「第50」に関連した英語例文の一覧と使い方(175ページ目) - Weblio英語例文検索

人の場合(a)商標を偽造する者(b)商標を不正に付する者、又は商品若しくは役務に不正に付する者(c)商標を偽造する目的、又は商標を偽造するために使用する目的で、金型、版、機器、板材又はその他の器具を制作し、処分し又は自ら所持する者(d)商品又は役務に不正な商品表示を付する者(e)本法第108条により、製造若しくは生産された国若しくは地域、又は製造者、生産者若しくは供給者(場合に応じ)の名称及び住所、又はその者のために商品若しくは役務が製造、生産若しくは供給される者の表示が求められる商品に対して、そのような国、地域、名称又は住所の不正表示をする者(f)第108条により表示が求められる商品又は役務に付された出所表示を改ざん、改変若しくは削除する者(g)(a)から(f)項に述べる事柄が行われるようにさせる者。この者は本法の規定に従って、期間6月以上2年以下の禁固、若しくは5万以上20万タカ以下の罰金、又はこれの併科、再犯若しくは累犯の有罪判決の場合は、期間1年以上3年以下の禁固、又は10万以上30万タカ以下の罰金、又はこれを併科する。例文帳に追加

Penalty for applying false trademarks and false trade description, etc. -If a person- (a) falsifies any trademark, (b) falsely applies for any trademark or to goods or services, (c) makes, disposes of, or has in his possession, any die, block, machine, plate or other instrument of the purpose of falsifying, or of being used for falsifying a trademark, (d) applies any false trade description to goods or services, (e) applies to any goods to which an indication of the country or place in which they were made or produced or the name and address of the manufacturer or producer or supplier, as the case may be, or person for whom the goods or services are manufactured, produced or supplied is required to be applied under section 108 of this Act, a false indication of such country, place, name or address, (f) tampers with, alters or effaces an indication of origin which has been applied to any goods or services to which it is required to be applied under section 108, or (g) causes any of the things mentioned from clause (a) to (f) to be done. he shall, subject to the provisions of this Act be punished with imprisonment for a term which may extend 2 (two) years but not less than 6 (six) months or with fine which may extend to taka 2 (two) lac but not less than 50 (fifty) thousand or with both and for a second or subsequent conviction, with imprisonment for a term which may extend to 3 (three) years but not less than 1 (one) year, or with fine which may extend to taka 3 (three) lac but not less than 1 (one) lac, or with both.  - 特許庁

一方の締約国の居住者が次の(a)から(g)までに掲げる者のいずれかに該当する場合には、当該一方の締約国の居住者は、各課税年度又は賦課年度において適格者とする。(a)個人(b)適格政府機関(c)法人（その主たる種類の株式が、７(c)(i)又は(ii)に規定する公認の有価証券市場に上場され若しくは登 録され、又は当該公認の有価証券市場において取引が認められ、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。）(d)個人又は法人以外の者（その主たる種類の持分証券が、７(c)(i)又は(ii)に規定する公認の有価証券市場に上場され若しくは登録され、又は当該公認の有価証券市場において取引が認められ、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。）(e)第四条１(b)又は(c)に規定する者（同条１(b)に規定する者にあっては、当該課税年度又は賦課年度の直前の課税年度又は賦課年度の終了の日においてその受益者、構成員又は参加者の五十パーセントを超えるものがいずれかの締約国の居住者である個人である年金基金又は年金計画に限る。）(f)個人以外の者（(a)から(e)までに掲げる適格者であるいずれかの締約国の居住者が、議決権の五十パーセント以上に相当する株式その他の受益に関する持分を直接又は間接に所有する場合に限る。）(g)信託財産又は信託財産の受託者（次の(i)又は(ii)に掲げる者が、当該信託財産の受益に関する持分の五十パーセント以上を直接又は間接に所有する場合に限る。）(i)(a)から(e)までに掲げる適格者(ii)７(e)(i)に規定する同等受益者例文帳に追加

A resident of a Contracting State is a qualified person for a taxable year or chargeable period only if such resident is either: (a) an individual; (b) a qualified governmental entity; (c) a company if the principal class of its shares is listed, registered or admitted to dealings on a recognised stock exchange specified in clause (i) or (ii) of subparagraph (c) of paragraph 7 of this Article and is regularly traded on one or more recognised stock exchanges; (d) a person other than an individual or a company if the principal class of units in that person is listed, registered or admitted to dealings on a recognised stock exchange specified in clause (i) or (ii) of subparagraph (c) of paragraph 7 of this Article and is regularly traded on one or more recognised stock exchanges; (e) a person described in subparagraph (b) or (c) of paragraph 1 of Article 4 of this Convention, provided that in the case of a person described in subparagraph (b) of that paragraph as of the end of the prior taxable year or chargeable period more than 50 per cent of the person’s beneficiaries, members or participants are individuals who are residents of either Contracting State; (f) a person other than an individual if residents of either Contracting State that are qualified persons by reason of subparagraphs (a), (b), (c), (d) or (e) of this paragraph own, directly or indirectly, shares or other beneficial interests representing at least 50 per cent of the voting power of the person; or (g) a trust or trustee of a trust in their capacity as such if at least 50 per cent of the beneficial interests in the trust is held, directly or indirectly, by persons who are either: (i) qualified persons by reason of subparagraphs(a), (b), (c), (d) or (e) of this paragraph; or (ii) equivalent beneficiaries as defined in clause (i) of subparagraph (e) of paragraph7 of this Article.  - 財務省

生涯苦心致され候中にも、古史伝は最初文化の末頃より草稿取り掛かり、文政の始め頃に、成文一二巻程は、ざっと稿本成り候ところ、段々見識博くあいなり、殊に故鈴屋大人の御遺教をも相伺れ候て、いよいよ以って、世界悉く我が皇大神達の御鎔造（ツクリカタメ）なされたる事を感得致され候に付、古史伝は先ず差し置き、赤縣州を始め、印度及び西洋の古伝をも悉く皆探索網羅して、其の上にて、充分に古史の註解をと存し込まれ候て、文政の半ば頃より、専ら外国の学に困苦致され、凡そ廿余年も歳月を過ごされ候て、赤縣太古傳を初め、即ち今此れある丈の著述は出来候へ共、中々もって先人の心底に叶ひ候事には此れ無く候へ共、大抵は見当も付き候に依っては、私を始め門人の中の所存にも、段々時節後れ、先人も老年に成られ候に付き、先ず先ず外国の所は大抵にして差し置かれ、古史伝の清撰をしきりて、相願い催促致し候て、天保10年頃より、漸々と其の方にも趣かれ候所、言語規則の書之無きに付き、余儀なく五十音義の撰にかかり、凡そ一ヵ年ほど打ち過ぎられ候所、旧幕府の命に依って秋田へ放逐、尤も同所は本国の事、親族共も少なからず、第一旧君侯より厚く恩遇も之有りて会計の辛苦は薄らぎ候へ共、著述致す可き遑なく、此処両三年心配致され候内に病を発し入幽致され候次第にて残念至極にて御座候。例文帳に追加

Our teacher dedicated his life to the study requiring great pains; as to "Koshi-den", at the end of the Bunka era (1804-1818), he began to write the draft, and by the early Bunsei era (1818-1830), about 12 volumes had been completed; however, by that time, he had also gradually gained an insight into the study and understood the teachings of the master of Suzunoya (Norinaga MOTOORI), then he realized that this world was the product of our great gods of Japan, so he decided to suspend "Koshi-den" temporarily, and first explore and read through all the past annotations of the histories of our country as well as those of India and Europe to use new knowledge to his advantage in writing "Koshi-den"; therefore, since the middle of the Bunsei era, he intensly studied foreign literature and culture mainly, and during a period of over 20 years, he completed almost all his works, which he left for us, including "Sekiken Taiko-den" (Japanese Early History); although he was never satisfied with his works, his students, of course, including myself, with a feeling of gratitude, thought that our master had succeeded in completing most his researches and studies, and were concerned about the delay in completing "Koshi-den" and because of our master's age, we repeatedly begged him to restart the writing, then thankfully at about the 10th year of the Tenpo era (1839), he restarted; however, he was requested to write on linguistic methods so he began to write "Goju Ongi" (Pronunciation and Meaning of 50 Kana) and suspended "Koshi-den" again; after a year, he was banished to Akita Province by order of the former bakufu (Japanese feudal government headed by a shogun), fortunately since Akita was his hometown and there were many relatives of his, besides the former load treated him very kindly, they relieved him off poor living, although under those conditions, he had no time to finish the remaining works; he was always concerned about those unfinished works, and after only a few years, he became sick and regrettably died.  - Wikipedia日英京都関連文書対訳コーパス

２の規定にかかわらず、一方の締約国内において生ずる利子であって、次のいずれかの場合に該当するものについては、他方の締約国においてのみ租税を課することができる。(a)当該利子の受益者が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国の政府が全面的に所有する機関である場合(b)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国の政府が全面的に所有する機関によって保証された債権、これらによって保険の引受けが行われた債権又はこれらによる間接融資に係る債権に関して支払われる場合(c)当該利子の受益者が、次のいずれかに該当する当該他方の締約国の居住者である場合(i)銀行(ii)保険会社(iii)証券会社(iv)(i)から(iii)までに掲げるもの以外の企業で、当該利子の支払が行われる課税年度の直前の三課税年度において、その負債の五十パーセントを超える部分が金融市場において発行された債券又は有利子預金から成り、かつ、その資産の五十パーセントを超える部分が当該居住者と第九条１(a)又は(b)にいう 関係を有しない者に対する信用に係る債権から成るもの(d)当該利子の受益者が当該他方の締約国の居住者である年金基金又は年金計画であって、当該利子が、当該年金基金又は年金計画が直接又は間接に事業を遂行することにより取得されたものでない場合(e)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の居住者により行われる信用供与による設備又は物品の販売の一環として生ずる債権に関して支払われる場合例文帳に追加

Notwithstanding the provisions of paragraph 2 of this Article, interest arising in a Contracting State shall be taxable only in the other Contracting State if: (a) the interest is beneficially owned by the Government of that other Contracting State, apolitical subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that Government; (b) the interest is beneficially owned by a resident of that other Contracting State with respect to debt-claims guaranteed, insured or indirectly financed by the Government of that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that Government; (c) the interest is beneficially owned by a resident of that other Contracting State that is either: (i) a bank; (ii) an insurance company; (iii) a securities dealer; or (iv) any other enterprise, provided that in the three taxable years preceding the taxable year in which the interest is paid, the enterprise derives more than 50 per cent of its liabilities from the issuance of bonds in the financial markets or from taking deposits at interest, and more than 50 percent of the assets of the enterprise consist of debt-claims against persons that do not have with the resident a relationship described in subparagraphs (a) or (b) of paragraph 1 of Article 9 of this Convention; (d) the interest is beneficially owned by a pension fund or pension scheme that is a resident of that other Contracting State, provided that such interest is not derived from the carrying on of a business, directly or indirectly, by such pension fund or pension scheme; or (e) the interest is beneficially owned by a resident of that other Contracting State and paid with respect to indebtedness arising as a part of the sale on credit by a resident of that other Contracting State of equipment or merchandise.  - 財務省

３ ２の規定にかかわらず、一方の締約国内において生ずる利子であって、次のいずれかの場合に該当するものについては、他方の締約国においてのみ租税を課することができる。(a)当該利子の受益者が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国の政府が所有する機関である場合(b)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国の政府が所有する機関によって保証された債権、これらによって保険の引受けが行われた債権又はこれらによる間接融資に係る債権に関して支払われる場合(c)当該利子の受益者が、次のいずれかに該当する当該他方の締約国の居住者である場合(i)銀行(ii)保険会社(iii)証券会社(iv)(i)から(iii)までに掲げるもの以外の企業で、当該利子の支払が行われる課税年度の直前の三課税年度において、その負債の五十パーセントを超える部分が金融市場において発行された債券又は有利子預金から成り、かつ、その資産の五十パーセントを超える部分が当該企業と第九条１(a)又は(b)に規定する関係を有しない者に対する信用に係る債権から成るもの(d)当該利子の受益者が当該他方の締約国の居住者である年金基金であって、当該利子が、当該年金基金が直接又は間接に事業を遂行することにより取得されたものでない場合(e)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の居住者により行われる信用供与による設備、物品の販売又は役務の提供の結果として生ずる債権に関して支払われる場合例文帳に追加

3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be taxable only in the other Contracting State if: a) the interest is beneficially owned by the Government of that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution owned by that Government; b) the interest is beneficially owned by a resident of that other Contracting State with respect to debt-claims guaranteed, insured or indirectly financed by the Government of that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution owned by that Government; c) the interest is beneficially owned by a resident of that other Contracting State that is either: (i) a bank; (ii) an insurance company; (iii) a securities company; or (iv) any other enterprise, provided that in the three taxable years preceding the taxable year in which the interest is paid, the enterprise derives more than 50 per cent of its liabilities from the issuance of bonds in the financial markets or from taking deposits at interest, and more than 50 per cent of the assets of the enterprise consist of debt-claims against persons that do not have with the enterprise a relationship described in subparagraph a) or b) of paragraph 1 of Article 9; d) the interest is beneficially owned by a pension fund that is a resident of that other Contracting State, provided that such interest is not derived from the carrying on of a business, directly or indirectly, by such pension fund; or e) the interest is beneficially owned by a resident of that other Contracting State and paid with respect to indebtedness arising as a consequence of the sale on credit by a resident of that other Contracting State of any equipment, merchandise or service.  - 財務省

２一方の締約国の居住者が次の(a)から(e)までに掲げる者のいずれかに該当する場合には、当該一方の締約国の居住者は、各課税年度において適格者とする。(a)個人(b)一方の締約国の政府、一方の締約国の地方政府若しくは地方公共団体、日本銀行、オランダ中央銀行又は一方の締約国の政府若しくは一方の締約国の地方政府若しくは地方公共団体が直接若しくは間接に所有する者(c)法人であって、その主たる種類の株式が、公認の有価証券市場に上場され、又は登録され、かつ、一又は二以上の公認の有価証券市場において通常取引されるもの（当該株式が８(c)(iii)又は(iv)に規定する公認の有価証券市場に上場され、又は登録されるものである場合には、当該法人の事業の管理及び支配の主たる場所が、当該法人が居住者とされる締約国内にあるときに限る。）(d)次の(i)又(ii)はに規定する者のいずれかに該当する者(i)第四条１(b)又は(c)に規定する者（同条１(b)に規定する者にあっては、次の(aa)又は(bb)に規定する者のいずれかに該当する者に限る。）(aa)当該課税年度の直前の課税年度の終了の日においてその受益者、構成員又は参加者の五十パーセントを超えるものがいずれかの締約国の居住者である個人である年金基金(bb)その基金の七十五パーセントを超えるものが、適格者であるいずれかの締約国の居住者が拠出した基金である年金基金(ii)銀行、保険会社又は証券会社（その者が居住者とされる締約国の法令に基づいて設立され、かつ、規制されるものに限る。）(e)個人以外の者（(a)から(d)までに掲げる適格者であるいずれかの締約国の居住者が、議決権の五十パーセント以上に相当する株式その他の受益に関する持分を直接又は間接に所有する場合に限る。）例文帳に追加

2. A resident of a Contracting State is a qualified person for a taxable year only if such resident is either: a) an individual; b) the Government of a Contracting State, any political subdivision or local authority thereof, the Bank of Japan, the Central Bank of the Netherlands or a person that is owned, directly or indirectly, by the Government of a Contracting State or a political subdivision or local authority thereof; c) a company, if the principal class of its shares is listed or registered on a recognised stock exchange and is regularly traded on one or more recognised stock exchanges, provided that, if the shares are listed or registered on a recognised stock exchange specified in clause (iii) or (iv) of subparagraph c) of paragraph 8, the primary place of management and control of the company is in the Contracting State of which it is a resident; d) a person that is either: (i) a person as described in subparagraph b) or c) of paragraph 1 of Article 4, provided that in the case of a person described in subparagraph b) of that paragraph: (aa) as of the end of the prior taxable year more than 50 per cent of the person’s beneficiaries, members or participants are individuals who are residents of either Contracting State; or (bb) more than 75 per cent of the contributions made to the person is derived from residents of either Contracting State which are qualified persons; or (ii) a bank, an insurance company or a securities company that is established and regulated as such under the laws of the Contracting State of which it is a resident; or e) a person other than an individual, if residents of either Contracting State that are qualified persons by reason of subparagraph a), b), c) or d) of this paragraph own, directly or indirectly, shares or other beneficial interests representing at least 50 per cent of the voting power of the person. - 財務省

このように、近年、企業に雇用される人々の意識が一般的にはリスク回避的になり、開業希望率が減少していることと、第2章で述べたような、近年の労働市場の変化等との関係については、〔1〕1990年代まで大企業を中心とする年功賃金制が「日本的雇用慣行」として定着していると認識され、人々の予想する将来賃金が上昇してきたこと、〔2〕1990年代のデフレ経済の悪影響がまず自営業等の小規模な企業から破産・廃業の増加等の形で現れ、人々の予想する自営業の所得が顕著に低下しリスクが顕著に増加したこと、〔3〕大企業の被雇用者に本格的な雇用調整が及んだのは1990年代後半であったことから、将来の予想賃金が低下するにはかなり時間がかかったこと、〔4〕定年退職後の収入については、「日本的雇用慣行」の下でも不安定性があることが早くから認識され、また、1990年代に企業が中高齢層のリストラを進め高齢者の転職市場は厳しい状況が続き、50歳代の賃金については大企業でも比較的早くから調整が進んだことから、中高齢者にとっては転職と比較して開業することの機会費用が下がった可能性があること、また、この年代の人々はバブル崩壊による持ち家価格の低下等の影響を被ることが比較的少なかったこと等が指摘できる。例文帳に追加

People employed by enterprises have thus generally grown more risk averse in recent years. Regarding the relationship between the decline in the prospective entry rate and recent changes in the labor market such as those described in Chapter 2, attention may be drawn to the following: (1) the seniority-based pay systems found primarily at large enterprises up to the 1990s were recognized as having become entrenched as "Japanesestyle employment practices," and the future wages expected by people rose; (2) the negative effects of the deflationary economy in the 1990s first manifested themselves in the form of an increase in bankruptcies and exits among small enterprises such as the selfemployed, and there was a conspicuous decrease in the incomes and a conspicuous increase in the risks of selfemployment expected by people; (3) as full-fledged employment adjustment did not really impact on employees of large enterprises until the latter half of the 1990s, it took considerable time for future expected wages to fall; and (4) the instability of income after mandatory retirement even with "Japanese-style employment practices" has long been recognized, enterprises restructured their middle-aged and older workers in the 1990s, conditions in the elderly reemployment market remained severe, and wages of employees in their fifties underwent adjustment from a comparatively early stage, creating the possibility that for the middle-aged and elderly, the opportunity cost of entry compared with changing jobs has fallen, in addition to which people in this age group were comparatively less affected by the effects of the collapse of the bubble, such as the decline in home prices. - 経済産業省

２の規定にかかわらず、一方の締約国内において生ずる利子であって、次のいずれかの場合に該当するものについては、他方の締約国においてのみ租税を課することができる。(a)当該利子の受益者が、当該他方の締約国、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国が全面的に所有する機関である場合(b)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国が全面的に所有する機関によって保証された債権、これらによって保険の引受けが行われた債権又はこれらによる間接融資に係る債権に関して支払われる場合(c)当該利子の受益者が、次のいずれかに該当する当該他方の締約国の居住者である場合(i)銀行（投資銀行を含む。)(ii)保険会社(iii)登録を受けた証券会社(iv)(i)から(iii)までに掲げるもの以外の企業で、当該利子の支払が行われる課税年度の直前の三課税年度において、その負債の五十パーセントを超える部分が金融市場における債券の発行又は有利子預金から成り、かつ、その資産の五十パーセントを超える部分が当該居住者と第九条１(a)又は(b)にいう関係を有しない者に対する信用に係る債権から成るもの(d)当該利子の受益者が当該他方の締約国の居住者である年金基金であって、当該利子が、当該年金基金が直接又は間接に事業を遂行することにより取得されたものでない場合(e)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の居住者により行われる信用供与による設備又は物品の販売の一環として生ずる債権に関して支払われる場合例文帳に追加

Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be taxable only in the other Contracting State if: (a) the interest is beneficially owned by that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that other Contracting State; (b) the interest is beneficially owned by a resident of that other Contracting State with respect to debt-claims guaranteed, insured or indirectly financed by the Government of that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that other Contracting State; (c) the interest is beneficially owned by a resident of that other Contracting State that is either: (i) a bank (including an investment bank); (ii) an insurance company; (iii) a registered securities dealer; or (iv) any other enterprise, provided that in the three taxable years preceding the taxable year in which the interest is paid, the enterprise derives more than 50 percent of its liabilities from the issuance of bonds in the financial markets or from taking deposits at interest, and more than 50percent of the assets of the enterprise consist of debt-claims against persons that do not have with the resident a relationship described in subparagraph (a) or (b) of paragraph 1 of Article 9; (d) the interest is beneficially owned by a pension fund that is a resident of that other Contracting State, provided that such interest is not derived from the carrying on of a business, directly or indirectly, by such pension fund; or (e) the interest is beneficially owned by a resident of that other Contracting State and paid with respect to indebtedness arising as a part of the sale on credit by a resident of that other Contracting State of equipment or merchandise.  - 財務省