「計算」に関連した英語例文の一覧と使い方(687ページ目) - Weblio英語例文検索

一　法第六十八条の八十八の二第一項に規定する申立てに係る更正決定（法第六十八条の八十八第十六項第一号に掲げる更正決定をいう。以下この号及び第三項第二号において同じ。）により納付すべき法人税の額（次号において「更正決定に係る法人税の額」という。）から、当該更正決定のうち法第六十八条の八十八の二第一項に規定する法人税の額に係る部分がなかつたものとして計算した場合に納付すべきものとされる法人税の額（次号において「猶予対象以外の法人税の額」という。）を控除した金額例文帳に追加

i) The amount obtained by deducting the amount of corporation tax payable where the calculation has been made by deeming that the reassessment or determination for the objection prescribed in Article 68-88-2(1) of the Act (meaning the reassessment or determination listed in Article 68-88(16)(i) of the Act; hereinafter the same shall apply in this item and paragraph (3)(ii)) does not cover the part pertaining to the corporation tax prescribed in Article 68-88-2(1) of the Act (referred to as the "amount of corporation tax not under grace" in the next item) from the amount of corporation tax payable based on the said reassessment or determination (referred to as the "amount of corporation tax based on the reassessment or determination" in the next item  - 日本法令外国語訳データベースシステム

６　法第六十八条の八十九第二項に規定する当該連結事業年度の総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。第十項において同じ。）のうち、特定債券現先取引等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を超える場合には、当該平均資産残高）とする。例文帳に追加

(6) 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 total liabilities for the relevant consolidated business year prescribed in Article 68-89(2) of the Act shall be the average balance of liabilities regarding the total liabilities for the relevant consolidated business year (limited to those which are to be the cause of payment of interest on liabilities, etc.; the same shall apply in paragraph (10)) which pertain to a specified bond transaction with a repurchase/resale agreement, etc. (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., such calculated average balance of liabilities shall be the said average balance of assets).  - 日本法令外国語訳データベースシステム

２０　法第六十八条の八十九第四項第七号に規定する純資産の額として政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した残額（当該残額が当該連結法人の当該連結事業年度終了の日における法人税法第二条第十七号の二に規定する連結個別資本金等の額（当該連結個別資本金等の額が資本金の額又は出資金の額に満たない場合には、当該資本金の額又は出資金の額。以下この項及び第二十二項において「連結個別資本金等の額」という。）に満たない場合には、当該連結個別資本金等の額）とする。例文帳に追加

(20) The amount calculated as specified by a Cabinet Order as the amount of net assets prescribed in Article 68-89(4)(vii) of the Act shall be the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) (where the said remaining amount does not reach the amount of consolidated individual stated capital, etc. prescribed in Article 2(xvii)-2 of the Corporation Tax Act on the final day of the relevant consolidated business year of the said consolidated corporation (where the said amount of consolidated individual stated capital, etc. does not reach the amount of stated capital or capital contributions, the said amount of stated capital or capital contributions; hereinafter referred to as the "amount of consolidated individual stated capital, etc." in this paragraph and paragraph (22)), such calculated amount shall be the said amount of consolidated individual stated capital, etc.):  - 日本法令外国語訳データベースシステム

第三十九条の百十五　法第六十八条の九十第二項第二号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国子会社等（以下この条及び次条第一項から第三項までにおいて「特定外国子会社等」という。）の各事業年度の決算に基づく所得の金額に係る第一号に掲げる金額及び第二号に掲げる金額の合計額から当該所得の金額に係る第三号に掲げる金額を控除した残額（当該所得の金額に係る第一号に掲げる金額が欠損の金額である場合には、当該所得の金額に係る第二号に掲げる金額から当該欠損の金額と当該所得の金額に係る第三号に掲げる金額との合計額を控除した残額）とする。例文帳に追加

Article 39-115 (1) The amount of undistributed income calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 68-90(2)(ii) of the Act shall be the remaining amount after deducting the amount listed in item (iii) pertaining to the income of a specified foreign subsidiary company, etc. prescribed in paragraph (1) of the said Article (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article and paragraph (1) to paragraph (3) of the next Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in item (i) and the amount listed in item (ii) pertaining to the said income (where the amount listed in item (i) pertaining to the said income is a loss, the said amount of undistributed income shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (iii) pertaining to the said income from the amount listed in item (ii) pertaining to the said income):  - 日本法令外国語訳データベースシステム

二　出資対応配当可能金額　特定外国子会社等の配当可能金額に他の特定外国子会社等（以下この号において「他の特定外国子会社等」という。）の有する当該特定外国子会社等の株式等の数又は金額が当該特定外国子会社等の発行済株式等のうちに占める割合（当該特定外国子会社等が法第六十六条の六第一項に規定する請求権（以下この号及び次条第三項において「請求権」という。）の内容が異なる株式等又は実質的に請求権の内容が異なると認められる株式等（次条第三項において「請求権の内容が異なる株式等」という。）を発行している場合には、当該他の特定外国子会社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）を乗じて計算した金額をいう。例文帳に追加

(ii) The amount of a dividend payable corresponding to the capital contributions: The amount obtained by multiplying the amount of a dividend payable by a specified foreign subsidiary company, etc. by the ratio of the number or the amount of the shares, etc. of the said specified foreign subsidiary company, etc. that any other specified foreign subsidiary company, etc. (hereinafter referred to as the "other specified foreign subsidiary company, etc." in this item) holds out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. (where the said specified foreign subsidiary company, etc. holds the issued shares, etc. in which claims prescribed in Article 66-6(1) of the Act (hereinafter referred to as the "claims" in this item and paragraph (3) of the next Article) with different contents are vested, or the shares, etc. in which claims with different contents are deemed to be substantially vested (referred to as the "shares, etc. in which different claims are vested" in paragraph (3) of the next Article), the ratio of the amount of a dividend of surplus, etc. that the said other specified foreign subsidiary company, etc. can receive based on the said claims out of the total amount of a dividend of surplus, etc.).  - 日本法令外国語訳データベースシステム

三　法第六十八条の九十二第一項第三号に掲げる事実　同号に定める金額（当該金額が当該連結法人に係る他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は個別課税対象留保金額若しくは課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十六条の八第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額例文帳に追加

(iii) An event listed in Article 68-92(1)(iii) of the Act: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc. related to the said consolidated corporation, the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating eligible retained income, individually taxable retained income or taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event under the provisions of the said paragraph or Article 66-8(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.  - 日本法令外国語訳データベースシステム

三　法第六十八条の九十二第一項に規定する連結法人に係る外国関係会社につき同項第三号に掲げる事実が生じた場合　同号に定める金額（当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は個別課税対象留保金額若しくは課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十六条の八第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額例文帳に追加

(iii) Where an event listed in Article 68-92(1)(iii) of the Act has occurred with regard to an affiliated foreign company related to a consolidated corporation prescribed in the said paragraph: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc., the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, individually taxable retained income or taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event, under the provisions of the said paragraph or Article 66-8(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.  - 日本法令外国語訳データベースシステム

第三十九条の百二十の十三　法第六十八条の九十三の八第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人（以下第三項までにおいて「特定外国法人」という。）に係る控除未済課税済配当等の額（特定外国法人の各事業年度の適用対象留保金額につき第三十九条の百二十の十第二項の規定により第三十九条の百十六第二項から第四項までの規定の例により計算する場合の同条第三項第三号に規定する控除未済課税済配当等の額をいう。）を有する外国関係法人とする。例文帳に追加

Article 39-120-13 (1) The affiliated foreign corporation prescribed in Article 68-93-8(1) of the Act which is specified by a Cabinet Order shall be one of the affiliated foreign corporations which holds the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 68-93-8(1) of the Act (hereinafter referred to as a "specified foreign corporation" through to paragraph (3)) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 39-116(3)(iii), when calculating the amount of eligible retained income for the relevant business year of a specified foreign corporation as prescribed in Article 39-116(2) to (4), pursuant to the provisions of Article 39-120-10(2)).  - 日本法令外国語訳データベースシステム

一　前項の他方の法人の株主等（所得税法第二条第八号の二に規定する株主等をいう。次号において同じ。）である法人の発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式等が同項の一方の法人により所有されている場合　当該株主等である法人の有する当該他方の法人の株式等の数又は金額が当該他方の法人の発行済株式等の総数又は総額のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である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

i) Where over 50 percent of the total number or the total amount of the issued shares, etc. of a corporation which is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2, item (viii)-2 of the Income Tax Act; the same shall apply in the following item) of the second corporation set forth in the preceding paragraph are held by the first corporation set forth in the preceding paragraph: The ratio of the number or the amount of shares, etc. in the second corporation that are held by the corporation which is its shareholder, etc. out of the total issued shares, etc. of said second corporation (where there are two or more such corporations which are shareholders, etc., 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

一　その償還期限後において償還する場合　当該割引債につき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（当該所得税の額が明らかでないときは、当該割引債の券面金額から当該割引債に係る最終発行日における発行価額等を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、同項に規定する政令で定める金額）に、当該割引債の発行の際に同項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額。以下この条において同じ。）のうち、法第四十一条の十二第六項に規定する内国法人又は受託者（以下この条において「非課税法人等」という。）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

(i) Where redemption is made after the redemption date: Out of the income tax collected on said discount bonds pursuant to the provisions of Article 41-12, paragraph (3) of the Act (where the amount of said income tax is not clear, the amount obtained by deducting the issue price, etc. on the final issue date for said discount bonds from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in said paragraph) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of said paragraph; hereinafter the same shall apply in this Article), the amount corresponding to the period during which a domestic corporation or trustee prescribed in Article 41-12, paragraph (6) of the Act (hereinafter referred to as a "non-taxable corporation, etc." in this Article) held said discount bonds  - 日本法令外国語訳データベースシステム

第三十七条　納税者がその国税を第三十五条（申告納税方式による国税の納付）又は前条第二項の納期限（予定納税に係る所得税については、所得税法第百四条第一項、第百七条第一項又は第百十五条（予定納税額の納付）（これらの規定を同法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の納期限とし、延滞税及び利子税については、その計算の基礎となる国税のこれらの納期限とする。以下「納期限」という。）までに完納しない場合には、税務署長は、その国税が次に掲げる国税である場合を除き、その納税者に対し、督促状によりその納付を督促しなければならない。例文帳に追加

Article 37 (1) Where a taxpayer fails to pay a national tax in full by the due date for payment set forth in Article 35 (Payment of National Tax under Self-Assessment System) or paragraph (2) of the preceding Article (in the case of income tax subject to estimated tax prepayment, the due date for payment set forth in Article 104, paragraph (1), Article 107, paragraph (1) or Article 115 (Payment of Amount of Estimated Tax Prepayment) of the Income Tax Act shall apply (including cases where these provisions are applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of said Act), and in the case of delinquent tax and tax interest, the due date for payment of the national tax used as the basis for the calculation thereof shall apply; hereinafter referred to as the "due date for payment"), the district director of the tax office shall demand such taxpayer by a letter of demand to pay the national tax, except where said national tax falls under any of the following categories of national taxes:  - 日本法令外国語訳データベースシステム

第五十八条　国税局長、税務署長又は税関長は、還付金等を還付し、又は充当する場合には、次の各号に掲げる還付金等の区分に従い当該各号に定める日の翌日からその還付のための支払決定の日又はその充当の日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間（他の国税に関する法律に別段の定めがある場合には、その定める期間）の日数に応じ、その金額に年七・三パーセントの割合を乗じて計算した金額（以下「還付加算金」という。）をその還付し、又は充当すべき金額に加算しなければならない。例文帳に追加

Article 58 (1) Where the regional commissioner of a Regional Taxation Bureau, the district director of a tax office or the director-general of a customs house pays or appropriates a refund, etc., he/she shall add, to the amount to be refunded or appropriated, an amount calculated by multiplying the amount to be refunded or appropriated by the rate of 7.3% per annum according to the number of days during the period from the day following the day specified in each of the following items for the categories of refund, etc. listed respectively in said items, until the day on which payment of the relevant refund is determined or the day on which the relevant refund is appropriated (in the case where appropriation has become possible before the said date of appropriation, that day on which it becomes possible) (or during the period otherwise specified by other national tax laws) (the amount thus calculated shall be referred to as "interest on refund"):  - 日本法令外国語訳データベースシステム

第七条　登記簿及びその附属書類（第十七条第四項に規定する電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下同じ。）及び第十九条の二に規定する登記の申請書に添付すべき電磁的記録（以下「第十九条の二に規定する電磁的記録」という。）を含む。以下この条、第九条、第十一条の二、第百四十条及び第百四十一条において同じ。）は、事変を避けるためにする場合を除き、登記所外に持ち出してはならない。ただし、登記簿の附属書類については、裁判所の命令又は嘱託があつたときは、この限りでない。例文帳に追加

Article 7 No registry or document annexed thereto (including an electromagnetic record (meaning a record made in an electronic form, a magnetic form, or any other form not recognizable to human perception, which is used in information processing by computers; the same shall apply hereinafter) as prescribed in Article 17, paragraph (4), or electromagnetic record to be attached to a written application for registration as prescribed in Article 19-2 (hereinafter referred to as an "electromagnetic record under Article 19-2"); hereinafter the same shall apply in this Article, Article 9, Article 11-2, Article 140 and Article 141) may be carried outside of registry offices, except for the cases where it is necessary to do so in order to avoid any contingent circumstance; provided, however, that, with regard to the documents annexed to registries, this shall not apply to the cases where so ordered or commissioned by the court.  - 日本法令外国語訳データベースシステム

二　第一項第三号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の資本の払戻し（法第二十五条第一項第三号（配当等とみなす金額）に規定する資本の払戻しをいう。）又は解散による残余財産の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十四条第一項（資本の払戻し等があつた場合の株式等の取得価額）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。例文帳に追加

(ii) Where the nonresident referred to in paragraph (1)(iii)(b) has received the delivery of money or other assets as the return of the capital (meaning the return of the capital prescribed in Article 25(1)(iii) (The Amount Deemed to be the Amount of Distributions, etc.) of the Act) or the distribution of residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1)(iii)(b) which had issued shares or capital contributions that the nonresident owns, when the rate obtained by multiplying the rate pertaining to the said return, etc. prescribed in Article 114(1) (Acquisition Cost in the Case of the Return, etc. of the Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the nonresident had owned immediately prior to the said return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said return, etc. is five percent or more.  - 日本法令外国語訳データベースシステム

３　国内及び国外の双方にわたつて不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を行なう非居住者が第二百七十九条第三項各号（補助的行為等）に掲げる行為をする場合には、その者の国内において行なう当該業務の部門が当該行為に係る費用で当該部門に帰せられるものとして支払を受ける金額又は当該部門が当該行為に係る費用でその者の国外において行なう当該業務の部門に帰せられるものとして支払う金額は、その者の国内において行なう当該業務に係る不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、それぞれ総収入金額又は必要経費に算入しない。例文帳に追加

(3) Where a nonresident who conducts, both in and outside Japan, a business consisting of operations yielding real estate income, business income, timber income or miscellaneous income, conducts any of the acts listed in the items of Article 279(3) (Supplementary Acts, etc.), the amount that a department of the nonresident which performs the said operations in Japan receives as expenses related to the said acts attributable to the said department or the amount of money that the said department pays as expenses related to the said acts attributable to a department of the nonresident which performs the said operations outside Japan shall not be included in gross revenue or necessary expenses, respectively, when calculating the amount of the nonresident's real estate income, business income, timber income or miscellaneous income pertaining to the said operations performed in Japan.  - 日本法令外国語訳データベースシステム

第三百三十四条　法第二百十五条（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により所得税の徴収が行われたものとみなされる給与又は報酬の金額は、法第百六十一条第二号（国内源泉所得）に規定する事業を国内において行う者の当該国内において行う事業につき支払を受けた同号に掲げる対価の総額が当該国内において行う事業のために人的役務の提供をする各非居住者に対しその人的役務の提供につき支払うべき同条第八号イ又はハに掲げる給与又は報酬の金額の合計額に満たなかつた場合には、当該対価の総額に、当該合計額のうちに当該各非居住者に対し支払うべき当該給与又は報酬の金額の占める割合を乗じて計算した金額とする。例文帳に追加

Article 334 The amount of pay or remuneration for which income tax is deemed to have been collected pursuant to the provision of Article 215 (Special Provisions for Withholding at Source of Pay, etc. for Provision of Personal Services by Nonresidents) of the Act shall, if the total amount of the consideration listed in Article 161(ii) (Domestic Source Income) of the Act that a person who conducts a business prescribed in Article 161(ii) of the Act in Japan has received with regard to the said business conducted in Japan does not reach the sum of the amounts of pay or remuneration listed in Article 161 (viii)(a) or (c) of the Act to be paid to individual nonresidents who provide personal services for the said business conducted in Japan with regard to their provision of personal services, be the amount calculated by multiplying the said total amount of consideration by the ratio of the amount of pay or remuneration to be paid to the respective nonresident to the said sum of the amounts of pay or remuneration.  - 日本法令外国語訳データベースシステム

一　第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の行つた分割型分割により分割承継法人の株式その他の資産の交付を受けた場合において、当該分割型分割に係る第百十九条の八第一項（分割型分割の場合の譲渡対価の額及び譲渡原価の額等）に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。例文帳に追加

(i) Where the foreign corporation referred to in paragraph (1)(iii)(b) has received the delivery of shares or any other assets of a succeeding corporation in a company split through a split-off-type company split conducted by the domestic corporation referred to in (b) of the said item which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the said split-off-type company split prescribed in Article 119-8(1) (The Amount of Transfer Value and Transfer Cost in the Case of a Split-Off-Type Company Split) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the said split-off-type company split among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said split-off-type company split is five percent or more;  - 日本法令外国語訳データベースシステム

二　第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の法第二十四条第一項第三号（配当等の額とみなす金額）に規定する資本の払戻し又は解散による残余財産の一部の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十九条の九第一項（資本の払戻し等の場合の株式の譲渡原価の額等）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。例文帳に追加

(ii) Where the foreign corporation referred to in paragraph (1)(iii)(b) has received the delivery of money or any other assets as the return of the capital prescribed in Article 24(1)(iii) (The Amount Deemed to be the Amount of Distributions, etc.) of the Act or the distribution of part of the residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1)(iii)(b) which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the said return, etc. prescribed in Article 119-9(1) (The Amount of Transfer Cost of Shares in the Case of the Return, etc. of the Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the said return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said return, etc. is five percent or more.  - 日本法令外国語訳データベースシステム

一　法第二十二条（各事業年度の所得の金額の計算）　同条第三項第二号に規定する当該事業年度の販売費、一般管理費その他の費用は、外国法人の当該事業年度のこれらの費用のうち、その外国法人の法第百三十八条（国内源泉所得）に規定する国内源泉所得に係る収入金額若しくは経費又は固定資産の価額その他の合理的な基準を用いてその国内において行う業務に配分されるものに限るものとし、同項第三号に規定する当該事業年度の損失は、外国法人の国内において行う業務又は国内にある資産につき生じた当該損失に限るものとする。例文帳に追加

(i) Article 22 (Calculation of the Amount of Income for Each Business Year) of the Act: The selling expenses, general administrative expenses, and any other expenses for the said business year prescribed in paragraph (3)(ii) of the said Article shall be limited to part of the foreign corporation's such expenses for the said business year which are allocated to its operations in Japan based on the foreign corporation's amount of revenue, or expenses pertaining to domestic source income prescribed in Article 138 (Domestic Source Income) of the Act, value of fixed assets, or any other rational standards, and the loss for the said business year prescribed in item (iii) of the said paragraph shall be limited to the loss incurred with regard to the foreign corporation's operations in Japan or assets located in Japan;  - 日本法令外国語訳データベースシステム

１０　国内及び国外の双方にわたつて事業を行う外国法人が第百七十六条第三項各号（補助的行為等）に掲げる行為をする場合には、その外国法人の国内において行う事業の部門が当該行為に係る費用で当該部門に帰せられるものとして支払を受ける金額又は当該部門が当該行為に係る費用でその外国法人の国外において行う事業の部門に帰せられるものとして支払う金額は、その外国法人の法第百四十二条に規定する国内源泉所得に係る所得の金額の計算上、それぞれ益金の額又は損金の額に算入しない。例文帳に追加

(10) Where a foreign corporation that conducts a business consisting of operations both in and outside Japan conducts any of the acts listed in the items of Article 176(3) (Auxiliary Acts, etc.), the amount that a department of the foreign corporation which performs the said operations in Japan receives as expenses related to the said acts attributable to the said department or the amount that the said department pays as expenses related to the said acts attributable to a department of the foreign corporation which conducts a business outside Japan shall not be included in gross profits or deductible expenses, respectively, when calculating the amount of the foreign corporation's income categorized as domestic source income prescribed in Article 142 of the Act.  - 日本法令外国語訳データベースシステム

第四十三条　行政庁は、この法律の施行のため必要があると認めるときは、当該職員に、保険関係が成立し、若しくは成立していた事業の事業主又は労働保険事務組合若しくは労働保険事務組合であつた団体の事務所に立ち入り、関係者に対して質問させ、又は帳簿書類（その作成、備付け又は保存に代えて電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成、備付け又は保存がされている場合における当該電磁的記録を含む。）の検査をさせることができる。例文帳に追加

Article 43 (1) When the administrative agency finds it necessary for the enforcement of this Act, it may cause its official to enter the office of the business operator, or the labor insurance administration association or the association which had been a labor insurance administration association, of a business in respect of which the insurance relation has been or had been established, to make questions to the persons concerned, or to inspect the accounting books (including the electromagnetic records (meaning the records made in an electronic format, a magnetic format or any other format not recognizable to human perception and made available for use for the information processing by electronic computers) in the case where such electromagnetic records are prepared, maintained and stored in lieu of the preparation, maintenance or storage of such accounting books).  - 日本法令外国語訳データベースシステム

二十一　権利管理情報　第十七条第一項に規定する著作者人格権若しくは著作権又は第八十九条第一項から第四項までの権利（以下この号において「著作権等」という。）に関する情報であつて、イからハまでのいずれかに該当するもののうち、電磁的方法により著作物、実演、レコード又は放送若しくは有線放送に係る音若しくは影像とともに記録媒体に記録され、又は送信されるもの（著作物等の利用状況の把握、著作物等の利用の許諾に係る事務処理その他の著作権等の管理（電子計算機によるものに限る。）に用いられていないものを除く。）をいう。例文帳に追加

(xxi) "rights management information" means information concerning the moral rights of author or copyrights (each provided for in Article 17, paragraph (1)) or the rights provided for in Article 89, paragraphs (1) to (4) ([all of the aforementioned rights being] hereinafter in this item collectively referred to as "copyright, etc."), which said information falls within any of (a), (b) or (c) below and which, together with works, performances, phonograms, or broadcasted or wire-broadcasted sounds or images, is recorded on a recording medium or transmitted by electromagnetic means; excluding, however, information not used for ascertaining a work, etc.'s exploitation, for the administrative handling of authorizations to exploit the work, etc. or for other matters pertaining to copyright, etc. management (in each case, only to the extent the same is done by computer):  - 日本法令外国語訳データベースシステム

第五百七十二条　事業者は、鋼管規格に適合する鋼管以外の鋼管を用いて構成される鋼管足場については、第五百七十条第一項に定めるところによるほか、各支点間を単純ばりとして計算した最大曲げモーメントの値が、鋼管の断面係数に、鋼管の材料の降伏強さの値（降伏強さの値が明らかでないものについては、引張強さの値の二分の一の値）の一・五分の一及び次の表の上欄に掲げる鋼管の肉厚と外径との比に応じ、それぞれ同表の下欄に掲げる係数を乗じて得た値（継手のある場合には、この値の四分の三）以下のものでなければ使用してはならない。例文帳に追加

Article 572 The employer shall, as regards steel pipe scaffoldings composed of steel pipes other than those conforming to the steel pipe standard, in addition to conform to the provisions of paragraph (1) of Article 570, not use them unless the value of the maximum bending moment between fulcrums calculated by assuming as simple beam structure does not exceed the value obtained by multiplying the section modulus of steel pipe with 1/1.5 of yield point of material of steel pipe (for the yield point is not known, 1/2 of the tensile strength) and coefficients listed in the right column of the following table (in the case that the yield point is unknown, joints are used, 3/4 of the value of the factor) corresponding to the ratio of thickness to outer diameters listed in the left column of the same table.  - 日本法令外国語訳データベースシステム

第十一条　販売業者又は役務提供事業者は、通信販売をする場合の指定商品若しくは指定権利の販売条件又は指定役務の提供条件について広告をするときは、経済産業省令で定めるところにより、当該広告に、当該商品若しくは当該権利又は当該役務に関する次の事項を表示しなければならない。ただし、当該広告に、請求により、これらの事項を記載した書面を遅滞なく交付し、又はこれらの事項を記録した電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）を遅滞なく提供する旨の表示をする場合には、販売業者又は役務提供事業者は、経済産業省令で定めるところにより、これらの事項の一部を表示しないことができる。例文帳に追加

Article 11 (1) When advertising terms and conditions for selling Designated Goods or Designated Rights or for offering Designated Services through Mail Order Sales, a seller or a Service Provider shall indicate the following matters concerning said goods, said rights, or said services in the advertisement pursuant to the provisions of an Ordinance of the Ministry of Economy, Trade and Industry. However, the seller or the Service Provider may partially omit indication of these matters pursuant to the provisions of an Ordinance of the Ministry of Economy, Trade and Industry if it indicates on the advertisement that it will deliver a document or provide an electromagnetic record (a record created in an electronic form, magnetic form, or any other form that cannot be recognized by human perception that is provided for use of information processing by a computer) containing these matters without delay upon request:  - 日本法令外国語訳データベースシステム

７　会社の成立する日の属する営業年度の試験研究費の額については、租税特別措置法（昭和三十二年法律第二十六号）第四十二条の四第一項の規定中「当該法人の昭和四十二年一月一日を含む事業年度の直前の事業年度（以下この条において「基準年度」という。）から当該適用年度の直前の事業年度までの各事業年度の所得の金額の計算上損金の額に算入される試験研究費の額」とあるのは「日本電信電話公社の昭和五十九年四月一日を含む事業年度の試験研究費の額」と、「のうち最も多い額を超える場合」とあるのは「を超える場合」として同項本文の規定を適用するものとし、同項ただし書の規定は、適用しない。例文帳に追加

(7) With respect to the amount of expenses for test and research for the business year to which the date of incorporation of the Company belongs, the main provisions of Article 42-4 paragraph (1) of the Special Taxation Measures Act (Act No. 26 of 1957) shall apply: Provided that "the amount of expenses for test and research of each business year to be included in the amount of loss in the calculation of income for the respective business year during the period from the business year (in this article referred to as "the reference year") immediately prior to the business year of the juridical person including January 1, 1967 to the business year immediately prior to said applicable business year" in the same paragraph shall be read as "the amount of expenses for test and research for the business year including April 1, 1984 of the Nippon Telegraph and Telephone Public Corporation", and that "in the case of exceeding the largest amount of" in the same paragraph shall be read as "in the case of exceeding the amount of", the provision of the same paragraph shall not apply.  - 日本法令外国語訳データベースシステム

「決済用預金」の全額保護に伴い、預金者が決済資金以外の資金を「決済用預金」に振り替えるという、いわゆるモラル・ハザードが発生することを可能な限り防止する必要がある。また、預金者の行動により、金融機関においても預金者の選別行動を意識した経営改善努力を行う動機が失われるというガバナンスの機能不全を招かないようにする必要がある。この点について、付利しない（さらに加えて手数料を徴収する）預金であれば、預金者にコスト（機会費用も含む）が発生するため、預金者には真に決済に必要な資金以外を「決済用預金」に預け入れることに対する抑制が相応に働くものと考えられる。また、「決済用預金」に対する預金保険料をその他の預金よりも高く設定することで、金融機関が金利の付かない無コストの資金を集めることに対する抑制となりえ、同時に金融機関の適切な原価計算に基づいて預金者に適正な転嫁（手数料の徴収等）がなされることとなれば、預金者のモラル・ハザード防止につながると考えられる。例文帳に追加

Since zero interest incurs costs to the depositor (including opportunity cost),there will be a disincentive for depositors to deposit funds in excess of what is truly necessary for payment and settlement.  - 金融庁

２及び３の規定にかかわらず、日本国における課税所得の計算上受益者に対して支払う配当を控除することができる日本国の居住者である法人によって支払われる配当であって、オーストラリアの居住者が受益者であるものに対しては、日本国においても、日本国の法令に従って租税を課することができる。その租税の額は、次の額を超えないものとする。(a)当該配当を支払う法人の有する資産のうち日本国内に存在する不動産により直接又は間接に構成される部分の割合が五十パーセントを超える場合には、当該配当の額の十五パーセント(b)その他のすべての場合には、当該配当の額の十パーセント例文帳に追加

Notwithstanding the provisions of paragraphs 2 and 3, dividends paid by a company that is a resident of Japan and that is entitled to a deduction for dividends paid to its beneficiaries in computing its taxable income in Japan, being dividends beneficially owned by a resident of Australia, may also be taxed in Japan according to the law of Japan, but the tax so charged shall not exceed: a) 15 per cent of the gross amount of the dividends if more than 50 percent of the assets of such company consist, directly or indirectly, of real property situated in Japan; b) 10 per cent of the gross amount of the dividends in all other cases.  - 財務省

一方の締約国の居住者である法人の所得のうち次の(a)又は(b)に該当するものの金額の計算上控除することができる利子の額が、他方の締約国内にある当該法人の恒久的施設により支払われる利子の額又は他方の締約国内に存在する不動産により担保された債務に関して支払われる利子の額を超える場合には、当該超過分の額は、当該他方の締約国内において生じ、かつ、当該一方の締約国の居住者が受益者である利子とみなされる。そのみなされた利子に対しては、当該法人が当該他方の締約国において租税が免除される(a)当該恒久的施設に帰せられるもの(b)第六条又は第十三条１若しくは２の規定に従って当該他方の締約国において租税を課されるもの例文帳に追加

Where interest expense is deductible in determining the income of a company that is a resident of a Contracting State, being income which: (a) is attributable to a permanent establishment of that company situated in the other Contracting State; or (b) may be taxed in the other Contracting State under Article 6 or paragraph 1 or 2 of Article 13; and that interest expense exceeds the interest paid by that permanent establishment or paid with respect to the debt secured by real property situated in that other Contracting State, the amount of that excess shall be deemed to be interest arising in that other Contracting State and beneficially owned by a resident of the first-mentioned Contracting State.  - 財務省

特許侵害の訴訟において，損害賠償は，被告が侵害の日に当該特許が存在することを知らず，かつ，そのように想定する合理的根拠もなかったことが証明される被告に対しては裁定されないものとし，如何なる命令も利益の計算に対し行ってはならない。また，何人も，「特許」又は「特許が付与された」の語又は製品について特許が取得されたことを表示し又は意味する語を製品に利用することの理由のみで，問題の語に関連する特許番号が添えられない限り，特許の存在を知り又はそのように想定する合理的根拠があったものとはみなさない。例文帳に追加

In proceedings for the infringement of a patent damages shall not be awarded, and no order shall be made for an account of profits, against a defendant who proves that at the date of the infringement he was not aware, and had no reasonable grounds for supposing, that that patent existed, and a person shall not be deemed to have been so aware or to have had reasonable grounds for so supposing by reason only of the application to a product of the word “patent” or “patented” or any word or words expressing or implying that a patent has been obtained for the product, unless the number of the relevant patent accompanied the word or words in question.  - 特許庁

(j) 出願人が特許付与のために第30条(2)(c)に基づいて所定の書類を提出し，第30条(2)(d)に基づいて所定の手数料を納付するのに要した期間。 (i) 第30条(2)(b)(i)，(iii)若しくは(v)が該当する場合は第29条(5)に基づく登録官の通知の日から， (ii) 第30条(2)(b)(ii)が該当する場合は第29条(6)に基づく登録官の通知の日から， (iii) 第30条(2)(b)(iv)が該当する場合は出願人が同項にいう書類を提出した日から，又は (iv) 第30条(2)(b)(vi)が該当する場合は出願人が第29条(2)(e)(ii)に基づいて通知書を提出した日から， 第30条(2)(c)に基づく所定の書類が提出され，第30条(2)(d)に基づく所定の手数料が納付された日までが計算される。例文帳に追加

(j) the period taken by the applicant to file the prescribed documents under section 30(2)(c) and pay the prescribed fee under section 30(2)(d) for the grant of the patent, calculated from -- (i) in a case to which section 30(2)(b)(i), (iii) or (v) applies, the date of the Registrar's notification under section 29(5); (ii) in a case to which section 30(2)(b)(ii) applies, the date of the Registrar's notification under section 29(6); (iii) in a case to which section 30(2)(b)(iv) applies, the date on which the applicant files the documents referred to therein; or (iv) in a case to which section 30(2)(b)(vi) applies, the date on which the applicant files the notice under section 29(2)(e)(ii), to the date on which the prescribed documents under section 30(2)(c) are filed and the prescribed fee under section 30(2)(d) is paid; - 特許庁

(1) 次の事項，すなわち， (a) 第56条に従って政府若しくは政府から書面により授権された者が行ったこと，又は (b) 政府の命令に従って， (i) 公共の非営利目的で，若しくは (ii) 国家の非常事態その他の緊急事態に際し， 特許発明に関して特許の所有者が，又は特許出願がされてなお係属中である発明に関して特許出願の所有者が行ったことについて， 本項が適用されるライセンス，譲渡又は協定の規定は，第60条，第61条及び第62条に従うことを条件として，当該規定が当該発明の実施若しくは当該発明に関するひな形，書類若しくは情報の使用を制限若しくは規制するか，又は当該実施若しくは使用に関する若しくはこれを参照して計算した支払を行うことを規定している限り，効力はない。例文帳に追加

(1) In relation to -- (a) anything done in accordance with section 56 by the Government or any party authorised in writing by the Government; or (b) anything done to the order of the Government -- (i) for a public non-commercial purpose; or (ii) for or during a national emergency or other circumstances of extreme urgency, by the proprietor of a patent in respect of the patented invention or by the proprietor of an application for a patent in respect of the invention for which the application has been filed and is still pending, the provisions of any licence, assignment or agreement to which this subsection applies shall, subject to sections 60, 61 and 62, be of no effect so far as those provisions restrict or regulate the working of the invention, or the use of any model, document or information relating to it, or provide for the making of payments in respect of, or calculated by reference to, such working or use. - 特許庁

(1)何れかの治安判事にとって，宣誓による書面情報を基にし，かつ，当人が必要と考える調査を行った後，何れかの住宅，店舗，建物又は場所において，本法又はそれに基づいて制定される規則に違反する行為が行われていると考えるときは，その治安判事は，授権公務員又は警察官を指定した令状を出し，その受権公務員又は警察官に，昼夜を問わず，補助を得て又は補助を得ないで，その住宅，店舗，建物又は場所に立ち入り，そこで前記のとおりに行われていると疑われる違法行為に関する情報を含んでいる又は含んでいると疑われるすべての帳簿，計算書，書類その他の物件，又はその違法行為に関するそれ以外の物品を捜索し，かつ，差し押さえ又は写しをとる権限を与えることができる。例文帳に追加

(1) Whenever it appears to any Magistrate upon written information on oath and after any enquiry which he may think necessary that there is reasonable cause to believe that in any dwelling house, shop, building or place there is being committed an offence against this Act, or any regulations made thereunder, he may issue a warrant authorizing any authorized officer or police officer named therein, by day or night and with or without assistance to enter the dwelling house, shop, building or place and there search for and seize or take copies of all books, accounts, documents or other articles which contain or are suspected to contain information as to any offence so suspected to have been committed or any other thing relating to the offence. - 特許庁

出願が1の属クレーム，及び当該クレームが包含する複数の種の各々に別個に限定されているクレームを含む出願に関する第1回処分において，審査官が完全に調査した後の見解として，提示された当該属クレームは容認可能なものであるが，最終的には容認が維持されないときは，審査官は，出願人に対し，そのクレームが限定される発明の種を当該処分への応答において選択するよう要求する。 開示された発明の種概念にも属概念にも該当しないクレームは認めることができる。マーカッシュ型のクレーム，すなわち種概念のクレームとして適正にクレームし得る構成物又は変形を選択的な態様で列挙したクレームも，同様に認めることができる。ただし，出願人が納付すべき手数料の金額は，当該マーカッシュ型のクレームで列挙された構成物又は変形の数に基づいて計算される。例文帳に追加

In the first action on an application containing a generic claim and claims restricted separately to each of more than one species embraced thereby, the Examiner, if in his opinion, after a complete search, the generic claim presented is allowable, shall require the applicant in his response to that action to elect the species of his invention to which his claim shall be restricted, if no generic claim is finally held allowable. Claims directed neither to the species nor to the genus of the disclosed invention may be allowed. Markush type claims, i.e., claims which enumerate in alternative manner, members or variations which are properly claimable as species claims may likewise be allowed, provided that the amount of the fees payable by the applicant/s shall be computed depending on the number of members or variations enumerated in the Markush type claims. - 特許庁

本発明は、一対の偏光板間に液晶セルを挟持してなる液晶表示素子と、この液晶表示素子の裏面側に重設される光学シートと、この光学シートの裏面側に重設される面光源のバックライトとを備える方形の液晶表示モジュールであって、上記光学シートが光学的異方性がある樹脂製の基材フィルムを有し、短辺方向を基準として、上記バックライト表面から出射される光線の偏光方向の角度をγ、裏面側偏光板の透過軸方向の角度をδとすると、上記基材フィルムの結晶軸方向の角度が、下記数式（Ｉ）及び数式（II）で計算される数値εを中心とした±５０％範囲内（０．５ε以上１．５ε以下）であることを特徴とする。例文帳に追加

This invention discloses the liquid crystal display module comprising: a liquid crystal display element holding a liquid crystal cell between a pair of polarizing plates; an optical sheet lapped on the back side of this liquid crystal display element; and a surface light source of back-light lapped on the back side of this optical sheet. - 特許庁

(a)ポートフォリオ投資に対応して、追加クロージング日までになされた出資につき、本条第11 項に従って効力発生日から組合員とされることにより当該追加出資組合員が本条第4項又は第5 項に従って按分して負担すべきであった額の出資金、及び(b)その金額に、当該ポートフォリオ投資がなされた時にかかる出資を行っていればそれぞれ払込みのなされるべきであった日の翌日から追加クロージング日までの期間について年利［ ］%（年365 日の日割り計算とする。）でそれぞれ算出された利息金の合計額に相当する追加出資手数料を合計した額例文帳に追加

(ii) the sum of (a) with respect to the contributions made prior to the Subsequent Closing Date corresponding to the Portfolio Investments, the amount of contributions that would have been made by the Subsequent Partner pursuant to paragraph (4) or (5) of this Article if such Subsequent Partner had been treated as a Partner from the Effective Date pursuant to paragraph (11) of this Article, and (b) the additional admission fee that is equal to the total amount of interests on the amount under (a) above at [__]% per annum (prorated based on a 365-day year) for the period from the day immediately following each day on which the contribution would have been made if the contribution had been made at the time of the Portfolio Investments to the Subsequent Closing Date;  - 経済産業省

(a)本組合によって支払われるべき本組合の費用につき、本条第11 項に従って効力発生日から組合員とされることにより当該追加出資組合員が本条第6 項に従って負担すべきであった額の出資金、及び(b)その金額に、本条第11 項に従って効力発生日から組合員とされることにより当該追加出資組合員が負担すべきであった本組合の費用の支払いがそれぞれ行われた日の翌日から追加クロージング日までの期間について年利［ ］%（年365 日の日割り計算とする。）でそれぞれ算出された利息金の合計額に相当する追加出資手数料を合計した額。例文帳に追加

the sum of (a) with respect to the expenses of the Partnership paid or to be paid by the Partnership, the amount of contributions that would have been made by such Subsequent Partner pursuant to paragraph (6) of this Article if such Subsequent Partner had been treated as a Partner from the Effective Date pursuant to paragraph (11) of this Article, and (b) the additional admission fee that is equal to the total amount of interests on the amount under (a) above at [__]% per annum (prorated based on 365-day year) for the period from the day immediately following each day on which the expenses of the Partnership was paid to the Subsequent Closing Date. The additional admission fee provided in each of items (i) and (ii) and in this item (iii) shall collectively be referred to as the “Additional Admission Fee”.  - 経済産業省

1. 無限責任組合員は、事業年度ごとに、組合会計規則に定めるところに従い、その事業年度の貸借対照表、損益計算書及び業務報告書並びにこれらの附属明細書（以下「財務諸表等」と総称する。）を作成し、監査人による日本における一般に公正妥当と認められる監査基準に従った監査（業務報告書及び附属明細書については会計に関する部分に限る。以下本条において同じ。）を経た後、その事業年度経過後3 ヶ月以内に、組合員に対し、当該監査に関する意見書の写しとともに財務諸表等を送付するものとする。例文帳に追加

(1) For each business year, the General Partner shall prepare, as prescribed in the Partnership Accounting Regulations, a balance sheet, a statement of income or loss and a business report for that business year and schedules annexed to the foregoing (collectively, the “Financial Statements”). After the External Auditor’s audit of the Financial Statements in accordance with generally accepted accounting principles in Japan (the audits of the business report and annexed schedules shall be limited to the portions relating to accounting; in this Article, the same applies), the General Partner shall send the Financial Statements to the Partners, together with a copy of an opinion regarding such audit, within three months after the end of the relevant business year.  - 経済産業省

１ 会員等（第百五条第二号又は第三号に掲げる方法による決済を行う場合にあつては、清算参加者である会員等に限る。以下この条において同じ。）が商品市場における取引に基づく債務の不履行により他の会員等又は商品取引清算機関に損害を与えたときは、その損害を受けた会員等又は商品取引清算機関は、その損害を与えた会員等の当該取引に係る商品市場についての信認金及び当該取引についての取引証拠金（自己の計算による取引についてのものに限る。）について、他の債権者に先立つて弁済を受ける権利を有する。例文帳に追加

(1) When a Member, etc. (limited to a Member, etc. who is a Clearing Participant in the case of completing settlement by the method set forth in Article 105, item 2 or 3; hereinafter the same shall apply in this Article) has caused damage to another Member, etc. or a Commodity Clearing Organization as a result of default of liabilities arising from Transactions on a Commodity Market, the damaged Member, etc. or Commodity Clearing Organization shall, with regard to the guarantee funds for the Commodity Market pertaining to said transactions and the clearing margin for said transactions (limited to that for transactions based on the Member, etc.'s own account) of the Member, etc. who has caused the damage, have the right to receive payment in preference over other creditors.  - 経済産業省

商品取引員は、商品取引受託業務により生じた債務の弁済を確保するため、商品市場における取引につき、委託者から預託を受けた金銭、有価証券その他の物及び委託者の計算に属する金銭、有価証券その他の物（主務省令で定めるものを除く。第三百四条、第三百六条第一項及び第三百十一条第一項において「委託者資産」という。）の価額に相当する財産（第二百六十九条第三項第三号及び第三百九条において「保全対象財産 Property Subject to Preservation」という。）については、その保全のため、商品取引員のその他の財産から分離して信託会社等に信託すること、委託者保護基金（第二百九十六条に規定する委託者保護基金をいう。）に預託することその他の主務省令で定める措置を講じなければならない。例文帳に追加

With regard to any property equivalent to the value of any money, Securities or other articles which have been deposited by a customer in association with Transactions on a Commodity Market for securing payment of liabilities arising from a Business of Accepting Consignment of Commodity Transactions and any money, Securities or other articles in a customer's account (excluding those specified by an ordinance of the competent ministry; such money, Securities or other articles shall be referred to as "Customer Assets" in Article 304, Article 306, paragraph 1 and Article 311, paragraph 1) (such property shall be referred to as "Property Subject to Preservation" in Article 269, paragraph 3, item 3 and Article 309), a Futures Commission Merchant shall deposit such property with a Trust Company, etc. or deposit such property with a Consignor Protection Fund (which means a Consignor Protection Fund prescribed in Article 296) separately from the other property of the Futures Commission Merchant or take any other measures specified by an ordinance of the competent ministry, in order to preserve such property.  - 経済産業省

法第百四十四条第一項の主務省令で定める事項は、吸収合併存続商品取引所が株式会社 商品取引所である場合にあっては、次に掲げる事項とする。一法第百四十二条第二号及び三号に掲げる事項についての定め（当該定めがない場合 にあっては、当該定めがないこと）の相当性に関する事項 二吸収合併消滅会員商品取引所の会員に対して交付する株式等（法第百四十二条第二 号に規定する株式等をいう。以下同じ。）の全部又は一部が吸収合併存続株式会社商 品取引所の株式であるときは、当該吸収合併存続株式会社商品取引所の定款の定め 三吸収合併存続株式会社商品取引所についての次に掲げる事項 イ最終事業年度に係る計算書類等の内容（最終事業年度がない場合にあっては、吸 収合併存続株式会社商品取引所の成立の日における貸借対照表の内容）ロ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続株式会 社商品取引所の成立の日。ハにおいて同じ。）後の日を臨時決算日（会社法第四百 四十一条第一項に規定する臨時決算日をいう。以下同じ。）（二以上の臨時決算日 がある場合にあっては、最も遅いもの）とする臨時計算書類等（会社法施行規則 第二条第三項第十三号の臨時計算書類等をいう。以下同じ。）があるときは、当該 臨時計算書類等の内容 ハ最終事業年度の末日後に重要な財産の処分、重大な債務の負担その他の当該吸収 合併存続株式会社商品取引所の財産の状況に重要な影響を与える事象が生じたと きは、その内容（法第百四十四条第四項の会員総会の日の十日前の日後吸収合併 の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっ - 87 - ては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）四 吸収合併消滅会員商品取引所（清算会員商品取引所を除く。）において最終事業年 度の末日（最終事業年度がない場合にあっては、吸収合併消滅会員商品取引所の成立 の日）後に重要な財産の処分、重大な債務の負担その他の当該吸収合併消滅会員商品 取引所の財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百四 十四条第四項の会員総会の日の十日前の日後吸収合併の効力が生ずる日までの間に新 たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末 日後に生じた事象の内容に限る。）五吸収合併が効力を生ずる日以後における吸収合併存続株式会社商品取引所の債務 （法第百四十四条第五項において準用する法第百二十四条第一項の規定により吸収 合併について異議を述べることができる債権者に対して負担する債務に限る。）の履 行の見込みの有無に関する事項 六法第百四十四条第四項の会員総会の日の十日前の日後、前各号に掲げる事項に変更 が生じたときは、変更後の当該事項例文帳に追加

The matters specified by an ordinance of the competent ministry set forth in Article 144, paragraph 1 of the Act shall be as follows in the case where a Member Commodity Exchange Dissolved in an Absorption-Type Merger is an Incorporated Commodity Exchange: (i) matters concerning the appropriateness of the provisions on matters listed in item 2 and item 3 of Article 142 of the Act (in the case where there are no such provisions, the fact thereof); (ii) when the whole or part of the shares of stock, etc. (which means shares of stock, etc. prescribed in Article 142, item 2 of the Act; the same shall apply hereinafter) issued for a member of the Member Commodity Exchange Dissolved in an Absorption-Type Merger are shares of stock of the Member Commodity Exchange Surviving an Absorption-Type Merger, the provisions of the articles of incorporation of said Member Commodity Exchange Surviving an Absorption-Type Merger; (iii) the following matters concerning the Member Commodity Exchange Surviving an Absorption-Type Merger: (a) the contents of accounting documents, etc. pertaining to the final business year (in the case where the final business year does not exist, the contents of a balance sheet as on the day of the establishment of the Member Commodity Exchange Surviving an Absorption-Type Merger); (b) when there are extraordinary accounting documents, etc. (which means extraordinary accounting documents, etc. set forth in Article 2, paragraph 3, item 13 of the Ordinance for Enforcement of the Company Act; the same shall apply hereinafter) as deeming a day after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Surviving an Absorption-Type Merger; the same shall apply in (c)) as an extraordinary closing day (which means an extraordinary closing day prescribed in Article 441, paragraph 1 of the Company Act; the same shall apply hereinafter) (in the case where there are two or more extraordinary closing days, the last one), the contents of said extraordinary accounting documents, etc.; (c) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Surviving an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year, the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (iv) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an Absorption-Type Merger) at said Member Commodity Exchange Dissolved in an Absorption-Type Merger (excluding Clearing Member Commodity Exchanges), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (v) matters concerning estimates of the performance of liabilities (limited to liabilities to be borne for creditors who may state objections against the Absorption-Type Merger pursuant to the provisions of Article 124, paragraph 1 of the Act as applied mutatis mutandis pursuant to Article 144, paragraph 5 of the Act) of the Member Commodity Exchange Surviving an Absorption-Type Merger on and after the day when the Absorption-Type Merger came into effect; (vi) when there were changes to the matters listed in the preceding items after 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act, said new matters.  - 経済産業省

法第百四十四条の三第一項の主務省令で定める事項は、新設合併設立商品取引所が株式 会社商品取引所である場合にあっては、次に掲げる事項とする。 一法第百四十三条第一項第六号及び第七号に掲げる事項についての定めの相当性に関 する事項 二他の新設合併消滅商品取引所（清算株式会社及び清算会員商品取引所を除く。以下 この号において同じ。）についての次に掲げる事項 イ最終事業年度に係る計算書類等又は財産目録、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（最終事業年度がない場合にあっては、他の新設合 併消滅株式会社商品取引所の成立の日における貸借対照表）の内容 ロ最終事業年度の末日（最終事業年度がない場合にあっては、他の新設合併消滅商 品取引所の成立の日）後の日を臨時決算日（二以上の臨時決算日がある場合にあ っては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時計算書類 等の内容 ハ他の新設合併消滅商品取引所において最終事業年度の末日（最終事業年度がない 場合にあっては、他の新設合併消滅商品取引所の成立の日）後に重要な財産の処 分、重大な債務の負担その他の当該他の新設合併消滅商品取引所の財産の状況に 重要な影響を与える事象が生じたときは、その内容（法第百四十四条の三第四項 の会員総会の日の十日前の日後新設合併設立株式会社商品取引所の成立の日まで の間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終 事業年度の末日後に生じた事業の内容に限る。） 三 他の新設合併消滅商品取引所（清算株式会社又は清算会員商品取引所に限る。）が 会社法第四百九十二条第一項（法第七十七条第一項において準用する場合を含む。） の規定により作成した貸借対照表 四当該新設合併消滅会員商品取引所（清算会員商品取引所を除く。以下この号におい て同じ。）において最終事業年度の末日（最終事業年度がない場合にあっては、当該 新設合併消滅会員商品取引所の成立の日）後に重要な財産の処分、重大な債務の負担 その他の当該新設合併消滅会員商品取引所の財産の状況に重要な影響を与える事象が 生じたときは、その内容（法第百四十四条の三第四項の会員総会の日の十日前の日後 新設合併設立株式会社商品取引所の成立の日までの間に新たな最終事業年度が存する こととなる場合にあっては、当該新たな最終事業年度の末日後に生じた事業の内容に 限る。） 五新設合併設立株式会社商品取引所の成立の日以後における当該新設合併設立株式会 社商品取引所の債務（他の新設合併消滅商品取引所から承継する債務を除く。）の履 行の見込みに関する事項 六法第百四十四条の三第四項の会員総会の日の十日前の日後、前各号に掲げる事項に 変更が生じたときは、変更後の当該事項例文帳に追加

The matters specified by an ordinance of the competent ministry set forth in Article 144-3, paragraph 1 of the Act shall be as follows in the case where a Member Commodity Exchange Established by an Incorporation-Type Merger is an Incorporated Commodity Exchange: (i) matters concerning the appropriateness of the provisions on matters listed in Article 143, paragraph 1, item 6 and item 7 of the Act; (ii) the following matters concerning another Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding clearing corporations and Clearing Member Commodity Exchanges; hereinafter the same shall apply in this item): (a) accounting documents or an inventory of property and a balance sheet pertaining to the final business year, and the contents of a profit and loss statement prepared along with said balance sheet (in the case where the final business year does not exist, a balance sheet as on the day of the - 94 - establishment of another Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger); (b) when there are extraordinary accounting documents, etc. as deeming a day after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of another Commodity Exchange Dissolved in an Incorporation-Type Merger) as an extraordinary closing day (in the case where there are two or more extraordinary closing days, the last one), the contents of said extraordinary accounting documents, etc.; (c) when there has occurred an event that has a significant influence on the status of the property of another Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said other Commodity Exchange Dissolved in an Incorporation-Type Merger) at said other Commodity Exchange Dissolved in an Incorporation-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act and the day of the establishment of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); (iii) a balance sheet which another Commodity Exchange Dissolved in an Incorporation-Type Merger (limited to a clearing corporation or Clearing Member Commodity Exchange) prepared pursuant to the provisions of Article 492, paragraph 1 of the Company Act (including the case where it is applied - 95 - mutatis mutandis pursuant to Article 77, paragraph 1 of the Act); (iv) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an Incorporation-Type Merger) at said Member Commodity Exchange Dissolved in an Incorporation-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act and the day of the establishment of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); (v) matters concerning estimates of the performance of liabilities (excluding liabilities inherited from another Commodity Exchange Dissolved in an Incorporation-Type Merger) of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger on and after the day of the establishment of said Incorporated Commodity Exchange Established by an Incorporation-Type Merger; (vi) when there have been changes to the matters listed in the preceding items after 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act, said new matters.  - 経済産業省

会員商品取引所と株式会社商品取引所とが吸収合併をする場合における会社計算規則第 二編第二章第二節第一款及び第二款並びに第三章第四節第一款の規定の適用について は、同規則第六十一条第一項中「吸収合併の直前の資本金、資本剰余金及び利益剰余金」 とあるのは「吸収合併の直前の出資金、加入金、資本剰余金、法定準備金及び利益剰余金」 と、「資本金の額」とあるのは「出資金の額」と、「資本準備金の額」とあるのは「加入金 の額」と、「その他資本剰余金の額」とあるのは「資本剰余金の額」と、「利益準備金の額」 とあるのは「法定準備金の額」と、「その他利益剰余金の額」とあるのは「利益剰余金の 額」とする。例文帳に追加

With regard to the application of the provisions of Part 2, Chapter 2, Section 2, Subsection 1 and Subsection 2; and Chapter 3, Section 4, Subsection 1 of the Corporate Computation Rules in the case of an Absorption-Type Merger of a Member Commodity Exchange and an Incorporated Commodity Exchange, the phrase, "stated capital, capital surplus, and accumulated profit immediately prior to an Absorption-Type Merger" in Article 61, paragraph 1 of the same Rule shall be deemed to be replaced with, "contributions, membership fees, capital surplus, statutory capital, and accumulated profit immediately prior to an Absorption-Type Merger"; the phrase, "amount of stated capital" shall be replaced with, "amount of contributions"; the phrase, "amount of capital reserve" shall be replaced with, "amount of membership fees"; the phrase, "other amount of capital surplus" shall be deemed to be replaced with, "amount of capital surplus"; the phrase, "amount of earned reserve" shall be deemed to be replaced with "amount of statutory capital"; and the phrase, "amount of other accumulated profits" shall be replaced with, "amount of accumulated profit," respectively.  - 経済産業省

商品取引清算機関は、法第百八十三条の規定による商品取引債務引受業の廃止又は解 散の決議の認可を受けようとするときは、認可申請書に次に掲げる書類を添付して主務大 臣に提出するものとする。 一廃止又は解散の理由を記載した書面 二株主総会（法第百七十三条第一項の規定に基づく承認を受けた会員商品取引所に あっては、会員総会）の議事録その他必要な手続があったことを証する書面 三直前事業年度の計算書類等及びその附属明細書 四商品取引債務引受業の結了の方法を記載した書面例文帳に追加

When seeking to obtain approval for the abolishment of the Business of Assuming Commodity Transaction Debts or a resolution of dissolution prescribed in the provisions of Article 183 of the Act, a Commodity Clearing Organization shall attach the following documents to a written application for approval and submit them to the competent minister: (i) a document stating the reasons for the abolishment or dissolution; (ii) the minutes of a general meeting of shareholders (in the case of a Member Commodity Exchange which is approved based on the provisions of Article 173, paragraph 1 of the Act, a general meeting of Members) or another document certifying that the necessary procedures for approval have been followed; (iii) accounting documents, etc. for the most recent business year and detailed statements thereof; (iv) a document stating the method of completion of the Business of Assuming Commodity Transaction Debts.  - 経済産業省

前条第二項の帳簿その他業務に関する書類の内容が、電磁的方法（電子的方法、磁気的 方法その他の人の知覚によって認識することができない方法をいう。第百十四条において 同じ。）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 項に規定する帳簿その他業務に関する書類の保存に代えることができる。この場合におい て、会員等は、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 conten ts of books and other business-related documents set forth in paragraph 2 of the preceding Article are recorded by an Electromagnetic Device (which means a method such as an electronic method or a magnetic method that cannot be recognized by human perception; the same shall apply in Article 114), and said record is preserved so as to be displayed promptly on a computer or through other equipment as needed, said preservation of record may substitute for the preservation of books and other business-related documents set forth in paragraph 3 of the preceding Article. In this - 72 - case, a Member, etc. shall take the necessary measures for preventing the loss of and damage to said record.  - 経済産業省

吸収合併対象財産に吸収合併消滅会員商品取引所における吸収合併の直前の帳簿価額を 付すべき場合において、吸収合併存続会員商品取引所の出資金、加入金、資本剰余金、法 定準備金及び利益剰余金についても吸収合併消滅会員商品取引所における吸収合併の直前 の出資金、加入金、資本剰余金、法定準備金及び利益剰余金を引き継ぐものとして計算す べきときは、吸収合併後の吸収合併存続会員商品取引所の次の各号に掲げるものの額は、 当該各号に定める額とする。例文帳に追加

In the case of assigning a book value immediately prior to an Absorption-Type Merger of the Member Commodity Exchange Dissolved in an Absorption-Type Merger to the Property Subject to the Absorption-Type Merger, where the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Surviving an Absorption-Type Merger are also to be calculated as the totals in succession with the contributions, membership fees, capital surplus, statutory capital and accumulated profit, respectively, of the - 118 - Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger, the amount set forth in the following items of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger shall be the amount specified in such items, respectively:  - 経済産業省