「財満」に関連した英語例文の一覧と使い方(4ページ目) - Weblio英語例文検索

すなわち、金融機関側が経済情勢や企業の業況の悪化等に伴う経営状況の悪化等を背景に貸出を慎重化することによって貸出残高が減少する要因と、企業の財務状況が全体的に悪化し、そのために金融機関の貸出基準を満たさず、結果として貸出残高の減少につながる要因が考えられる。例文帳に追加

For example, one possible reason is that the management environment for financial institutions is deteriorating due to the slowdown in the economy as well as the worsening of companies’ business results, causing the financial institutions to become more cautious in their lending, which leads to a decline in the loan value. On the other hand, the overall deterioration of the financial conditions of companies could be leading to the inability of companies to meet the financial institutions’ credit requirements, thus leading to the decline in the loan value as a result. - 経済産業省

消費財に関しては、自国需要を満たすための生産の割合が高いものの、各国・地域の輸出志向が高まると同時に最終需要に関する域内他国・地域との相互依存関係が強まっており、特に米国と我が国は最終需要地としての影響が強まっている。例文帳に追加

As for consumption goods, larger portions of such products being manufactured in East Asian countries are basically being consumed in their own countries. But at the same time, East Asian countries and regions have accelerated moves to ship their products overseas, resulting in their mutual interdependence with other countries and regions in East Asia being enhanced regarding final demand for products. Under these circumstances, the influence of Japan and the United States as a final demand destination has increased. - 経済産業省

他方、知的財産権保護に係る既存の多国間協定としては、WTO/TRIPS協定があるが、同協定は150 か国を超えるWTO加盟国・地域すべてが満たす必要のある最低限の基準を定めているにとどまり、多様化、複雑化する模倣品・海賊版の問題への対応としては必ずしも十分なものとはなっていない。例文帳に追加

The WTO's TRIPS Agreement is an existing multilateral agreement for the protection of intellectual property rights. However, this agreement stipulates the minimum criteria that all member states of the WTO (over 150 states) must satisfy, and is not necessarily sufficient enough as a countermeasure against the diversifying and ever more complex issues of counterfeiting and piracy. - 経済産業省

他方、知的財産権保護に係る既存の多国間協定としては、WTO／TRIPS協定があるが、同協定は150か国を超えるWTO加盟国・地域全てが満たす必要のある最低限の基準を定めているにとどまり、多様化、複雑化する模倣品・海賊版の問題への対応としては必ずしも十分なものとはなっていない。例文帳に追加

The WTO/TRIPS agreement, the exiting multilateral agreement on the protection of intellectual property rights, only defines the minimum requirements that all of the over 150 WTO member countries and regions must observe, and it is not necessarily effective in countering the increasingly complex and diversifying problem of counterfeited and pirated goods. - 経済産業省

登録官は、産業財産法第18条、第17条、並びに第20条 (1)及び(2)に定める要件を満たしていないことを発見するとき、出願人に対し書面で必要とされる補正を勧告日から2月以内に所定の手数料の納付とともに提出するよう勧告しなければならない。出願人が不備を補正する勧告に応じないとき、又は、出願人が提出した補正にもかかわらず、登録官が前記請求を満たしていないとの見解であるときは、登録官は出願を拒絶し拒絶理由を明記した書面で出願人に通知しなければならない。例文帳に追加

Where the Registrar finds that the requirements set out in Sections 17, 18, and 20 (1) and (2) are not fulfilled, he shall invite the applicant, in writing, to file the required correction within two months from the date of the invitation, together with the payment of the prescribed fee; if the applicant does not comply with the invitation to correct deficiency, or where, despite correction submitted by the applicant, the Registrar is of the opinion that the said requirements are not fulfilled, he shall reject the application and notify the applicant, in writing, stating the reasons.  - 特許庁

第49条[1]の規定に基づく不使用を理由として保護の取消請求が提出された場合は，登録簿における登録の日は，マドリッド協定第5条(2)の規定に基づく期間が満了した日，又は第113条及び第114条の規定に基づく手続がこの期間の満了時に未だ終了していないときは，世界知的財産機関の国際事務局が保護を与えることに関する最終通知を受理した日に置き替えられるものとする。例文帳に追加

If a request for revocation of protection due to non-use under Section 49(1) is filed, the date of registration shall be replaced by the date on which the period according to Article 5(2) of the Madrid Agreement expired or, if the procedures under Sections 113 and 114 have not yet been concluded upon expiry of this period, by the date of receipt of the final notification concerning the grant of protection by the International Bureau of the World Intellectual Property Organization.  - 特許庁

５　第一項の規定により破産債権者に対する配当額を定めた場合において、第百十一条第一項第四号及び第百十三条第二項の規定による届出をしなかった破産債権者について、その定めた配当額が同号に規定する最高裁判所規則で定める額に満たないときは、破産管財人は、当該破産債権者以外の他の破産債権者に対して当該配当額の最後配当をしなければならない。この場合においては、当該配当額について、当該他の破産債権者に対する配当額を定めなければならない。例文帳に追加

(5) Where the amount of distribution to be given to each bankruptcy creditor is determined pursuant to the provision of paragraph (1), if, with regard to a bankruptcy creditor who has not filed a proof under the provisions of Article 111(1)(iv) or Article 113(2), the amount of distribution determined for said bankruptcy creditor is less than the amount specified by the Rules of the Supreme Court as prescribed in Article 111(1)(iv), a bankruptcy trustee shall make a final distribution of said amount of distribution to bankruptcy creditors other than said bankruptcy creditor. In this case, the amount of distribution to be given to such other bankruptcy creditors shall be determined while taking into consideration said amount of distribution.  - 日本法令外国語訳データベースシステム

第四十二条　前条第一項の規定により第二項一般拠出金の納付を督促したときは、機構は、その督促に係る第二項一般拠出金の額につき年十四・六パーセントの割合で、納付期限の翌日からその完納又は財産差押えの日の前日までの日数により計算した延滞金を徴収する。ただし、督促に係る第二項一般拠出金の額が千円未満であるときは、この限りでない。例文帳に追加

Article 42 (1) When the Agency demands the payment of the Paragraph 2 general contribution pursuant to the provision of Paragraph 1 of the preceding article, the Agency shall collect penal interest at a rate of 14.6% per annum on the amount of the Paragraph 2 general contribution pertaining to the demand for the days commencing the day following the time limit of payment and ending the day before the day of full payment or property attachment, provided that the same shall not apply if the amount of the Paragraph 2 general contribution pertaining to the demand is less than one thousand yen.  - 日本法令外国語訳データベースシステム

４　財務大臣及び事業所管大臣は、前項の規定により対内直接投資等を行つてはならない期間を延長した場合において、同項の規定による審査をした結果、当該延長された期間の満了前に第一項の規定による届出に係る対内直接投資等が国の安全等に係る対内直接投資等に該当しないと認めるときは、当該延長された期間を短縮することができる。例文帳に追加

(4) Where the Minister of Finance and the minister having jurisdiction over the business have extended the period in which inward direct investment, etc. is prohibited pursuant to the provision of the preceding paragraph, when he/she finds, before the expiration of the extended period, through examination pursuant to the provision of the said paragraph that inward direct investment, etc. pertaining to a notification pursuant to the provision of paragraph 1 will not fall under the Inward Direct Investment, etc. Pertaining to National Security, etc., he/she may shorten the extended period.  - 日本法令外国語訳データベースシステム

１０　第五項の規定による勧告を受けたものが、第七項の規定による通知をしなかつた場合又は当該勧告を応諾しない旨の通知をした場合には、財務大臣及び事業所管大臣は、当該勧告を受けたものに対し、当該対内直接投資等に係る内容の変更又は中止を命ずることができる。ただし、当該変更又は中止を命ずることができる期間は、当該届出を受理した日から起算して第三項又は第六項の規定により延長された期間の満了する日までとする。例文帳に追加

(10) Where a person who has received a recommendation pursuant to the provision of paragraph 5 has not given a notice pursuant to the provision of paragraph 7 or has given a notice of refusal of the recommendation, the Minister of Finance and the minister having jurisdiction over the business may order the person to change the content pertaining to the inward direct investment, etc., or to discontinue the inward direct investment, etc.; provided, however, that the period for giving an order of the change or discontinuance shall be up to the expiration date of the period extended pursuant to the provision of paragraph 3 or 6, counting from the day of acceptance of the notification.  - 日本法令外国語訳データベースシステム

４　財務大臣及び事業所管大臣は、前項の規定により技術導入契約の締結等をしてはならない期間を延長した場合において、同項の規定による審査をした結果、当該延長された期間の満了前に第一項の規定による届出に係る技術導入契約の締結等が国の安全等に係る技術導入契約の締結等に該当しないと認めるときは、当該延長された期間を短縮することができる。例文帳に追加

(4) Where the Minister of Finance and the minister having jurisdiction over the business have extended the period in which the Conclusion of a Technology Introduction Contract, etc. shall not be conducted pursuant to the provision of the preceding paragraph, when he/she finds, before the expiration of the extended period, through examination pursuant to the provision of the said paragraph that the Conclusion of a Technology Introduction Contract, etc. pertaining to a notification pursuant to the provision of paragraph 1 does not fall under the Conclusion of a Technology Introduction Contract, etc. pertaining to National Security, etc., he/she may shorten the extended period.  - 日本法令外国語訳データベースシステム

２　前項の規定は、外国投資信託（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第二十二項に規定する外国投資信託をいう。以下この項において同じ。）の受託者である非居住者又は外国法人が当該外国投資信託の信託財産につき支払を受ける振替国債及び振替地方債の利子については、当該外国投資信託が次に掲げる要件を満たすもの（第九項において「適格外国証券投資信託」という。）である場合に限り、適用する。例文帳に追加

(2) With respect to interest on book-entry transfer national government bonds and interest on book-entry transfer local government bonds to be received by a nonresident or foreign corporation, who is the trustee of a foreign investment trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation (Act No. 198 of 1951); hereinafter the same shall apply in this paragraph), for the trust property under the said foreign investment trust, the provision of the preceding paragraph shall apply only where the said foreign investment trust is one that satisfies the following requirements (referred to as a "qualified foreign securities investment trust" in paragraph (9)):  - 日本法令外国語訳データベースシステム

日本は日露戦争中である1904年の第一次日韓協約締結により韓国の財政・外交に対し関与する立場となっていたが、日露戦争の講和条約であるポーツマス条約（1905年9月5日）により韓国に対する優越権をロシアから承認され、また高宗(朝鮮王)が他の国に第一次日韓協約への不満を表す密使を送っていたことが問題となったこともあり、日本からの信頼を無くしていた大韓帝国に対し、より信頼できる行動をとることを求めるため、この協約を結ぶこととなった。例文帳に追加

Although Japan was in the position to take part in Korean finance and diplomacy due to the conclusion of the First Japan-Korea Treaty in 1904 during the Russo-Japanese War, she decided to conclude this treaty in order to required the Korean Empire, who had lost trust from Japan, to take more reliable actions, because Japan had been approved of the priority rights over Korea by Russia due to the Treaty of Portsmouth (September 5, 1905), the peace treaty of the Russo-Japanese War, and also because it became a problem that Gao Zong (King of Korea) had sent a secret agent to other countries to show his discontent with the First Japan-Korea Treaty.  - Wikipedia日英京都関連文書対訳コーパス

「年金基金又は年金計画」とは、次の(i)から(iii)までに掲げる要件を満たす計画、基金、信託財産その他の仕組みをいう。(i)一方の締約国の法令に基づいて設立されること。(ii)主として退職年金、退職手当その他これらに類する報酬を管理し、若しくは給付すること又は一若しくは二以上の仕組みの利益のために所得若しくは収益を取得することを目的として運営されること。(iii) (ii)にいう活動に関して取得する所得又は収益につき当該一方の締約国において租税を免除されること。例文帳に追加

the term “pension fund or pension scheme” means any plan, scheme, fund, trust or other arrangement that is: (i) established under the laws of a Contracting State; (ii) operated principally to administer or provide pensions, retirement benefits or other similar remuneration or to earn income or gains for the benefit of one or more such arrangements; and (iii) exempt from tax in that Contracting State with respect to income or gains derived from activities described in clause (ii) of this subparagraph.  - 財務省

発明特許，実用新案特許又は意匠登録の出願の場合は，管理ファイル作成期間が満了し次第同ファイルが作成されているか否かに拘らず，産業財産局長官は法第6条に規定する審査を行うよう命じるものとし，そのために，出願された特権の種類に応じて法第32条，第56条又は第62条に定める要件が遵守されているか否かを確認する専門家を任命する。例文帳に追加

In the case of applications for patents of invention, utility models and industrial designs, upon expiration of the term for filing and in the presence or absence thereof, the Head of the Department shall order to conduct the examination referred to in Sec. 6 of the Law and for these effects he will proceed to appoint an expert who shall ascertain if the requirements established by Sec. 32, 56 or 62 of the Law have been complied with, according to the privilege being requested.  - 特許庁

法第43条に規定の期間満了の上，不可抗力の場合を除き，発明が実施されていない場合，又は特許主題である発明を実施するための実際上のかつ相当な準備がなされていない場合，又は特許の実施が1年を超えて中断されている場合は，何人も国立産業財産機関に対して特許製品の製造販売又は特許製法実施のための強制ライセンスの付与を請求することができる。例文帳に追加

Once the term established in Section 43 of the Law has elapsed, should the invention have not been exploited, except in cases of force majeure, or effective and serious preparations for the exploitation of the invention being the subject matter of the patent have not been made, or when the exploitation of the patent has been interrupted for more than one year, then any person may request the NATIONAL INSTITUTE OF INDUSTRIAL PROPERTY for the grant of a compulsory license to manufacture and sell the patented product or for the use of the patented process.  - 特許庁

(2) 実施許諾用意の申出は，何人からも特許権者に発明を利用する意図を通知されなかった場合，産業財産登録庁に書面で通知することにより，何時でもこれを取り下げることができる。申出の取下は，当該通知の時から効力を生じる。これに応じて減額された年金の額は，当該申出の取下から1月以内に支払われるものとする。かかる場合，第161条(3)の規定を適用するものとし，当該規定に定める6月の期間は前述の1月の期間の満了から起算する。例文帳に追加

(2) The offer may be withdrawn at any time through notification in writing addressed to the Registry of Industrial Property, provided that no person has informed the owner of the patent of his intention to use the invention. Withdrawal of the offer shall take effect from the time of notification. The amount of the corresponding reduction in fees shall be paid within the month following withdrawal of the offer, the provisions of Article 161(3), below, shall apply in such cases and the period of six months provided for therein shall be calculated from the end of the period previously specified. - 特許庁

この権利の認知に当たって，所定の申請書様式により，産業財産登録庁から，当該出願人の収入又は所得の評価について要求されるべきものとし，その者の個人的家族状況，申請事項を必要書類を添えて提出しなければならないものとする。このような申請書は，特許法第30条に規定されている期限内に提出しなければならないものとし，この申請が上記の要件を満足しない場合は，当該申請書は却下されるものとする。例文帳に追加

In recognition of the right shall be requested from the Industrial Property Registry by means of an application form, stating the data for evaluation of the applicant's income or resources, setting forth their personal and family circumstances and claim made, with supporting documents. Such application shall be filed within the term set in Article 30 of the Law, applications failing to comply with this requirement being disregarded. - 特許庁

受理官庁としての庁によって受理される各国際特許出願については，特許協力条約第12条にしたがってWIPO(世界知的財産機関)国際事務局及び国際調査担当当局に対して送付するために，送付手数料800フランの納付を必要とする。この手数料は，当該国際出願の受理日に納付義務を生じる。それは，遅くとも，国際手数料を構成する基本手数料の納付について規定の期限満了までに，納付しなければならない。例文帳に追加

A forwarding fee of 800 francs shall be paid for each international application of patent of invention, received by the Service in its capacity as receiving office, to be forwarded to the International Bureau of the World Intellectual Property Organization and to the administration in charge of the international search in compliance of Article 12 of the Patent Cooperation Treaty. This fee is due on the day of receiving the international patent application. The fee must be paid at the latest by the expiration of the time limit set forth for the payment of the base fee constituting the international fee. - 特許庁

安倍政権が発足して半年に満たないが、デフレマインドを一掃するための大胆な金融政策という第一の矢、そして湿った経済を発火させるための機動的な財政政策という第二の矢を放つと同時に、TPP への交渉参加、電力システム改革、待機児童解消策など、必要性は言われながらも棚上げとなっていた課題についても決断し、実行に着手するまでに至っている。例文帳に追加

In less than six months since its inauguration, the Abe administration has launched the first prong or “arrow” (of the administration’s three prongs of economic revival) of bold monetary policy aimed at dispelling the deflation mindset. It has also launched the second “arrow” of flexible fiscal policy aimed at igniting the dampened economy. Furthermore, the Abe administration has decided on, and set into action, processes which were deemed necessary but had been placed on the wayside, including participation in the Trans-Pacific Partnership (TPP) negotiations, the Electricity System Reform, and elimination of childcare waiting lists.  - 経済産業省

以上の指摘を踏まえれば、イノベーションを適切に評価し、国際的に競争力のある市場とし、同時に医療保険財政の持続可能性を確保していくためには、特許期間中にリスクとイノベーションに見合うリターンが得られ、かつ特許期間満了後は再審査期間を経た上で、後発医薬品に着実に置き換わるという仕組みに向けた検討が必要である。（2007 年度）なお、薬価制度の検討・運用に当たっては、医薬品の安定供給等に配慮が必要である。例文帳に追加

With reference to the above points, to assure a fair valuation of innovation, a globally competitive market and the sustainability of health insurance finances, discussion should be held on a mechanism for achieving returns during the patent life commensurate with the risks and innovation and allowing steady generic substitution on patent expiry and completion of the reexamination period. (Fiscal 2007) Matters such as the stable supply of drugs should be considered in conjunction with the review and implementation of the drug pricing system. - 厚生労働省

第百十九条　裁判所は、債権届出期間の経過後、一般調査期間の満了前又は一般調査期日の終了前にその届出があり、又は届出事項の変更があった破産債権について、その調査をするための期間（以下「特別調査期間」という。）を定めなければならない。ただし、当該破産債権について、破産管財人が第百十七条第三項の規定により提出された認否書に同条第一項各号に掲げる事項の全部若しくは一部についての認否を記載している場合又は一般調査期日において調査をすることについて破産管財人及び破産債権者の異議がない場合は、この限りでない。例文帳に追加

Article 119 (1) The court, with regard to a bankruptcy claim which is filed or for which a change is made to any filed matter after the period for filing proofs of claims has expired but before the ordinary period for investigation expires or the ordinary date of investigation ends, shall specify a period for conducting an investigation of such claim (hereinafter referred to as a "special period for investigation"); provided, however, that this shall not apply where, with regard to such bankruptcy claim, a bankruptcy trustee states, in the statement of approval or disapproval submitted pursuant to the provision of Article 117(3), his/her approval or disapproval of the whole or part of the matters listed in the items of paragraph (1) of said Article, or no objection is made by a bankruptcy trustee or any bankruptcy creditors against conducting an investigation on the ordinary date of investigation.  - 日本法令外国語訳データベースシステム

第百二十二条　裁判所は、債権届出期間の経過後、一般調査期間の満了前又は一般調査期日の終了前に届出があり、又は届出事項の変更があった破産債権について、必要があると認めるときは、その調査をするための期日（以下「特別調査期日」という。）を定めることができる。ただし、当該破産債権について、破産管財人が第百十七条第三項の規定により提出された認否書に同条第一項各号に掲げる事項の全部若しくは一部についての認否を記載している場合又は一般調査期日において調査をすることについて破産管財人及び破産債権者の異議がない場合は、この限りでない。例文帳に追加

Article 122 (1) The court, with regard to a bankruptcy claim which is filed or for which a change is made to any filed matter after the period for filing proofs of claims has expired but before the ordinary period for investigation expires or the ordinary date of investigation ends, may specify a date for conducting an investigation of such claim (hereinafter referred to as a "special date of investigation"), when it finds it necessary; provided, however, that this shall not apply where, with regard to such bankruptcy claim, a bankruptcy trustee states, in the statement of approval or disapproval submitted pursuant to the provision of Article 117(3), his/her approval or disapproval of the whole or part of the matters listed in the items of paragraph (1) of said Article, or no objection is made by any bankruptcy trustee or bankruptcy creditors against conducting an investigation on the ordinary date of investigation.  - 日本法令外国語訳データベースシステム

ロ　非会員資本承継消滅会員商品取引所（新設合併消滅会員商品取引所の会員に交付する新設合併対価が存しない場合における当該新設合併消滅会員商品取引所及び会員資本承継消滅会員商品取引所以外の新設合併消滅会員商品取引所をいう。以下この条において同じ。）の新設合併対象純資産額（新設合併対象財産（資産に限る。）に付すべき価額から新設合併対象財産（負債に限る。）に付すべき価額を減じて得た額をいう。以下この条において同じ。）（当該新設合併対象純資産額が零未満である場合にあっては、零）の範囲内で、新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に限る。）例文帳に追加

(b) the amount determined by a Member Commodity Exchange Dissolved in a Consolidation-Type Merger complying with the provisions of a Consolidation-Type Merger contract (limited to an amount of zero or greater) within the scope of the Amount of the Net Assets Subject to a Consolidation-Type Merger (which means the amount calculated by deducting the value placed on the Property subject to a Consolidation-Type Merger [limited to liabilities] from the value placed on the Property subject to a Consolidation-Type Merger [limited to assets]; hereinafter the same shall apply in this Article) (in the case where such Amount of the Net Assets Subject to a Consolidation-Type Merger is less than zero, the amount shall be zero) of the Member Commodity Exchange Dissolved in a Consolidation-Type Merger which Does Not Inherit Members' Capital (which means a Member Commodity Exchange Dissolved in a Consolidation-Type Merger other than said Member Commodity Exchange Dissolved in a Consolidation-Type Merger and Member Commodity Exchange Dissolved in a Consolidation-Type Merger which Inherits Members' Capital when the consideration of a Consolidation-Type Merger to be delivered to Members of a Member Commodity Exchange Dissolved in a Consolidation-Type Merger does not exist; hereinafter the same shall apply in this Article);  - 日本法令外国語訳データベースシステム

２　技術導入契約の締結等について前項の規定による届出をした居住者は、財務大臣及び事業所管大臣が当該届出を受理した日から起算して三十日を経過する日までは、当該届出に係る技術導入契約の締結等をしてはならない。ただし、財務大臣及び事業所管大臣は、その期間の満了前に当該届出に係る技術導入契約の締結等がその技術の種類その他からみて次項の規定による審査が必要となる技術導入契約の締結等に該当しないと認めるときは、当該期間を短縮することができる。例文帳に追加

(2) A resident who has given notification on Conclusion of a Technology Introduction Contract, etc. pursuant to the provision of the preceding paragraph shall not conduct the Conclusion of a Technology introduction Contract, etc. pertaining to the notification before the expiration of 30 days from the day of acceptance of the notification by the Minister of Finance and the minister having jurisdiction over the business; provided, however, that when the Minister of Finance and the minister having jurisdiction over the business find, before the expiration of the period, based on the kind of the technology or other matters, that the Conclusion of a Technology Introduction Contract, etc. pertaining to the notification does not fall under the Conclusion of a Technology Introduction Contract, etc. that requires examination pursuant to the provision of the next paragraph, he/she may shorten the period.  - 日本法令外国語訳データベースシステム

14.2本法の施行から5年の後に，長官は，通商産業大臣の承認を得ることを条件として14.1にいう手数料及び料金が庁の財務条件を満たすのに十分であるか否かについて決定する。十分である場合は，長官は，14.1に定める条件と同一の条件で徴収する手数料及び料金のすべてを保有するが，直ちに国の政府の年次予算からの財源を受けることを停止する。十分でない場合は，14.1の規定は，通商産業大臣の承認を得ることを条件として長官が庁が徴収する前記手数料及び料金が庁の運営に十分であることを保証する時まで引き続き適用する。例文帳に追加

14.2. After five years from the coming into force of this Act, the Director General shall, subject to the approval of the Secretary of Trade and Industry, determine if the fees and charges mentioned in Subsection 14.1 hereof that the Office shall collect are sufficient to meet its budgetary requirements. If so, it shall retain all the fees and charges it shall collect under the same conditions indicated in said Subsection 14.1 but shall forthwith, cease to receive any funds from the annual budget of the National Government; if not, the provisions of said Subsection 14.1 shall continue to apply until such time when the Director General, subject to the approval of the Secretary of Trade and Industry, certifies that the above-stated fees and charges the Office shall collect are enough to fund its operations. - 特許庁

ロ非会員資本承継消滅会員商品取引所（新設合併消滅会員商品取引所の会員に交付 する新設合併対価が存しない場合における当該新設合併消滅会員商品取引所又は会 員資本承継消滅会員商品取引所以外の新設合併消滅会員商品取引所をいう。以下こ の条において同じ。）の新設合併対象純資産額（新設合併対象財産（資産に限る。） に付すべき価額から新設合併対象財産（負債に限る。）に付すべき価額を減じて得 た額をいう。以下この条において同じ。）（当該新設合併対象純資産額が零未満であ る場合にあっては、零）の範囲内で、新設合併消滅会員商品取引所が新設合併契約 の定めに従い定めた額（零以上の額に限る。）例文帳に追加

(b) the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger complying with the provisions of an Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount of the net assets subject to an Incorporation-Type Merger (which means the amount calculated by deducting the value placed on the Property subject to the Incorporation-Type Merger [limited to liabilities] from the value placed on the Property subject to the Incorporation-Type Merger [limited to assets]; hereinafter the same shall apply in this Article) (in the case where such amount of the net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero) of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members' Capital (which means a Member Commodity Exchange Dissolved in an Incorporation-Type Merger other than said Member Commodity Exchange Dissolved in an Incorporation-Type Merger or Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital when the consideration of an Incorporation-Type Merger to be delivered to Members of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger does not exist; hereinafter the same shall apply in this Article);  - 経済産業省

こうした経済不安定化のリスクを回避するため、各国が単一通貨ユーロを導入するためには、マーストリヒト条約に基づき以下の4項目からなる基準を満たすことが条件となっている。ア　物価の安定：当該国のインフレ率が、加盟国で最も低い3か国の平均値から1.5％ポイント以上乖離しないこと。イ　適切な金利水準：当該国の長期国債利回りが、加盟国で最もインフレ率の低い3か国の平均値から2％ポイント以内の範囲にあること。ウ　為替相場の安定：当該国が、欧州通貨制度（EMS）の中で直近2年間、正常な変動幅を保ち、かつ平価の切下げを行っていないこと。エ　健全財政：年間財政赤字額の名目 GDP 比が3％を超えず、かつ政府債務残高の名目 GDP 比が60％以内であること。例文帳に追加

To avoid such risk destabilizing economy, when countries introduce common currency, based on the Maastricht Treaty, it becomes the condition to satisfy the standard consisting of the following 4 items:(i) Price stability: The inflation rate of the country concerned is not far from the mean of 3 countries having the lowest inflation rate among the member countries which is more than 1.5% point;(ii) Adequate interest rate level: The long-term national bond yield rate of the country concerned is in the range of within 2% point from the mean of 3 countries having the lowest inflation rate among the member countries;(iii) Stability of the exchange rate: The country concerned maintains the exchange rate in a normal range in European Monetary System (EMS) and did not devaluate the currency for most of the time during the recent period of 2 years; and, (iv) Balanced budget: The ratio for the nominal GDP of the financial minus balance is not higher than 3% a year, and the ratio for the nominal GDP of the government debt balance is less than 60%. - 経済産業省

１ 新設合併（法第百四十一条の新設合併をいう。以下第六十条の十一までにおいて同 じ。）により新設合併設立会員商品取引所が承継する財産（以下「新設合併対象財産」 という。）（新設合併取得会員商品取引所（新設合併消滅会員商品取引所のうち、一の会 員商品取引所の有する財産に付された新設合併直前の帳簿価額を当該財産に付すべき新 設合併設立会員商品取引所における帳簿価額とすべき場合における当該一の会員商品取 引所をいう。以下同じ。）の財産を除く。以下この条において同じ。）の全部の取得原価 を新設合併対価（新設合併に際して新設合併設立会員商品取引所が新設合併消滅会員商 品取引所の会員に対して交付する財産をいう。以下この条において同じ。）の時価その 他当該新設合併対象財産の時価を適切に算定する方法をもって測定することとすべき場 合において、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める 額とする。ただし、新設合併契約により次項の規定によるものと定めたときは、この限 りでない。 一新設合併設立会員商品取引所の設立時の出資金の額（以下「設立時出資金額」とい う。） 次に掲げる額の合計額 イ 新設合併対象純資産額（新設合併対象財産（資産に限る。）に付すべき価額から 新設合併対象財産（負債に限る。）に付すべき価額を減じて得た額（新設合併取得 会員商品取引所から承継するものに係るものに限る。）をいう。以下この項におい て同じ。）（当該額が零未満である場合にあっては、零）の範囲内で、新設合併消滅 会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に限る。）ロ新設合併対価時価（新設合併対価の時価その他適切な方法により算定された新設 合併対価の価額をいう。以下この条において同じ。）（新設合併設立会員商品取引所 の出資に係るものであって、新設合併取得会員商品取引所以外の新設合併消滅会員 商品取引所の会員に交付するものに限る。以下この項において同じ。）の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に 限る。） 二新設合併設立会員商品取引所の設立時の加入金の額（以下「設立時加入金額」とい う。） イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に 限る。） イ新設合併対象純資産額（当該新設合併対象純資産額が零未満である場合にあって は、零）ロ新設合併対価時価 ハ設立時出資金額 三新設合併設立会員商品取引所の設立時の資本剰余金の額（以下「設立時資本剰余金 額」という。） イ新設合併対象純資産額（当該新設合併対象純資産額が零未満である場合にあって は、零）ロ新設合併対価時価 ハ設立時出資金額 ニ設立時加入金額 四新設合併設立会員商品取引所の設立時の法定準備金の額（以下「設立時法定準備金 額」という。） 零 五新設合併設立会員商品取引所の設立時の利益剰余金の額（以下「設立時利益剰余金 額」という。） 零例文帳に追加

(1) In the case where the acquisition costs of the entire property that a Member Commodity Exchange Established by an Incorporation-Type Merger acquired by succession as the result of an Incorporation-Type Merger (which refers to an Incorporation-Type Merger prescribed in Article 141 of the Act; the same shall apply hereinafter until Article 60-11) (hereinafter referred to as the "Property subject to an Incorporation-Type Merger") (excluding the property of a Member Commodity Exchange acquired through an Incorporation-Type Merger [which means a single Member Commodity Exchange in the case where the book value immediately prior to an Incorporation-Type Merger for the property held by such single Member Commodity Exchange should be used as the book value of the Member Commodity Exchange Established by an Incorporation-Type Merger for said property; hereinafter the same shall apply]; hereinafter the same shall apply in this Article), the acquisition costs of such property are to be measured by a method calculating the current market value of the consideration of the Incorporation-Type Merger and other current market values of said Property subject to an Incorporation-Type Merger, the amounts set forth in the following items for the Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts set forth in said respective items; provided, however, that this provision shall not apply if it is determined that such amounts are to be prescribed pursuant to the provisions of the following paragraph by the Incorporation-Type Merger contract: (i) the amount of the contributions at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Contributions at Establishment”): the sum total of the amounts set forth in the following: (a) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount of the net assets subject to the Incorporation-Type Merger (which means the amount calculated by deducting the value placed on the Property subject to the Incorporation-Type Merger [limited to liabilities] from the value placed on the Property subject to the Incorporation-Type Merger [limited to assets] (limited to those inherited from a Member Commodity Exchange acquired through an Incorporation-Type Merger); hereinafter the same shall apply in this paragraph; and in the case such amount is less than zero, the amount shall be zero); (b) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the current market value of the consideration of the Incorporation-Type Merger (which means the value of the consideration of the Incorporation-Type Merger calculated by using the current market value of the consideration of the Incorporation-Type Merger or other appropriate method; hereinafter the same shall apply in this Article; and limited to those cases pertaining to the contributions of a Member Commodity Exchange Established by an Incorporation-Type Merger that are delivered to Members of a Member Commodity Exchanges Dissolved in an Incorporation-Type Merger other than a Member Commodity Exchange acquired through an Incorporation-Type - 124 - Merger; hereinafter the same shall apply in this paragraph); (ii) the amount of membership fees at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Membership Fees at Establishment): the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract within the scope of the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b) (limited to an amount of zero or greater): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to the Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (iii) the amount of capital surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Capital Surplus at Establishment"): the amount calculated by deducting the sum total of the amounts set forth in (c) and (d) below, from the sum total of the amounts set forth in (a) and (b): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (d) the Amount of Membership Fees at Establishment; (iv) the amount of statutory capital at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Statutory Capital at Establishment”): the amount shall be zero; (v) the amount of accumulated surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Accumulated Surplus at Establishment”): the amount shall be zero (if the amount of the net assets subject to an Incorporation-Type Merger is below zero, the amount shall be said amount of net assets subject to the Incorporation-Type Merger).  - 経済産業省

１９　第一項の規定の適用がある場合において、法人と当該法人に係る国外関連者（法人税法第百三十九条に規定する条約（以下この項及び次条第一項において「租税条約」という。）の規定により租税条約の我が国以外の締約国（以下この項及び次条第一項において「条約相手国」という。）の居住者又は法人とされるものに限る。）との間の国外関連取引に係る第一項に規定する独立企業間価格につき財務大臣が当該条約相手国の権限ある当局との間で当該租税条約に基づく合意をしたことその他の政令で定める要件を満たすときは、国税局長又は税務署長は、政令で定めるところにより、当該法人が同項の規定の適用により納付すべき法人税に係る延滞税のうちその計算の基礎となる期間で財務大臣が当該条約相手国の権限ある当局との間で合意をした期間に対応する部分に相当する金額を免除することができる。例文帳に追加

(19) Where the provision of paragraph (1) shall apply, and with respect to the arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction conducted between a corporation and a foreign affiliated person related to the said corporation (limited to a foreign affiliated person who shall be deemed, pursuant to the provisions of a convention prescribed in Article 139 of the Corporation Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the next Article as a "tax convention"), to be a resident or corporation in the Contracting State other than Japan (hereinafter referred to in the this paragraph and paragraph (1) of the next Article as the "other Contracting State") of the tax convention), the Minister of Finance has reached an agreement under the said tax convention with the competent authority of the said other Contracting State, or any other requirement specified by a Cabinet Order is satisfied, the regional commissioner or the district director may, pursuant to the provision of a Cabinet Order, grant exemption from the part of the delinquent tax imposed with regard to the corporation tax payable by the said corporation pursuant to the provision of paragraph (1), which corresponds to the base period for the calculation of the delinquent tax for which the Minister of Finance has reached an agreement with the competent authority of the said other Contracting State.  - 日本法令外国語訳データベースシステム

１９　第一項の規定の適用がある場合において、連結法人と当該連結法人に係る国外関連者（法人税法第百三十九条に規定する条約（以下この項及び次条第一項において「租税条約」という。）の規定により租税条約の我が国以外の締約国（以下この項及び次条第一項において「条約相手国」という。）の居住者又は法人とされるものに限る。）との間の国外関連取引に係る第一項に規定する独立企業間価格につき財務大臣が当該条約相手国の権限ある当局との間で当該租税条約に基づく合意をしたことその他の政令で定める要件を満たすときは、国税局長又は税務署長は、政令で定めるところにより、当該連結法人に係る連結親法人が同項の規定の適用により納付すべき法人税に係る延滞税のうちその計算の基礎となる期間で財務大臣が当該条約相手国の権限ある当局との間で合意をした期間に対応する部分に相当する金額を免除することができる。例文帳に追加

(19) Where the provision of paragraph (1) shall apply, and with respect to the arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction conducted between a consolidated corporation and a foreign affiliated person related to the said consolidated corporation (limited to a foreign affiliated person who shall be deemed, pursuant to the provisions of a convention prescribed in Article 139 of the Corporation Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the next Article as a "tax convention"), to be a resident or corporation in the Contracting State other than Japan (hereinafter referred to in the this paragraph and paragraph (1) of the next Article as the "other Contracting State") of the tax convention), the Minister of Finance has reached an agreement under the said tax convention with the competent authority of the said other Contracting State, or any other requirement specified by a Cabinet Order is satisfied, the regional commissioner or the district director may, pursuant to the provision of a Cabinet Order, grant exemption from the part of the delinquent tax imposed with regard to the corporation tax payable by the consolidated parent corporation related to the said consolidated corporation pursuant to the provision of paragraph (1), which corresponds to the base period for the calculation of the delinquent tax for which the Minister of Finance has reached an agreement with the competent authority of the said other Contracting State.  - 日本法令外国語訳データベースシステム

（２）　信託財産の運用の対象となる有価証券、預金、手形、指定金銭信託及びコールローン（以下この号において「有価証券等」という。）は、償還又は満期までの期間（以下この号において「残存期間」という。）が一年を超えないものであつて、一以上の指定格付機関（企業内容等の開示に関する内閣府令（昭和四十八年大蔵省令第五号）第一条第十三号の二に規定する指定格付機関をいう。以下この号において同じ。）から同令第九条の四第四項第一号ホに規定する特定格付（以下この号において「特定格付」という。）のうち第三位以上の特定格付が付与された長期有価証券（発行から償還までの期間が一年以上の有価証券をいう。以下この号において同じ。）若しくは特定格付のうち第二位以上の特定格付が付与された短期有価証券（発行から償還までの期間が一年未満の有価証券をいう。以下この号において同じ。）又は証券投資信託の委託会社がこれらの特定格付が付与された有価証券と同等以上に安全に運用できる対象と認めたものであること。例文帳に追加

2. With regard to securities, savings, negotiable instruments, specified money in trust, and call loans which are objects of investment of trust property (hereinafter referred to as "securities, etc." in this item), the time period left to reach redemption or maturity (hereinafter referred to as "the remaining period" in this item) shall not exceed one year, and they shall be long-term investment securities (securities with one year or more period from the issue to the redemption; hereinafter the same shall apply in this item) with the third or higher grade of the designated rating prescribed in item (i)-v of paragraph (4) of Article 9-4 of the Cabinet Office Ordinance concerning Disclosure of Corporate Affairs, etc. (Ordinance of the Ministry of Finance No. 5 of 1973) (hereinafter referred to as "the designated rating" in this item) given by one or more specified rating organizations (the organizations prescribed in item (xiii-ii) of Article 1 of the said Ordinance; hereinafter the same shall apply in this item), short-term investment securities (securities with less-than-one year period from the issue to the redemption; hereinafter in this item the same shall apply) with the second or higher of the specific rating given by the organizations, or the equivalent which securities investment trust management companies consider to be able to invest in as safely as or more safely than the said securities with the said grade of the specific rating.  - 日本法令外国語訳データベースシステム

個人以外の者で次の(i)及び(ii)の要件を満たすもの(i)その者の各種類の株式その他の受益に関する持分の五十パーセント以上が、(a)、(b)、(c)(i)、(d)又は(e)に掲げる当該一方の締約国の居住者により直接又は間接に所有されていること。(ii)当該課税年度におけるその者の総所得のうちに、その者が居住者とされる締約国におけるその者の課税所得の計算上控除することができる支出により、いずれの締約国の居住者にも該当しない者に対し、直接又は間接に支払われた、又は支払われるべきものの額の占める割合が、五十パーセント未満であること。ただし、当該支出には、事業の通常の方法において行われる役務又は有体財産に係る支払（独立の企業の間に設けられる価格による支払に限る。)及び商業銀行に対する金融上の債務に係る支払（当該銀行がいずれの締約国の居住者でもない場合には、当該支払に係る債権がいずれかの締約国内にある当該銀行の恒久的施設に帰せられるときに限る。)は含まれない。例文帳に追加

a person other than an individual, if: (i) residents that are described in subparagraph(a), (b), (d) or (e), or clause (i) of subparagraph (c), own, directly or indirectly, at least 50 percent of each class of shares or other beneficial interests in the person, and (ii) less than 50 percent of the person’s gross income for the taxable year is paid or accrued by the person in that taxable year, directly or indirectly, to persons who are not residents of either Contracting State in the form of payments that are deductible in computing its taxable income in the Contracting State of which it is a resident(but not including arm’s length payments in the ordinary course of business for services or tangible property and payments in respect of financial obligations to a commercial bank, provided that where such a bank is not a resident of a Contracting State such payment is attributable to a permanent establishment of that bank situated in one of the Contracting States).  - 財務省

八　主要株主（ただし、当該主要株主が十人に満たない場合にあっては、所有する議決権（法第八十六条第一項に規定する議決権をいう。以下この号において同じ。）の数の上位十名をいう。以下同じ。）の氏名又は商号若しくは名称、住所又は所在地、所有する議決権の議決権の総数に対する割合及び申請者との関係（主要株主が申請者の役職員又は親会社（財務諸表等の用語、様式及び作成方法に関する規則第八条第三項に規定する親会社をいう。以下同じ。）、子会社若しくは関連会社若しくはその役職員である場合に限る。）を記載した書面例文帳に追加

(viii) a document stating the Major Shareholders (provided, however, that in cases where said Major Shareholders are less than 10 persons, meaning the top 10 holders in descending order of the number of Voting Rights (which means a Voting Right prescribed in Article 86, paragraph (1) of the Act; hereinafter the same shall apply in this item) held thereby; the same shall apply hereinafter), listing their names, trade names, addresses, proportions of the Voting Rights held to the total number of Voting Rights, and relationships with the applicant (limited to cases where Major Shareholders are officers and employees of the applicant, the Parent Company (which means a Parent Company prescribed in Article 8, paragraph (3) of the Ordinance on Terminology, Forms and Preparation Methods of Financial Statements, etc.; the same shall apply hereinafter), Subsidiary, Affiliated Company, or its officers or employees);  - 日本法令外国語訳データベースシステム

５　財務大臣及び事業所管大臣は、第三項の規定により対内直接投資等を行つてはならない期間を延長した場合において、同項の規定による審査をした結果、第一項の規定による届出に係る対内直接投資等が国の安全等に係る対内直接投資等に該当すると認めるときは、関税・外国為替等審議会の意見を聴いて、当該対内直接投資等の届出をしたものに対し、政令で定めるところにより、当該対内直接投資等に係る内容の変更又は中止を勧告することができる。ただし、当該変更又は中止を勧告することができる期間は、当該届出を受理した日から起算して第三項又は次項の規定により延長された期間の満了する日までとする。例文帳に追加

(5) Where the Minister of Finance and the minister having jurisdiction over the business have extended the period in which inward direct investment, etc. is prohibited pursuant to the provision of paragraph 3, when he/she finds through examination pursuant to the said provision that inward direct investment, etc. pertaining to a notification pursuant to the provision of paragraph 1 falls under Inward Direct Investment, etc. Pertaining to National Security, etc., he/she may recommend a person who has given notification of the inward direct investment, etc. to change the content pertaining to the inward direct investment, etc. or discontinue the inward direct investment, etc. pursuant to the provisions of Cabinet Order after hearing opinions of the Council on Customs, Tariff, Foreign Exchange and other Transactions; provided, however, the period for making the recommendation of the change or discontinuance shall be up to the expiration date of the period extended pursuant to the provision of paragraph 3 or 6, counting from the day of acceptance of the notification.  - 日本法令外国語訳データベースシステム

５　財務大臣及び事業所管大臣は、第三項の規定により技術導入契約の締結等をしてはならない期間を延長した場合において、同項の規定による審査をした結果、第一項の規定による届出に係る技術導入契約の締結等が国の安全等に係る技術導入契約の締結等に該当すると認めるときは、関税・外国為替等審議会の意見を聴いて、当該技術導入契約の締結等の届出をした者に対し、政令で定めるところにより、当該技術導入契約の締結等に係る条項の全部若しくは一部の変更又は中止を勧告することができる。ただし、当該変更又は中止を勧告することができる期間は、当該届出を受理した日から起算して第三項又は次項の規定により延長された期間の満了する日までとする。例文帳に追加

(5) Where the Minister of Finance and the minister having jurisdiction over the business have extended the period in which the Conclusion of a Technology Introduction Contract, etc. shall not be conducted pursuant to the provision of paragraph 3, when he/she finds through examination pursuant to the said paragraph that the Conclusion of a Technology Introduction Contract, etc. pertaining to a notification pursuant to the provision of paragraph 1 falls under the Conclusion of a Technology Introduction Contract, etc. pertaining to National Security, etc., he/she may recommend a person who has given notification of the Conclusion of a Technology Introduction Contract, etc. to change, in whole or in part, the provisions pertaining to the Conclusion of a Technology Introduction Contract, etc. or to discontinue it after hearing the opinions of the Council on Customs, Tariff, Foreign Exchange and other Transactions; provided, however, that the period for making the recommendation of the change or discontinuance shall be up to the expiration date of the period extended pursuant to the provision of paragraph 3 or 6, counting from the day of acceptance of the notification.  - 日本法令外国語訳データベースシステム

１０　法第六十六条の五第三項に規定する政令で定める比率は、同項の規定の適用を受けようとする内国法人（以下この項において「適用法人」という。）の当該事業年度終了の日以前三年内に終了した同条第三項の事業規模その他の状況が類似する内国法人の各事業年度又は各連結事業年度のうちいずれかの事業年度又は連結事業年度終了の日における総負債の額（当該適用法人が同条第二項の規定の適用を受ける場合にあつては、財務省令で定める金額を控除した残額）の同日における資本金、法定準備金及び剰余金の合計額に対する比率とする。この場合において、当該比率に小数点以下二位未満の端数があるときは、これを切り上げるものとする。例文帳に追加

(10) The percentage specified by a Cabinet Order prescribed in Article 66-5(3) of the Act shall be the percentage of the amount of the total liabilities of any other domestic corporation whose business size set forth in paragraph (3) of the said Article and other details are similar to those of a domestic corporation which seeks the application of the provisions of the said paragraph (hereinafter referred to as an "applicable corporation" in this paragraph) on the final day of any of the said other domestic corporation's relevant business years or consolidated business years that ended within three years until the final day of the applicable corporation's relevant business year (where the said applicable corporation receives the application of the provisions of paragraph (2) of the said Article, the percentage of the remaining amount of the total liabilities after deducting the amount specified by an Ordinance of the Ministry of Finance) against the sum of the amounts of stated capital, statutory reserve, and surplus on the same day. In this case, where there are any fractions after two decimal places, they shall be rounded up.  - 日本法令外国語訳データベースシステム

１０　法第六十八条の八十九第三項に規定する政令で定める比率は、同項の規定の適用を受けようとする連結法人（以下この項において「適用法人」という。）の当該連結事業年度終了の日以前三年内に終了した同条第三項の事業規模その他の状況が類似する内国法人の各事業年度又は各連結事業年度のうちいずれかの事業年度又は連結事業年度終了の日における総負債の額（当該適用法人が同条第二項の規定の適用を受ける場合にあつては、財務省令で定める金額を控除した残額）の同日における資本金、法定準備金及び剰余金の合計額に対する比率とする。この場合において、当該比率に小数点以下二位未満の端数があるときは、これを切り上げるものとする。例文帳に追加

(10) The percentage specified by a Cabinet Order prescribed in Article 68-89(3) of the Act shall be the percentage of the amount of the total liabilities of a domestic corporation whose business size set forth in paragraph (3) of the said Article and other details are similar to those of a consolidated corporation which seeks the application of the provisions of the said paragraph (hereinafter referred to as an "applicable corporation" in this paragraph) on the final day of any of the said domestic corporation's relevant business years or consolidated business years that ended within three years until the final day of the applicable corporation's relevant consolidated business year (where the said applicable corporation receives the application of the provisions of paragraph (2) of the said Article, the percentage of the remaining amount of the total liabilities after deducting the amount specified by an Ordinance of the Ministry of Finance) against the sum of the amounts of stated capital, statutory reserve, and surplus on the same day. In this case, where there are any fractions after two decimal places, they shall be rounded up.  - 日本法令外国語訳データベースシステム

(3) 経過規定の第5に述べる国王令に基づき事前審査を適用する技術分野に係る特許付与手続において，一旦，技術水準に関する報告書が公開された場合，当該手続を棚上げし第39条(2)に定める期間が開始するものとする。当該期間中に，出願人は事前審査を請求するか又は通常の付与手続を継続する意図を表明することができる。出願人がこの主題について意見を表明することなく期間が満了した場合は，前各項の規定に従い，この章に定める通常の付与手続に係る規定を適用し手続を再開するものとする。当該手続再開は，産業財産公報に公示される。例文帳に追加

(3) In patent grant procedures relating to technological sectors for which the grant procedure with prior examination under the Royal Decree referred to in the Fifth Transitional Provision is applicable, once publication of the report on the state of the art has taken place, the period provided for in Article 39(2) shall start, suspending the proceedings, during which time the applicant may file the request for prior examination or express his desire to continue with the general grant procedure. Where that period expires without the applicant having made a statement on the subject, the procedure shall resume in accordance with the provisions of the foregoing paragraphs, with the provisions on the general grant procedure laid down in this Chapter being applicable. Resumption shall be announced in the Official Bulletin of Industrial Property. - 特許庁

前二条の規定を適用することにより会員資本を計算することができない場合又は計算す ることが適切でない場合において、吸収合併存続会員商品取引所の次の各号に掲げる額は、 当該各号に定める額とする。 一吸収合併後出資金額次に掲げる額の合計額 イ吸収合併直前出資金額 ロ 会員払込出資変動額（（１）に掲げる額から（２）に掲げる額を減じて得た額（当 該額が零未満である場合にあっては、零）をいう。以下この条において同じ。）の 範囲内で、吸収合併存続会員商品取引所が吸収合併契約の定めに従い定めた額（零 以上の額に限る。）（１） 吸収合併対象純資産額（吸収合併対象財産（資産に限る。）に付すべき価 額から吸収合併対象財産（負債に限る。）に付すべき価額を減じて得た額をいう。）（２） 吸収合併存続会員商品取引所における吸収合併直前の吸収合併対価の帳簿 価額（吸収合併存続会員商品取引所の出資以外の吸収合併対価が存しない場合 にあっては、零）二吸収合併後加入金額次に掲げる額の合計額 イ吸収合併直前加入金額 ロ会員払込出資変動額が零以上の額であるときは、当該会員払込出資変動額から前 号ロに掲げる額を減じて得た額の範囲内で、吸収合併存続会員商品取引所が吸収 合併契約の定めに従い定めた額（零以上の額に限る。） 三吸収合併後資本剰余金額イ及びロに掲げる額の合計額からハに掲げる額を減じて 得た額 イ吸収合併直前資本剰余金額 ロ会員払込出資変動額 ハ第一号ロ及び前号ロに掲げる額の合計額 四吸収合併後法定準備金額吸収合併直前法定準備金額 五吸収合併後利益剰余金額次に掲げる額の合計額 イ吸収合併直前利益剰余金額 ロ吸収合併対象純資産額が零未満であるときは、吸収合併対象純資産額例文帳に追加

When the Members’ capital is not calculated by applying the provisions of the preceding two Articles or when it is not appropriate to calculate the Members’ capital by such method, the amount set forth in the following items of the Member Commodity Exchange Surviving an Absorption-Type Merger shall be the amount specified in such items, respectively: (i) the Amount of Contributions subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Amount of Contributions immediately prior to the Absorption-Type Merger; (b) the amount (limited to an amount of zero or greater) determined by a Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of the Absorption-Type Merger contract within the scope of the changes to the contributions paid by Members (which means the amount [in the case where such amount is less than zero, using zero as the amount] obtained by deducting the amount set forth in 2. below, from the amount set forth in 1.; hereinafter the same shall apply in this Article): 1. the amount of net assets subject to the Absorption-Type Merger (the amount calculated by deducting the value placed on the Property subject to the Absorption-Type Merger [limited to liabilities] from the value placed on the Property subject to the Absorption-Type Merger [limited to assets]); 2. the book value of the consideration for the Absorption-Type Merger immediately prior to the Absorption-Type Merger at the Member Commodity Exchange Surviving an Absorption-Type Merger (in the case where the Consideration of an Absorption-Type merger other than the contributions of the Member Commodity Exchange Surviving an Absorption-Type Merger does not exist, the book value is zero); (ii) the Membership Fees subsequent to an Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Membership Fees immediately prior to the Absorption-Type Merger; (b)in the case where changes to the contributions paid by Members is zero or greater, the amount (limited to an amount of zero or greater) determined by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of an Absorption-Type Merger contract within the scope of the amount obtained by deducting the amount set forth in (b) of the preceding item from said changes of contributions paid by Members; (iii) the Capital Surplus subsequent to an Absorption-Type Merger: the amount obtained by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b): (a) the Capital Surplus immediately prior to the Absorption-Type Merger; (b) changes to the contributions paid by Members; (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the Amount of Statutory Capital subsequent to the Absorption-Type Merger: the Amount of Statutory Capital immediately prior to the Absorption-Type Merger; (v) the Amount of Accumulated Profit subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Amount of Accumulated Profit immediately prior to the Absorption-Type Merger; (b) in the case where net assets subject to an Absorption-Type Merger are less than zero, the net assets subject to the Absorption-Type Merger.  - 経済産業省

９　平成十一年四月一日以後に割引の方法により発行される公社債で次に掲げるもの（これらに類するものとして政令で定めるものを含む。）のうち、その発行の日から償還期限までの期間が一年以下であるもの（以下この項において「短期公社債」という。）が、その発行の際にその銘柄が同一である他の短期公社債のすべてとともに特定振替記載等（社債等の振替に関する法律に定めるところにより行われる同法の振替口座簿への記載又は記録（以下この条において「振替記載等」という。）のうち政令で定めるものをいう。以下この項において同じ。）がされる場合には、当該特定振替記載等がされる短期公社債（特定の者によつて所有されるものとして財務省令で定める要件を満たすものに限る。以下この条において「特定短期公社債」という。）は、第一項から第六項までに規定する割引債に該当しないものとする。例文帳に追加

(9) Where, with respect to government or company bonds issued by means of a discount on or after April 1, 1999, that are listed in the following (including those specified by a Cabinet Order as being similar thereto), for which a period from the date of issue to the redemption date is not more than one year (hereinafter referred to in this paragraph as "short-term government or company bonds"), specified entries or records under the book-entry transfer system (meaning entries or records in a transfer account book set forth in the Act on Book-Entry Transfer of Company Bonds, etc. which are made pursuant to the provisions of the said Act; hereinafter referred to in this Article as "entries or records under the book-entry transfer system"), which are specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) are made together with all other short-term government or company bonds that have the same brand at the time of issue, such short-term government or company bonds for which the said specified entries or records under the book-entry transfer system are made (limited to those that satisfy the requirements specified by an Ordinance of the Ministry of Finance for bonds held by a specified person; hereinafter referred to in this Article as "specified short-term government or company bonds") shall not fall under the category of discount bonds prescribed in paragraph (1) to paragraph (6):  - 日本法令外国語訳データベースシステム

93-A「TRIPS協定」に基づく特別強制ライセンスの発行手続 93-A.1 知的財産庁の長官は，衛生局長による書面による勧告に基づいて，申請の提出により，特許薬剤製品の輸入に関する特別強制ライセンスを付与する。本条にいう輸入に関する特別強制ライセンスとは，品質が優良で，かつ値段が合理的な薬品の取得を確保するための特別代替手続であり，その第一目的は国内消費を満たすことである。この場合，特許権者に対して，輸出又は輸入国は充分な報酬を支払らわなければならない。強制ライセンスには，実施権者が合理的措置を利用して本条に基づき輸入された薬剤製品の再輸出を阻止する条項を含まなければならない。 本条に基づく特別強制ライセンスの付与は，共和国法第8293号第100.4条及び第100.6条の例外として，速やかに実施しなければならない。 フィリピン最高裁判所を除き，いかなる裁判所も，仮差止命令又は仮処分又はそのほかの強制ライセンス付与を妨げる仮救済命令を発行することはできない。例文帳に追加

SEC.93-A. Procedures on Issuance of a Special Compulsory License under the TRIPS Agreement 93-A.1. The Director General of the Intellectual Property Office, upon the written recommendation of the Secretary of the Department of Health, shall, upon filing of a petition, grant a special compulsory license for the importation of patented drugs and medicines. The special compulsory license for the importation contemplated under this provision shall be an additional special alternative procedure to ensure access to quality affordable medicines and shall be primarily for domestic consumption: Provided, that adequate remuneration shall be paid to the patent owner either by the exporting or importing country. The compulsory license shall also contain a provision directing the grantee the license to exercise reasonable measures to prevent the re-exportation of the products imported under this provision. The grant of a special compulsory license under this provision shall be an exception to Sections 100.4 and 100.6 of Republic Act No. 8293 and shall be immediately executory. No court, except the Supreme Court of the Philippines, shall issue any temporary restraining order or preliminary injunction or such other provisional remedies that will prevent the grant of the special compulsory license. - 特許庁

前二条の規定を適用することにより会員資本を計算することができない場合又は計算す ることが適切でない場合には、新設合併設立会員商品取引所の次の各号に掲げる額は当該 各号に定める額とする。 一設立時出資金額次に掲げる額の合計額 イ会員資本承継消滅会員商品取引所（新設合併消滅会員商品取引所の会員が受ける 新設合併対価の全部が新設合併設立会員商品取引所の出資である場合において、当 該新設合併消滅会員商品取引所がこの号に規定する会員資本承継消滅会員商品取引 所となることを定めたときにおける当該新設合併消滅会員商品取引所をいう。以下 この条において同じ。）の出資金の額 ロ非会員資本承継消滅会員商品取引所（新設合併消滅会員商品取引所の会員に交付 する新設合併対価が存しない場合における当該新設合併消滅会員商品取引所又は会 員資本承継消滅会員商品取引所以外の新設合併消滅会員商品取引所をいう。以下こ の条において同じ。）の新設合併対象純資産額（新設合併対象財産（資産に限る。） に付すべき価額から新設合併対象財産（負債に限る。）に付すべき価額を減じて得 た額をいう。以下この条において同じ。）（当該新設合併対象純資産額が零未満であ る場合にあっては、零）の範囲内で、新設合併消滅会員商品取引所が新設合併契約 の定めに従い定めた額（零以上の額に限る。）二設立時加入金額次に掲げる額の合計額 イ会員資本承継消滅会員商品取引所の新設合併の直前の加入金の額 ロ非会員資本承継消滅会員商品取引所の新設合併対象純資産額（当該新設合併対象 純資産額が零未満である場合にあっては、零）から前号ロに掲げる額を減じて得た 額の範囲内で、新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額 （零以上の額に限る。）三設立時資本剰余金額イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額 イ会員資本承継消滅会員商品取引所の新設合併の直前の資本剰余金の額 ロ非会員資本承継消滅会員商品取引所の新設合併対象純資産額（当該新設合併対象 純資産額が零未満である場合にあっては、零） ハ第一号ロ及び前号ロに掲げる額の合計額 四設立時法定準備金額会員資本承継消滅会員商品取引所の新設合併の直前の法定準 備金の額 五設立時利益剰余金額次に掲げる額の合計額 イ会員資本承継消滅会員商品取引所の新設合併の直前の利益剰余金の額 ロ非承継消滅会員商品取引所の新設合併対象純資産額が零未満であるときは、当該 新設合併対象純資産額例文帳に追加

When Members’ capital is not calculated by applying the provisions of the preceding two Articles or when it is not appropriate to calculate the Members’ capital, the amounts set forth in the following items of a Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts specified in such items, respectively: (i) the Amount of Contributions at Establishment: the sum total of the amounts set forth in the following:(a) the amount of the contributions of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital - 129 - (which means when said Member Commodity Exchange Dissolved in an Incorporation-Type Merger is appointed to be a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital prescribed in this item in the case where the entire consideration for an Incorporation-Type Merger received by Members of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger is the contribution of the Member Commodity Exchange Established by an Incorporation-Type Merger; hereinafter the same shall apply in this Article); (b) the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger complying with the provisions of an Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount of the net assets subject to an Incorporation-Type Merger (which means the amount calculated by deducting the value placed on the Property subject to the Incorporation-Type Merger [limited to liabilities] from the value placed on the Property subject to the Incorporation-Type Merger [limited to assets]; hereinafter the same shall apply in this Article) (in the case where such amount of the net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero) of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members' Capital (which means a Member Commodity Exchange Dissolved in an Incorporation-Type Merger other than said Member Commodity Exchange Dissolved in an Incorporation-Type Merger or Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital when the consideration of an Incorporation-Type Merger to be delivered to Members of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger does not exist; hereinafter the same shall apply in this Article); (ii) the Amount of Membership Fees at Establishment: the sum total of the amounts set forth in the following: (a) the amount of membership fees immediately prior to an Incorporation-Type - 130 - Merger of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (b) the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger complying with the provisions of an Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount calculated by deducting the amount set forth in (b) of the preceding item from the net assets subject to an Incorporation-Type Merger of Members' Capital of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members' Capital (in the case where the amount of said net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero);(iii) the Amount of Capital Surplus at Establishment: the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b); (a) the amount of the Capital Surplus immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (b) the amount of the net assets subject to an Incorporation-Type Merger of Members’ Capital of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members’ Capital (in the case where the amount of said net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero); (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the Amount of Statutory Capital at Establishment: the amount of the statutory capital immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (v) the Amount of Accumulated Surplus at Establishment: the sum total of the amounts set forth in the following: (a) the amount of accumulated profit immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (b) in the case where the amount of the net assets subject to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members’ Capital is less than zero, the amount of such net assets subject to the Incorporation-Type Merger.  - 経済産業省

１この条約の適用上、文脈により別に解釈すべき場合を除くほか、(a)「日本国」とは、地理的意味で用いる場合には、日本国の租税に関する法令が施行されているすべての領域（領海を含む。）及びその領域の外側に位置する区域であって、日本国が国際法に基づき主権的権利を有し、かつ、日本国の租税に関する法令が施行されているすべての区域（海底及びその下を含む。）をいう。(b)「オランダ」とは、オランダ王国のうちヨーロッパに位置する部分（領海及びその領海の外側に位置する区域であって、オランダが国際法に基づき管轄権又は主権的権利を行使する区域を含む。）をいう。(c)「一方の締約国」及び「他方の締約国」とは、文脈により、日本国又はオランダをいう。(d)「租税」とは、文脈により、日本国の租税又はオランダの租税をいう。(e)「者」には、個人、法人及び法人以外の団体を含む。(f)「法人」とは、法人格を有する団体又は租税に関し法人格を有する団体として取り扱われる団体をいう。(g)「企業」は、あらゆる事業の遂行について用いる。(h)「一方の締約国の企業」及び「他方の締約国の企業」とは、それぞれ一方の締約国の居住者が営む企業及び他方の締約国の居住者が営む企業をいう。「国際運輸」とは、一方の締約国の企業が運用する船舶又は航空機による運送（他方の締約国内の地点の間においてのみ運用される船舶又は航空機による運送を除く。）をいう。(j)「権限のある当局」とは、次の者をいう。(i)日本国については、財務大臣又は権限を与えられたその代理者(ii)オランダについては、財務大臣又は権限を与えられたその代理者(k)「国民」とは、次の者をいう。(i)日本国については、日本国の国籍を有するすべての個人、日本国の法令に基づいて設立され、又は組織されたすべての法人及び法人格を有しないが日本国の租税に関し日本国の法令に基づいて設立され、又は組織された法人として取り扱われるすべての団体(ii)オランダについては、オランダの国籍を有するすべての個人及びオランダにおいて施行されている法令によってその地位を与えられたすべての法人、組合又は団体(l)「事業」には、自由職業その他の独立の性格を有する活動を含む。(m)「年金基金」とは、次の(i)から(iii)までに掲げる要件を満たす者をいう。(i)一方の締約国の法令に基づいて設立され、かつ、規制されること。(ii)主として、老齢年金、障害年金若しくは遺族年金、退職手当その他これらに類する報酬を管理し、若しくは給付すること又は他の年金基金の利益のために所得を取得することを目的として運営されること。(iii) (ii)に規定する活動に関して取得する所得につき当該一方の締約国において租税を免除されること。例文帳に追加

1. For the purposes of this Convention, unless the context otherwise requires: a) the term “Japan”, when used in a geographical sense, means all the territory of Japan, including its territorial sea, in which the laws relating to Japanese tax are in force, and all the area beyond its territorial sea, including the seabed and subsoil thereof, over which Japan has sovereign rights in accordance with international law and in which the laws relating to Japanese tax are in force; b) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe, including its territorial sea and any area beyond the territorial sea within which the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights; c) the terms “a Contracting State” and “the other Contracting State” mean Japan or the Netherlands, as the context requires; d) the term “tax” means Japanese tax or Netherlands tax, as the context requires; e) the term “person” includes an individual, a company and any other body of persons; f) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; g) the term “enterprise” applies to the carrying on of any business; h) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; i) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; j) the term “competent authority” means: (i) in the case of Japan, the Minister of Finance or his authorised representative; and (ii) in the case of the Netherlands, the Minister of Finance or his authorised representative; k) the term “national” means: (i) in the case of Japan, any individual possessing the nationality of Japan, any juridical person created or organised under the laws of Japan and any organisation without juridical personality treated for the purposes of Japanese tax as a juridical person created or organised under the laws of Japan; and (ii) in the case of the Netherlands, any individual possessing the nationality of the Netherlands and any legal person, partnership or association deriving its status as such from the laws in force in the Netherlands; l) the term “business” includes the performance of professional services and of other activities of an independent character; and m) the term “pension fund” means any person that: (i) is established and regulated as such under the laws of a Contracting State; (ii) is operated principally to administer or provide old age, disability or survivor’s pensions, retirement benefits or other similar remuneration or to earn income for the benefit of other pension funds; and (iii) is exempt from tax in that Contracting State with respect to income derived from the activities described in clause (ii).  - 財務省