「第1保有」に関連した英語例文の一覧と使い方(8ページ目) - Weblio英語例文検索

第十三条の三　貸金業者は、個人顧客と極度方式基本契約を締結している場合において、当該極度方式基本契約に基づき行われる極度方式貸付けに係る時期、金額その他の状況を勘案して内閣府令で定める要件に該当するときは、内閣府令で定めるところにより、指定信用情報機関の保有する当該個人顧客に係る信用情報を使用して、当該極度方式基本契約が基準額超過極度方式基本契約に該当するかどうかを調査しなければならない。例文帳に追加

Article 13-3 (1) A Money Lender shall, when he/she has concluded a Basic Contract for a Revolving Credit Loan with an Individual Customer and if the Basic Contract for the Revolving Credit Loan falls under the requirements provided by a Cabinet Office Ordinance, taking into consideration the period, amount, and other conditions of the Revolving Credit Loan made under the Basic Contract for the Revolving Credit Loan, use the Credit Information on the Individual Customer held by a Designated Credit Bureau and investigate whether or not the Basic Contract for the Revolving Credit Loan falls under a Basic Contract for a Revolving Credit Loan Exceeding the Base Amount, pursuant to the provisions of a Cabinet Office Ordinance.  - 日本法令外国語訳データベースシステム

第四十一条の三十六　加入貸金業者は、加入指定信用情報機関に資金需要者等に係る信用情報の提供の依頼（当該資金需要者等に係る他の指定信用情報機関が保有する個人信用情報の提供の依頼を含む。）をする場合には、内閣府令で定める場合を除き、あらかじめ、当該資金需要者等から書面又は電磁的方法による同意を得なければならない。例文帳に追加

Article 41-36 (1) When a Member Money Lender requests that a Member Designated Credit Bureau provide him/her with the Credit Information of a Person Seeking Funds, etc. (including requests for the provision of the Personal Credit Information of said Person Seeking Funds, etc. that is held by other Designated Credit Bureaus), he/she shall, except in the case specified by a Cabinet Office Ordinance, obtain the consent of the Person Seeking Funds, etc. in advance, in writing or by Electromagnetic Means.  - 日本法令外国語訳データベースシステム

我々は、世界銀行において、徐々に衡平な投票権に移行することの重要性を強調する。これは、各国の経済的地位及び世銀の開発使命を主として反映し、過小代表国の利益となるよう、この重要な調整の第1段階における1.46%の増加に加え、次の株式保有シェアの見直しにおいて途上国、体制移行国の投票権に少なくとも3%の意義ある増加をもたらすダイナミックな計算式を利用することを通じて行われる。例文帳に追加

We stress the importance of moving towards equitable voting power in the World Bank over time through the adoption of a dynamic formula which primarily reflects countries’ evolving economic weight and the World Bank’s development mission, and that generates in the next shareholding review a significant increase of at least 3% of voting power for developing and transition countries, in addition to the 1.46% increase under the first phase of this important adjustment, to the benefit of under-represented countries.  - 財務省

これによると、金融機関が創業から成長初期までの中小企業に対して資金供給を行う際に、「事業の将来性」、「代表者の経営能力」を重視するとしている点は、ベンチャーキャピタルと同様であるが、「保有技術・ビジネスモデル」について、ベンチャーキャピタルは重視するという回答が多いのに対し、金融機関では重視するという回答が相対的に少ない点が好対照である（第2-5-15図①）。例文帳に追加

According to the graphs, when supplying funds to post-inauguration to early growth phase SMEs, financial institutions and venture capital firms both place emphasis on “future business potential” and “the management capabilities of the company representative.” However, with regard to “the technologies possessed and the business model,” many venture capital firms answered that they placed emphasis on it, and this is in marked contrast to the relatively small proportion of financial institutions who gave this answer (Fig. 2-5-15 [1]). - 経済産業省

七　特定中小企業等（中小企業者（中小企業基本法（昭和三十八年法律第百五十四号）第二条第一項各号に掲げるものをいう。）その他の者であって、これに対する資金供給を行うことが特に重要なものとして政令で定める者をいう。以下同じ。）であって投資営業者（投資事業を営む者をいう。第九号において同じ。）でないものを相手方とする匿名組合契約（商法第五百三十五条の匿名組合契約をいう。以下同じ。）の出資の持分又は信託の受益権（特定中小企業等の営む事業から生ずる収益又は利益の分配を受ける権利に限る。）の取得及び保有例文帳に追加

(vii) Acquisition and holding of equity investment in a Silent Partnership (tokutei kumiai) Agreement (meaning a silent partnership agreement under Article 535 of the Commercial Code, and likewise hereinafter) of which a party is a Specified SME, Etc. (refers to Small and Medium Enterprises (meaning persons listed in each item of Article 2(1) of the Small and Medium Sized Enterprises Basic Act (Act No. 154 of 1963) and other persons to whom the provision of capital has been prescribed by Cabinet Order as being especially important, and likewise hereinafter) but is not an Investment Manager (toshi eigyosha) (a person carrying on the investment business, and likewise in (ix) below), or trust beneficial rights (limited to rights to receive distributions of earnings or profit arising from business carried on by a Specified SME, Etc.);  - 日本法令外国語訳データベースシステム

２　前項第一号から第三号まで及び第六号の場合（同項第三号の場合にあつては、委託者若しくは受益者が議決権を行使することができる場合及び議決権の行使について委託者若しくは受益者が受託者に指図を行うことができる場合を除く。）において、他の国内の会社の議決権をその総株主の議決権の百分の五を超えて有することとなつた日から一年を超えて当該議決権を保有しようとするときは、公正取引委員会規則で定めるところにより、あらかじめ公正取引委員会の認可を受けなければならない。この場合における公正取引委員会の認可は、同項第三号の場合を除き、銀行業又は保険業を営む会社が当該議決権を速やかに処分することを条件としなければならない。例文帳に追加

(2) Any corporation, in the cases of items 1 to 3 inclusive and 6 of the preceding paragraph (in the case of item 3 of the same paragraph, excluding cases where the settlor or the beneficiary may exercise the relevant voting rights and the settlor or beneficiary may instruct the trustee on the exercise of such voting rights), that attempts to hold the relevant voting rights of another corporation in Japan over a period of one year from the date of such acquisition resulting in holding in excess of five percent of total voting rights of all stockholders shall, pursuant to the provisions of the Rules of the Fair Trade Commission, obtain approval in advance from the Commission. The approval of the Fair Trade Commission in such cases shall, except for the case of item 3 of the same paragraph, be granted on the condition that the corporation engaged in banking or insurance business promptly dispose of the relevant voting rights.  - 日本法令外国語訳データベースシステム

第二百七十一条の十三　内閣総理大臣は、保険会社の業務の健全かつ適切な運営を確保し、保険契約者等の保護を図るため、第百二十九条第一項の規定による保険会社に対する立入り、質問又は検査を行う場合において、特に必要があると認めるときは、その必要の限度において、当該職員に当該保険会社の主要株主基準値以上の数の議決権の保有者である保険主要株主の事務所その他の施設に立ち入らせ、当該保険会社若しくは当該保険主要株主の業務若しくは財産の状況に関し質問させ、又は当該保険主要株主の帳簿書類その他の物件を検査させることができる。例文帳に追加

Article 271-13 (1) The Prime Minister may, when and to the extent that he/she finds it particularly necessary to protect Policyholders, etc. by ensuring the sound and appropriate management of an Insurance Company in the case of carrying out the entry, questioning, or inspection of the Insurance Company under the provision of Article 129, paragraph (1), assign an official to enter an office or any other facility of a Major Shareholder of that Insurance Company who is a Holder of Voting Rights of that Insurance Company which amounts to the Major Shareholder Threshold or more, ask questions concerning the status of the business or property of the Insurance Company or Major Shareholder of Insurance Company, or inspect books and documents and other items of the Major Shareholder of Insurance Company.  - 日本法令外国語訳データベースシステム

第四条 我が国において新たに研究開発事業を行うため、当該研究開発事業を行う国内関係会社を設立しようとする特定多国籍企業（その子法人等（当該特定多国籍企業がその総株主等の議決権の過半数を保有していることその他の当該特定多国籍企業と密接な関係を有する法人として主務省令で定める法人をいう。第六条第一項において同じ。）が既に我が国において当該研究開発事業を行っている場合における当該特定多国籍企業を除く。）は、当該研究開発事業に関する計画（以下「研究開発事業計画」という。）を作成し、主務省令で定めるところにより、これを主務大臣に提出して、その研究開発事業計画が適当である旨の認定を受けることができる。例文帳に追加

Article 4 (1) A Specified Multinational Enterprise that intends to newly engage in Research and Development Business in Japan and establish a Domestic Affiliated Company for conducting said new Research and Development Business (excluding those Specified Multinational Enterprises any of whose Subsidiary Corporations or Other Similar Entities (meaning a juridical person in which such Specified Multinational Enterprise has the majority of the Voting Rights of All Shareholders or Others or which is otherwise prescribed by an ordinance of the competent ministry as having a close relationship with said Specified Multinational Enterprise; hereinafter the same shall apply in Article 6, paragraph (1)) has already been engaged in said Research and Development Business in Japan) may prepare a plan concerning said Research and Development Business (hereinafter referred to as a "Research and Development Business Plan") and submit the same to the competent minister as prescribed by an ordinance of the competent ministry, and may receive a certification to the effect that said Research and Development Business is appropriate.  - 経済産業省

第二条　法第十条第二項（第三項において準用する場合を含む。）の規定により取得し、又は所有する株式に関する報告をしようとする者は、国内の会社にあつては様式第四号による報告書、外国会社にあつては様式第五号による報告書一通を公正取引委員会に提出しなければならない。ただし、合併又は分割をすることにより、議決権保有割合が法第十条第二項（第三項において準用する場合を含む。）の政令で定める数値を超えることとなる場合において、法第十五条第二項（第三項において読み替えて準用する場合を含む。）の規定により公正取引委員会に届け出ることとされている合併に関する計画又は法第十五条の二第二項（第五項において読み替えて準用する場合を含む。）の規定により公正取引委員会に届け出ることとされている共同新設分割に関する計画若しくは法第十五条の二第三項（第五項において読み替えて準用する場合を含む。）の規定により公正取引委員会に届け出ることとされている吸収分割に関する計画において当該株式に関する事項を記載したときは、その合併に関する計画又は共同新設分割に関する計画若しくは吸収分割に関する計画を届け出ることをもつて当該株式に関する報告書の提出に代えることができる。例文帳に追加

Article 2 (1) A person who files a report on shares acquired or held pursuant to the provision in paragraph 2, Article 10 of the Act (including mutatis mutandis application pursuant to paragraph 3) shall submit to the Fair Trade Commission a written report using Form No. 4 if it is a company in Japan or a written report using Form No. 5 if it is a foreign company; provided, however, that when a merger or a split results in the ratio of voting rights held exceeding the level specified by the Cabinet Order prescribed in paragraph 2, Article 10 of the Act (including mutatis mutandis application pursuant to paragraph 3) and when information on the shares is stated in the plan with respect to a merger to be submitted to the Fair Trade Commission pursuant to the provision in paragraph 2, Article 15 of the Act (including mutatis mutandis application pursuant to paragraph 3), in the plan with respect to a joint incorporation-type split to be submitted to the Fair Trade Commission pursuant to the provision in paragraph 2, Article 15-2 of the Act (including mutatis mutandis application pursuant to paragraph 5) or in the plan with respect to an absorption-type split to be submitted to the Fair Trade Commission pursuant to the provision in paragraph 3, Article 15-2 of the Act (including mutatis mutandis application pursuant to paragraph 5), submission of the written report on the shares may be replaced by filing of a notification of the plan with respect to the merger, the joint incorporation-type split or the absorption-type split.  - 日本法令外国語訳データベースシステム

第六十五条　次の各号のいずれかに該当する場合には、その行為をした銀行（銀行が第四十一条第一号から第三号までのいずれかに該当して第四条第一項の内閣総理大臣の免許が効力を失つた場合における当該銀行であつた会社を含む。）の取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、支配人若しくは清算人、外国銀行の代表者、代理人若しくは支配人、銀行議決権大量保有者（銀行議決権大量保有者が銀行議決権大量保有者でなくなつた場合における当該銀行議決権大量保有者であつた者を含み、銀行議決権大量保有者が法人等（法人及び第三条の二第一項第一号に掲げる法人でない団体をいう。以下この条において同じ。）であるときは、その取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、代表者、管理人、支配人、業務を執行する社員又は清算人）、銀行主要株主（銀行主要株主が銀行主要株主でなくなつた場合における当該銀行主要株主であつた者を含み、銀行主要株主が法人等であるときは、その取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、代表者、管理人、支配人、業務を執行する社員又は清算人）、特定主要株主（特定主要株主が銀行の主要株主基準値以上の数の議決権の保有者でなくなつた場合における当該特定主要株主であつた者を含み、特定主要株主が法人等であるときは、その取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、代表者、管理人、支配人、業務を執行する社員又は清算人）、銀行持株会社（銀行持株会社が銀行持株会社でなくなつた場合における当該銀行持株会社であつた会社を含む。）の取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、支配人若しくは清算人、特定持株会社（特定持株会社が銀行を子会社とする持株会社でなくなつた場合における当該特定持株会社であつた会社を含む。）の取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、支配人、業務を執行する社員若しくは清算人又は銀行代理業者（銀行代理業者が法人であるときは、その取締役、執行役、監査役、理事、監事、代表者、業務を執行する社員又は清算人）は、百万円以下の過料に処する。例文帳に追加

Article 65 In any of the following cases, the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, manager or liquidator of the Bank (including a company that had been said Bank in the case where the license from the Prime Minister set forth in Article 4(1) lost its effect as a result of the Bank falling under any of each item from Article 41(i) to (iii) inclusive), the representative person, agent or manager of the Foreign Bank, the Major Holder of the Bank's Voting Rights (including a person who had been a Major Holder of the Bank's Voting Rights in the case where the Major Holder of the Bank's Voting Rights became a person who is no longer a Major Holder of the Bank's Voting Rights and, when the Major Holder of the Bank's Voting Rights is a juridical person, etc. (meaning any juridical person and any organization without juridical personality specified in Article 3-2(1)(i); hereinafter the same shall apply in this Article), it shall be the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, representative person, administrator, manager, member who executes the operation, or liquidator of said juridical person, etc.), the Major Shareholder of the Bank (including a person who had been the Major Shareholder of Bank in the case where the major shareholder of the Bank became a person who is no longer a Major Shareholder of Bank and, when the Major Shareholder of Bank is a Juridical Person, etc., it shall be the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, representative person, administrator, manager, member who executes the operation, or liquidator of said juridical person, etc.), the Specified Major Shareholder (including a person who had been the Specified Major Shareholder in the case where the Specified Major Shareholder became a person who is no longer a holder of voting rights of the Bank which amounts to the Major Shareholder Threshold or more and, when the Specifies Major Shareholder is a juridical person, etc., it shall be the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, representative person, administrator, manager, member who executes the operation, or liquidator of said juridical person, etc.), the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, manager, or liquidator of the Bank Holding Company (including a company that had been the Bank Holding Company in the case where the Bank Holding Company became a company that is no longer a Bank Holding Company), the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, manager, member who executes the operation, or liquidator of the Specified Holding Company (including a company that had been the Specified Holding Company in the case where the Specified Holding Company became a company that is no longer a Holding Company having a Bank as its Subsidiary Company), or the Bank Agent (when the Bank Agent is a juridical person, it shall be the director, executive officer, auditor, director, inspector, representative person, member who executes the operation, or liquidator of said Bank Agent) that has committed such act shall be punished by a fine of not more than one million yen:  - 日本法令外国語訳データベースシステム

第六十五条　次の各号のいずれかに該当する場合には、その行為をした銀行（銀行が第四十一条第一号から第三号までのいずれかに該当して第四条第一項の内閣総理大臣の免許が効力を失つた場合における当該銀行であつた会社を含む。）の取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、支配人若しくは清算人、外国銀行の代表者、代理人若しくは支配人、銀行議決権大量保有者（銀行議決権大量保有者が銀行議決権大量保有者でなくなつた場合における当該銀行議決権大量保有者であつた者を含み、銀行議決権大量保有者が法人等（法人及び第三条の二第一項第一号に掲げる法人でない団体をいう。以下この条において同じ。）であるときは、その取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、代表者、管理人、支配人、業務を執行する社員又は清算人）、銀行主要株主（銀行主要株主が銀行主要株主でなくなつた場合における当該銀行主要株主であつた者を含み、銀行主要株主が法人等であるときは、その取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、代表者、管理人、支配人、業務を執行する社員又は清算人）、特定主要株主（特定主要株主が銀行の主要株主基準値以上の数の議決権の保有者でなくなつた場合における当該特定主要株主であつた者を含み、特定主要株主が法人等であるときは、その取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、代表者、管理人、支配人、業務を執行する社員又は清算人）、銀行持株会社（銀行持株会社が銀行持株会社でなくなつた場合における当該銀行持株会社であつた会社を含む。）の取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、支配人若しくは清算人、特定持株会社（特定持株会社が銀行を子会社とする持株会社でなくなつた場合における当該特定持株会社であつた会社を含む。）の取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、支配人、業務を執行する社員若しくは清算人又は銀行代理業者（銀行代理業者が法人であるときは、その取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、理事、監事、代表者、業務を執行する社員又は清算人）は、百万円以下の過料に処する。例文帳に追加

Article 65 In any of the following cases, the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, manager or liquidator of the Bank (including a company that had been said Bank in the case where the license from the Prime Minister set forth in Article 4, paragraph (1) lost its effect as a result of the Bank falling under any of Article 41, items (i) to (iii) inclusive), the representative person, agent or manager of the Foreign Bank, the Major Holder of Voting Rights in the Bank (including a person who had been a Major Holder of Voting Rights in the Bank in the case where the Major Holder of Voting Rights in the Bank became a person who is no longer a Major Holder of Voting Rights in the Bank and, when the Major Holder of Voting Rights in the Bank is a Juridical Person, etc. (meaning any juridical person and any organization without juridical personality specified in Article 3-2, paragraph (1), item (i); hereinafter the same shall apply in this Article), it shall be the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, representative person, administrator, manager, member who executes the operation, or liquidator of said Juridical Person, etc.), the Bank's Major Shareholder (including a person who had been the Bank's Major Shareholder in the case where the major shareholder of the Bank became a person who is no longer the Bank's Major Shareholder and, when the Bank's Major Shareholder is a Juridical Person, etc., it shall be the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, representative person, administrator, manager, member who executes the operation, or liquidator of said Juridical Person, etc.), the Specified Major Shareholder (including a person who had been the Specified Major Shareholder in the case where the Specified Major Shareholder became a person who is no longer a holder of voting rights in the Bank that amount to the Lowest Threshold for a Major Shareholder or more and, when the Specified Major Shareholder is a Juridical Person, etc., it shall be the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, representative person, administrator, manager, member who executes the operation, or liquidator of said Juridical Person, etc.), the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, manager, or liquidator of the Bank Holding Company (including a company that had been the Bank Holding Company in the case where the Bank Holding Company became a company that is no longer a Bank Holding Company), the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, manager, member who executes the operation, or liquidator of the Specified Holding Company (including a company that had been the Specified Holding Company in the case where the Specified Holding Company became a company that is no longer a Holding Company which has a Bank as its Subsidiary Company), or the Bank Agent (when the Bank Agent is a juridical person, it shall be the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, board member, inspector, representative person, member who executes the operation, or liquidator of said Bank Agent) that has committed such act shall be punished by a fine of not more than one million yen:  - 日本法令外国語訳データベースシステム

第十条　石油ガス輸入業者（経済産業省令で定める者に限る。以下この節、第二十八条第五項及び第二十九条において同じ。）は、毎月、経済産業省令で定めるところにより、その月（以下この項において「届出月」という。）の基準備蓄量（届出月の翌々月において石油ガス輸入業者が常時保有すべきものとして、石油ガス輸入業者の届出月の直前の十二箇月の石油ガスの輸入量を基礎として経済産業省令で定めるところにより算定される石油ガスの数量をいう。以下この節において同じ。）その他経済産業省令で定める事項を経済産業大臣に届け出なければならない。例文帳に追加

Article 10 (1) The Oil Gas Importer (limited to those specified by the Ordinance of the Ministry of Economy, Trade and Industry. Hereinafter the same shall apply in this paragraph (5) of Article 28 and Article 29 of this Section) shall, every month and pursuant to the provisions of the Ordinance of Ministry of Economy, Trade and Industry, notify the Minister of Economy, Trade and Industry of the standard stockpiles (mean the volume of Oil Gas calculated on the basis of the criteria set forth in the Ordinance of the Ministry of Economy, Trade and Industry on the basis of the import volume of the Oil Gas for the period of twelve months immediately preceding the Notification Month in which notification was made by the Oil Gas Importer as the volume to be held by it in the month after next of the Notification Month) for the month (hereinafter referred to as the "Notification Month" in this paragraph) and other matters provided in the Ordinance of Ministry of Economy, Trade and Industry.  - 日本法令外国語訳データベースシステム

信三郎は、「第2の遺言書」の作成時点では既に脳梗塞のために要介護状態で書くのが困難であった事、「第1の遺言書」が巻紙に毛筆で書いて実印を捺印しているのに対して、「第2の遺言書」が便箋にボールペンで書かれていること（但し、法律上は用紙は関係ない）、捺印している印鑑が「一澤」ではなく信太郎の登記上の名字「一沢」になっていることから、当時社長だった三男・信三郎は信太郎が保有する「第2の遺言書」の無効確認を求め提訴する（故・信夫の弟で、当時専務であった元社長・恒三郎も同様の疑問を投げかけている）。例文帳に追加

The third son Shinzaburo (then president) filed a suit seeking reversal of the "second will" which Shintaro owned, based on that: at the time of creating the "second will," Nobuo, who suffered a stroke, did not have the capacity to draw up a will while under conditions requiring nursing care; in contrast to the "first will" written with a brush on rolled paper with a registered seal, the "second will" was written with a ballpoint pen on letter paper (note that the form of paper is not a legal issue); and the seal placed on the second will was not "Ichizawa (一澤)," but "Ichizawa (一沢)" which was the registered family name of Shintaro (Tsunesaburo (the former president, then executive director), the younger brother of the late Nobuo, also made the same argument).  - Wikipedia日英京都関連文書対訳コーパス

三　株式会社商品取引所の役員又は従業員が当該株式会社商品取引所の他の役員又は従業員と共同して当該株式会社商品取引所の株式の取得（一定の計画に従い、個別の投資判断に基づかず、継続的に行われ、各役員又は従業員の一回当たりの拠出金額が百万円に満たないものに限る。）をした場合（当該株式会社商品取引所が会社法第百五十六条第一項（同法第百六十五条第三項の規定により読み替えて適用する場合を含む。）の規定に基づき取得した株式以外の株式を取得したときは、金融商品取引業者（金融商品取引法（昭和二十三年法律第二十五号）第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。）をいう。次条及び別表第四において同じ。）に委託して行った場合に限る。）において当該取得をした株式会社商品取引所の株式を信託された者が取得し、又は所有する当該株式会社商品取引所の株式に係る議決権（法第八十六条第三項（第一号に係る部分に限る。）の規定により当該信託された者が自ら取得し、又は保有する議決権とみなされるものを除く。）例文帳に追加

(iii) in the case where an officer or employee of an Incorporated Commodity Exchange has acquired the shares of said Incorporated Commodity Exchange (limited to those conducted according to a certain plan, without depending on an individual investment decision, on an on-going basis, for which each officer or employee contributes less than one million yen at a time) jointly with another officer or employee of said Incorporated Commodity Exchange (when said Incorporated Commodity Exchange has acquired the shares other than those acquired based on the provisions of Article 156, paragraph (1) of the Companies Act [including cases where it is applied by replacing the terms pursuant to the provisions of Article 165, paragraph (3) of the same Act], limited to the case where the acquisition was consigned to a Financial Instruments Business Operator [which means the Financial Instruments Business Operator prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) (limited to one who is engaged in the Type I Financial Instruments Business prescribed in Article 28, paragraph (1) of the same Act); the same shall apply in the following Article and the Appended Table 4]), voting rights pertaining to the shares of said Incorporated Commodity Exchange acquired or held by a person who has deposited the shares of the Incorporated Commodity Exchange which conducted said acquisition (excluding those that are deemed to be the voting rights personally acquired or held by said person who has deposited the shares, pursuant to the provisions of Article 86, paragraph (3) [limited to the part pertaining to item (i)] of the Act);  - 日本法令外国語訳データベースシステム

４　法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上必要経費に算入すべき金額は、居住者がその有する特定外国子会社等の株式等（当該居住者が当該特定外国子会社等に係る間接保有の株式等（同条第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。）を有する場合における当該間接保有の株式等に係る外国法人の株式等（当該居住者が有するものに限るものとし、当該居住者に係る特定外国子会社等の株式等に該当するものを除く。）を含む。以下この項において同じ。）を取得するために要した負債の利子でその年中に支払うものの額のうちその年においてその者がその有する当該特定外国子会社等の株式等を有していた期間に対応する部分の金額の合計額（当該合計額が同条第一項の規定により当該雑所得に係る収入金額とみなされる金額を超える場合には、当該収入金額とみなされる金額の合計額に相当する金額）とする。例文帳に追加

(4) The amount that shall be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4(1) of the Act shall be the sum of the interest on liabilities incurred by a resident in acquiring the shares, etc. of a specified foreign subsidiary company, etc. (including the shares, etc. of a foreign corporation pertaining to the shares, etc. indirectly held by the said resident in the case where he/she indirectly holds the shares, etc. pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. indirectly held shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as those held indirectly as prescribed in Article 40-4(2)(iii) of the Act) (such shares, etc. of a specified foreign subsidiary company, etc. shall be limited to those held by the said resident and exclude those falling under the category of the shares, etc. of a specified foreign subsidiary company, etc. related to the said resident); hereinafter the same shall apply in this paragraph) which shall be paid for a period of the year during which the said resident held the said shares, etc. of the specified foreign subsidiary company, etc. (where the said sum exceeds the amount deemed to be revenue pertaining to the said miscellaneous income under the provisions of paragraph (1) of the said Article, such amount shall be that equivalent to the sum of the amounts deemed to be the said revenue).  - 日本法令外国語訳データベースシステム

２　旧大学等技術移転促進法第十三条第一項の認定を受けた者（同項に規定する試験研究独立行政法人（以下単に「試験研究独立行政法人」という。）における技術に関する研究成果についてその活用を行おうとする民間事業者に対し移転する事業を行う者に限る。次項において「試験研究独立行政法人関係認定事業者」という。）が一部施行日前に譲渡を受けた試験研究独立行政法人における技術に関する研究成果に係る当該試験研究独立行政法人が保有する特許権等若しくは特許を受ける権利等又はその特許を受ける権利等に基づいて取得した特許権等について納付すべき特許料若しくは登録料又は手数料については、同条第二項及び第三項の規定、同条第二項において準用する旧大学等技術移転促進法第十二条第四項、第六項及び第八項の規定並びに旧大学等技術移転促進法第十三条第三項において準用する旧大学等技術移転促進法第十二条第十項並びに同項において準用する同条第四項、第六項及び第八項の規定は、一部施行日後においても、なおその効力を有する。例文帳に追加

(2) Concerning the patent fee, registration fee or other charge to be paid with respect to Patent Rights, etc. or the Rights to Receive Patent, etc. or the Patent Rights, etc. obtained based on the Right to Receive Patent, etc., these rights being owned by a Research and Development Incorporated Administrative Agency (hereinafter referred to simply as "Research and Development Incorporated Administrative Agency") and pertaining to research results related to technologies of said Research and Development Incorporated Administrative Agency and having been assigned, prior to the date of partial enforcement, to a person who has received an accreditation pursuant to paragraph 1 of Article 13 of the Old Universities, etc. Technology Transfer Promotion Act (limited to persons who conduct the operation of transferring research results related to technologies of Research and Development Incorporated Administrative Agencies prescribed in the same paragraph to private business operators who intend to utilize these research results; in the next paragraph referred to as "Research and Development Incorporated Administrative Agency-Related Certified Business Operators "), the provisions of paragraph 2 and paragraph 3 in the same Article, the provisions of paragraph 4, paragraph 6 and paragraph 8 of Article 12 in the Old Universities, etc. Technology Transfer Promotion Act that apply mutatis mutandis to paragraph 2 of same Article, the provisions of paragraph 10 of Article 12 of the Old Universities, etc. Technology Transfer Promotion Act that apply mutatis mutandis to paragraph 3 of Article 13 of the Old Universities, etc. Technology Transfer Promotion Act, and paragraph 4, paragraph 6 and paragraph 8 of the same Article that apply mutatis mutandis to same paragraph shall remain in effect, even after the partial effective date.  - 日本法令外国語訳データベースシステム

二　中小企業者のうち資本金の額が三億円を超える株式会社が認定利用計画に従って新エネルギー利用等を行うために必要とする資金の調達を図るために発行する株式、新株予約権（新株予約権付社債に付されたものを除く。）又は新株予約権付社債等（中小企業投資育成株式会社法第五条第一項第二号に規定する新株予約権付社債等をいう。以下この項及び次項において同じ。）の引受け及び当該引受けに係る株式、新株予約権（その行使により発行され、又は移転された株式を含む。）又は新株予約権付社債等（新株予約権付社債等に付された新株予約権の行使により発行され、又は移転された株式を含む。）の保有例文帳に追加

(ii) Subscription for shares, a right to subscribe for new shares (except for those attached to bonds with a right to subscribe for new shares),or bonds with a right to subscribe for new shares, etc. (referring to bonds with a right to subscribe for new shares, etc. as provided for in Article 5, paragraph (1), item (ii) of the Small and Medium Business Investment & Consultation Companies Act; the same applying in the rest of this paragraph and in the following paragraph), which have been issued by a corporation among Small and Medium Sized Enterprise Operator with stated capital exceeding 300,000,000 yen in order to raise the funds required to practice New Energy Utilization, etc. in accordance with a Certified Utilization Plan, and the holding of the shares, the right to subscribe for new shares (including the shares issued or transferred through the exercise of the right to subscribe for new shares), the bonds with a right to subscribe for new shares, etc. (including the shares issued or transferred through the exercise of the right to subscribe for new shares attached to the bonds with a right to subscribe for new shares, etc.) obtained through said subscription,  - 日本法令外国語訳データベースシステム

二　承認事業者が承認計画に従って行う特定大学技術移転事業により特定研究成果の移転を受けて、中小企業者のうち資本金の額が三億円を超える株式会社が当該特定研究成果を活用する事業を実施するために必要とする資金の調達を図るために発行する株式、新株予約権（新株予約権付社債に付されたものを除く。）又は新株予約権付社債等（中小企業投資育成株式会社法第五条第一項第二号に規定する新株予約権付社債等をいう。以下この条において同じ。）の引受け及び当該引受けに係る株式、新株予約権（その行使により発行され、又は移転された株式を含む。）又は新株予約権付社債等（新株予約権付社債等に付された新株予約権の行使により発行され、又は移転された株式を含む。）の保有例文帳に追加

(ii) To subscribe shares, to apply for share options (except for those attached to bond with share option) or to purchase bond with share option, etc. (referring to bonds with share option, etc. as provided in Article 5, paragraph 1, item 2 of the Small and Medium Business Investment & Consultation Companies Act; hereinafter the same shall apply in this paragraph), or to hold the subscribed shares, the share options (including the shares issued or transferred through the exercise of the share options), or the bonds with share option, etc. (including the shares issued or transferred through the exercise of the share options attached to the bonds with share option, etc.), which have been issued by a corporation that falls within the definition of Small and Medium Sized Enterprise Operators and that has a stated capital exceeding 300,000,000 yen in order to raise the funds required to implement the business utilizing the said Specified Research Results which was transferred to an Accredited TLO pursuant to the Specified University Technology Transfers Operations to be carried out in accordance with an Approved Plan.  - 日本法令外国語訳データベースシステム

第二百一条　資産運用会社は、資産の運用を行う投資法人について特定資産（指定資産を除く。）の取得又は譲渡その他の内閣府令で定める行為が行われたときは、当該投資法人、その資産運用会社（その利害関係人等（当該資産運用会社の総株主の議決権の過半数を保有していることその他の当該資産運用会社と密接な関係を有する者として政令で定める者をいう。第二百三条第二項において同じ。）を含む。）及びその資産保管会社以外の者であつて政令で定めるものに当該特定資産の価格その他内閣府令で定める事項を調査させなければならない。例文帳に追加

Article 201 (1) In cases where the acquisition or transfer of Specified Assets (excluding Designated Assets) or any other acts specified by a Cabinet Office Ordinance have been carried out with regard to an Investment Corporation that is investing assets, the Asset Management Company shall have persons other than said Investment Corporation, the Asset Management Company (including its Interested Persons, etc. (meaning persons holding the majority of the voting rights of all the shareholders of said Asset Management Company and other persons specified by a Cabinet Order as having a close relationship with said Asset Management Company; the same shall apply in Article 203, paragraph (2))), and the Asset Custody Company thereof as specified by a Cabinet Order, investigate the value of the Specified Assets and other matters specified by a Cabinet Office Ordinance.  - 日本法令外国語訳データベースシステム

二 認定研究開発事業者又は認定統括事業者である中小企業者のうち資本金の額が三億円を超える株式会社が認定研究開発事業計画又は認定統括事業計画に従って研究開発事業又は統括事業を行うために必要とする資金の調達を図るために発行する株式、新株予約権（新株予約権付社債に付されたものを除く。）又は新株予約権付社債等（中小企業投資育成株式会社法第五条第一項第二号に規定する新株予約権付社債等をいう。以下この号及び次項において同じ。）の引受け及び当該引受けに係る株式、新株予約権（その行使により発行され、又は移転された株式を含む。）又は新株予約権付社債等（新株予約権付社債等に付された新株予約権の行使により発行され、又は移転された株式を含む。）の保有例文帳に追加

(ii) Subscription for shares, share options (excluding those attached to bonds with share option), or Bonds with Share Options, etc. (meaning Bonds with Share Options, etc. as defined in Article 5, paragraph (1), item (ii) of the Small and Medium-sized Enterprise Investment Business Corporation Act; hereinafter the same shall apply in this item and in the following paragraph), and the holding of the shares, the share options (including the shares issued or transferred through the exercise of the share options), or the Bonds with Share Options, etc. (including the shares issued or transferred through the exercise of the share options attached to the Bonds with Share Options, etc.) pertaining to such subscription, which have been issued by a stock company with stated capital exceeding 300,000,000 yen that is a Small and Medium-sized Enterprise Operator being a Certified Research and Development Business Operator or a Supervisory Business Operator in order to raise the funds required for the purpose of engaging in Research and Development Business or Supervisory Business according to a Certified Research and Development Business Plan or a Certified Supervisory Business Plan.  - 経済産業省

第十三条　独立行政法人（独立行政法人通則法（平成十一年法律第百三号）第二条第一項に規定する独立行政法人をいう。）であって試験研究に関する業務を行うものとして政令で定めるもの（以下「試験研究独立行政法人」という。）における技術に関する研究成果について、当該研究成果に係る試験研究独立行政法人が保有する特許権又は特許を受ける権利の譲渡を受け、当該特許権又は当該特許を受ける権利に基づいて取得した特許権についての譲渡、専用実施権の設定その他の行為により、当該研究成果の活用を行おうとする民間事業者に対し移転する事業（以下「試験研究独立行政法人技術移転事業」という。）を行う者は、当該試験研究独立行政法人を所管する大臣に申請して、その事業が次の各号のいずれにも適合している旨の認定を受けることができる。例文帳に追加

Article 13 (1) Concerning research results related to technologies of an incorporated administrative agency (referring to an Incorporated Administrative Agency as stipulated in Article 2, paragraph 1 of the Act on General Rules for Incorporated Administrative Agencies) (Act No.103 of 1999) that is an entity conducting work related to testing and research (hereinafter referred to as a "Research and Development Incorporated Administrative Agency"), a person who has received assignment of patent right or the right to receive a patent related to said research result owned by a Research and Development Incorporated Administrative Agency, and who is engaged in the operation of transferring said research results (hereinafter "Research and Development Incorporated Administrative Agency Technology Transfer Operations") to private business operators who intend to utilize those research results, through assignment, establishment of exclusive licenses of patent rights obtained based on said patent right itself or right to receive said patent or otherwise, may apply to the Minister having jurisdiction over said Research and Development Incorporated Administrative Agencies and receive an accreditation to the effect that the operation of that person conforms to all of the following items.  - 日本法令外国語訳データベースシステム

２　法第四十条の四第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる居住者に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額から当該各事業年度の前条第四項第一号ロ及びハに掲げる金額の合計額を控除した残額（以下この項において「調整適用対象留保金額」という。）に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時におけるその者の有する当該特定外国子会社等の請求権勘案保有株式等の占める割合を乗じて計算した金額（当該各事業年度を基準事業年度とする剰余金の配当等の額が当該適用対象留保金額の計算上控除されなかつたときは、当該計算した金額から次の各号に掲げる金額のうちいずれか少ない金額を控除した金額）とする。例文帳に追加

(2) The amount calculated as specified by a Cabinet Order prescribed in Article 40-4(1) of the Act shall be the amount obtained by deducting the sum of the amounts listed in paragraph (4)(i)(b) and (c) of the preceding Article for the relevant business year from the amount of eligible retained income prescribed in Article 40-4(1) of the Act for the relevant business year of a specified foreign subsidiary company, etc. related to a resident listed in the items of the said paragraph (hereinafter such remaining amount after deduction shall be referred to as the "eligible retained income for adjustment" in this paragraph) and then multiplying the said remaining amount by the ratio of the shares, etc. for considering the claims held by the said person out of the total issued shares, etc. of the specified foreign subsidiary company, etc. at the end of the relevant business year of the specified foreign subsidiary company, etc. (where the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year has not been deducted for calculating the amount of the said eligible retained income, the amount shall be that obtained by deducting either of the smaller amounts out of those listed in the next items from the said calculated amount):  - 日本法令外国語訳データベースシステム

第百二十二条　金融商品取引所は、当該金融商品取引所が発行者である有価証券をその売買のため、又は当該有価証券、当該有価証券に係る金融指標若しくは当該有価証券に係るオプションを市場デリバティブ取引のために取引所金融商品市場その他政令で定める市場（当該金融商品取引所（その子会社である金融商品取引所を含む。）及び当該金融商品取引所の総株主の議決権の百分の五十を超える対象議決権を保有する金融商品取引所が開設する取引所金融商品市場を除く。）に上場しようとするときは、その上場しようとする取引所金融商品市場その他政令で定める市場ごとに、その上場について、内閣総理大臣の承認を受けなければならない。ただし、第百二十五条の規定による命令に基づき上場する場合は、この限りでない。例文帳に追加

Article 122 (1) When a Financial Instruments Exchange intends to list the Securities issued by said Financial Instruments Exchange for the purpose of sales and purchase, or to list said Securities, Financial Indicators pertaining thereto or Options pertaining thereto for the purpose of Market Transactions of Derivatives, on the Financial Instruments Exchange Market or any other market specified by a Cabinet Order (excluding the Financial Instruments Exchange Market established by said Financial Instruments Exchange (including the Financial Instruments Exchange which is its Subsidiary Company) and by the Financial Instruments Exchange which holds the subject voting rights exceeding 50% of the voting rights of all shareholders of said Financial Instruments Exchange), it shall obtain approval on such listing from the Prime Minister, for each Financial Instruments Exchange Market or any other market prescribed by a Cabinet Order subject to said listing; provided, however, that this shall not apply to the cases where such listing is made based on the order given under the provision of Article 125.  - 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

２　法第六十六条の六第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる内国法人に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額（以下この節において「適用対象留保金額」という。）に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時における当該内国法人の有する当該特定外国子会社等の請求権勘案保有株式等の占める割合を乗じて計算した金額（当該内国法人の同項の規定の適用に係る各事業年度において、当該特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係会社（当該特定外国子会社等に係る控除未済課税済配当等の額を有するものに限る。）につき第三号に掲げる事実が生じた場合には、当該計算した金額からそれぞれこれらの号に定める金額を控除した残額）とする。例文帳に追加

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

２　法第六十八条の九十第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる連結法人に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額（以下この節において「適用対象留保金額」という。）に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時における当該連結法人の有する当該特定外国子会社等の請求権勘案保有株式等の占める割合を乗じて計算した金額（当該連結法人の同項の規定の適用に係る各連結事業年度において、当該特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係会社（当該特定外国子会社等に係る控除未済課税済配当等の額を有するものに限る。）につき第三号に掲げる事実が生じた場合には、当該計算した金額からそれぞれこれらの号に定める金額を控除した残額）とする。例文帳に追加

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

第六十八条の八十八　連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外関連者（外国法人で、当該連結法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第五項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち第六十六条の四第一項に規定する政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該連結法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該連結法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該連結事業年度の連結所得に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。例文帳に追加

Article 68-88 (1) Where a consolidated corporation has, in each consolidated business year beginning on or after April 1, 2002, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said consolidated corporation (meaning a foreign corporation that has a relationship with the said consolidated corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (5) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said consolidated corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order prescribed in Article 66-4(1); hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said consolidated corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said consolidated corporation's consolidated income for the said consolidated business year, the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price.  - 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　次に掲げる連結法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその連結法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、その連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。例文帳に追加

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

1. 有限責任組合員は、(ⅰ)本組合に関して本組合、他の組合員若しくは投資先事業者等から受領した情報、及び(ⅱ)本契約に基づき又は有限責任組合員たる地位に基づき若しくは有限責任組合員に本契約において与えられたいずれかの権利の行使により取得した情報（第25 条に定める財務諸表等及び半期財務諸表等を含む。）を、第三者に対し開示又は漏洩してはならないものとし、また、かかる情報を本契約に定められる目的以外のために使用してはならないものとする。但し、かかる情報には、(ⅰ)受領時に既に公知であったもの、(ⅱ)受領時に当該有限責任組合員が既に保有していたもの、(ⅲ)当該有限責任組合員が受領した後に当該有限責任組合員の責に帰すべき事由によらず公知となったもの、(ⅳ)当該有限責任組合員が、秘密保持義務を負うことなく、第三者から正当に入手したもの及び(ⅴ)無限責任組合員が開示することを承認したものは含まれないものとする。例文帳に追加

(1) Each Limited Partner shall not disclose or divulge to any third party or use other than for the purpose set forth in this Agreement: (i) information received from the Partnership, other Partners or any Portfolio Company in connection with the Partnership and (ii) information (including the Financial Statements and Semi-annual Financial Statements set forth in Article 25) acquired pursuant to this Agreement, based on its status as a Limited Partner or upon exercise of any right given to a Limited Partner under this Agreement; provided, however, that such information shall not include information that: (i) is already in the public domain at the time of receipt; (ii) is held by such Limited Partner at the time of receipt; (iii) enters the public domain due to any event not attributable to such Limited Partner after its receipt; (iv) is duly acquired by such Limited Partner from a third party that does not owe any confidential duty; and (v) is approved by the General Partner to be disclosed.  - 経済産業省

法第百三十二条第三項の主務省令で定める書面は、次に掲げる書面（官公署が証明する 書面の場合には、認可の申請の日前三月以内に作成されたものに限る。）とする。一組織変更の理由及び内容を記載した書面 二次に掲げる場合に応じ、それぞれ次に定める書面 イ組織変更後株式会社商品取引所の役員が外国人である場合当該役員の住民票の 写し等、履歴書及びその者が法第十五条第二項第一号イからルまでのいずれにも 該当しないことを誓約する書面 ロ組織変更後株式会社商品取引所の役員が法人である場合当該役員の登記事項証 明書、沿革を記載した書面及び法第十五条第二項第一号ヲに該当しないことを誓 約する書面 ハ組織変更後株式会社商品取引所の役員が外国人又は法人でない場合当該役員の 住民票の写し等、履歴書、その者が法第十五条第二項第一号イ及びロに該当しな い旨の官公署の証明書並びにその者が同号ハからルまでのいずれにも該当しない ことを誓約する書面 三組織変更計画を承認した会員総会の議事録 四直前事業年度の決算関係書類等 五現に存する純資産額を証する書面 六法第百二十九条第一項の規定により組織変更時発行株式を発行するときは、次に掲 げる書面 イ組織変更時発行株式の引受けの申込みを証する書面 ロ金銭を出資の目的とするときは、法第百三十一条の三第一項の規定による払込み があったことを証する書面 ハ金銭以外の財産を出資の目的とするときは、次に掲げる書面 （１） 検査役が選任されたときは、検査役の調査報告を記載した書面及びその附 属書類 （２） 法第百三十一条の六において準用する会社法第二百七条第九項第三号に掲 げる場合には、有価証券の市場価格を証する書面 （３） 法第百三十一条の六において準用する会社法第二百七条第九項第四号に掲 げる場合には、同号に規定する証明を記載した書面及びその附属書類 （４） 法第百三十一条の六において準用する会社法第二百七条第九項第五号に掲 げる場合には、同号の金銭債権について記載された会計帳簿 ニ検査役の報告に関する裁判があったときは、その謄本 七法第百二十四条第二項の規定による公告及び催告をしたこと並びに異議を述べた債 権者があるときは、当該債権者に対し弁済し若しくは相当の担保を提供し若しくは当 該債権者に弁済を受けさせることを目的として相当の財産を信託したこと又は当該組 織変更をしても当該債権者を害するおそれがないことを証する書面 八商品取引所の業務に関する知識及び経験を有する従業員の確保の状況並びに当該従 業員の配置の状況を記載した書類 九主要な株主の氏名、住所又は居所、国籍及び職業（株主が法人その他の団体である 場合には、その商号又は名称、本店又は主たる事務所の所在の場所及び営んでいる事 業の内容）並びに保有する議決権の数を記載した書面例文帳に追加

The documents specified by an ordinance of the competent ministry set forth in Article 132, paragraph 3 of the Act shall be as follows (in the case of certifications issued by a public agency, limited to documents prepared within three months prior to the date of filing the application): (i) a document containing the reasons for and contents of entity conversion; (ii) a document specified as follows corresponding to each case: (a) in the case where an officer of an Incorporated Commodity Exchange after Entity Conversion is a foreign national: a Copy of the Residence Certificate, etc. of said officer, the curriculum vitae, and a sworn, written statement by that person that such person is not subject to any of the provisions of Article 15, paragraph 2, item 1 (a) to (k) of the Act; (b) in the case where an officer of an Incorporated Commodity Exchange after Entity Conversion is a juridical person: a certificate of the registered matters of said officer, a document containing the history thereof, and a sworn, written statement by that person that such person is not subject to the provisions of Article 15, paragraph 2, item 1 (l) of the Act; (c) in the case where an officer of an Incorporated Commodity Exchange after - 80 - Entity Conversion is neither a foreign national nor a juridical person: a Copy of the Residence Certificate, etc. of said officer, the curriculum vitae, a certificate of a public agency that such person is not subject to the provisions of Article 15, paragraph 2, item 1 (a) or (b) of the Act, and a sworn, written statement by that person that such person is not subject to any of the provisions of (c) to (k) of the same item; (iii) minutes of a general meeting of the members which approved the entity conversion plan; (iv) Settlement Related Documents, etc. for the most recent business year; (v) a document proving the amount of the existing net assets; (vi) when issuing Shares of Stock Issued upon Entity Conversion pursuant to the provisions of Article 129, paragraph 1 of the Act, the following documents: (a) a document proving an application to subscribe for the Shares of Stock Issued upon Entity Conversion; (b) when making money the object of the contribution, a document stating that payment was made pursuant to the provisions of Article 131-3, paragraph 1 of the Act; (c) when making property other than money the object of the contribution, the following documents: 1. when an inspector has been appointed: a document containing the investigation report by said inspector and its annexed documents; 2. in the case set forth in Article 207, paragraph 9, item 3 of the Company Act as applied mutatis mutandis pursuant to Article 131-6 of the Act: a document proving the market price of the Securities; 3. in the case set forth in Article 207, paragraph 9, item 4 of the Company Act - 81 - as applied mutatis mutandis pursuant to Article 131-6 of the Act: a document containing the certification prescribed in the same item and its annexed documents; 4. in the case set forth in Article 207, paragraph 9, item 5 of the Company Act as applied mutatis mutandis pursuant to Article 131-6 of the Act: the account book stating the monetary claim set forth in the same item; (d) when there has been a court judgment on a report by an inspector: a transcript of said judgment; (vii) a document that states that a public notice or a notification under Article 124, paragraph 2 of the Act has been given; and when a creditor has made an objection, documents that state that the liabilities have been repaid or a reasonable collateral has been provided to said creditor or reasonable property has been deposited in trust for the purpose of repaying the liabilities to said creditor, or that said entity conversion is not likely to harm said creditor;(viii) a document stating the status of securing employees who have the knowledge and experience pertaining to the business of a Commodity Exchange and the status of the assignment of such employees; (ix) a document that contains major shareholders’ names, addresses or residences, nationalities and occupations (in the case where a shareholder is a juridical person or other organization, its trade name or name, the location of its head office or principal office, and the contents of its business), and the number of voting rights they hold.  - 経済産業省

３　第一項各号に掲げる居住者に係る特定外国子会社等（株式（出資を含む。）若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）若しくは著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の提供又は船舶若しくは航空機の貸付けを主たる事業とするものを除く。）がその本店又は主たる事務所の所在する国又は地域においてその主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有し、かつ、その事業の管理、支配及び運営を自ら行つているものである場合（次項において「固定施設を有するものである場合」という。）における第一項の規定の適用については、同項中「調整を加えた金額」とあるのは、「調整を加えた金額から当該特定外国子会社等の事業に従事する者の人件費として政令で定める費用の額の百分の十に相当する金額を控除した金額」とする。例文帳に追加

(3) With regard to the application of the provision of paragraph (1) in the case where a specified foreign subsidiary company, etc. related to a resident listed in each item of paragraph (1) (excluding a company engaged in, as its principal business, the holding of shares (including capital contributions) or bonds, the provision of industrial property rights or any other rights concerning technology, production methods involving special technology or any other equivalent rights or methods (including the right to use these rights) or copyrights (including rights of publication, neighboring rights and any other equivalent rights) or the lending of vessels or aircrafts) has an office, store, factory or any other fixed facility that is considered to be necessary for conducting its principal business in the state or territory where its head office or principal office is located, and takes charge of managing, controlling and operating the business by itself (referred to in the next paragraph as the "case where a specified foreign subsidiary company, etc. has a fixed facility"), the phrase "amount that is adjusted" in the said paragraph shall be deemed to be replaced with "amount that is adjusted,..., after deducting therefrom the amount equivalent to ten percent of the amount of expense specified by a Cabinet Order as a personnel expense for people engaged in the business at the said specified foreign subsidiary, etc."  - 日本法令外国語訳データベースシステム

３　第一項各号に掲げる内国法人に係る特定外国子会社等（株式（出資を含む。）若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）若しくは著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の提供又は船舶若しくは航空機の貸付けを主たる事業とするものを除く。）がその本店又は主たる事務所の所在する国又は地域においてその主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有し、かつ、その事業の管理、支配及び運営を自ら行つているものである場合（次項において「固定施設を有するものである場合」という。）における第一項の規定の適用については、同項中「調整を加えた金額」とあるのは、「調整を加えた金額から当該特定外国子会社等の事業に従事する者の人件費として政令で定める費用の額の百分の十に相当する金額を控除した金額」とする。例文帳に追加

(3) With regard to the application of the provision of paragraph (1) in the case where a specified foreign subsidiary company, etc. related to a domestic corporation listed in each item of paragraph (1) (excluding a company engaged in, as its principal business, the holding of shares (including capital contributions) or bonds, the provision of industrial property rights or any other rights concerning technology, production methods involving special technology or any other equivalent rights or methods (including the right to use these rights) or copyrights (including rights of publication, neighboring rights and any other equivalent rights) or the lending of vessels or aircrafts) has an office, store, factory or any other fixed facility that is considered to be necessary for conducting its principal business in the state or territory where its head office or principal office is located, and takes charge of managing, controlling and operating the business by itself (referred to as the "case where a specified foreign subsidiary company, etc. has a fixed facility" in the next paragraph), the phrase "amount that is adjusted" in the said paragraph shall be deemed to be replaced with "amount that is adjusted,..., after deducting therefrom the amount equivalent to ten percent of the amount of expense specified by a Cabinet Order as a personnel expense for people engaged in the business at the said specified foreign subsidiary, etc."  - 日本法令外国語訳データベースシステム

３　第一項各号に掲げる連結法人に係る特定外国子会社等（株式（出資を含む。）若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）若しくは著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の提供又は船舶若しくは航空機の貸付けを主たる事業とするものを除く。）がその本店又は主たる事務所の所在する国又は地域においてその主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有し、かつ、その事業の管理、支配及び運営を自ら行つているものである場合（次項において「固定施設を有するものである場合」という。）における第一項の規定の適用については、同項中「調整を加えた金額」とあるのは、「調整を加えた金額から当該特定外国子会社等の事業に従事する者の人件費として政令で定める費用の額の百分の十に相当する金額を控除した金額」とする。例文帳に追加

(3) With regard to the application of the provision of paragraph (1) in the case where a specified foreign subsidiary company, etc. related to a consolidated corporation listed in each item of paragraph (1) (excluding a company engaged in, as its principal business, the holding of shares (including capital contributions) or bonds, the provision of industrial property rights or any other rights concerning technology, production methods involving special technology or any other equivalent rights or methods (including the right to use these rights) or copyrights (including rights of publication, neighboring rights and any other equivalent rights) or the lending of vessels or aircrafts) has an office, store, factory or any other fixed facility that is considered to be necessary for conducting its principal business in the state or territory where its head office or principal office is located, and takes charge of managing, controlling and operating the business by itself (referred to as the "case where a specified foreign subsidiary company, etc. has a fixed facility" in the next paragraph), the phrase "amount that is adjusted" in the said paragraph shall be deemed to be replaced with "amount that is adjusted,..., after deducting therefrom the amount equivalent to ten percent of the amount of expense specified by a Cabinet Order as a personnel expense for people engaged in the business at the said specified foreign subsidiary, etc."  - 日本法令外国語訳データベースシステム

第十三条　不正競争による営業上の利益の侵害に係る訴訟における当事者等が、その侵害の有無についての判断の基礎となる事項であって当事者の保有する営業秘密に該当するものについて、当事者本人若しくは法定代理人又は証人として尋問を受ける場合においては、裁判所は、裁判官の全員一致により、その当事者等が公開の法廷で当該事項について陳述をすることにより当該営業秘密に基づく当事者の事業活動に著しい支障を生ずることが明らかであることから当該事項について十分な陳述をすることができず、かつ、当該陳述を欠くことにより他の証拠のみによっては当該事項を判断の基礎とすべき不正競争による営業上の利益の侵害の有無についての適正な裁判をすることができないと認めるときは、決定で、当該事項の尋問を公開しないで行うことができる。例文帳に追加

Article 13 (1) In a lawsuit for the infringement of business interests by unfair competition, where a party, etc. is to be examined as a party itself or a legal representative or as a witness with regard to a matter that serves as the basis for determining the presence or absence of the infringement and falls under a trade secret held by the party, and when the court, by the unanimous consent of the judges, finds that the party, etc. is unable to give sufficient statements regarding the matter because it is clear that giving statements regarding the matter in open court will significantly hinder the party's business activities that are based on the trade secret, and that, without said statements by the party, the court is unable to make an appropriate decision on the presence or absence of infringement on business interests by unfair competition which should be made based on the determination of said matter, it may conduct the examination on the matter in camera by means of a ruling.  - 日本法令外国語訳データベースシステム

第四十三条　育成者権又は専用利用権の侵害に係る訴訟における当事者等が、その侵害の有無についての判断の基礎となる事項であって当事者の保有する営業秘密に該当するものについて、当事者本人若しくは法定代理人又は証人として尋問を受ける場合においては、裁判所は、裁判官の全員一致により、その当事者等が公開の法廷で当該事項について陳述をすることにより当該営業秘密に基づく当事者の事業活動に著しい支障を生ずることが明らかであることから当該事項について十分な陳述をすることができず、かつ、当該陳述を欠くことにより他の証拠のみによっては当該事項を判断の基礎とすべき育成者権又は専用利用権の侵害の有無についての適正な裁判をすることができないと認めるときは、決定で、当該事項の尋問を公開しないで行うことができる。例文帳に追加

Article 43 (1) When a party, etc., to litigation pertaining to the infringement of a patent right or exclusive exploitation right is to be examined as a party to the litigation, its statutory representative or a witness, with pertaining to matters that will be a basis for the determination of the existence or non-existence of the said infringement, and such matters are trade secrets possessed by a party, the court may, by a ruling, elect to hold closed examinations of such matters where the court, upon the unanimous consent of all judges, finds that the parties, etc. will be unable to make sufficient statements regarding the matters due to the obvious fact that making statements regarding the matters at an open examination will significantly interfere with the business activities of the party based on such trade secrets and that, without such statements, a proper decision on the fact of the existence or non-existence of the infringement of a patent right or exclusive exploitation right that ought to be made based on the said matters may not be made based solely on other evidence.  - 日本法令外国語訳データベースシステム

第百五条の七　特許権又は専用実施権の侵害に係る訴訟における当事者等が、その侵害の有無についての判断の基礎となる事項であつて当事者の保有する営業秘密に該当するものについて、当事者本人若しくは法定代理人又は証人として尋問を受ける場合においては、裁判所は、裁判官の全員一致により、その当事者等が公開の法廷で当該事項について陳述をすることにより当該営業秘密に基づく当事者の事業活動に著しい支障を生ずることが明らかであることから当該事項について十分な陳述をすることができず、かつ、当該陳述を欠くことにより他の証拠のみによつては当該事項を判断の基礎とすべき特許権又は専用実施権の侵害の有無についての適正な裁判をすることができないと認めるときは、決定で、当該事項の尋問を公開しないで行うことができる。例文帳に追加

Article 105-7 (1) When a party, etc., to litigation concerning the infringement of a patent right or exclusive license is to be examined as a party to the litigation, as its statutory representative or as a witness, with regard to matters that will be a basis for the determination of the existence or non-existence of the said infringement, and such matters are trade secrets possessed by a party, the court may, by a ruling, elect to hold closed examinations of such matters where the court, upon the unanimous consent of all judges, finds that the parties, etc. will be unable to make sufficient statements regarding the matters due to the obvious fact that making statements regarding the matters at an open examination will significantly interfere with the business activities of the party based on such trade secrets and that, without such statements, a proper decision on the fact of the existence or non-existence of the infringement of a patent right or exclusive license that ought to be made based on the said matters may not be made based solely on other evidence.  - 日本法令外国語訳データベースシステム

第五条　石油精製業者等（石油精製業者、特定石油販売業者又は石油輸入業者のうち、経済産業省令で定めるものをいう。以下同じ。）は、毎月、経済産業省令で定めるところにより、その月（以下この項において「届出月」という。）の基準備蓄量（届出月の翌々月において石油精製業者等が常時保有すべきものとして、石油精製業者等の届出月の直前の十二箇月の指定石油製品の生産量又は石油（石油ガスを除く。以下この節において同じ。）の販売量若しくは輸入量を基礎として経済産業省令で定めるところにより算定される石油の数量をいう。以下この節において同じ。）その他経済産業省令で定める事項を経済産業大臣に届け出なければならない。例文帳に追加

Article 5 (1) The Oil Refiner (means Oil Refiner, Specified Oil Distributor or Oil Importer designated in the Ordinance of the Ministry of Economy, Trade and Industry. The same shall apply hereinafter) shall, every month and pursuant to the provisions of an Ordinance of the Ministry of Economy, Trade and Industry, notify the Minister of Economy, Trade and Industry of the standard stockpiles (mean the volume of oil calculated based on the criteria set forth in the Ordinance of Ministry of Economy, Trade and Industry on the basis of production volume of the Designated Oil Products or the volume of sales or imports of oil (excluding Oil Gas. Hereinafter the same shall apply in this Section) for the period of twelve months immediately preceding the Notification Month in which notification was made by the Oil Refiners as the volume to be always held by them in the month after next of the Notification Month) for the month (hereinafter referred to as the "Notification Month" in this paragraph) and other matters provided in the Ordinance of Ministry of Economy, Trade and Industry.  - 日本法令外国語訳データベースシステム

第五十二条の十四　内閣総理大臣は、銀行主要株主（銀行の総株主の議決権の百分の五十を超える議決権の保有者に限る。以下この条において同じ。）の業務又は財産の状況（銀行主要株主が会社その他の法人である場合にあつては、当該銀行主要株主の子会社その他の当該銀行主要株主と内閣府令で定める特殊の関係のある会社の財産の状況を含む。）に照らして、当該銀行の業務の健全かつ適切な運営を確保するため特に必要があると認めるときは、その必要の限度において、当該銀行主要株主に対し、措置を講ずべき事項及び期限を示して、当該銀行の経営の健全性を確保するための改善計画の提出を求め、若しくは提出された改善計画の変更を命じ、又はその必要の限度において監督上必要な措置を命ずることができる。例文帳に追加

Article 52-14 (1) The Prime Minister may, when and to the extent that he/she finds it particularly necessary for ensuring sound and appropriate management of the business of a Bank in light of the status of business or property (in the case that the Major Shareholder of Bank is a company or any other juridical person, it shall include the status of property of Subsidiary Companies of that Major Shareholder of the Bank or any other companies that have a special relationship specified by a Cabinet Office Ordinance with that Major Shareholder of Bank) of the Major Shareholder of Bank (limited to a person who holds more than five hundredths of the Voting Rights Held by All of the Shareholders of the Bank; hereinafter the same shall apply in this Article), request the Major Shareholder of Bank to submit an improvement plan for securing the soundness in management of the Bank or order amendment of the submitted improvement plan by designating matters for which measures should be taken and the time limit therefor, or may order, within the limit necessary, measures necessary for the purpose of supervision.  - 日本法令外国語訳データベースシステム

適格機関投資家等特例業者等が行う業務が、適格機関投資家等特例業務又は特例投資運用業務の要件に該当しない場合（適格機関投資家等特例業務にあっては、例えば、スキームの組成に必要とされる適格機関投資家が、適格機関投資家等特例業者から、ほとんど実態のない業務に対する報酬を受け取ることによって、実際には適格機関投資家として出資対象事業持分を取得し、又は保有していないと評価し得るような場合を含む。）は、当該業者は金商法第29条に基づく登録を行うことが必要となる旨の周知に努めるものとする。例文帳に追加

Supervisors shall strive to publicize that in cases where the business conducted by a business operator engaging in a business specially permitted for qualified institutional investors, etc. or by a specially-permitted investment management business operator does not meet the requirements for the business specially permitted for qualified institutional investors, etc. (Article 63(2) of the FIEA) or specially-permitted investment management business (Article 48(1) of the Supplementary Provisions of the Amendment Act), such business operator shall be required to obtain registration under Article 29 of the FIEA.  - 金融庁

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

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

第四十条の十　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。例文帳に追加

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

三　適格分社型分割、適格現物出資又は適格事後設立（以下この号において「適格分社型分割等」という。）　当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度（適格分社型分割等の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若しくは各連結事業年度又は適格分社型分割等の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若しくは各事業年度をいう。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、当該適格分社型分割等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

iii) Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as "qualified spin-off-type company split, etc."): Any part of the taxed amount of retained income or individually taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc., or each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc.; 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 spin-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

三　適格分社型分割、適格現物出資又は適格事後設立（以下この号において「適格分社型分割等」という。）　当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度（適格分社型分割等の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若しくは各事業年度又は適格分社型分割等の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若しくは各連結事業年度をいう。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、当該適格分社型分割等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

iii) Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as "qualified spin-off-type company split, etc."): Any part of the individually taxed amount of retained income or taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc., or each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc.; 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 spin-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

第六十六条の四　法人が、昭和六十一年四月一日以後に開始する各事業年度において、当該法人に係る国外関連者（外国法人で、当該法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第六項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該法人の当該事業年度の所得及び解散（合併による解散を除く。以下この条において同じ。）による清算所得（清算所得に対する法人税を課される法人の清算中の事業年度の所得及び同法第百三条第一項第二号の規定により解散による清算所得とみなされる金額を含む。第七項において同じ。）に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。例文帳に追加

Article 66-4 (1) Where a corporation has, in each business year beginning on or after April 1, 1986, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said corporation (meaning a foreign corporation that has a relationship with the said corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (6) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order; hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said corporation's income for the said business year and its liquidation income due to dissolution (excluding dissolution as a result of a merger; hereinafter the same shall apply in this Article) (liquidation income shall include the income of a corporation that is liable for corporation tax on liquidation income for the business year when liquidation is in progress, and any amount that shall be deemed to be liquidation income due to dissolution pursuant to the provision of Article 103(1)(ii) of the said Act; the same shall apply in paragraph (7)), the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price.  - 日本法令外国語訳データベースシステム