「適用すべき」に関連した英語例文の一覧と使い方(15ページ目) - Weblio英語例文検索

売買の当事者が、将来の一定の時期において、当該売買の目的物となつている銀若しくは白金及びその対価を現に授受するように制約され、現に当該銀若しくは白金の転売若しくは買戻しをしたときは差金の授受によつて決済することができる取引であつて、この政令の施行前に行われたもの（以下この項において「施行前取引」という ）の目的物となつている銀若しくは白金及びその対価の授受又は当該銀若しくは白金の転売若しくは買戻し及び当該転売若しくは買戻しによる差金の授受であつて、施行前取引が行われた施設と同一の施設においてなされるもの (以下この項において 「取引の終了行為」という ）が、この政令の施行後に、取引の終了行為をすべき者の間でなされる場合には、当該取引の終了行為及び当該取引の終了行為がなされる施設の開設に関しては、商品取引所法（以下「法」という ）第八条の規定は、適用しない。例文帳に追加

In the case where a transaction, in which the parties to the buying and selling are bound to transfer between them the silver or platinum subject to said buying and selling and the consideration therefor at a certain time in the future and a resale or buy-in of said silver or platinum may be settled by exchanging the difference, has been carried out prior to the enforcement of this Cabinet Order (hereinafter referred to as a “Transaction prior to Enforcement” in this paragraph), and the transfer between the silver or platinum subject to said Transaction prior to Enforcement and the consideration therefor or the transfer between the resale or buy-in of said silver or platinum and the difference arising from said resale or buy-in in the same facility as the facility in which the Transaction prior to Enforcement was carried out (hereinafter referred to as the “Completion of Transaction”) is to be carried out after the enforcement of this Cabinet Order between the persons who should carry out the Completion of Transaction, the provisions of Article 8 of the Commodity Exchange Act (hereinafter referred to as the “Act”) shall neither apply to said Completion of Transaction nor the establishment of the facility in which said Completion of Transaction is to be carried out.  - 経済産業省

３　第一項の雇用保険率の変更があった場合において、平成十九年四月一日から始まる保険年度において新徴収法第十九条第一項又は第二項の規定により申告書を提出すべき事業主（変更日以後に同条第一項又は第二項の規定により申告書を提出すべき事由が生じた事業主を除く。）及び同条第三項の規定により労働保険料を納付すべき事業主（変更日以後に同項の規定により労働保険料を納付すべき事由が生じた事業主を除く。）に係る同条の規定の適用については、同条第一項中「保険年度ごとに、次に」とあるのは「次に」と、「次の保険年度」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度」と、「保険年度の中途」とあるのは「その保険年度の中途」と、「五十日以内」とあるのは「五十日にその保険年度の初日から雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第五十三条の二第二項に規定する変更日（以下この条において「変更日」という。）の前日までの日数を加えた日数以内」と、「その保険年度に使用した」とあるのは「平成十八年四月一日から始まる保険年度に使用した」と、「消滅したもの」とあるのは「平成十九年四月一日から始まる保険年度の中途に保険関係が消滅したもの」と、「その保険年度において」とあるのは「当該保険関係が成立し、又は消滅した保険年度において」と、「一般保険料及びその保険年度」とあるのは「一般保険料及び平成十八年四月一日から始まる保険年度」と、「並びにその保険年度」とあるのは「並びに平成十八年四月一日から始まる保険年度」と、「、その保険年度における」とあるのは「、平成十八年四月一日から始まる保険年度における」と、同条第二項中「五十日以内」とあるのは「五十日にその保険年度の初日から変更日の前日までの日数を加えた日数以内」と、同条第三項中「次の保険年度」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度」と、「五十日以内」とあるのは「五十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」とする。例文帳に追加

(3) If the employment insurance rate has been modified pursuant to the provision of paragraph (1), with regard to the application of Article 19 of the New Collection Act to the business operators who are required to submit the notification pursuant to the same Article, paragraph (1) or (2) during the insurance year starting on April 1, 2007 (excluding the business operators in respect of which the cause of the submission of the notification pursuant to the same Article, paragraph (1) or (2) occurs on and after the date of modification) and to the business operators who are required to pay the labor insurance premiums pursuant to the same Article, paragraph (3) in the same year (excluding the business operators in respect of which the cause of the payment of the labor insurance premiums pursuant to the same paragraph occurs on and after the date of modification), the term "every insurance year the declaration form...the following" in the same Article, paragraph (1) shall be deemed to be replaced with "the declaration form...the following", the term "the following insurance year" with "the insurance year following the insurance year starting on April 1, 2006", the term "the midst of an insurance year" with "the midst of such insurance year", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification prescribed by Article 53-2, paragraph (2) of the Supplementary Provisions of the Act Revising a Portion of the Employment Insurance Act, etc. (Act No. 30 of 2007) (hereinafter referred to as the "date of modification" in this Article)", the term "employed during such insurance year" with "employed during the insurance year starting on April 1, 2006", the term "in case of establishment or extinction of the insurance relation in the midst of an insurance year" with "in case of establishment of the insurance relation in the midst of an insurance year or extinction of the insurance relation in the midst of the insurance year starting on April 1, 2007", the term "during such insurance year" with "during the insurance year in which such insurance relation is established or becomes extinct", the term "the general insurance premiums...and...for such insurance year" in item (ii)(a) of the same paragraph with "the general insurance premiums...and...for the insurance year starting on April 1, 2006", the term "and...for such insurance year" in item (ii)(c) of the same paragraph with "and...for the insurance year starting on April 1, 2006", the term "for such insurance year" in item (iii) of the same paragraph with "for the insurance year starting on April 1, 2006", and the term "within 50 days" in the same Article, paragraph (2) shall be deemed to be replaced with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification", and the term "the following insurance year" in the same Article, paragraph (3) shall be deemed to be replaced with "the insurance year following the insurance year starting on April 1, 2006", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of the insurance year starting on April 1, 2007 to the day preceding the date of modification".  - 日本法令外国語訳データベースシステム

第百六十条　この法律（附則第一条各号に掲げる規定については、当該各規定。以下この条及び附則第百六十三条において同じ。）の施行前に改正前のそれぞれの法律の規定によりされた許可等の処分その他の行為（以下この条において「処分等の行為」という。）又はこの法律の施行の際現に改正前のそれぞれの法律の規定によりされている許可等の申請その他の行為（以下この条において「申請等の行為」という。）で、この法律の施行の日においてこれらの行為に係る行政事務を行うべき者が異なることとなるものは、附則第二条から前条までの規定又は改正後のそれぞれの法律（これに基づく命令を含む。）の経過措置に関する規定に定めるものを除き、この法律の施行の日以後における改正後のそれぞれの法律の適用については、改正後のそれぞれの法律の相当規定によりされた処分等の行為又は申請等の行為とみなす。例文帳に追加

Article 160 (1) In the case of an application of respective Acts after amendment on and after the enforcement date of this Act, any disposition or any other act with respect to any approval, etc. which has been made in accordance with the provisions of respective Acts before amendment before the enforcement of this Act (or of the provisions of each item of Article 1 of the supplementary provisions; hereinafter the same in this Article and Article 163 of the supplementary provisions) (such disposition or act is hereinafter in this Article referred to as an "act of disposition, etc.") or any application for any approval, etc. or other act which, by the time of the enforcement of this Act, has been filed in accordance with the provisions of the respective Acts before amendment (such application or act is hereinafter in this Article referred to as an "act of application, etc.") shall, excluding those subject to the application of the provisions of Article 2 through the preceding Article of the supplementary provisions or to the provisions concerning transitional measures stipulated in respective Acts (including any order thereof), be deemed to be an act of disposition, etc. or an act of application, etc. which has been made in accordance with the equivalent provisions of respective Acts after amendment, if administrative affairs pertaining to the act of disposition, etc. or the act of application are performed by a different person on the enforcement date of this Act.  - 日本法令外国語訳データベースシステム

第十四条　この法律（附則第一条各号に掲げる規定については、当該各規定。以下この条及び第十六条において同じ。）の施行前に改正前のそれぞれの法律の規定によりされた許可等の処分その他の行為（以下この条において「処分等の行為」という。）又はこの法律の施行の際現に改正前のそれぞれの法律の規定によりされている許可等の申請その他の行為（以下この条において「申請等の行為」という。）で、この法律の施行の日においてこれらの行為に係る行政事務を行うべき者が異なることとなるものは、附則第二条から前条までの規定又は改正後のそれぞれの法律（これに基づく命令を含む。）の経過措置に関する規定に定めるものを除き、この法律の施行の日以後における改正後のそれぞれの法律の適用については、改正後のそれぞれの法律の相当規定によりされた処分等の行為又は申請等の行為とみなす。例文帳に追加

Article 14 With regard to the application of respective revised Acts after the date of enforcement of this Act, permissions given and other dispositions imposed or other acts committed pursuant to the provisions of respective Acts prior to the revision before the enforcement of this Act (with regard to the provisions listed in the items of Article 1 of the Supplementary Provisions, before the enforcement of the relevant provision; hereinafter the same shall apply in this and Article 16) (hereinafter referred to as the "Dispositions and Other Acts" in this Article), or applications for permission, etc. filed or other acts committed pursuant to the provisions of respective Acts prior to the revision at the time of the enforcement of this Act (hereinafter referred to as the "Applications and Other Acts" in this Article), for which the administrative matters are to be conducted by a different person on the date of enforcement of this Act, shall be deemed to be the Dispositions and Other Acts or the Applications and Other Acts committed pursuant to the corresponding provisions of the respective revised Acts, except those prescribed in the provisions of Articles 2 to preceding Article inclusive of the Supplementary Provisions or in the provisions concerning transitional measures in the respective revised Acts (including orders based thereon).  - 日本法令外国語訳データベースシステム

(1)を制限することなく，同項は次の諸規則を制定する権限を含む。ある者に対し，本法若しくは規則に基づく申請に関して，又は本法に基づく手続(裁判所手続を除く)に関して，制定法上の宣言(司法手続外誓約)を提出するよう要求すること，及び未成年又は身体的若しくは精神的障害を理由に，宣言の作成又は行為の実行ができない者の代理として，本法に基づいて，宣言の作成又は行為の実行のために，かつ，それに関して規定を制定すること，及び本法に基づき納付した手数料の全部又は一部における返還についての規定を制定すること，及び本法に基づき別途納付すべき手数料の全部又は一部における請求権の放棄についての規定を制定すること，及び誤記又は明白な誤りを訂正するため又はその他の目的で，登録簿への記入の補正のために，かつ，その補正に関連して規定を制定すること，及びある者に対し，本法の規定の適用による聴聞を受けることを希望するか否かを所定の期間内に登録官に通知するよう要求する権限を，登録官に付与すること，及び本法の規定の適用による聴聞を受けることを希望する者に，登録官が指定した日時及び場所に出頭するよう要求する権限を，登録官に付与すること，及び意匠の共通所有権についての要件を含むがそれに限らず，1又は2以上の意匠が開示される意匠出願の内容を定めること，及び意匠の登録又は公告を求める出願人に対し，出願が提出及び次についての規則の要件に従うようにするために必要な事柄を行うよう指示する権限を，登録官に付与すること，規則が指定する期間内に指示が守られない場合に出願が失効することについて規定すること，及びかく失効した出願の回復について定めること，及び規則に基づいて行った登録官の決定に対する上訴について定めること，及び手続を開始することができる又はその他の事柄をなすことができる期間を定める規定を含め，本法に基づく手続における所定の裁判所の実務及び手続のために，かつ，それに関連して規定を制定すること，及び当該期間の延長について定めること，及び1906年意匠法の廃止及び本法の施行を理由に，必要な又は便宜な経過規定又は派生規定を作成すること，及び本法の明記された目的のために引き続き有効であるように(所定の変更を加えて)，1906年意匠法に基づく規則を制定すること，及び本法又は規則の適用上，電子装置又は通信の方法によって行われるべき事柄についての規則を制定すること，及び登録官に対し，登録官が適切と考える意匠に関する書類を準備する，公告する及び販売する権限を付与すること，及び書類の廃棄のため及びそれに関する規定を作成すること例文帳に追加

Without limiting subsection (1), that subsection includes the power to make regulations: requiring persons to give statutory declarations in relation to applications under the Act or regulations, or in relation to proceedings under the Act (other than court proceedings); and making provision for and in relation to the making of a declaration, or the doing of an act, under this Act on behalf of a person who, because of infancy or physical or mental disability, is unable to make the declaration or do the act; and providing for the refund, in the whole or part of a fee paid under the Act; and providing for the waiver, in whole or part, of a fee that would otherwise be payable under the Act; and making provision for and in relation to the amendment of an entry in the Register to correct a clerical error or an obvious mistake, or for any other purpose; and empowering the Registrar to require a person to inform the Registrar, within the period prescribed by the regulations, whether or not the person wishes to be heard for the purposes of a provision of the Act; and empowering the Registrar to require a person who wishes to be heard for the purposes of a provision of the Act to appear on a day, and at a place and time, specified by the Registrar; and providing for the contents of design applications in which one or more designs are disclosed, including, but not limited to, requirements as to common ownership of the designs; and empowering the Registrar to direct an applicant for registration or publication of a design to do such things as are necessary to ensure that the application is in accordance with the requirements of the regulations for filing and: providing for the lapsing of the application if such a direction is not complied with within the period specified in the regulations; and providing for the restoration of an application that has so lapsed; and providing for appeals against decisions of the Registrar made under the regulations; and making provision for and in relation to the practice and procedure of prescribed courts in proceedings under this Act, including provision prescribing the time within which any proceeding may be started or anything else may be done, and providing for the extension of any such time; and making transitional or consequential provisions as necessary or convenient because of the repeal of the Designs Act 1906 and the enactment of this Act; and provide for regulations under the Designs Act 1906 to continue to have effect (with any prescribed alterations) for specified purposes of this Act; and providing for things to be done for the purposes of this Act or the regulations by means of electronic equipment or communication; and empowering the Registrar to prepare, publish and sell such documents relating to designs as the Registrar thinks fit; and making provision for and in relation to the destruction of documents.  - 特許庁

１この協定の適用上、文脈により別に解釈すべき場合を除くほか、(a)「香港特別行政区」とは、地理的意味で用いる場合には、中華人民共和国香港特別行政区の境界の内側を構成する陸地及び水域（香港島、九龍、新界及び香港の水域を含む。）並びに中華人民共和国香港特別行政区の租税に関する法令が適用される他の地域をいう。(b)「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。(c)「一方の締約者」及び「他方の締約者」とは、文脈により、日本国又は香港特別行政区をいう。(d)「租税」とは、文脈により、日本国の租税又は香港特別行政区の租税をいう。(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)「一方の締約者の企業」及び「他方の締約者の企業」とは、それぞれ一方の締約者の居住者が営む企業及び他方の締約者の居住者が営む企業をいう。(i)「国際運輸」とは、一方の締約者の企業が運用する船舶又は航空機による運送（他方の締約者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)「国民」とは、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をいう。(k)「権限のある当局」とは、次の者をいう。(i)香港特別行政区については、税務局長又は権限を与えられたその代理者(ii)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(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。例文帳に追加

1. For the purposes of this Agreement, unless the context otherwise requires: (a) the term “Hong Kong Special Administrative Region”, when used in a geographical sense, means the land and sea comprised within the boundary of the Hong Kong Special Administrative Region of the People’s Republic of China, including Hong Kong Island, Kowloon, the New Territories and the waters of Hong Kong, and any other place where the tax laws of the Hong Kong Special Administrative Region of the People’s Republic of China apply; (b) 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; (c) the terms “a Contracting Party” and “the other Contracting Party” mean Japan or the Hong Kong Special Administrative Region, as the context requires; (d) the term “tax” means Japanese tax or Hong Kong Special Administrative Region 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 Party” and “enterprise of the other Contracting Party” mean respectively an enterprise carried on by a resident of a Contracting Party and an enterprise carried on by a resident of the other Contracting Party; (i) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting Party, except when the ship or aircraft is operated solely between places in the other Contracting Party; (j) the term “national” means, 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; (k) the term “competent authority” means: (i) in the case of the Hong Kong Special Administrative Region, the Commissioner of Inland Revenue or his authorised representative; and (ii) in the case of Japan, the Minister of Finance or his authorised representative; and (l) the term “business” includes the performance of professional services and of other activities of an independent character.  - 財務省

９　非居住者又は外国法人（第一項第一号、第三号又は第四号に掲げる者を除く。以下この項において同じ。）が、法第五条の二第九項（同条第十二項において準用する場合を含む。以下この項において同じ。）の規定によりされた確認（以下この項において「振替国債等に係る確認」という。）に係る振替記載等に係る口座において平成十一年四月一日以後最初に短期国債等（法第四十一条の十二第九項第一号から第八号までに掲げる国債で同項に規定する特定短期公社債に該当するもの並びに同条第十二項に規定する分離元本振替国債及び分離利息振替国債をいう。）の振替記載等を受ける場合には、当該振替記載等については、当該振替国債等に係る確認に係る法第五条の二第一項第一号イの規定による同号イの振替国債非課税適用申告書の提出（同条第十項の規定による同項の申告書の提出を含む。）又は同条第一項第二号イの規定による同号イの振替地方債非課税適用申告書の提出（同条第十一項の規定による同項の申告書の提出を含む。）をもつて法第四十一条の十二第十二項の規定による同項の告知書の提出（第四項の規定による同項の書類の提出を含む。）があつたものと、当該振替国債等に係る確認に係る法第五条の二第九項の規定による同項の政令で定める書類の提示をもつて法第四十一条の十二第十二項の規定（第五項の規定を含む。）による確認書類の提示があつたものと、当該振替国債等に係る確認をもつて第六項の規定による確認（第七項の規定による同項の書類の提出を含む。）があつたものと、それぞれみなす。ただし、同条第十二項の告知書又は第四項の書類に記載すべき氏名又は名称及び住所が当該振替国債等に係る確認がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。例文帳に追加

(9) Where a nonresident or foreign corporation (excluding those listed in paragraph (1)(i), (iii), or (iv); hereinafter the same shall apply in this paragraph) makes entries or records under the book-entry transfer system for short-term national government bonds, etc. (meaning national government bonds listed in Article 41-12(9)(i) to (viii) of the Act which fall under the category of specified short-term government or company bonds and principal-only book-entry transfer national government bonds and coupon-only book-entry transfer national government bonds prescribed in paragraph (12) of the said Article) for the first time on or after April 1, 1999 in the account pertaining to entries or records under the book-entry transfer system that has gone through the confirmation pursuant to the provision of Article 5-2(9) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article; hereinafter the same shall apply in this paragraph) (hereinafter such confirmation shall be referred to as a "confirmation pertaining to book-entry transfer national government bonds, etc." in this paragraph), with regard to the said entries or records under the book-entry transfer system, it shall be deemed that the submission of a written notice set forth in Article 41-12(12) of the Act under the provisions of the said paragraph (including the submission of the document set forth in paragraph (4) under the provisions of the said paragraph) has been made by the submission of a written application for tax exemption of book-entry transfer national government bonds set forth in Article 5-2(1)(i)(a) of the Act under the provisions of (a) of the said item (including the submission of a written application set forth in paragraph (10) of the said Article under the provisions of the said paragraph) or the submission of a written application for tax exemption of book-entry transfer local government bonds set forth in Article 5(1)(ii)(a) of the Act under the provisions of (a) of the said item (including the submission of a written application set forth in paragraph (11) of the said Article under the provisions of the said paragraph) for the said confirmation pertaining to book-entry transfer national government bonds, etc., that the presentation of the identification documents under the provisions of Article 41-12(12) of the Act (including the provisions of paragraph (5)) has been made by the presentation of the documents specified by a Cabinet Order set forth in Article 5-2(9) of the Act under the provisions of the said paragraph for the said confirmation pertaining to book-entry transfer national government bonds, etc., and that the confirmation under the provisions of paragraph (6) (including the submission of the documents set forth in paragraph (7) under the provisions of the said paragraph) has been provided by the said confirmation pertaining to book-entry transfer national government bonds, etc.; provided, however, that this shall not apply when the name and address to be entered in a written notice set forth in Article 41-12(12) of the Act or the document set forth in paragraph (4) are inconsistent with the name and address of the said nonresident or foreign corporation for which the said confirmation pertaining to book-entry transfer national government bonds, etc. has been provided.  - 日本法令外国語訳データベースシステム

第百八十三条　商業登記法（昭和三十八年法律第百二十五号）第一条の三から第五条まで（登記所、事務の委任、事務の停止、登記官、登記官の除斥）、第七条から第十五条まで（登記簿等の持出禁止、登記簿の滅失と回復、登記簿等の滅失防止、登記事項証明書の交付等、登記事項の概要を記載した書面の交付、附属書類の閲覧、印鑑証明、電磁的記録の作成者を示す措置の確認に必要な事項等の証明、手数料、当事者申請主義、嘱託による登記）、第十七条から第二十七条まで（登記申請の方式、申請書の添付書面、申請書に添付すべき電磁的記録、印鑑の提出、受付、受領証、登記の順序、登記官による本人確認、申請の却下、提訴期間経過後の登記、行政区画等の変更、同一の所在場所における同一の商号の登記の禁止）、第三十三条（商号の登記の抹消）、第三十四条（会社の商号の登記）、第四十四条、第四十五条（会社の支配人の登記）、第四十六条（第四項を除く。）（添付書面の通則）、第四十七条第一項（設立の登記）、第四十八条から第五十五条まで（支店所在地における登記、本店移転の登記、取締役等の変更の登記、一時会計監査人の職務を行うべき者の変更の登記）、第六十四条（株主名簿管理人の設置による変更の登記）、第七十一条（解散の登記）、第七十三条から第七十五条まで（清算人の登記、清算人に関する変更の登記、清算結了の登記）及び第百三十二条から第百四十八条まで（更正、抹消の申請、職権抹消、行政手続法の適用除外、行政機関の保有する情報の公開に関する法律の適用除外、行政機関の保有する個人情報の保護に関する法律の適用除外、審査請求、審査請求事件の処理、行政不服審査法の適用除外、省令への委任）の規定は、特定目的会社に関する登記について準用する。この場合において、同法第十五条中「第五十条まで（第九十五条、第百十一条及び第百十八条において準用する場合を含む。）」とあるのは「第五十条まで」と、「第五十一条第一項及び第二項、第五十二条、第七十八条第一項及び第三項、第八十二条第二項及び第三項、第八十三条、第八十七条第一項及び第二項、第八十八条、第九十一条第一項及び第二項、第九十二条、第百三十二条並びに」とあるのは「第百三十二条及び」と、同法第二十四条第七号中「書面若しくは第三十条第二項若しくは第三十一条第二項に規定する譲渡人の承諾書」とあるのは「書面」と、同法第三十四条第一項中「会社の登記簿」とあるのは「特定目的会社登記簿」と、同法第四十八条第二項中「会社法第九百三十条第二項各号」とあるのは「資産の流動化に関する法律（以下「資産流動化法」という。）第二十二条第四項において準用する会社法第九百三十条第二項各号」と、同法第五十四条第一項中「取締役、監査役、代表取締役又は特別取締役（委員会設置会社にあつては、取締役、委員、執行役又は代表執行役）」とあるのは「取締役、監査役又は代表取締役」と、同条第二項第三号中「会社法第三百三十三条第一項」とあるのは「資産流動化法第七十一条第一項」と、「同法第三百三十七条第一項」とあるのは「資産流動化法第七十三条第一項」と、同法第五十五条第一項中「会社法第三百四十六条第四項」とあるのは「資産流動化法第七十六条第四項」と、同法第七十一条第三項中「会社法第四百七十八条第一項第一号」とあるのは「資産流動化法第百六十七条第一項第一号」と、「同法第四百八十三条第四項」とあるのは「資産流動化法第百七十一条第四項」と、同法第七十三条第二項中「会社法第四百七十八条第一項第二号又は第三号」とあるのは「資産流動化法第百六十七条第一項第二号又は第三号」と、同条第三項及び同法第七十四条第一項中「会社法第九百二十八条第一項第二号」とあるのは「資産流動化法第百七十九条第一項において準用する会社法第九百二十八条第一項第二号」と、同法第七十五条中「会社法第五百七条第三項」とあるのは「資産流動化法第百七十九条第一項において準用する会社法第五百七条第三項」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

Article 183 (1) The provisions of Article 1-3 to Article 5 inclusive (Registry Office; Delegation of Affairs; Suspension of Affairs; Registrar; Disqualification of Registrar), Article 7 to Article 15 inclusive (Prohibition on Carrying Out of Registries and Other Documents; Loss and Restoration of Registries; Prevention of Loss of Registry, etc.; Issuance of Certificate of Registered Matters; Issuance of Documents Specifying Extract of Matters Registered; Inspection of Annexed Documents; Certificate of Seal Impression; Certification of Matters Required for Verification of Measures to Identify the Creator of Electromagnetic Records and Other Matters; Fees; Registration Upon Application by Party; Registration upon Commission), Article 17 to Article 27 inclusive (Method of Application for Registration; Document to Be Attached to Written Application; Electromagnetic Records to be Attached to Written Application; Submission of Seal Impression; Acceptance of Applications; Receipt; Order of Registration; Identity Confirmation by Registrar; Dismissal of Application; Registration to Be Made After Lapse of Period for Filing Action; Change in Administrative Zone, etc.; Prohibition on Registration of Identical Trade Name at Same Location), Article 33 (Cancellation of Registration of Trade Name), Article 34 (Registration of Trade Name of Company), Article 44 and Article 45 (Registration of Company's Manager), Article 46 (excluding paragraph (4)) (General Rules on Documents to be Attached), Article 47(1) (Registration of Incorporation), Article 48 to Article 55 inclusive (Registration to Be Made at Location of Branch Office; Registration of Relocation of Head Office; Registration of Change of Directors and Other Officers; Registration of Change of Person Who is to Temporarily Perform Duties of Accounting Auditors), Article 64 (Registration of Change Due to Share Option Issue), Article 71 (Registration of Dissolution), Article 73 to Article 75 inclusive (Registration of Liquidator; Registration of Change Related to Liquidator; Registration of Completion of Liquidation), and Article 132 to Article 148 inclusive (Correction; Application for Cancellation; Ex Officio Cancellation; Exclusion from Application of the Administrative Procedure Act; Exclusion from Application of the Act on Access Information Held by Administrative Organs; Exclusion from the Application of the Act on the Protection of Personal Information Held by Administrative Organs; Request for Review; Handling of Request for Review Case; Exclusion from Application of the Administrative Appeal Act; Delegation to Ordinance of the Ministry) of the Commercial Registration Act (Act No. 125 of 1963) shall apply mutatis mutandis to the registration of a Specific Purpose Company. In this case, the phrases "to Article 50 inclusive (including the cases where they are applied mutatis mutandis pursuant to Article 95, Article 111 and Article 118)" and "Article 51, paragraphs (1) and (2), Article 52, Article 78, paragraphs (1) and (3), Article 82, paragraphs (2) and (3), Article 83, Article 87, paragraphs (1) and (2), Article 88, Article 91, paragraphs (1) and (2), Article 92, Article 132" in Article 15 of that Act shall be deemed to be replaced with "to Article 50 inclusive" and "Article 132," respectively, the phrase "a document evidencing authority delegated to a privately appointed agent or a transferor's written approval prescribed in Article 30, paragraph (2) or Article 31, paragraph (2)" in Article 24(vii) of that Act shall be deemed to be replaced with "a document evidencing authority delegated to a privately appointed agent," the term "company registry" in Article 34(1) of that Act shall be deemed to be replaced with "Specific Purpose Company Registry," the phrase "the items of Article 930, paragraph (2) of the Companies Act" in Article 48(2) of the Commercial Registration Act shall be deemed to be replaced with "the items of Article 930(2) of the Companies Act as applied mutatis mutandis pursuant to Article 22(4) of the Act on Securitization of Assets (hereinafter referred to as the 'Asset Securitization Act')," the phrase ", representative director or special director (in the case of a company with committees, a director, committee member, executive officer or representative executive officer)" in Article 54(1) of the Commercial Registration Act shall be deemed to be replaced with "or representative director," the phrases "Article 333, paragraph (1) of the Companies Act" and "Article 337, paragraph (1) of said Act" in Article 54(2)(iii) of the Commercial Registration Act shall be deemed to be replaced with "Article 71(1) of the Asset Securitization Act" and "Article 73(1) of the Asset Securitization Act," respectively, the phrase "Article 346, paragraph (4) of the Companies Act" in Article 55(1) of the Commercial Registration Act shall be deemed to be replaced with "Article 76(4) of the Asset Securitization Act," the phrases "Article 478, paragraph (1), item (i) of the Companies Act" and "Article 483, paragraph (4) of said Act" in Article 71(3) of the Commercial Registration Act shall be deemed to be replaced with "Article 167(1)(i) of the Asset Securitization Act" and "Article 171(4) of the Asset Securitization Act," respectively, the phrase "Article 478, paragraph (1), item (ii) or (iii) of the Companies Act" in Article 73(2) of the Commercial Registration Act shall be deemed to be replaced with "Article 167(1)(ii) or (iii) of the Asset Securitization Act," the phrase "Article 928, paragraph (1), item (ii) of the Companies Act" in Article 73(3) and Article 74(1) of the Commercial Registration Act shall be deemed to be replaced with "Article 928(1)(ii) of the Companies Act as applied mutatis mutandis pursuant to Article 179(1) of the Asset Securitization Act," the phrase "Article 507, paragraph (3) of the Companies Act" in Article 75 of the Commercial Registration Act shall be deemed to be replaced with "Article 507(3) of the Companies Act as applied mutatis mutandis pursuant to Article 179(1) of the Asset Securitization Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

６　障害補償年金前払一時金の支給を受けた者に支給されるべき障害補償年金の支給が第三項の規定により停止されている間は、当該障害補償年金については、国民年金法第三十六条の二第二項及び国民年金法等の一部を改正する法律（昭和六十年法律第三十四号。以下この項及び次条第七項において「昭和六十年法律第三十四号」という。）附則第三十二条第十一項の規定によりなおその効力を有するものとされた昭和六十年法律第三十四号第一条の規定による改正前の国民年金法（以下この項及び次条第七項において「旧国民年金法」という。）第六十五条第二項（昭和六十年法律第三十四号附則第二十八条第十項においてその例による場合及び昭和六十年法律第三十四号附則第三十二条第十一項の規定によりなおその効力を有するものとされた旧国民年金法第七十九条の二第五項において準用する場合を含む。次条第七項において同じ。）、児童扶養手当法（昭和三十六年法律第二百三十八号）第四条第三項第二号ただし書並びに特別児童扶養手当等の支給に関する法律（昭和三十九年法律第百三十四号）第三条第三項第二号ただし書及び第十七条第一号ただし書の規定は、適用しない。例文帳に追加

(6) During the period in which the payment of a disability compensation pension payable to a person who has received a disability compensation pension advance lump sum payment is suspended pursuant to the provision of paragraph (3), said disability compensation pension shall not be subject to the application of the provisions of Article 36-2, paragraph (2) of the National Pension Act and Article 65, paragraph (2) of the National Pension Act (hereinafter referred to as "former National Pension Act" in this paragraph and paragraph (7) of the following Article) prior to the revision pursuant to the provision of Article 1 of the Act for the Partial Revision of the National Pension Act (Act No. 34 of 1985; hereinafter referred to as "Act No. 34 of 1985" in this paragraph and paragraph (7) of the following Article), which shall remain in force pursuant to the provision of Article 32, paragraph (11) of the Supplementary Provisions of Act No. 34 of 1985 (including cases where Article 65, paragraph (2) of the former National Pension Act shall govern pursuant to the provision of Article 28, paragraph (10) of the Supplementary Provisions of Act No. 34 of 1985 and the cases where it is applied mutatis mutandis pursuant to Article 79-2, paragraph (5) of the former National Pension Act which shall remain in force pursuant to the provision of Article 32, paragraph (11) of the Supplementary Provisions of Act No. 34 of 1985; hereinafter the same shall apply in paragraph (7) of the following Article); nor to the application of the provision of the proviso to Article 4, paragraph (3), item (ii) of the Child Rearing Allowance Act (Act No. 238 of 1961); nor to the application of the provision of the proviso to Article 3, paragraph (3), item (ii) and proviso to Article 17, item (i) of the Act Concerning the Payment of Special Child Rearing Allowance (Act No. 134 of 1964).  - 日本法令外国語訳データベースシステム

第五十三条の三　前条第一項の雇用保険率の変更があった場合において、平成十九年四月一日から始まる保険年度において失業保険法及び労働者災害補償保険法の一部を改正する法律及び労働保険の保険料の徴収等に関する法律の施行に伴う関係法律の整備等に関する法律（昭和四十四年法律第八十五号。以下この条において「整備法」という。）第十九条第三項において読み替えて準用する新徴収法第十五条第一項又は第二項の規定により特別保険料を納付すべき事業主（変更日以後に同条第一項又は第二項の規定により特別保険料を納付すべき事由が生じた事業主を除く。）に係る整備法第十九条第三項の規定の適用については、同項において読み替えて準用する新徴収法第十五条第一項中「保険年度ごとに、次に」とあるのは「次に」と、「その保険年度の初日（保険年度」とあるのは「平成十九年四月一日から始まる保険年度の初日（その保険年度」と、「五十日以内」とあるのは「五十日にその保険年度の初日から雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第五十三条の二第二項に規定する変更日（以下この条において「変更日」という。）の前日までの日数を加えた日数以内」と、「その保険年度に使用するすべての労働者（保険年度の中途」とあるのは「平成十九年四月一日から始まる保険年度に使用するすべての労働者（その保険年度の中途」と、同条第二項中「二十日以内」とあるのは「二十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」と読み替えるものとする。例文帳に追加

Article 53-3 (1) If the employment insurance rate has been modified pursuant to the provision of the preceding Article, paragraph (1), with regard to the application of Article 19, paragraph (3) of the Act on Accommodation, etc. of Related Acts for Enforcement of the Act Revising a Portion of the Unemployment Insurance Act and the Industrial Accident Compensation Insurance Act and the Act on Collection, etc. of Insurance Premiums of Labor Insurance (Act No. 85 of 1969; hereinafter referred to as the "Accommodation Act" in this Article) to the business operators who are required to pay the special insurance premiums pursuant to the provision of Article 15, paragraph (1) or (2) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act during the insurance year starting on April 1, 2007 (excluding the business operators in respect of which the cause of the payment of the special insurance premiums pursuant to the same Article, paragraph (1) or (2) occurs on and after the date of modification), the term "every insurance year the following" in Article 15, paragraph (1) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act shall be deemed to be replaced with "the following", the term "the first day of such insurance year (...of an insurance year" with "the first day of the insurance year starting on April 1, 2007 (...of such insurance year", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification prescribed by Article 53-2, paragraph (2) of the Supplementary Provisions of the Act Revising a Portion of the Employment Insurance Act, etc. (Act No. 30 of 2007) (hereinafter referred to as the "date of modification" in this Article)", the term "all workers employed during such insurance year (...the midst of an insurance year" with "all workers employed during the insurance year starting on April 1, 2007 (...the midst of such insurance year", and the term "within 20 days" in the same Article, paragraph (2) shall be deemed to be replaced with "within the number of days calculated by adding to 20 days the number of days from the first day of the insurance year starting on April 1, 2007 to the day preceding the date of modification".  - 日本法令外国語訳データベースシステム

５　会社法第三百四十九条第四項及び第五項（株式会社の代表）並びに第三百五十一条（代表取締役に欠員を生じた場合の措置）の規定は清算相互会社の代表清算人について、同法第三百五十二条（取締役の職務を代行する者の権限）の規定は民事保全法（平成元年法律第九十一号）第五十六条（法人の代表者の職務執行停止の仮処分等の登記の嘱託）に規定する仮処分命令により選任された清算相互会社の清算人又は代表清算人の職務を代行する者について、会社法第八百六十八条第一項（非訟事件の管轄）、第八百六十九条（疎明）、第八百七十条（第二号に係る部分に限る。）（陳述の聴取）、第八百七十一条（理由の付記）、第八百七十二条（第四号に係る部分に限る。）（即時抗告）、第八百七十四条（第一号及び第四号に係る部分に限る。）（不服申立ての制限）、第八百七十五条（非訟事件手続法の規定の適用除外）及び第八百七十六条（最高裁判所規則）の規定は清算相互会社の清算人又は代表清算人について、同法第九百三十七条第一項（第二号ロ及びハに係る部分に限る。）（裁判による登記の嘱託）の規定は清算相互会社の一時代表清算人の職務を行うべき者について、それぞれ準用する。この場合において、必要な技術的読替えは、政令で定める。例文帳に追加

(5) The provisions of Article 349, paragraphs (4) and (5) (Representatives of Companies) and Article 351 (Measures when Vacancy Arises in Office of Representative Director) of the Companies Act shall apply mutatis mutandis to the Representative Liquidator of a Liquidation Mutual Company; the provision of Article 352 (Authority of Persons Who Perform Duties on Behalf of Directors) of that Act shall apply mutatis mutandis to a person appointed by a provisional disposition order under Article 56 (Commission of Registration of Provisional Disposition for Stay of Execution of Duties by Representative of Juridical Person, etc.) of the Civil Provisional Relief Act to act for a liquidator or the Representative Liquidator of a Liquidation Mutual Company; the provisions of Article 868, paragraph (1) (Jurisdiction of Non-contentious cases), Article 869 (Showing of Prima Facie Evidence), Article 870 (limited to the segment pertaining to item (ii)) (Hearing of Statements), Article 871 (Supplementary Note of Reasons), Article 872 (limited to the segment pertaining to item (iv)) (Immediate Appeal Against Ruling), Article 874 (limited to the segment pertaining to items (i) and (iv)) (Restrictions on Appeal), Articles 875 (Exclusion from Application of Provisions of Act on Procedures for Non-Contentious Cases) and Article 876 (Supreme Court Rules) of the Companies Act shall apply mutatis mutandis to the liquidator(s) or Representative Liquidator of a Liquidation Mutual Company; and the provision of Article 937, paragraph (1) (limited to the segment pertaining to item (ii), (b) and (c)) (Commission of Registration by Judicial Decision) of that Act shall apply mutatis mutandis to a person who should carry out the duties of the temporary Representative Liquidator of a Liquidation Mutual Company. In this case, any other necessary technical change in interpretation shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

５　信託会社（信託業法第三条又は第五十三条第一項の免許を受けたものに限る。）が委託者非指図型投資信託の信託財産の運用を行う場合における同法の規定の適用については、同法第二十四条の二中「、信託会社」とあるのは「信託会社」と、「準用する」とあるのは「、同法第四十二条の二（禁止行為）及び第四十四条の三第一項（親法人等又は子法人等が関与する行為の制限）の規定（これらの規定に係る罰則を含む。）は信託会社が行う投資信託及び投資法人に関する法律第二条第二項に規定する委託者非指図型投資信託の信託財産の運用を行う業務について、それぞれ準用する」と、「これらの規定中」とあるのは「これらの規定（金融商品取引法第四十二条の二及び第四十四条の三第一項の規定を除く。）中」と、「同条第四項中」とあるのは「同条第四項及び同法第四十二条の二第六号中」と、「「信託会社の責めに帰すべき事故」」とあるのは「「信託会社の責めに帰すべき事故」と、同法第四十四条の三第一項第二号中「第二条第八項各号に掲げる行為に関する契約」とあるのは「投資信託及び投資法人に関する法律第四十七条第一項に規定する委託者非指図型投資信託契約」と、同項第三号中「投資助言業務に関して取引の方針、取引の額若しくは市場の状況に照らして不必要な取引を行うことを内容とした助言を行い、又はその行う投資運用業」とあるのは「委託者非指図型投資信託の信託財産の運用を行う業務」」とする。例文帳に追加

(5) With regard to the application of the provisions of the Trust Business Act, in cases where a trust company (limited to one that has obtained a license prescribed in Article 3 or Article 53, paragraph (1) of the Trust Business Act) invests trust property of an Investment Trust Managed Without Instructions from the Settlor, the phrase "and the provisions of Article 42-2 (Prohibited Acts) and Article 44-3, paragraph (1) (Restriction on Acts Involving Parent Juridical Persons, etc. or Subsidiary Juridical Persons, etc.) of that Act (including the penal provisions pertaining to those provisions) shall apply mutatis mutandis to the business of investing trust property of an Investment Trust Managed Without Instructions from the Settlor as set forth in Article 2, paragraph (2) of the Act on Investment Trusts and Investment Corporations conducted by a trust company respectively" shall be added after the term"; hereinafter referred to as 'Specific Trust Agreement')" in Article 24-2 of the Trust Business Act, the phrases "in these provisions" and "in Article 39, paragraph (4) of said Act" in Article 24-2 of the Trust Business Act shall be deemed to be replaced with "in these provisions (excluding Article 42-2 and Article 44-3, paragraph (1) of the Financial Instruments and Exchange Act" and "in Article 39, paragraph (4) and Article 42-2, item (vi) of that Act" respectively, and the phrase ", the term 'a contract with a customer for any of the acts listed in the items of Article 2, paragraph (8)' in Article 44-3, paragraph (1), item (ii) of that Act shall be deemed to be replaced with 'a contract for an Investment Trust Managed Without Instructions from the Settlor as prescribed in Article 47, paragraph (1) of the Act on Investment Trusts and Investment Corporations' and the term 'giving advice to conduct a transaction that is unnecessary in light of the transaction policy, the amount of the transaction, or the market conditions regarding the Investment Advisory Business, or the Investment Management Business that does so' in Article 44-3, paragraph (1), item (iii) of the Financial Instruments and Exchange Act shall be deemed to be replaced with 'business for conducting the investment of the trust property of an Investment Trust Managed Without Instructions from the Settlor' " shall be added after the term " 'an accident imputable to a Trust Company' " in Article 24-2 of the Trust Business Act.  - 日本法令外国語訳データベースシステム

第七条　昭和五十五年十二月三十一日において、労働保険の保険料の徴収等に関する法律（以下「徴収等」という。）第三条に規定する労災保険に係る労働保険の保険関係が成立している事業に関する第二条の規定による改正後の徴収法第十二条第三項の規定の適用については、同項中「遺族補償一時金」とあるのは「遺族補償一時金（昭和五十五年十二月三十一日後に支給すべき事由が生じたものに限る。）」と、「（以下この項及び第二十条第一項において「特定疾病にかかつた者に係る保険給付」という。）」とあるのは「（以下この項において「特定疾病にかかつた者に係る保険給付」といい、同日後の期間に係る年金たる保険給付及び同日後に支給すべき事由が生じた年金たる保険給付以外の保険給付に限る。）」と、「乗じて得た額」とあるのは「乗じて得た額（一般保険料又は第一種特別加入保険料の額の算定の基礎となつた期間のうちに同日以前の期間がある場合には、同日以前の期間に係る一般保険料の額から通勤災害に係る率に応ずる部分の額を減じた額と第一種特別加入保険料の額から通勤災害に係る率に応ずる部分の額を減じた額とを合算した額に同日後の期間に係る一般保険料の額から通勤災害に係る率に応ずる部分の額を減じた額と第一種特別加入保険料の額から通勤災害に係る率に応ずる部分の額を減じた額とを合算した額に調整率を乗じて得た額を加えた額）」と、「同日を」とあるのは「十二月三十一日を」とする。例文帳に追加

Article 7 (1) With regard to the application of the provision of Article 12, paragraph (3) of the Act on Collection, etc. of Insurance Premiums of Labor Insurance (hereinafter referred to as the "Collection Act") as revised by the provision of Article 2 to the businesses in respect of which the insurance relation of labor insurance pertaining to the industrial accident insurance prescribed by Article 3 of the Collection Act has been established as of December 31, 1980, the term "the lump sum compensation for surviving family" in the same paragraph shall be deemed to be replaced with "the lump sum compensation for surviving family (limited to the case where the cause for such payment occurs after December 31, 1980)", the term "(hereinafter referred to as the "insurance benefits pertaining to persons afflicted with a specific disease" in this paragraph and in Article 20, paragraph (1))" with "(hereinafter referred to as the "insurance benefits pertaining to persons afflicted with a specific disease" in this paragraph; limited to the insurance benefits other than the insurance benefits paid as pension pertaining to the period after the same date and the insurance benefits paid as pension the cause for payment of which occurs after the same date)", the term "the amount obtained by multiplying...referred to as the "Class I adjustment rate")" with "the amount obtained by multiplying ...referred to as the "Class I adjustment rate") (or, if any period on or before the same date exists during the period being the basis of calculation of the general insurance premiums or the Class I special enrollment insurance premiums, the aggregate of the amount of the general insurance premiums after deducting the amount of the portion corresponding to the rate pertaining to commuting injury and the amount of the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the rate pertaining to commuting injury, both pertaining to the period on or before the same date, plus the amount obtained by multiplying the aggregate of the amount of the general insurance premiums after deducting the amount of the portion corresponding to the rate pertaining to commuting injury and the amount of the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the rate pertaining to commuting injury, both pertaining to the period after the same date, by the adjustment rate)", and the term "the same date" with "December 31".  - 日本法令外国語訳データベースシステム

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

３　緑地面積率等条例の廃止若しくは失効、同意企業立地重点促進区域の廃止又は前条第一項の規定により経過措置を定める条例（以下この項において「経過措置条例」という。）の廃止若しくは失効により、当該緑地面積率等条例（経過措置条例が定められている場合にあっては、当該経過措置条例）で定めた準則の適用を受けないこととなった特定工場について、それぞれ当該緑地面積率等条例の廃止若しくは失効の日、当該同意企業立地重点促進区域の廃止の日又は当該経過措置条例の廃止若しくは失効の日前に当該緑地面積率等条例に係る同意企業立地重点促進区域に係る事務又は当該経過措置条例に係る同条第一項の特定工場に係る事務を行うものとされた市町村の長（地方自治法第二百五十二条の十九第一項の指定都市の長を除く。）にされた工場立地法第六条第一項、第七条第一項若しくは第八条第一項又は工場立地の調査等に関する法律の一部を改正する法律附則第三条第一項の規定による届出は、それぞれの廃止又は失効の日（以下この条において「特定日」という。）以後においては、当該緑地面積率等条例に係る同意企業立地重点促進区域に係る都道府県の知事にされたものとみなす。ただし、当該届出であって特定日において勧告、勧告に係る事項を変更すべき旨の命令又は実施の制限の期間の短縮の処理がされていないものについての勧告、勧告に係る事項を変更すべき旨の命令又は実施の制限の期間の短縮については、なお従前の例による。例文帳に追加

(3) Where a Municipal Ordinance on Green Space-Area Ratios, etc. has been repealed or has become invalid, an agreed zone for intensively promoting the establishment of new business facilities has been abolished, or a Municipal Ordinance that establishes transitional measures as prescribed in paragraph (1) of the preceding Article (hereinafter referred to as the "Municipal Ordinance on Transitional Measures" in this paragraph) has been repealed or has become invalid, and as a result, a specified factory has ceased to be subject to the rules established by said Municipal Ordinance on Green Space-Area Ratios, etc. (when a Municipal Ordinance on Transitional Measures has been established, said Municipal Ordinance on Transitional Measures), with regard to such specified factory, a notification which was made, under Article 6, paragraph (1), Article 7, paragraph (1), or Article 8, paragraph (1) of the Factory Location Act, or Article 3, paragraph (1) of the Supplementary Provisions of the Act for Partial Revision of the Act on Investigation of Factory Location, etc., to the head of a municipality who is specified to carry out affairs pertaining to the agreed zone for intensively promoting the establishment of new business facilities related to said Municipal Ordinance on Green Space-Area Ratios, etc. or affairs pertaining to a specified factory set forth in paragraph (1) of the preceding Article related to said Municipal Ordinance on Transitional Measures (excluding the head of a designated city set forth in Article 252-19, paragraph (1) of the Local Autonomy Act), prior to the date of repeal or invalidity of said Municipal Ordinance on Green Space-Area Ratios, etc., the date of the abolition of said agreed zone for intensively promoting the establishment of new business facilities, and the date of repeal or invalidity of said Municipal Ordinance on Transitional Measures, respectively, shall be deemed to have been made to the prefectural governor pertaining to the agreed zone for intensively promoting the establishment of new business facilities related to said Municipal Ordinance on Green Space-Area Ratios, etc., after the respective date of repeal, abolition, or invalidity (hereinafter referred to as the "specified date" in this Article); provided, however, that with regard to said notification, for which any disposition of a recommendation, an order to change matters related to a recommendation, or reduction of a period to restrict implementation has not been rendered as on the specified date, the provisions then in force shall remain applicable to such recommendation, order to change matters related to a recommendation, or reduction of a period to restrict implementation.  - 日本法令外国語訳データベースシステム

２　前条第一項の雇用保険率の変更があった場合において、平成十九年四月一日から始まる保険年度において整備法第十九条第三項において読み替えて準用する新徴収法第十九条第一項又は第二項の規定により申告書を提出すべき事業主（変更日以後に整備法第十九条第三項において読み替えて準用する新徴収法第十九条第一項又は第二項の規定により申告書を提出すべき事由が生じた事業主を除く。）及び整備法第十九条第三項において読み替えて準用する新徴収法第十九条第三項の規定により特別保険料を納付すべき事業主（変更日以後に整備法第十九条第三項において読み替えて準用する新徴収法第十九条第三項の規定により特別保険料を納付すべき事由が生じた事業主を除く。）に係る整備法第十九条第三項の規定の適用については、同項において読み替えて準用する新徴収法第十九条第一項中「保険年度ごとに、次に」とあるのは「次に」と、「次の保険年度の初日（保険年度」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度の初日（その保険年度」と、「五十日以内」とあるのは「五十日にその保険年度の初日から雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第五十三条の二第二項に規定する変更日（以下この条において「変更日」という。）の前日までの日数を加えた日数以内」と、「その保険年度に使用したすべての労働者（保険年度の中途に徴収期間が始まり、又は徴収期間が経過したものについては」とあるのは「平成十八年四月一日から始まる保険年度に使用したすべての労働者（その保険年度の中途に徴収期間が始まり、又は平成十九年四月一日から始まる保険年度の中途に徴収期間が経過したものについては、当該徴収期間が始まり、又は経過した保険年度において」と、同条第二項中「五十日以内」とあるのは「五十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」と、同条第三項中「次の保険年度の初日」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度の初日」と、「五十日以内」とあるのは「五十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」と読み替えるものとする。例文帳に追加

(2) If the employment insurance rate has been modified pursuant to the provision of the preceding Article, paragraph (1), with regard to the application of Article 19, paragraph (3) of the Accommodation Act to the business operators who are required to submit the notification pursuant to Article 19, paragraph (1) or (2) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act during the insurance year starting on April 1, 2007 (excluding the business operators in respect of which the cause of the submission of the notification pursuant to Article 19, paragraph (1) or (2) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act occurs on and after the date of modification) and to the business operators who are required to pay the special insurance premiums pursuant to Article 19, paragraph (3) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act during the insurance year starting on April 1, 2007 (excluding the business operators in respect of which the cause of the payment of the special insurance premiums pursuant to Article 19, paragraph (3) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act occurs on and after the date of modification), the term "every insurance year the declaration form...the following " in Article 19, paragraph (1) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act shall be deemed to be replaced with "the declaration form...the following", the term "the first day of the following insurance year (...of an insurance year" with "the first day of the insurance year following the insurance year starting on April 1, 2006 (...of such insurance year", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification prescribed by Article 53-2, paragraph (2) of the Supplementary Provisions of the Act Revising a Portion of the Employment Insurance Act, etc. (Act No. 30 of 2007) (hereinafter referred to as the "date of modification" in this Article)", the term "all workers employed during such insurance year (or in case of commencement of the collection period or lapse of the collection period in the midst of an insurance year" with "all workers employed during the insurance year starting on April 1, 2006 (or in case of commencement of the collection period in the midst of such insurance year or lapse of the collection period in the midst of the insurance year starting on April 1, 2007, during the insurance year in which such collection period commenced or elapsed", and the term "within 50 days" in the same Article, paragraph (2) shall be deemed to be replaced with "within the number of days calculated by adding to 50 days the number of days from the first day of the insurance year starting on April 1, 2007 to the day preceding the date of modification", and the term "the first day of the following insurance year" in the same Article, paragraph (3) shall be deemed to be replaced with "the first day of the insurance year following the insurance year starting on April 1, 2006", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of the insurance year starting on April 1, 2007 to the day preceding the date of modification".  - 日本法令外国語訳データベースシステム

７　附則第二条第一項又は第四項の規定により引き続き特定保険業を行う特定保険業者が保険契約の移転を行う場合においては、当該特定保険業者を少額短期保険業者とみなして、新保険業法第二百七十二条の二十九において準用する新保険業法第二編第七章第一節の規定（これらの規定に係る罰則を含む。）を適用する。この場合において、同条において準用する新保険業法第百三十六条第一項及び第三項中「移転会社及び移転先会社」とあるのは「移転先会社」と、新保険業法第二百七十二条の二十九において準用する新保険業法第百三十六条の二第一項中「取締役（委員会設置会社にあっては、執行役）」とあるのは「役員（法人でない社団又は財団の代表者又は管理人を含む。）」と、「前条第一項の株主総会等の会日の二週間前」とあるのは「第百三十五条第一項の契約に係る契約書（以下この節において「移転契約書」という。）の作成日」と、「第百三十五条第一項の契約に係る契約書その他の」とあるのは「移転契約書その他の」と、同条第二項中「移転会社の株主又は保険契約者」とあるのは「移転対象契約者」と、新保険業法第二百七十二条の二十九において準用する新保険業法第百三十八条中「第百三十六条第一項の決議があった時」とあるのは「移転契約書を作成した時」と、新保険業法第三百三十三条第一項中「発起人、設立時取締役、設立時執行役、設立時監査役、取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役」とあるのは「発起人、役員（法人でない社団又は財団の代表者又は管理人を含む。）」とする。例文帳に追加

(7) When the Specified Insurer who continuously carries on the specified insurance business executes transfer of the insurance contract pursuant to the provision of Article 2, paragraph (1) or (4) of the Supplementary Provisions, such Specified Insurer shall be deemed as a Small Amount and Short Term Insurance Provider, the provisions of Part II, Chapter VII, Section 1 of the New Insurance Business Act (including the penal provisions pertaining thereto) shall be applied mutatis mutandis pursuant to Article 272-29 of the New Insurance Business Act. In this case, the term "Transferor Company and Transferee Company" in Article 136, paragraphs (1) and (3) of the New Insurance Business Act as applied mutatis mutandis in Article 272-29 shall be deemed to be replaced with "Transferee Company," the terms "The directors (or in a company with Committees, executive officers)" and "two weeks before of the date of Shareholders Meeting, etc. set forth in paragraph (1) of the preceding Article" in Article 136-2, paragraph (1) of the New Insurance Business Act as applied mutatis mutandis in Article 272-29 of the New Insurance Business Act shall be deemed to be replaced with "the officers (including representative persons or administrators of an association or foundation that is not a juridical person)" and "the date of preparation of the Transfer Agreement concluded under Article 135, paragraph (1) (hereinafter referred to as "Transfer Agreement" in this Section)," respectively; the term "the Transfer Agreement concluded under Article 135, paragraph (1) and other" shall be deemed to be replaced with "Transfer Agreement and other," the term "A shareholder or Policyholder of the Transferor Company" in paragraph (2) of the same Article shall be deemed to be replaced with "Affected Policyholders," the term "the time of the adoption of the resolution under Article 136, paragraph (1)" in Article 138 of the New Insurance Business Act as applied mutatis mutandis pursuant to Article 272-29 of the New Insurance Business Act shall be deemed to be replaced with "the time of the creation of Transfer Agreement," the term "the incorporator, the director at the incorporation, the executive officer at the incorporation, the company auditor at the incorporation, the director, the executive officer, the accounting advisor or the member who is supposed to carry out such duties and the company auditor" in Article 333, paragraph (1) in the New Insurance Business Act shall be deemed to be replaced with "the officer"; any technical change in interpretation required shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

７　第五項の規定により移行登記をした日前に引き受けた保険契約に係る業務及び財産の管理を行う移行法人は、少額短期保険業者とみなして、新保険業法第二百七十二条の二十二、第二百七十二条の二十三、第二百七十二条の二十五第一項、第二百七十二条の二十六及び第二百七十二条の二十七の規定（これらの規定に係る罰則を含む。）を適用する。この場合において、新保険業法第二百七十二条の二十六第一項中「次の各号」とあるのは「第一号及び第三号から第五号まで」と、「第二百七十二条第一項の登録を取り消す」とあるのは「業務の廃止を命ずる」と、同項第一号中「第二百七十二条の四第一項第一号から第四号まで、第七号、第八号」とあるのは「第二百七十二条の四第一項第八号」と、同項第三号中「小規模事業者でなくなったとき、その他法令」とあるのは「法令」と、同項第四号中「第二百七十二条の二第二項各号に掲げる書類」とあるのは「保険約款（これに相当するものを含む。）」と、同条第二項中「取締役、執行役、会計参与又は監査役」とあるのは「役員」と、「第二百七十二条の四第一項第十号イからヘまでのいずれかに該当することとなったとき、法令」とあるのは「法令」と、新保険業法第二百七十二条の二十七中「第二百七十二条第一項の登録を取り消す」とあるのは「業務の廃止を命ずる」と、新保険業法第三百三十三条第一項中「発起人、設立時取締役、設立時執行役、設立時監査役、取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役」とあるのは「役員」とするほか、必要な技術的読替えは、政令で定める。例文帳に追加

(7) The Transferred Juridical Person who manages the business and property pertaining to the insurance contract underwritten before the day of the Transfer Register pursuant to the provision of paragraph (5) shall be deemed as a Small Amount and Short Term Insurance Provider, and the provisions of Article 272-22, Article 272-23, Article 272-25, paragraph (1), Article 272-26, and Article 272-27 of the New Insurance Business Act (including the penal provisions pertaining thereto) shall be applied. In this case, the term "items listed in following" and the term "cancel registration set forth in Article 272, paragraph (1)" in Article 272-26, paragraph (1) of the New Insurance Business Act shall be deemed to be replaced with "items (i) and (iii) to (v)" and "order for abolishing of the business" respectively; the term "Article 272-4, paragraph (1), items (i) to (iv), items (vii) and (viii)" in item (i) of the same paragraph shall be deemed to be replaced with "Article 272-4, paragraph (1), item (viii)," the term "in the case where the Specified Insurer is no longer a small business, other laws and regulations" in item (iii) of the same paragraph shall be "laws and regulations," the term "documents included in each of the items in Article 272-2, paragraph (2)" in item (iv) of the same paragraph shall be deemed to be replaced with "insurance contract (including those relevant thereto)," the term "the director, executive officer, and accounting adviser or company auditor" and "laws and regulations in the case where it falls under any of the provisions in Article 272-4, paragraph (1), item (x), (a) to (f) inclusive" in paragraph (2) of the same Article shall be deemed to be replaced with "the officer" and "laws and regulations" respectively; the term "cancel registration set forth in Article 272, paragraph (1)" in Article 272-27 of the New Insurance Business Act shall be deemed to be replaced with "order for abolishing of the business," the term "the incorporator, the director at the incorporation, the executive officer at the incorporation, the company auditor at the incorporation, the director, the executive officer, the accounting advisor or the member who is supposed to carry out such duties and the auditor" in Article 333, paragraph (1) in the New Insurance Business Act shall be "the officer," and other necessary technical change in interpretation shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

第五十三条の四　附則第五十三条の二第一項の雇用保険率の変更があった場合において、平成十九年四月一日から始まる保険年度において石綿による健康被害の救済に関する法律（平成十八年法律第四号。以下この条において「石綿健康被害救済法」という。）第三十八条第一項において読み替えて準用する新徴収法第十九条第一項又は第二項の規定により申告書を提出し、石綿健康被害救済法第三十八条第一項において読み替えて準用する新徴収法第十九条第三項の規定により第一項一般拠出金を納付すべき事業主（変更日以後に石綿健康被害救済法第三十八条第一項において読み替えて準用する新徴収法第十九条第一項又は第二項の規定により申告書を提出し、石綿健康被害救済法第三十八条第一項において読み替えて準用する新徴収法第十九条第三項の規定により第一項一般拠出金を納付すべき事由が生じた事業主を除く。）に係る石綿健康被害救済法第三十八条第一項の規定の適用については、同項において読み替えて準用する新徴収法第十九条第一項中「保険年度ごとに、次に」とあるのは「次に」と、「その保険年度の初日（保険年度の中途に保険関係が消滅したものについては、」とあるのは「平成十九年四月一日から始まる保険年度の初日（その保険年度の中途に保険関係が消滅したものについては、その保険年度の初日及び」と、「五十日以内」とあるのは「五十日にその保険年度の初日から雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第五十三条の二第二項に規定する変更日（以下この条において「変更日」という。）の前日までの日数を加えた日数以内」と、「第十五条第一項第一号」とあるのは「第十五条第一項第一号及び第二号」と、「その保険年度の直前の保険年度」とあるのは「平成十九年四月一日から始まる保険年度の直前の保険年度」と、「労働者（」とあるのは「労働者（平成十九年四月一日から始まる」と、「保険関係が成立し、又は消滅したものについて」とあるのは「保険関係が消滅した場合であつて、当該保険関係が消滅した日から五十日にその保険年度の初日から変更日の前日までの日数を加えた日数以内に申告書を提出するとき」と、同条第二項中「五十日以内」とあるのは「五十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」と、「第十五条第一項第一号」とあるのは「第十五条第一項第一号及び第二号」と、同条第三項中「その保険年度の初日」とあるのは「平成十九年四月一日から始まる保険年度の初日」と、「五十日以内」とあるのは「五十日にその保険年度の初日から変更日の前日までの日数を加えた日数以内」と読み替えるものとする。例文帳に追加

Article 53-4 If the employment insurance rate has been modified pursuant to the provision of Article 53-2, paragraph (1) of the Supplementary Provisions, with regard to the application of Article 38, paragraph (1) of the Act on Asbestos Health Damage Relief (Act No. 4 of 2006; hereinafter referred to as the "Asbestos Health Damage Relief Act" in this Article) to the business operators who are required to submit the notification pursuant to Article 19, paragraph (1) or (2) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 38, paragraph (1) of the Asbestos Health Damage Relief Act and required to pay the paragraph (1) general contributions pursuant to Article 19, paragraph (3) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 38, paragraph (1) of the Asbestos Health Damage Relief Act during the insurance year starting on April 1, 2007 (excluding the business operators in respect of which the cause of the submission of the notification pursuant to Article 19, paragraph (1) or (2) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 38, paragraph (1) of the Asbestos Health Damage Relief Act and the payment of the paragraph (1) general contributions pursuant to Article 19, paragraph (3) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 38, paragraph (1) of the Asbestos Health Damage Relief Act occurs on and after the date of modification), the term "every insurance year the declaration form...the following" in Article 19, paragraph (1) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 38, paragraph (1) the Asbestos Health Damage Relief Act shall be deemed to be replaced with "the declaration form...the following", the term "the first day of such insurance year (or in case of extinction of the insurance relation in the midst of an insurance year" with "the first day of the insurance year starting on April 1, 2007 (or in case of extinction of the insurance relation in the midst of such insurance year, the first day of such insurance year", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification prescribed by Article 53-2, paragraph (2) of the Supplementary Provisions of the Act Revising a Portion of the Employment Insurance Act, etc. (Act No. 30 of 2007) (hereinafter referred to as the "date of modification" in this Article)", the term "Article 15, paragraph (1), item (i)" with "Article 15, paragraph (1), items (i) and (ii)", the term "the insurance year immediately preceding such insurance year" with "the insurance year immediately preceding the insurance year starting on April 1, 2007", the term "all workers employed during such insurance year (...the midst of an insurance year" with "all workers employed during such insurance year (...the midst of the insurance year starting on April 1, 2007", the term "in case of establishment or extinction of the insurance relation in the midst of an insurance year" with "in case of extinction of the insurance relation in the midst of an insurance year, and if the notification is to be submitted within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification inclusive from the day of extinction of such insurance relation,", and the term "within 50 days" in the same Article, paragraph (2) shall be deemed to be replaced with "within the number of days calculated by adding to 50 days the number of days from the first day of the insurance year starting on April 1, 2007 to the day preceding the date of modification", the term "Article 15, paragraph (1), item (i)" with "Article 15, paragraph (1), items (i) and (ii)", and the term "the first day of such insurance year" in the same Article, paragraph (3) shall be deemed to be replaced with "the first day of the insurance year starting on April 1, 2007", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification".  - 日本法令外国語訳データベースシステム

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

１２　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された同項に規定する課税済留保金額（同条第二項及び第三項の規定により当該課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該課税済留保金額のうちに法第六十六条の七第一項の規定により当該内国法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているとき、又は法第六十八条の九十一第一項の規定により当該内国法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該内国法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該内国法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額は、当該事業年度終了の日において減額されたものとみなす。この場合において、同法第六十九条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の十八第十二項（特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等）の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」として、同項の規定を適用する。例文帳に追加

(12) In the case where there is any taxed amount of retained income prescribed in Article 66-8(1) of the Act (including the amount deemed to be the taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8(1) of the Act, pursuant to the provisions of the said paragraph, in the business year of the domestic corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said domestic corporation, when the said taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, or that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income shall be deemed to have been reduced on the final day of the relevant business year. In this case, the provisions of Article 69(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-18(12) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation; or" the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the said Act, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)."  - 日本法令外国語訳データベースシステム

１２　法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等又は当該連結法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該連結法人の連結事業年度において同項の規定により当該連結法人の当該連結事業年度の連結所得の金額の計算上損金の額に算入された同項に規定する個別課税済留保金額（同条第二項及び第三項の規定により当該個別課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該個別課税済留保金額のうちに法第六十八条の九十一第一項の規定により当該連結法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているとき、又は法第六十六条の七第一項の規定により当該連結法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該連結法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該連結法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額は、当該連結事業年度終了の日において減額されたものとみなす。この場合において、同法第八十一条の十五第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の百十八第十二項（特定外国子会社等の個別課税対象留保金額に係る外国法人税額の計算等）の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」として、同項の規定を適用する。例文帳に追加

(12) In the case where there is any individually taxed amount of retained income prescribed in Article 68-92(1) of the Act (including the amount deemed to be the individually taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92(1) of the Act, pursuant to the provisions of the said paragraph, in the consolidated business year of the consolidated corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said consolidated corporation, when the said individually taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, or that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said taxable retained income shall be deemed to have been reduced on the final day of the relevant consolidated business year. In this case, the provisions of Article 81-15(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-118(12) (Calculation, etc. of Foreign Corporation Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, or;" the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the said Act, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 69(1) to (3)."  - 日本法令外国語訳データベースシステム