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

２ １に規定する配当に対しては、これを支払う法人が居住者とされる一方の締約国においても、当該一方の締約国の法令に従って租税を課することができる。その租税の額は、当該配当の受益者が他方の締約国の居住者である場合には、次の額を超えないものとする。(a)当該配当の受益者が、当該配当の支払を受ける者が特定される日をその末日とする六箇月の期間を通じ、当該配当を支払う法人の議決権の十パーセント以上に相当する株式を直接又は間接に所有する法人である場合には、当該配当の額の五パーセント(b)その他のすべての場合には、当該配当の額の十パーセント例文帳に追加

2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that Contracting State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company that has owned, directly or indirectly, shares representing at least 10 per cent of the voting power of the company paying the dividends for the period of six months ending on the date on which entitlement to the dividends is determined; or b) 10 per cent of the gross amount of the dividends in all other cases.  - 財務省

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

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

４ ２(e)又は３の規定の適用については、次に定めるところによる。(a)源泉徴収による課税については、一方の締約国の居住者は、その所得の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）に先立つ十二箇月の期間を通じて２(a)又は３に規定する要件を満たしているときは、当該支払が行われる課税年度について当該要件を満たすものとする。(b)その他のすべての場合については、一方の締約国の居住者は、その所得が取得される課税年度の総日数の半数以上の日において２(e)又は３に規定する要件を満たしているときは、当該課税年度について当該要件を満たすものとする。例文帳に追加

4. Where the provisions of subparagraph e) of paragraph 2 or paragraph 3 apply: a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph or paragraph for the taxable year in which the payment of an item of income is made if such resident satisfies those conditions during the twelve month period preceding the date of the payment or, in the case of dividends, the date on which entitlement to the dividends is determined; and b) for all other cases, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph or paragraph for the taxable year in which the item of income is derived if such resident satisfies those conditions on at least half the days of the taxable year. - 財務省

（注）　出入国関係の統計においては，中国本土を「中国」，台湾を「中国（台湾）」と記載している。また，香港については，中国国籍を有する者で中国香港特別行政区旅券（ＳＡＲ（Special Administrative Region）旅券）を所持する者（有効期間内の旧香港政庁発給の身分証明書を所持する中国籍者を含む。）を「中国（香港）」，香港の居住権を有する者で英国政府の発給した香港英国海外国民旅券（ＢＮＯ（British National Overseas）旅券：香港居住者のみを対象とする英国旅券）を所持する者（有効期間内（1997年６月 30日以前）に旧香港政庁発給の英国（香港）旅券を所持し入国した者を含む。）を「英国（香港）」と記載している。なお，ＢＮＯ旅券は更新発給が制限されており，順次ＳＡＲ旅券に移行している。例文帳に追加

* (Note) In immigration-related statistics, mainland China and Taiwan are described as “China” and “China (Taiwan)” respectively. With respect to Hong Kong, persons of Chinese nationality having a SAR (Special Administrative Region) passport (including persons of Chinese nationality having a certificate of identity within the period of validity issued by the former Hong Kong Government) are described as “China (Hong Kong)”, and persons having the right of residence in Hong Kong and having a BNO (British National Overseas) passport (British passport issued only to residents in Hong Kong) (including persons who have a British (Hong Kong) passport issued by the former Hong Kong Government and entered within its period of validity(prior to June 30, 1997), are described as “UK (Hong Kong)”. Further, BNO passports are restricted in respect of renewal,and gradually transition to SAR passports.  - 特許庁

３　債権者が申し出た場所に債務者の住所、居所、営業所若しくは事務所又は就業場所がないため、支払督促を送達することができないときは、裁判所書記官は、その旨を債権者に通知しなければならない。この場合において、債権者が通知を受けた日から二月の不変期間内にその申出に係る場所以外の送達をすべき場所の申出をしないときは、支払督促の申立てを取り下げたものとみなす。例文帳に追加

(3) If it is impossible to serve a demand for payment due to the fact that the debtor's domicile, residence, business office or other office or workplace does not exist at the place proposed by the creditor, a court clerk shall notify the creditor to that effect. In this case, if the creditor does not propose, within an unextendable period of two weeks from the day on which he/she has received the notice, a place where a service is to be made other than the place previously proposed, he/she shall be deemed to have withdrawn the petition for demand for payment.  - 日本法令外国語訳データベースシステム

４　居宅要支援被保険者が月を単位として厚生労働省令で定める期間において購入した特定介護予防福祉用具につき支給する介護予防福祉用具購入費の額の総額は、介護予防福祉用具購入費支給限度基準額を基礎として、厚生労働省令で定めるところにより算定した額の百分の九十に相当する額を超えることができない。例文帳に追加

(4) The total amount of Allowance for Purchasing Equipment for Preventive Long-Term Care Covered by Public Aid that is paid monthly for Specified Equipment for Preventive Long-Term Care Covered by Public Aid that an Insured In-Home Person Requiring Support purchases during the period as determined by an Ordinance of the Ministry of Health, Labour, and Welfare shall not exceed the amount equivalent to 90 percent of the amount calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare based on the base amount of maximum payment of the Allowance for Purchasing Equipment for Preventive Long-Term Care Covered by Public Aid .  - 日本法令外国語訳データベースシステム

２　第五条第三項の規定による公告があったときは、市町村の区域内に居住する者、市町村において事業活動を行う者、市町村の区域をその地区とする商工会議所又は商工会その他の市町村に存する団体その他の当該公告に係る大規模小売店舗を設置する者がその周辺の地域の生活環境の保持のため配慮すべき事項について意見を有する者は、当該公告の日から四月以内に、都道府県に対し、意見書の提出により、これを述べることができる。例文帳に追加

(2) When a public notice has been given as prescribed in Article 5, paragraph (3), a person residing in the region of the municipality, a person conducting business activities in the municipality, the Chamber of Commerce and Industry or Society of Commerce and Industry covering the region of the municipality, other organizations located in the municipality, and any other person who has opinions on matters to be considered for preserving the living environment of the surrounding area by the person who establishes the large-scale retail store pertaining to said public notice may present such opinions to the prefecture, by submitting written opinions, within four months from the date of said public notice.  - 日本法令外国語訳データベースシステム

第六十四条　勾引状又は勾留状には、被告人の氏名及び住居、罪名、公訴事実の要旨、引致すべき場所又は勾留すべき監獄、有効期間及びその期間経過後は執行に着手することができず令状はこれを返還しなければならない旨並びに発付の年月日その他裁判所の規則で定める事項を記載し、裁判長又は受命裁判官が、これに記名押印しなければならない。例文帳に追加

Article 64 (1) A subpoena or detention warrant shall contain the name and residence of the accused, the crime, a summary of the charged facts, the place where the accused is to be brought or the prison where he/she is to be detained, the valid period and a statement that after expiry of the valid period the subpoena or detention warrant shall not be executed but shall be returned, the date of issue, and other matters prescribed in the Court Rules; and the presiding judge or the commissioned judge shall affix his/her name and seal to it.  - 日本法令外国語訳データベースシステム

第百三条　被告人以外の者に対する身体の検査のための召喚状には、その氏名及び住居、被告人の氏名、罪名、出頭すべき年月日時及び場所、身体の検査のために召喚する旨並びに正当な理由がなく出頭しないときは過料又は刑罰に処せられ且つ勾引状を発することがある旨を記載し、裁判長が、これに記名押印しなければならない。例文帳に追加

Article 103 (1) A writ of summons for a person other than the accused to appear for a physical examination shall contain the name and residence of said person, the name of the accused, the charged offense, the date, time, and place to appear, a statement to the effect that said person is being summoned for a physical examination, and a statement to the effect that a non-penal fine or a criminal penalty may be imposed and a bench warrant may be issued if said person fails to appear without justifiable grounds, and the presiding judge shall affix his/her seal thereto next to his/her name.  - 日本法令外国語訳データベースシステム

第二百二十二条の二　裁判所は、保護観察に付する旨の判決の宣告をしたときは、速やかに、判決書の謄本若しくは抄本又は保護観察を受けるべき者の氏名、年齢、住居、罪名、判決の主文、犯罪事実の要旨及び宣告の年月日を記載した書面をその者の保護観察を担当すべき保護観察所の長に送付しなければならない。この場合において、裁判所は、その者が保護観察の期間中遵守すべき特別の事項に関する意見を記載した書面を添付しなければならない。例文帳に追加

Article 222-2 (1) When the court pronounces a judgment to place the accused on probation, it shall promptly send a copy or an extract of the written judgment or a document containing the name, age, and residence of the person to be placed on probation, the charged offense, the main text of the judgment, a summary of the facts of the crime, and the date that the judgment was rendered to the director of the probation office which is to be in charge of said person's probation. In this case, the court shall attach thereto a document containing an opinion on any special matters with which said person is to comply during the probation period.  - 日本法令外国語訳データベースシステム

第二百七十八条　少年法第四十四条第二項の規定により発する令状には、少年の氏名、年齢及び住居、罪名、被疑事実の要旨、法第六十条第一項各号に定める事由、収容すべき少年鑑別所、有効期間及びその期間経過後は執行に着手することができず令状はこれを返還しなければならない旨並びに請求及び発付の年月日を記載し、裁判官が、これに記名押印しなければならない。例文帳に追加

Article 278 (1) A warrant issued pursuant to the provisions of Article 44, paragraph (2) of the Juvenile Act shall contain the name, age, and residence of the juvenile, the charged offense, a gist of the alleged facts of the crime, the grounds specified in any of the items of Article 60, paragraph (1) of the Code, the juvenile diagnostic center to which the juvenile is to be committed, the valid period, and the fact that after the expiration of said valid period, the warrant may not be executed and is to be returned, as well as the date of the request and the date of the issuance, and a judge shall affix his/her name and seal thereto.  - 日本法令外国語訳データベースシステム

本書を作る過程で池田亀鑑が購入した源氏物語の写本をはじめとする『伊勢物語』、『土佐日記』等の王朝文学に関する様々な資料は、1956年（昭和31年）12月の同人の没後もしばらくの間同人の私邸において亀鑑の次男である池田研二らによって生前に利用されていたほぼそのままの状態で保存管理されていた（同人の住居に付随してコンクリート二階建の書庫があり、そこで整然と保存されていたとされている）。例文帳に追加

After the death of Kikan IKEDA in December, 1956, various materials concerning Heian literature such as the manuscripts for The Tale of Genji, "Ise monogatari" (The Tales of Ise), "Tosa Nikki" (Tosa Diary), and so on which he purchased in the process of making this book were preserved and looked after in almost the same condition as he used in his lifetime by Kikan's second son, Kenji IKEDA and others at Kikan's private residence for a while (it is said that there was a two-story concrete library adjoined his residence, and the books were preserved in order).  - Wikipedia日英京都関連文書対訳コーパス

「寛永十八年御奉行小林村に御居住したまへる以前より、孔雀丸・虎丸と謂う御船あり、享保十三年戊申五月はじめ御奉行保科淡路君如何なる故にや、虎丸の御船を大湊の沖に泛かしめ給ふ。尤も近来稀なることなり。孔雀丸は汚損せしと云へり、今御船の御公用なければ其の水主同心七十五人は常に御役所付の諸役を勤む。」と御普請役御組頭橋本市郎左衛門重永の［享保庚戌備忘録］に記されている。例文帳に追加

Even before the Bugyo came to live in Kobayashi Village in 1641, there were ships called Kujaku-maru and Tora-maru, in May of 1728 for some reason the Bugyo, Hoshina of the Awaji Governor sank the ship Tora-maru in the waters of Ominato. This is the most rare of recent events. If the Kujaku-maru is stained and there is no ship available for use, those 75 suishu/doshin will work regularly at their office duties' is written in Gofushin-yaku Onkumigashira HASHIMOTO Ichirozaemon Shigenaga's "Kyoho Kojitsu Biboroku."  - Wikipedia日英京都関連文書対訳コーパス

こうして形成された薩摩藩への悪評（世論も大きな影響を持っていた）は薩摩藩の京都・大坂での活動に大きな支障となったので、西郷は6月11日に大坂留守居木場伝内に上坂中の薩摩商人の取締りを命じ、往来手形を持参していない商人らにも帰国するよう命じ、併せて藩内での取締りも強化し、藩命を以て大商人らを上坂させぬように処置した。例文帳に追加

The bad reputation that the Satsuma Domain had rested on things like this, and caused them no small interruption of their activities in Kyoto and Osaka, Saigo was ordered by Dennai KOBA of Osaka Rusui to regulate the activeity of the merchant of Satsuma who is in Osaka on June 11, and he gave the order to merchants who did not have Orai-tegata (travel permit) to go return to their points of origin, and also made strict regulations in the domain, and took measures against merchants coming to Osaka by command of domain.  - Wikipedia日英京都関連文書対訳コーパス

9世紀前半、山東半島の港町・赤山（当時多くの新羅商人が居留するところとなっていた）に赤山法華経院を寄進するとともに、短期で帰国しなければならなかった入唐請益僧円仁の長期不法在唐を実現（不法在留を決意した円仁のために地方役人と交渉して公験（旅行許可証）下付を取り付ける）したのを始め、円仁の9年6ヶ月の求法の旅を物心両面にわたって支援した。例文帳に追加

In the early ninth century, Jang supported Ennin both physically and mentally for his one-and-a-half-year pilgrimage in search of law by donating the Chisan Fahua Temple in the port city of Chisan in the Shandong Peninsula (where many Silla merchants were residing), saving Ennin from an unlawful overstay in Tang when he was only allowed to stay there for a short while (by negotiating with a local officer to have his Kugen [visitor permit] granted when Ennin decided to overstay).  - Wikipedia日英京都関連文書対訳コーパス

第一作家同盟（DSD、メンバー34名で五団体が結集、太田聴雨、小林三季、佐藤日梵、松島肇、吉川青草、真野満（以上、青樹社）、村雲毅一、荒木留吉、田中一良、玉村善之助（以上、高原会）、高木長葉、山内神斧、池田耕一、森谷南人子、西村陀宙、鳥居道枝（以上、蒼空邦画会）、小林源太郎、水島爾保布（以上、行樹社）、船崎光次郎、松田操、榎本三朗（以上、赤人社））1922年6月末結成例文帳に追加

Daiichi-Sakka-Domei (First Writers Alliance, or DSD), which had five groups and 34 members, including Shou OTA, Sanki KOBAYASHI, Nichibon SATO, Hajime MATSUSHIMA, Aokusa YOSHIKAWA, and Mitsuru MANO [all from Seiju-sha], Kiichi MURAKUMO, Tomeyoshi ARAKI, Kazuyoshi TANAKA, and Zennosuke TAMAMURA [all from Kogen-kai], Choyo TAKAGI, Shinpu YAMAUCHI, Koichi IKEDA, Nanjinshi MORITANI, Dachu NISHIMURA, and Michie TORII [all from Soku-Hogakai], Gentaro KOBAYASHI and Nio MIZUSHIMA [all from Koju-sha], Kojiro FUNASAKI, Misao MATSUDA, and Saburo ENOMOTO [all from Akahito-sha]) was formed in late June of 1922.  - Wikipedia日英京都関連文書対訳コーパス

(規定する分配金に対しては、オーストラリアにおいても、オーストラリアの法令に従って租税を課することができる。その租税の額は、当該分配金の受益者が日本国の居住者である場合（その分配が行われる日に先立つ十二箇月の期間のいずれかの時点において当該不動産投資信託のすべての元本の十パーセント以上を直接又は間接に所有する分配金の受益者である場合を除く。）には、当該分配金の額の十五パーセントを超えないものとする。例文帳に追加

However, such distributions may also be taxed in Australia according to the law of Australia, but the tax so charged shall not exceed 15 per cent of the gross amount of the distributions if the beneficial owner of the distributions is a resident of Japan other than a beneficial owner of the distributions which holds, or has held at any time in the 12 month period preceding the date on which the distributions are made, directly or indirectly, capital that represents at least 10 percent of the value of all the capital in the REIT.  - 財務省

２(g)の規定の適用については、次に定めるところによる。(a)源泉徴収による課税については、一方の締約国の居住者は、その所得、利得又は収益の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）に先立つ十二箇月の期間を通じて２(g)に規定する要件を満たしているときに、当該支払が行われる課税年度について当該要件を満たすものとする。例文帳に追加

Where the provisions of sub paragraph g) of paragraph 2apply: a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph for the taxable year in which the payment is made if such resident satisfies those conditions during the 12 month period preceding the date of payment of an item of income, profits or gains (or, in the case of dividends, the date on which entitlement to the dividends is determined);  - 財務省

一方の締約国の居住者が自由職業その他の独立の性格を有する活動について取得する所得に対しては、次の(a)又は(b)の規定に該当する場合を除くほか、当該一方の締約国においてのみ租税を課することができる。(a)その者が、自己の活動を行うため通常その用に供している固定的施設を他方の締約国内に有する場合 (b)その者が、当該課税年度において開始し、又は終了するいずれかの十二箇月の期間において、合計百八十三日以上の期間当該他方の締約国内に滞在する場合例文帳に追加

Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State unless: (a) he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; or (b) he is present in that other Contracting State fora period or periods amounting to or exceeding in the aggregate 183 days in any twelve month period commencing or ending in the tax year or taxable year concerned.  - 財務省

(1) スペイン国籍の自然人若しくは法人，及びスペイン領域内に常居所若しくは現実かつ実効的な工業上若しくは商業上の施設を有し又は工業所有権の保護に関する1883年3月20日のパリ条約(以下「パリ条約」という)のスペインにおいて有効な法律の規定に従いその恩典を享受する外国自然人若しくは法人は，商標又は商号の登録を得ることができ，世界貿易機関の構成国の国民も同様とする。例文帳に追加

(1) Natural or legal persons of Spanish nationality and foreign natural or legal persons whose habitual residence is, or who have a real and effective industrial or commercial establishment on Spanish territory, or who enjoy the benefits of the Paris Convention for the Protection of Industrial Property of March 20, 1883, in accordance with the provisions of the Act of this Convention in force in Spain, hereinafter referred to as “the Paris Convention”, may obtain the registration of trademarks or trade names, as may nationals of the Members of the World Trade Organization. - 特許庁

マレーシアの居住者は，登録官からの書面による許可を得ないで，マレーシア外で発明についての特許出願をしてはならず，又は，他人にさせてはならない。ただし，次に掲げる条件に該当するときは，この限りでない。 (a)同一発明に関する特許出願が，マレーシア外での出願の2月以上前に特許登録局に対して行われていること，及び (b)その出願に関し，登録官が第30A条に基づく指示を出していないか，又はそのような指示はすべて取り消されていること ［法律A648:s.13による挿入］例文帳に追加

No person resident in Malaysia shall, without written authority granted by the Registrar, file or cause to be filed outside Malaysia an application for a patent for an invention unless - (a) an application for a patent for the same invention has been filed in the Patent Registration Office not less than two months before the application outside Malaysia; and (b) either no directions have been issued by the Registrar under section 30A in relation to the application or all such directions have been revoked. [Ins. Act A648: s.13] - 特許庁

志賀社長は、「12月に入り会社としてやるべきことがようやく見えてきた。大震災は地域とのつながり・絆の重要性を再認識する機会になった。」と語り、今後は、定額で、住居の清掃や修繕等を行う有料会員サービスである「一期一会倶楽部」を始めとする超地域密着型サービスに、一層磨きをかけることで、他社との差別化を図り、地域との信頼関係の強化を目指している。例文帳に追加

According to President Shiga “In December it finally became clear what we should do as a company. The March 11 earthquake was an opportunity to reconfirm the importance of local ties and connections.” Shiga Toso is now launching the “Ichigo-ichie (treasure every encounter) Club” paid membership service for residential cleaning and repairs at a fixed price. The company plans to refine this and other “ultra-local” services for differentiation versus competitors, towards strengthening relations of trust with the local community.  - 経済産業省

2008年には、以下の条件を満たした外国人労働者は「居住」への資格変更が可能となった。 その条件とは、①雇用許可制度の枠組みの中の在留資格所持者で、過去10年間のうち5年以上就労していること、②所定の技能・技術資格を所持しているか、あるいは、年間賃金総額が韓国人の平均年間賃金総額以上であること（2007年6月基準で2,900万ウォン以上）、③総資産が2,000万ウォン以上、④韓国語能力試験3級以上の言語能力、⑤犯罪歴がないこと、等である。例文帳に追加

In 2008, foreign workers satisfying the following conditions have been granted eligibility to change their status to “residency”135: (1) a holder of resident status within the framework of the Employment Permit System who has been working for more than five years in the last ten years, (2) a holder of specified expertise or skill qualifications or an individual earning total annual wages in excess of the average annual wages of South Koreans (more than 29 million won based on the June 2007 average), (3) an individual whose total assets are worth 20 million won or more, (4) a holder of Korean language ability equivalent to or higher than Level 3 of the Korean Proficiency Test, and (5) an individual with no criminal record136. - 経済産業省

①災害救助法の救助費用は、東京電力福島第一原子力発電所（以下「東電福島第一原発」という。）の周辺区域からの避難者か否かに関わらず、受入れ都道府県から被災県に全額求償できる旨、②応急仮設住宅について、住家に直接被害がなくても、長期にわたり自らの住家に居住できない場合には提供できること、③資力要件は、応急救助との趣旨等を踏まえ、必要と考えられる希望者にはできる限り供与することにつき改めて周知（平成23年4月4日）例文帳に追加

Information on the following points were communicated for the second time: 1) Prefectures receiving evacuees, whether they were from the surrounding areas of the Tokyo Electric Power Company's (TEPCO's) Fukushima No. 1 Nuclear Power Plant, can claim for compensation in full amounts of expenses incurred in carrying out rescue activities to the affected prefectures, according to the Disaster Relief Act; 2) Emergency provisional housings can be provided if a person cannot live in his/her own house for a long term, even though no direct damage is done to the person's home; and 3) Funds are provided to people deemed to be in need as much as possible, in the light of the purpose of emergency rescue activities. (April 4, 2011) - 厚生労働省

応急仮設住宅についてバリアフリー化に改めて留意するとともに、①必要な場合には完成後に簡易スロープ等のバリアフリー化の補修や応急仮設住宅敷地内通路を簡易舗装化する場合及び②暑さ寒さ対策として必要な場合の断熱材の追加や二重ガラス化、日よけ、風除室の設置等地域や入居者の実情に応じて追加的に対応した場合に必要となる相当な経費の増加額について国庫負担の対象となることを、関係県に通知（平成23年6月21日）例文帳に追加

Relevant Prefectural Governments were requested once again to bear in mind that they construct emergency provisional housings to barrier-free specifications and were also notified that a considerable increase in the required cost was borne by national treasury in case of the following: 1) If necessary, when they repair barrier-free installations such as ramps or pave streets in the premises of the emergency provisional housings at low cost, after the completion of emergency provisional housings; and 2) When they install heat shield materials, double-glazed glasses, and shades from the sun, and set up the space to remove wind, as necessary measures against cold and heat, according to the actual conditions of the areas and people living in the emergency provisional housings. (June 21, 2011). - 厚生労働省

建設された応急仮設住宅の水道管凍結防止を至急進めるため、①全ての応急仮設住宅に設置されている水道管の配置状況を確認するとともに、追加工事が必要な場合には早急に措置を講じること、②応急仮設住宅の床下に風の吹き抜けを防止するための囲いの設置など、水道管の凍結防止の措置を適切に講じること、③応急仮設住宅に入居されている方々に対し、確実に水抜きを実施するよう改めてその周知徹底をすることを関係各県あて依頼（平成24年1月25日）例文帳に追加

In order to urgently implement water pipe freeze protection at emergency provisional housings, relevant prefectures were requested again to publicize the following: 1) to check the condition of the placement of water pipes set up in all emergency provisional housings, and promptly take measures if additional construction work is needed; 2) to take proper measures for water pipe freeze protection, such as constructing enclosure in order to prevent winds blowing through the underfloor space of emergency provisional housings; 3) to be sure that those living in emergency provisional housings drain from water pipes. (January 25, 2012) - 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

１に規定する配当に対しては、これを支払う法人が居住者とされる一方の締約国においても、当該一方の締約国の法令に従って租税を課することができる。その租税の額は、当該配当の受益者が他方の締約国の居住者である場合には、次の額を超えないものとする。(a)当該配当の受益者が、当該配当の支払を受ける者が特定される日をその末日とする六箇月の期間を通じ、当該配当を支払う法人の議決権のある株式の五十パーセント以上を直接に所有する法人である場合には、当該配当の額の五パーセント(b)当該配当の受益者が、当該配当の支払を受ける者が特定される日をその末日とする六箇月の期間を通じ、当該配当を支払う法人の議決権のある株式の二十五パーセント以上を直接に所有する法人である場合には、当該配当の額の七・五パーセント(c)その他のすべての場合には、当該配当の額の十パーセント例文帳に追加

However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that Contracting State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: (a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company that has owned directly, for the period of six month sending on the date on which entitlement to the dividends is determined, at least 50 per cent of the voting shares of the company paying the dividends; (b) 7.5 per cent of the gross amount of the dividends if the beneficial owner is a company that has owned directly, for the period of six month sending on the date on which entitlement to the dividends is determined, at least 25 per cent of the voting shares of the company paying the dividends; (c) 10 per cent of the gross amount of the dividends in all other cases.  - 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

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

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

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

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

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

第十一条　外国人は、第四条第一項の登録を受けた日（第六条第三項、第六条の二第四項若しくは第七条第三項の確認又はこの項若しくは次項の申請に基づく確認（第三項において「登録後の確認」という。）を受けた場合には、最後に確認を受けた日。この項において「登録等を受けた日」という。）の後の当該外国人の五回目（登録等を受けた日に当該外国人が永住者又は特別永住者であるときは、七回目）の誕生日（当該外国人の誕生日が二月二十九日であるときは、当該外国人の誕生日は二月二十八日であるものとみなす。）から三十日以内に、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、登録原票の記載が事実に合つているかどうかの確認を申請しなければならない。ただし、第三条第一項の申請をした日（第六条第一項、第六条の二第一項若しくは第二項又は第七条第一項の申請をしたことがある者であるときは、その申請をした日）において十六歳未満であつた者については、この限りでない。例文帳に追加

Article 11 (1) The alien shall apply to the mayor or the head of the city, town or village where he/she resides, within 30 days of the fifth anniversary (in the case of the alien being a permanent resident or a special permanent resident on the day on which the initial or other registration was made, it shall be the seventh anniversary) of the alien's birthday (where his/her birthday falls on February 29, it shall be deemed as February 28) commencing from the year in which the registration under Article 4, paragraph (1) (in cases where the confirmation was made under Article 6, paragraph (3), Article 6-2, paragraph (4), or Article 7, paragraph (3), based on the application under this paragraph or the next paragraph, (in paragraph (3), this confirmation is referred to as "the latest confirmation") is to mean the day on which the latest confirmation was made. In this paragraph, this day is referred to as "the day on which the initial or other registration was made), by submitting the documents and photographs specified in the following items, for confirmation of whether the entries in the registration card correspond to the actual facts. However, this shall not apply to any alien who was less than sixteen years of age on the day when the application under Article 3, paragraph (1) was made (in cases where the alien ever made an application under Article 6, paragraph (1), Article 6-2, paragraph (1) or (2), or Article 7, paragraph (1), on the day on which such application was made):  - 日本法令外国語訳データベースシステム

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

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

一　法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日の属する事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日の属する年（次項において「適用年」という。）の前年以前の年に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第四十条の四第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等（当該居住者に係る外国関係会社（当該居住者に係る特定外国子会社等を除く。以下この号及び次号において同じ。）でその受ける法第四十条の五第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第二十五条の二十一第三項第二号に規定する請求権勘案間接保有株式等をいう。次号及び第四項において同じ。）を除く。）の占める割合を乗じて計算した金額（法第四十条の五第一項第一号に定める剰余金の配当等の額につき当該特定外国子会社等の当該基準事業年度に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除される金額がある場合には、当該計算した金額から当該控除される金額を控除した残額）例文帳に追加

i) Where an event listed in Article 40-5(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act (excluding the case where the said event occurred in a year preceding the year including the day on which two months have elapsed after the day following the final day of the business year including the base date for paying a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act of the said specified foreign subsidiary company, etc. (hereinafter such business year shall be referred to as the "base business year" in this item and the next paragraph and such year including the day on which two months have elapsed after the day following the final day of the base business year shall be referred to as the "applicable business year" in the next paragraph)) and when the said amount of dividend of surplus, etc. exceeds the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4(1) for the said base business year of the said specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said person of the said specified foreign subsidiary company, etc. prescribed in Article 25-21(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the base business year (where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the said resident (excluding a specified foreign subsidiary company, etc. related to the said resident; hereinafter the same shall apply in this item and the next item) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives as specified in Article 40-5(1)(i) of the Act is below the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 25-21(3)(ii); the same shall apply in the next item and paragraph (4)) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.) (where there is any amount to be deducted, with regard to the amount of a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act, for calculating the amount of taxable retained income, pursuant to the provisions of Article 25-21(2), for the said base business year of the said specified foreign subsidiary company, etc., the remaining amount after deducting the said amount to be deducted from the said calculated amount  - 日本法令外国語訳データベースシステム

５　第一項の規定による居住の用に供する建物の賃貸借（床面積（建物の一部分を賃貸借の目的とする場合にあっては、当該一部分の床面積）が二百平方メートル未満の建物に係るものに限る。）において、転勤、療養、親族の介護その他のやむを得ない事情により、建物の賃借人が建物を自己の生活の本拠として使用することが困難となったときは、建物の賃借人は、建物の賃貸借の解約の申入れをすることができる。この場合においては、建物の賃貸借は、解約の申入れの日から一月を経過することによって終了する。例文帳に追加

(5) In cases of a lease pursuant to the provisions of paragraph (1) for a building used for a residence (limited to those pertaining to buildings having floor area (in the case where a part of the building is the object of the lease, the floor area of said part) of less than 200 square meters), when it becomes difficult for the building lessee to use the building as his/her principal residence due to an unavoidable circumstance such as a work-related transfer, the receiving of medical care, or the necessity of providing care to a relative, the building lessee may request to terminate the building lease. In this case, the building lease shall be terminated when one month has passed since the day of the request to terminate.  - 日本法令外国語訳データベースシステム

４　市町村は、居宅要支援被保険者が介護予防サービス及び地域密着型介護予防サービスの種類（介護予防サービス等区分に含まれるものであって厚生労働大臣が定めるものに限る。次項において同じ。）ごとに月を単位として厚生労働省令で定める期間において受けた一の種類の介護予防サービスにつき支給する介護予防サービス費の額の総額及び特例介護予防サービス費の額の総額の合計額並びに一の種類の地域密着型介護予防サービスにつき支給する地域密着型介護予防サービス費の額の総額及び特例地域密着型介護予防サービス費の額の総額の合計額について、介護予防サービス費等種類支給限度基準額を基礎として、厚生労働省令で定めるところにより算定した額の百分の九十に相当する額を超えることができないこととすることができる。例文帳に追加

(4) A Municipality may stipulate that the total sum of the total amounts of Allowance for Preventive Long-Term Care Service and Exceptional Allowance for Preventive Service of Long-Term Care that are paid for single type of Preventive Service of Long-Term Care and the total amount of Allowance for Community-Based Preventive Long-Term Care Service and Exceptional Allowance for Community-Based Preventive Service of Long-Term Care that are paid for single type of Community-Based Preventive Service of Long-Term Care as allowances that were paid monthly to an In-Home Person Requiring Support by type of Preventive Service of Long-Term Care and Community-Based Preventive Service of Long-Term Care (limited to those types included in categories of Preventive Service of Long-Term Care, etc., and provided by the Minister of Health, Labour, and Welfare; the same shall apply in the following paragraph) during the period as determined by an Ordinance of the Ministry of Health, Labour, and Welfare shall not exceed the amount equivalent to 90 percent of the amount calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare based on the base amount of maximum benefit by payment type of Preventive Service of Long-Term Care, etc.  - 日本法令外国語訳データベースシステム

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

Article 68-2 (1) A Japanese national or a foreign national domiciled or resident (or, in the case of a juridical person, with a place of business) in Japan who desires to obtain an international registration (hereinafter referred to as an "application for international registration") provided in Article 2(1) of the Protocol Relating to the Madrid Agreement Concerning the International Registration of Marks adopted at Madrid on June 27, 1989 (hereinafter referred to as the "Protocol") shall file with the Commissioner of the Patent Office an application (hereinafter referred to as an "application for international registration") pursuant to Article 2(2) of the Protocol based on any of the following items; in this case, where requirements provided by Ordinance of the Ministry of Economy, Trade and Industry are applicable, two or more persons may jointly file the application for international registration:  - 日本法令外国語訳データベースシステム

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

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

応急仮設住宅の供給促進のため、①用地確保が困難な場合には、土地の借料も災害救助法の国庫負担の対象となること、②弊害がない場合には、応急仮設住宅の建設を市町村に委任することも可、③地元建設業者の活用も念頭に、発注に当たり、仕様規格等の公表も可、④手すりを設置するなどバリアフリー仕様とするようできる限り配慮すること、⑤スロープ設置や支援員室設置などの高齢者等用の「福祉仮設住宅」の設置も可能、⑥入居決定に当たり、機械的な抽選等により行わず、従前のコミュニティの維持にも配慮し、また、生活の長期化も想定して高齢者障害者等が集中しないよう配慮すること等を、実例を引用し、周知要請（平成23年4月15日）例文帳に追加

In order to promote the supply of emergency provisional housings, the following points were communicated and requested, by citing the actual cases: 1) Fees for borrowing land can be covered by the public funding as stipulated in the Disaster Relief Act, when it is difficult to secure construction sites for the housings; 2) The construction of the emergency provisional housings can be commissioned to municipalities, if no problem stands in the way; 3) When orders are placed, the specification standards can be made public, with the idea of concluding contracts with local construction companies; 4) Attention should be paid as much as possible to construct the emergency provisional housings to barrier-free specifications (e.g. setting up handrails); 5) "Welfare Provisional Housings" for the elderly can be constructed by setting up ramps and support staff rooms; and 6) the decision of moving in shall not be automatically made by lot so that the communities that existed before is maintained. Moreover, assuming that the life in the evacuation camps can be prolonged, attention should be paid so that the elderly and disabled are not concentrated in one place. (April 15, 2011) - 厚生労働省