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第5課の部分一致の例文一覧と使い方

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例文

5 前項に定めるもののほか、法人税法四条の七に規定する受託法人又は法人税信託の受益者についての法六十八条の九十三の六(三項、四項及び六項を除く。)から六十八条の九十三の九までの規定又は三十九条の百二十の八から三十九条の百二十の十(三項を除く。)まで若しくは三十九条の百二十の十二からこの条までの規定の適用に関し必要な事項は、財務省令で定める。例文帳に追加

(5) With regard to a trust corporation or a beneficiary of a trust subject to corporation taxation prescribed in Article 4-7 of the Corporation Tax Act, in addition to what is specified in the preceding paragraph, other necessary matters concerning the application of the provisions of Article 68-93-6 (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 68-93-9 of the Act, Article 39-120-8 to Article 39-120-10 (excluding paragraph (3)), or Article 39-120-12 to this Article shall be specified by an Ordinance of the Ministry of Finance.  - 日本法令外国語訳データベースシステム

5 法人が受ける特定目的信託の利益の分配の額に係る法人税法二十三条及び九十三条の規定の適用については、同法二十三条一項中「掲げるもの」とあるのは「掲げるもの及び二条二十九号の二ホ(定義)に掲げる特定目的信託の租税特別措置法六十八条の三の二一項(特定目的信託に係る受託法人の税の特例)に規定する利益の分配の額」と、同法九十三条二項二号中「該当するもの」とあるのは「該当するもの及び二条二十九号の二ホ(定義)に掲げる特定目的信託の租税特別措置法六十八条の三の二一項(特定目的信託に係る受託法人の税の特例)に規定する利益の分配の額」とする。例文帳に追加

(5) With regard to the application of the provisions of Article 23 and Article 93 of the Corporation Tax Act to the amount of distribution of profit from a special purpose trust to be received by a corporation, the phrase "amount listed in item (i)" in Article 23(1) of the said Act shall be deemed to be replaced with "amount listed in item (i)... and the amount of distribution of profit prescribed in Article 68-3-2(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Purpose Trusts) from the special purpose trust listed in Article 2(xxix)-2(e) (Definitions)", and the phrase "amount listed in item (iii) of the said Article" in Article 93(2)(ii) of the said Act shall be deemed to be replaced with "amount listed in item (iii) of the said Article and the amount of distribution of profit prescribed in Article 68-3-2(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Purpose Trusts) from the special purpose trust listed in Article 2(xxix)-2(e) (Definitions)".  - 日本法令外国語訳データベースシステム

4 承継会社の取得した附則五条六項又は六条二項の規定により会社が行う出資又は譲渡に係る償却資産のうち、この法律の施行の日(以下「施行日」という。)の前日において地方税法附則十五条二十七項から三十項までの規定、地方税法等の一部を改正する法律(平成八年法律十二号)附則六条十五項から十七項までの規定、同条十八項の規定によりなお効力を有するものとして読み替えて適用される同法一条の規定による改正前の地方税法附則十五条三十項の規定又は地方税法等の一部を改正する法律(平成十年法律二十八号)附則六条十一項若しくは十二項の規定により固定資産税の税標準の特例の適用を受けているものに対してする固定資産税の税標準は、これらの特例の適用を受けることとなっていた期間内は、なお従前の例による。例文帳に追加

(4) With respect to the depreciation assets acquired by the Succeeding Companies pertaining to the contribution-in-kind or transfer by the Company under the provisions of Article 5 paragraph (6) or Article 6 paragraph (2) of the Supplementary Provisions, the basis of assessment of real estate tax to which the special tax rate applies and still within an effective period on the preceding day of the effective date of this Act (hereinafter referred to as "the effective date") under the provisions of: Article 15 paragraph (27) though paragraph (30) of the Supplementary Provisions of the Local Taxation Act; Article 6 paragraph (15) through paragraph (17) of the Supplementary Provisions of the Act to Amend the Local Taxation Act, etc. (Act No. 12 of 1996); Article 15 paragraph (30) of the Supplementary Provisions of the Local Taxation Act before the amendment pursuant to the provisions of Article 1 of the same Act which shall be read as still effective under the provisions of paragraph (18) of the same article, or the provisions of Article 6 paragraph (11) or paragraph (12) of the Act to Amend the Local Taxation Act, etc. (Act No. 28 as of 1998), shall follow the precedent during the period to which the special tax rate applies.  - 日本法令外国語訳データベースシステム

7 法四十二条の二一項の規定の適用を受けようとする外国金融機関等は、当該外国金融機関等に対し特定利子の支払をする特定金融機関等の同条十項に規定する帳簿に各人別に記載又は記録を受けていないときは、同条五項の規定により非税適用申告書を同項に規定する税務署長に提出しなければならない。例文帳に追加

(7) A foreign financial institution, etc. which seeks the application of the provisions of Article 42-2(1) of the Act shall, when it has not been entered or recorded separately in the books prescribed in Article 42-2(10) of the Act of a specified financial institution, etc. which pays specified interest to the said foreign financial institution, etc., submit a written application for tax exemption to the district director prescribed in Article 42-2(5) of the Act pursuant to the provisions of the said paragraph.  - 日本法令外国語訳データベースシステム

例文

嵩倍数の異なる少なくとも2種の予備発泡粒子の混合物を発泡成形することにより得られ、前記混合物が30〜80倍の1の嵩倍数(X)を有する1予備発泡粒子とX+5〜X+30倍の2の嵩倍数を有する2予備発泡粒子とを少なくとも含むことを特徴とする発泡成形体の製造方法により題を解決する。例文帳に追加

The method for manufacturing an expansion molding include expansion-molding a mixture of at least two types of preexpanded particles having different bulk expansion ratios, wherein the mixture contains at least a first preexpanded particle having a first bulk expansion ratio (X) of 30 to 80 and a second preexpanded particle having a second bulk expansion ratio of X+5 to X+30 times. - 特許庁


例文

フランジ1の上面から上方側に延設された角筒状のFPCケース7に設けられた1〜4フランジ端子部22、24に、FPC5および制御回路基板6から延設された1〜4回路基板端子部41、43を接続する端子接続工程から溶接工程を省くことを題とする。例文帳に追加

To omit a welding step from a terminal connecting process for connecting a first to fourth circuit board terminal portions 41, 43 provided extending from an FPC 5 and a control circuit board 6 to a first to fourth terminal portions 22, 24 provided at a rectangular cylinder shaped FPC case 7 extending upward from top surface of a flange 1. - 特許庁

(6) 審査官及び特許部のその他の構成員の除斥及び忌避については,裁判官の除斥及び忌避に関する民事訴訟法 41条から 44条まで, 45条(2) 2文, 47条から 49条までが準用される。同じ規定が,上級及び中級職の公務員並びにこれらに準じる者について,それらの者が(5)に基づき審査又は特許部の権限内にある事項の処理を委ねられている限りにおいて適用される。忌避の申請については,決定を必要とする場合は,特許部が決定をする。例文帳に追加

(6) As to the exclusion and challenge of Examiners and other members of the Patent Divisions, Sections 41 to 44, the second sentence of Section 45(2) and Sections 47 to 49 of the Code of Civil Procedure [Zivilprozessordnung] relating to exclusion and challenge of members of a court shall apply mutatis mutandis. The same shall apply to civil servants of the higher and intermediate grades and to employees, insofar as they have been entrusted under subsection (5) with the handling of matters within the competence of the Examining Sections or Patent Divisions.  - 特許庁

2 前項三号に規定する趣旨は、命令の取消し又は変更を求める範囲を明らかにするように記載するものとし、同号に規定する理由においては、排除措置命令又は納付命令(五項、五十八条、五十九条一項、六十六条三項及び四項並びに七十条の八において「原処分」という。)に対する主張(排除措置命令にあつてはその原因となる事実に対する主張、納付命令にあつては徴金の計算の基礎に対する主張)が明らかにされていなければならない。例文帳に追加

(2) The gist as prescribed in item iii of the preceding paragraph shall clearly state the scope of the request for rescission or modification of the order, and the claim (in the case of a cease and desist order, the claim against the facts that led to the order; in the case of a payment order, the claim against the basis of calculation of the surcharge) against the cease and desist order or payment order (referred to as "original order" in paragraph 5, Article 58, paragraph 1 of Article 59, paragraph 3 and 4 of Article 66, and Article 70-8) shall be clarified in the reason prescribed in the same item.  - 日本法令外国語訳データベースシステム

2 号の括弧書きは、補正前発明と産業上の利用分野及び解決しようとする題が同一である発明となるように補正前発明の発明特定事項を限定する補正でなければならない、すなわち、補正前後の発明の利用分野及び題が同一でなければならないことを規定するものである。例文帳に追加

The provision in the parenthesis is of 17bis (5) (ii) provides that amendment should limit the matters used to specify the invention before amendment so that the industrial field of the invention and the problem to be solved are the same as those of before amendment, namely the industrial field of the invention and the problem to be solved of the inventions before and after amendment should be the same.  - 特許庁

例文

5 一項に規定する個人が、国内に有する法百六十四条一項一号に規定する場所を通じて行う国外にある者に対する金銭の貸付け、投資その他これらに準ずる行為により生ずる所得で当該場所において行う事業に帰せられるものは、一項の規定にかかわらず、当該個人の法百六十一条一号に規定する国内において行う事業から生ずる所得とする。ただし、当該行為の行われた外国(当該個人の住所、居所、国籍又はこれらに類する基準によりその者のすべての所得について租税をす国を除く。)において当該行為により生ずる所得に対し二百二十一条一項(外国所得税の範囲)に規定する外国所得税がされた又はされるべき旨を証する書面を確定申告書に添付した場合は、この限りでない。例文帳に追加

(5) Income arising from a money loan, investment or any other act equivalent thereto conducted vis-a-vis a person who is outside Japan by an individual prescribed in paragraph (1) via a place prescribed in Article 164(1)(i) of the Act that the individual holds in Japan, if it is attributable to the business conducted at the said place, shall be treated, notwithstanding the provision of paragraph (1), as the said individual's income from a business conducted in Japan as prescribed in Article 161(i) of the Act; provided, however, that this shall not apply where the individual has attached, to his/her final return form, a document proving the fact that, in the foreign state where the said act has been conducted (excluding a state that imposes a tax on the individual's total income on the basis of his/her domicile, residence, nationality or any other factor similar thereto), foreign income tax prescribed in Article 221(1) (Scope of Foreign Income Tax) has been imposed or is to be imposed on any income from the said act.  - 日本法令外国語訳データベースシステム

例文

26 二十四項の規定は振替地方債非税適用申告書を提出した者(五項の規定により振替地方債非税適用申告書を提出したものとみなされる者を含む。以下この項及び二十八項において同じ。)が特定振替機関等若しくは適格外国仲介業者から振替地方債の振替記載等を受けたとき又は特定振替機関等若しくは適格外国仲介業者に対し振替地方債異動申告書を提出したときについて、前項の規定は振替地方債非税適用申告書を提出した者が適格外国仲介業者から振替地方債の振替記載等を受けたとき又は適格外国仲介業者に対し振替地方債異動申告書を提出したときについて、それぞれ準用する。この場合において、二十四項中「当該振替国債非税適用申告書」とあるのは「当該振替地方債非税適用申告書」と、前項中「当該振替国債非税適用申告書」とあるのは「当該振替地方債非税適用申告書」と、「振替国債に」とあるのは「振替地方債に」と読み替えるものとする。例文帳に追加

(26) The provisions of paragraph (24) shall apply mutatis mutandis where a person who has submitted a written application for tax exemption of book-entry transfer local government bonds (including one who shall be deemed to have submitted a written application for tax exemption of book-entry transfer local government bonds pursuant to the provisions of paragraph (5); hereinafter the same shall apply in this paragraph and paragraph (28)) has made entries or records under the book-entry transfer system regarding book-entry transfer local government bonds through a specified book-entry transfer institution, etc. or qualified foreign intermediary, or submitted a written application for a change of book-entry transfer local government bonds to a specified book-entry transfer institution, etc. or qualified foreign intermediary; and the provisions of the preceding paragraph shall apply mutatis mutandis where a person who has submitted a written application for tax exemption of book-entry transfer local government bonds has made entries or records under the book-entry transfer system regarding book-entry transfer local government bonds through a qualified foreign intermediary, or submitted a written application for a change of book-entry transfer local government bonds to a qualified foreign intermediary. In this case, in paragraph (24), the term "the said written application for tax exemption of book-entry transfer national government bonds" shall be deemed to be replaced with "the said written application for tax exemption of book-entry transfer local government bonds"; in the preceding paragraph, the term "the said written application for tax exemption of book-entry transfer national government bonds" shall be deemed to be replaced with "the said written application for tax exemption of book-entry transfer local government bonds," and the term "pertaining to the said book-entry transfer national government bonds" shall be deemed to be replaced with "pertaining to the said book-entry transfer local government bonds."  - 日本法令外国語訳データベースシステム

百八十五条の十五 前条一項の規定により督促を受けた者がその指定する期限までにその納付すべき金額を納付しないときは、内閣総理大臣の命令で、百八十五条の七一項から五項までの決定(百八十五条の八六項又は七項の規定による変更後のものを含む。以下この条及び次条において「徴金納付命令」という。)を執行する。この命令は、執行力のある債務名義と同一の効力を有する。例文帳に追加

Article 185-15 (1) When a person who has received a demand under paragraph (1) of the preceding Article fails to pay the amount to be paid within the designated time limit, the decisions under Article 185-7, paragraphs (1) to (5) inclusive (including the decisions after amendment as prescribed in Article 185-8(6) or (7); hereinafter referred to as an "Administrative Monetary Penalty Payment Order" in this Article and the following Article) shall be executed based upon the order of the Prime Minister. Said order shall have the same effect as that of an enforceable title of obligation.  - 日本法令外国語訳データベースシステム

上記題は,対象物(16)から反射したリボンビームなどの光を集光するレンズ(21)と;1の偏光子(22)と;光学モジュール(10)と;2の偏光子(23)と;光検出器(24)と;を具備し,前記光学モジュール(10)は,1のリターダー部分(1)と2のリターダー部分(2)とが接合部分(3)を介して形成された板状の1の光学素子(4)と;1のリターダー部分(5)と2のリターダー部分(6)とが接合部分(7)を介して形成された板状の2の光学素子(8)とを具備するイメージング装置(25)などによって解決される。例文帳に追加

The optical element includes singular or plural (preferably plural) sets of two parts having different engineering properties called as a first retarder part (1) and a second retarder part (2), and further a contact part (3) has not only a straight line but also various shapes and has various transmission characteristics. - 特許庁

五条 法務大臣が、次の各号のいずれかに該当し、その後に弁護士業務について法務省令で定める法人が実施する研修であつて法務大臣が指定するものの程を修了したと認定した者は、前条の規定にかかわらず、弁護士となる資格を有する。例文帳に追加

Article 5 Notwithstanding the provisions of the preceding Article, a person who has met any of the requirements set forth in either of the following items and who is certified by the Minister of Justice as having thereinafter completed a training course for attorney services, as designated by the Minister of Justice and implemented by a juridical person as specified in an Ordinance of the Ministry of Justice, shall be qualified to become an attorney.  - 日本法令外国語訳データベースシステム

(1) 特許出願人又は特許権者は,本法及び本法と不可分の部分を構成する附則に定める税を納付しなければならない。諸規則は,19755月2日付法律17/1975号,1958年12月26日付税及び特別会計税法(Ley de Tasas y Exacciones Parafiscales),一般税法(Ley General Tributaria),及び追加規定に従うものとする。例文帳に追加

(1) An applicant or owner of a patent shall pay the taxes set out in the Annex to the present Law and forming an integral part thereof. The Regulations shall be subject to the provisions of Law No. 17/1975 of May 2, 1975, the Law on Taxes and Extrabudgetary Payments of December 26, 1958 [Ley de Tasas y Exacciones Parafiscales], the General Tax Law [Ley General Tributaria] and complementary provisions. - 特許庁

2バルブ7の円環状端面および内部にゴムモールドされたモールドゴム(例えばフッ素ゴム等のシールゴム)9と樹脂ハウジング5の弁座との間の低温気密性の確保とDLC被膜96の非粘着性の維持とを両立させることを題とする。例文帳に追加

To compatibly materialize low temperature air tightness at an annular end surface of a second valve 7, a part between a molded rubber (in an embodiment, sealing rubber such as fluororubber) 9 having an inside thereof molded by rubber and a valve seat of a resin housing 5, and retention of non-adhesive nature of DIC coating 96. - 特許庁

また、4 学年に約5 ヶ月間、企業等の現場で実務を行い、これによって得られた成果をもとに、大学院修士程での研究テーマや職業への基礎的な認識を得ることで、将来の技術の創造展開に役立てる実務訓練制度を実施している。例文帳に追加

In addition, the university has a practical training program in which students will attend OJT at companies for approximately 5 months in their senior year and gain basic understanding on the research theme in their master’s course study or possible future career based on such OJT outcomes, and it will help them think about creation/deployment of technologies in the future.  - 経済産業省

また、4 学年に約5ヶ月間、企業等の現場で実務を行い、これによって得られた成果をもとに、大学院修士程での研究テーマや職業への基礎的な認識を得ることで、将来の技術の創造展開に役立てる実務訓練制度を実施している。例文帳に追加

In addition, the university has a practical training program in which students will attend OJT at companies for approximately 5 months in their senior year and gain basic understanding on the research theme in their master's course study or possible future career based on such OJT outcomes, and it will help them think about creation/deployment of technologies in the future. - 経済産業省

九条1、十条8若しくは9、十一条8から10まで、十二条4から6まで又は二十一条3から5までの規定が適用される場合を除くほか、一方の締約国の居住者が他方の締約国の居住者に支払った配当、利子、使用料その他の支払金については、当該一方の締約国の居住者の税対象利得の決定に当たって、当該一方の締約国の居住者に支払われたとした場合における条件と同様の条件で控除するものとする。例文帳に追加

Except where the provisions of paragraph 1 of Article9, paragraphs 8 or 9 of Article 10, paragraphs 8, 9 or 10of Article 11, paragraphs 4, 5 or 6 of Article 12, or paragraphs 3, 4 or 5 of Article 21 of this Convention apply, dividends, interest, royalties and other disbursements paid by a resident of a Contracting State to a resident of the other Contracting State shall, for the purposes of determining the taxable profits of the first- mentioned resident, be deductible under the same conditions as if they had been paid to a resident of the first- mentioned Contracting State.  - 財務省

二 その償還期限を繰り上げて償還する場合又は当該期限前に買入消却をする場合 当該割引債につき法四十一条の十二三項の規定により徴収された所得税の額から同条五項の規定により還付される金額を控除した残額のうち、非税法人等が当該割引債を所有していた期間に対応する部分の金額例文帳に追加

(ii) Where redemption is made by bringing the redemption date forward or retirement by purchase is performed prior to the redemption date: Out of the remaining amount after deducting the amount to be refunded pursuant to the provisions of Article 41-12(5) of the Act from the income tax collected on the said discount bonds pursuant to the provisions of paragraph (3) of the said Article, the amount corresponding to the period during which a non-taxable corporation, etc. held the said discount bonds.  - 日本法令外国語訳データベースシステム

金属基体2の表面(金属皮膜3の表面)に密着して形成されたジルコニウム化合物とフッ素化合物を主として含有する1防錆皮膜4と、1防錆皮膜4の上層部に形成された金属イオンおよび/または金属化合物を主として含有する2防錆皮膜5を備えた防錆処理金属1により題を解決できる。例文帳に追加

The rust prevention-treated metal 1 is provided with a first rust preventive film 4 containing mainly zirconium and fluorine compounds formed tightly on a surface of the metallic substrate 2 (a surface of a metallic film 3) and a second rust preventive film 5 containing mainly a metallic ion and/or metallic compound formed on an upper layer of the first rust preventive film 4. - 特許庁

pin接合を有する光電変換素子を構成するp層を、5nm以下の膜厚を有する均一に不純物が添加された1p層7を成膜し、該1p層7上にp型不純物を含まないガス分解によって2p層8を成膜することにより形成する光電変換素子の製造方法を提供することにより、上記題を解決する。例文帳に追加

In the process for fabricating a photoelectric conversion element, a p-layer constituting the photoelectric conversion element having a pin junction is formed by depositing a first p-layer 7 having a film thickness of 5 nm or less and added with impurities uniformly, and then depositing a second p-layer 8 on the first p-layer 7 by gas decomposition containing no p-type impurity. - 特許庁

5 二項に規定する資本取引について一項及び二項の規定により許可を受ける義務がされた場合には、当該資本取引を行おうとする者は、政令で定めるところにより、これらの規定による許可の申請を併せて行うことができる。この場合において、財務大臣は、当該申請に係る資本取引について許可を受ける義務をすることとなつた事態のいずれをも生じさせないかを併せ考慮して、許可をするかどうかを判断するものとする。例文帳に追加

(5) Where the obligation to obtain permission has been imposed, pursuant to the provisions of paragraphs 1 and 2, for capital transactions prescribed in paragraph 2, a person who intends to conduct the capital transactions may apply, pursuant to the provisions of Cabinet Order, for permission pursuant to these provisions at the same time. In this case, the Minister of Finance shall decide whether to grant permission by taking into consideration whether or not any of the situations which have served as grounds for imposing the obligation to obtain permission for capital transactions pertaining to the application will arise.  - 日本法令外国語訳データベースシステム

(8) (6)(b)の規定による,目的である,解決しようとする技術的題とは,技術水準と比較したときにその発明が有する技術的効果を獲得するために,最も近い技術水準を修正又は改作するために提案する目的を示す。それは, 16条(1)(d)の規定により,出願の明細書において出願人によって提示された技術的題と異なることが有り得るが,それは,審査手続中に庁によって決定された技術水準が,それを目的とする効果に変更をす場合である。例文帳に追加

(8) The objective technical problem to be solved according to the provisions of paragraph (5) letter b) represents the objective proposed for modifying or adapting the closest state of the art for obtaining the technical effects the invention has in comparison with this state of the art. It may be different from the technical problem presented by the applicant in the description of the application, according to the provisions of Art. 16 paragraph (1) letter d), if the state of the art determined by the Office during the examination procedure imposes the modification to the effect of rendering it objective. - 特許庁

まず、組み立てメーカーへの供給拠点や三国輸出拠点といった供給面の項目が有望理由の上位にあげられていること、次に比較国を含め唯一「物的インフラ面」の項目が有望理由5 位に入っており、かつ「物的・制度的インフラ面」の項目が題項目の上位にあげられていないこと、最後に題項目として労働コスト上昇以外にも人材確保の困難さといった「人材面」の題が多くあげられていることである。例文帳に追加

(1)Supply aspect such as supply base to assemblers and export base to third countries is ranked high as the reason for listing Thailand as promising.(2) Physical infrastructure is ranked fifth as the reason for listing Thailand as promising: the only country ranked high among those countries in comparison .Furthermore, "physical and institutional infrastructure" is NOT ranked high as an associated issue. Furthermore, "physical and institutional infrastructure" is NOT ranked high as an associated issue. (3)Human resource aspects, such as difficulty in securing labor force, are ranked high as an issue in addition to rising labor costs. - 経済産業省

1973年10月5日ミュンヘンにおいて署名された欧州特許付与に関する条約98条にしたがう欧州特許の付与通知の公告から起算して2月以内に納付期日となった年金については,この期限内に納付しなければならない。割増料金は,されないものとする。この期限の満了後には,納付期日に実施されなかった納付に関する一般規定が適用される。例文帳に追加

The annual fees which have become due within a period of two months starting from the publication of the notice of grant of an European patent in accordance with Article 98 of the European Patent Convention, signed in Munich on October 5, 1973, are to be paid within this time limit. An additional charge shall not be imposed. After the expiration of this time limit, the general provisions relating to the payments which were not effected on the due date shall apply. - 特許庁

関税化を行った品目については、以下の場合において特別緊急調整措置として追加的関税を、①の場合は関税の1/3を限度とし、当該年度に限り、②の場合は例えば10%超40%以下の下落に対しては、10%を超える分の30%を、当該船荷に限り、賦することができる(5条)。例文帳に追加

Under Article 5, additional tariffs may be imposed as special safeguard measures for tariffed items and may be increased either by: (i) one-third for the relevant year only; or (ii) 30 percent, if a drop of 10-40 percent occurs for the portion of the drop over 10 percent and applied to the relevant shipment load only. Additional tariffs may also be imposed where price drops exceed 40 percent. Specifically, under Article 5: - 経済産業省

5 附則五条六項の規定により会社が地域会社に対しその財産を出資し、又は譲渡する場合において当該地域会社が受ける登記又は登録及び附則六条二項の規定により会社が長距離会社に対しその財産を出資し、又は譲渡する場合において当該長距離会社が受ける登記又は登録については、政令で定めるところにより、登録免許税をさない。例文帳に追加

(5) In the case of contribution-in-kind or transfer of the property from the Company to the Regional Companies under the provisions of Article 5 paragraph (6) of the Supplementary Provisions, and the case of contribution-in-kind or transfer of the property from the Company to the Long-Distance Company under the provisions of Article 6 paragraph (2) of the Supplementary Provisions, no registration license taxes shall be imposed on the registration of said property in accordance with the applicable cabinet order.  - 日本法令外国語訳データベースシステム

2 法人が旧株(当該法人が有していた株式(出資を含む。以下この条において同じ。)をいう。)を発行した内国法人の合併(適格合併に該当しないものに限る。)により法六十八条の三一項に規定する政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽税外国法人(法六十八条の二の三五項一号に規定する特定軽税外国法人をいう。四項において同じ。)の株式に該当するときは、その交付を受けた株式の取得価額については、法人税法施行令百十九条一項五号(法人税法百四十二条の規定により準じて計算する場合を含む。)の規定は、適用しない。例文帳に追加

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

2 前項に規定するもののほか、この法律の施行の日前に旧法六条一項二号に規定する職に在った者(この法律による改正後の弁護士法(以下「新法」という。)五条各号のいずれかに該当する者及び新法六条に規定する者を除く。)の弁護士となる資格については、なお従前の例による。この場合において、旧法六条一項中「次に掲げる者」とあるのは「法務大臣が、弁護士法の一部を改正する法律(平成十六年法律九号)による改正後の弁護士法五条から五条の六までの規定の例により、二号に該当し、その後に弁護士業務について研修の程を修了したと認定した者」と、同項二号中「通算して五年以上となる者」とあるのは「平成二十年三月三十一日までに通算して五年以上になること。」とする。例文帳に追加

(2) In addition to the provisions of the previous paragraph with respect to the qualifications of a person (excluding a person who falls under any of the items of Article 5 of the Attorney Act as amended by this Act ("New Act") and a person stipulated in Article 6 of the New Act) serving in a position stipulated in item (ii) of paragraph (1) of Article 6 of the Old Act prior to the effective date to become an attorney, the provisions then in force shall remain applicable. In such case, the text "a person who is listed in the following" in paragraph (1) of Article 6 of the Old Act shall be read as "a person who has met the requirements of item (ii) and who is certified by the Minister of Justice as having thereinafter completed a training course for attorney services pursuant to the provisions of Articles 5 through 5-6 of the Attorney Act as amended pursuant to the Act for Partial Amendment of the Attorney Act (Act No. 9 of 2004)" and the text "a person with a total of not less than five years" in item (ii) of paragraph (1) of Article 6 of the Old Act shall be read as "a total of not less than five years by March 31, 2008".  - 日本法令外国語訳データベースシステム

5 法四十一条の十二六項の規定による還付を受けようとする非税法人等は、同項の割引債につき同項に規定する償還差益の支払を受ける日までに、次に掲げる事項を記載した還付請求書に当該割引債の取得年月日を証する書類を添付して、これを当該割引債の発行者に提出しなければならない。例文帳に追加

(5) A non-taxable corporation, etc. intending to receive a refund pursuant to the provisions of Article 41-12(6) of the Act shall submit a written request for a refund containing the following matters, along with a document certifying the date of acquisition of the discount bonds, to the issuer of the said discount bonds by the day on which he/she receives the payment of the profit from redemption prescribed in the said paragraph for the said discount bonds set forth in the said paragraph:  - 日本法令外国語訳データベースシステム

5 法四十一条の十二六項の規定による還付を受けようとする非税法人等は、同項の割引債につき償還差益の同項に規定する支払を受ける日までに、次に掲げる事項を記載した還付請求書に当該割引債の取得年月日を証する書類を添付して、これを当該割引債の発行者に提出しなければならない。例文帳に追加

(5) A non-taxable corporation, etc. intending to receive a refund pursuant to the provisions of Article 41-12, paragraph (6) of the Act shall submit a written request for a refund containing the following matters, along with a document certifying the date of acquisition of the discount bonds, to the issuer of said discount bonds by the day on which he/she receives the payment of the profit from redemption as prescribed in said paragraph for said discount bonds set forth in said paragraph:  - 日本法令外国語訳データベースシステム

二 特許請求の範囲の減縮(三十六条五項の規定により請求項に記載した発明を特定するために必要な事項を限定するものであつて、その補正前の当該請求項に記載された発明とその補正後の当該請求項に記載される発明の産業上の利用分野及び解決しようとする題が同一であるものに限る。)例文帳に追加

(ii) restriction of the scope of claims (limited to the cases where the restriction is to restrict matters required to identify the invention stated in a claim or claims under Article 36(5), and the industrial applicability and the problem to be solved of the invention stated in the said claim or claims prior to the amendment are identical with those after the amendment.);  - 日本法令外国語訳データベースシステム

本発明の題は、(A)金属アルコキシドの存在下、メチルケトン類に、ギ酸エステルを反応させてアシルアセトアルデヒドの金属塩を生成させる一工程、(B)次いで、酸の存在下、アシルアセトアルデヒドの金属塩にヒドロキシアミンを反応させる二工程、を含んでなることを特徴とする、5-置換イソオキサゾールの製造法によって解決される。例文帳に追加

This method for producing the 5-substituted isooxazole is characterized by comprising (A) the first process for reacting the methylketone compound with a formate in the presence of a metal alkoxide to produce an acylacetaldehyde metal salt and (B) the second process for reacting the acylacetaldehyde metal salt with hydroxylamine in the presence of an acid. - 特許庁

本発明は上記従来の題を解決するもので、積層基板1内に方向性結合器を構成するもので、終端抵抗である1の抵抗器6とビアホール4を、1のキャパシタ5を介して接続することによって、1つまたは2つの周波数帯域において8デシベル以上の方向性を有する方向性結合器である。例文帳に追加

A directional coupler is arranged in a multilayer substrate 1 and a termination resistor, i.e. a first resistor 6, is connected with a via hole 4 through a first capacitor 5 thus obtaining a directional coupler having directivity of 8 dB or above in one or two frequency bands. - 特許庁

少なくとも基材2、バリア層1、1電極3、有機発光層4及び2電極5を有する有機EL素子30におけるバリア層1を、複数の薄層を積層し、この複数の薄層は、各薄層が異なる圧力条件下で形成する、有機EL素子のバリア層の形成方法により、上記題を解決する。例文帳に追加

The method of forming the barrier layer of the organic EL element is such that the barrier layer 1 in the organic EL element 30 having at least a substrate 2, the barrier layer 1, a first electrode 3, an organic luminous layer 4, and a second electrode 5 is formed by laminating a plurality of thin layers, and each of the plurality of thin layers is formed under different pressure condition. - 特許庁

少なくとも基板1上に一電極2および画素隔壁3を備え、該画素隔壁3間に正孔輸送層4、有機発光層5を備え、その上部に二電極6を備える有機エレクトロルミネッセンス素子の製造方法において、隔壁3に対する濡れ上がりを改善し均一な発光が可能な有機エレクトロルミネッセンス素子を得ることを題とする。例文帳に追加

To provide an organic electroluminescent element capable of uniform light emission by improving wetting-up to barrier ribs 3, in a manufacturing method of an organic electroluminescent element having at least first electrodes 2 and pixel barrier ribs 3 on a substrate 1, hole transport layers 4 and organic luminescent layers 5 between the pixel barrier ribs 3, and a second electrode 6 on upper parts thereof. - 特許庁

上記の題を解決するために、本発明に係るプラズマ発生装置1は、反応容器2と、反応容器2にアルゴンガスを含む気体を供給する1気体供給装置5と、炭化水素を含む気体を供給する2気体供給装置6と、反応容器2へ1GHz以上の周波数のマイクロ波を導入するマイクロ波導入装置10を有するものである。例文帳に追加

The plasma generation device 1 has: a reaction container 2, a first gas supplying device 5 supplying argon-containing gas to the reaction container 2; a second gas supplying device 6 supplying hydrocarbon-containing gas; and a microwave introduction device 10 introducing microwave of 1 GHz or higher to the reaction container 2. - 特許庁

2 発行者が、重要な事項につき虚偽の記載がある四半期・半期・臨時報告書等(二十四条の四の七一項若しくは二項(これらの規定を同条三項(二十七条において準用する場合を含む。)及び二十七条において準用する場合を含む。)の規定による四半期報告書若しくは二十四条の五一項(同条三項において準用する場合を含む。)若しくは四項(これらの規定を二十七条において準用する場合を含む。)の規定による半期報告書若しくは臨時報告書又は二十四条の四の七四項(二十七条において準用する場合を含む。)及び二十四条の五五項(二十七条において準用する場合を含む。)において準用する七条、九条一項若しくは十条一項の規定による訂正報告書をいう。百七十八条五項並びに百八十五条の七二項及び三項において同じ。)を提出したときは、内閣総理大臣は、次節に定める手続に従い、当該発行者に対し、前項一号に掲げる額(同項二号に掲げる額が同項一号に掲げる額を超えるときは、同項二号に掲げる額)の二分の一に相当する額の徴金を国庫に納付することを命じなければならない。この場合においては、同項ただし書の規定を準用する。例文帳に追加

(2) When an Issuer has submitted a Quarterly Securities Report, Semiannual Securities Report or Extraordinary Securities Report, etc. (referring to a Quarterly Securities Report under Article 24-4-7(1) or (2) (including the cases where they are applied mutatis mutandis pursuant to Article 24-4-7(3) (including the cases where it is applied mutatis mutandis pursuant to Article 27) and Article 27), or Semiannual Securities Report or Extraordinary Securities Report under Article 24-5, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 24-5(3)) or paragraph (4) (including the cases where they are applied mutatis mutandis pursuant to Article 27), or Amendments under Article 7, Article 9(1) or Article 10(1) as applied mutatis mutandis pursuant to Article 24-4-7(4) (including the cases where it is applied mutatis mutandis pursuant to Article 27) and Article 24-5(5) (including the cases where it is applied mutatis mutandis pursuant to Article 27); hereinafter the same shall apply in Article 178(5) and Article 185-7(2) and (3)) which contains any misstatement on important matters, the Prime Minister shall, in accordance with the procedures set forth in the following Section, order said Issuer to pay to the national treasury an administrative monetary penalty equivalent to half of the amount listed in item (i) of the preceding paragraph (when the amount listed in item (ii) of said paragraph exceeds the amount listed in item (i) of said paragraph, the amount listed in item (ii) of said paragraph). In this case, the proviso to the preceding paragraph shall apply mutatis mutandis.  - 日本法令外国語訳データベースシステム

5 一項に規定する法人が、国内に有する法百四十一条一号に規定する場所を通じて行う国外にある者に対する金銭の貸付け、投資その他これらに準ずる行為により生ずる所得で当該場所において行う事業に帰せられるものは、一項の規定にかかわらず、当該法人の法百三十八条一号に規定する国内において行う事業から生ずる所得とする。ただし、当該行為の行われた外国(当該法人の本店又は主たる事務所の所在する国を除く。)において当該行為により生ずる所得に対し百四十一条一項(外国法人税の範囲)に規定する外国法人税がされた又はされるべき旨を証する書面を確定申告書に添付した場合は、この限りでない。例文帳に追加

(5) Income arising from a money loan, investment or any other act equivalent thereto conducted vis-?-vis a person who is outside Japan by a corporation prescribed in paragraph (1) via a place prescribed in Article 141(i) of the Act that the corporation holds in Japan, if it is attributable to the business conducted at the said place, shall be treated, notwithstanding the provision of paragraph (1), as the said corporation's income from a business conducted in Japan as prescribed in Article 138(i) of the Act; provided, however, that this shall not apply where the corporation has attached, to its final return form, a document proving the fact that, in the foreign state where the said act has been conducted (excluding the state where the corporation's head office or principal office is located), foreign corporation tax prescribed in Article 141(1) (Scope of Foreign Corporation Tax) has been imposed or is to be imposed on any income from the said act.  - 日本法令外国語訳データベースシステム

五条 旧法事前審査対象資本取引が、新法二十一条一項又は二項の規定に基づく命令の規定により許可を受ける義務をされた資本取引(次項において「新法許可対象資本取引」という。)に該当するものであって、届出手続完了資本取引に該当するものであるときは、当該旧法事前審査対象資本取引(旧法二十三条五項に規定する内容の変更を応諾する旨の通知がされ、又は同条七項の規定により内容の変更を命じられたものにあっては、これらの変更がされた後のもの)は、政令で定めるものを除き、新法二十一条一項又は二項の規定に基づく命令の規定による許可があったものとみなす。例文帳に追加

Article 5 (1) When the Capital Transactions Subject to Examination in Advance under the Old Act fall under capital transactions for which the obligation to obtain permission is imposed pursuant to the provisions of an order pursuant to Article 21, paragraph 1 or 2 of the New Act (referred to as the "Capital Transactions Subject to Permission under the New Act" in the next paragraph) and also fall under the Capital Transactions for Which Notification Procedure Has Been Completed, the Capital Transactions Subject to Examination in Advance under the Old Act (with regard to those for which a notice of acceptance of a content change prescribed in Article 23, paragraph 5 of the Old Act has been given or those for which a content change has been ordered pursuant to the provision of paragraph 7 of the said article, those after such a change has been made) shall be deemed to have been permitted pursuant to the provisions of an order pursuant to Article 21, paragraph 1 or 2 of the New Act, except those specified by Cabinet Order.  - 日本法令外国語訳データベースシステム

百四十二条 外国法人の前条に規定する国内源泉所得に係る所得の金額は、当該国内源泉所得に係る所得について、政令で定めるところにより、前編一章一節二款から十款まで(内国法人の各事業年度の所得の金額の計算)(四十六条(非出資組合が賦金で取得した固定資産等の圧縮額の損金算入)及び六十条の二(協同組合等の事業分量配当等の損金算入)並びに五款五目(連結納税の開始等に伴う資産の時価評価損益)及び六目(分割等前事業年度等における連結法人間取引の損益)を除く。)の規定に準じて計算した金額とする。例文帳に追加

Article 142 The amount of income of a foreign corporation categorized as domestic source income prescribed in the preceding Article shall be the amount calculated with respect to the said income categorized as domestic source income, pursuant to the provision of a Cabinet Order and in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 10 (Calculation of the Amount of Income for Each Business Year of Domestic Corporations) (excluding Article 46 (Inclusion in Deductible Expenses of the Amount of Advanced Depreciation of Fixed Assets, etc. Acquired by Non-Contribution Partnerships Using Allotment Money) and Article 60-2 (Inclusion in Deductible Expenses of Dividends and the Like Made on the Basis of the Volume of Business with Cooperatives, etc. Incurred by Cooperatives, etc.) as well as Subsection 5, Division 5 (Profit and Loss from Valuation of Assets in Market Value upon Commencement of Consolidated Taxation, etc.) and Division 6 (Profit and Loss from Transactions between Consolidated Corporations in the Business Year prior to Division, etc.))  - 日本法令外国語訳データベースシステム

8 法四十二条の二一項の規定の適用を受けていた外国金融機関等が同条二項の規定に基づき同条一項の規定の適用を受けることができなくなつた日後、再び同項の規定の適用を受けようとする場合には、非税適用申告書を、同項の規定の適用を受けようとする特定利子の支払を受けるべき日の前日までに同条五項に規定する税務署長に提出しなければならない。例文帳に追加

(8) Where a foreign financial institution, etc. which had previously received the application of the provisions of Article 42-2(1) of the Act has become unable to receive the application of the said provisions based on the provisions of paragraph (2) of the said Article and subsequently seeks the application of the provisions of Article 42-2(1) of the Act again, the said foreign financial institution, etc. shall submit a written application for tax exemption to the district director prescribed in Article 42-2(5) of the Act, by the day preceding the day on which it is to receive the specified interest, in respect of which it seeks the application of the provisions of the said paragraph.  - 日本法令外国語訳データベースシステム

六十八条の三 法人が旧株(当該法人が有していた株式(出資を含む。以下この条において同じ。)をいう。)を発行した内国法人の合併(適格合併に該当しないものに限る。)により合併法人との間に当該合併法人の発行済株式又は出資(自己が有する自己の株式を除く。三項において「発行済株式等」という。)の全部を保有する関係として政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽税外国法人(前条五項一号に規定する特定軽税外国法人をいう。以下この条において同じ。)の株式に該当するときは、法人税法六十一条の二二項(同法百四十二条の規定により準じて計算する場合を含む。)の規定は、適用しない。例文帳に追加

Article 68-3 (1) Where a corporation has, as a result of a merger (limited to a merger that does not fall under the category of qualified merger) of a domestic corporation to which the said corporation issued old shares (meaning shares (including capital contributions; hereinafter the same shall apply in this Article) that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship with the merging corporation specified by a Cabinet Order as a relationship whereby the foreign corporation holds the whole of the issued shares of or capital contributions to the said merging corporation (excluding the shares held by the merging corporation; referred to in paragraph (3) as "issued shares, etc."), if the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden (meaning a specified foreign corporation with less tax burden prescribed in paragraph (5)(i) of the preceding Article; hereinafter the same shall apply in this Article), the provision of Article 61-2(2) of the Corporation Tax Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provision of Article 142 of the said Act) shall not apply.  - 日本法令外国語訳データベースシステム

百八十五条の八 前条一項の決定(百七十八条一項二号から五号までに係るものに限る。四項、五項、八項及び十一項において同じ。)又は前条二項若しくは三項の決定の後、当該決定に係る納付期限前に同一事件について当該決定を受けた者に対し公訴の提起があつたときは、内閣総理大臣は、当該事件についての裁判が確定するまでの間、当該決定の効力を停止しなければならない。ただし、当該決定に係る徴金の全部が納付されているときは、この限りでない。例文帳に追加

Article 185-8 (1) After the decision under paragraph (1) of the preceding Article (limited to the decision pertaining to Article 178(1), items (ii) to (v) inclusive; hereinafter the same shall apply in paragraphs (4), (5), (8), and (11)) or the decision under paragraph (2) or (3) of the preceding Article has been issued, when prosecution regarding the same case has been instituted against the recipient of such decision before the time limit for payment pertaining to said decision, the Prime Minister shall suspend the effect of said decision until a court decision on the same case becomes final and binding; provided, however, that this shall not apply to the cases where the administrative monetary penalty pertaining to said decision has already been paid in full.  - 日本法令外国語訳データベースシステム

7 五項又は前項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされた場合における法人税法六十九条十項の規定の適用については、法人税法施行令百五十条(二項を除く。)に定めるところによる。この場合において、同条一項中「法六十九条八項(同条九項の規定によりみなして適用する場合を含む。)」とあるのは「法六十九条八項(同条九項の規定によりみなして適用する場合を含む。)及び租税特別措置法六十六条の七一項(内国法人における特定外国子会社等の税対象留保金額に係る外国税額の控除)(同条二項の規定によりみなして適用する場合を含む。)」と、「減額控除対象外国法人税額」とあるのは「減額控除対象外国法人税額(租税特別措置法施行令三十九条の十八五項又は六項(特定外国子会社等の税対象留保金額に係る外国法人税額の減額)の規定により減額があつたものとみなされる控除対象外国法人税の額又は個別控除対象外国法人税の額を含む。)」とする。例文帳に追加

(7) Where the amount of creditable foreign corporation tax or individually creditable foreign corporation tax has been deemed to have been reduced, pursuant to the provisions of paragraph (5) or the preceding paragraph, the provisions of Article 69(10) of the Corporation Tax Act shall be applied as specified in Article 150 (excluding paragraph (2)) of the Order for Enforcement of the Corporation Tax Act. In this case, in paragraph (1) of the said Article, the term "Article 69(8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of the said Article by deeming the amount to be as specified therein)" shall be deemed to be replaced with "Article 69(8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of the said Article by deeming the amount to be as specified therein) and 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 (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article);" and the term "the amount of reduced creditable foreign corporation tax" shall be deemed to be replaced with "the amount of reduced creditable foreign corporation tax (including the amount of creditable foreign corporation tax or individually creditable foreign corporation tax that is deemed to have been reduced pursuant to the provisions of Article 39-18(5) or (6) (Reduction 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)."  - 日本法令外国語訳データベースシステム

7 五項又は前項の規定により個別控除対象外国法人税の額又は控除対象外国法人税の額が減額されたものとみなされた場合における法人税法八十一条の十五十項の規定の適用については、法人税法施行令百五十五条の三十九(二項を除く。)に定めるところによる。この場合において、同条一項中「法八十一条の十五八項(同条九項の規定によりみなして適用する場合を含む。)」とあるのは「法八十一条の十五八項(同条九項の規定によりみなして適用する場合を含む。)及び租税特別措置法六十八条の九十一一項(連結法人における特定外国子会社等の個別税対象留保金額に係る外国税額の控除)(同条二項の規定によりみなして適用する場合を含む。)」と、「個別減額控除対象外国法人税額」とあるのは「個別減額控除対象外国法人税額(租税特別措置法施行令三十九条の百十八五項又は六項(特定外国子会社等の個別税対象留保金額に係る外国法人税額の減額)の規定により減額があつたものとみなされる個別控除対象外国法人税の額又は控除対象外国法人税の額を含む。)」とする。例文帳に追加

(7) Where the amount of individually creditable foreign corporation tax or creditable foreign corporation tax has been deemed to have been reduced, pursuant to the provisions of paragraph (5) or the preceding paragraph, the provisions of Article 81-15(10) of the Corporation Tax Act shall be applied as specified in Article 155-39 (excluding paragraph (2)) of the Order for Enforcement of the Corporation Tax Act. In this case, in paragraph (1) of the said Article, the term "Article 81-15(8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of the said Article by deeming the amount to be as specified therein)" shall be deemed to be replaced with "Article 81-15(8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of the said Article by deeming the amount to be as specified therein and 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 (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article by deeming the amount to be as specified therein);" and the term "the amount of individually reduced creditable foreign corporation tax" shall be deemed to be replaced with "the amount of individually reduced creditable foreign corporation tax (including the amount of individually creditable foreign corporation tax or creditable foreign corporation tax that is deemed to have been reduced pursuant to the provisions of Article 39-118(5) or (6) (Reduction 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)."  - 日本法令外国語訳データベースシステム

5 内閣総理大臣は、一項の場合(百七十八条一項三号から五号までに掲げる事実のいずれかがあると認める場合に限る。)において、同一事件について、被審人に対し、百九十八条の二一項各号に掲げる財産の没収又は同項各号に掲げる財産の価額の追徴の確定裁判があるときは、百七十三条一項、百七十四条一項又は百七十五条一項若しくは二項の規定による額に代えて、当該額から当該裁判において没収を命じられた百九十八条の二一項各号に掲げる財産に相当する額又は当該裁判において追徴を命じられた同項各号に掲げる財産の価額に相当する額(当該裁判において同項各号に掲げる財産の没収及び同項各号に掲げる財産の価額の追徴が命じられたときは、当該裁判において没収を命じられた同項各号に掲げる財産に相当する額及び当該裁判において追徴を命じられた同項各号に掲げる財産の価額に相当する額の合計額。以下この項において「没収等相当額」という。)を控除した額の徴金を国庫に納付することを命ずる旨の決定をしなければならない。ただし、百七十三条一項、百七十四条一項又は百七十五条一項若しくは二項の規定による額が、没収等相当額を超えないときは、これらの規定による徴金の納付を命ずることができない。例文帳に追加

(5) In the case of paragraph (1) (limited to the cases where any fact specified in Article 178(1), item (iii) to (v) inclusive has been found), if there is a final and binding court decision on the same case which orders a Respondent confiscation of the properties listed in each item of Article 198-2(1), or collection of equivalent value of the properties listed in each item of Article 198-2(1), the Prime Minister shall, in lieu of the amount set forth in Article 173(1), Article 174(1), or Article 175(1) or (2), issue an order to pay to the national treasury an administrative monetary penalty equivalent to the amount obtained by deducting the amount equivalent to the properties listed in each item of Article 198-2(1) for which confiscation was ordered pursuant to said court decision or the amount equivalent to the values of the properties listed in each item of Article 198-2(1) for which collection of equivalent value was ordered pursuant to said court decision (in cases where confiscation of the properties listed in each item of Article 198-2(1) and collection of equivalent value of the properties listed in each item of Article 198-2(1) were ordered pursuant to said court decision, the sum of the amount equivalent to the properties listed in each item of Article 198-2(1) for which confiscation was ordered pursuant to said court decision and the amount equivalent to the values of the properties listed in each item of Article 198-2(1) for which collection of equivalent value was ordered pursuant to said court decision; hereinafter referred to as the "Amount Equivalent to Confiscated Properties, etc." in this paragraph), from the amount to be paid pursuant to paragraph (1); provided, however, that if the amount set forth in Article 173(1), Article 174(1) or Article 175(1) or (2) does not exceed the Amount Equivalent to Confiscated Properties, etc., the Prime Minister may not issue an administrative monetary penalty payment order under such provisions.  - 日本法令外国語訳データベースシステム

三十条の二 準則訓練のうち高度職業訓練(短期間の訓練程で厚生労働省令で定めるものを除く。)における職業訓練指導員は、当該訓練に係る教科につき、二十八条三項各号に掲げる者と同等以上の能力を有する者のうち、相当程度の知識又は技能を有する者として厚生労働省令で定める者(同条五項各号のいずれかに該当する者を除く。)でなければならない。例文帳に追加

Article 30-2 (1) Vocational training instructors for advanced vocational training (excluding short-term training courses specified by an Ordinance of the Ministry of Health, Labour and Welfare) from among statutory vocational training shall be persons specified by an Ordinance of the Ministry of Health, Labour and Welfare as those who have a distinguished level of knowledge or skill (excluding persons falling under any of the items of paragraph (5) of the same Article) from among persons who have equal or higher ability compared with the persons listed in the items of Article 28, paragraph (3) with regard to the curriculums of said training.  - 日本法令外国語訳データベースシステム

例文

5 法十六条五項に規定する政令で定める場合は、次に掲げる法令の規定により許可又は承認を受ける義務がされている貨物の輸出又は輸入のうち、経済産業大臣が当該貨物の輸出又は輸入の当事者、内容その他を勘案してその支払等がされても法の目的を達成するため特に支障がないと認めて告示により指定した貨物の輸出又は輸入に係る支払等をする場合とする。例文帳に追加

(5) The cases specified by Cabinet Order as prescribed in Article 16, paragraph (5) of the Act shall be the cases of making a payment, etc. pertaining to the import or export of goods for which the obligation to obtain permission or approval is imposed pursuant to the provisions of the following laws and regulations, which has been designated by a public notice by the Minister of Economy, Trade and Industry as he/she finds, by considering the parties to the import or export of the goods and the content thereof and other matters, that even if the payment, etc. is made, no particular obstruction to achieving the purpose of the Act would be caused.  - 日本法令外国語訳データベースシステム

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日本法令外国語訳データベースシステム
※この記事は「日本法令外国語訳データベースシステム」の2010年9月現在の情報を転載しております。
  
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