1016万例文収録!

「法第四十九条第二項第二号の政令で定める額」に関連した英語例文の一覧と使い方 - Weblio英語例文検索


小窓モード

プレミアム

ログイン
設定

設定

Weblio 辞書 > 英和辞典・和英辞典 > 法第四十九条第二項第二号の政令で定める額に関連した英語例文

セーフサーチ:オン

不適切な検索結果を除外する

不適切な検索結果を除外しない

セーフサーチについて

法第四十九条第二項第二号の政令で定める額の部分一致の例文一覧と使い方

該当件数 : 52



例文

法第四十九条第二項第二号の政令で定める額例文帳に追加

Amount specified by Cabinet Order as prescribed in Article 49(2)(ii) of the Act  - 日本法令外国語訳データベースシステム

ロの政令定める例文帳に追加

Amount specified by Cabinet Order as prescribed in Article 49(2)(i)(a) of the Act  - 日本法令外国語訳データベースシステム

 及び政令定めるは、三千円とする。例文帳に追加

Article 6 The amount specified by a Cabinet Order as prescribed in Article 9(1)(iii) and Article 24(1)(iii) of the Act shall be 3,000 yen.  - 日本法令外国語訳データベースシステム

及び政令定める例文帳に追加

Amount specified by Cabinet Order as prescribed in Article 9(1)(iii) and Article 24(1)(iii) of the Act  - 日本法令外国語訳データベースシステム

例文

 法第四十九条第二項第二号の政令で定める額は、別表五の一欄に掲げる特定継続的役務ごとに同表の欄に掲げるとする。例文帳に追加

Article 16 The amount specified by a Cabinet Order as prescribed in Article 49(2)(ii) of the Act shall be the amounts that are respectively listed in Column 4 of Appended Table 5 for the Specified Continuous Services listed in Column 1 of the same table.  - 日本法令外国語訳データベースシステム


例文

 民事執行施行令(昭和五五年政令百三の規定は、民事保全において準用する民事執行百三政令定めるについて準用する。例文帳に追加

Article 1 The provisions of Article 1 of the Order for Enforcement of the Civil Execution Act (Cabinet Order No. 230 of 1980) shall apply mutatis mutandis to the amount specified by Cabinet Order as set forth in Article 131, item (iii) of the Civil Execution Act as applied mutatis mutandis pursuant to Article 49, paragraph (4) of the Civil Provisional Remedies Act.  - 日本法令外国語訳データベースシステム

 ロの政令定めるは、別表五の一欄に掲げる特定継続的役務ごとに同表の三欄に掲げるとする。例文帳に追加

Article 15 The amount specified by a Cabinet Order as prescribed in Article 49(2)(i)(a) of the Act shall be the amounts that are respectively listed in Column 3 of Appended Table 5 for the Specified Continuous Services listed in Column 1 of the same table.  - 日本法令外国語訳データベースシステム

 百五に掲げる債権(次の債権を除く。)に係る同百六及びにおいて準用する場合を含む。以下同じ。)の政令定めるは、次の各に掲げる区分に応じ、それぞれ当該各定めるとする。例文帳に追加

Article 2 (1) The amount to be specified by Cabinet Order as set forth in Article 152, paragraph (1) of the Act (including cases where applied mutatis mutandis pursuant to Article 167-14 and Article 193, paragraph (2) of the Act; the same shall apply hereinafter), to which either of the claims listed in the items under Article 152, paragraph (1) of the Act (excluding the claim set forth in the following paragraph) pertains, shall be the amount specified for the cases listed in the following items respectively:  - 日本法令外国語訳データベースシステム

 この律は、平成月一日から起算して三月を超えない範囲内において政令定める日から施行する。ただし、の改正規定、の次に一を加える改正規定、の改正規定(同の改正規定、同の改正規定中「売買取引」を「取引」に改める部分及び同の改正規定中「政令で」を「主務省令で」に改める部分を除く。)、の三の改正規定、の改正規定、の改正規定(「弁済契約において定める」を「契約弁済」に改める部分に限る。)、の改正規定(「」の下に「、」を加える部分に限る。)、百六の改正規定、百六の改正規定(同の次に一を加える部分に限る。)及び百六及びの改正規定(「」の下に「、」を加える部分に限る。)は、平成三年月一日から施行する。例文帳に追加

Article 1 This Act shall come into force as from the date specified by a Cabinet Order within a period not exceeding three months from October 1, 1990; provided, however, that the provisions revising Article 54-2, the provisions which add one Article after Article 92, the provisions revising Article 97-2 (excluding the provisions revising paragraph (2) of the same Article, the part which revises "buying and selling transactions" in the provisions revising paragraph (3) of the same Article to "transactions" and the part which revises "by a Cabinet Order" in the provisions revising paragraph (5) of the same Article to "by an ordinance of the competent ministry"), the provisions revising Article 97-3, paragraph (2), the provisions revising Article 97-4, the provisions revising Article 97-11, paragraph (3) (limited to the part which revises "the amount as specified in the payment contract" to "the contracted payment amount"), the provisions revising Article 146 (limited to the part which adds "Article 54-2, paragraph (2)" under "Article 52, paragraph (3)"), the provisions revising Article 161, item (i), the provisions revising Article 164 (limited to the part which adds one item after item (ii) of the same Article), and the provisions revising Article 166, item (i) and item (ii) (limited to the part which adds "Article 54-2, paragraph (2)" under "Article 52, paragraph (3)") shall come into force as from April 1, 1991.  - 日本法令外国語訳データベースシステム

例文

この律は、平成月一日から起算して三月を超えない範囲内において政令定める日から施行する。ただし、の改正規定、の次に一を加える改正規定、の改正規定(同の改正規定、同の改正規定中「売買取引」を「取引」に改める部分及び同の改正規定中「政令で」を「主務省令で」に改める部分を除く。)、の三の改正規定、の改正規定、の改正規定(「弁済契約において定める」を「契約弁済」に改める部分に限る。)、の改正規定(「」の下に「、」を加える部分に限る。)、百六の改正規定、百六の改正規定(同の次に一を加える部分に限る。)及び百六及びの改正規定(「」の下に「、」を加える部分に限る。)は、平成三年月一日から施行する。例文帳に追加

This Act shall come into force as from the date specified by a Cabinet Order within a period not exceeding three months from October 1, 1990; provided, however, that the provisions revising Article 54-2, the provisions which add one Article after Article 92, the provisions revising Article 97-2 (excluding the provisions revising paragraph 2 of the same Article, the part which revises "buying and selling transactions" in the provisions revising paragraph 3 of the same Article to "transactions" and the part which revises "by a Cabinet Order" in the provisions revising paragraph 5 of the same Article to "by an ordinance of the competent ministry"), the provisions revising Article 97-3, paragraph 2, the provisions revising Article 97-4, the provisions revising Article 97-11, paragraph 3 (limited to the part which revises "the amount as specified in the payment contract" to "the contracted payment amount"), the provisions revising Article 146 (limited to the part which adds "Article 54-2, paragraph 2" under "Article 52, paragraph 3"), the provisions revising Article 161, item 1, the provisions revising Article 164 (limited to the part which adds one item after item 2 of the same Article), and the provisions revising Article 166, item 1 and item 2 (limited to the part which adds "Article 54-2, paragraph 2" under "Article 52, paragraph 3") shall come into force as from April 1, 1991.  - 経済産業省

例文

 に規定する政令定める基準により計算した金は、同に規定する特定外国子会社等(以下この及び次からまでにおいて「特定外国子会社等」という。)の各事業年度の決算に基づく所得の金に係るに掲げる金及び同に掲げる金の合計から当該所得の金に係る同に掲げる金を控除した残(当該所得の金に係る同に掲げる金が欠損の金である場合には、当該所得の金に係る同に掲げる金から当該欠損の金と当該所得の金に係る同に掲げる金との合計を控除した残)とする。例文帳に追加

Article 25-20 (1) The amount of undistributed income calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 40-4(2)(ii) of the Act shall be the remaining amount after deducting the amount listed in Article 39-15(1)(iii) pertaining to the income of a specified foreign subsidiary company, etc. prescribed in Article 40-4(1) of the Act (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article and paragraph (1) to paragraph (4) of the next Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in Article 39-15(1)(i) and the amount listed in item (ii) of the said paragraph pertaining to the said income (where the amount listed in item (i) of the said paragraph pertaining to the said income is a loss, the said amount of undistributed income shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (iii) of the said paragraph pertaining to the said income from the amount listed in item (ii) of the said paragraph pertaining to the said income).  - 日本法令外国語訳データベースシステム

3 の規定は、の六に規定する間接に有するものとして政令定める外国人の株式の数又は出資の金について準用する。この場合において、中「一部が個人」とあるのは「一部が居住者(に規定する居住者をいう。以下このにおいて同じ。)」と、「当該個人」とあるのは「当該居住者」と、同中「個人」とあるのは「居住者」と読み替えるものとする。例文帳に追加

(3) The provisions of Article 39-16(5) shall apply mutatis mutandis to the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as being held indirectly as prescribed in Article 66-9-6(2)(iv) of the Act. In this case, in Article 39-16(5)(i), the term "an individual" shall be deemed to be replaced with "a resident (meaning a resident prescribed in Article 2(1)(i)-2 of the Act; hereinafter the same shall apply in this paragraph);" the term "the said individual" shall be deemed to be replaced with "the said resident;" and in item (ii) of the said paragraph, the term "an individual" shall be deemed to be replaced with "a resident;" and the term "the said individual" shall be deemed to be replaced with "the said resident."  - 日本法令外国語訳データベースシステム

の六 居住者がに掲げる者に該当するかどうかの判定に関する事、居住者がその者に係る特定外国子会社等から受ける配当等のに係る所得税に規定する控除限度の計算その他前の規定の適用に関し必要な事は、政令定める例文帳に追加

Article 40-6 Matters concerning the determination as to whether or not a resident falls under any of the categories listed in the items of Article 44-4(1), the calculation of the maximum amount of deduction prescribed in Article 95(1) of the Income Tax Act with regard to the amount of dividend, etc. that a resident receives from a specified foreign subsidiary company, etc. related to the said resident, and other necessary matters concerning the application of the provisions of the preceding two Articles shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

6 会社八百に係る部分に限る。)及びに係る部分に限る。)、八百三に係る部分に限る。)、八百三八百三から八百三まで、八百並びに百三ニに係る部分に限る。)の規定は、最低純資産の減少の無効の訴えについて準用する。この場合において、必要な技術的読替えは、政令定める例文帳に追加

(6) The provisions of Article 828 paragraph (1) (limited to the part pertaining to item (v)) and paragraph (2) (limited to the part pertaining to item (v)), Article 834 (limited to the part pertaining to item (v)), Article 835, paragraph (1), Article 836 through Article 839, Article 846, and Article 937, paragraph (1) (limited to the part pertaining to sub-item (d) of item (i)) of the Companies Act shall apply mutatis mutandis to an action seeking invalidation of the reduction to the Minimum Net Assets. In this case, any necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

百七 商業登記の三からまで、からまで、及びからまで、及びからまで、及び及びからまで、百三から百三まで並びに百三からまでの規定は、投資人に関する登記について準用する。この場合において、同中「」とあるのは「及び」と、「からまで(及びにおいて準用する場合を含む。)、及び及び及び及び及び」とあるのは「」と、同中「事又は前の規定により申請書に記載すべき事」とあるのは「事」と、「前」とあるのは「同」と、同中「若しくは若しくは」とあるのは「若しくは」と、同中「株主全員若しくは種類株主全員」とあるのは「投資主全員」と、「取締役若しくは清算人」とあるのは「執行役員若しくは清算執行人」と、同中「株主総会若しくは種類株主総会、取締役会」とあるのは「投資主総会、役員会」と、同中「取締役、監査役、代表取締役又は特別取締役(委員会設置会社にあつては、取締役、委員、執行役又は代表執行役)」とあるのは「執行役員又は監督役員」と、同及び中「会計参与又は会計監査人」とあるのは「会計監査人」と、同中「同三百三」とあるのは「投資」と、同中「会社三百」とあるのは「投資百八」と、同中「株主名簿管理人」とあるのは「投資主名簿等管理人(投資百六に規定する投資主名簿等管理人をいう。)」と、「定款及びその者」とあるのは「その者」と、同中「資本金の」とあるのは「最低純資産」と、「会社」とあるのは「投資」と、同中「会社百七」とあるのは「投資百五」と、同中「会社五百七」とあるのは「投資百五」と、「承認」とあるのは「承認(同に規定する場合にあつては、同の規定による投資主総会の承認)」と、同中「又は前」とあるのは「投資百七又は百七」と読み替えるものとするほか、必要な技術的読替えは、政令定める例文帳に追加

Article 177 The provisions of Article 1-3 through Article 5, Article 7 through Article 15, Article 17, paragraph (1), paragraph (2), and paragraph (4), Article 18 through Article 19-2, Article 20, paragraph (1) and paragraph (2), Article 21 through Article 27, Article 33, Article 34, Article 46, paragraph (1) and paragraph (2), Article 47, paragraph (1) and paragraph (3), Article 51 through Article 55, Article 64, Article 70, Article 71, Article 75, Article 79, Article 82, Article 83, Article 132 through Article 137, and Article 139 through Article 148 of the Commercial Registration Act shall apply mutatis mutandis to the registration related to an Investment Corporation. In this case, the phrases "Article 17" and "Article 24, Article 48 to Article 50 inclusive (including the cases where applied mutatis mutandis pursuant to Article 95, Article 111 and Article 118), Article 51, paragraphs (1) and (2), Article 52, Article 78, paragraphs (1) and (3), Article 82, paragraphs (2) and (3), Article 83, Article 87, paragraphs (1) and (2), Article 88, Article 91, paragraphs (1) and (2), Article 92" in Article 15 of that Act shall be deemed to be replaced with "Article 17, paragraph (1), paragraph (2), and paragraph (4) and Article 18" and "Article 24" respectively, the phrase "or, the matters to be specified in a written application pursuant to the provision of the preceding paragraph" in Article 17, paragraph (4) of that Act shall be deleted, the phrase "the preceding two paragraphs" in said provision shall be deemed to be replaced with "that paragraph," the phrase "Article 30(2) or" in Article 24, item (vii) of that Act shall be deleted, the phrases "all shareholders or class shareholders" and "directors or liquidators" in Article 46, paragraph (1) of that Act shall be deemed to be replaced with "all Investors" and "executive liquidator(s) or liquidation supervisors" respectively, the phrase "a shareholders meeting, class shareholders meeting, board of directors" in paragraph (2) of that Article shall be deemed to be replaced with "an Investors' meeting, meeting of the board of officers," the phrase "a director, company auditor, representative director or special director (in the case of a company with committees, a director, committee member, executive officer or representative executive officer)" in Article 54, paragraph (1) of that Act shall be deemed to be replaced with "a corporate officer(s) or supervisory officers," the phrase "an accounting advisor or an accounting auditor" in paragraphs (2) and (3) of that Article shall be deemed to be replaced with "an accounting auditor," the phrase "Article 337, paragraph (1) of said Act" in Article 54, paragraph (2), item (iii) of the Commercial Registration Act shall be deemed to be replaced with "Article 102, paragraph (1) of the Investment Corporations Act," the phrase "Article 346, paragraph (4) of the Companies Act" in Article 55, paragraph (1) of the Commercial Registration Act shall be deemed to be replaced with "Article 108, paragraph (3) of the Investment Corporations Act," the phrase "an administrator of a shareholder registry" in Article 64 of the Commercial Registration Act shall be deemed to be replaced with "an Administrator of the Investors' Registry, etc. (meaning the Administrator of the Investors' Registry, etc. prescribed in Article 166, paragraph (2), item (viii) of the Investment Corporations Act)," the phrase "the articles of incorporation and" in said provision shall be deleted, the phrases "the amount of stated capital" and "Article 449, paragraph (2) of the Companies Act" in Article 70 of the Commercial Registration Act shall be deemed to be replaced with "the Minimum Net Assets" and "Article 142, paragraph (2) of the Investment Corporations Act" respectively, the phrase "Article 478, paragraph (1), item (i) of the Companies Act" in Article 71, paragraph (3) of the Commercial Registration Act shall be deemed to be replaced with "Article 151, paragraph (1), item (i) of the Investment Corporations Act," the phrase "approved under Article 507, paragraph (3) of the Companies Act" in Article 75 of the Commercial Registration Act shall be deemed to be replaced with "approved under Article 159, paragraph (3) of the Investment Corporations Act (in the case referred to in paragraph (4) of that Article, the approval of an Investors' meeting under that paragraph)", the phrase "Article 80 or the preceding Article" in Article 82, paragraph (3) of the Commercial Registration Act shall be deemed to be replaced with "Article 174 or Article 175 of the Investment Corporations Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

3 この政令の施行の際現に又はの許可に係る営業所である営業所について、新令定めるに基づいての規定により算出するが旧令定めるに基づいての規定により算出するを超える場合には、当該営業所については、施行日から一年間は、旧令定めるに基づいてに規定するを算出するものとする。例文帳に追加

(3) With regard to a business office pertaining to a license under Article 41, paragraph (1) or Article 46, paragraph (1) of the Act at the time of the enforcement of this Cabinet Order, in the case where the amount calculated pursuant to the provisions of Article 97-2, paragraph (2), item (i) of the Act based on the amount prescribed in the Article 7 of the New Order exceeds the amount calculated pursuant to the provisions of Article 97-2, paragraph (2), item (i) of the Act based on the amount prescribed in Article 7 of the Former Order, the amount prescribed in Article 97-2, paragraph (2), item (i) shall be calculated based on the amount prescribed in the Article 7 of the Former Order with regard to said business office, for one year from the Effective Date.  - 日本法令外国語訳データベースシステム

この政令の施行の際現に又はの許可に係る営業所である営業所について、新令定めるに基づいての規定により算出するが旧令定めるに基づいての規定により算出するを超える場合には、当該営業所については、施行日から一年間は、旧令定めるに基づいてに規定するを算出するものとする。例文帳に追加

With regard to a business office pertaining to a license under Article 41, paragraph 1 or Article 46, paragraph 1 of the Act at the time of the enforcement of this Cabinet Order, in the case where the amount calculated pursuant to the provisions of Article 97-2, paragraph 2, item 1 of the Act based on the amount prescribed in the Article 7 of the New Order exceeds the amount calculated pursuant to the provisions of Article 97-2, paragraph 2, item 1 of the Act based on the amount prescribed in Article 7 of the Old Order, the amount prescribed in Article 97-2, paragraph 2, item 1 shall be calculated based on the amount prescribed in the Article 7 of the Old Order with regard to said business office, for one year from the Effective Date.  - 経済産業省

 の三の規定により準用する金融商品の販売等に関する律(平成百一ただし書に規定する政令定める者は、律により直接に設立された人又は特別の律により特別の設立行為をもつて設立された人(総務省設置(平成一年の規定の適用を受けない人を除く。)であつて国又は地方公共団体の全出資に係る人とする。例文帳に追加

Article 12-2 (1) The persons specified by a Cabinet Order as prescribed in the proviso to Article 9, paragraph (1) of the Act on Sales, etc. of Financial Products (Act No. 101 of 2000) as applied mutatis mutandis pursuant to Article 220-3 of the Act shall be juridical persons directly established pursuant to an Act or juridical persons established by a special act of incorporation pursuant to a special Act (excluding juridical persons which are not subject to application of the provisions of Article 4, item (xv) of the Act for Establishment of the Ministry of Internal Affairs and Communications [Act No. 91 of 1999]) that are wholly owned by the State or a local public entity.  - 日本法令外国語訳データベースシステム

の三の 人税ホに掲げる特定目的信託(以下このにおいて「特定目的信託」という。)のうちに掲げる要件を満たすものの利益の分配のとして政令定める(以下このにおいて「利益の分配の」という。)で当該特定目的信託に係る受託人(同の七に規定する受託人(において準用する同の七の規定により内国人としてこの律の規定を適用するものに限る。)をいう。次からまでにおいて同じ。)のに掲げる要件を満たす事業年度に係るものは、当該事業年度の所得の金の計算上、損金のに算入する。ただし、その利益の分配のが当該事業年度の所得の金として政令定めるを超える場合には、その損金のに算入する金は、当該政令定めるを限度とする。例文帳に追加

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

 に掲げる事業を主として行う特定外国子会社等に係るの六又はに掲げる者が当該特定外国子会社等に係る間接保有の株式等(の六に規定する間接に有するものとして政令定める外国人の株式の数又は出資の金をいう。)を有する場合における当該間接保有の株式等に係るに規定する他の外国人又は同に規定する他の外国人及び出資関連外国例文帳に追加

(iv) Where a person listed in the items of Article 40-4(1), items of Article 66-6(1) or items of Article 68-90(1) of the Act who is related to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 68-90(4)(i) of the Act holds the shares, etc. indirectly pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as being held through indirect ownership as prescribed in Article 66-6(2)(iii) of the Act), the other foreign corporations prescribed in paragraph Article 39-16(5)(i) or the other foreign corporation and capital contribution-related foreign corporation(s) prescribed in item (ii) of the said paragraph which pertain to the said shares, etc. held indirectly  - 日本法令外国語訳データベースシステム

 会社百七(金銭以外の財産の出資)、を除く。)(不公正な払込金で株式を引き受けた者等の責任)、及びを除く。)(出資された財産等の価が不足する場合の取締役等の責任)、八百六(非訟事件の管轄)、八百七及びに係る部分に限る。)(陳述の聴取)、八百七(理由の付記)、八百七に係る部分に限る。)(即時抗告)、八百七に係る部分に限る。)(不服申立ての制限)、八百七(非訟事件手続の規定の適用除外)及び八百七(最高裁判所規則)の規定はに掲げる事を定めた場合について、同七編節(株式会社における責任追及等の訴え)の規定はこのにおいて準用する同を除く。)の規定による支払を求める訴えについて、それぞれ準用する。この場合において、同百七中「取締役」とあるのは「保険業に規定する組織変更をする相互会社の取締役」と、同中「」とあるのは「保険業」と、「」とあるのは「同」と、同中「」とあるのは「保険業」と、「申込み又は百五の契約」とあるのは「申込み」と、同八百中「株式を有する株主」とあるのは「株式を有する株主(組織変更の効力発生日から六箇月(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。以下このにおいて同じ。)を経過していないときは、六箇月前から当該組織変更の効力発生日まで引き続いて社員であった者であって、当該組織変更の効力発生日から引き続いて株式を有する株主)」と読み替えるものとするほか、必要な技術的読替えは、政令定める例文帳に追加

Article 96-4 The provisions of Article 207 (Contribution of Property Other than Monies), Article 212 (excluding paragraph (1), item (i)) (Liabilities of Persons Who Subscribed for Shares with Unfair Amount to Be Paid in), Article 213 (excluding paragraph (1), items (i) and (iii)) (Liabilities of Directors in Case of Shortfall in Value of Property contributed), Article 868, paragraph (1) (Jurisdiction of Non-Contentious Cases), Article 870 (limited to the segment pertaining to items (ii) and (vii)) (Hearing of Statements), Article 871 (Supplementary Note of Reasons), Article 872 (limited to the segment pertaining to item (iv)) (Immediate Appeal Against Ruling), Article 874 (limited to the segment pertaining to item (i)) (Restrictions on Appeal), Article 875 (Exclusion from Application of Provisions of Act on Procedures for Non-Contentious Cases) and Article 876 (Supreme Court Rules) of the Companies Act shall apply mutatis mutandis to any stipulation for the matters listed in Article 92, item (iii); and the provisions of Part VII, Chapter II, Section 2 (Lawsuit for Accountability, etc. in Stock Company) of that Act shall apply mutatis mutandis to a lawsuit for payment under Article 212 (excluding paragraph (1), item (i)) of that Act as applied mutatis mutandis pursuant to this Article. In this case, the term "director" in Article 207, paragraph (10), item (i) of that Act shall be deemed to be replaced with "director of the converting Mutual Company set forth in Article 86, paragraph (1) of the Insurance Business Act"; the terms "Article 209" and "Article 199, paragraph (1), item (iii)" in Article 207, paragraph (2) shall be deemed to be replaced with "Article 96-2 of the Insurance Business Act" and "Article 92, item (iii) of that Act," respectively; the terms "Article 199, paragraph (1), item (iii)" and "application for subscription for shares for subscription or his/her manifestation of intention relating to the contract provided for in Article 205" in Article 212, paragraph (2) of that Act shall be deemed to be replaced with "Article 92, item (iii) of the Insurance Business Act" and "application," respectively; and the term "shareholders having the shares" in Article 847, paragraph (1) of that Act shall be deemed to be replaced with "shareholders having the shares (or, where six months (or any shorter period prescribed by the articles of incorporation; hereinafter the same shall apply in this paragraph) have not lapsed since the Effective Date of an Entity Conversion, persons who had been members from six months prior until the Effective Date of the Entity Conversion and have been holding the shares without interruption since the Effective Date of the Entity Conversion)"; any other necessary technical change in interpretation shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

の百三 三の八に規定する外国関係人のうち政令定めるものは、同に規定する特定外国人(以下までにおいて「特定外国人」という。)に係る控除未済課税済配当等の(特定外国人の各事業年度の適用対象留保金につきの百の規定によりの百からまでの規定の例により計算する場合の同に規定する控除未済課税済配当等のをいう。)を有する外国関係人とする。例文帳に追加

Article 39-120-13 (1) The affiliated foreign corporation prescribed in Article 68-93-8(1) of the Act which is specified by a Cabinet Order shall be one of the affiliated foreign corporations which holds the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 68-93-8(1) of the Act (hereinafter referred to as a "specified foreign corporation" through to paragraph (3)) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 39-116(3)(iii), when calculating the amount of eligible retained income for the relevant business year of a specified foreign corporation as prescribed in Article 39-116(2) to (4), pursuant to the provisions of Article 39-120-10(2)).  - 日本法令外国語訳データベースシステム

三 の八に規定する外国関係人のうち政令定めるものは、同に規定する特定外国人(以下までにおいて「特定外国人」という。)に係る控除未済課税済配当等の(特定外国人の各事業年度の適用対象留保金につきの規定によりからまでの規定の例により計算する場合の同に規定する控除未済課税済配当等のをいう。)を有する外国関係人とする。例文帳に追加

Article 39-20-13 (1) The affiliated foreign corporation prescribed in Article 66-9-8(1) of the Act which is specified by a Cabinet Order shall be one of the affiliated foreign corporations which holds the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 66-9-8(1) of the Act (hereinafter referred to as a "specified foreign corporation" through to paragraph (3)) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 39-16(3)(iii), when calculating the amount of eligible retained income for the relevant business year of a specified foreign corporation as prescribed in Article 39-16(2) to (4), pursuant to the provisions of Article 39-20-10(2)).  - 日本法令外国語訳データベースシステム

 会社(募集株式の発行等をやめることの請求)及びに係る部分に限る。)(不公正な払込金で株式を引き受けた者等の責任)の規定は新優先出資引受権付特定社債について、百三並びに同に係る部分に限る。)(変更の登記)の規定は新優先出資引受権の行使について、それぞれ準用する。この場合において、同中「株主」とあるのは「社員」と、「」とあるのは「資産流動化」と、同中「令又は定款」とあるのは「令、資産流動化計画又は定款」と読み替えるものとするほか、必要な技術的読替えは、政令定める例文帳に追加

Article 147 (1) The provisions of Article 210 (Demanding Cessation of Issue of Shares for Subscriptions) and Article 212(1) (limited to the portion pertaining to item (i)) (Liabilities of Persons who Subscribed for Share with Unfair Amount To Be Paid In) of the Companies Act shall apply mutatis mutandis to Specified Bonds with Preferred Equity Subscription Rights, and Article 136 of this Act and Article 915(3) (limited to the portion pertaining to item (i)) (Registration of a Change) of the Companies Act shall apply mutatis mutandis to the exercise of subscription rights for Preferred Equity. In this case the terms "shareholders" and "Article 199(1)" in Article 210 of the Companies Act shall be deemed to be replaced with "members" and "Article 121(1) of the Asset Securitization Act," respectively, the phrase "laws and regulations or articles of incorporation" in Article 210(i) of the Companies Act shall be deemed to be replaced with "laws and regulations, the Asset Securitization Plan, or articles of incorporation," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

26 当該内国人が人税に規定する公益人等又は人格のない社団等である場合におけるの五に規定する純資産に対する持分として政令定めるところにより計算した金及び同に規定する純資産のとして政令定めるところにより計算した金は、から前までの規定にかかわらず、当該内国人の当該事業年度に係る自己資本のに、当該事業年度終了の日における総資産の価のうちに占めるその営む人税に規定する収益事業に係る資産の価の割合を乗じて計算した金とする。例文帳に追加

(26) The amount calculated as specified by a Cabinet Order as the interest on a domestic corporation's net assets prescribed in Article 66-5(4)(vi) of the Act and the amount calculated as specified by a Cabinet Order as the amount of net assets prescribed in item (vii) of the said paragraph, where the said domestic corporation is a corporation in the public interest, etc. prescribed in Article 2(vi) of the Corporation Tax Act or an association or foundation without juridical personality, shall be, notwithstanding the provisions of paragraph (19) to the preceding paragraph, the amount obtained by multiplying the amount of equity capital for the relevant business year of the said domestic corporation by the ratio of the value of assets for the profit-making business prescribed in Article 2(xiii) of the Corporation Tax Act conducted by the said domestic corporation out of the value of the total assets on the final day of the relevant business year.  - 日本法令外国語訳データベースシステム

 機構は、前の規定による支払をなすべきを決定するに当たっては、社会保険診療報酬支払基金(昭和三年)に定める審査委員会、国民健康保険(昭和三三年)に定める国民健康保険診療報酬審査委員会その他政令定める医療に関する審査機関の意見を聴かなければならない。例文帳に追加

Article 14 (1) When the Agency determines the amounts to be paid pursuant to the provision of Paragraph 1 of the preceding article, the Agency shall hear the opinions of the Examination Committee prescribed in the Social Insurance Medical Fee Payment Foundation Act (Act No. 129 of 1958), the National Health Insurance Medical Fee Examination Committee prescribed in the National Health Insurance Act (Act No. 192 of 1958), and other examination organizations concerning medical services prescribed in Cabinet Orders.  - 日本法令外国語訳データベースシステム

 に掲げる事業を主として行う特定外国子会社等に係る同の六又はに掲げる者が当該特定外国子会社等に係る間接保有の株式等(に規定する間接に有するものとして政令定める外国人の株式の数又は出資の金をいう。)を有する場合における当該間接保有の株式等に係る前に規定する他の外国人又は同に規定する他の外国人及び出資関連外国例文帳に追加

(iv) Where a person listed in the items of Article 40-4(1), items of Article 66-6(1) or items of Article 68-90(1) of the Act who is related to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 40-4(4)(i) of the Act holds the shares, etc. indirectly pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as being held through indirect ownership as prescribed in Article 40-4(2)(iii) of the Act), the other foreign corporation prescribed in paragraph (6)(i) of the preceding Article or the other foreign corporation and capital contribution-related foreign corporation(s) prescribed in item (ii) of the said paragraph which pertain to the said shares, etc. held indirectly  - 日本法令外国語訳データベースシステム

 の六に掲げる事業を主として行う特定外国子会社等に係るの六又はに掲げる者が当該特定外国子会社等に係る間接保有の株式等(の六に規定する間接に有するものとして政令定める外国人の株式の数又は出資の金をいう。)を有する場合における当該間接保有の株式等に係る前に規定する他の外国人又は同に規定する他の外国人及び出資関連外国例文帳に追加

(iv) Where a person listed in the items of Article 40-4(1), items of Article 66-6(1) or items of Article 68-90(1) of the Act who is related to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 66-6(4)(i) of the Act holds the shares, etc. indirectly pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. shall mean the number of the shares or the amount of the capital contributions of a foreign corporation specified by a Cabinet Order as being held through indirect ownership as prescribed in Article 66-6(2)(iii) of the Act), the other foreign corporations prescribed in paragraph (5)(i) of the preceding Article or the other foreign corporation and capital contribution-related foreign corporation(s) prescribed in item (ii) of the said paragraph which pertain to the said shares, etc. held indirectly  - 日本法令外国語訳データベースシステム

20 の八に規定する純資産のとして政令定めるところにより計算した金は、に掲げる金からに掲げる金を控除した残(当該残が当該連結人の当該連結事業年度終了の日における人税に規定する連結個別資本金等の(当該連結個別資本金等のが資本金の又は出資金のに満たない場合には、当該資本金の又は出資金の。以下この及びにおいて「連結個別資本金等の」という。)に満たない場合には、当該連結個別資本金等の)とする。例文帳に追加

(20) The amount calculated as specified by a Cabinet Order as the amount of net assets prescribed in Article 68-89(4)(vii) of the Act shall be the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) (where the said remaining amount does not reach the amount of consolidated individual stated capital, etc. prescribed in Article 2(xvii)-2 of the Corporation Tax Act on the final day of the relevant consolidated business year of the said consolidated corporation (where the said amount of consolidated individual stated capital, etc. does not reach the amount of stated capital or capital contributions, the said amount of stated capital or capital contributions; hereinafter referred to as the "amount of consolidated individual stated capital, etc." in this paragraph and paragraph (22)), such calculated amount shall be the said amount of consolidated individual stated capital, etc.):  - 日本法令外国語訳データベースシステム

2 会社を除く。)、を除く。)及び五百七の規定は、有限責任監査人の社員になろうとする者について準用する。この場合において、同中「に掲げる事についての」とあるのは「金銭以外の財産を出資の目的とする」と、「」とあるのは「公認会計士の七において準用する」と、同及び中「務省令」とあるのは「内閣府令」と、同及び中「に掲げる事」とあるのは「金銭以外の財産の価」と、同中「及び」とあるのは「金銭以外」と、「同及びに掲げる事」とあるのは「当該金銭以外の財産の価」と、同中「又はに掲げる事」とあるのは「価」と、同中「又はに掲げる事」とあるのは「当該金銭以外の財産の価」と、同中「発起人」とあるのは「有限責任監査人の社員になろうとする者」と、同中「設立時取締役(に規定する設立時取締役をいう。)又は設立時監査役(同に規定する設立時監査役をいう。)」とあるのは「有限責任監査人の社員」と、同中「現物出資財産等の価が当該現物出資財産等」とあるのは「出資の目的とされた金銭以外の財産の価が当該金銭以外の財産」と、同及び同中「設立時取締役」とあるのは「有限責任監査人の社員」と、同中「現物出資財産等」とあるのは「金銭以外の財産」と、同中「又はに掲げる事」とあるのは「金銭以外の財産」と、同中「」とあるのは「公認会計士において準用する」と、同中「現物出資財産」とあるのは「金銭以外の財産」と、同中「の規定により募集株式の株主」とあるのは「社員」と、「」とあるのは「金銭以外の財産」と、同中「」とあるのは「金銭以外の財産」と、「募集株式の引受けの申込み又は百五の契約に係る意思表示」とあるのは「出資」と、同五百七中「設立しようとする持分会社が合同会社である場合」とあるのは「有限責任監査人を設立しようとする場合」と読み替えるものとするほか、必要な技術的読替えは、政令定める例文帳に追加

(2) The provisions of Article 33 (excluding paragraph (11)(ii)), Article 52, Article 212 (excluding paragraph (1)(i)) and Article 578 of the Companies Act shall apply mutatis mutandis to a person who intends to become a partner of a limited liability audit corporation. In this case, the phrase "the matters listed in each item of Article 28" in Article 33(1) of the Companies Act shall be deemed to be replaced with "that property other than money may be made the object of capital contribution," the term "Article 30(1)" in the same paragraph shall be deemed to be replaced with "Article 30(1) as applied mutatis mutandis pursuant to Article 34-7(2) of the Certified Public Accountants Act," the term "Ordinance of the Ministry of Justice" in paragraph (4), paragraph (6) and paragraph (10)(ii) of the same Article shall be deemed to be replaced with "Cabinet Office Ordinance," the phrase "matters listed in each item of Article 28" in paragraph (7) and paragraph (8) of the same Article shall be deemed to be replaced with "the value of property other than money," the phrase "under Item 1 and Item 2 of Article 28" in paragraph (10)(i) of the same Article shall be deemed to be replaced with "other than money," the phrase "Matters listed in Item 1 and Item 2 of such Article" in the same item shall be deemed to be replaced with "The value of said property other than money," the phrase "Matters listed in Item 1 and Item 2 of Article 28 with respect to" in item (ii) of the same paragraph shall be deemed to be replaced with "The value of," the phrase "Matters listed in Item 1 and Item 2 of Article 28" in item (iii) of the same paragraph shall be deemed to be replaced with "The value of said property other than money," the term "An incorporator" in paragraph (11)(i) of the same Article shall be deemed to be replaced with "A person who intends to become a partner of a limited liability audit corporation," the phrase "A Director at Incorporation (referring to a Director at Incorporation prescribed in Article 38(1)) or an Auditor at Incorporation (referring to an Auditor at Incorporation prescribed in Paragraph 2(ii) of such Article)" in item (iii) of the same paragraph shall be deemed to be replaced with "A partner of a limited liability audit corporation," the phrase "the value of the Properties Contributed in Kind at formation of a Stock Company is substantially short of the value specified or recorded in the articles of incorporation with respect to such Properties Contributed in Kind" in Article 52(1) of the same Act shall be deemed to be replaced with "the value of the property other than money that has been made the object of capital contribution is substantially short of the value specified or recorded in the articles of incorporation with respect to such property other than money," the term "Directors at Incorporation" in the same paragraph and paragraph (2) of the same Article shall be deemed to be replaced with "partners of the limited liability audit corporation," the term "Properties Contributed in Kind" in the same paragraph shall be deemed to be replaced with "property other than money," the phrase "matters listed in Item 1 or Item 2 of Article 28" in item (i) of the same paragraph shall be deemed to be replaced with "property other than money," the term "Article 33(10)(iii)" in paragraph (3) of the same Article shall be deemed to be replaced with "Article 33(10)(iii) as applied mutatis mutandis pursuant to Article 34-23(2) of the Certified Public Accountants Act," the term "Properties Contributed in Kind" in Article 212 of the same Act shall be deemed to be replaced with "property other than money," the phrase "a shareholder of the Shares for Subscription pursuant to the provisions of Article 209" in paragraph (1)(ii) of the same Article shall be deemed to be replaced with "partner," the phrase "provided for under Article 199(1)(iii)" in the same item shall be deemed to be replaced with "of property other than money," the phrase "prescribed under Article 199(1)(iii)" in paragraph (2) of the same Article shall be deemed to be replaced with "of property other than money," the phrase "his/her application for subscription for Shares for Subscription or his/her manifestation of intention relating to the contract provided for in Article 205" in the same paragraph shall be deemed to be replaced with "his/her capital contribution" and the phrase "In cases where a Membership Company to be incorporated is a Limited Liability Company" in Article 578 of the same Act shall be deemed to be replaced with "In the case of incorporating a limited liability audit corporation," and any other necessary technical replacement of terms shall be specified by Cabinet Order.  - 日本法令外国語訳データベースシステム

4 に規定する場合であつて、当該売買契約に係る指定商品若しくは指定権利の代金又は当該役務提供契約に係る指定役務の対価の総政令定めるに満たない場合において、その売買契約若しくは役務提供契約の申込みの撤回又はその売買契約若しくは役務提供契約の解除を行うことができないこととするときは、の書面には、その契約の申込みの撤回又は契約の解除を行うことができない旨を記載しなければならない。例文帳に追加

(4) Where, in the case prescribed in Article 19(2) of the Act, the total amount of charge for Designated Goods or the Designated Rights pertaining to the sales contract or the consideration for Designated Services pertaining to the Service Contract does not reach the amount specified by a Cabinet Order referred to in Article 24(1)(iii) of the Act, if the seller or the Service Provider wishes to prohibit the Purchasing Party from withdrawing the application for or rescinding the sales contract or the Service Contract, the seller or the Service Provider shall include the fact that the Purchasing Party may not withdraw the application for or rescind the contract in the document referred to in Paragraph 1.  - 日本法令外国語訳データベースシステム

百五 商業登記及びを除く。)、及びを除く。)、及びの規定は、百三に掲げる場合における合併による会員商品取引所の登記について準用する。この場合において、同中「商及び本店」とあるのは「名称及び主たる事務所」と、同中「資本金の」とあるのは「出資の総」と、同及び同中「本店」とあるのは「事務所」と、同中「吸収合併消滅会社が持分会社であるときは、総社員の同意(定款に別段の定めがある場合にあつては、その定めによる手続)があつたことを証する書面」とあるのは「吸収合併をする会員商品取引所の合併会員総会の議事録」と、同中「次の書面」とあるのは「次の書面及び代表権を有する者の資格を証する書面」と、同中「新設合併消滅会社が持分会社であるときは、総社員の同意(定款に別段の定めがある場合にあつては、その定めによる手続)があつたことを証する書面」とあるのは「新設合併消滅会員商品取引所の合併会員総会の議事録」と、同からまで及び中「本店」とあるのは「主たる事務所」と読み替えるものとするほか、必要な技術的読替えは、政令定める例文帳に追加

Article 152 (1) The provisions of Article 79, Article 80 (excluding items (ii), (vi), (ix) and (x)), Article 81 (excluding items (iii), (vi), (ix) and (x)), Article 82 and Article 83 of the Commercial Registration Act shall apply mutatis mutandis to the registration of the Member Commodity Exchanges upon a merger in the case set forth in Article 139, paragraph (2), item (i). In this case, the phrase "trade name and the head office" in Article 79 of the same Act shall be deemed to be replaced with "name and the principal office," the phrase "amount of stated capital" in Article 80, item (iv) of the same Act shall be deemed to be replaced with "total amount of contribution," the term "head office" in item (v) of the same Article and Article 81, item (v) of the same Act shall be deemed to be replaced with "office," the phrase "when a company dissolved in an absorption-type merger is a mochibun kaisha, a document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedure under such provisions)" in Article 80, item (vii) of the same Act shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Member Commodity Exchange implementing an Absorption-Type Merger," the phrase "the following documents" in Article 81 of the same Act shall be deemed to be replace with "the following documents and a document proving the qualification of the person having the representation power," the phrase "when a company dissolved in a consolidation-type merger is a mochibun kaisha, a document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedure under such provisions)" in item (vii) of the same Article shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Member Commodity Exchange Dissolved in a Consolidation-Type Merger," the term "the head office" in Article 82, paragraphs (2) to (4) inclusive and Article 83 of the same Act shall be deemed to be replaced with "the principal office" and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

 会社八百に係る部分に限る。)及びに係る部分に限る。)(会社の組織に関する行為の無効の訴え)、八百三に係る部分に限る。)(被告)、八百三(訴えの管轄及び移送)、八百三から八百三まで(担保提供命令、弁論等の必要的併合、認容判決の効力が及ぶ者の範囲、無効又は取消しの判決の効力)、八百(原告が敗訴した場合の損害賠償責任)並びに百三ニに係る部分に限る。)(裁判による登記の嘱託)の規定は、特定資本金の又は優先資本金のの減少の無効の訴えについて準用する。この場合において、同八百中「株主等」とあるのは「社員、取締役、監査役、清算人」と読み替えるものとするほか、必要な技術的読替えは、政令定める例文帳に追加

Article 112 The provisions of Article 828(1) (limited to the portion pertaining to item (v)) and (2) (limited to the portion pertaining to item (v)) (Actions Seeking Invalidation of Acts Concerning the Organization of a Company), Article 834 (limited to the portion pertaining to item (v)) (Defendant), Article 835(1) (Jurisdiction over and Transfer of an Action), Article 836 to Article 839 inclusive (Order to Provide Security, Mandatory Consolidation of Oral Arguments etc., Persons Affected by an Upholding Judgment, Effect of a Judgment of Invalidation, Revocation or Rescission), Article 846 (Liability for Damages in Cases Where the Plaintiff Is Defeated), and Article 937(1) (limited to the portion pertaining to item (i)(d)) (Commissioning of Registration by a Judicial Decision) of the Companies Act shall apply mutatis mutandis to an action seeking invalidation of the reduction to the Amount of Specified Capital or the Amount of Preferred Capital. In this case, the phrase "a Shareholder, etc." in Article 828(2)(v) of that Act shall be deemed to be replaced with "Members, director, company auditor, liquidator," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

1 商業登記及びを除く。)、及びを除く。)、及びの規定は、百三に掲げる場合における合併による会員商品取引所の登記について準用する。この場合において、同中「商及び本店」とあるのは「名称及び主たる事務所」と、同中「資本金の」とあるのは「出資の総」と、同 及び同中「本店」とあるのは「事務所」と、同中「吸収合併消滅会社が持分会社であるときは、総社員の同意(定款に別段の定めがある場合にあつては、その定めによる手続)があつたことを証する書面」とあるのは「吸収合併をする会員商品取引所の合併会員総会の議事録」と、同中「次の書面」とあるのは「次の書面及び代表権を有する者の資格を証する書面」と、同中「新設合併消滅会社が持分会社であるときは、総社員の同意(定款に別段の定めがある場合にあつては、その定めによる手続)があつたことを証する書面」とあるのは「新設合併消滅会員商品取引所の合併会員総会の議事録」と、同からまで及び中「本店」とあるのは「主たる事務所」と読み替えるものとするほか、必要な技術的読替えは、政令定める例文帳に追加

(1) The provisions of Article 79, Article 80 (excluding items 2, 6, 9 and 10), Article 81 (excluding items 3, 6, 9 and 10), Article 82 and Article 83 of the Commercial Registration Act shall apply mutatis mutandis to the registration of the Member Commodity Exchanges upon a merger in the case set forth in Article 139, paragraph 2, item 1. In this case, the phrase "trade name and the head office" in Article 79 of the same Act shall be deemed to be replaced with "name and the principal office," the phrase "amount of stated capital" in Article 80, item 4 of the same Act shall be deemed to be replaced with "total amount of contribution," the term "head office" in item 5 of the same Article and Article 81, item 5 of the same Act shall be deemed to be replaced with "office," the phrase "when a company dissolved in an absorption-type merger is a mochibun kaisha, a document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedure under such provisions)" in Article 80, item 7 of the same Act shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Member Commodity Exchange implementing an Absorption-Type Merger," the phrase "the following documents" in Article 81 of the same Act shall be deemed to be replace with "the following documents and a document proving the qualification of the person having the representation power," the phrase "when a company dissolved in an incorporation-type merger is a mochibun kaisha, a document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedure under such provisions)" in item 7 of the same Article shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger," the term "the head office" in Article 82, paragraphs 2 to 4 inclusive and Article 83 of th same Act shall be deemed to be replaced with "the principal office" and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 経済産業省

 会社百六及び(剰余金の配当等に関する責任)の規定はの規定による特定目的会社の取締役の責任について、同百六(株主に対する求償権の制限等)の規定は特定目的会社の社員について、同百六(買取請求に応じて株式を取得した場合の責任)の規定は百五の規定による請求に応じた特定目的会社の取締役の責任について、同百六(欠損が生じた場合の責任)の規定は前の規定による特定目的会社の取締役の責任について、それぞれ準用する。この場合において、同百六及び中「業務執行者」とあるのは「同に規定する取締役」と、同中「前に掲げる行為の時における分配可能」とあるのは「資産流動化又はに規定する」と、同百六中「百六に掲げる行為」とあるのは「資産流動化の規定による利益の配当又は中間配当」と、「金銭等の帳簿価の総」とあるのは「配当金の又は分配金の」と、「当該行為がその効力を生じた日における分配可能」とあるのは「同又は資産流動化に規定する」と、同中「金銭等の帳簿価」とあるのは「配当金の又は分配金の」と、同百六中「当該支払の日における分配可能」とあるのは「当該支払が属する事業年度(その事業年度の直前の事業年度が最終事業年度でないときは、その事業年度の直前の事業年度)に係る資産流動化」と読み替えるものとするほか、必要な技術的読替えは、政令定める例文帳に追加

Article 119 (1) The provisions of Article 462(2) and (3) (Liability Related to Dividends of Surplus) of the Companies Act shall apply mutatis mutandis to the liability of the directors of a Specific Purpose Company pursuant to Article 117 of this Act, Article 463 (Restrictions on Remedy Over Against Shareholders) of that Act shall apply mutatis mutandis to the members of a Specific Purpose Company, Article 464 (Liability Where Shares Are Acquired in Response to Demand for Purchase) of that Act shall apply mutatis mutandis to the liability of the director of a Specific Purpose Company who has responded to a request under Article 153 of this Act and Article 465(2) (Liability in Cases of Damage) of the Companies Act shall apply mutatis mutandis to the liability of the director of a Specific Purpose Company under the preceding Article. In this case, the term "Executing Persons" in Article 462(2) and (3) of the Companies Act shall be deemed to be replaced with "director prescribed in that Article," the phrase "the Distributable Amount as at the time of the act listed in each item of paragraph (1) of the preceding Article" in Article 462(3) of that Act shall be deemed to be replaced with "the amount provided in Article 114(1) or Article 115(3) of the Asset Securitization Act," the phrases "the acts listed in each item of Article 461(1)," "the total book value of the Monies, Etc.," and "the Distributable Amount as at the day when such act takes effect" in Article 463(1) of the Companies Act shall be deemed to be replaced with "the distribution of profits or Payment of Interim Dividends under the provisions of Article 114 of the Asset Securitization Act," "the amount of Dividends or the amount of Distribution," and "the amount prescribed in paragraph (1) of that Article or Article 115(3) of the Asset Securitization Act," respectively, the phrase "the book value of the Monies, etc." in Article 463(2) shall be deemed to be replaced with "the amount of Cash Dividends or the amount of Cash Distributions," the phrase "the Distributable Amount as at the day when such payment is made" in Article 464(1) of the Companies Act shall be deemed to be replaced with "the amount set forth in Article 114(1) of the Asset Securitization Act pertaining to the business year that contains such payment (in cases where the business year immediately preceding such business year is not the most recent business year, the business year immediately preceding such business year)," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

2 に掲げる居住者は、前の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金につき、当該特定外国子会社等の本店所在地国の人所得税(本店所在地国若しくは本店所在地国以外の国若しくは地域又はこれらの国若しくは地域の地方公共団体により人の所得を課税標準として課される税(これらの国若しくは地域又はこれらの国若しくは地域の地方公共団体により課される人税施行令に掲げる税を含む。)及びこれに附帯して課される人税に規定する附帯税(利子税を除く。)に相当する税その他当該附帯税に相当する税に類する税をいう。以下この節において同じ。)に関する令(当該人所得税に関する令が以上ある場合には、そのうち主たる人所得税に関する令をいう。以下このにおいて「本店所在地国の令」という。)の規定により計算した所得の金(当該特定外国子会社等と当該特定外国子会社等に係るの六に掲げる内国人との間の取引につき又はの八の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本店所在地国の令の規定により計算した場合に算出される所得の金)に当該所得の金に係るからまでに掲げる金の合計を加算した金から当該所得の金に係る同からまでに掲げる金の合計を控除した残(本店所在地国の令の規定により計算した金が欠損の金となる場合には、当該計算した金に係る同からまでに掲げる金の合計から当該欠損の金に当該計算した金に係る同からまでに掲げる金の合計を加算した金を控除した残)をもつてに規定する政令定める基準により計算した金とすることができる。例文帳に追加

(2) Notwithstanding the provisions of the preceding paragraph, a resident listed in the items of Article 40-4(1) of the Act may deem that the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning corporate income taxes in the state of the head office of a specified foreign subsidiary company, etc. (meaning taxes to be imposed based on the amount of the company's income in the state of the head office or in a state or territory other than the state of the head office or by local entities in such state or territory including the state of the head office (including taxes listed in the items of Article 141(2) of the Order for Enforcement of the Corporation Tax Act to be imposed in such state or territory or by local entities of such state or territory) and taxes equivalent to incidental taxes to be imposed incidentally as prescribed in Article 2(xlv) of the Corporation Tax Act (excluding interest tax) and other taxes similar to the tax equivalent to the said incidental taxes; hereinafter the same shall apply in this Section) (where there are two or more laws and regulations concerning the said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), with regard to the income of the said specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction between the said specified foreign subsidiary company, etc. and a domestic corporation listed in the items of Article 66-6(1) of the Act that relates to the said specified foreign subsidiary company, etc., the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in those provisions), and the sum of the amounts listed in Article 39-15(2)(i) to (xiii) pertaining to the said calculated amount of income and then deducting therefrom the sum of the amounts listed in item (xiv) to item (xvi) of the said paragraph pertaining to the said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, the said amount shall be the remaining amount after deducting the sum of the said amount of loss and the amounts listed in item (xiv) to item (xvi) of the said paragraph pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) of the said paragraph pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 40-4(2)(ii) of the Act.  - 日本法令外国語訳データベースシステム

5 会社からまで(百七及び並びにを除く。)(株主に株式の割当てを受ける権利を与える場合、募集株式の申込み、募集株式の割当て、募集株式の申込み及び割当てに関する特則、募集株式の引受け、金銭以外の財産の出資、出資の履行、株主となる時期、募集株式の発行等をやめることの請求、引受けの無効又は取消しの制限、不公正な払込金で株式を引き受けた者等の責任、出資された財産等の価が不足する場合の取締役等の責任)、八百六(非訟事件の管轄)、八百七及びに係る部分に限る。)(陳述の聴取)、八百七(理由の付記)、八百七に係る部分に限る。)(即時抗告)、八百七に係る部分に限る。)(不服申立ての制限)、八百七(非訟事件手続の規定の適用除外)及び八百七(最高裁判所規則)の規定は、の特定目的会社の募集特定出資について準用する。この場合において、これらの規定中「株主」とあるのは「特定社員」と、「株式」とあるのは「特定出資」と、「数」とあるのは「口数」と、「」とあるのは「資産流動化」と、「」とあるのは「資産流動化」と、同中「募集事」とあるのは「社員総会の決議により、募集事」と、同中「一株」とあるのは「一口」と、同中「からまで及び前」とあるのは「資産流動化及び」と、同中「株主総会」とあるのは「社員総会」と、同百七中「発行済株式の総数」とあるのは「特定出資の総口数」と、同中「自己株式」とあるのは「自己特定出資(資産流動化に規定する自己特定出資をいう。)」と、同中「令又は定款」とあるのは「令、資産流動化計画又は定款」と、同中「業務執行取締役(委員会設置会社にあっては、執行役。以下このにおいて同じ。)その他当該業務執行取締役」とあるのは「取締役その他当該取締役」と、同中「株主総会」とあるのは「社員総会」と読み替えるものとするほか、必要な技術的読替えは、政令定める例文帳に追加

(5) The provisions of Articles 202 to 213 inclusive (excluding Article 202(3), Article 207(9)(iii) and (v) and Article 213(1)(iii)) (Cases Where Entitlement to Allotment of Shares Is Granted to Shareholders; Applications for Shares for Subscription; Allotment of Shares for Subscription; Special Provisions on Subscription and Allotment of Shares for Subscription; Subscription for Shares for Subscription; Contribution of Property Other Than Monies; Performance of Contributions; Timing of Shareholder Status; Demanding Cessation of Issue of Shares for Subscription; Restrictions on Invalidation or Rescission of Subscription; Liabilities of Persons Who Subscribed for Shares with Unfair Amount To Be Paid In; Liabilities of Directors in Case of Shortfall in Value of Property Contributed), Article 868(1) (Jurisdiction over Non-Contentious Cases), Article 870 (limited to the portion pertaining to item (ii) and item (vii)) (Hearing of Statements), Article 871 (Appending of the Reason), Article 872 (limited to the portion pertaining to item (iv)) (Immediate Appeal), Article 874 (limited to the portion pertaining to item (i)) (Restrictions on Appeal), Article 875 (Exclusion from Application of the Provisions of the Non-Contentious Cases Procedures Act), and Article 876 (Supreme Court Rules) of the Companies Act shall apply mutatis mutandis to the Specified Equity for Subscription of a Specific Purpose Company set forth in paragraph (1). In this case, the term "shareholder" in these provisions shall be deemed to be replaced with "Specified Equity Member," the term "shares" in these provisions shall be deemed to be replaced with "Specified Equity," the term "number" in these provisions shall be deemed to be replaced with "number of units," the term "Article 199(1)(iii)" in these provisions shall be deemed to be replaced with "Article 36(1)(iii) of the Asset Securitization Act," the term "Article 199(1)(iv)" in these provisions shall be deemed to be replaced with "Article 36(1)(iv) of the Asset Securitization Act," the term "Subscription Requirements" in Article 202(1) of the Companies Act shall be deemed to be replaced with "Subscription Requirements determined by resolution at a general meeting of members," the term "one share" in paragraph (2) of that Article shall be deemed to be replaced with "one unit," the phrase "paragraphs (2) to (4) inclusive of Article 199 and the preceding two Articles" in Article 202(5) of the Companies Act shall be deemed to be replaced with "Article 36(2) and (3) of the Asset Securitization Act," the term "shareholders meeting" in Article 204(2) of that Act shall be deemed to be replaced with "general meeting of members," the phrase "total number of Issued Shares" in Article 207(9)(i) of the Companies Act shall be deemed to be replaced with "total number of units of Specified Equity," the term "Treasury Shares" in Article 210 of the Companies Act shall be deemed to be replaced with "The Company's Own Specified Equity (meaning a Company's Own Specified Equity as defined in Article 59(2) of the Asset Securitization Act)," the phrase "laws and regulations or articles of incorporation" in Article 210(i) of the Companies Act shall be deemed to be replaced with "laws and regulations, Asset Securitization Plan, or articles of incorporation," the phrase "Executive directors who carried out duties regarding the solicitation of subscribers for such Shares for Subscription (or, for a Company with Committees, executive officers; the same shall apply hereinafter in this item) and other persons prescribed by the applicable Ordinance of the Ministry of Justice as persons who were involved, in the performance of their duties, in the execution of the business of such executive directors" in Article 213(1)(i) of that Act shall be deemed to be replaced with "Directors who carried out duties regarding the solicitation of subscribers for such Shares for Subscription and other persons prescribed by an Ordinance of the Ministry of Justice as persons who were involved, in the performance of their duties, in the execution of the business of such directors," the term "shareholders meeting" in item (ii) of said paragraph shall be deemed to be replaced with "general meeting of members," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

2 人が旧株(当該人が有していた株式(出資を含む。以下このにおいて同じ。)をいう。)を発行した内国人の合併(適格合併に該当しないものに限る。)によりの三に規定する政令定める関係がある外国人の株式の交付を受けた場合において、当該外国人の株式が特定軽課税外国人(の三に規定する特定軽課税外国人をいう。において同じ。)の株式に該当するときは、その交付を受けた株式の取得価については、人税施行令人税の規定により準じて計算する場合を含む。)の規定は、適用しない。例文帳に追加

(2) Where a corporation has, as a result of a merger (limited to a merger that does not fall under the category of a qualified merger) of a domestic corporation to which the said corporation issued old shares (meaning shares (including capital contributions; hereinafter the same shall apply in this Article) that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship specified by a Cabinet Order prescribed in Article 68-3(1) of the Act, when the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden (meaning a specified foreign corporation with less tax burden prescribed in Article 68-2-3(5)(i) of the Act; hereinafter the same shall apply in paragraph (4)), the provisions of Article 119(1)(v) of the Order for Enforcement of the Corporation Tax Act (including the cases where it is applicable to the calculation made pursuant to the provisions of Article 142 of the Corporation Tax Act) shall not apply to the acquisition costs of the provided shares.  - 日本法令外国語訳データベースシステム

 内国人が租税約の規定に基づき国税庁長官に対し当該租税約に規定する申立てをした場合(外国人が租税約の規定に基づき当該外国人に係る約相手国の権限ある当局に対し当該租税約に規定する申立てをした場合を含む。)には、税務署長等(国税通則に規定する税務署長等をいう。以下このにおいて同じ。)は、これらの申立てに係る前に掲げる更正決定により納付すべき人税の(これらの申立てに係る約相手国との間の租税約に規定する協議の対象となるものに限る。)及び当該人税のに係る同に規定する加算税のとして政令定めるところにより計算した金を限度として、これらの申立てをした者の申請に基づき、その納期限(同に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。)から当該約相手国の権限ある当局との間の合意に基づく同の規定による更正があつた日(当該合意がない場合その他の政令定める場合にあつては、政令定める日)の翌日から一月を経過する日までの期間(において「納税の猶予期間」という。)に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該人税の以外の国税の滞納がある場合は、この限りでない。例文帳に追加

Article 66-4-2 (1) Where a domestic corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the Commissioner of the National Tax Agency (including the cases where a foreign corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the competent authority of the other Contracting State which is related to the foreign corporation), the district director, etc. (meaning the district director, etc. prescribed in Article 46(1) of the Act on General Rules for National Taxes; hereinafter the same shall apply in this Article) may, upon application by the corporation that has filed the objection, grant a grace of tax payment, up to the amount calculated pursuant to the method specified by a Cabinet Order as the amount of corporation tax payable based on the reassessment or determination listed in paragraph (16)(i) of the preceding Article which pertains to the objection (limited to the amount to be covered by the consultation prescribed in the tax convention with the other Contracting State which pertains to the objection), including the amount of additional tax prescribed in Article 69 of the said Act with regard to the said amount of corporation tax, for the period from the due date for tax payment (meaning the due date for tax payment prescribed in Article 37(1) of the said Act; in the case where the application has been filed after the due date for tax payment, the period shall start from the date of the filing of the said application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provision of Article 26 of the said Act based on an agreement with the competent authority of the other Contracting State (in the case where there is no such agreement or in any other case specified by a Cabinet Order: the date specified by a Cabinet Order) (this period shall be referred to as the "grace period for tax payment" in paragraph (7)); provided, however, that this shall not apply where the corporation that has filed the application has been, at the time of filing the application, delinquent in payment of national tax other than the said amount of corporation tax.  - 日本法令外国語訳データベースシステム

の八八の 連結親人が租税約の規定に基づき国税庁長官に対し当該租税約に規定する申立てをした場合には、税務署長等(国税通則に規定する税務署長等をいう。以下このにおいて同じ。)は、当該申立てに係る前に掲げる更正決定により納付すべき人税の(当該申立てに係る約相手国との間の租税約に規定する協議の対象となるものに限る。)及び当該人税のに係る同に規定する加算税のとして政令定めるところにより計算した金を限度として、当該申立てをした者の申請に基づき、その納期限(同に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。)から当該約相手国の権限ある当局との間の合意に基づく同の規定による更正があつた日(当該合意がない場合その他の政令定める場合にあつては、政令定める日)の翌日から一月を経過する日までの期間(において「納税の猶予期間」という。)に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該人税の以外の国税の滞納がある場合は、この限りでない。例文帳に追加

Article 68-88-2 (1) Where a consolidated parent corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the Commissioner of the National Tax Agency, the district director, etc. (meaning the district director, etc. prescribed in Article 46(1) of the Act on General Rules for National Taxes; hereinafter the same shall apply in this Article) may, upon application by the consolidated corporation that has filed the objection, grant a grace of tax payment, up to the amount calculated pursuant to the method specified by a Cabinet Order as the amount of corporation tax payable based on the reassessment or determination listed in paragraph (16)(i) of the preceding Article which pertains to the objection (limited to the amount to be covered by the consultation prescribed in the tax convention with the other Contracting State which pertains to the objection), including the amount of additional tax prescribed in Article 69 of the said Act with regard to the said amount of corporation tax, for the period from the due date for tax payment (meaning the due date for tax payment prescribed in Article 37(1) of the said Act; in the case where the application has been filed after the due date for tax payment, the period shall start from the date of the filing of the said application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provision of Article 26 of the said Act based on an agreement with the competent authority of the other Contracting State (in the case where there is no such agreement or in any other case specified by a Cabinet Order: the date specified by a Cabinet Order) (this period shall be referred to as the "grace period for tax payment" in paragraph (7)); provided, however, that this shall not apply where the consolidated corporation that has filed the application has been, at the time of filing the application, delinquent in payment of national tax other than the said amount of corporation tax.  - 日本法令外国語訳データベースシステム

 商業登記及びを除く。)、及びを除く。)、及びの規定は、百三に掲げる場合における合併による会員金融商品取引所の登記について準用する。この場合において、同中「商及び本店」とあるのは「名称及び主たる事務所」と、同及び並びに中「日刊新聞紙又は電子公告」とあるのは「日刊新聞紙」と、同中「資本金の」とあるのは「出資の総」と、同及び同中「本店」とあるのは「事務所」と、同中「吸収合併消滅会社が持分会社であるときは、総社員の同意(定款に別段の定めがある場合にあつては、その定めによる手続)があつたことを証する書面」とあるのは「吸収合併をする会員金融商品取引所の合併総会の議事録」と、同及び同中「株式会社又は合同会社」とあるのは「会員金融商品取引所」と、同中「次の書面」とあるのは「次の書面及び代表権を有する者の資格を証する書面」と、同中「新設合併消滅会社が持分会社であるときは、総社員の同意(定款に別段の定めがある場合にあつては、その定めによる手続)があつたことを証する書面」とあるのは「新設合併消滅会員金融商品取引所の合併総会の議事録」と、同からまで及び中「本店」とあるのは「主たる事務所」と読み替えるものとするほか、必要な技術的読替えは、政令定める例文帳に追加

Article 145 (1) The provisions of Article 79, Article 80 (excluding items (ii), (vi), (ix) and (x)), Article 81 (excluding items (iii), (vi), (ix) and (x)), Article 82 and Article 83 of the Commercial Registration Act shall apply mutatis mutandis to the registration of a Membership-Type Financial Instruments Exchange upon a merger in the case set forth in Article 136(2)(i). In this case, the term "trade name and the head office" in Article 79 of said Act shall be deemed to be replaced with "name and the principal office,"; the term "daily newspaper or Electronic Public Notice" in Article 80(iii) and (viii), and Article 81(viii) of said Act shall be deemed to be replaced with "daily newspaper,"; the term "amount of the stated capital" in Article 80(iv) of said Act shall be deemed to be replaced with "total amount of contribution,"; the term "head office" in Articles 80(v) and 81(v) of said Act shall be deemed to be replaced with "office,"; the term "when a Company Absorbed in an Absorption-Type Merger is a membership company, the document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedures under such provisions)" in Article 80(vii) of said Act shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Membership-Type Financial Instruments Exchange implementing an Absorption-Type Merger,"; the term "stock company or limited liability company" in Article 80(viii) and Article 81(viii) of said Act shall be deemed to be replaced with "Membership-Type Financial Instruments Exchange,"; the term "the following documents" in said Article shall be deemed to be replaced with "the following documents and the documents proving the qualification of the person having the authority of representation,"; the term "when a company extinguished upon a Consolidation-Type Merger is a membership company, the document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedures under such provisions)" in Article 81(vii) shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Membership-Type Financial Instruments Exchange Extinguished upon a Consolidation-Type Merger,"; the term "the head office" in Article 82, paragraphs (2) to (4) inclusive and Article 83 of said Act shall be deemed to be replaced with "the principal office," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

三百 金融商品取引三章一節五款(からまで(特定投資家が特定投資家以外の顧客とみなされる場合)並びにの三及び(特定投資家以外の顧客である人が特定投資家とみなされる場合)を除く。)(特定投資家)及び及びを除く。)(雑則)の規定は保険会社等若しくは外国保険会社等又は保険仲立人が行う特定保険契約(金利、通貨の価格、同に規定する金融商品市場における相場その他の指標に係る変動により損失が生ずるおそれ(当該保険契約が締結されることにより顧客の支払うこととなる保険料の合計が、当該保険契約が締結されることにより当該顧客の取得することとなる保険金、返戻金その他の給付金の合計を上回ることとなるおそれをいう。)がある保険契約として内閣府令で定めるものをいう。以下このにおいて同じ。)又は顧客のために特定保険契約の締結の媒介を行うことを内容とする契約の締結について、同章一款(からまで(一種金融商品取引業又は投資運用業を行う者の業務の範囲、種金融商品取引業又は投資助言・代理業のみを行う者の兼業の範囲、顧客に対する誠実義務、標識の掲示、名義貸しの禁止及び社債の管理の禁止等)、(広告等の規制)、(取引態様の事前明示義務)、の三及び並びに(契約締結前の書面の交付)、の五(保証金の受領に係る書面の交付)、の六(書面による解除)、及び並びに(禁止行為)、ただし書及び(損失補てん等の禁止)、(最良執行方針等)並びにの三(分別管理が確保されていない場合の売買等の禁止)を除く。)(通則)の規定は保険会社等、外国保険会社等、保険募集人又は保険仲立人が行う特定保険契約の締結又はその代理若しくは媒介について、それぞれ準用する。この場合において、これらの規定中「金融商品取引契約」とあるのは「特定保険契約等」と、「金融商品取引業」とあるのは「特定保険契約の締結又はその代理若しくは媒介の業務」と、同中「顧客を相手方とし、又は顧客のために金融商品取引行為(に掲げる行為をいう。以下同じ。)」とあるのは「特定保険契約(保険業三百に規定する特定保険契約をいう。以下同じ。)又は顧客のために特定保険契約の締結の媒介」と、同中「金融商品取引行為」とあるのは「特定保険契約の締結」と、同の三中「締結しようとするとき」とあるのは「締結しようとするとき、又は特定保険契約の締結の代理若しくは媒介を行うとき」と、「次に掲げる事」とあるのは「次に掲げる事その他保険業三百に規定する保険契約の契約のうち重要な事」と、同中「金融商品取引業者等」とあるのは「特定保険契約等を締結する保険会社等(保険業に規定する保険会社等をいう。)、外国保険会社等(同に規定する外国保険会社等をいう。)又は保険仲立人(同に規定する保険仲立人をいう。)」と、同中「金融商品取引行為」とあるのは「特定保険契約の締結」と、同中「使用人」とあるのは「使用人(保険募集人(保険業に規定する保険募集人をいう。)を除く。において同じ。)」と、同中「有価証券の売買その他の取引(買戻価格があらかじめ定められている買戻件付売買その他の政令定める取引を除く。)又はデリバティブ取引(以下このにおいて「有価証券売買取引等」という。)」とあるのは「特定保険契約の締結」と、「有価証券又はデリバティブ取引(以下このにおいて「有価証券等」という。)」とあるのは「特定保険契約」と、「顧客(信託会社等(信託会社又は金融機関の信託業務の兼営等に関するの認可を受けた金融機関をいう。以下同じ。)が、信託契約に基づいて信託をする者の計算において、有価証券の売買又はデリバティブ取引を行う場合にあつては、当該信託をする者を含む。以下このにおいて同じ。)」とあるのは「顧客」と、「損失」とあるのは「損失(当該特定保険契約が締結されることにより顧客の支払う保険料の合計が当該特定保険契約が締結されることにより当該顧客の取得する保険金、返戻金その他の給付金の合計を上回る場合における当該保険料の合計から当該保険金、返戻金その他の給付金の合計を控除した金をいう。以下このにおいて同じ。)」と、「補足するため」とあるのは「補足するため、当該特定保険契約によらないで」と、同及び中「有価証券売買取引等」とあるのは「特定保険契約の締結」と、「有価証券等」とあるのは「特定保険契約」と、同中「追加するため」とあるのは「追加するため、当該特定保険契約によらないで」と、同中「追加するため、」とあるのは「追加するため、当該特定保険契約によらないで」と、同中「有価証券売買取引等」とあるのは「特定保険契約の締結」と、同中「原因となるものとして内閣府令で定めるもの」とあるのは「原因となるもの」と、同中「金融商品取引行為」とあるのは「特定保険契約等の締結」と、同中「からの六まで、及び」とあるのは「の三(に掲げる事に係る部分に限り、同及び並びにを除く。)及び」と読み替えるものとするほか、必要な技術的読替えは、政令定める例文帳に追加

Article 300-2 The provision of Chapter III, Section 1, Subsection 5 (excluding Article 34-2, paragraphs (6) to (8) inclusive (Cases Where a Professional Investor Will be Deemed to be a Customer Other than Professional Investor) and Article 34-3, paragraphs (5) and (6) (Cases Where a Juridical Person who Is a Customer Other Than Professional Investor Will Be Deemed to Be a Professional Investor)) (Professional Investor) and Article 45 (excluding items (iii) and (iv)) (Miscellaneous Provision) of the Financial Instruments and Exchange Act shall apply mutatis mutandis to the conclusion of a specified insurance contract (meaning an insurance contract specified by a Cabinet Office Ordinance as entailing the risk of loss due to any change in interest rates, currency values, financial instruments market prices as set forth in Article 2, paragraph (14) of that Act or any other indicator (meaning the risk that the total amount of insurance premiums to be paid by the customer following the conclusion of the insurance contract may exceed the total amount of insurance claims, reimbursements and other benefits to be paid out to the customer following the conclusion of the contract); hereinafter the same shall apply in this Article) effected by an Insurance Company, etc. or Foreign Insurance Company, etc., or a contract stipulating any specific act as an intermediary for the benefit of a customer in concluding a specified insurance contract; the provision of Section 2, Subsection 1 of the same Chapter (excluding Article 35 to 36-4 inclusive (Scope of Business for Persons Who Engage in Type 1 Financial Instruments Transaction Business or Investment Management Business, Scope of Subsidiary Businesses of Persons Who Only Engage in Type II Financial Instruments Business or Investment Advisory and Agency Business, Duty of Good Faith to Customers, Posting of Signs, Prohibition of Name-Lending and Prohibition of Administration of Company Bonds, etc.), Article 37, paragraph (1), item (ii) (Regulation of Advertising, etc.), Article 37-2 (Obligation to Clarify Conditions of Transactions in Advance), Article 37-3, paragraph (1), items (ii) and (vi) and Article 37-3, paragraph (3) (Delivery of Document Prior to Conclusion of Contract), Article 37-5 (Delivery of Document Pertaining to Receipt of Security Deposit), Article 37-6 (Cancellation by a Written Statement), Article 38, items (i) and (ii) and Article 38-2 (Prohibited Acts), the proviso of Article 39, paragraph (3) and Article 39, paragraph (5) (Prohibition of Loss Compensation, etc.), Article 40-2 (Best Execution Policy, etc.), and Article 40-3 (Prohibition of Sales and Purchase, etc. Where Separate Management Is not Ensured) (General Rules)) shall apply mutatis mutandis to the conclusion of a specified insurance contract by an Insurance Company, etc., Foreign Insurance Company, etc., Insurance Solicitor or Insurance Broker and related act as an agent or intermediary. In this case, the terms "financial instruments transaction contract" and "financial instruments transaction business" in those provisions shall be deemed to be replaced with "specified insurance contract, etc.," and "the conclusion of a specified insurance contract, or any related act as an agent or intermediary," respectively; in Article 34 of that Act, the term "contract to conduct Acts of Financial Instruments Transaction (meaning acts listed in the items of Article 2, paragraph (8); the same shall apply hereinafter) with a customer as the other party or on behalf of a customer" shall be deemed to be replaced with "effecting a specified insurance contract (meaning a specified insurance contract provided in Article 300-2 of the Insurance Business Act; the same shall apply hereinafter) or acting as an intermediary for the benefit of a customer in concluding a specified insurance contract"; in Article 37, paragraph (2) of that Act, the term "carrying out Financial Instruments and Exchange Activities" shall be deemed to be replaced with "concluding specified insurance contracts"; in Article 37-3, paragraph (1) of that Act, the term "when it intends to conclude a financial instruments transaction contract" shall be deemed to be replaced with "when it intends to conclude a financial instruments transaction contract or acts as an agent or intermediary in concluding a specified insurance contract" and the term "the following matters" with "the following matters and any other important matter stipulated by an insurance contract provided in Article 300, paragraph (1), item (i) of the Insurance Business Act"; in Article 37-3, paragraph (1), item (i) of that Act, the term "Financial Instruments Business Operators, etc." shall be deemed to be replaced with "Insurance Company, etc. (meaning an Insurance Company, etc. as defined in Article 2-2, paragraph (1) of the Insurance Business Act), Foreign Insurance Company, etc. (meaning a Foreign Insurance Company, etc. as defined in Article 2, paragraph (7) of that Act) or Insurance Broker (meaning an Insurance Broker as defined in paragraph (25) of the same Article) concluding a specified insurance contract, etc."; in Article 37-3, paragraph (1), item (v) of that Act, the term "financial instruments transaction business carried out" shall be deemed to be replaced with "specified insurance contract concluded"; in Article 38, paragraph (1) of that Act, the term "employee" shall be deemed to be replaced with "employee (excluding an Insurance Solicitor as defined in Article 2, paragraph (23) of the Insurance Business Act; the same shall apply in Article 39, paragraph (3))"; in Article 39, paragraph (1), item (i) of that Act, the term "sales and purchase and any other transaction of Securities (excluding sales and purchase on condition of repurchase for which the repurchase price is set in advance and other transactions specified by a Cabinet Order) or of Derivative Transactions (hereinafter referred to as "Sales and Purchase or Other Transaction of Securities, etc." in this Article)" shall be deemed to be replaced with "the conclusion of a specified insurance contract", the term "securities or derivative transaction (hereinafter referred to as "securities, etc." in this Article)" with "specified insurance contract," the term "customer (in the case where a Trust Company, etc. (meaning a trust company or financial institution that has obtained authorization under Article 1, paragraph (1) of the Act on Provision, etc. of Trust Business by Financial Institutions; the same shall apply hereinafter) conducts sales and purchase of Securities or Derivative Transactions for the account of the person who sets a trust under a trust contract, including said person who sets the trust; hereinafter the same shall apply in this Article)" with "the customer," the term "loss" with "loss (meaning, where the total amount of insurance premiums to be paid by the customer following the conclusion of the specified insurance contract exceeds the total amount of insurance claims, reimbursements and other benefits to be paid out to the customer following the conclusion of the contract, the total amount of premium payment subtracted by the total amount of insurance claims, reimbursements and other benefits; hereinafter the same shall apply in this Article)," and the term "to supplement" with "to supplement, outside the stipulations of the specified insurance contract"; in Article 39, paragraph (1), items (ii) and (iii) of that Act, the term "securities sales transaction, etc." shall be deemed to be replaced with "the conclusion of a specified insurance contract," the term "securities, etc." with "specified insurance contract," and the term "to add to" with "to add to, outside the stipulations of the specified insurance contract"; in Article 39, paragraph (2) of that Act, the term "securities sales transaction, etc." shall be deemed to be replaced with "the conclusion of a specified insurance contract"; in Article 39, paragraph (3) of that Act, the term "determined by a Cabinet Office Ordinance as a potential cause" shall be deemed to be replaced with "a potential cause"; in Article 40, item (i) of that Act, the term "financial instruments transaction business" with "the conclusion of a specified insurance contract, etc."; in Article 45, item (ii) of that Act, the term "Article 37-2 to 37-6 inclusive, Article 40-2, paragraph (4) and Article 43-4" shall be deemed to be replaced with "Articles 37-3 (as far as any of the matters listed in the items of Article 37-3, paragraph (1) is concerned, excluding Article 37-3, paragraph (1), items (ii) and (vi) and Article 37-3, paragraph (3)) and 37-4"; and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

2 に掲げる連結人は、前の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金につき、当該特定外国子会社等の本店所在地国の人所得税に関する令(当該人所得税に関する令が以上ある場合には、そのうち主たる人所得税に関する令をいう。以下このにおいて「本店所在地国の令」という。)の規定により計算した所得の金(当該特定外国子会社等と当該連結人(当該連結人との間に連結完全支配関係がある他の連結人を含む。)又はの六に掲げる内国人との間の取引につきの八又はの規定の適用がある場合には、当該取引が同に規定する独立企業間価格で行われたものとして本店所在地国の令の規定により計算した場合に算出される所得の金)に当該所得の金に係るからまでに掲げる金の合計を加算した金から当該所得の金に係るからまでに掲げる金の合計を控除した残(本店所在地国の令の規定により計算した金が欠損の金となる場合には、当該計算した金に係るからまでに掲げる金の合計から当該欠損の金に当該計算した金に係るからまでに掲げる金の合計を加算した金を控除した残)をもつてに規定する政令定める基準により計算した金とすることができる。ただし、当該他の連結人が当該特定外国子会社等に係る当該計算した金につき前の規定の適用を受けない場合に限る。例文帳に追加

(2) Notwithstanding the provisions of the preceding paragraph, a consolidated corporation listed in the items of Article 68-90(1) of the Act may deem that the amount obtained by adding the amount of income calculated, with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, pursuant to the provisions of the laws and regulations concerning corporate income taxes of the state of the head office of the said specified foreign subsidiary company, etc. (where there are two or more laws and regulations concerning the said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), (where the provisions of Article 68-88(1) or Article 66-4(1) of the Act are applied to a transaction between the said specified foreign subsidiary company, etc. and the said consolidated corporation (including other consolidated corporations which have the consolidated full controlling interest with the said consolidated corporation) or domestic corporation listed in the items of Article 66-6(1) of the Act, the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in the said paragraph), and the sum of the amount listed in item (i) to item (xiii) pertaining to the said calculated amount of income and then deducting therefrom the amount listed in item (xiv) to item (xvi) pertaining to the said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, the said amount shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (xiv) to item (xvi) pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 68-90(2)(ii) of the Act; provided, however, that this shall apply only when the said other consolidated corporations are not subject to the provisions of the preceding paragraph with regard to the said calculated amount pertaining to the said specified foreign subsidiary company, etc.:  - 日本法令外国語訳データベースシステム

3 金融商品取引(昭和三年三章一節五款(からまで並びにの三及びを除く。)(特定投資家)及び及びを除く。)(雑則)の規定は共済事業を行う協同組合が行う特定共済契約(金利、通貨の価格、同に規定する金融商品市場における相場その他の指標に係る変動により損失が生ずるおそれ(当該共済契約が締結されることにより利用者の支払うこととなる共済掛金の合計が、当該共済契約が締結されることにより当該利用者の取得することとなるに規定する共済金等の合計を上回ることとなるおそれをいう。)がある共済契約として主務省令で定めるものをいう。以下このにおいて同じ。)の締結について、同章一款(からまで、の三及び並びにの五、の六、及びただし書及び並びにの三を除く。)(通則)の規定は共済事業を行う協同組合又は共済代理店が行う特定共済契約の締結又はその代理若しくは媒介について、それぞれ準用する。この場合において、これらの規定中「金融商品取引契約」とあるのは「特定共済契約」と、「金融商品取引業」とあるのは「特定共済契約の締結又はその代理若しくは媒介の事業」と、これらの規定(同本文の規定を除く。)中「内閣府令」とあるのは「主務省令」と、これらの規定(同の規定を除く。)中「金融商品取引行為」とあるのは「特定共済契約の締結」と、同中「顧客を相手方とし、又は顧客のために金融商品取引行為(に掲げる行為をいう。以下同じ。)を行うことを内容とする契約」とあるのは「中小企業等協同組合の七の五に規定する特定共済契約」と、同の三中「締結しようとするとき」とあるのは「締結しようとするとき、又はその締結の代理若しくは媒介を行うとき」と、「次に掲げる事」とあるのは「次に掲げる事その他中小企業等協同組合の七の五において読み替えて準用する保険業三百に規定する共済契約の契約のうち重要な事」と、同中「金融商品取引業者等」とあるのは「共済事業を行う協同組合(中小企業等協同組合の七の五に規定する共済事業を行う協同組合をいう。以下このにおいて同じ。)又は当該共済代理店(同に規定する共済代理店をいう。)がその委託を受けた共済事業を行う協同組合」と、同中「有価証券の売買その他の取引(買戻価格があらかじめ定められている買戻件付売買その他の政令定める取引を除く。)又はデリバティブ取引(以下このにおいて「有価証券売買取引等」という。)」とあるのは「特定共済契約の締結」と、「有価証券又はデリバティブ取引(以下このにおいて「有価証券等」という。)」とあるのは「特定共済契約」と、「顧客(信託会社等(信託会社又は金融機関の信託業務の兼営等に関するの認可を受けた金融機関をいう。以下同じ。)が、信託契約に基づいて信託をする者の計算において、有価証券の売買又はデリバティブ取引を行う場合にあつては、当該信託をする者を含む。以下このにおいて同じ。)」とあるのは「利用者」と、「損失」とあるのは「損失(当該特定共済契約が締結されることにより利用者の支払う共済掛金の合計が当該特定共済契約が締結されることにより当該利用者の取得する共済金等(中小企業等協同組合に規定する共済金等をいう。以下このにおいて同じ。)の合計を上回る場合における当該共済掛金の合計から当該共済金等の合計を控除した金をいう。以下このにおいて同じ。)」と、「補足するため」とあるのは「補足するため、当該特定共済契約によらないで」と、同及び中「有価証券売買取引等」とあるのは「特定共済契約の締結」と、「有価証券等」とあるのは「特定共済契約」と、同中「追加するため」とあるのは「追加するため、当該特定共済契約によらないで」と、同中「追加するため、」とあるのは「追加するため、当該特定共済契約によらないで」と、同中「有価証券売買取引等」とあるのは「特定共済契約の締結」と、同中「原因となるものとして内閣府令で定めるもの」とあるのは「原因となるもの」と、同中「からの六まで、及び」とあるのは「の三(に掲げる事に係る部分に限り、同及び並びにを除く。)及び」と読み替えるものとするほか、必要な技術的読替えは、政令定める例文帳に追加

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

五の 金融商品取引三章一款(からまで(一種金融商品取引業又は投資運用業を行う者の業務の範囲、種金融商品取引業又は投資助言・代理業のみを行う者の兼業の範囲、顧客に対する誠実義務、標識の掲示、名義貸しの禁止及び社債の管理の禁止等)、(広告等の規制)、(取引態様の事前明示義務)、の三及び並びに(契約締結前の書面の交付)、の五(保証金の受領に係る書面の交付)、の六ただし書及び(書面による解除)、及び並びに(禁止行為)、ただし書及び(損失補てん等の禁止)、(最良執行方針等)並びにの三(分別管理が確保されていない場合の売買等の禁止)を除く。)(通則)の規定は、銀行代理業者が行う特定預金等契約の締結の代理又は媒介について準用する。この場合において、これらの規定中「金融商品取引業」とあるのは「銀行に規定する特定預金等契約の締結の代理又は媒介の業務」と、「金融商品取引行為」とあるのは「銀行に規定する特定預金等契約の締結」と、これらの規定(同の六の規定を除く。)中「金融商品取引契約」とあるのは「銀行に規定する特定預金等契約」と、同の三中「を締結しようとするとき」とあるのは「の締結の代理又は媒介を行うとき」と、「交付しなければならない」とあるのは「交付するほか、預金者等(銀行に規定する預金者等をいう。以下このにおいて同じ。)の保護に資するため、内閣府令で定めるところにより、当該特定預金等契約の内容その他預金者等に参考となるべき情報の提供を行わなければならない」と、同中「金融商品取引業者等」とあるのは「銀行代理業者(銀行に規定する銀行代理業者をいう。)の所属銀行(同に規定する所属銀行をいう。)」と、同の六中「金融商品取引契約の解除があつた場合には」とあるのは「特定預金等契約(銀行に規定する特定預金等契約をいう。において同じ。)の解除に伴い銀行に損害賠償その他の金銭の支払をした場合において」と、「金融商品取引契約の解除までの期間に相当する手数料、報酬その他の当該金融商品取引契約に関して顧客が支払うべき対価(次において「対価」という。)のとして内閣府令で定めるを超えて当該金融商品取引契約の解除」とあるのは「支払」と、「又は違約金の支払を」とあるのは「その他の金銭の支払を、解除をした者に対し、」と、同中「有価証券の売買その他の取引(買戻価格があらかじめ定められている買戻件付売買その他の政令定める取引を除く。)又はデリバティブ取引(以下このにおいて「有価証券売買取引等」という。)」とあるのは「特定預金等契約の締結」と、「有価証券又はデリバティブ取引(以下このにおいて「有価証券等」という。)」とあるのは「特定預金等契約」と、「顧客(信託会社等(信託会社又は金融機関の信託業務の兼営等に関するの認可を受けた金融機関をいう。以下同じ。)が、信託契約に基づいて信託をする者の計算において、有価証券の売買又はデリバティブ取引を行う場合にあつては、当該信託をする者を含む。以下このにおいて同じ。)」とあるのは「顧客」と、「補足するため」とあるのは「補足するため、当該特定預金等契約によらないで」と、同及び中「有価証券売買取引等」とあるのは「特定預金等契約の締結」と、「有価証券等」とあるのは「特定預金等契約」と、同中「追加するため」とあるのは「追加するため、当該特定預金等契約によらないで」と、同中「追加するため、」とあるのは「追加するため、当該特定預金等契約によらないで」と、同中「有価証券売買取引等」とあるのは「特定預金等契約の締結」と、同中「原因となるものとして内閣府令で定めるもの」とあるのは「原因となるもの」と読み替えるものとするほか、必要な技術的読替えは、政令定める例文帳に追加

Article 52-45-2 The provisions of Subsection 1 of Section 2 of Chapter III of the Financial Instruments and Exchange Act (excluding Article 35 to 36-4 inclusive (Scope of Businesses of Persons Who Engage in Type I Financial Instruments Business or Investment Management Business, Scope of Subsidiary Businesses of Persons Who Only Engage in Type II Financial Instruments Business or Investment Advisory and Agency Business, Duty of Good Faith to Customers, Posting of Signs, Prohibition of Name Lending, Prohibition of Administration of Bonds), Article 37(1)(ii) (Regulation of Advertising, etc.), Article 37-2 (Obligation to Clarify Conditions of Transactions in Advance), Article 37-3(1)(ii) and (vi) and Article 37-3(3) (Delivery of Document prior to Conclusion of Contract), Article 37-5 (Delivery of Document Pertaining to Receipt of Security Deposit), Article 37-6(1) and (2), the proviso to Article 37-6 (4) and Article 37-6(5)(Cancellation by Means of Document), Article 38(i) and (ii) and Article 38-2 (Prohibited Acts), the proviso to Article 39(3) and Article 39(5) (Prohibition of Compensation of Loss, etc.), Article 40-2 (Best Execution Policy) and Article 40-3 (Prohibition of Sales and Purchase, etc. Where Separate Management Is not Ensured)) (General Rules) shall apply mutatis mutandis to agency or intermediary for conclusion of Contracts for Specified Deposits, etc. by a Bank Agency. In this case, the term "Financial Instruments Business" in these provisions shall be deemed to be replaced with "agency service or intermediary service for conclusion of Contracts for Specified Deposits, etc. as defined in Article 13-4 of the Banking Act,"; the term "Act of Financial Instruments Transaction" in these provisions shall be deemed to be replaced with "conclusion of Contracts for Specified Deposits, etc. as defined in Article 13-4 of the Banking Act,"; the term "Contract for Financial Instruments Transaction" in these provisions (excluding Article 37-6(3)) shall be deemed to be replaced with "Contract for a Specified Deposit, etc. as defined in Article 13-4 of the Banking Act,"; the terms "intends to conclude" in Article 37-3(1) shall be deemed to be replaced with "conducts agency service or intermediary service for conclusion of,"; the term "; provided" shall be deemed to be replaced with "and shall, in order to contribute to the protection of Depositors, etc. (meaning Depositors, etc. as defined in Article 2(5) of the Banking Act; hereinafter the same shall apply in this paragraph), provide the customer in advance with information on the contents of the Contract for a Specified Deposit, etc. and other information that would be helpful for the Depositors, etc., pursuant to the provisions of a Cabinet Office Ordinance; provided"; the term "Financial Instruments Business Operator, etc." in Article 37-3(1)(i) of that Act shall be deemed to be replaced with "the Principal Bank (meaning an Principal Bank as defined in Article 2(16) of the Banking Act) for which the Bank Agent (meaning a Bank Agent as defined in Article 2(15) of the Banking Act) is acting,"; the terms "Where a Contract for Financial Instruments Transaction has been cancelled" and "the customer to pay damages or penalty for the cancellation of that Contract for Financial Instruments Transaction beyond the amount designated by a Cabinet Office Ordinance as the amount of fees, remuneration or any other Consideration payable by the customer with regard to that contract for financial instruments transaction (referred to as "Consideration" in the following paragraph) for the period until the cancellation of that Contract for Financial Instruments Transaction" in Article 37-6(3) of that Act shall be deemed to be replaced with "When he/she has paid money to a Bank as damages or otherwise for cancellation of a Contract for a Specified Deposit, etc. (meaning a Contract for a Specified Deposit, etc. as defined in Article 13-4 of the Banking Act; the same shall apply in Article 39) made" and "person who canceled the contract to pay money as damages or otherwise for the payment he/she has made to the Bank," respectively; the terms "sales and purchase or any other transaction of Securities (excluding sales and purchase on condition of repurchase for which the repurchase price is set in advance or other transactions designated by a Cabinet Order) or Derivative Transactions (hereinafter referred to as "Sales and Purchase or Other Transaction of Securities, etc." in this Article)," "the customer (in the case where a Trust Company, etc. (meaning a trust company or financial institution that has obtained authorization under Article 1(1) of the Act on Securities Investment Trust and Securities Investment Corporations; the same shall apply hereinafter) conducts sales and purchase of Securities or Derivative Transactions for the account of the person who sets a trust under a trust contract, including such person who sets the trust; hereinafter the same shall apply in this Article)," "Securities or Derivative Transactions (hereinafter referred to as "Securities, etc." in this Article)" and "make up" in Article 39(1)(i) shall be deemed to be replaced with "conclusion of a Contract for a Specified Deposit, etc.," "the customer," "Contract for a Specified Deposit, etc." and "make up, not through the Contract for a Specified Deposit, etc.," respectively; the terms "Sales and Purchase or Other Transaction of Securities, etc." and "Securities, etc." in Article 39(1)(ii) and (iii) shall be deemed to be replaced with "conclusion of a Contract for a Specified Deposit, etc." and "Contract for a Specified Deposit, etc.," respectively; the term "make an addition to the profit accrued to the customer from such Securities, etc." in Article 39(1)(ii) shall be deemed to be replaced with "make an addition to the profit accrued to the customer from the Contract for a Specified Deposit, etc., not through the Contract for a Specified Deposit, etc.,"; the term "make an addition to the profit accrued to the customer from Such Securities, etc." in Article 39(1)(iii) shall be deemed to be replaced with "make an addition to the profit accrued to the customer from the Contract for a Specified Deposit, etc., not through the Contract for a Specified Deposit, etc.,"; the term "Sales and Purchase or Other Transaction of Securities, etc." in Article 39(2) shall be deemed to be replaced with "conclusion of a Contract for a Specified Deposit, etc.,"; the term "that is specified by a Cabinet Office Ordinance as a potential cause of a dispute" in Article 39(2) shall be deemed to be replaced with "that may become a cause of dispute,"; and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

2 前の規定による労働保険料の徴収については、徴収の規定(及びからまでの規定を除く。)を適用する。この場合において、徴収中「及び労働福祉事業」とあるのは「、労働福祉事業及び石綿による健康被害の救済に関する律(以下「石綿健康被害救済」という。)の特別遺族給付金(以下「特別遺族給付金」という。)の支給」と、「費用の」とあるのは「費用の、特別遺族給付金の支給に要する費用の」と、同中「とする。において同じ。)」とあるのは「とする。において同じ。)と特別遺族給付金(石綿健康被害救済の場合に支給される特別遺族一時金、特定の業務に長期間従事することにより発生する疾病であつて厚生労働省令で定めるものにかかつた者(厚生労働省令で定める事業の種類ごとに、当該事業における就労期間等を考慮して厚生労働省令で定める者に限る。)に係る特別遺族給付金(以下このにおいて「特定疾病にかかつた者に係る特別遺族給付金」という。)及び三種特別加入者に係る特別遺族給付金を除く。)の(石綿健康被害救済の特別遺族年金については、そのは、厚生労働省令で定めるところにより算定するものとする。)」と、「、特定疾病にかかつた者に係る保険給付に要する費用」とあるのは「、特定疾病にかかつた者に係る保険給付に要する費用、石綿健康被害救済の特別遺族年金の支給に要する費用、特定疾病にかかつた者に係る特別遺族給付金に要する費用」とするほか、必要な技術的読替えは、政令定める例文帳に追加

(2) The provisions of the Collection Act (excluding the provisions of Article 4 and Articles 22 through 25) shall apply to the collection of the labor insurance premiums pursuant to the provision of the preceding paragraph. In such case, the term "and labor welfare services" in Paragraph 2, Article 12 of the Collection Act shall be deemed to be replaced with ", labor welfare services and the payment of the special survivor benefit set forth in Paragraph 1, Article 59 (hereinafter referred to as "the special survivor benefit") of the Act on Asbestos Health Damage Relief (hereinafter referred to as "the Asbestos Relief Act");" the term "the amount of the expense," with "the amount of the expense, the amount of the expense required for the payment of the special survivor benefit;" the term "shall be ... . The same shall apply in Paragraph 1, Article 20)" in Paragraph 3 of the same article, with "shall be ... . The same shall apply to Paragraph 1, Article 20) and the amount of the special survivor benefit (excluding the special survivor lump sum payment paid in the case of Item 2, Article 62 of the Asbestos Relief Act, the special survivor benefit pertaining to a person suffering from any of the diseases caused by engaging in specific activities for a long period of time and prescribed in the Ordinance of the Ministry of Health, Labour and Welfare (limited to a person prescribed in the Ordinance of the Ministry of Health, Labour and Welfare for each business prescribed in the Ordinance of the Ministry of Health, Labour and Welfare, considering the employment period, etc. in the said business) (this special survivor benefit shall be referred to as "the special survivor benefit pertaining to a person afflicted with a specified disease"), and the special survivor benefit pertaining to the class 3 special insured person) (The amount of the special survivor pension set forth in Paragraph 2, Article 59 of the Asbestos Relief Act shall be calculated as prescribed in the Ordinance of the Ministry of Health, Labour and Welfare);" and the term ", the expense required for the insurance benefit pertaining to a person afflicted with a specified disease," with ", the expense required for the insurance benefit pertaining to a person afflicted with a specified disease, the expense required for the payment of the special survivor pension of Particle 2, Article 59 of the Asbestos Relief Act, the expense required for the payment of the special survivor benefit pertaining to a person afflicted with a specified disease," and the other necessary replacement of technical terms shall be as prescribed in the Cabinet Order.  - 日本法令外国語訳データベースシステム

一 の規定により同に規定する償還を受ける時に徴収される所得税とみなされたもののうち人税のから控除する所得税のは、当該所得税の(当該所得税のが明らかでないときは、その割引債の券面金から当該割引債に係る発行価(当該割引債が同からまでに掲げる国債で同に規定する短期公社債に該当するものその他財務省令で定める国債(以下このにおいて「短期国債等」という。)でその発行価が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価に準ずるものとして財務省令で定めるとする。及びにおいて「最終発行日における発行価等」という。)を控除した残(当該割引債が外国人が国外において発行したものであるときは、に規定する政令定める)に、当該割引債の発行の際に同の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税のから次の規定により計算した還付する金を控除した残とする。)について、人税施行令の規定により計算した金とする。この場合において、同中「の利子」とあるのは「の償還差益(租税特別措置(償還差益等に係る分離課税等)に規定する償還差益をいう。次及びにおいて同じ。)」と、同中「月数のうち」とあるのは「月数(当該利子配当等が短期公社債(租税特別措置に規定する短期公社債をいう。次において同じ。)に係る償還差益であるときは、日数。以下このにおいて同じ。)のうち」と、同中「所得税のを前」とあるのは「所得税の(短期公社債の償還差益に対する所得税のを除く。)を前」とする。例文帳に追加

Article 26-11 (1) The amount of income tax to be credited against corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12, paragraph (4) of the Act pursuant to the provisions of said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of said income tax (where the amount of said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where said discount bonds are national bonds listed in Article 41-12, paragraph (9), items (i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in said paragraph or other national bonds specified by Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for said discount bonds, and where said discount bonds are said short-term national bonds, etc., such issue price shall be the price specified by Ordinance of the Ministry of Finance as equivalent to said issue price for said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13, paragraph (1), item (i) and paragraph (5), item (ii)) from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in Article 41-12, paragraph (3) of the Act) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of paragraph (3) of said Article, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the following Article from the amount of the income tax). In this case, the term "interest" in Article 140-2, paragraph (1), item (i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption (meaning profit from redemption as prescribed in Article 41-12, paragraph (7) (Separate Taxation, etc. on Profit from Redemption, etc.) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph and paragraph (3))"; the term "out of the number of months" in paragraph (2) of said Article shall be deemed to be replaced with "out of the number of months (the number of days, where said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1), item (i)" in paragraph (3) of said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1), item (i)."  - 日本法令外国語訳データベースシステム

 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、昭和五三年月一日以後に開始する各事業年度(に規定する事業年度をいう。以下このにおいて同じ。)において、その未処分所得の金から留保したものとして、政令定めるところにより、当該未処分所得の金につき当該未処分所得の金に係る税及び人税に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この及び次において「剰余金の配当等」という。)のに関する調整を加えた金(以下このにおいて「適用対象留保金」という。)を有する場合には、その適用対象留保金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。以下この及び次において同じ。)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。以下この及び次において同じ。)の内容を勘案して政令定めるところにより計算した金(次において「課税対象留保金」という。)に相当する金は、その者の雑所得に係る収入金とみなして当該各事業年度終了の日の翌日から月を経過する日の属する年分のその者の雑所得の金の計算上、総収入金に算入する。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

4 人が旧株(当該人が有していた株式をいう。)を発行した内国人の行つた株式交換(適格株式交換に該当しないものに限る。)によりの三に規定する政令定める関係がある外国人の株式の交付を受けた場合において、当該外国人の株式が特定軽課税外国人の株式に該当するときは、その交付を受けた株式の取得価については、人税施行令人税の規定により準じて計算する場合を含む。)の規定は、適用しない。例文帳に追加

(4) Where a corporation has, as a result of a share exchange (limited to a share exchange that does not fall under the category of a qualified share exchange) implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship specified by a Cabinet Order prescribed in Article 68-3(3) of the Act, when the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden, the provisions of Article 119(1)(viii) of the Order for Enforcement of the Corporation Tax Act (including the cases where it is applicable to the calculation made pursuant to the provisions of Article 142 of the Corporation Tax Act) shall not apply to the acquisition costs of the provided shares.  - 日本法令外国語訳データベースシステム

例文

5 の八に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から控除する政令定めるところにより計算した特定債券現先取引等に係る平均負債残高は、当該連結人に係る国外支配株主等及び資金供与者等に対する負債のうち、特定債券現先取引等(の八に規定する特定債券現先取引等をいう。次及びにおいて同じ。)に係るものに係る平均負債残高(当該平均負債残高が当該特定債券現先取引等に係る資産に係る平均資産残高(当該連結事業年度の当該資産の帳簿価の平均的な残高として合理的な方により計算した金をいう。次において同じ。)を超える場合には、当該平均資産残高。において「調整後平均負債残高」という。)とする。例文帳に追加

(5) The average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by a Cabinet Order and is to be deducted from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 68-89(2) of the Act shall be the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said consolidated corporation which pertain to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 68-89(4)(viii) of the Act; the same shall apply in the next paragraph and paragraph (8)) (where the said average balance of liabilities exceeds the average balance of assets regarding assets pertaining to a specified bond transaction with a repurchase/resale agreement, etc. (the average balance of assets shall mean the amount calculated by a reasonable method as the average balance of the said assets' book value for the relevant consolidated business year; the same shall apply in the next paragraph), such calculated average balance of liabilities shall be the said average balance of assets; such average balance of assets shall be referred to as the "average balance of liabilities after adjustment" in paragraph (8)).  - 日本法令外国語訳データベースシステム

索引トップ用語の索引



  
Copyright Ministry of Economy, Trade and Industry. All Rights Reserved.
  
日本法令外国語訳データベースシステム
※この記事は「日本法令外国語訳データベースシステム」の2010年9月現在の情報を転載しております。
こんにちは ゲスト さん

ログイン

Weblio会員(無料)になると

会員登録のメリット検索履歴を保存できる!

会員登録のメリット語彙力診断の実施回数増加!

無料会員に登録する
英→日 日→英
こんにちは ゲスト さん

ログイン

Weblio会員(無料)になると

会員登録のメリット検索履歴を保存できる!

会員登録のメリット語彙力診断の実施回数増加!

無料会員に登録する

©2024 GRAS Group, Inc.RSS