「連取」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

更に、関連取り引きと所望の取り引きとの接近度にもとづき、関連取り引きの値を重み付けし、正規化する動的値の決定を組み込む。例文帳に追加

Moreover, a further feature incorporates dynamic value determination which weights and normalizes values of related transactions based upon the proximity of the related and desired transactions. - 特許庁

彼女は４ゲームを連取し，逆転勝利を果たしたのだ。例文帳に追加

She had won four straight games for a come-from-behind win.  - 浜島書店 Catch a Wave

錦織選手は２ポイント連取し，ゲーム，セットそして試合に勝利した。例文帳に追加

Nishikori then took the next two points to win the game, set and match. - 浜島書店 Catch a Wave

(5A) 疑義の生じるのを避けるために，(4)は下記の関連取引に適用しない。例文帳に追加

(5A)For the avoidance of doubt paragraph(4) shall not apply to any relevant transaction relating to - 特許庁

ゲーム盤とゲームソフトの両方に応用できる三連取ゲーム例文帳に追加

SANRENTORI (THREE SUCCESSIVE SCORE GAME) APPLIED TO BOTH GAME BOARD AND GAME SOFTWARE - 特許庁

決勝では２セット連取してオランダのロビン・アマラン選手を圧倒し，金メダルを獲得した。例文帳に追加

He overwhelmed Robin Ammerlaan of the Netherlands in the finals by winning two straight sets to get the gold.  - 浜島書店 Catch a Wave

需要と供給を効果的にマッチングする不動産関連取引情報処理の技術すなわち不動産関連取引情報処理システム及び方法を提供する。例文帳に追加

To provide a technique for processing information on real estate- related dealings, that is, a system for processing information on real estate- related dealings which effectively matches supply with demand and also provide a method therefor. - 特許庁

（２）　当該国外関連取引に係る棚卸資産の販売のために要した販売費及び一般管理費の額例文帳に追加

2. The amount of the selling expenses and general administrative expenses needed for the sale of the said inventory assets for a foreign affiliated transaction  - 日本法令外国語訳データベースシステム

（取引所取引、有価証券関連取引、金銭債権の取得及び譲渡は、勘定間取引ができない。）例文帳に追加

(Inter-account transactions are not allowed for exchange transactions, securities-related transactions and acquisitions and transfers of monetary receivables)  - 金融庁

第２ゲームでは，オグシオ組は６ポイント連取して追い上げ，21－19でそのゲームを取り，ゲームカウント２－０で試合を制した。例文帳に追加

In the second game, Ogu-Shio came from behind and took six consecutive points to win the game 21-19 and take the match two games to none.  - 浜島書店 Catch a Wave

東レのアタッカー，デヤン・ボヨビッチ選手の強力なスパイクのおかげで，チームは続く２セットを連取した。例文帳に追加

Toray attacker Dejan Bojovic's strong spikes helped his team win the following two sets.  - 浜島書店 Catch a Wave

売買取引部４３により商品の取引が成立した場合には、関連取引部４５でその商品の配送、決済、保険の取引を行える。例文帳に追加

When the transaction of commodities is established by a selling/buying transaction part 43, the transaction of the delivery, settlement and insurance of the commodities can be performed by a related transaction part 45. - 特許庁

二　国外関連取引に係る棚卸資産の買手が非関連者（法第六十八条の八十八第一項に規定する特殊の関係にない者をいう。）に対して当該棚卸資産を販売した対価の額（以下この号において「再販売価格」という。）から、当該再販売価格にイに掲げる金額のロに掲げる金額に対する割合を乗じて計算した金額に当該国外関連取引に係る棚卸資産の販売のために要した販売費及び一般管理費の額を加算した金額を控除した金額をもつて当該国外関連取引の対価の額とする方法例文帳に追加

(ii) The method which uses, as the amount of consideration for a foreign affiliated transaction, the remaining amount of consideration gained by the purchasing side of inventory assets for a foreign affiliated transaction for having sold the said inventory assets to a non-affiliated person (meaning a person who is not in a special relationship therewith as prescribed in Article 68-88(1) of the Act) (hereinafter such amount of consideration shall be referred to as the "resale price" in this item) after deducting the amount obtained by multiplying the said resale price by the ratio of the amount listed in (a) against the amount listed in (b) and then adding the selling expenses and general administrative expenses needed for the sale of the said inventory assets for a foreign affiliated transaction:  - 日本法令外国語訳データベースシステム

ハ　原価基準法（国外関連取引に係る棚卸資産の売手の購入、製造その他の行為による取得の原価の額に通常の利潤の額（当該原価の額に政令で定める通常の利益率を乗じて計算した金額をいう。）を加算して計算した金額をもつて当該国外関連取引の対価の額とする方法をいう。）例文帳に追加

c) Cost plus method (meaning the method which uses, as the amount of the consideration for a foreign affiliated transaction, the amount calculated by adding, to the amount of the cost incurred by the seller of the inventory assets involved in the said foreign affiliated transaction for having acquired the inventory assets by purchase, manufacture or any other acts, the amount of normal profit (meaning the amount calculated by multiplying the said amount of cost by the normal profit margin specified by a Cabinet Order  - 日本法令外国語訳データベースシステム

４　第一項の規定の適用がある場合における国外関連取引の対価の額と当該国外関連取引に係る同項に規定する独立企業間価格との差額（寄附金の額に該当するものを除く。）は、法人の各事業年度の所得の金額（法人税法第百二条第一項第一号に規定する所得の金額を含む。）の計算上、損金の額に算入しない。例文帳に追加

(4) In the case where the provision of paragraph (1) shall apply, any variance between the amount of the consideration for a foreign affiliated transaction and the arm's length price prescribed in the said paragraph which pertains to the said foreign affiliated transaction (excluding a variance that shall be deemed to be the amount of the contribution) shall not be included in the amount of deductible expense in the calculation of the corporation's income for each business year (including the amount of income prescribed in Article 102(1)(i) of the Corporation Tax Act).  - 日本法令外国語訳データベースシステム

４　第一項の規定の適用がある場合における国外関連取引の対価の額と当該国外関連取引に係る同項に規定する独立企業間価格との差額（寄附金の額に該当するものを除く。）は、連結法人の各連結事業年度の連結所得の金額の計算上、損金の額に算入しない。例文帳に追加

(4) In the case where the provision of paragraph (1) shall apply, any variance between the amount of the consideration for a foreign affiliated transaction and the arm's length price prescribed in the said paragraph which pertains to the said foreign affiliated transaction (excluding a variance that shall be deemed to be the amount of the contribution) shall not be included in the amount of deductible expense in the calculation of the consolidated corporation's consolidated income for each consolidated business year.  - 日本法令外国語訳データベースシステム

三　国外関連取引に係る棚卸資産の売手の購入、製造その他の行為による取得の原価の額（以下この号において「取得原価の額」という。）に、イに掲げる金額にロに掲げる金額のハに掲げる金額に対する割合を乗じて計算した金額及びイ（２）に掲げる金額の合計額を加算した金額をもつて当該国外関連取引の対価の額とする方法例文帳に追加

(iii) The method which uses, as the amount of consideration for a foreign affiliated transaction, the amount obtained by adding the amount of the costs spent by the selling side of inventory assets for the foreign affiliated transaction for acquiring the inventory assets through the purchase, manufacture or any other acts (hereinafter referred to as the "amount of acquisition costs" in this item), the amount obtained by multiplying the amount listed in (a) by the ratio of the amount listed in (b) against the amount listed in (c), and the sum of the amounts listed in (a)2.:  - 日本法令外国語訳データベースシステム

二　対象有価証券関連取引に関し、顧客の計算に属する金銭又は金融商品取引業者等が顧客から預託を受けた金銭（前号に掲げる金銭を除く。）例文帳に追加

(ii) the money belonging to the account of a customer or money deposited to the Financial Instruments Business Operator, etc. from a customer (excluding the money specified in the preceding item), with regard to a Subject Securities-Related Transactions; and  - 日本法令外国語訳データベースシステム

２　前項に規定する独立企業間価格とは、国外関連取引が次の各号に掲げる取引のいずれに該当するかに応じ当該各号に定める方法により算定した金額をいう。例文帳に追加

(2) The arm's length price prescribed in the preceding paragraph shall mean the amount calculated by the method specified in each of the following items for the category of transaction listed in the relevant item corresponding to the foreign affiliated transaction:  - 日本法令外国語訳データベースシステム

イ　独立価格比準法（特殊の関係にない売手と買手が、国外関連取引に係る棚卸資産と同種の棚卸資産を当該国外関連取引と取引段階、取引数量その他が同様の状況の下で売買した取引の対価の額（当該同種の棚卸資産を当該国外関連取引と取引段階、取引数量その他に差異のある状況の下で売買した取引がある場合において、その差異により生じる対価の額の差を調整できるときは、その調整を行つた後の対価の額を含む。）に相当する金額をもつて当該国外関連取引の対価の額とする方法をいう。）例文帳に追加

a) Comparable uncontrolled price method (meaning the method which uses, as the amount of the consideration for a foreign affiliated transaction, the amount equivalent to the amount of the consideration for a transaction wherein the seller and the buyer who are not in a special relationship have sold or bought inventory assets of the same type as the inventory assets pertaining to the said foreign affiliated transaction, under circumstances where the transaction level, transaction volume and any other conditions are similar to those of the said foreign affiliated transaction (in the case where such inventory assets of the same type have been sold or bought under circumstances where the transaction level, transaction volume and any other conditions are different from those of the said foreign affiliated transaction, and any variance arising from such difference in the conditions can be adjusted, the amount of the consideration as adjusted shall be included  - 日本法令外国語訳データベースシステム

イ　独立価格比準法（特殊の関係にない売手と買手が、国外関連取引に係る棚卸資産と同種の棚卸資産を当該国外関連取引と取引段階、取引数量その他が同様の状況の下で売買した取引の対価の額（当該同種の棚卸資産を当該国外関連取引と取引段階、取引数量その他に差異のある状況の下で売買した取引がある場合において、その差異により生ずる対価の額の差を調整できるときは、その調整を行つた後の対価の額を含む。）に相当する金額をもつて当該国外関連取引の対価の額とする方法をいう。）例文帳に追加

a) Comparable uncontrolled price method (meaning the method which uses, as the amount of the consideration for a foreign affiliated transaction, the amount equivalent to the amount of the consideration for a transaction wherein the seller and the buyer who are not in a special relationship have sold or bought inventory assets of the same type as the inventory assets pertaining to the said foreign affiliated transaction, under circumstances where the transaction level, transaction volume and any other conditions are similar to those of the said foreign affiliated transaction (in the case where such inventory assets of the same type have been sold or bought under circumstances where the transaction level, transaction volume and any other conditions are different from those of the said foreign affiliated transaction, and any variance arising from such difference in the conditions can be adjusted, the amount of the consideration as adjusted shall be included  - 日本法令外国語訳データベースシステム

イ．府令で限定された取引範囲に違反していないか。（取引所取引、有価証券関連取引、金銭債権の取得及び譲渡は、勘定間取引ができない。）例文帳に追加

a. Is there no deviation from the scope of transactions specified in the ordinance? (Inter-account transactions are not allowed for exchange transactions, securities-related transactions and acquisitions and transfers of monetary receivables)  - 金融庁

住宅購入等の不動産関連取引において、実際に関係する金融機関なども含めた各当事者間において、成約までの折衝を一元化により効率化する。例文帳に追加

To efficiently perform negotiation up to the conclusion of agreement by making the negotiation unitary in real estate transactions such as home buying among respective parties concerned including an actually related financial institution, etc. - 特許庁

学生，研究者，教育機関の流れを円滑化し，関連取引費用を削減することは，全てのエコノミーに裨益する国境を越えた教育サービスの大幅な拡大の機会を提供する。例文帳に追加

Facilitating the flow of students, researchers and education providers, and reducing the transaction costs involved provides opportunities for a significant expansion of cross border education services to the benefit of all economies. - 経済産業省

ロ　再販売価格基準法（国外関連取引に係る棚卸資産の買手が特殊の関係にない者に対して当該棚卸資産を販売した対価の額（以下この項において「再販売価格」という。）から通常の利潤の額（当該再販売価格に政令で定める通常の利益率を乗じて計算した金額をいう。）を控除して計算した金額をもつて当該国外関連取引の対価の額とする方法をいう。）例文帳に追加

b) Resale price method (meaning the method which uses, as the amount of the consideration for a foreign affiliated transaction, the amount calculated by deducting, from the amount of the consideration gained by the buyer of the inventory assets involved in the said foreign affiliated transaction for having sold the said inventory assets to a person who is not in a special relationship therewith (hereinafter referred to in this paragraph as the "resale price"), the amount of normal profit (meaning the amount calculated by multiplying the said resale price by the normal profit margin specified by a Cabinet Order  - 日本法令外国語訳データベースシステム

１１　法第六十八条の八十八第六項第二号に規定する同条第二項第一号ニに規定する政令で定める方法又は同項第二号ロに掲げる方法（当該政令で定める方法と同等の方法に限る。）に類するものとして政令で定める方法は、国外関連取引が棚卸資産の販売又は購入である場合にあつては第一号から第四号までに掲げる方法とし、国外関連取引が棚卸資産の販売又は購入以外の取引である場合にあつては第一号又は第五号に掲げる方法とする。例文帳に追加

(11) The method specified by a Cabinet Order as the method similar to the method specified by a Cabinet Order prescribed in Article 68-88(2)(i)(d) of the Act or the method listed in paragraph (2)(ii)(b) of the said Article (limited to the method equal to that specified by the said Cabinet Order) as prescribed in paragraph (6)(ii) of the said Article shall be the method listed in item (i) to item (iv), in the case where a foreign affiliated transaction is for the sale or purchase of inventory assets, and the method listed in item (i) or item (v), in the case where a foreign affiliated transaction is for other than the sale or purchase of inventory assets:  - 日本法令外国語訳データベースシステム

イ　当該国外関連取引に係る事業と同種又は類似の事業を営む法人で事業規模その他の事業の内容が類似するもの（以下この号において「比較対象事業」という。）の当該国外関連取引が行われた日を含む事業年度又はこれに準ずる期間（以下この号において「比較対象事業年度」という。）の当該比較対象事業に係る棚卸資産の販売による営業利益の額の合計額例文帳に追加

a) The sum of the operating profits gained by a corporation which is engaged in the same or similar type of business as those pertaining to the said foreign affiliated transaction and whose size and other details are similar (hereinafter referred to as a "comparison purpose business" in this item) through the sale of inventory assets for the said comparison purpose business for a business year including the day on which the said foreign affiliated transaction was conducted or for any other period equivalent thereto (hereinafter referred to as a "comparison purpose business year" in this item  - 日本法令外国語訳データベースシステム

ロ　当該国外関連取引に係る事業と同種又は類似の事業を営む法人で事業規模その他の事業の内容が類似するもの（以下この号において「比較対象事業」という。）の当該国外関連取引が行われた日を含む事業年度又はこれに準ずる期間（以下この号において「比較対象事業年度」という。）の当該比較対象事業に係る棚卸資産の販売による営業利益の額の合計額例文帳に追加

b) The sum of the operating profits gained by a corporation which is engaged in the same or similar type of business as those pertaining to the said foreign affiliated transaction and whose size and other details are similar (hereinafter referred to as a "comparison purpose business" in this item) through the sale of inventory assets for the said comparison purpose business for a business year including the day on which the said foreign affiliated transaction was conducted or for any other period equivalent thereto (hereinafter referred to as a "comparison purpose business year" in this item  - 日本法令外国語訳データベースシステム

二　国外関連取引に係る棚卸資産の買手が非関連者に対して当該棚卸資産を販売した対価の額（以下この号において「再販売価格」という。）から、当該再販売価格にイに掲げる金額のロに掲げる金額に対する割合（再販売者が当該棚卸資産と同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この号において「比較対象取引」という。）と当該国外関連取引に係る棚卸資産の買手が当該棚卸資産を非関連者に対して販売した取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合）を乗じて計算した金額に当該国外関連取引に係る棚卸資産の販売のために要した販売費及び一般管理費の額を加算した金額を控除した金額をもつて当該国外関連取引の対価の額とする方法例文帳に追加

(ii) The method which uses, as the amount of consideration for a foreign affiliated transaction, the remaining amount of consideration gained by the purchasing side of inventory assets for a foreign affiliated transaction for having sold the said inventory assets to a non-affiliated person (hereinafter such amount of consideration shall be referred to as the "resale price" in this item) after deducting the amount obtained by multiplying the said resale price by the ratio of the amount listed in (a) against the amount listed in (b) (where functions performed by the selling side or any other matters differ between a transaction in which a reseller has sold the same or similar inventory assets as the said inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this item) and a transaction in which the purchasing side of the said inventory assets for a foreign affiliated transaction sold the inventory assets to a non-affiliated person, by the ratio after making a necessary adjustment for the differences in ratios caused by such disparity) and then adding the selling expenses and general administrative expenses needed for the sale of the said inventory assets for a foreign affiliated transaction:  - 日本法令外国語訳データベースシステム

一　法第六十八条の八十八第十九項に規定する国外関連取引に係る同項に規定する独立企業間価格につき財務大臣が同項に規定する租税条約の我が国以外の締約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。例文帳に追加

(i) With regard to the arm's length price prescribed in Article 68-88(19) of the Act which pertains to a foreign affiliated transaction prescribed in the said paragraph, the Minister of Finance has reached an agreement, under a tax convention prescribed in the said paragraph, with the competent authority of a contracting state other than Japan of the said tax convention  - 日本法令外国語訳データベースシステム

輸送関連取引先用データベースに蓄積された取引先の情報から輸送物資に関する評価点情報を取得し、また輸送計画用データベースに蓄積されている輸送物資に関しての最低評価点情報を取得して両者を比較する。例文帳に追加

Evaluation point information about the transport material is obtained from the information of customer accumulated in a database for transport related customer, and the lowest evaluation point information about the transport material accumulated in a database for a transport plan to compare both with each other. - 特許庁

送電線に着氷雪が発生して送電線の張力が高くなると伸縮装置７の長さが長くなってヨーク９が主碍子連取付部９ａを支点として回動することにより送電線１３の張力を緩和する。例文帳に追加

When the accretion of ice and snow occurs on the transmission line and the tension of the transmission line increases, the length of the expansion device 7 increases, and the yoke 9 rotates with the main insulator string mount 9a as a fulcrum, thereby relaxing the tension of the transmission line 13. - 特許庁

三　国外関連取引に係る棚卸資産の売手の購入、製造その他の行為による取得の原価の額（以下この号において「取得原価の額」という。）に、イに掲げる金額にロに掲げる金額のハに掲げる金額に対する割合（販売者が当該棚卸資産と同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この号において「比較対象取引」という。）と当該国外関連取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合）を乗じて計算した金額及びイ（２）に掲げる金額の合計額を加算した金額をもつて当該国外関連取引の対価の額とする方法例文帳に追加

(iii) The method which uses, as the amount of consideration for a foreign affiliated transaction, the amount obtained by adding the amount of the costs spent by the selling side of inventory assets for a foreign affiliated transaction for acquiring the inventory assets through the purchase, manufacture or any other acts (hereinafter referred to as the "amount of acquisition costs" in this item), the amount obtained by multiplying the amount listed in (a) by the ratio of the amount listed in (b) against the amount listed in (c) (where functions performed by the selling side or any other matters differ between a transaction in which a seller sold the same or similar inventory assets as the said inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this item) and the said foreign affiliated transaction, by the ratio after making a necessary adjustment for the differences in ratios caused by such disparity), and the sum of the amounts listed in (a)2.:  - 日本法令外国語訳データベースシステム

一　法第六十八条の八十八第六項の連結法人及び当該連結法人の同項の国外関連取引に係る国外関連者（同条第一項に規定する国外関連者をいう。）の属する企業集団の財産及び損益の状況を連結して記載した計算書類による当該国外関連取引が行われた日を含む事業年度又はこれに準ずる期間の当該国外関連取引に係る事業に係る所得（当該計算書類において当該事業に係る所得が他の事業に係る所得と区分されていない場合には、当該事業を含む事業に係る所得とする。以下この号において同じ。）が、これらの者が支出した当該国外関連取引に係る事業に係る費用の額、使用した固定資産の価額（当該計算書類において当該事業に係る費用の額又は固定資産の価額が他の事業に係る費用の額又は固定資産の価額と区分されていない場合には、当該事業を含む事業に係る費用の額又は固定資産の価額とする。）その他これらの者が当該所得の発生に寄与した程度を推測するに足りる要因に応じてこれらの者に帰属するものとして計算した金額をもつて当該国外関連取引の対価の額とする方法例文帳に追加

(i) The method which uses, as the amount of consideration for a foreign affiliated transaction, the amount calculated by deeming that the income, which arises from a business pertaining to a foreign affiliated transaction set forth in Article 68-88(6) of the Act for the business year including the date on which the said foreign affiliated transaction was conducted, based on financial statements containing the consolidated status of property and profits and losses of a corporate group which includes the said consolidated corporation and a foreign affiliated person (meaning a foreign affiliated person prescribed in paragraph (1) of the said Article) pertaining to the said foreign affiliated transaction conducted by the said consolidated corporation (where the income arising from the said business is not recorded separately from the income arising from other businesses in the said financial statements, the income arising from businesses including the said business; hereinafter the same shall apply in this item), or for any other period equivalent thereto, is to be attributed to such persons, in accordance with the factors sufficient to estimate the amount of expenses or the value of fixed assets that such persons have spent or used for conducting the said foreign affiliated transaction (where the amount of expenses or the value of fixed assets spent or used for the said business is not recorded separately from the amount of expenses or the value of fixed assets spent or used for other businesses in the said financial statements, the amount of expenses or the value of fixed assets spent or used for businesses including the said business) or any other levels of such persons' contribution to the said income  - 日本法令外国語訳データベースシステム

２　金融商品取引業者がその一般顧客の計算において他の金融商品取引業者と対象有価証券関連取引をする場合には、前項の規定にかかわらず、当該金融商品取引業者を当該他の金融商品取引業者の一般顧客とみなして、この章の規定を適用する。例文帳に追加

(2) Notwithstanding the provision of the preceding paragraph, the provisions of this Chapter shall apply to cases where a Financial Instruments Business Operator conducts a Subject Securities-Related Transactions with another Financial Instruments Business Operator for the account of a General Customer, by deeming said Financial Instruments Business Operator to be a General Customer of said other Financial Instruments Business Operator.  - 日本法令外国語訳データベースシステム

９　国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、法人が第七項に規定する帳簿書類又はその写しを遅滞なく提示し、又は提出しなかつた場合において、当該法人の各事業年度における国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該法人の当該国外関連取引に係る事業と同種の事業を営む者に質問し、又は当該事業に関する帳簿書類を検査することができる。例文帳に追加

(9) Where a corporation has failed to present or submit the books and documents or copies thereof prescribed in paragraph (7) without delay, the relevant official of the National Tax Agency or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the corporation's place for tax payment may, when it is necessary for the calculation of the said corporation's arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction in each business year, ask questions of a person who is engaged in a business that is the same type as the said corporation's business involving the said foreign affiliated transaction, or inspect the books and documents concerning the said business, to the extent considered necessary for such calculation.  - 日本法令外国語訳データベースシステム

８　国税庁の当該職員、連結親法人の納税地の所轄税務署若しくは所轄国税局の当該職員又は連結子法人の本店若しくは主たる事務所の所在地の所轄税務署若しくは所轄国税局の当該職員は、当該連結法人が第六項に規定する帳簿書類又はその写しを遅滞なく提示し、又は提出しなかつた場合において、当該連結法人の各連結事業年度における国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該連結法人の当該国外関連取引に係る事業と同種の事業を営む者に質問し、又は当該事業に関する帳簿書類を検査することができる。例文帳に追加

(8) Where a consolidated parent corporation or consolidated subsidiary corporation has failed to present or submit the books and documents or copies thereof prescribed in paragraph (6) without delay, the relevant official of the National Tax Agency, the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the consolidated parent corporation's place for tax payment or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the location of the head office or principal office of the consolidated subsidiary corporation may, when it is necessary for the calculation of the said consolidated corporation's arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction in each consolidated business year, ask questions of a person who is engaged in a business that is the same type as the said consolidated corporation's business involving the said foreign affiliated transaction, or inspect the books and documents concerning the said business, to the extent considered necessary for such calculation.  - 日本法令外国語訳データベースシステム

一　国外関連取引に係る棚卸資産の法第六十八条の八十八第一項の連結法人又は当該連結法人に係る同項に規定する国外関連者による購入、製造、販売その他の行為に係る所得が、当該棚卸資産に係るこれらの行為のためにこれらの者が支出した費用の額、使用した固定資産の価額その他これらの者が当該所得の発生に寄与した程度を推測するに足りる要因に応じて当該連結法人及び当該国外関連者に帰属するものとして計算した金額をもつて当該国外関連取引の対価の額とする方法例文帳に追加

(i) The method which uses, as the amount of consideration for a foreign affiliated transaction, the amount calculated by deeming that the income, which arises from the purchase, manufacture, sale or any other acts conducted with regard to inventory assets for the said foreign affiliated transaction by a consolidated corporation set forth in Article 68-88(1) of the Act or a foreign affiliated person prescribed in the said paragraph who is related to the said consolidated corporation, is to be attributed to the said consolidated corporation or foreign affiliated person, in accordance with the factors sufficient to estimate the amount of expenses or the value of fixed assets that such persons have spent or used for conducting such acts or any other levels of such persons' contribution to the said income  - 日本法令外国語訳データベースシステム

５　法第六十八条の八十八第二項第一号ロに規定する政令で定める通常の利益率は、同条第一項に規定する国外関連取引（以下この条において「国外関連取引」という。）に係る棚卸資産と同種又は類似の棚卸資産を、特殊の関係（同項に規定する特殊の関係をいう。）にない者（以下第七項までにおいて「非関連者」という。）から購入した者（以下この項及び第七項第二号において「再販売者」という。）が当該同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この項において「比較対象取引」という。）に係る当該再販売者の売上総利益の額（当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。）の当該収入金額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引に係る棚卸資産の買手が当該棚卸資産を非関連者に対して販売した取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。例文帳に追加

(5) The normal profit margin specified by a Cabinet Order prescribed in Article 68-88(2)(i)(b) of the Act shall be the ratio of the amount of gross profits gained by a person who purchased the same or similar inventory assets as those for a foreign affiliated transaction prescribed in paragraph (1) of the said Article (hereinafter referred to as a "foreign affiliated transaction" in this Article) from a person who is not in a special relationship (meaning a special relationship prescribed in the said paragraph) (hereinafter such person who is not in such special relationship shall be referred to as a "non-affiliated person" through to paragraph (7) and such person who purchased such inventory assets shall be referred to as a "reseller" in this paragraph and paragraph (7)(ii)) through a transaction to sell the said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of the said inventory assets for a comparison purpose transaction from the total revenue arising from the sale of the said inventory assets for a comparison purpose transaction) against the sum of the said revenue; provided, however, that where functions performed by the selling side or any other matters differ between a comparison purpose transaction and a transaction in which the purchasing side of the said inventory assets for a foreign affiliated transaction sold the inventory assets to a non-affiliated person, such normal profit margin shall be the ratio after making the necessary adjustment for the differences in ratios caused by such disparity.  - 日本法令外国語訳データベースシステム

第七十九条の二十　この章において「一般顧客」とは、金融商品取引業者（第二十八条第八項に規定する有価証券関連業を行う金融商品取引業者に限る。以下この章において同じ。）の本店その他の国内の営業所又は事務所（外国法人である金融商品取引業者にあつては、国内に有する営業所又は事務所）の顧客であつて当該金融商品取引業者と対象有価証券関連取引をする者（適格機関投資家及び国、地方公共団体その他の政令で定める者を除く。）をいう。例文帳に追加

Article 79-20 (1) The term "General Customer" as used in this Chapter means a customer of the head office, or other business office or office in Japan (with regard to a Financial Instruments Business Operator which is a foreign judicial person, its business office or office in Japan) of a Financial Instruments Business Operator (limited to a Financial Instruments Business Operator that conducts Securities-Related Business prescribed in Article 28(8); hereinafter the same shall apply in this Chapter) that conducts Subject Securities-Related Transactions with said Financial Instruments Business Operator (excluding Qualified Institutional Investors, states, local governments and other persons specified by a Cabinet Order).  - 日本法令外国語訳データベースシステム

６　法人が当該法人に係る国外関連者との取引を他の者（当該法人に係る他の国外関連者及び当該国外関連者と特殊の関係のある内国法人を除く。以下この項において「非関連者」という。）を通じて行う場合として政令で定める場合における当該法人と当該非関連者との取引は、当該法人の国外関連取引とみなして、第一項の規定を適用する。例文帳に追加

(6) In the case specified by a Cabinet Order where a corporation conducts a transaction with a foreign affiliated person related to the said corporation via another person (excluding any other foreign affiliated person related to the said corporation, and a domestic corporation having a special relationship with such other foreign affiliated person; hereinafter referred to in this paragraph as a "non-affiliated person"), the transaction between the said corporation and the said non-affiliated person shall be deemed to be the said corporation's foreign affiliated transaction, and the provision of paragraph (1) shall be applied thereto.  - 日本法令外国語訳データベースシステム

一　当該法人の当該国外関連取引に係る事業と同種の事業を営む法人で事業規模その他の事業の内容が類似するものの当該事業に係る売上総利益率又はこれに準ずる割合として政令で定める割合を基礎とした第二項第一号ロ若しくはハに掲げる方法又は同項第二号イに掲げる方法（同項第一号イに掲げる方法と同等の方法を除く。）例文帳に追加

(i) The method listed in paragraph (2)(i)(b) or (c) or the method listed in paragraph (2)(ii)(a) (excluding the method equivalent to the method listed in paragraph (2)(i)(a)), which is applied based on the gross profit margin gained by another corporation from its business on condition that such other corporation's business is the same type as the said corporation's business involving the said foreign affiliated transaction, and that the size and other details are similar between the two businesses, or any other ratio specified by a Cabinet Order as a ratio equivalent to the gross profit margin  - 日本法令外国語訳データベースシステム

５　連結法人が当該連結法人に係る国外関連者との取引を他の者（当該連結法人に係る他の国外関連者及び当該国外関連者と特殊の関係のある内国法人を除く。以下この項において「非関連者」という。）を通じて行う場合として政令で定める場合における当該連結法人と当該非関連者との取引は、当該連結法人の国外関連取引とみなして、第一項の規定を適用する。例文帳に追加

(5) In the case specified by a Cabinet Order where a consolidated corporation conducts a transaction with a foreign affiliated person related to the said consolidated corporation via another person (excluding any other foreign affiliated person related to the said consolidated corporation, and a domestic corporation having a special relationship with such other foreign affiliated person; hereinafter referred to in this paragraph as a "non-affiliated person"), the transaction between the said consolidated corporation and the said non-affiliated person shall be deemed to be the said consolidated corporation's foreign affiliated transaction, and the provision of paragraph (1) shall be applied thereto.  - 日本法令外国語訳データベースシステム

一　当該連結法人の当該国外関連取引に係る事業と同種の事業を営む法人で事業規模その他の事業の内容が類似するものの当該事業に係る売上総利益率又はこれに準ずる割合として政令で定める割合を基礎とした第二項第一号ロ若しくはハに掲げる方法又は同項第二号イに掲げる方法（同項第一号イに掲げる方法と同等の方法を除く。）例文帳に追加

(i) The method listed in paragraph (2)(i)(b) or (c) or the method listed in paragraph (2)(ii)(a) (excluding the method equivalent to the method listed in paragraph (2)(i)(a)), which is applied based on the gross profit margin gained by another corporation from its business on condition that such other corporation's business is the same type as the said consolidated corporation's business involving the said foreign affiliated transaction, and that the size and other details are similar between the two businesses, or any other ratio specified by a Cabinet Order as a ratio equivalent to the gross profit margin  - 日本法令外国語訳データベースシステム

９　法第六十八条の八十八第五項の規定により国外関連取引とみなされた取引に係る同条第一項に規定する独立企業間価格は、同条第二項の規定にかかわらず、当該取引が前項の連結法人と同項の当該連結法人に係る国外関連者との間で行われたものとみなして同条第二項の規定を適用した場合に算定される金額に、当該連結法人と当該国外関連者との取引が非関連者を通じて行われることにより生ずる対価の額の差につき必要な調整を加えた金額とする。例文帳に追加

(9) Notwithstanding the provisions of Article 68-88(2) of the Act, the arm's length price prescribed in paragraph (1) of the said Article for a transaction that was deemed to be a foreign affiliated transaction under the provisions of paragraph (5) of the said Article shall be the amount calculated by applying the provisions of paragraph (2) of the said Article by deeming that the said transaction has been conducted between a consolidated corporation set forth in the preceding paragraph and a foreign affiliated person related to the said consolidated corporation set forth in the said paragraph and by making a necessary adjustment with regard to the differences in the amount of consideration caused when a transaction between the said consolidated corporation and the said foreign affiliated person is conducted via a non-affiliated person.  - 日本法令外国語訳データベースシステム