明細書若しくは振替地方債所有期間明細書又は当該書類に記載された振替国債又は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が、同項に規定する帳簿に記載又は記録がされた振替国債又は振替地方債につき振替記載等がされた日その他の財務省令で定める事項と同じであるかどうかを確認しなければならない。例文帳に追加

(8) Where a nonresident or foreign corporation submits a statement of the holding period of book-entry transfer national government bonds or a statement of the holding period of book-entry transfer local government bonds via a qualified foreign intermediary to the district director set forth in Article 5-2(1)(i)(b) or (ii)(b) of the Act (including the cases where a qualified foreign intermediary submits the document set forth in the next paragraph pursuant to the provisions of the said paragraph as applied mutatis mutandis pursuant to paragraph (10)), the head of the business office, etc. of the specified book-entry transfer institution, etc. that has received a notice set forth in paragraph (14) of the said Article pursuant to the provisions of the said paragraph shall confirm whether or not the holding period and other matters specified by an Ordinance of the Ministry of Finance with regard to the book-entry transfer national government bonds or book-entry transfer local government bonds entered in the said statement of the holding period of book-entry transfer national government bonds or statement of the holding period of book-entry transfer local government bonds or the said document are consistent with the day on which entries or records under the book-entry transfer system were made with regard to the book-entry transfer national government bonds or book-entry transfer local government bonds and other matters specified by an Ordinance of the Ministry of Finance as entered or recorded in the books prescribed in said paragraph.  - 日本法令外国語訳データベースシステム

法第百六十八条第二項の主務省令で定める書類は、次に掲げるもの（官公署が証明す る書類の場合には、許可の申請の日前三月以内に作成されたものに限る。）とする。一登記事項証明書 二直前事業年度の計算書類等及びその附属証明書 三業務開始後三年間における収支の見込みを記載した書面 四主要株主（総株主の議決権（法第八十六条第一項に規定する議決権をいう。以下 この号において同じ。）の百分の十以上の議決権を保有している株主をいう。以下同 じ。）の氏名又は商号若しくは名称、住所又は所在地及びその保有する議決権の数を 記載した書面 五 親法人等（商品取引清算機関の総株主の議決権（前号に規定する議決権をいう。） の過半数を保有している法人その他の団体をいう。）及び子法人等（商品取引清算機 - 139 - 関が総株主等（令第七条第一項第三号 に規定する総株主等をいう。）の議決権（令 第七条第一項第三号 に規定する議決権をいう。）の過半数を保有している法人その 他の団体をいう。）の概要を記載した書面 六法第十五条第二項第一号ハからホまで又はリのいずれにも該当しないことを誓約 する書面 七次に掲げる場合に応じ、それぞれ次に定める書面 イ役員が外国人である場合当該役員の住民票の写し等、履歴書及びその者が法第 十五条第二項第一号イからルまでのいずれにも該当しないことを誓約する書面 ロ役員が法人である場合当該役員の登記事項証明書、沿革を記載した書面及び法 第十五条第二項第一号ヲに該当しないことを誓約する書面 ハ役員が外国人又は法人でない場合当該役員の住民票の写し等、履歴書、その者 が法第十五条第二項第一号イ及びロに該当しない旨の官公署の証明書並びにその 者が同号ハからルまでのいずれにも該当しないことを誓約する書面 九創立総会を開催した場合には、創立総会の議事録 十清算参加者の氏名又は商号若しくは名称及び主たる事務所又は本店の所在地を記載 した書面 十一清算参加者が許可の申請の日前三十日以内に様式第一号により作成したその者の 純資産額に関する調書 十二商品取引債務引受業において電子情報処理組織を使用する場合には、当該電子情 報処理組織の概要、設置場所、容量及び保守の方法並びに当該電子情報処理組織に 異常が発生した場合の対処方法を記載した書類 十三その他法第百六十九条第一項に掲げる基準に適合しているかどうかについての 認定の参考となるべき事項を記載した書面例文帳に追加

The documents specified by an ordinance of the competent ministry set forth in Article 168, paragraph 2 of the Act shall be as follows (in the case of a certification issued by a public agency, limited to documents prepared within three months prior to the date of filing the application): (i) a certificate of the registered matters of the company; (ii) the accounting documents, etc. for the most recent business year and related detailed certifications; (iii) a document stating the estimated income for the three years after the commencement of the business; (iv) a document stating the name or trade name of the major shareholder (which means a shareholder holding 10 percent or more of the voting rights [which means a voting right prescribed in Article 86, paragraph 1 of the Act; hereinafter the same shall apply in this item] of total shareholders; hereinafter the same shall apply), the address or location and the number of voting rights that the major shareholder holds;(v) a document giving a description of a parent juridical person, etc. (which means a juridical person or other organization that holds the majority of voting rights [which is a voting right as prescribed in the preceding item] of the total shareholders of a Commodity Clearing Organization) and subsidiary juridical person(s), etc. (which means a juridical person or other organization that holds the majority of the voting rights [which means the voting rights prescribed in Article 7, paragraph 1, item 3 of the Ordinance] of the total shareholders, etc. [which means the total shareholders, etc. prescribed in Article 7, paragraph 1, item 3 of the Ordinance] of a Commodity Clearing Organization); (vi) a sworn, written document stating that the Commodity Clearing Organization is not subject to any of the provisions of (c) through (e) or (i) of Article 15, paragraph 2, item 1 of the Act;(vii) a document specified as follows corresponding to each case: (a) in the case where an officer is a foreign national: a copy of the residence certificate, etc., and the curriculum vitae of said officer, and a sworn, written statement by that person that such person is not subject to any of the provisions of Article 15, paragraph 2, item 1, (a) through (k) of the Act;(b) in the case where an officer is a juridical person: a certificate of the registered matters of said officer, a document stating the corporate development, and a sworn, written statement by that person that such person is not subject to the provisions of Article 15, paragraph 2, item 1, (l) of the Act;(c) in the case where an officer is neither a foreign national nor a juridical person: a copy of the residence certificate, etc., and the curriculum vitae of said officer; a certification issued by a public agency that such person is not subject to the provisions of Article 15, paragraph 2, item 1, (a) and (b); and a sworn, written statement by that person that such person is not subject to any of the provisions of (c) through (k) of the same item; (viii) a document stating the status of securing employees who have the knowledge and experience pertaining to the Business of Assuming Commodity Transaction Debts and the status of the assignment of such employees; (ix) in the case where an organizational general meeting is held, the minutes of the organizational general meeting; (x) a document stating the names or trade names of Clearing Participants, and the addresses of the principal offices or head offices; (xi) records prepared by Clearing Participants according to Form No. 1 within 30 days prior to the filing of the application and pertaining to such persons’ net assets; (xii) in the case where an electronic data processing system is used for the Business of Assuming Commodity Transaction Debts, a document giving a description, installation location, capacity, and maintenance system of said electronic data processing system, and the process for responding in the event of the failure of said electronic data processing system; (xiii) other documents stating the matters to be referenced for approval as to whether the organization conforms to the standards set forth in Article 169, paragraph 1 of the Act.  - 経済産業省

第四十二条　国内において所得税法第百六十一条第二号に規定する事業（映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供（以下この項及び第三項において「芸能人等の役務提供」という。）を主たる内容とする事業に限る。）を行う非居住者又は外国法人（国内に居所を有し、又は国内に事務所、事業所その他これらに準ずるものを有するものを除く。）で、芸能人等の役務提供に係る同号に掲げる対価につき同法第百六十二条に規定する条約（以下この項において「租税条約」という。）の規定により所得税が免除されるもの（国内に恒久的施設（当該租税条約に定める恒久的施設をいう。以下この項において同じ。）を有しないこと又はその対価がその国内に有する恒久的施設に帰せられないことを要件として所得税が免除されるものに限る。以下この項及び第三項において「免税芸能法人等」という。）が、国外においてその所得税を免除される対価のうちから次の各号に掲げる者に対して当該各号に定める給与若しくは報酬又は対価（以下この条において「芸能人等の役務提供報酬」という。）を支払うときは、当該免税芸能法人等は、その支払の際、当該芸能人等の役務提供報酬の額に百分の二十の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月末日までに、これを国に納付しなければならない。例文帳に追加

Article 42 (1) Where a nonresident or foreign corporation (excluding a nonresident having a residence in Japan or a foreign corporation having an office, place of business or any other business facility equivalent thereto in Japan) engaged in conducting, in Japan, the business prescribed in Article 161(ii) of the Income Tax Act (limited to a business that is mainly intended to provide the services of motion picture or theatre artistes , musicians and any other entertainers, or professional athletes (hereinafter referred to in this paragraph and paragraph (3) as the "provision of the services of entertainers, etc.")), which is exempt from income tax pursuant to the provisions of a convention prescribed in Article 162 of the said Act (hereinafter referred to in this paragraph as a "tax convention") with respect to the consideration listed in Article 161(ii) of the said Act for the provision of the services of entertainers, etc. (such nonresident or foreign corporation shall be limited to those to be exempt from income tax on condition that the nonresident or foreign corporation has no permanent establishments (meaning permanent establishments specified by the said tax convention; hereinafter the same shall apply in this paragraph) in Japan or that the consideration to be received by the nonresident or foreign corporation is not attributed to his/her or its permanent establishments located in Japan; hereinafter referred to in this paragraph and paragraph (3) as a "tax-exempt entertainment corporation, etc."), pays outside Japan to the person listed in any of the following items, pay, remuneration or consideration specified in the relevant item (hereinafter referred to in this Article as "remuneration for the provision of the services of entertainers, etc."), from the consideration for which the tax-exempt entertainment corporation, etc. is exempt from income tax, the said tax-exempt entertainment corporation, etc. shall, upon payment, collect income tax equivalent to the amount calculated by multiplying the amount of remuneration for the provision of the services of entertainers, etc. by a tax rate of 20 percent, and pay it to the State no later than the last 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

警官二人は次のように証言した。木曜日夜八時くらいに、ニーナ・サン・クロワの住居に被告人がやってきて、入り口から家の横手まで侵入し、家に招き入れられたのを見かけた。その外見やそわそわした挙動から、これは怪しいと思った。その時は、被告人が女主人の秘密の愛人なんだろうと思い、好奇心も手伝って、自分たちが屋敷に入り、なんとか部屋の中を見れるよう努力した。しかし中を見ることはできず、大通りに戻ろうとしたところ、女主人が大声で誰かをののしっている声が聞こえてきた。「あの女が好きだって事、私をのけ者にしたいんだって事は分かってるわ。でもね、言うとおりにしてもらいますから！　あなたは私の夫を殺した！　でも、私は殺されるいわれはないわ！　夫殺しの証拠はすべてそろっているのよ。大司教様には明日お見せします。あなたは縛り首間違いなしよ！　いいこと？　夫殺しは縛り首よ！」これを聞いた警官の一人は、家の中に踏み込んでなにが起こっているのか確かめなければならないと同僚に言った。だが、もう一人は単なる痴話喧嘩にすぎんと言い、もし踏み込んだとしても逮捕できるような事はなにも発見できない、署長に笑われるのがオチだと主張した。二人はしばらくその場所にとどまって耳を澄ましていたが、もうなにも聞こえてはこなかった。それで大通りに戻り、屋敷を厳重に見張ることにした。例文帳に追加

Two policemen testified that about eight o'clock on the night of Thursday they had noticed the prisoner slip into the gate of Nina San Croix's residence and go down to the side of the house, where he was admitted; that his appearance and seeming haste had attracted their attention; that they had concluded that it was some clandestine amour, and out of curiosity had both slipped down to the house and endeavored to find a position from which they could see into the room, but were unable to do so, and were about to go back to the street when they heard a woman's voice cry out in, great anger: "I know that you love her and that you want to get rid of me, but you shall not do it! You murdered him, but you shall not murder me! I have all the evidence to convict you of murdering him! The Archbishop will have it to- morrow! They shall hang you! Do you hear me? They shall hang you for this murder!" that thereupon one of the policemen proposed that they should break into the house and see what was wrong, but the other had urged that it was only the usual lovers' quarrel and if they should interfere they would find nothing upon which a charge could be based and would only be laughed at by the chief; that they had waited and listened for a time, but hearing nothing further had gone back to the street and contented themselves with keeping a strict watch on the house.  - Melville Davisson Post『罪体』

第四十条の四　次に掲げる居住者に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその者の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、その者の雑所得に係る収入金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の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。例文帳に追加

Article 40-4 (1) Where an affiliated foreign company related to any of the following residents, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the resident through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as "taxable retained income" in the next Article) shall be deemed to be the resident's income categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the 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

８この条の規定の適用上、(a)「主たる種類の株式」とは、合計して法人の議決権の過半数を占める一又は二以上の種類の株式をいう。(b)「株式」には、株式の預託証券又は株式の信託受益証券を含む。(c)「公認の有価証券市場」とは、次のものをいう。(i)日本国の金融商品取引法（昭和二十三年法律第二十五号）に基づき設立された金融商品取引所又は認可金融商品取引業協会により設立された有価証券市場(ii)オランダの金融監督に関する法律第五条の二十六１（又は同法を承継する法律の関連規定）に規定する許可に基づき金融市場庁（又は同庁を承継する当局）による規制に従ってオランダにおいて設立された有価証券市場(iii)アイルランド証券取引所、ロンドン証券取引所、スイス証券取引所、ブリュッセル証券取引所、デュッセルドルフ証券取引所、フランクフルト証券取引所、ハンブルク証券取引所、香港証券取引所、ヨハネスブルク証券取引所、リスボン証券取引所、ルクセンブルク証券取引所、マドリード証券取引所、メキシコ証券取引所、ミラノ証券取引所、ニューヨーク証券取引所、パリ証券取引所、ソウル証券取引所、シンガポール証券取引所、ストックホルム証券取引所、シドニー証券取引所、トロント証券取引所、ウィーン証券取引所及びナスダック市場(iv)この条の規定の適用上、両締約国の権限のある当局が公認の有価証券市場として合意するその他の有価証券市場(d)「同等受益者」とは、次の(i)又は(ii)に規定するいずれかの者をいう。(i)この条約の特典が要求される締約国との間に租税に関する二重課税の回避及び脱税の防止のための条約（以下この条において「租税条約」という。）を有している国の居住者であって、次の(aa)から(cc)までに掲げる要件を満たすもの(aa)租税条約が実効的な情報の交換に関する規定を有すること。(bb)当該居住者が、租税条約における特典の制限に関する規定に基づき適格者に該当すること又は租税条約に当該規定がない場合には、租税条約に２の規定に相当する規定が含まれているとしたならば、当該居住者がその規定により適格者に該当するであろうとみられること。(cc)第十条３、第十一条３、第十二条、第十三条又は前条に定める所得に関し、当該居住者が、この条約の特典が要求されるこれらの規定に定める所得について租税条約の適用を受けたとしたならば、この条約に規定する税率以下の税率の適用を受けるであろうとみられること。(ii)２(a)から(d)までに掲げる適格者(e)「関連企業」とは、第九条１(a)又は(b)に規定する関係を有する企業をいう。(f)「総所得」とは、企業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

8. For the purposes of this Article: a) the term “principal class of shares” means the class or classes of shares of a company which in the aggregate represent a majority of the voting power of the company; b) the term “shares” shall include depository receipts of shares or trust certificates of shares; c) the term “recognised stock exchange” means: (i) any stock exchange established by a Financial Instruments Exchange or an approved-type financial instruments firms association under the Financial Instruments and Exchange Law (Law No. 25 of 1948) of Japan; (ii) any regulated market established in the Netherlands subject to regulation by the Authority for the Financial Markets (or its successor) under a license as meant in paragraph 1 of Article 5:26 of the Act on Financial Supervision (or its successor) of the Netherlands; (iii) the Irish Stock Exchange, the London Stock Exchange, the Swiss Stock Exchange and the stock exchanges of Brussels, Dusseldorf, Frankfurt, Hamburg, Hong Kong, Johannesburg, Lisbon, Luxembourg, Madrid, Mexico, Milan, New York, Paris, Seoul, Singapore, Stockholm, Sydney, Toronto and Vienna and the NASDAQ System; and (iv) any other stock exchange which the competent authorities of the Contracting States agree to recognise for the purposes of this Article; d) the term “equivalent beneficiary” means: (i) a resident of a state that has a convention for the avoidance of double taxation and the prevention of fiscal evasion between that state and the Contracting State from which the benefits of this Convention are claimed such that: (aa) that convention contains provisions for effective exchange of information; (bb) that resident is a qualified person under the limitation on benefits provisions in that convention or, when there are no such provisions in that convention, would be a qualified person when that convention is read as including provisions corresponding to paragraph 2; and (cc) with respect to an item of income referred to in paragraph 3 of Article 10, paragraph 3 of Article 11 or Article 12, 13 or 20 that resident would be entitled under that convention to a rate of tax with respect to the particular class of income for which the benefits are being claimed under this Convention that is at least as low as the rate applicable under this Convention; or (ii) a qualified person by reason of subparagraph a), b), c) or d) of paragraph 2; e) the term “associated enterprises” means enterprises which have a relationship with each other as described in subparagraph a) or b) of paragraph 1 of Article 9; and f) the term “gross income” means the total revenues derived by an enterprise from its business, less the direct costs of obtaining such revenues. - 財務省

第四十条の五　その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国子会社等又は外国関係会社から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国子会社等又は当該外国関係会社からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

Article 40-5 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in paragraph (2)(i) of the said Article (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign subsidiary company, etc. or the said affiliated foreign company pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article:  - 日本法令外国語訳データベースシステム

１８　平成十一年四月一日以後に国内において特定振替国債等の償還（買入消却を含む。以下この項において同じ。）又は利息（第十二項に規定する分離利息振替国債に係るものに限る。以下この条において同じ。）の支払によりその償還金（買入消却が行われる場合にあつては、その買入れの対価。以下この条において同じ。）又は利息の支払を受ける者（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。）は、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告知書を、その償還又は利息の支払を受ける際、その償還金又は利息の支払の取扱者に（当該支払の取扱者が外国仲介業者である場合には、当該外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合において、当該外国仲介業者が外国間接口座管理機関において当該特定振替国債等の振替記載等を受けるときは当該外国仲介業者及び当該外国間接口座管理機関とし、当該外国仲介業者が他の外国再間接口座管理機関において当該特定振替国債等の振替記載等を受けるときは当該外国仲介業者、当該特定振替国債等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特定振替国債等の振替記載等に係る外国間接口座管理機関とする。）を経由して当該外国仲介業者（当該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、当該特定振替国債等の振替記載等に係る外国間接口座管理機関）が当該特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に）提出しなければならない。この場合において、当該告知書の提出をする者は、当該支払の取扱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、当該支払の取扱者は、当該告知書に記載されている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

(18) Where, in Japan on or after April, 1, 1999, a person (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act and any other person specified by a Cabinet Order) receives, due to the redemption (including retirement by purchase; hereinafter the same shall apply in this paragraph) of specified book-entry transfer national government bonds, etc., payment of redemption money (or a consideration for the purchase in the case of retirement by purchase; hereinafter the same shall apply in this Article), or receives, due to interest payment pertaining to specified book-entry transfer national government bonds, etc. (limited to interest on coupon-only book-entry transfer national government bonds prescribed in paragraph (12); hereinafter the same shall apply in this Article), payment of interest, such person shall, upon receiving the redemption or interest payment, submit a written notice stating the person's name and address and any other matters specified by an Ordinance of the Ministry of Finance to the person in charge of handling payment of redemption money or interest (in the case where the said person in charge of handling payment is a foreign intermediary, submission shall be made via the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution, and the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through a foreign indirect account management institution, submission shall be made via the said foreign intermediary and the said foreign indirect account management institution; in the case where the said foreign intermediary is a foreign further indirect account management institution, and the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through another foreign further indirect account management institution, submission shall be made via [1] the said foreign intermediary, [2] such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc., and [3] the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) to the head of the business office, etc. of the specified book-entry transfer institution through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) In this case, the person who submits the said written notice shall present the person's identification document to the said person in charge of handling payment, and the said person in charge of handling payment shall confirm, by the said identification document, the person's name and address stated in the written notice.  - 日本法令外国語訳データベースシステム

１１　第一項の規定により届け出なければならないとされる対外直接投資について第二十一条第一項又は第二項の規定により財務大臣の許可を受ける義務が課された場合には、当該対外直接投資を行う居住者は、第一項の規定にかかわらず、その届出をすることを要しない。この場合において、当該対外直接投資について既に同項の規定による届出がされているときは、当該届出（同条第一項又は第二項の規定により許可を受ける義務が課された際現に行つていない対外直接投資（第六項の規定により中止の勧告を応諾する旨の通知がされたもの及び第九項の規定により中止を命ぜられたものを除く。）に係るものに限る。）については、これを当該届出のあつた日にされた同条第一項又は第二項の規定により受ける義務を課された許可に係る申請とみなし、当該届出に係る対外直接投資について第四項の規定による勧告、第六項の規定による通知（内容の変更を応諾する旨のものに限る。）又は第九項の規定による命令（内容の変更に係るものに限る。）があつたときは、当該勧告、通知又は命令については、これをなかつたものとみなす。例文帳に追加

(11) Where the obligation to obtain permission from the Minister of Finance has been imposed pursuant to the provision of paragraph 1 or 2 of Article 21 in regard to outward direct investment that shall be notified pursuant to the provision of paragraph 1, a resident who makes the outward direct investment shall not be required to give notification, notwithstanding the provision of paragraph 1. In this case, when a notification pursuant to the said paragraph has already been given in regard to the outward direct investment, the notification (limited to those pertaining to outward direct investment (excluding those for which a notice of acceptance of the recommendation of discontinuance has been given pursuant to the provision of paragraph 6 and those of which discontinuation has been ordered pursuant to the provision of paragraph 9) which has not been actually made at the time of imposition of the obligation to obtain permission pursuant to the provision of paragraph 1 or 2 of the said article) shall be deemed to be an application pertaining to permission that the resident was obliged to obtain pursuant to the provision of paragraph 1 or 2 of the said article, which was filed on the day of the notification, and when a recommendation pursuant to the provision of paragraph 4, a notice pursuant to the provision of paragraph 6 (limited to those accepting the change of the content) or an order pursuant to paragraph 9 (limited to those pertaining to the change of the content) has been made in regard to outward direct investment pertaining to the notification, the recommendation, notice or order shall be deemed to have not been made.  - 日本法令外国語訳データベースシステム