「未請求」に関連した英語例文の一覧と使い方(4ページ目) - Weblio英語例文検索

(4) ある者が，通知であって，特許出願がされたが第27条に従う公開は未だされていない旨及びその者が当該通知において指定されたことを当該出願の公開後に行ったときは，その出願人は，特許が付与されたならば，その者を相手とする訴訟を提起する旨のものを通知されている場合は，その者は，当該出願が公開されていないにも拘らず，(1)に基づく請求を行うことができ，かつ，同項が適用される。例文帳に追加

(4) Where a person is notified that an application for a patent has been made, but not published in accordance with section 27, and that the applicant will, if the patent is granted, bring proceedings against that person in the event of his doing an act specified in the notification after the application is so published, that person may make a request under subsection (1), notwithstanding that the application has not been published, and that subsection shall apply accordingly. - 特許庁

商標は，次の場合は取り消すことができない。 (a) 当該商標が，取消請求の提出時点でその使用が第18条に定める要件を満たしていない先の商標(第4条(2))に抵触する場合 (b) 当該商標が，先の商標，未登録標識又はその他の権利であって，これらの所有者が後の商標の登録を知りながら連続して5年の間当該後の商標の使用を黙認してきた事情があるものに抵触する場合。ただし，後の商標の所有者が悪意で行動した場合は，この限りでない。例文帳に追加

The trademark may not be cancelled: (a) if it conflicts with an earlier trademark [Article 4(2)] the use of which does not satisfy, at the time of filing of the request for cancellation, the requirements laid down in Article 18; or (b) if it conflicts with an earlier trademark, non-registered sign or any other rights whose holder was aware of the registration of the later trademark and has acquiesced, for a period of five successive years, in the use of that trademark, unless the holder of the later trademark acted in bad faith. - 特許庁

何人も，未成年，心神喪失，又はその他行為無能力であるとの理由により，本法に基づいて請求され若しくは許容された何らかの陳述をすること又は何らかの事項をすることができないときは，当該行為無能力者の法定後見人，委員会，若しくは管理人(あれば)，又はそれらの何れも存在しないときは，その者の財産に関し管轄権を有する裁判所により選任された者が，そのような陳述をし，又は状況の許す範囲でそれに最も近似の陳述をし，かつ，当該行為無能力者の名義により，その代理として当該事項をすることができる。例文帳に追加

If any person, is by reason of infancy, lunacy or other disability, incapable of making any statement or doing anything required or permitted by or under this Act, the lawful guardian, committee or manager (if any) of the person subject to the disability, or, if there be none, any person appointed by any court possessing jurisdiction in respect of his property, may make such statement or a statement as nearly corresponding thereto as circumstances permit, and do such thing in the name and on behalf of the person subject to the disability. - 特許庁

第49条[1]の規定に基づく不使用を理由として保護の取消請求が提出された場合は，登録簿における登録の日は，マドリッド協定第5条(2)の規定に基づく期間が満了した日，又は第113条及び第114条の規定に基づく手続がこの期間の満了時に未だ終了していないときは，世界知的財産機関の国際事務局が保護を与えることに関する最終通知を受理した日に置き替えられるものとする。例文帳に追加

If a request for revocation of protection due to non-use under Section 49(1) is filed, the date of registration shall be replaced by the date on which the period according to Article 5(2) of the Madrid Agreement expired or, if the procedures under Sections 113 and 114 have not yet been concluded upon expiry of this period, by the date of receipt of the final notification concerning the grant of protection by the International Bureau of the World Intellectual Property Organization.  - 特許庁

出願の公告が旧商標法(Warenzeichengesetz)第5条[1]の規定に基づき1995年1月1日より前に決定されたが，当該出願が同法第5条[2]の規定に基づき未だ公告されていない場合は，当該商標は，予め公告されることなく第41条の規定に基づき登録簿に登録される。公告決定後に提出された早期登録の請求について旧商標法第6a条[2]に規定された手数料が既に納付されていた場合は，その手数料は職権により返還されるものとする。例文帳に追加

If the publication of an application pursuant to Section 5(1) of the former Trade Mark Law was decided prior to January 1, 1995, but the application has not yet been published pursuant to Section 5(2), of the former Trade Mark Law [Warenzeichengesetz], the trade mark shall be registered pursuant to Section 41 without previous publication. If the fee specified in Section 6a(2) of the former Trade Mark Law has already been paid for a request for accelerated registration filed after the decision to publish, the fee shall be refunded ex officio.  - 特許庁

(3) 次の条件が満たされている場合は，連邦特許裁判所は，その事件の実体上の争点について決定をすることなく，審判請求された決定を破棄することができる。1. 特許庁が未だその事件に関して実体上の決定を行っていないこと 2. 特許庁における手続に実質的不備があること3. 決定にとって本質的である新たな事実又は証拠が判明すること特許庁は，破棄の基礎とされた法律上の判断を，その決定の基礎としなければならない。例文帳に追加

(3) The Patent Court may reverse the appealed decision without itself deciding the case on its merits if 1. the Patent Office has not yet decided the case on its merits; 2. the proceedings before the Patent Office suffer from a substantial defect; 3. new facts or evidence become known which are essential to the decision. The Patent Office shall base its decision also on the legal assessment on which the reversal is based.  - 特許庁

本条第3 項から第5 項までの規定に加え、組合員は、いつでも、第33 条第2 項に規定する管理報酬に充当することを目的として、出資未履行金額の範囲内で、無限責任組合員からの［ ］日前までの追加出資請求通知に従い、無限責任組合員が指定した日までに、かかる管理報酬につき、第33 条第2 項第①号又は第②号に定める場合においては出資約束金額に応じて按分した金額、また、同項第③号に定める場合においては出資履行金額に応じて按分した額を組合口座に振込送金して払い込むものとする。例文帳に追加

In addition to the provisions of Article 8(3) to Article 8(5), a Partner shall, at any time in accordance with a Capital Call Notice issued by the General Partner for the purpose of appropriating management fees as set forth in Article 33(2), make a contribution in an amount obtained by dividing, on a pro rata basis, the management fees by such Partner’s Capital Commitment (in the case of Article 33(2)(i) or (ii)), or by its Capital Contribution (in the case of Article 33(2)(iii)), within its Unpaid Capital Commitment, by remittance to the Partnership Bank Account no later than the date designated by the General Partner.  - 経済産業省

労働基準監督署において受理した申請等労働局 岩手 宮城 福島 ３県合計 その他申請等未払賃金立替払関係(1)認定申請（企業数） 57件 66件 26件 149件 ―確認申請（労働者数） 377件 390件 133件 900件 ―労災給付請求(2) 701件 1,577件 259件 2,537件 995件（うち遺族給付） （622件）（1,280件）（163件） (2,065件) （36件）労災支給決定件数 679件 1,551件 252件 2,482件 981件（うち遺族給付） （601件）（1,257件）（158件） (2,016件) （36件）1：平成23年3月22日～平成24年3月7日 2：平成24年3月8日現在例文帳に追加

Applications received at the Labour Standards Inspection Offices Labor Bureaus Applications Iwate Miyagi Fukushima 3 prefectures in total Other Related to the reimbursement of unpaid wages (*1) Applications approved (the number of companies) 57 cases 66 cases 26 cases 149 cases ― Applications confirmed (the number of workers) 377 cases 390 cases 133 cases 900 cases ―Claims for workers' compensation (*2) 701 cases 1,577 cases 259 cases 2,537 cases 995 cases (cases of survivor benefits) (622 cases) (1,280cases) (163 cases) (2,065 cases)(36 cases)Cases in which workers' compensation was decided to be paid 679 cases 1,551 cases 252 cases 2,482 cases 981 cases (cases of survivor benefits) (601 cases) (1,257cases) (158 cases) (2,016 cases)(36 cases)*1: From March 22, 2011 to March 7, 2012 *2: As of March 8, 2012 - 厚生労働省

組合員は、出資約束期間満了後においては、(ⅰ)投資先事業者等に対する追加的なポートフォリオ投資を目的とする場合、又は(ⅱ)出資約束期間満了前に本組合がポートフォリオ投資の主な準備行為を行っていた場合において当該ポートフォリオ投資を完了するために必要とされるときに限り、出資未履行金額の範囲内で、無限責任組合員からの［ ］日前までの追加出資請求通知に従い、無限責任組合員が指定した日までに、かかるポートフォリオ投資に関して必要となる金額につき、［(ⅰ)の場合は当該ポートフォリオ投資の前に行われた当該投資先事業者等へのポートフォリオ投資に係る対象持分割合に応じて按分した額、また、(ⅱ)の場合は［出資約束金額/出資未履行金額］に応じて按分した額を］組合口座に振込送金して払い込むものとする。但し、(ⅰ)の場合、追加出資請求の対象となる金額は、各組合員の出資約束金額の［ ］%に相当する額を超えないものとする。例文帳に追加

After the expiration of the Commitment Period, a Partner shall, only (i) for the purpose of an additional Portfolio Investment in a Portfolio Company or (ii) to complete a Portfolio Investment which the Partnership has substantially prepared during the Commitment Period, make a contribution in accordance with the Capital Call Notice, m ake a contribution, within its Unpaid Capital Commitment, by remittance to the Partnership Bank Account no later than the date designated by the General Partner, in an amount obtained by dividing, on a pro rata basis, the amount required for such Portfolio Investment by (x) in the case of (i), such Partner’s Percentage Interest in respect of the previous Portfolio Investment in such Portfolio Company, or (y) in case of (ii), such Partner’s [Capital Commitment/Unpaid Capital Commitment]; provided that in the case of (i), the amount required by the Capital Call shall not exceed an amount equal to [__]% of the Capital Commitment of each Partner  - 経済産業省

第六十八条の九十　次に掲げる連結法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその連結法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、その連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。例文帳に追加

Article 68-90 (1) Where an affiliated foreign company related to any of the following consolidated corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of the consolidated corporation's profit, and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:  - 日本法令外国語訳データベースシステム

八　記載事項（帳簿の作成日、委託者名、商品取引所名、上場商品又は上場商品指数の種類、限月、約定年月日及び場節又は時間を除く。）については、個々の建玉、委託者（一人ずつ及び差換の有無又は預託猶予の別ごと）及び全ての委託者ごとにその額を記載すること。ただし、無担保値洗損金通算額、預り証拠金額、委託者未収金、無担保委託者未収金、取引証拠金預託必要額の合計額及びその内訳中追証拠金、預り証拠金余剰額又は不足請求額、取引証拠金維持額、値洗充当可能額、余剰証拠金、商品取引所又は商品取引清算機関に対する預託申告額、充当控除額並びに返還予定額については、個々の建玉ごとにその額を記載することを要しない。例文帳に追加

8. With regard to items to be recorded (except for the date of record, name of customer, name of Commodity Exchange, Type of Listed Commodity or Listed Commodity Index, expiration month, date of contract, and session or time), such amount shall be recorded by each open contract, by customer (by each customer and distinction of existence or non-existence of replacement, or by Deposit Deferral), and by each of all of the above for all customers; provided, however, that with regard to unsecured Mark-to-Market profit and loss amounts, amount of deposited margin, accounts receivable from a customer, unsecured accounts receivable from a customer, total amount of required amount of clearing margin, and additional margin of such related details, amount exceeding deposited margin or amount of claim for shortage, maintenance account for the clearing margin, Mark-to-Market applicable reserve, free margin, deposit amount declared to a Commodity Exchange or Commodity Clearing Organization, deduction amount against allocations, and amount scheduled to be refunded, it is not necessary to record such amounts individually by open contract.  - 日本法令外国語訳データベースシステム

第百五十六条の十一の二　金融商品取引清算機関が業務方法書で未決済債務等（清算参加者が行つた対象取引の相手方から金融商品債務引受業として引き受けた当該対象取引に基づく債務、当該清算参加者から当該対象取引に基づく債務を引き受けた対価として当該清算参加者に対して取得した債権（当該債務と同一の内容を有するものに限る。）及び担保をいう。以下この項において同じ。）について差引計算の方法、担保の充当の方法その他の決済の方法を定めている場合において、清算参加者に特別清算手続、破産手続、再生手続又は更生手続が開始されたときは、これらの手続の関係において、未決済債務等に関する金融商品取引清算機関又は当該清算参加者が有する請求権の額の算定その他の決済の方法は、当該業務方法書の定めに従うものとする。例文帳に追加

Article 156-11-2 (1) Where a Financial Instruments Clearing Organization stipulates, in its business rules, a method of deduction, a method of appropriating security and other methods of settlement with regard to Unsettled Obligations, etc. (meaning obligations arisen from a Subject Transaction conducted by a Clearing Participant which was assumed from the other party to said Subject Transaction as Financial Instruments Obligation Assumption Service, claims (limited to those having the same contents as said obligations) on said Clearing Participant which has been acquired as consideration for assuming obligations arisen from said Subject Transaction from said Clearing Participant, and security; hereinafter the same shall apply in this paragraph), when special liquidation proceedings, bankruptcy proceedings, rehabilitation proceedings or reorganization proceedings has been commenced for a Clearing Participant, in relation to these proceedings, calculation of the amount of claims which the Financial Instruments Clearing Organization or said Clearing Participant has with regard to the Unsettled Obligations, etc. and other methods of settlement shall be in accordance with the provision of said business rules.  - 日本法令外国語訳データベースシステム

3. 有限責任組合員が本条第1 項に従い出資義務の免除又は除外を受けた場合、無限責任組合員は、その裁量により、当該有限責任組合員の出資なしに当該ポートフォリオ投資を行うか否かを選択することができる。無限責任組合員が当該ポートフォリオ投資を行うことを決定した場合、無限責任組合員は、当該免除又は除外がなければ当該有限責任組合員が当該ポートフォリオ投資に関して出資すべきであった金額について、他の組合員に対して、［出資約束金額/出資未履行金額］に応じて按分した額につき、出資未履行金額を超えない限度で、第8 条第4 項に準じて、追加での出資請求を行うことができる。例文帳に追加

(3) If a Limited Partner is excused or excluded from its obligation to make contribution pursuant to paragraph (1) of this Article, the General Partner may, in its discretion, elect whether to make the related Portfolio Investment without such Limited Partner’s contribution. If the General Partner elects to make such Portfolio Investment, the General Partner may require the other Partners to make additional contributions, pursuant to Article 8(4), with respect to the amount that would have been paid by such Limited Partner but for the excuse or exclusion, in proportion to their respective [Capital Commitments/Unpaid Capital Commitments] within their respective Unpaid Capital Commitments.  - 経済産業省

第十一条　この法律に基づく保険給付を受ける権利を有する者が死亡した場合において、その死亡した者に支給すべき保険給付でまだその者に支給しなかつたものがあるときは、その者の配偶者（婚姻の届出をしていないが、事実上婚姻関係と同様の事情にあつた者を含む。以下同じ。）、子、父母、孫、祖父母又は兄弟姉妹であつて、その者の死亡の当時その者と生計を同じくしていたもの（遺族補償年金については当該遺族補償年金を受けることができる他の遺族、遺族年金については当該遺族年金を受けることができる他の遺族）は、自己の名で、その未支給の保険給付の支給を請求することができる。例文帳に追加

Article 11 (1) Where a person entitled to the right to receive insurance benefits under this Act has died and any part of the insurance benefits payable to the deceased person remains unpaid to said person, his/her spouse (including a person who has not made a notification of marriage but has been in a de facto marital relationship with the deceased person; the same shall apply hereinafter), children, parents, grandchildren, grandparents or siblings who shared living expenses with the deceased person at the time of his/her death (in the case of the compensation pension for surviving family, other surviving family members eligible to receive said compensation pension for surviving family, and in the case of the pension for surviving family, other surviving family members eligible to receive said pension for surviving family) may claim payment of the unpaid insurance benefits in their own names.  - 日本法令外国語訳データベースシステム

(6) 当該機関は，クレームの主対象に関係する特許出願の部分及び所要の追加調査手数料が所定の期限内に納付済の特許出願の部分について，調査報告書を作成しなければならない。追加調査手数料が所定の期限内に未納付の特許出願の部分については，それらが第31条に基づく分割出願の対象でない限り，取り下げられたものとみなす。調査報告書の作成請求書は，特許出願人から提出される(1)(b)又は(c)に掲げた構成部分に言及しなければならず，かつ，このように記載された構成部分が言及する特許出願の部分を特定しなければならない。例文帳に追加

6. The body shall draw up a search report on that part of the patent application that concerns the main subject matter of the claims and on those parts of the patent application for which the required additional search fees have been paid within the prescribed time limit. Those parts of the patent application for which additional search fees have not been paid within the prescribed time limit shall be deemed to have been withdrawn unless they are the subject matter of divisional applications under Article 31. The request for the drawing up of the search report shall refer to the elements referred to in paragraph 1(b) or (c) to be submitted by the owner of the patent application and shall identify those parts of the patent application to which the elements thus mentioned refer. - 特許庁

(2) 第1項及び本項の適用上，当該通知を受領した時，又は当該国際寄託当局が国際寄託当局の役割を果たすこと若しくは当該当局として客観的かつ公平な方法で活動することを停止した時から3月以内に，出願人又は所有者が， (a) 当該寄託が未だ移転されていないときに当該再寄託を行う場合， (b) 再寄託した培養物が最初に寄託した微生物の培養物と同一ものである旨の宣言書を当該再寄託を行う国際寄託当局に提出する場合，並びに (c) 移転された寄託又は再寄託の受託番号及び該当するときは当該寄託を行った国際寄託当局の名称を表示する目的で，第31条又は場合により第38条に基づく明細書の補正を請求する場合は， 当該寄託は，常時利用可能であったものとして取り扱われる。例文帳に追加

(2) For the purposes of paragraph 1 and of this paragraph, the deposit shall be treated as always having been available if, within 3 months of the receipt of such notification or of the international depositary authority ceasing to perform the functions of an international depositary authority or to conduct its activities as such an authority in an objective and impartial manner, the applicant or proprietor -- (a) in a case where the deposit has not already been transferred, makes the new deposit; (b) furnishes to the international depositary authority with which the new deposit is made a declaration that the culture so deposited is of the same micro-organism as was the culture originally deposited; and (c) requests amendment of the specification under section 31 or 38, as the case may be, so as to indicate the accession number of the transferred or new deposit and, where applicable, the name of the international depositary authority with which the deposit has been made. - 特許庁

出願が微生物学的方法又はこれにより得られる物に関連し，かつ，微生物の使用を必要とする場合において，その発明を当該技術の熟練者が実施することができるような方法では，その微生物を出願に十分に開示することができず，また，その微生物を公衆の利用に供することができないときは，発明は，次の状況においてのみ開示されたものとみなす。 (a)微生物の培養体が出願前に寄託機関に寄託されていること (b)寄託機関及び培養体寄託番号が出願書類に記載されていること。この情報が出願の時点で未だ入手可能でない場合は，当該情報は，審査官の請求から2月以内に提出しなければならない。IP法第44条に基づく出願の公開は，当該情報の提出を待って行われる。及び (c)なされた出願が，微生物の特性に関して，出願人による入手が可能な関連情報を与えること例文帳に追加

Where the application concerns a microbiological process or the product thereof and involves the use of a microorganism which cannot be sufficiently disclosed in the application in such a way as to enable the invention to be carried out by a person skilled in the art, and such material is not available to the public, the invention shall only be regarded as being disclosed if: (a) A culture of the microorganism has been deposited in a depositary institution before filing the application; (b) The depositary institution and the file number of the culture deposit are stated in the application. If this information is not yet available at the time of filing the application, the said information shall be submitted within two months from request of the Examiner. Publication of the application under Section 44, IP CODE shall be held pending submission of said information; and (c) The application as filed gives relevant information as is available to the applicant on the characteristics of the microorganism. - 特許庁

(4) 製品の処分権者が差押に対して異議を唱えた場合は，税関は，申請人にこれについて遅滞なく通知する。申請人は，税関に対して，同人が，差し押さえられた製品に関する(1)に基づく申請を維持するか否かを，遅滞なく宣言しなければならない。 1. 申請人がその申請を取り下げたときは，税関は，遅滞なく差押を解除する。 2. 申請人がその申請を維持し，かつ，申請人が差押製品の保管又は製品に係る処分権の制限を命じる執行可能な裁判所決定を提出したときは，税関は必要な措置を講ずる。1.又は 2.の何れにも該当しない場合は，税関は，第 1文に基づく申請人への通告の送達から2週間の期間の満了後に差押を解除する。申請人が，2.による裁判所決定を請求しているが，未だそれを受領していないことを証明したときは，差押が維持されるものとし，その期間は，最長で 2週間とする。例文帳に追加

(4) Should the person entitled to dispose of the product object to the seizure, the customs authorities shall inform the applicant thereof without delay. The applicant shall declare to the customs authorities without delay whether he will maintain the application under subsection (1) in respect of the seized product. 1. If the applicant withdraws his application, the customs authorities shall lift the seizure without delay. 2. If the applicant maintains his application and submits an enforceable court decision ordering the impounding of the seized product or limitation of the right to dispose thereof, the customs authorities shall take the necessary measures. Where neither of the cases referred to in nos. 1 and 2 are applicable, the customs authorities shall lift the seizure after expiry of two weeks after service of the notification to the applicant under the first sentence; should the applicant show that a court decision according to no. 2 has been requested, but has not yet been received, the seizure shall be maintained for a further two weeks at the most.  - 特許庁

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

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

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

(1) In the case where a Commodity Clearing Organization has stipulated in its business rules the methods of settlement of Unsettled Liabilities, etc. in the event that special liquidation proceedings, bankruptcy proceedings or reorganization proceedings have commenced for a Clearing Participant (the Unsettled Liabilities, etc. means the liabilities arising from Transactions on a Commodity Market carried out by said Clearing Participant which said Commodity Clearing Organization has assumed from the counterparty to said transactions and the claims on said Clearing Participant which said Commodity Clearing Organization has acquired as consideration for assuming the liabilities arising from said transactions [such claims shall be limited to those having the identical contents as said liabilities]; hereinafter the same shall apply in this paragraph), if such proceedings have been commenced for a Clearing Participant, calculation of the amount of the claims that said Commodity Clearing Organization or said Clearing Participant has with regard to Unsettled Liabilities, etc. and other methods of settlement shall be in accordance with the provisions of the business rules of said Commodity Clearing Organization.  - 経済産業省

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

第六十六条の六　次に掲げる内国法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び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内国法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項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（以下この款において「課税対象留保金額」という。）に相当する金額は、その内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。例文帳に追加

Article 66-6 (1) Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year 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 domestic corporation 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 in this Subsection as "taxable retained income") shall be deemed to be the amount of the domestic corporation's profit, and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:  - 日本法令外国語訳データベースシステム

第八百四十七条　六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き株式を有する株主（第百八十九条第二項の定款の定めによりその権利を行使することができない単元未満株主を除く。）は、株式会社に対し、書面その他の法務省令で定める方法により、発起人、設立時取締役、設立時監査役、役員等（第四百二十三条第一項に規定する役員等をいう。以下この条において同じ。）若しくは清算人の責任を追及する訴え、第百二十条第三項の利益の返還を求める訴え又は第二百十二条第一項若しくは第二百八十五条第一項の規定による支払を求める訴え（以下この節において「責任追及等の訴え」という。）の提起を請求することができる。ただし、責任追及等の訴えが当該株主若しくは第三者の不正な利益を図り又は当該株式会社に損害を加えることを目的とする場合は、この限りでない。例文帳に追加

Article 847 (1) A shareholder (excluding a Holder of Shares Less than One Unit who is unable to exercise rights pursuant to the provisions of the articles of incorporation) having the shares consecutively for the preceding six months or more (or, in cases where a shorter period is prescribed in the articles of incorporation, such period or more) may demand the Stock Company, in writing or by any other method prescribed by the applicable Ordinance of the Ministry of Justice, to file an action for pursuing the liability of an incorporator, Director at Incorporation, Company Auditor at Incorporation, Officer, etc. (meaning the Officer, etc. prescribed in Article 423(1); hereinafter the same shall apply in this Article) or liquidator, an action seeking the return of the benefits set forth in Article 120(3) or an action seeking payment under the provisions of Article 212(1) or Article 285(1) (hereinafter referred to as an "Action for Pursuing Liability, etc." in this Section); provided, however, that this shall not apply in cases where the purpose of the Action for Pursuing Liability, etc. is to seek unlawful gains of such shareholder or a third party or to inflict damages on such Stock Company.  - 日本法令外国語訳データベースシステム

４　第一項及び第二項に規定する控除未済課税済配当等の額とは、法第四十条の五第一項に規定する居住者に係る外国関係会社が同項第三号に掲げる事実が生じた日前二年以内の期間において当該居住者に係る特定外国子会社等から受けた剰余金の配当等の額（同項第二号に定める金額を含む。）で当該特定外国子会社等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ないもの（当該特定外国子会社等に係る第二項又は前項の規定により算定した法第四十条の五第一項に規定する課税済配当等の額に含まれないものを含む。）のうち、当該居住者の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に法第四十条の五第一項の規定の適用に充てられた部分の金額を除く。）をいう。例文帳に追加

(4) The taxed amount of a dividend, etc. before deduction prescribed in paragraph (1) and paragraph (2) shall be, out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to a resident prescribed in Article 40-5(1) of the Act received from a specified foreign subsidiary company, etc. related to the said resident during the period of two years or less preceding the day on which an event listed in item (iii) of the said paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in item (ii) of the said paragraph) and which shall not be deducted for calculating the amount of taxable retained income under the provisions of Article 25-21(2) pertaining to the said specified foreign subsidiary company, etc. (including the amount which shall not be included in the taxed amount of a dividend, etc. prescribed in Article 40-5(1) of the Act that was calculated for the said specified foreign subsidiary company, etc. pursuant to the provisions of paragraph (2) or the preceding paragraph), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said resident via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of Article 40-5(1) of the Act).  - 日本法令外国語訳データベースシステム

２　法第六十六条の六第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる内国法人に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額（以下この節において「適用対象留保金額」という。）に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時における当該内国法人の有する当該特定外国子会社等の請求権勘案保有株式等の占める割合を乗じて計算した金額（当該内国法人の同項の規定の適用に係る各事業年度において、当該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内国法人に係る外国関係会社（当該特定外国子会社等に係る控除未済課税済配当等の額を有するものに限る。）につき第三号に掲げる事実が生じた場合には、当該計算した金額からそれぞれこれらの号に定める金額を控除した残額）とする。例文帳に追加

(2) The amount calculated as specified by a Cabinet Order prescribed in Article 66-6(1) of the Act shall be the amount obtained by multiplying the eligible retained income prescribed in the said paragraph for the relevant business year of a specified foreign subsidiary company, etc. related to a domestic corporation listed in the items of the said paragraph (hereinafter referred to as the "eligible retained income" in this paragraph) by the ratio of the shares, etc. for considering the claims held by the said domestic corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year of the said specified foreign subsidiary company, etc. (where any of the events listed in item (i) or item (ii) occurred with regard to the said specified foreign subsidiary company, etc. or an event listed in item (iii) occurred with regard to an affiliated foreign company related to the said domestic corporation (limited to those that hold the taxed amount of a dividend, etc. before deduction pertaining to the said specified foreign subsidiary company, etc.) in the relevant business year of the said domestic corporation relating to the application of the provisions of the said paragraph, such amount shall be the remaining amount after deducting the amount specified respectively in these items from the said calculated amount):  - 日本法令外国語訳データベースシステム

三　控除未済課税済配当等の額　当該内国法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該内国法人に係る特定外国子会社等から受けた剰余金の配当等の額（法第六十六条の八第一項第二号に定める金額を含む。）で当該特定外国子会社等に係る前項の規定による課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第三十九条の十九第二項又は第三項の規定により算定した法第六十六条の八第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。）のうち、当該内国法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に前項及び同条第一項並びに第三十九条の百十六第二項及び法第六十八条の九十二第一項の規定の適用に充てられた部分の金額を除く。）をいう。例文帳に追加

(iii) The taxed amount of a dividend, etc. before deduction: Out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to the said domestic corporation has received from a specified foreign subsidiary company, etc. related to the said domestic corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of dividend of surplus, etc. shall include the amount specified in Article 66-8(1)(ii) of the Act) and which shall not be deducted for calculating the amount of taxable retained income pertaining to the said specified foreign subsidiary company, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by a Cabinet Order prescribed in Article 66-8(1) of the Act pertaining to the said specified foreign subsidiary company, etc., as calculated under the provisions of Article 39-19(2) or (3)), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said domestic corporation via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of the said Article, and Article 39-116(2), and the provisions of Article 68-92(1) of the Act).  - 日本法令外国語訳データベースシステム

２　法第六十八条の九十第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる連結法人に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額（以下この節において「適用対象留保金額」という。）に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時における当該連結法人の有する当該特定外国子会社等の請求権勘案保有株式等の占める割合を乗じて計算した金額（当該連結法人の同項の規定の適用に係る各連結事業年度において、当該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連結法人に係る外国関係会社（当該特定外国子会社等に係る控除未済課税済配当等の額を有するものに限る。）につき第三号に掲げる事実が生じた場合には、当該計算した金額からそれぞれこれらの号に定める金額を控除した残額）とする。例文帳に追加

(2) The amount calculated as specified by a Cabinet Order prescribed in Article 68-90(1) of the Act shall be the amount obtained by multiplying the eligible retained income prescribed in the said paragraph for the relevant business year of a specified foreign subsidiary company, etc. related to a consolidated corporation listed in the items of the said paragraph (hereinafter referred to as the "eligible retained income" in this paragraph) by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year of the said specified foreign subsidiary company, etc. (where any of the events listed in item (i) or item (ii) occurred with regard to the said specified foreign subsidiary company, etc. or an event listed in item (iii) occurred with regard to an affiliated foreign company related to the said consolidated corporation (limited to those that hold the taxed amount of a dividend, etc. before deduction pertaining to the said specified foreign subsidiary company, etc.) in the relevant consolidated business year of the said consolidated corporation relating to the application of the provisions of the said paragraph, such amount shall be the remaining amount after deducting the amount specified respectively in these items from the said calculated amount):  - 日本法令外国語訳データベースシステム

三　控除未済課税済配当等の額　当該連結法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該連結法人に係る特定外国子会社等から受けた剰余金の配当等の額（法第六十八条の九十二第一項第二号に定める金額を含む。）で当該特定外国子会社等に係る前項の規定による個別課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第三十九条の百十九第二項又は第三項の規定により算定した法第六十八条の九十二第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。）のうち、当該連結法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に前項及び同条第一項並びに第三十九条の十六第二項及び法第六十六条の八第一項の規定の適用に充てられた部分の金額を除く。）をいう。例文帳に追加

(iii) The taxed amount of a dividend, etc. before deduction: Out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to the said consolidated corporation received from a specified foreign subsidiary company, etc. related to the said consolidated corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in Article 68-92(1)(ii) of the Act) and which shall not be deducted for calculating the amount of individually taxable retained income pertaining to the said specified foreign subsidiary company, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by a Cabinet Order prescribed in Article 68-92(1) of the Act pertaining to the said specified foreign subsidiary company, etc., as calculated under the provisions of Article 39-119(2) or (3)), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said consolidated corporation via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of the said Article, and Article 39-16(2), and the provisions of Article 66-8(1) of the Act).  - 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

第六十六条の九の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に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内国法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（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（以下この款において「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内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。例文帳に追加

Article 66-9-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a 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 account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph 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 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 domestic corporation that 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 hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of profit of the domestic corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.  - 日本法令外国語訳データベースシステム

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

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

(1)を制限することなく，同項は次の諸規則を制定する権限を含む。ある者に対し，本法若しくは規則に基づく申請に関して，又は本法に基づく手続(裁判所手続を除く)に関して，制定法上の宣言(司法手続外誓約)を提出するよう要求すること，及び未成年又は身体的若しくは精神的障害を理由に，宣言の作成又は行為の実行ができない者の代理として，本法に基づいて，宣言の作成又は行為の実行のために，かつ，それに関して規定を制定すること，及び本法に基づき納付した手数料の全部又は一部における返還についての規定を制定すること，及び本法に基づき別途納付すべき手数料の全部又は一部における請求権の放棄についての規定を制定すること，及び誤記又は明白な誤りを訂正するため又はその他の目的で，登録簿への記入の補正のために，かつ，その補正に関連して規定を制定すること，及びある者に対し，本法の規定の適用による聴聞を受けることを希望するか否かを所定の期間内に登録官に通知するよう要求する権限を，登録官に付与すること，及び本法の規定の適用による聴聞を受けることを希望する者に，登録官が指定した日時及び場所に出頭するよう要求する権限を，登録官に付与すること，及び意匠の共通所有権についての要件を含むがそれに限らず，1又は2以上の意匠が開示される意匠出願の内容を定めること，及び意匠の登録又は公告を求める出願人に対し，出願が提出及び次についての規則の要件に従うようにするために必要な事柄を行うよう指示する権限を，登録官に付与すること，規則が指定する期間内に指示が守られない場合に出願が失効することについて規定すること，及びかく失効した出願の回復について定めること，及び規則に基づいて行った登録官の決定に対する上訴について定めること，及び手続を開始することができる又はその他の事柄をなすことができる期間を定める規定を含め，本法に基づく手続における所定の裁判所の実務及び手続のために，かつ，それに関連して規定を制定すること，及び当該期間の延長について定めること，及び1906年意匠法の廃止及び本法の施行を理由に，必要な又は便宜な経過規定又は派生規定を作成すること，及び本法の明記された目的のために引き続き有効であるように(所定の変更を加えて)，1906年意匠法に基づく規則を制定すること，及び本法又は規則の適用上，電子装置又は通信の方法によって行われるべき事柄についての規則を制定すること，及び登録官に対し，登録官が適切と考える意匠に関する書類を準備する，公告する及び販売する権限を付与すること，及び書類の廃棄のため及びそれに関する規定を作成すること例文帳に追加

Without limiting subsection (1), that subsection includes the power to make regulations: requiring persons to give statutory declarations in relation to applications under the Act or regulations, or in relation to proceedings under the Act (other than court proceedings); and making provision for and in relation to the making of a declaration, or the doing of an act, under this Act on behalf of a person who, because of infancy or physical or mental disability, is unable to make the declaration or do the act; and providing for the refund, in the whole or part of a fee paid under the Act; and providing for the waiver, in whole or part, of a fee that would otherwise be payable under the Act; and making provision for and in relation to the amendment of an entry in the Register to correct a clerical error or an obvious mistake, or for any other purpose; and empowering the Registrar to require a person to inform the Registrar, within the period prescribed by the regulations, whether or not the person wishes to be heard for the purposes of a provision of the Act; and empowering the Registrar to require a person who wishes to be heard for the purposes of a provision of the Act to appear on a day, and at a place and time, specified by the Registrar; and providing for the contents of design applications in which one or more designs are disclosed, including, but not limited to, requirements as to common ownership of the designs; and empowering the Registrar to direct an applicant for registration or publication of a design to do such things as are necessary to ensure that the application is in accordance with the requirements of the regulations for filing and: providing for the lapsing of the application if such a direction is not complied with within the period specified in the regulations; and providing for the restoration of an application that has so lapsed; and providing for appeals against decisions of the Registrar made under the regulations; and making provision for and in relation to the practice and procedure of prescribed courts in proceedings under this Act, including provision prescribing the time within which any proceeding may be started or anything else may be done, and providing for the extension of any such time; and making transitional or consequential provisions as necessary or convenient because of the repeal of the Designs Act 1906 and the enactment of this Act; and provide for regulations under the Designs Act 1906 to continue to have effect (with any prescribed alterations) for specified purposes of this Act; and providing for things to be done for the purposes of this Act or the regulations by means of electronic equipment or communication; and empowering the Registrar to prepare, publish and sell such documents relating to designs as the Registrar thinks fit; and making provision for and in relation to the destruction of documents.  - 特許庁