「留日」に関連した英語例文の一覧と使い方(23ページ目) - Weblio英語例文検索

第四十条の四　次に掲げる居住者に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその者の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、その者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。例文帳に追加

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

第六十六条の六　次に掲げる内国法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその内国法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、その内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。例文帳に追加

Article 66-6 (1) Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the domestic corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of the domestic corporation's profit, and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:  - 日本法令外国語訳データベースシステム

２　前項の規定により、特殊関係内国法人の各事業年度終了の時において、外国法人が外国関係法人に該当するものと判定された場合には、当該外国関係法人（法第四十条の十第一項に規定する特定外国法人に該当するものに限る。）のその判定された日を含む各事業年度の適用対象留保金額につき、同条の規定を適用する。例文帳に追加

(2) Where a foreign corporation has been determined as falling under the category of an affiliated foreign corporation at the end of the relevant business year of a specially-related domestic corporation, pursuant to the provision of preceding paragraph, the provisions of Article 40-10 of the Act shall apply to the eligible retained income for the relevant business year including the day on which the said affiliated foreign corporation (limited to that falling under the category of a specified foreign corporation prescribed in Article 40-10(1) of the Act) was determined as falling under such category.  - 日本法令外国語訳データベースシステム

２　前項の規定により、特殊関係内国法人の各事業年度終了の時において、外国法人が外国関係法人に該当するものと判定された場合には、当該外国関係法人（法第六十六条の九の六第一項に規定する特定外国法人に該当するものに限る。）のその判定された日を含む各事業年度の適用対象留保金額につき、同条の規定を適用する。例文帳に追加

(2) Where a foreign corporation has been determined as falling under the category of an affiliated foreign corporation at the end of the relevant business year of a specially-related domestic corporation, pursuant to the provisions of the preceding paragraph, the provisions of Article 66-9-6 of the Act shall apply to the eligible retained income for the relevant business year including the day on which the said affiliated foreign corporation (limited to that falling under the category of a specified foreign corporation prescribed in Article 66-9-6(1) of the Act) was determined as falling under such category.  - 日本法令外国語訳データベースシステム

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

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

古代史ブームの火付け役と目される原田常治氏は、推論に推論を重ね、大胆に結論を断定する手法で、大神神社の主祭神である大物主、上賀茂神社の主祭神である加茂別雷大神、熊野本宮大社の祭神である事解之男尊、大和神社の主神である日本大国魂大神、石上神宮の祭神である布留御魂、大歳神社の主祭神である大歳神(大歳尊)と同一だとする。例文帳に追加

Tshuneji HARADA, who sparked the ancient history boom, took a bold approach, and repeating the inference, he came to conclude that Nigihayahi was equated with Omononushi, who was the chief enshrined deity of Okami-jinja Shrine, Kamowakeikazuchi no Okami, who was the chief enshrined deity of Kamigamo-jinja Shrine, Kotosakao no Mikoto, who was the enshrined deity of Kumanohongu-taisha Shrine, Yamato no Okunitama no Okami, who was the chief deity of Yamato-jinja Shrine, Furunomitama, who was the enshried deity of Isonokami-jingu Shrine, and Otoshi no Mikoto, who was the chief enshrined deity of Otoshi-jinja Shrine.  - Wikipedia日英京都関連文書対訳コーパス

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

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

債務者に対する経営相談・経営指導及び債務者の経営改善に向けた取組みへの支援の評価に当たっては、創意工夫を凝らした特別な取組みのみならず、日常的で地道な取組みにより、債務者の実態をきめ細かく把握した上で対応しているかがポイントとなることに留意する。例文帳に追加

It should be noted that the inspector shall take care to avoid making excessive intervention in matters that concern the management decisions of the financial institution. The inspector shall bear in mind that although the scale and nature of the financial institution need to be taken into consideration when evaluating the establishment of necessary arrangements and procedures at the compliance control division and the improvement of the control environment for legal compliance at individual operational divisions, sales offices, etc., these factors cannot constitute an excuse for any violation of Laws. With this in mind, the inspector shall grasp the effects of any detected violation of Laws on the management of the financial institution, as well as the cause and background of the violation, and give a rating in light of this. In giving a rating, the inspector shall take into consideration the cause and background of any detected violation of Laws, as well as its impact on the management of the financial institution, even if the violation concerns laws other than those specified in “III. Specific Issues.” With regard to response and improvement measures taken in relation to a violation of Laws, it is important for the management to take the initiative in developing and implementing rigorous and effective measures in light of the cause and background of the violation. If only stop-gap measures or insufficient improvement measures have been taken, the inspector shall focus on grasping how the management recognizes the current situation and on identifying the cause and background of the lack of sufficient measures, and give a rating in light of this.  - 金融庁

なお、決算・財務報告プロセスに係る内部統制の運用状況の評価については、当該期において適切な決算・財務報告プロセスが確保されるよう、仮に不備があるとすれば早期に是正が図られるべきであり、また、財務諸表監査における内部統制の評価プロセスとも重なりあう部分が多いと考えられることから、期末日までに内部統制に関する重要な変更があった場合には適切な追加手続が実施されることを前提に、前年度の運用状況をベースに、早期に実施されることが効率的・効果的であることに留意する。例文帳に追加

Regarding the internal controls over the period-end financial reporting processes, external auditors should note that it is efficient and effective to evaluate its operation status at an early date, based on the previous year’s operation, on the premise that appropriate additional procedures would be performed when there are significant changes to the internal controls before the fiscal-year end date. This is because (1) identified deficiencies, if there are any, should be corrected at an early date, so that appropriate period-end financial reporting processes would be secured before the fiscal year end date; and (2) it is considered that the evaluation of the operation of internal controls over the period-end financial reporting processes is largely overlapped with the evaluation process for internal controls in the Financial Statement Audit.  - 金融庁

・ 資本勘定に算入される税効果相当額（＝繰延税金資産見合い額）は、「繰延税金資産の回収可能性の判断に関する監査上の取扱い」（日本公認会計士協会監査委員会報告第66号）等、税効果会計に関する会計基準・実務指針の趣旨を踏まえ適正に計上されているか。なお、繰延税金資産の基本的項目への算入については、告示第５条第７項、第17条第８項、第28条第６項及び第40条第７項に留意する。例文帳に追加

- Is the amount of the tax effect equivalent (amount commensurate with deferred tax assets) included in the capital account amount tax effect equivalent (amount commensurate to deferred tax assets posted appropriately in light of the purposes of "Audit Treatment of Judgments with Regard to Recoverability of Deferred Tax Assets" (Report No. 66, the audit committee of the Japanese Institute of Certified Public Accountants) and other standards and operational guidelines concerning the tax effect accounting? With regard to the inclusion of deferred tax assets in Tier 1 capital, attention should be paid to Paragraph 7, Article 5, Paragraph 8, Article 17, Paragraph 3, Article 28, and Paragraph 3, Article 40 of the Notification. - 金融庁

ぶどう酒又は場合により蒸留酒の慣用名称として，カナダの一般言語における慣用的な用語と同一であるもの，又は (b) 協定発効の日以前にカナダに存在していたぶどう品種の慣用名称と同一であるもの ぶどう酒の一般名称に関する例外 (3) ぶどう酒に関する次の表示は，第11.14条及び第11.15条並びに第12条(1)(g)及び(h)に拘らず，それらの如何なる規定も，当該表示を商標その他として業務に関して採用，使用又は登録することを妨げない。例文帳に追加

Notwithstanding sections 11.14 and 11.15 and paragraphs 12(1)(g) and (h), nothing in any of those provisions prevents the adoption, use or registration as a trade-mark or otherwise, in connection with a business, of the following indications in respect of wines.  - 特許庁

(a)に規定の状況が該当しない場合であって，従業者が当該事業体内における当該人の職務上の活動と関連する発明をなし，当該発明が事業体内で取得した技術により又は事業体が提供した手段の利用により専ら影響されたものである場合は，使用者は，発明の所有権又は留保されたライセンスを有し，この選択権を発明達成後90日以内に行使するものとする。例文帳に追加

Where the situation specified in subparagraph (a), above, does not obtain, if the worker has made an invention connected with his professional activity within the undertaking and the making of the invention has been predominantly influenced by skills acquired within the undertaking or by the use of means that it has provided, the employer shall be entitled to ownership or a reserved right of exploitation of the invention. The employer shall exercise that option within 90 days following the making of the invention.  - 特許庁

局長又は聴聞官の面前で又は程近くにおいて，これらの下での手続を妨害若しくは中断させる等の違反行為を犯した者は，局長又は聴聞官により侮辱罪の裁定を即決で受け，2,000 ペソ以下の罰金若しくは10 日以下の拘留又はその双方に処する。このような違反行為には，局長又は聴聞官に対する無礼，他人に対する侮辱的な個人攻撃，又は証人として宣誓若しくは応答すること又は合法的に要求される場合に宣誓供述書若しくは証言録取書に署名することの拒否が含まれる。例文帳に追加

A person guilty of misbehavior in the presence of or so near the Director or Hearing Officer as to obstruct or interrupt the proceedings before him, including disrespect toward the Director or Hearing Officer, offensive personalities toward others, or refusal to be sworn to or answer as a witness, or to subscribe to an affidavit or deposition when lawfully required to do so, may be summarily adjudged in contempt by the Director or Hearing Officer and punished by fine not exceeding Two Thousand Pesos (P 2,000.00) or imprisonment not exceeding ten days, or both. - 特許庁

(6) 意匠が登録されていることを当該登録意匠の番号を明らかにせずに表示する者であって，当該番号を知らない他人から書留郵便の書面により当該登録意匠番号を請求されているものは，当該他人による登録意匠の侵害であって前記の表示をしたときから始まり当該他人が当該表示者から書面により当該登録意匠番号を通知された日から2 月後に終わる期間内に行われたものについて，当該他人に損害賠償を支払わせることはできず，また，当該他人に対する差止命令を取り付けることもできない。例文帳に追加

(6) Any person who represents that any design is registered, without such representation disclosing the number of the registered design concerned, and from whom the number of such registered design has been requested in writing by registered post by any other person unaware of such number, may not recover from such other person damages, or obtain an interdict against him, in respect of any infringement of such registered design by such other person, committed during the period commencing with the representation and terminating two months after the date on which such other person was notified in writing by the first-mentioned person ofthe number of the registered design concerned. - 特許庁

(1) 実施許諾用意の申出に基づき発明を使用することを希望する者は，これに従い当該発明を使用する意図を示す書面3通により産業財産登録庁に通知しなければならない。産業財産登録庁は，当該通知の写し1通を書留郵便により特許権者に送付するものとし，他の1通をライセンス取得申請人へ送付するものとする。双方の写しには，産業財産登録庁及び発送日の刻印がなければならない。例文帳に追加

(1) Any person who wishes to use the invention on the basis of an offer of an ex-officio license shall notify the Registry of Industrial Property accordingly in triplicate, indicating the use he intends to make of the invention. The Registry shall send to the owner of the patent by registered post one copy of the notification and shall send another copy back to the applicant. Both copies shall bear the stamp of the Registry and the same date of dispatch. - 特許庁

本法によって保護される標章又は取引上の表示を不正に付している商品は，侵害が明白であり，かつ，不正商品及び海賊商品の自由な流通のための提供，輸出，再輸出又は保留手続の登録を禁止するための手段を規定している1994年12月22日の理事会規則(EC)No.3295/94(欧州共同体公報 No.L341，p.8)の適用対象とならない限り，権利の所有者の申立によりかつその者が担保を提供することを条件として，輸入又は輸出時において税関当局が差し押さえることができる。例文帳に追加

Goods which unlawfully bear a mark or a commercial designation protected by this Law shall be subject, upon request by the holder of the rights and against his security, to seizure by the customs authorities, on import or export, in those cases where the infringement is obvious and unless Council Regulation (EC) No. 3295/94 of 22 December 1994 laying down measures to prohibit the release for free circulation, export, re-export or entry for a suspensive procedure of counterfeit and pirated goods (OJEC No. L341, p.8) applies.  - 特許庁

最後の拒絶理由通知等に応答する誤訳訂正書が、第17条の2第4～6項の要件を満たさない場合は補正却下されることとなるが、通常の日本語出願においても、一の補正事項が補正の要件を満たしていない場合はこの補正を含む補正書全体が却下されるのと同様に、誤訳訂正書中に第17条の2第4～6項の要件を満たさない補正事項がある場合は、一般補正で対応可能な補正事項も含めて、誤訳訂正書全体が補正却下される点に留意が必要である。例文帳に追加

If a written correction of mistranslation submitted in response to the final notice of reasons for refusal does not satisfy the requirements under Articles 17bis(4) to (6), such an amendment is to be dismissed.  - 特許庁

直接、間接的に日光を浴びたり、風雨に曝される屋外使用フィルムを製造するためのポリオレフィン系樹脂組成物の一成分として使用できるポリマーであって、結晶性又は立体規則性の比較的高いポリオレフィン系樹脂との相溶性がよく、特に屋外使用フィルム内での滞留性が充分であり、耐候性の持続性にも優れ、製造も煩雑ではないポリマーを含有するポリオレフィン系樹脂組成物を提供すること例文帳に追加

To provide a polyolefinic resin composition containing a polymer that is usable as one component of the composition for producing films for outdoor use directly or indirectly exposed to sunlight or wind and rain, highly compatible with the polyolefinic resin as the other component with relatively high crystallinity or stereoregularity, sufficient in retention in the film for outdoor use in particular, also excellent in weathering resistance sustainability, and easy to produce as well. - 特許庁

また、日系人を始めとする外国人労働者の家族が地域のコミュニティに溶け込めないという問題や、彼らの子弟が適切な教育を受けられないという問題に対しては、政府・自治体が、社会保障制度・関係法令の整備、在留外国人の入国後におけるチェック体制の強化、外国語標識や外国人医師の受入れによる母国語での医療提供の機会の提供等の生活環境の整備や教育環境の整備を行うことが必要である。例文帳に追加

In addition, to tackle the problems of families of foreign workers, including foreigners of Japanese descent, feeling isolated in the local community and their children or younger family members failing to receive proper education, national and local governments must develop the living and educational environments for foreigners by establishing social security systems and related laws, strengthening structures to check up on foreign residents after their entry into Japan, and providing opportunities for foreigners to receive medical care in their native languages by instituting signs written in foreign languages and recruiting foreign physicians. - 経済産業省

社会保障協定の締結相手国の選定は、「①相手国の社会保障制度における社会保険料の負担の規模、②在留邦人数や進出日系企業数等の状況、③経済界からの具体的要望の多寡、④二国間関係、⑤我が国と相手国の社会保障制度の違い等を総合的に考慮」するとされており、これまでの相手国は、社会保障費の二重払いの発生額が大きく、成熟した社会保障制度を有する欧米先進諸国が中心となっている。例文帳に追加

Selection of partners in social security agreements consider the following: "1 the size of burden for social insurance premiums of social security systems in other countries, 2 Japanese residents in foreign countries and the status of Japanese companies established in other countries, 3 Specific amounts requested from the business community, 4 bilateral relations, 5 comprehensive consideration of differences in the social security systems of other countries and Japan. In the past, there were large amounts caused by duplicate payments of social security expenses as Western developed countries with mature social security systems. - 経済産業省

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

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

4. 両国の閣僚は、両国の民間部門が、この協定の発効前から、様々な分野において新たな貿易・投資の機会を探求してきたことに、喜びを持って留意する。両国の閣僚は、この協定が発効することにより、このような民間部門の活動が更に加速し、両国間の経済関係の強化に貢献することを期待する。両国の閣僚は、この協定は、日本とマレーシアとの間の戦略的パートナーシップのための強固な基礎を築くものであることを強調した。例文帳に追加

4. The Ministers are pleased to note that, even before the entry into force of the Agreement, the private sectors of both countries have been exploring new trade and investment opportunities in various fields. The Ministers expect that, with the entry into force of the Agreement, these activities of the private sectors will be further accelerated and contribute to enhancing the economic ties of both countries. The Ministers also stressed that the Agreement constitutes a solid basis for the strategic partnership between Japan and Malaysia.  - 経済産業省

アジア等諸外国とのネットワーク形成、大学・企業のグローバル化、産業競争力強化を図るため、我が国企業に就職意志のある、能力・意欲の高いアジア等の留学生を対象とし、産学連携による専門教育、ビジネス日本語・企業文化教育、インターンシップ、就職支援までの一連の事業を通じて、高度外国人材の育成を促進する「アジア人財資金構想」を2007年度から経済産業省と文部科学省が共同で実施している。例文帳に追加

In order to form a network with other Asian countries, promote the globalization of universities and companies, and strengthen industrial competitiveness, METI and MEXT have been jointly implementing the “Career Gateway to Asia” program since FY2007. This program aims to foster advanced overseas human resources by providing a series of projects, including industry university collaborative specialized education, Japanese language education, corporate culture education, internships, and employment support for high-quality and motivated international students from Asia or some other areas intending to find a job in Japan.  - 経済産業省

アジア等諸外国とのネットワーク形成、我が国大学・企業のグローバル化、我が国の産業競争力強化を図るため、我が国企業に就職意志のある、能力・意欲の高いアジア等の留学生を対象とし、産学連携による専門教育、ビジネス日本語・企業文化教育、インターンシップ、就職支援までの一連の事業を通じて、我が国産業界で活躍する高度外国人材の育成を促進する「アジア人財資金構想」を2007年度から経済産業省と文部科学省が共同で実施している。例文帳に追加

In order to form a network with other Asian countries, promote the globalization of Japanese universities and companies, and strengthen the competitiveness of Japanese industry, since fiscal 2007, the government has been implementing the Career Gateway to Asia program, which promotes the development of advanced overseas human resources capable of contributing to Japanese industry by implementing projects to provide Asian students staying in Japan with specialized education, Japanese language education, corporate culture education, internships, and employment-support through industry-academia collaboration. - 経済産業省

アジア等諸外国とのネットワーク形成、我が国大学・企業のグローバル化、我が国の産業競争力強化を図るため、我が国企業に就職意志のある、能力・意欲の高いアジア等の留学生に対し、産学連携による専門教育、ビジネス日本語・企業文化教育、インターンシップ、就職支援までの一連の事業を通じた我が国産業界で活躍する高度外国人材の育成を促進する「アジア人財資金構想」を２００７年度から実施。例文帳に追加

In order to form a network with other Asian countries, promote the globalization of Japanese universities and companies, and strengthen the competitiveness of Japanese industry, since fiscal 2007, the government has been implementing the Career Gateway to Asia program, which promotes the development of advanced overseas human resources capable of contributing to Japanese industry by implementing projects to provide Asian students staying in Japan with specialized education, Japanese language education, corporate culture education, internships, and employment-support through industryacademia collaboration. - 経済産業省

一律基準については、ＦＡＯ／ＷＨＯ食品添加物専門家会議（ＪＥＣＦＡ）による香料の評価や米国医薬食品庁（ＦＤＡ）において容器からの溶出物等の間接添加物の評価に際し用いられている『許容される暴露量』や国内又はＦＡＯ／ＷＨＯ残留農薬専門家会議（ＪＭＰＲ）若しくはＪＥＣＦＡでこれまでに評価された農薬及び動物用医薬品の『許容一日摂取量（ＡＤＩ）』等を考慮すると、一律基準が適用されるような場合の個々の農薬等の摂取の許容量の目安として1.5μg／dayを用いることが妥当であると考えられる。例文帳に追加

It is appropriate to use a toxicological threshold of 1.5 μg/day as a reference permissible intake of individual agricultural chemicals to which the uniform limit is applied.The threshold is estimated based on the acceptable exposures, which are used in evaluations of flavoring agents by JECFA (Joint FAO/WHO Expert Committee on Food Additives) and in evaluations of indirect additives by the US FDA (Food and Drug Administration), and on the ADIs (Acceptable Daily Intakes) of chemicals that had been already evaluated by JMPR (Joint FAO/WHO Expert Meeting on Pesticide Residues) or JECFA or in Japan. - 厚生労働省

第四十九条　何人も、公共の用に供する飛行場について第四十条（第四十三条第二項において準用する場合を含む。）の告示があつた後においては、その告示で示された進入表面、転移表面又は水平表面（これらの投影面が一致する部分については、これらのうち最も低い表面とする。）の上に出る高さの建造物（その告示の際現に建造中である建造物の当該建造工事に係る部分を除く。）、植物その他の物件を設置し、植栽し、又は留置してはならない。但し、仮設物その他の国土交通省令で定める物件（進入表面又は転移表面に係るものを除く。）で飛行場の設置者の承認を受けて設置し又は留置するもの及び供用開始の予定期日前に除去される物件については、この限りでない。例文帳に追加

Article 49 (1) No person shall, after public notice concerning an aerodrome for public use given under Article 40 (including when applying accordingly to Article 43 paragraph (2)) install, plant, or leave any structures (except the part pertaining to the relevant construction in the structures which are under construction at the time of public notice), plants or any other objects which protrude above the approach surface, transitional surface or horizontal surface (The surface taken shall be the lowest one if overlap of these projected planes occur.) indicated in the said public notice; provided, however, that the same shall not apply where temporary structures and any other objects (except those pertaining to approach surfaces or transitional surfaces) specified by Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism are installed or left under the approval of the aerodrome provider and are planned for removal before the scheduled starting date of services.  - 日本法令外国語訳データベースシステム

二　適格分割型分割　当該適格分割型分割に係る分割法人の分割前十年内事業年度（適格分割型分割の日前十年以内に開始した各事業年度又は各連結事業年度をいう。次項において同じ。）の課税済留保金額又は個別課税済留保金額のうち、当該適格分割型分割により当該内国法人が移転を受けた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部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額例文帳に追加

ii) Qualified split-off-type company split: Any part of the taxed amount of retained income or individually taxed amount of retained income of the split corporation involved in the qualified split-off-type company split for each business year within ten years before the company split (meaning each business year or each consolidated business year that commenced within ten years before the date of the qualified split-off-type company split; the same shall apply in the next paragraph), 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. transferred to and therefore held by the said domestic corporation through direct and/or indirect ownership as a result of the said qualified split-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1  - 日本法令外国語訳データベースシステム

二　適格分割型分割　当該適格分割型分割に係る分割法人の分割前十年内事業年度（適格分割型分割の日前十年以内に開始した各連結事業年度又は各事業年度をいう。次項において同じ。）の個別課税済留保金額又は課税済留保金額のうち、当該適格分割型分割により当該連結法人が移転を受けた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部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額例文帳に追加

ii) Qualified split-off-type company split: Any part of the individually taxed amount of retained income or taxed amount of retained income of the split corporation involved in the qualified split-off-type company split for each business year within ten years before the company split (meaning each consolidated business year or each business year that commenced within ten years before the date of the qualified split-off-type company split; the same shall apply in the next paragraph), 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. transferred to and therefore held by the said consolidated corporation through direct and/or indirect ownership as a result of the said qualified split-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1  - 日本法令外国語訳データベースシステム

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

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

(b) 従業者がその所属する企業における自己の職務活動に関連して又は所属企業の提供する施設若しくは情報を利用して発明を行った場合は，使用者は，発明の存在を知った時から90日以内に当該発明の所有権を自己に帰属させるか又は発明のライセンスを留保することができる。使用者が発明の所有権を自己のものとするか又はライセンスを留保した場合は，発明を行った従業者は，企業側が提供してくれた手段若しくは情報の重要性及び自己が発明を行う上でなされた使用者の寄与度に適正な考慮を払って決定される，当該発明の産業的及び経済的な重要性に応じた十分な額の報酬を受ける権利を有する。当事者間に合意が存在しない場合は，報酬の金額は最略式手続の規則に従い民事専門裁判官が決定する。例文帳に追加

(b) If the worker makes an invention in connection with his professional activity within the enterprise or through use of means or information provided by the enterprise, the employer shall have the right to assume ownership of the invention or to reserve to himself a right of use thereof within a period of 90 days from the time at which the existence of the invention became known to him. Where the employer assumes ownership of an invention or reserves to himself a right of use thereof, the worker shall have the right to adequate compensation according to the industrial and economic importance of the invention, due account being taken of the means or information provided by the enterprise and the contributions by the worker that enabled him to make the invention. In the absence of agreement between the parties, the amount of the compensation shall be set by the judge specialized in civil matters according to the rules of the most summary procedure. - 特許庁

(1) 特許庁及び連邦特許裁判所に対する手続における書類の送達については，次の事項に従うことを条件として，行政訴訟における送達に関する法律の規定が適用される。1. 書留郵便による送達の受取が，法律によって定められている理由なしに拒絶された場合でも，送達は行われたものとみなされる2. 国外に居住しており，かつ，第 25条の要件に反して，ドイツにおける代理人を指名していない名宛人に対する送達は，郵便局から郵送される書留郵便をもって行うことができる。この規定は，名宛人であって，同人自身が第 25条(2)の意味においてドイツにおける代理人である者に対しても適用される。民事訴訟法第 184条(2)第 1文及び第 4文が準用される。 4. 特許庁に郵便私書箱が設置されている名宛人に対しては，書類の送達は，その郵便私書箱に投函することによっても行うことができる。投函に関する書面陳述が，その事件のファイルにおいて行われる。書類には，投函の日時が記録されなければならない。送達は，郵便私書箱への投函から 3日目に行われたものとみなされる。 4. 特許庁に郵便私書箱が設置されている名宛人に対しては，書類の送達は，その郵便私書箱に投函することによっても行うことができる。投函に関する書面陳述が，その事件のファイルにおいて行われる。書類には，投函の日時が記録されなければならない。送達は，郵便私書箱への投函から 3日目に行われたものとみなされる。例文帳に追加

(1) Regarding service of documents in proceedings before the Patent Office, the provisions of the Law on Service in Administrative 77 Procedures [Verwaltungszustellungsgesetz] shall apply, subject to the following: Procedures [Verwaltungszustellungsgesetz] shall apply, subject to the following: If acceptance of service by registered letter is refused without such grounds as are provided by law, service shall nevertheless be deemed to have been effected; 2. Service to an addressee who resides abroad and who has not, contrary to the requirement of Section 25, appointed a German representative may be effected by registered letter mailed from a post office. The same shall apply to addressees who are themselves German representatives within the terms of Section 25(2). Section 184(2), sentences 1 and 4, of the Code of Civil Procedure shall apply mutatis mutandis; 3. For the purposes of service upon holders of certificates of representation (Section 177 of the Patent Attorney Regulations [Patentanwaltsordnung]), Section 5(4) of the Law on Service in Administrative Procedures shall apply mutatis mutandis; 4. Documents may be served on addressees for whom a mail box has been installed at the Patent Office also by depositing the documents in the mail box of the addressee. A written statement regarding the deposit shall be made in the files of the case. The time of the deposit shall be recorded on the document. Service shall be deemed to have been effected on the third day after deposit in the mail box.  - 特許庁

第六十六条の八　第六十六条の六第一項の規定の適用を受けた内国法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 66-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation:  - 日本法令外国語訳データベースシステム

第六十六条の九の八　第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation:  - 日本法令外国語訳データベースシステム

第六十八条の九十二　第六十八条の九十第一項の規定の適用を受けた連結法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 68-92 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as "individually taxed amount of retained income" and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:  - 日本法令外国語訳データベースシステム

第六十八条の九十三の八　第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:  - 日本法令外国語訳データベースシステム

第五十六条の三　水域（港湾区域及び第五十六条第一項の規定により公告されている水域を除く。以下この条において同じ。）において、水域施設、外郭施設又は係留施設で政令で定めるもの（以下「水域施設等」という。）を建設し、又は改良しようとする者は、当該行為に係る工事の開始の日の六十日前までに、国土交通省令で定めるところにより、水域施設等の構造及び所在する水域の範囲その他国土交通省令で定める事項を都道府県知事に届け出なければならない。届け出た事項を変更しようとするときも、同様とする。但し、当該変更により工事を要しない場合においては、その変更があった後遅滞なく、届け出なければならない。例文帳に追加

Article 56-3 (1) Any party intending to construct or improve waterways and basins, protective facilities for harbors or mooring facilities specified by a Cabinet Order (hereinafter referred to as the "Waterways and Basins etc.") in a water area (excluding the Port Area and water areas made public under the provisions of Article 56 paragraph (1); hereinafter the same shall apply in this Article) shall submit to the relevant prefectural governor a report describing the design of the said Waterways and Basins etc., the boundaries of the water area in which such facilities are located and other matters specified by an Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism sixty (60) days prior to the start of the said work, pursuant to the provisions of an Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism. The same shall apply where changes are made to the content of the report; provided, however, that, in the event works are not required as a result of such changes, a report shall be submitted without delay following the change.  - 日本法令外国語訳データベースシステム

大久保は、説得に大院君が耳を貸すとは思えず西郷が朝鮮に行った場合必ず殺される（殺されずとも大院君が使節を拒否した場合は開戦の大義名分になってしまう）、そうなった場合結果的に朝鮮と開戦してしまうのではないかという危機感、当時の日本には朝鮮や清、ひいてはロシアとの関係が険悪になる（その帰結として戦争を遂行する）だけの国力が備わっていないという戦略的判断、外遊組との約束を無視し、危険な外交的博打に手を染めようとしている残留組に対する感情的反発、朝鮮半島問題よりも先に片付けるべき外交案件が存在するという日本の国際的立場（清との琉球帰属問題（台湾出兵参照）、ロシアとの樺太、千島列島の領有権問題、イギリスとの小笠原諸島領有権問題、不平等条約改正）などから猛烈に反対、費用の問題なども絡めて征韓の不利を説き延期を訴えた。例文帳に追加

OKUBO didn't think Daewongun lend an ear to persuasion, and thought SAIGO will be killed (even if he won't be killed, if Daewongun rejected the envoy, it can be a legitimate reason for outbreak of war) inevitably when he went to Korea, and he felt a sense of danger that they will start the war with Korea as a result, and his strategic decision that Japan doesn't have national strength at that time to strain the relationship (as a result, wage a war) with Korea, Qing, and eventually Russia, an emotional backlash to the remaining group that ignored agreement and about to dabble in diplomatic gambling, he strongly opposed because of the presence of a diplomatic matters (Ryukyu attribution issue with Qing [see the Taiwan expedition], territorial right problem on Sakhalin and Kurile Islands with Russia, territorial right problem on Ogasawara Islands [Bonin Islands] with England, revision of the unequal treaty) that must be dealt with before Korean Peninsula problem on Japanese international standing, and he correlated it with expenses etc and appealed postponement by telling disadvantage of subjugation of Korea.  - Wikipedia日英京都関連文書対訳コーパス

この前も申し上げましたように繰延税金資産ですね、バーゼル III が始まったときは、これは中核的資本には入れないというふうなことでございましたけれども、これはぜひ入れるべきだと強く日本を中心に主張いたしまして、これもご存じのように、繰延税金資産というのは引き当てとタイミング、税制と金融とのタイミングの差があるから、日本の場合たしか７年でしたかね、引き当ての繰延税金資産というのがございますが、他の金融機関への出資、これは全部が認められたわけではなくて、ご存じのように条件付きでございまして、金融機関への普通出資が10％以上の場合等を合算して普通株式と、Tier1ですね、普通株式と内部留保が基本的に、ご存じのように中核的資本でございますが、その15％まで参入するということが、この前申し上げましたようにこれは決まりましたから。例文帳に追加

With respect to deferred tax assets, they were not slated to be included into the core capital when the Basel III initiative began, but Japan, as well as some other countries, insisted strongly that they should be included. As you also know, deferred tax assets arise from timing differences between tax and accounting treatments and are allowed to be carried forward for up to, if I remember right, seven years in Japan. As for stakes in other financial institutions, Basel III has not allowed the inclusion of the entire amount, but attaches conditions. It has been decided that the amount of 10 percent or more holdings in common shares of financial institutions, combined with other allowable amounts, can be included in the Tier 1 core capital, which basically consists of common equity and retained earnings, up to 15 percent in the aggregate.  - 金融庁

本声明においては、①中国側は、日本の2050年までに少なくとも半減という見解を留意し、各国と共に、気候変動枠組条約の、気候系に対して危険な人為的干渉を及ぼすこととならない水準において大気中の温室効果ガスの濃度を安定化させるとの究極的な目的を実現させる方法及び措置を検討していくことを表明、②日中両国は、2012年まで及び2013年以降の実効的なプロセス及び枠組みを強化する交渉に積極的に参加することで、2009年末コペンハーゲンで行われる気候変動枠組条約及び京都議定書の締約国会議で結果が出せるようにするとの共通認識に達したこと、③中国側は、セクター別アプローチが排出削減指標又は行動を実施する重要な手段であると表明、等、中国も気候変動問題に関して積極的な姿勢を見せている。例文帳に追加

Statements in the Communique, as listed below, indicates China’s active stance towards climate change. ① China recognizes Japan’s proposal to at least halve the world’s greenhouse gas emissions by 2050, and it will study the means and measures required to achieve the ultimate goal of the United Nations Framework Convention on Climate Change (UNFCCC), which is to stabilize the atmospheric concentration of the greenhouse gases at a level that would prevent dangerous anthropogenic interference with the climate system. ② Both parties share the common understanding that Japan and China will actively participate in talks to increase the effectiveness of the process and the framework until 2012 and beyond 2013, and contribute to attaining beneficial results at the Conference of the Parties to the UNFCCC (COP) and the Conference of the Parties serving as the meeting of the Parties to the Kyoto Protocol (COP/MOP), scheduled to be held in Copenhagen, Denmark, at the end of 2009. ③ China regards the Japanese sector-based approach in setting and implementing emissions reduction targets and cutting emissions as an important idea. - 経済産業省

九の二　別表第一の上欄の在留資格をもつて本邦に在留している間に刑法　（明治四十年法律第四十五号）第二編第十二章　、第十六章から第十九章まで、第二十三章、第二十六章、第二十七章、第三十一章、第三十三章、第三十六章、第三十七章若しくは第三十九章の罪、暴力行為等処罰に関する法律（大正十五年法律第六十号）第一条、第一条ノ二若しくは第一条ノ三（刑法第二百二十二条　又は第二百六十一条　に係る部分を除く。）の罪、盗犯等の防止及び処分に関する法律（昭和五年法律第九号）の罪又は特殊開錠用具の所持の禁止等に関する法律（平成十五年法律第六十五号）第十五条若しくは第十六条の罪により懲役又は禁錮に処する判決の宣告を受けた者で、その後出国して本邦外にある間にその判決が確定し、確定の日から五年を経過していないもの例文帳に追加

(ix)-2 A person who has been sentenced to imprisonment with or without work on the charge of a crime provided for in Part II, Chapters XII, XVI to XIX, XXIII, XXVI, XXVII, XXXI, XXXIII, XXXVI, XXXVII or XXXIX of the Penal Code of Japan (Act No. 45 of 1907), or in Article 1, 1-2 or 1-3 (except for the parts pertaining to Article 222 or 261 of the Penal Code of Japan) of the Act on Punishment of Physical Violence and Others (Act No. 60 of 1926), or the Act for Prevention and Disposition of Robbery, Theft, and Other Related Matters (Act No. 9 of 1930), or Article 15 or 16 of the Act on Prohibition of Possession of Special Picking Tools, and Other Related Matters(Act No. 65 of 2003) during his/her stay in Japan with the status of residence listed in the left-hand column of Appended Table I, who subsequently left Japan and whose sentence became final and binding when he or she was outside of Japan, and for whom 5 years have not yet elapsed from the date when the sentence became final and binding.  - 日本法令外国語訳データベースシステム

九の二　別表第一の上欄の在留資格をもつて本邦に在留している間に刑法（明治四十年法律第四十五号）第二編第十二章、第十六章から第十九章まで、第二十三章、第二十六章、第二十七章、第三十一章、第三十三章、第三十六章、第三十七章若しくは第三十九章の罪、暴力行為等処罰に関する法律（大正十五年法律第六十号）第一条、第一条ノ二若しくは第一条ノ三（刑法第二百二十二条又は第二百六十一条に係る部分を除く。）の罪、盗犯等の防止及び処分に関する法律（昭和五年法律第九号）の罪又は特殊開錠用具の所持の禁止等に関する法律（平成十五年法律第六十五号）第十五条若しくは第十六条の罪により懲役又は禁錮に処する判決の宣告を受けた者で、その後出国して本邦外にある間にその判決が確定し、確定の日から五年を経過していないもの例文帳に追加

(ix)-2 A person who has been sentenced to imprisonment with or without work on the charge of a crime provided for in Part II, Chapters XII, XVI to XIX, XXIII, XXVI, XXVII, XXXI, XXXIII, XXXVI, XXXVII or XXXIX of the Penal Code of Japan (Act No. 45 of 1907), or in Article 1, 1-2 or 1-3 (except for the parts pertaining to Article 222 or 261 of the Penal Code of Japan) of the Act on Punishment of Physical Violence and Others (Act No. 60 of 1926), or the Act for Prevention and Disposition of Robbery, Theft, and Other Related Matters (Act No. 9 of 1930), or Article 15 or 16 of the Act on Prohibition of Possession of Special Picking Tools, and Other Related Matters (Act No. 65 of 2003) during his/her stay in Japan with the status of residence listed in the left-hand column of Appended Table I, who subsequently left Japan and whose sentence became final and binding when he or she was outside of Japan, and for whom 5 years have not yet elapsed from the date when the sentence became final and binding.  - 日本法令外国語訳データベースシステム

税関長が，税関の管理下にある輸入商品が第139条に基づいて受理された通知に関係する商品である可能性があると判断した場合は，それらの商品は，次に掲げる時まで，税関長又は税関職員の保管の下に留置されなければならない。税関長が，第152条に基づく手続において出された命令であって，通知は取り消されるべきであるとするものの送達を受ける時，又は税関長が，第152条に基づく手続において出された命令であって，商品の留置は解除されるべきであるとするものの送達を受ける時，又はそれらの商品に関する第153条に基づく法的手続(上訴を含む)が，個人としての及び家庭での使用以外の目的で輸入された商品が，侵害標識が商品上に又は商品との物質的関係において使用されている商品ではない旨の判決によって決定される時，又はそれらの商品に関する第153条に基づく法的手続が，上訴を含め，放棄される時，又は第147条に基づく通知が送達されてから10就業日が経過し，かつ，税関長が，輸入者又は荷受人以外によって第153条に基づいて提起された手続についての通知の送達を受けていない時例文帳に追加

Detention of goods bearing infringing sign If the chief executive considers that any imported goods that are in the control of the Customs may be goods to which a notice accepted under section 139 relates, those goods must be detained in the custody of the chief executive or any customs officer until the chief executive is served with an order made in proceedings under section 152 that the notice be discharged; or the chief executive is served with an order made in proceedings under section 152 that the goods be released; or any proceedings under section 153 in respect of those goods (including any appeal) are determined by a decision that the goods are not goods on or in physical relation to which an infringing sign is used that have been imported other than for private and domestic use; or any proceedings under section 153 in respect of those goods, including any appeal, are abandoned; or 10 working days have elapsed since notice was served under section 147 and the chief executive has not been served with notice of proceedings brought under section 153 by a person other than the importer or consignee. - 特許庁

１２　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された同項に規定する課税済留保金額（同条第二項及び第三項の規定により当該課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該課税済留保金額のうちに法第六十六条の七第一項の規定により当該内国法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているとき、又は法第六十八条の九十一第一項の規定により当該内国法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該内国法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該内国法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額は、当該事業年度終了の日において減額されたものとみなす。この場合において、同法第六十九条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の十八第十二項（特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等）の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」として、同項の規定を適用する。例文帳に追加

(12) In the case where there is any taxed amount of retained income prescribed in Article 66-8(1) of the Act (including the amount deemed to be the taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8(1) of the Act, pursuant to the provisions of the said paragraph, in the business year of the domestic corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said domestic corporation, when the said taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, or that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income shall be deemed to have been reduced on the final day of the relevant business year. In this case, the provisions of Article 69(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-18(12) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation; or" the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the said Act, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)."  - 日本法令外国語訳データベースシステム

１２　法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等又は当該連結法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該連結法人の連結事業年度において同項の規定により当該連結法人の当該連結事業年度の連結所得の金額の計算上損金の額に算入された同項に規定する個別課税済留保金額（同条第二項及び第三項の規定により当該個別課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該個別課税済留保金額のうちに法第六十八条の九十一第一項の規定により当該連結法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているとき、又は法第六十六条の七第一項の規定により当該連結法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該連結法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該連結法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額は、当該連結事業年度終了の日において減額されたものとみなす。この場合において、同法第八十一条の十五第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の百十八第十二項（特定外国子会社等の個別課税対象留保金額に係る外国法人税額の計算等）の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」として、同項の規定を適用する。例文帳に追加

(12) In the case where there is any individually taxed amount of retained income prescribed in Article 68-92(1) of the Act (including the amount deemed to be the individually taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92(1) of the Act, pursuant to the provisions of the said paragraph, in the consolidated business year of the consolidated corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said consolidated corporation, when the said individually taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, or that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said taxable retained income shall be deemed to have been reduced on the final day of the relevant consolidated business year. In this case, the provisions of Article 81-15(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-118(12) (Calculation, etc. of Foreign Corporation Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, or;" the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the said Act, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 69(1) to (3)."  - 日本法令外国語訳データベースシステム