「計算」に関連した英語例文の一覧と使い方(684ページ目) - Weblio英語例文検索

二商品市場における一の取引の期限に係る一の委託者の計算による取引であって決済 を結了していないものの数量が別表第二の第一欄に掲げる商品取引所が開設する同表 の第二欄に掲げる商品市場において取引の対象とされる同表の第四欄に掲げる上場商 品又は上場商品指数の種類ごと、かつ、売付け又は買付けの別ごとに、同表の第六欄 に掲げる数量を超えること。例文帳に追加

(ii) the amount of the transactions pertaining to one transaction term of one Member, etc. on a Commodity Market on a person's own account and for which settlement is not completed exceeds the amount listed in column 6 of the Appended Table 2 by buying and selling and for each type of Listed Commodities or Listed Commodity Indices listed in column 4 of the same Table which are subject to transactions on the Commodity Markets listed in column 2 of the same Table opened by Commodity Exchanges listed in column 1 of the same Table.  - 経済産業省

イ最終事業年度（会員商品取引所にあっては各事業年度に係る法第六十六条第一項 に規定する決算関係書類等につき法第六十八条の承認を受けた場合における当該 各事業年度のうち最も遅いものとし、株式会社商品取引所にあっては会社法第二 条第二十四号に規定する最終事業年度とする。以下同じ。）に係る財産目録、貸借 対照表及び当該貸借対照表とともに作成された損益計算書の内容例文帳に追加

(a) an inventory of property and a balance sheet pertaining to the final business - 84 - year (for a Member Commodity Exchange, the final business year in the case where approval under Article 68 of the Act was received for Settlement Related Documents, etc. prescribed in Article 66, paragraph 1 of the Act pertaining to the respective business years, and for an Incorporated Commodity Exchange, the final business year prescribed in Article 2, item 24 of the Company Act; the same shall apply hereinafter), and the contents of a profit and loss statement prepared along with said balance sheet;  - 経済産業省

別表第五に定める帳簿の内容が、電磁的方法により記録され、当該記録が必要に応じ電 子計算機その他の機器を用いて直ちに表示されることができるようにして保存されるとき は、当該記録の保存をもって前条第三項に規定する帳簿の保存に代えることができる。こ の場合において、商品取引員は、当該記録が滅失し、又はき損することを防止するために 必要な措置を講じなければならない。例文帳に追加

When the content of the books prescribed in Appended Table 5 is recorded through an Electromagnetic Device and is retained to display said record for immediate inspection by a computer or other appliance as necessary, the preservation of said record may substitute for the retention of the books as prescribed in the preceding Article, paragraph 3. In this case, a Futures Commission Merchant shall take the necessary measures for preventing the loss of or damage to said record.  - 経済産業省

前条第一項の帳簿の内容が、電磁的方法により記録され、当該記録が必要に応じ電子計 算機その他の機器を用いて直ちに表示されることができるようにして保存されるときは、 当該記録の保存をもって同条第二項に規定する帳簿の保存に代えることができる。この場 合において、第一種特定施設開設者は、当該記録が滅失し、又はき損することを防止する ために必要な措置を講じなければならない。例文帳に追加

When the content of the books prescribed in paragraph 1 of the preceding Article is recorded through an Electromagnetic Device and is preserved to display said record for immediate inspection by computer or other appliance as necessary, the preservation of said record may substitute for the retention of the books prescribed in the preceding Article, paragraph 2. In this case, an Establisher of a Type 1 Specified Facility shall take the necessary measures for preventing the loss of and damage to said record.  - 経済産業省

しかしながら、地震後の設備・機器や建屋・構築物の健全性評価に適用される点検の方法は、過去に参考にすべき事例がなく点検基準なども整備されていなかったため、原子力安全・保安院は、専門家の意見も踏まえつつ検討を行い、個別の設備・機器ごとの詳細な点検に加えて、地震力によってどの程度の力が働いたかをモデルを用いて計算することにより解析（地震応答解析）し、それらを組み合わせることによって健全性を評価することが必要と判断した。例文帳に追加

However, there had been no reference case of the check method applicable to evaluation of integrity of facilities, equipment, buildings and structures after earthquakes, and no relevant checking criteria was available.Therefore, NISA studied the issue based on expert opinions, and decided it necessary to analyze the level of a force applied due to the seismic force (seismic response analysis) by calculating the force using a model, and evaluate the integrity by combining them, in addition to detailed check of individual facilities and equipment. - 経済産業省

ただし、我が国の外国税額控除制度については、控除限度額の計算方式が他国に比して緩い一方で、対象企業の範囲、赤字の場合の控除繰延期間等の面で他国に比して要件が厳しく、我が国企業の国際的な事業活動を円滑にするためには、昨今の企業の海外活動の実態、諸外国の制度との比較等を踏まえ、外国税額控除制度の見直しを行う必要があると指摘されている。例文帳に追加

However, while the calculation for the limit of deduction of the Japanese foreign tax exemption system is more lenient than that used in other countries, the requirements in terms of the scope of subject companies and the period of tax-deferral when the balance sheet is in the red, is more demanding. For smoother international business operations by Japanese companies, a reexamination of the foreign tax exemption system is necessary by taking into consideration recent overseas business operations by Japanese companies and the taxation systems of other countries. - 経済産業省

５ 障害基礎年金その他の保険期間にかかわらず一定額が支給される給付に関しては、当該給付を受けるための要件が１(a) 又は３(a) の規定の適用により満たされる場合には、支給される当該給付の額は、７に規定する理論的加入期間に対する当該給付が支給される年金制度における保険料納付期間及び保険料免除期間を合算した期間の比率に基づいて計算する。例文帳に追加

5. With regard to the Disability Basic Pension and other benefits, the amount of which is a fixed sum granted regardless of the period of coverage, if the requirements for receiving such benefits are fulfilled by virtue of subparagraph 1(a) or 3(a) of this Article, the amount to be granted shall be calculated according to the proportion of the sum of the periods of contribution and the premiumexemptedperiods under the pension system from which such benefits will be paid to the theoretical period of coverage referred to in paragraph 7 of this Article. - 厚生労働省

９ 老齢厚生年金の一部である配偶者加給その他の日本国の被用者年金制度における保険期間が日本国の法令上定められた期間に等しいか又はこれを超える場合に一定額が支給される給付に関しては、当該給付を受けるための要件が１(a) の規定の適用により満たされる場合には、支給される当該給付の額は、当該定められた期間に対する当該給付が支給される日本国の被用者年金制度における保険期間の比率に基づいて計算する。例文帳に追加

9. With regard to the Additional Pension for Spouses which is included in the Old-age Employees' Pension and any other benefits that may be granted as a fixed sum in cases where the period of coverage under the Japanese pension systems for employees equals or exceeds the specified period determined by the legislation of Japan, if the requirements for receiving such benefits are fulfilled by virtue of subparagraph 1(a) of this Article, the amount to be granted shall be calculated according to the proportion of the periods of coverage under the Japanese pension systems for employees from which such benefits will be paid to that specified period. - 厚生労働省

５ 障害基礎年金その他の保険期間にかかわらず一定額が支給される給付に関しては、当該給付を受けるための要件が１ 又は３ の規定の適用により満たされる場合には、支給される当該給付の額は、７に規定(a)(a)する理論的加入期間に対する当該給付が支給される年金制度における保険料納付期間及び保険料免除期間を合算した期間の比率に基づいて計算する。例文帳に追加

5. With regard to the Disability Basic Pension and other benefits, the amount of which is a fixed sum granted regardless of the period of coverage, if the requirements for receiving such benefits are fulfilled by virtue of paragraph 1(a) or 3(a) of this Article, the amount to be granted shall be calculated according to the proportion of the sum of the periods of contribution and the premiumexemptedperiods under the pension system from which such benefits will be paid to the theoretical period of coverage referred to in paragraph 7 of this Article. - 厚生労働省

２ 障害基礎年金その他の保険期間にかかわらず一定額が支給される給付に関しては、当該給付を受けるための要件が第十三条１又は前条１の規定の適用により満たされる場合には、支給される当該給付の額は、４に規定する理論的加入期間に対する当該給付が支給される年金制度における保険料納付期間及び保険料免除期間を合算した期間の比率に基づいて計算する。例文帳に追加

2. With regard to the Disability Basic Pension and other benefits, the amount of which is a fixed sum granted regardless of the periods of coverage, if the requirements for receiving such benefits are fulfilled by virtue of paragraph 1 of Article 13 or paragraph 1 of Article 14, the amount to be granted shall be calculated according to the proportion of the sum of the periods of contribution and the premium-exempted periods under the pension system from which such benefits will be paid to the theoretical period of coverage referred to in paragraph 4 of this Article. - 厚生労働省

５ ２及び３の規定による日本国の被用者年金制度の下での給付の額の計算に関しては、当該給付を受ける権利を有する者が二以上の日本国の被用者年金制度における保険期間を有する場合には、２に規定する当該給付が支給される年金制度における保険料納付期間又は３に規定する日本国の被用者年金制度における保険期間は、当該二以上の日本国の被用者年金制度における保険期間を合算した期間とする。例文帳に追加

5. With regard to the calculation of the amount of benefits under the Japanese pension systems for employees in accordance with paragraphs 2 and 3 of this Article, if the person entitled to the benefits possesses periods of coverage under two or more such pension systems, the periods of contribution under the pension system from which such benefits will be paid referred to in paragraph 2 of this Article or the periods of coverage under the Japanese pension systems for employees referred to in paragraph 3 of this Article shall be the sum of the periods of coverage under all such pension systems. - 厚生労働省

６ 老齢厚生年金の一部である配偶者加給その他の給付であって、日本国の被用者年金制度における保険期間が日本国の法令上定められた期間に等しい場合又はこれを超える場合に一定額が支給されるものに関しては、当該給付を受けるための要件が第十三条１の規定の適用により満たされる場合には、支給される当該給付の額は、当該定められた期間に対する当該給付が支給される日本国の被用者年金制度における保険期間の比率に基づいて計算する。例文帳に追加

6. With regard to the Additional Pension for Spouses which is included in the Old-age Employees' Pension and any other benefits that may be granted as a fixed sum in cases where the periods of coverage under the Japanese pension systems for employees equal or exceed the specified period determined by the legislation of Japan, if the requirements for receiving such benefits are fulfilled by virtue of paragraph 1 of Article 13, the amount to be granted shall be calculated according to the proportion of those periods of coverage under the Japanese pension systems for employees from which such benefits will be paid to that specified period. - 厚生労働省

２ 障害基礎年金その他の保険期間にかかわらず一定額が支給される給付に関しては、当該給付を受けるための要件が第十四条１又は前条１の規定の適用により満たされる場合には、支給される当該給付の額は、当該給付が支給される年金制度における保険料納付期間及び保険料免除期間並びにアイルランドの法令による保険期間を合算した期間に対する当該保険料納付期間及び保険料免除期間を合算した期間の比率に基づいて計算する。例文帳に追加

2. With regard to the Disability Basic Pension and other benefits, the amount of which is a fixed sum granted regardless of the period of coverage, if the requirements for receiving such benefits are fulfilled by virtue of paragraph 1 of Article 14 or paragraph 1 of Article 15, the amount to be granted shall be calculated according to the proportion of the sum of the periods of contribution and the premium-exempted periods under the pension system from which such benefits will be paid to the sum of those periods of contribution, those premium-exempted periods and the periods of coverage under the legislation of Ireland. - 厚生労働省

４ ２及び３の規定による日本国の被用者年金制度の下での給付の額の計算に関しては、当該給付を受ける権利を有する者が二以上の日本国の被用者年金制度における保険期間を有する場合には、２に規定する当該給付が支給される年金制度における保険料納付期間又は３に規定する日本国の被用者年金制度における保険期間は、当該二以上の日本国の被用者年金制度における保険期間を合算した期間とする。例文帳に追加

4. With regard to the calculation of the amount of benefits under the Japanese pension systems for employees in accordance with paragraphs 2 and 3 of this Article, if the person entitled to the benefits possesses periods of coverage under two or more such pension systems, the periods of contribution under the pension system from which such benefits will be paid referred to in paragraph 2 of this Article or the periods of coverage under the Japanese pension systems for employees referred to in paragraph 3 of this Article shall be the sum of the periods of coverage under all such pension systems. - 厚生労働省

５ 老齢厚生年金の一部である配偶者加給その他の給付であって、日本国の被用者年金制度における保険期間が日本国の法令上定められた期間に等しい場合又はこれを超える場合に一定額が支給されるものに関しては、当該給付を受けるための要件が第十四条１の規定の適用により満たされる場合には、支給される当該給付の額は、当該定められた期間に対する当該給付が支給される日本国の被用者年金制度における保険期間の比率に基づいて計算する。例文帳に追加

5. With regard to the Additional Pension for Spouses which is included in the Old-age Employees' Pension and any other benefits that may be granted as a fixed sum in cases where the periods of coverage under the Japanese pension systems for employees equal or exceed the specified period determined by the legislation of Japan, if the requirements for receiving such benefits are fulfilled by virtue of paragraph 1 of Article 14, the amount to be granted shall be calculated according to the proportion of the periods of coverage under the Japanese pension systems for employees from which such benefits will be paid to that specified period. - 厚生労働省

２ 第三条に規定する者が、障害によって労働不能となった時に日本国の法令の適用を受けており、かつ、被用者のための障害給付に関するオランダの法令によりそれ以前に少なくとも十二箇月の保険期間を有していた場合には、当該第三条に規定する者は、当該オランダの法令による給付を受ける権利を有するものとし、その給付の額は、３及び４の規定に従って計算する。例文帳に追加

2. If a person specified in Article 3, was subject to the legislation of Japan at the time when incapacity for work followed by disability occurred and had previously completed a period of coverage of at least twelve months under the legislation of the Netherlands on disablement benefit for employed persons, that person shall be entitled to a benefit under the latter legislation, calculated in accordance with paragraphs 3 and 4 of this Article. - 厚生労働省

３ ２に規定する期間は、２に規定する一方の締約国の国民がオランダの老齢年金法に基づいて保障されていたことがあり、かつ、五十九歳に達した時以後にいずれか一方又は双方の締約国の領域内において少なくとも六年間居住していたことを条件として、いずれか一方の締約国の領域内に居住している場合に限り、老齢給付の額の計算に際して考慮される。例文帳に追加

3. The periods referred to in paragraph 2 of this Article shall be taken into consideration for calculation of the old-age benefit only if the person concerned has been insured under the Netherlands' Old Age Pensions Act, and has resided for at least 6 years in the territory of one or both of the Contracting States after reaching the age of 59 years, and only while the person is residing in the territory of either Contracting State. - 厚生労働省

２ 障害基礎年金その他の保険期間にかかわらず一定額が支給される給付に関しては、当該給付を受けるための要件が第十七条１又は前条１の規定の適用により満たされる場合には、支給される当該給付の額は、当該給付が支給される年金制度における保険料納付期間及び保険料免除期間並びにオランダの法令による保険期間を合算した期間に対する当該保険料納付期間及び保険料免除期間を合算した期間の比率に基づいて計算する。例文帳に追加

2. With regard to the Disability Basic Pension and other benefits, the amount of which is a fixed sum granted regardless of the period of coverage, if the requirements for receiving such benefits are fulfilled by virtue of paragraph 1 of Article 17 or paragraph 1 of Article 18, the amount to be granted shall be calculated according to the proportion of the sum of the periods of contribution and the premium-exempted periods under the pension system from which such benefits will be paid to the sum of those periods of contribution, those premium-exempted periods and the periods of coverage under the legislation of the Netherlands. - 厚生労働省

５ 老齢厚生年金の一部である配偶者加給その他の給付であって日本国の被用者年金制度における保険期、間が日本国の法令上定められた期間に等しい場合又はこれを超える場合に一定額が支給されるものに関しては、当該給付を受けるための要件が第十七条１の規定の適用により満たされる場合には、支給される当該給付の額は、当該定められた期間に対する当該給付が支給される日本国の被用者年金制度における保険期間の比率に基づいて計算する。例文帳に追加

5. With regard to the Additional Pension for Spouses which is included in the Old-age Employees' Pension and any other benefits that may be granted as a fixed sum in cases where the periods of coverage under the Japanese pension systems for employees equal or exceed the specified period determined by the legislation of Japan, if the requirements for receiving such benefits are fulfilled by virtue of paragraph 1 of Article 17, the amount to be granted shall be calculated according to the proportion of those periods of coverage under the Japanese pension systems for employees from which such benefits will be paid to that specified period. - 厚生労働省

６ 老齢厚生年金の一部である配偶者加給その他の給付であって、日本国の被用者年金制度における保険期間が日本国の法令上定められた期間に等しい場合又はこれを超える場合に一定額が支給されるものに関しては、当該給付を受けるための要件が第十三条１の規定の適用により満たされる場合には、支給される当該給付の額は、当該定められた期間に対する当該給付が支給される日本国の被用者年金制度における保険期間の比率に基づいて計算する　。例文帳に追加

6 .With regard to the Additional Pension for Spouseswhich is included in the Old-age Employees’ Pension and anyother benefits that may be granted as a fixed sum in caseswhere the periods of coverage under the Japanese pensionsystems for employees equal or exceed the specified perioddetermined by the legislation of Japan, if the requirementsfor receiving such benefits are fulfilled by virtue ofparagraph 1 of Article 13, the amount to be granted shallbe calculated according to the proportion of those periodsof coverage under the Japanese pension systems foremployees from which such benefits will be paid to thatspecified period . - 厚生労働省

２ 障害基礎年金その他の保険期間にかかわらず一定額が支給される給付に関しては、当該給付を受けるための要件が第十三条１又は前条１の規定の適用により満たされる場合には、支給される当該給付の額は、当該給付が支給される年金制度における保険料納付期間及び保険料免除期間並びにスイスの法令による保険期間を合算した期間に対する当該保険料納付期間及び保険料免除期間を合算した期間の比率に基づいて計算する 。例文帳に追加

2　 With regard to the Disability Basic Pension and other benefits, the amount of which is a fixed sum granted regardless of the period of coverage, if the requirements for receiving such benefits are fulfilled by virtue of paragraph 1 of Article 13 or paragraph 1 of Article 14, the amount to be granted shall be calculated according to the proportion of the sum of the periods of contribution and the premium-exempted periods under the pension system from which such benefits will be paid to the sum of those periods of contribution, those premium-exempted periods and the periods of coverage under the legislation of Switzerland - 厚生労働省

４ ２及び３の規定による日本国の被用者年金制度の下での給付の額の計算に関しては、当該給付を受ける18権利を有する者が二以上の日本国の被用者年金制度における保険期間を有する場合には、２に規定する当該給付が支給される年金制度における保険料納付期間又は３に規定する日本国の被用者年金制度における保険期間は、当該二以上の日本国の被用者年金制度における保険期間を合算した期間とする 。例文帳に追加

4　With regard to the calculation of the amount of benefits under the Japanese pension systems for employees in accordance with paragraphs 2 and 3 of this Article, if the person entitled to the benefits possesses periods of coverage under two or more such pension systems, the periods of contribution under the pension system from which such benefits will be paid referred to in paragraph 2 of this Article or the periods of coverage under the Japanese pension systems for employees referred to in paragraph 3 of this Article shall be the sum of the periods of coverage under all such pension systems - 厚生労働省

５ 老齢厚生年金の一部である配偶者加給その他の給付であって、日本国の被用者年金制度における保険期間が日本国の法令上定められた期間に等しい場合又はこれを超える場合に一定額が支給されるものに関しては、当該給付を受けるための要件が第十三条１の規定の適用により満たされる場合には、支給される当該給付の額は、当該定められた期間に対する当該給付が支給される日本国の被用者年金制度における保険期間の比率に基づいて計算する 。例文帳に追加

5　 With regard to the Additional Pension for Spouses which is included in the Old-age Employees’ Pension and any other benefits that may be granted as a fixed sum in cases where the periods of coverage under the Japanese pension systems for employees equal or exceed the specified period determined by the legislation of Japan, if the requirements for receiving such benefits are fulfilled by virtue of paragraph 1 of Article 13, the amount to be granted shall be calculated according to the proportion of those periods of coverage under the Japanese pension systems for employees from which such benefits will be paid to that specified period - 厚生労働省

２ 遺族基礎年金その他の保険期間にかかわらず一定額が支給される給付に関しては、当該給付を受けるための要件が第十四条１又は前条１の規定の適用により満たされる場合には、支給される当該給付の額は、当該給付が支給される年金制度における保険料納付期間及び保険料免除期間並びにハンガリーの法令による保険期間を合算した期間に対する当該保険料納付期間及び保険料免除期間を合算した期間の比率に基づいて計算する　。例文帳に追加

2With regard to the Survivors’ Basic Pension and otherbenefits, the amount of which is a fixed sum grantedregardless of the period of coverage, if the requirementsfor receiving such benefits are fulfilled by virtue ofparagraph 1 of Article 14 or paragraph 1 of Article 15, theamount to be granted shall be calculated according to theproportion of the sum of the periods of contribution andthe premium-exempted periods under the pension system fromwhich such benefits will be paid to the sum of thoseperiods of contribution, those premium-exempted periods andthe periods of coverage under the legislation of Hungary . - 厚生労働省

４ ２及び３の規定による日本国の被用者年金制度の下での給付の額の計算に関しては、当該給付を受ける権利を有する者が二以上の日本国の被用者年金制度における保険期間を有する場合には、２に規定する当該給付が支給される年金制度における保険料納付期間又は３に規定する日本国の被用者年金制度における保険期間は、当該二以上の日本国の被用者年金制度における保険期間を合算した期間とする　。例文帳に追加

4 With regard to the calculation of the amount ofbenefits under the Japanese pension systems for employeesin accordance with paragraphs 2 and 3 of this Article, ifthe person entitled to the benefits possesses periods ofcoverage under two or more such pension systems, theperiods of contribution under the pension system from whichsuch benefits will be paid referred to in paragraph 2 ofthis Article or the periods of coverage under the Japanesepension systems for employees referred to in paragraph 3 ofthis Article shall be the sum of the periods of coverageunder all such pension systems . - 厚生労働省

５ 老齢厚生年金の一部である配偶者加給その他の給付であって、日本国の被用者年金制度における保険期間が日本国の法令上定められた期間に等しい場合又はこれを超える場合に一定額が支給されるものに関しては、当該給付を受けるための要件が第十四条１の規定の適用により満たされる場合には、支給される当該給付の額は、当該定められた期間に対する当該給付が支給される日本国の被用者年金制度における保険期間の比率に基づいて計算する　。例文帳に追加

5 .With regard to the Additional Pension for Spouseswhich is included in the Old-age Employees’ Pension and anyother benefits that may be granted as a fixed sum in caseswhere the periods of coverage under the Japanese pensionsystems for employees equal or exceed the specified perioddetermined by the legislation of Japan, if the requirementsfor receiving such benefits are fulfilled by virtue ofparagraph 1 of Article 14, the amount to be granted shallbe calculated according to the proportion of those periodsof coverage under the Japanese pension systems foremployees from which such benefits will be paid to thatspecified period . - 厚生労働省

① 需要予測 ② 施設整備目標の設定、施設整備事業費の算定 ③ 配水ブロック検討、管網計算、 ④ 浄水場建設に関わる調査業務 水質検査、処理方式の選定、候補地の選定、浄水場建設費の算定 ⑤ 老朽管路の更新計画 漏水量の把握、漏水箇所の特定、漏水管の更新 ⑥ 組織、運営計画 浄水施設の建設・運営・維持管理に必要な組織、運営方針の計画を行う。例文帳に追加

(1) Demand forecast (2) Goal setting and cost estimation for water supply facilities’ improvement (3) Review of distribution block and calculation of distribution piping networks (4) Survey data for the construction of water treatment plant; water quality survey, selection of filtration method and candidate site, and cost estimation of construction of water treatment plant (5) Renew of operation plan for dilapidated piping lines; Estimation of the quantity of water leakage, identification of leaking pipes, and improvement plan of the leaked pipes (6) Organization and operation planning; making adequate organization and operation policy necessary to construct, operate, and maintenance water treatment plant - 厚生労働省

２　獣畜及び家きんの肉及び臓器並びに厚生労働省令で定めるこれらの製品（以下この項において「獣畜の肉等」という。）は、輸出国の政府機関によつて発行され、かつ、前項各号に掲げる疾病にかかり、若しくはその疑いがあり、同項各号に掲げる異常があり、又はへい死した獣畜又は家きんの肉若しくは臓器又はこれらの製品でない旨その他厚生労働省令で定める事項（以下この項において「衛生事項」という。）を記載した証明書又はその写しを添付したものでなければ、これを食品として販売の用に供するために輸入してはならない。ただし、厚生労働省令で定める国から輸入する獣畜の肉等であつて、当該獣畜の肉等に係る衛生事項が当該国の政府機関から電気通信回線を通じて、厚生労働省の使用に係る電子計算機（入出力装置を含む。）に送信され、当該電子計算機に備えられたファイルに記録されたものについては、この限りでない。例文帳に追加

(2) The meat and organs of livestock and poultry and products thereof specified by an Ordinance of the Ministry of Health, Labour and Welfare (hereinafter referred to as "livestock meat, etc." in this paragraph) shall not be imported as food for the purpose of marketing, unless they have certificates attached which have been issued by a governmental organization of an exporting country, and which certify that they are not the meat or organs of livestock and poultry or products thereof which have or are suspected to have any of the diseases listed in each item of the preceding paragraph, have any of the disorders listed in each item of the same paragraph, or have died, and which contain other matters specified by an Ordinance of the Ministry of Health, Labour and Welfare (hereinafter referred to as "matters regarding sanitation" in this paragraph); provided, however, that this shall not apply to livestock meat, etc. imported from countries specified by an Ordinance of the Ministry of Health, Labour and Welfare, for which matters regarding sanitation concerning said livestock meat, etc. have been sent from a governmental organization of said countries via a telecommunications line to a computer (with an input-output device) used by the Ministry of Health, Labour and Welfare and has been recorded in a file on said computer.  - 日本法令外国語訳データベースシステム

３　前二項の特別の利害関係とは、公認会計士又は監査法人が同項の規定により貸借対照表、損益計算書その他の財務計算に関する書類及び内部統制報告書を提出する者との間に有する公認会計士法第二十四条（同法第十六条の二第六項において準用する場合を含む。）、第二十四条の二（同法第十六条の二第六項及び第三十四条の十一の二において準用する場合を含む。）、第二十四条の三（同法第十六条の二第六項において準用する場合を含む。）又は第三十四条の十一第一項に規定する関係及び公認会計士又は監査法人がその者に対し株主若しくは出資者として有する関係又はその者の事業若しくは財産経理に関して有する関係で、内閣総理大臣が公益又は投資者保護のため必要かつ適当であると認めて内閣府令で定めるものをいう。例文帳に追加

(3) The special interests referred to in the preceding two paragraphs shall mean those which the Prime Minister specifies in a Cabinet Office Ordinance as he/she finds necessary and proper for the public interest or protection of investors, from among the relationships which a certified public accountant or audit firm has in connection with a person submitting a balance sheet, profit and loss statement or other statements on finance and accounting and an Internal Control Report under said two paragraphs, as set forth in Article 24 of the Certified Public Accountants Act (including the cases where it is applied mutatis mutandis pursuant to Article 16-2(6) of said Act), Article 24-2 of the same Act (including the cases where it is applied mutatis mutandis pursuant to Article 16-2(6) and Article 34-11-2 of said Act), Article 24-3 of said Act (including the cases where it is applied mutatis mutandis pursuant to Article 16-2(6) of said Act) or Article 34-11(1) of the same Act, and the relationships as a shareholder or an Equity Investor which a certified public accountant or audit firm has in connection with said person, or the relationships which a certified public accountant or audit firm has in connection with said person's business or property accounting.  - 日本法令外国語訳データベースシステム

３　法人が各事業年度において支出した寄附金の額（法人税法第三十七条第七項に規定する寄附金の額をいう。以下この項及び次項において同じ。）のうち当該法人に係る国外関連者に対するもの（同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に該当する国外関連者に対する寄附金の額で当該国外関連者の各事業年度の所得の金額の計算上益金の額に算入されるものを除く。）は、当該法人の各事業年度の所得の金額（同法第百二条第一項第一号に規定する所得の金額を含む。）の計算上、損金の額に算入しない。この場合において、当該法人に対する同法第三十七条の規定の適用については、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十六条の四第三項（国外関連者との取引に係る課税の特例）」とする。例文帳に追加

(3) Any part of the amount of a contribution (meaning the amount of a contribution prescribed in Article 37(7) of the Corporation Tax Act; hereinafter the same shall apply in this paragraph and the next paragraph) expended by a corporation in each business year, which has been paid to a foreign affiliated person related to the said corporation (excluding any amount of contribution paid to a foreign affiliated person that falls under the category of foreign corporation listed in Article 141(i) to (iii) of the said Act, which shall be included in the amount of gross profit in the calculation of the said foreign affiliated person's income for the relevant business year), shall not be included in the amount of deductible expense in the calculation of the amount of the said corporation's income for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the said Act). In this case, with regard to the application of the provision of Article 37 of the said Act to the said corporation, the term "the next paragraph" in paragraph (1) of the said Article shall be deemed to be replaced with "the next paragraph or the provision of Article 66-4(3) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons)."  - 日本法令外国語訳データベースシステム

第六十六条の五　内国法人が、平成四年四月一日以後に開始する各事業年度において、当該内国法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該事業年度の当該内国法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該事業年度の当該内国法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該内国法人の当該事業年度の所得の金額（法人税法第百二条第一項第一号に規定する所得の金額を含む。）の計算上、損金の額に算入しない。ただし、当該内国法人の当該事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該内国法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。例文帳に追加

Article 66-5 (1) Where a domestic corporation pays, in each business year beginning on or after April 1, 1992, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said domestic corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said domestic corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation for the relevant business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said domestic corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant business year shall not be included in the amount of deductible expense in the calculation of the amount of income of the said domestic corporation for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the Corporation Tax Act); provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said domestic corporation for the relevant business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said domestic corporation.  - 日本法令外国語訳データベースシステム

８　第一項、第二項、第四項及び前二項の規定は、特定目的信託に係る法人税法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第二号の規定により外国法人としてこの法律の規定を適用するもので、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に該当するものに限る。）が、同法第百四十二条の規定により同法第百四十一条に規定する国内源泉所得に係る所得につき同法の規定に準じて計算する場合について準用する。この場合において、第一項中「で当該特定目的信託」とあるのは「のうち国内において行う事業に係るもので当該特定目的信託」と、第二項中「法人税法第二十三条第一項」とあるのは「法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項」と読み替えるものとする。例文帳に追加

(8) The provisions of paragraph (1), paragraph (2), paragraph (4) and the preceding two paragraphs shall apply mutatis mutandis where the trust corporation prescribed in Article 4-7 of the Corporation Tax Act for a special purpose trust (limited to a trust corporation that shall be deemed to be a foreign corporation pursuant to the provision of Article 4-7(ii) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act, which falls under any of the categories of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act), pursuant to the provision of Article 142 of the said Act, calculates the amount of income categorized as domestic source income prescribed in Article 141 of the said Act in accordance with the provisions of the said Act. In this case, the phrase "Any amount ...from a special purpose trust..., which pertains to the business year" in paragraph (1) shall be deemed to be replaced with "Any amount ...from a special purpose trust..., which pertains to a business conducted in Japan and also pertains to the business year", and the phrase "Article 23(1) of the Corporation Tax Act" shall be deemed to be replaced with "Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the Corporation Tax Act, calculation is made in accordance with the provision of Article 23(1) of the said Act".  - 日本法令外国語訳データベースシステム

８　第一項、第二項、第四項及び前二項の規定は、特定投資信託に係る法人税法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第二号の規定により外国法人としてこの法律の規定を適用するもので、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に該当するものに限る。）が、同法第百四十二条の規定により同法第百四十一条に規定する国内源泉所得に係る所得につき同法の規定に準じて計算する場合について準用する。この場合において、第一項中「で当該特定投資信託」とあるのは「のうち国内において行う事業に係るもので当該特定投資信託」と、第二項中「法人税法第二十三条第一項」とあるのは「法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項」と読み替えるものとする。例文帳に追加

(8) The provisions of paragraph (1), paragraph (2), paragraph (4) and the preceding two paragraphs shall apply mutatis mutandis where the trust corporation prescribed in Article 4-7 of the Corporation Tax Act for a special investment trust (limited to a trust corporation that shall be deemed to be a foreign corporation pursuant to the provision of Article 4-7(ii) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act, which falls under any of the categories of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act), pursuant to the provision of Article 142 of the said Act, calculates the amount of income categorized as domestic source income prescribed in Article 141 of the said Act in accordance with the provisions of the said Act. In this case, the phrase "Any amount ...from a special investment trust..., which pertains to the business year" in paragraph (1) shall be deemed to be replaced with "Any amount ...from a special investment trust..., which pertains to a business conducted in Japan and also pertains to the business year", and the phrase "Article 23(1) of the Corporation Tax Act" shall be deemed to be replaced with "Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the Corporation Tax Act, calculation is made in accordance with the provision of Article 23(1) of the said Act".  - 日本法令外国語訳データベースシステム

３　連結法人が各連結事業年度において支出した寄附金の額（法人税法第八十一条の六第六項において準用する同法第三十七条第七項に規定する寄附金の額をいう。以下この項及び次項において同じ。）のうち当該連結法人に係る国外関連者に対するもの（同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に該当する国外関連者に対する寄附金の額で当該国外関連者の各事業年度の所得の金額の計算上益金の額に算入されるものを除く。）は、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、損金の額に算入しない。この場合において、当該連結法人に対する同法第八十一条の六の規定の適用については、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十八条の八十八第三項（連結法人の国外関連者との取引に係る課税の特例）」とする。例文帳に追加

(3) Any part of the amount of a contribution (meaning the amount of a contribution prescribed in Article 37(7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 81-6(6) of the said Act; hereinafter the same shall apply in this paragraph and the next paragraph) expended by a consolidated corporation in each consolidated business year, which has been paid to a foreign affiliated person related to the said consolidated corporation (excluding any amount of contribution paid to a foreign affiliated person that falls under the category of foreign corporation listed in Article 141(i) to (iii) of the said Act, which shall be included in the amount of gross profit in the calculation of the said foreign affiliated person's income for the relevant business year), shall not be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the relevant consolidated business year. In this case, with regard to the application of the provision of Article 81-6 of the said Act to the said consolidated corporation, the term "the next paragraph" in paragraph (1) of the said Article shall be deemed to be replaced with "the next paragraph or the provision of Article 68-88(3) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations)."  - 日本法令外国語訳データベースシステム

第六十八条の八十九　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支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該連結事業年度の当該連結法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該連結事業年度の当該連結法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該連結法人の当該連結事業年度の連結所得の金額の計算上、損金の額に算入しない。ただし、当該連結法人の当該連結事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該連結法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。例文帳に追加

Article 68-89 (1) Where a consolidated corporation pays, in each consolidated business year beginning on or after April 1, 2002, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said consolidated corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant consolidated business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said consolidated corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation for the relevant consolidated business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said consolidated corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant consolidated business year shall not be included in the amount of deductible expense in the calculation of the amount of consolidated income of the said consolidated corporation for the relevant consolidated business year; provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said consolidated corporation for the relevant consolidated business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said consolidated corporation.  - 日本法令外国語訳データベースシステム

イ　当該外国法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。）である他の外国法人（イにおいて「他の外国法人」という。）の発行済株式等の全部又は一部が居住者により所有されている場合　当該居住者の当該他の外国法人に係る持株割合（その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合（当該発行法人が請求権の内容が異なる株式等を発行している場合には、その株主等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合）をいう。以下この号において同じ。）に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合（当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合）例文帳に追加

a) Where a resident holds the whole or a part of the issued shares, etc. of other foreign corporations which are shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of the said foreign corporation (hereinafter such other foreign corporations shall be simply referred to as "other foreign corporations" in (a)): The ratio obtained by multiplying the said resident's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholders, etc. out of the total issued shares, etc. of the corporation issuing the said shares, etc. (where the said issuing corporation has issued the shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that the said shareholder, etc. can receive based on the said claims out of the total amount); hereinafter the same shall apply in this item) pertaining to the said other foreign corporations by the said other foreign corporations' ratio of shareholding pertaining to the said foreign corporation (where there are two or more other foreign corporations, the sum of the ratios calculated for each of them  - 日本法令外国語訳データベースシステム

二　当該外国法人と他の外国法人（その発行済株式等の全部又は一部が個人又は内国法人により所有されているものに限る。以下この項において「他の外国法人」という。）との間に一又は二以上の外国法人（以下この項において「出資関連外国法人」という。）が介在している場合であつて、当該個人又は内国法人、当該他の外国法人、出資関連外国法人及び当該外国法人が株式等の所有を通じて連鎖関係にある場合　当該個人又は内国法人の当該他の外国法人に係る持株割合、当該他の外国法人の出資関連外国法人に係る持株割合、出資関連外国法人の他の出資関連外国法人に係る持株割合及び出資関連外国法人の当該外国法人に係る持株割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合）例文帳に追加

(ii) Where a single foreign corporation or two or more foreign corporations intervene(s) between the said foreign corporation and any other foreign corporation (limited to any other foreign corporation the whole or a part of whose issued shares, etc. are held by an individual or domestic corporation; hereinafter referred to as the "other foreign corporation" in this paragraph) (hereinafter such intervening foreign corporation(s) shall be referred to as a "capital contribution-related foreign corporation(s)" in this paragraph) and the said individual or domestic corporation, the said other foreign corporation, capital contribution-related foreign corporation(s) and the said foreign corporation have a linkage through holding the shares, etc.: The ratio obtained by multiplying the ratio of shareholding of the said individual or domestic corporation pertaining to the said other foreign corporation sequentially by the said other foreign corporation's ratio of shareholding pertaining to the capital contribution-related foreign corporation(s), by the capital contribution-related foreign corporation's(s') ratio of shareholding pertaining to other capital contribution-related foreign corporation(s), and by the capital contribution-related foreign corporation's(s') ratio of shareholding pertaining to the said foreign corporation (where there are two or more linkages, the sum of the ratios calculated for each of them).  - 日本法令外国語訳データベースシステム

二　当該外国法人と他の外国法人（その議決権の全部又は一部が個人又は内国法人により所有されているものに限る。以下この項において「他の外国法人」という。）との間に一又は二以上の外国法人（以下この項において「出資関連外国法人」という。）が介在している場合であつて、当該個人又は内国法人、当該他の外国法人、出資関連外国法人及び当該外国法人が議決権の所有を通じて連鎖関係にある場合　当該個人又は内国法人の当該他の外国法人に係る議決権割合、当該他の外国法人の出資関連外国法人に係る議決権割合、出資関連外国法人の他の出資関連外国法人に係る議決権割合及び出資関連外国法人の当該外国法人に係る議決権割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合）例文帳に追加

(ii) Where a single foreign corporation or two or more foreign corporations intervene(s) between the said foreign corporation and any other foreign corporation (limited to any other foreign corporation the whole or a part of whose voting rights are held by an individual or domestic corporation; hereinafter referred to as the "other foreign corporation" in this paragraph) (hereinafter such intervening foreign corporation(s) shall be referred to as a "capital contribution-related foreign corporation(s)" in this paragraph) and the said individual or domestic corporation, the other foreign corporation, capital contribution-related foreign corporation(s) and the said foreign corporation have a linkage through holding the voting rights: The ratio obtained by multiplying the ratio of voting rights of the said individual or domestic corporation pertaining to the said other foreign corporation sequentially by the said other foreign corporation's ratio of voting rights pertaining to the capital contribution-related foreign corporation(s), by the capital contribution-related foreign corporation's(s') ratio of voting rights pertaining to other capital contribution-related foreign corporation(s), and by the capital contribution-related foreign corporation's(s') ratio of voting rights pertaining to the said foreign corporation (where there are two or more linkages, the sum of the ratios calculated for each of them).  - 日本法令外国語訳データベースシステム

二　当該外国法人と他の外国法人（その株式等の請求権の全部又は一部が個人又は内国法人により所有されているものに限る。以下この項において「他の外国法人」という。）との間に一又は二以上の外国法人（以下この項において「出資関連外国法人」という。）が介在している場合であつて、当該個人又は内国法人、当該他の外国法人、出資関連外国法人及び当該外国法人が株式等の請求権の所有を通じて連鎖関係にある場合　当該個人又は内国法人の当該他の外国法人に係る請求権割合、当該他の外国法人の出資関連外国法人に係る請求権割合、出資関連外国法人の他の出資関連外国法人に係る請求権割合及び出資関連外国法人の当該外国法人に係る請求権割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合）例文帳に追加

(ii) Where a single foreign corporation or two or more foreign corporations intervene(s) between the said foreign corporation and any other foreign corporation (limited to any other foreign corporation the whole or a part of whose claims vested in the shares, etc. are held by an individual or domestic corporation; hereinafter referred to as the "other foreign corporation" in this paragraph) (hereinafter such intervening foreign corporation(s) shall be referred to as a "capital contribution-related foreign corporation(s)" in this paragraph) and the said individual or domestic corporation, the said other foreign corporation, capital contribution-related foreign corporation(s) and the said foreign corporation have a linkage through holding the claims vested in the shares, etc.: The ratio obtained by multiplying the ratio of claims of the said individual or domestic corporation pertaining to the said other foreign corporation sequentially by the said other foreign corporation's ratio of claims pertaining to the capital contribution-related foreign corporation(s), by the capital contribution-related foreign corporation's(s') ratio of claims pertaining to other capital contribution-related foreign corporation(s), and by the capital contribution-related foreign corporation's(s') ratio of claims pertaining to the said foreign corporation (where there are two or more linkages, the sum of the ratios calculated for each of them).  - 日本法令外国語訳データベースシステム

２　法人が割引債を発行の際に取得した場合における法第四十一条の十二第三項の規定により徴収された所得税の額は、当該割引債の取得価額に含めるものとし、同条第四項の規定により償還を受ける時に徴収される所得税とみなされた金額は、その償還を受ける時を含む事業年度の所得の金額（その事業年度が法人税法第十五条の二に規定する連結事業年度である場合には、当該連結事業年度の同法第二条第十八号の四に規定する連結所得の金額。以下この項において同じ。）の計算上、損金の額に算入しないものとし、同法第六十八条（同法第百四十四条において準用する場合を含む。）又は第八十一条の十四の規定により法人税の額から控除される所得税の額は、その控除しようとする事業年度の所得の金額の計算上、益金の額に算入するものとする。例文帳に追加

(2) The amount of income tax collected pursuant to the provisions of Article 41-12(3) of the Act, where a corporation acquired discount bonds at the time of issue, shall be included in the acquisition costs of the said discount bonds; the amount deemed to be income tax to be collected when receiving the redemption pursuant to the provisions of paragraph (4) of the said Article shall not be included in deductible expenses for calculating the amount of income for a business year including the time of receiving the redemption (where the business year is a consolidated business year prescribed in Article 15-2 of the Corporation Tax Act, for calculating the amount of consolidated income prescribed in Article 2(xviii)-4 of the said Act for the said consolidated business year; hereinafter the same shall apply in this paragraph); and the amount of income tax to be deducted from corporation tax pursuant to the provisions of Article 68 (including the cases where it is applied mutatis mutandis pursuant to Article 144 of the said Act) or Article 81-14 of the said Act shall be included in gross profits for calculating the amount of income that is to be deducted for that business year.  - 日本法令外国語訳データベースシステム

５　法第六十六条の五第二項に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から控除する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高は、当該内国法人に係る国外支配株主等及び資金供与者等に対する負債のうち、特定債券現先取引等（同条第四項第八号に規定する特定債券現先取引等をいう。次項及び第八項において同じ。）に係るものに係る平均負債残高（当該平均負債残高が当該特定債券現先取引等に係る資産に係る平均資産残高（当該事業年度の当該資産の帳簿価額の平均的な残高として合理的な方法により計算した金額をいう。次項において同じ。）を超える場合には、当該平均資産残高。第八項において「調整後平均負債残高」という。）とする。例文帳に追加

(5) The average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by a Cabinet Order and is to be deducted from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 66-5(2) of the Act shall be the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said domestic corporation which pertain to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 66-5(4)(viii) of the Act; the same shall apply in the next paragraph and paragraph (8)) (where the said average balance of liabilities exceeds the average balance of assets regarding assets pertaining to a specified bond transaction with a repurchase/resale agreement, etc. (the average balance of assets shall mean the amount calculated by a reasonable method as the average balance of the said assets' book value for the relevant business year; the same shall apply in the next paragraph), such calculated average balance of liabilities shall be the said average balance of assets; such average balance of assets shall be referred to as the "average balance of liabilities after adjustment" in paragraph (8)).  - 日本法令外国語訳データベースシステム

７　第一項第一号の計算をする場合において、同号の規定によりその例に準ずるものとされる法人税法第三十三条及び第四十二条から第五十三条までの規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第六十五条の七から第六十五条の九まで（法第六十五条の七第一項の表の第十九号に係る部分に限る。）、第六十七条の十二第二項及び第六十七条の十三第二項の規定により当該各事業年度において損金の額に算入されることとなる金額があるときは、当該各事業年度に係る法第六十六条の六第五項の確定申告書に当該金額の損金算入に関する明細書の添付がある場合に限り、当該金額を当該各事業年度の調整所得金額の計算上、損金の額に算入する。ただし、その添付がなかつたことについて税務署長がやむを得ない事情があると認める場合において、当該明細書の提出があつたときは、この限りでない。例文帳に追加

(7) When making a calculation set forth in paragraph (1)(i), if there is any amount to be included in deductible expenses in the relevant business year, pursuant to the provisions of Article 33 and Article 42 to Article 53 of the Corporation Tax Act, and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 65-7 to Article 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7(1) of the Act), Article 67-12(2) and Article 67-13(2) of the Act, whose provisions shall be applicable under the provisions of the said item, the said amount shall be included in deductible expenses for calculating the amount of adjusted income for the relevant business year, only when detailed statements concerning the inclusion of the said amount in deductible expenses are attached to a final return form for the relevant business year set forth in Article 66-6(5) of the Act; provided, however, that this shall not apply when the district director finds that there was any compelling reason for the failure to attach detailed statements and the said detailed statements have been submitted.  - 日本法令外国語訳データベースシステム

イ　当該外国法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。）である他の外国法人（イにおいて「他の外国法人」という。）の発行済株式等の全部又は一部が内国法人により所有されている場合　当該内国法人の当該他の外国法人に係る持株割合（その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合（当該発行法人が請求権の内容が異なる株式等を発行している場合には、その株主等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合）をいう。以下この号において同じ。）に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合（当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合）例文帳に追加

a) Where a domestic corporation holds the whole or a part of the issued shares, etc. of other foreign corporations which are shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of the said foreign corporation (hereinafter such other foreign corporations shall be simply referred to as "other foreign corporations" in (a)): The ratio obtained by multiplying the said domestic corporation's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholders, etc. out of the total issued shares, etc. of the corporation issuing the said shares, etc. (where the said issuing corporation has issued the shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that the said shareholder, etc. can receive based on the said claims out of the total amount); hereinafter the same shall apply in this item) pertaining to the said other foreign corporations by the said other foreign corporations' ratio of shareholding pertaining to the said foreign corporation (where there are two or more other foreign corporations, the sum of the ratios calculated for each of them  - 日本法令外国語訳データベースシステム

ロ　当該外国法人と他の外国法人（その発行済株式等の全部又は一部が内国法人により所有されているものに限る。以下この号において「他の外国法人」という。）との間に一又は二以上の外国法人（以下この号において「出資関連外国法人」という。）が介在している場合であつて、当該内国法人、当該他の外国法人、出資関連外国法人及び当該外国法人が株式等の所有を通じて連鎖関係にある場合　当該内国法人の当該他の外国法人に係る持株割合、当該他の外国法人の出資関連外国法人に係る持株割合、出資関連外国法人の他の出資関連外国法人に係る持株割合及び出資関連外国法人の当該外国法人に係る持株割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合）例文帳に追加

b) Where a single foreign corporation or two or more foreign corporations intervene(s) between the said foreign corporation and any other foreign corporation (limited to any other foreign corporation, the whole or a part of whose issued shares, etc. are held by a domestic corporation; hereinafter referred to as the "other foreign corporation" in this item) (hereinafter such intervening foreign corporation(s) shall be referred to as a "capital contribution-related foreign corporation(s)" in this item) and the said domestic corporation, the said other foreign corporation, capital contribution-related foreign corporation(s) and the said foreign corporation have a linkage through holding the shares, etc.: The ratio obtained by multiplying the said domestic corporation's ratio of shareholding pertaining to the said other foreign corporation sequentially by the said other foreign corporation's ratio of shareholding pertaining to the capital contribution-related foreign corporation(s), by the capital contribution-related foreign corporation's(s') ratio of shareholding pertaining to other capital contribution-related foreign corporation(s), and by the capital contribution-related foreign corporation's(s') ratio of shareholding pertaining to the said foreign corporation (where there are two or more linkages, the sum of the ratios calculated for each of them  - 日本法令外国語訳データベースシステム

三　控除未済課税済配当等の額　当該内国法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該内国法人に係る特定外国子会社等から受けた剰余金の配当等の額（法第六十六条の八第一項第二号に定める金額を含む。）で当該特定外国子会社等に係る前項の規定による課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第三十九条の十九第二項又は第三項の規定により算定した法第六十六条の八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に含まれないものを含む。）のうち、当該内国法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に前項及び同条第一項並びに第三十九条の百十六第二項及び法第六十八条の九十二第一項の規定の適用に充てられた部分の金額を除く。）をいう。例文帳に追加

(iii) The taxed amount of a dividend, etc. before deduction: Out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to the said domestic corporation has received from a specified foreign subsidiary company, etc. related to the said domestic corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of dividend of surplus, etc. shall include the amount specified in Article 66-8(1)(ii) of the Act) and which shall not be deducted for calculating the amount of taxable retained income pertaining to the said specified foreign subsidiary company, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by a Cabinet Order prescribed in Article 66-8(1) of the Act pertaining to the said specified foreign subsidiary company, etc., as calculated under the provisions of Article 39-19(2) or (3)), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said domestic corporation via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of the said Article, and Article 39-116(2), and the provisions of Article 68-92(1) of the Act).  - 日本法令外国語訳データベースシステム