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適用日の部分一致の例文一覧と使い方

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例文

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(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「平成十九年四月一から始まる保険年度の初(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、その保険年度の初及び」と、「五十以内」とあるのは「五十にその保険年度の初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(以下この条において「変更」という。)の前までの数を加えた数以内」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から五十にその保険年度の初から変更の前までの数を加えた数以内に申告書を提出するとき」と、同条第二項中「五十以内」とあるのは「五十に平成十九年四月一から始まる保険年度の初から変更の前までの数を加えた数以内」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」とあるのは「平成十九年四月一から始まる保険年度の初」と、「五十以内」とあるのは「五十にその保険年度の初から変更の前までの数を加えた数以内」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

3 前二項に規定するもののほか、この法律の施行の前に旧法第六条第一項第二号に規定する職に在った者についての新法第五条の規定の適用については、当該職に在った期間及びこの法律の施行のから平成二十年三月三十一までの間におけるこれに相当する職に在った期間(以下この項において「経過在職期間」という。)は、司法修習生となる資格を得た後に同条第一号に規定する職に在った期間、司法修習生となる資格を得た後に同条第二号に規定する職務に従事した期間又は検察庁法第十八条第三項に規定する考試を経た後に新法第五条第三号に規定する職に在った期間(同条第四号において通算する場合におけるこれらの期間を含む。以下この項において「在職等期間」という。)に通算することができる。この場合において、当該経過在職期間は、その通算に係る在職等期間とみなして新法の規定を適用する。例文帳に追加

(3) In addition to the provisions of the preceding two paragraphs, regarding the application of the provisions of Article 5 of the New Act to a person who, prior to the effective date of this Act, served in a position as set forth in item (ii), paragraph (1) of Article 6 of the Old Act, the period of time he/she serves in such a position and the period of time between the effective date of this Act and March 31, 2008 during which he/she serves in a corresponding position (hereinafter referred to in this paragraph as the "Transitional Tenure Period") may be added to the following: the period of time he/she serves in a position stipulated in item (i) of said Article after acquiring the qualification to become a legal apprentice; the period of time he/she works at a job stipulated in item (ii) of said Article after acquiring the qualification to become a legal apprentice; and the period of time he/she serves in a position stipulated in item (iii) of Article 5 of the New Act after passing the examination set forth in paragraph (3) of Article 18 of the Public Prosecutor's Office Act (includes the period of time that may be added pursuant to item (iv) of said Article; hereinafter, referred to in this paragraph as the "Tenure, etc. Period"). In such case, the relevant transitional Tenure Period shall be deemed to be included in the Tenure, etc. Period and the provisions of the New Act shall be applied.  - 日本法令外国語訳データベースシステム

2 平成六年九月中に支給する雇労働求職者給付金に関する新雇用保険法第四十八条の規定の適用については、同年七月中のについて第二条の規定による改正前の労働保険の保険料の徴収等に関する法律の規定により納付された印紙保険料は、同条の規定による改正後の労働保険の保険料の徴収等に関する法律の規定により納付された印紙保険料とみなし、旧雇用保険法第四十八条第一号に規定する第一級印紙保険料(以下「旧第一級印紙保険料」という。)のうち同年八月中のについて納付された新雇用保険料第四十八条第一号に規定する第一級印紙保険料(以下「新第一級印紙保険料」という。)の納付数(その納付数が同年七月中のについて納付された旧第一級印紙保険料の納付数を超えるときは、当該旧第一級印紙保険料の納付数)に相当する納付数分については当該納付数分の新第一級印紙保険料と、残余の納付数分については当該納付数分の新雇用保険法第四十八条第二号イに規定する第二級印紙保険料と、旧雇用保険法第四十八条第二号イに規定する第二級印紙保険料、旧雇用保険法第四十八条第二号ロに規定する第三級印紙保険料及び旧雇用保険法第四十八条第二号ハに規定する第四級印紙保険料については新雇用保険法第四十八条第二号ロに規定する第三級印紙保険料とみなす。例文帳に追加

(2) With regard to the application of the provision of Article 48 of the New Employment Insurance Act to the benefit for daily work job applicant paid during September 1994, the stamp insurance premiums paid in respect of any day during July of the same year pursuant to the provisions of the Act on Collection, etc. of Insurance Premiums of Labor Insurance prior to revision by Article 2 shall be deemed as the stamp insurance premiums paid pursuant to the provisions of the Act on Collection, etc. of Insurance Premiums of Labor Insurance as revised by the same Article, and the portion of the Level I stamp insurance premiums prescribed by Article 48, item (i) of the Old Employment Insurance Act (hereinafter referred to as the "old Level I stamp insurance premiums") corresponding to the number of days for which the payment of the Level I stamp insurance premiums prescribed by Article 48, item (i) of the New Employment Insurance Act (hereinafter referred to as the "new Level I stamp insurance premiums") is made in respect of any day during August of the same year (or, if such number of days for which the payment is made exceeds the number of days for which the payment of the old Level I stamp insurance premiums is made in respect of any day during July of the same year, the number of days for which the payment of such old Level I stamp insurance premiums is made) shall be deemed as the new Level I stamp insurance premiums for such number of days for which such payment is made, the portion corresponding to the remaining number of days shall be deemed as the Level II stamp insurance premiums prescribed by Article 48, item (ii)(a) of the New Employment Insurance Act for such number of days, and the Level II stamp insurance premiums prescribed by Article 48, item (ii)(a) of the Old Employment Insurance Act, the Level III stamp insurance premiums prescribed by Article 48, item (ii)(b) of the Old Employment Insurance Act and the Level IV stamp insurance premiums prescribed by Article 48, item (ii)(c) of the Old Employment Insurance Act shall be deemed as the Level III stamp insurance premiums prescribed by Article 48, item (ii)(b) of the New Employment Insurance Act.  - 日本法令外国語訳データベースシステム

1この協定の適用上、「一方の締約者の居住者」とは、次の者をいう。(a)香港特別行政区については(i)香港特別行政区内に通常居住する個人(当該個人が、香港特別行政区内に実質的に所在し、又は恒久的住居若しくは常用の住居を有し、かつ、香港特別行政区に人的及び経済的関係を有する場合に限る。)(ii)香港特別行政区内に一賦課年度中に百八十を超えて滞在し、又は連続する二賦課年度において三百を超えて滞在する個人(当該個人が、香港特別行政区に人的及び経済的関係を有する場合に限る。)(iii)香港特別行政区内に事業の管理及び支配の主たる場所を有する法人(iv)香港特別行政区内に事業の管理及び支配の主たる場所を有するその他の者(b)本国については、本国の法令の下において、住所、居所、本店又は主たる事務所の所在地その他これらに類する基準により本国において課税を受けるべきものとされる者(本国内に源泉のある所得のみについて本国において租税を課される者を除く。)(c)一方の締約者の政府及び一方の締約者の地方政府又は地方公共団体例文帳に追加

1. For the purposes of this Agreement, the termresident of a Contracting Partymeans: (a) in the case of the Hong Kong Special Administrative Region: (i) any individual who ordinarily resides in the Hong Kong Special Administrative Region, provided that the individual has a substantial presence, permanent home or habitual abode in the Hong Kong Special Administrative Region, and that he has personal and economic relations with the Hong Kong Special Administrative Region; (ii) any individual who stays in the Hong Kong Special Administrative Region for more than 180 days during a year of assessment or for more than 300 days in two consecutive years of assessment one of which is the relevant year of assessment, provided that he has personal and economic relations with the Hong Kong Special Administrative Region; (iii) a company having a primary place of management and control in the Hong Kong Special Administrative Region; and (iv) any other person having a primary place of management and control in the Hong Kong Special Administrative Region; (b) in the case of Japan, any person who, under the laws of Japan, is liable to tax therein by reason of his domicile, residence, place of head or main office or any other criterion of a similar nature, except any person who is liable to tax in Japan in respect only of income from sources in Japan; and (c) the Government of a Contracting Party or apolitical subdivision or local authority thereof.  - 財務省

例文

2この条約は、次のものについて適用する。(a)本国については、(i)源泉徴収される租税に関しては、この条約が効力を生ずる年の翌年の一月一以後に租税を課される額(ii)源泉徴収されない所得に対する租税に関しては、この条約が効力を生ずる年の翌年の一月一以後に開始する各課税年度の所得(iii)その他の租税に関しては、この条約が効力を生ずる年の翌年の一月一以後に開始する各課税年度の租税(b)オランダについては、(i)源泉徴収される租税に関しては、この条約が効力を生ずる年の翌年の一月一以後に租税を課される額(ii)源泉徴収されない所得に対する租税に関しては、この条約が効力を生ずる年の翌年の一月一以後に開始する各課税年度及び課税期間の所得(iii)その他の租税に関しては、この条約が効力を生ずる年の翌年の一月一以後に開始する各課税年度及び課税期間の租税例文帳に追加

2. This Convention shall be applicable: a) in the case of Japan: (i) with respect to taxes withheld at source, for amounts taxable on or after 1 January in the calendar year next following that in which the Convention enters into force; (ii) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1 January in the calendar year next following that in which the Convention enters into force; and (iii) with respect to other taxes, as regards taxes for any taxable year beginning on or after 1 January in the calendar year next following that in which the Convention enters into force; and b) in the case of the Netherlands: (i) with respect to taxes withheld at source, for amounts taxable on or after 1 January in the calendar year next following that in which the Convention enters into force; (ii) with respect to taxes on income which are not withheld at source, as regards income for any taxable year and period beginning on or after 1 January in the calendar year next following that in which the Convention enters into force; and (iii) with respect to other taxes, as regards taxes for any taxable year and period beginning on or after 1 January in the calendar year next following that in which the Convention enters into force. - 財務省


例文

2 内国法人が各事業年度(連結事業年度に該当する期間を除く。)において当該内国法人に係る第六十六条の六第一項に規定する特定外国子会社等の同項に規定する課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた事業年度終了の後に開始する各連結事業年度の期間において当該特定外国子会社等の所得に対して外国法人税が課されるときは、当該特定外国子会社等の当該課税対象留保金額は前項に規定する特定外国子会社等の個別課税対象留保金額と、同条第一項に規定する特定外国子会社等の所得に対して課される当該外国法人税の額は前項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とそれぞれみなして、同項の規定を適用する。例文帳に追加

(2) Where a domestic corporation is, in each business year (excluding a period that is included in a consolidated business year), subject to the provision of paragraph (1) of Article 66-6 with respect to the amount equivalent to the taxable retained income prescribed in the said paragraph of a specified foreign subsidiary company, etc. prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign subsidiary company, etc. during the period of each consolidated business year beginning after the last day of the business year during which the said domestic corporation has been subject to the said provision, the said taxable retained income of the said specified foreign subsidiary company, etc. shall be deemed to be the individually taxable retained income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto.  - 日本法令外国語訳データベースシステム

2 特殊関係株主等である内国法人が各事業年度(連結事業年度に該当する期間を除く。)において当該内国法人に係る第六十六条の九の六第一項に規定する特定外国法人の同項に規定する課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた事業年度終了の後に開始する各連結事業年度の期間において当該特定外国法人の所得に対して外国法人税が課されるときは、当該特定外国法人の当該課税対象留保金額は前項に規定する特定外国法人の個別課税対象留保金額と、同条第一項に規定する特定外国法人の所得に対して課される当該外国法人税の額は前項に規定する特定外国法人の所得に対して課される外国法人税の額とそれぞれみなして、同項の規定を適用する。例文帳に追加

(2) Where a domestic corporation that is a specially-related shareholder, etc. is, in each business year (excluding a period that is included in a consolidated business year), subject to the provision of paragraph (1) of Article 66-9-6 with respect to the amount equivalent to the taxable retained income prescribed in the said paragraph of a specified foreign corporation prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign corporation during the period of each consolidated business year beginning after the last day of the business year during which the said domestic corporation has been subject to the said provision, the said taxable retained income of the said specified foreign corporation shall be deemed to be the individually taxable retained income of a specified foreign corporation prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto.  - 日本法令外国語訳データベースシステム

第百六十一条 施行前にされた国等の事務に係る処分であって、当該処分をした行政庁(以下この条において「処分庁」という。)に施行前に行政不服審査法に規定する上級行政庁(以下この条において「上級行政庁」という。)があったものについての同法による不服申立てについては、施行以後においても、当該処分庁に引き続き上級行政庁があるものとみなして、行政不服審査法の規定を適用する。この場合において、当該処分庁の上級行政庁とみなされる行政庁は、施行前に当該処分庁の上級行政庁であった行政庁とする。例文帳に追加

Article 161 (1) Any appeal under the Administrative Appeal Act concerning a disposition pertaining to affairs of the national government, etc. which has been made before the implementation date by an administrative agency (hereinafter in this Article referred to as a "disposing agency") with its higher agency defined in the Administrative Appeal Act (hereinafter in this Article referred to as a "higher government agency") before the implementation date, shall be subject to the application of the Administrative Appeal Act by regarding that such disposing agency shall continue to have such higher administrative agency on and after the implementation date. In this case, an administrative agency to be regarded as the higher government agency of such disposing agency shall be the administrative agency which has been the higher government agency of such disposing agency before the implementation date.  - 日本法令外国語訳データベースシステム

2 新保険業法第九十七条の二第三項の規定は、この法律の施行の際現に同一人に対する同項に規定する資産の運用の額が合算して同項の規定により計算した額を超えている保険会社及び当該保険会社の子会社等(同項に規定する子会社等をいう。以下この項において同じ。)又は当該保険会社の子会社等の当該同一人に対する当該資産の運用については、当該保険会社が施行から起算して三月を経過するまでにその旨を金融再生委員会に届け出たときは、施行から起算して一年を経過するまでの間は、適用しない。例文帳に追加

(2) The provision of Article 97-2, paragraph (3) of the Current Insurance Business Act shall not apply, for a period of one year counting from the Effective Date, to an Insurance Company and the Subsidiary Companies, etc. (referring to Subsidiary Companies, etc. as defined in that paragraph; hereinafter the same shall apply in this paragraph) of the Insurance Company that invest, at the time when this Act enters into force, the assets prescribed in that paragraph on behalf of one single person in a total amount that exceeds the amount calculated pursuant to the provision of that paragraph, or to the investment of such assets by the Subsidiary Companies, etc. of the Insurance Company on behalf of that one single person, provided that the Insurance Company notify thereof to the Financial Reconstruction Commission within three months from the Effective Date.  - 日本法令外国語訳データベースシステム

例文

2 新保険業法第六条第一項の規定は、特定保険業者から保険契約の移転を受け、又は保険契約を承継することを約する新保険業法第三条第一項の免許の申請者(施行から起算して二年を経過するまでの間に附則第四条第七項、第八項、第十一項又は第十二項の規定による当該保険契約の移転又は承継の認可の申請及び当該免許の申請を行う者であって、当該免許の申請のときに資本金の額又は基金の総額が五億円を上回り、新保険業法第六条第一項の政令で定める額に満たない者に限る。)については、施行から起算して五年を経過するまでの間は、適用しない。例文帳に追加

(2) The provisions of Article 6, paragraph (1) of the Current Insurance Business Act shall not apply to a license applicant as set forth in Article 3, paragraph (1) of the Current Insurance Business Act who has committed that he/she will receive the transfer of insurance contracts from a Specified Insurer or succeed to insurance contracts from a Specified Insurer (limited to persons who have made an application for approval of the transfer or succession of that insurance contract pursuant to the provisions of Article 4, paragraphs (7), (8), (11) and (12) of the Supplementary Provisions until the date two years after the Effective Date, and to persons whose capital amount at the time of the application for that license exceeds five hundred million yen and is less than the amount specified by a Cabinet Order as set forth in Article 6, paragraph (1) of the Current Insurance Business Law) for a period of five years counting from the Effective Date.  - 日本法令外国語訳データベースシステム

例文

二 その者の属する国又はその者が住所若しくは居所(法人にあっては、営業所)を有する国が、千九百七十二年十一月十及び千九百七十八年十月二十三にジュネーヴで改正された千九百六十一年十二月二の植物の新品種の保護に関する国際条約を締結している国(同条約第三十四条(2)の規定により本国がその国との関係において同条約を適用することとされている国を含む。以下「同盟国」という。)であり、かつ、その者の出願品種につき品種の育成に関する保護を認める場合(前号に掲げる場合を除く。)例文帳に追加

(ii) where the state to which the person belongs or the state in which the person has domicile or residence (in the case of a juridical person, its business office) is a State party to the International Convention for the Protection of New Varieties of Plants of December 2, 1961, as amended at Geneva on November 10, 1972 and on October 23, 1978 (including States in relation with which Japan is to apply the said Convention pursuant to the provision of Article 34 (2) of the said Convention; hereinafter referred to as "Member State") and if the said state provides protection for the plant genus or species to which the person's applied variety belongs (except for the case prescribed in the preceding item).  - 日本法令外国語訳データベースシステム

3 前項の規定は、雇用保険法第五十三条第一項の規定による申出をした者であつて、同項第二号に規定する基礎期間の最後の月(以下この項において「最終月」という。)が次の表の上欄に掲げる月又は昭和五十九年十二月であるものに対して支給する雇労働求職者給付金に関する新雇用保険法第五十四条第二号の規定の適用について準用する。この場合において、最終月が同欄に掲げる月である者に関しては、前項中「同年七月中」とあるのは「雇用保険法第五十三条第一項第二号に規定する基礎期間のうち同年七月三十一までの期間内」と、「納付数(その納付数」とあるのは同表上欄に掲げる最終月の区分に応じ同表下欄に掲げる字句に読み替えるものとする。例文帳に追加

(3) The provision of the preceding paragraph shall apply mutatis mutandis to the application of the provision of Article 54, item (ii) of the New Employment Insurance Act to the benefit for daily work job applicant paid to a person who has filed the application pursuant to the provision of Article 53, paragraph (1) of the Employment Insurance Act and whose last month of the basic period listed in item (ii) of the same paragraph (hereinafter referred to as the "last month" in this paragraph) is any of the months listed in the left column in the following table or December 1984. In this case, with respect to a person whose last month is any of the months listed in the same column, the term "during July of the same year" shall be deemed as replaced with "during the period on or before July 31 of the same year, among the basic period prescribed by Article 53, paragraph (1), item (ii) of the Employment Insurance Act", and the term "the number of days...(or, if such number of days" with the term listed in the right column in the same table, according to the classification of the last month listed in the left column thereof.  - 日本法令外国語訳データベースシステム

2(f)又は3の規定の適用については、次に定めるところによる。(a)源泉徴収による課税については、一方の締約国の居住者は、その所得の支払が行われる(配当については、当該配当の支払を受ける者が特定される)に先立つ十二箇月の期間を通じて2(f)又は3に規定する要件を満たしているときは、当該支払が行われる課税年度について当該要件を満たすものとする。(b)その他のすべての場合については、一方の締約国の居住者は、その所得の支払が行われる課税年度の総数の半数以上のにおいて2(f)又は3に規定する要件を満たしているときは、当該支払が行われる課税年度について当該要件を満たすものとする。例文帳に追加

Where the provisions of subparagraph (f) of paragraph 2 or paragraph 3 apply: (a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph or paragraph for the taxable year in which the payment of an item of income is made if such resident satisfies those conditions during the twelve month period preceding the date of the payment or, in case of dividends, the date on which entitlement to the dividends is determined; (b) in all other cases, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph or paragraph for the taxable year in which the payment is made if such resident satisfies those conditions on at least half the days of the taxable year.  - 財務省

2(f)若しくは(g)又は3の規定の適用については、次に定めるところによる。(a)源泉徴収による課税については、一方の締約国の居住者は、その所得、利得又は収益の支払が行われる(配当については、当該配当の支払を受ける者が特定される)に先立つ十二箇月の期間を通じて2(f)若しくは(g)又は3に規定する要件を満たしているときに、当該支払が行われる課税年度又は賦課年度について当該要件を満たすものとする。(b)その他のすべての場合については、一方の締約国の居住者は、その所得、利得又は収益の支払が行われる課税年度又は賦課年度の総数の半数以上のにおいて2(f)若しくは(g)又は3に規定する要件を満たしているときに、当該支払が行われる課税年度又は賦課年度について当該要件を満たすものとする。例文帳に追加

Where the provisions of subparagraphs (f) or (g) of paragraph 2 or the provisions of paragraph 3 of this Article apply: (a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in the relevant subparagraph or paragraph for the taxable year or chargeable period in which the payment is made if such resident satisfies those conditions during the twelve month period preceding the date of payment of an item of income, profit or gain (or, in the case of dividends, the date on which entitlement to the dividends is determined); (b) for all other cases, a resident of a Contracting State shall be considered to satisfy the conditions described in subparagraphs (f) or (g) of paragraph 2 or in paragraph 3 of this Article for the taxable year or chargeable period in which the payment is made if such resident satisfies those conditions on at least half the days of the taxable year or chargeable period.  - 財務省

4 2(e)又は3の規定の適用については、次に定めるところによる。(a)源泉徴収による課税については、一方の締約国の居住者は、その所得の支払が行われる(配当については、当該配当の支払を受ける者が特定される)に先立つ十二箇月の期間を通じて2(a)又は3に規定する要件を満たしているときは、当該支払が行われる課税年度について当該要件を満たすものとする。(b)その他のすべての場合については、一方の締約国の居住者は、その所得が取得される課税年度の総数の半数以上のにおいて2(e)又は3に規定する要件を満たしているときは、当該課税年度について当該要件を満たすものとする。例文帳に追加

4. Where the provisions of subparagraph e) of paragraph 2 or paragraph 3 apply: a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph or paragraph for the taxable year in which the payment of an item of income is made if such resident satisfies those conditions during the twelve month period preceding the date of the payment or, in the case of dividends, the date on which entitlement to the dividends is determined; and b) for all other cases, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph or paragraph for the taxable year in which the item of income is derived if such resident satisfies those conditions on at least half the days of the taxable year. - 財務省

本法の適用上,優先権主張との関係での「先の商標」とは,次のものを意味する。先の出願を有する場合における,次の登録商標,国内商標,国際商標,共同体商標,理事会規則第34条の意味で,(a)1及び2に掲げる先の商標からの優先性の有効な主張を有する共同体商標。当該先の商標がその所有者によって放棄されたか又はその他の理由により効力を失った場合を含む。(a)及び(b)についての登録出願がなされた商標。かかる商標が登録された場合に限る。保護開始が後続商標の出願より前である周知商標。その保護が後続商標の出願現在未だ存続している場合に限る。例文帳に追加

For the purposes of this Act, an "earlier trade mark", having regard to the claimed right of priority means a registered trade mark, if it has an earlier date of application, meaning national trade mark, international trade mark, Community trade mark; a Community trade mark, which has a valid claim to seniority from an earlier trade mark mentioned in letter point 1 and 2 within the meaning of Article 34 of the Council Regulation, even if such an earlier trade mark was surrendered by its proprietor or when such an earlier trade mark ceased to exist; a trade mark in respect of which an application for registration has been made pursuant to letters and b), if such a trade mark is registered; a well known trade mark, the protection of which is dated before the date of application for a subsequent trade mark, if such protection persists to the date of application for the subsequent trade mark.  - 特許庁

(3) 特許出願がされた時点で(2)(a)(ii)の条件が満たされていない場合は, (a)(i) 宣言された優先,若しくは (ii) 宣言された優先が存在しない場合は,当該出願の出願, から16月, (b) 出願人からの請求に基づいて登録官が当該出願を第27条(1)適用上の所定の期間の終了前に公開する場合は,当該請求の,又は (c) 登録官が第108条(4)に従って同条(1)に基づいて情報及び書類の閲覧を求める請求を何人からか受領した旨の通知を出願人に送付した場合は,登録官が当該請求の受領に係る通知を出願人に送付した後1月の終了時, の何れか最も早く到来するときまでに,当該条件が満たされなければならない。例文帳に追加

(3) Where the condition of sub-paragraph (2)(a)(ii) is not satisfied at the time the application for a patent is filed, it shall be satisfied -- (a) within 16 months from -- (i) the declared priority date; or (ii) the date of filing the application where there is no declared priority date; (b) where, on a request made by the applicant, the Registrar publishes the application before the end of the period prescribed for the purposes of section 27(1), before the date of the request; or (c) where the Registrar sends notification to the applicant that, in accordance with section 108(4), he has received a request by any person for information and inspection of documents under subsection (1) of that section, before the end of one month after his sending to the applicant notification of his receipt of the request, whichever is the earliest. - 特許庁

何人かが条約国又は国家群,国家同盟又は政府間機関の構成国である条約国において商標の登録出願をし,かつ,その者又はその者の法律上の代表者若しくは譲受人が,当該条約国又は国家群,国家同盟又は政府間機関の構成国である条約国における出願の後6月以内にインドにおける商標の登録出願をした場合において,その商標が本法により登録を受けたときは,その商標については,当該条約国又は国家群,国家同盟又は政府間機関の構成国である条約国における出願をもって登録されるものとし,かつ,本法の適用上,そのを登録とみなす。例文帳に追加

Where a person has made an application for the registration of a trade mark in a convention country or country which is a member of a group of countries or union of countries or Inter-Governmental Organization and that person, or his legal representative or assignee, makes an application for the registration of the trade mark in India within six months after the date on which the application was made in the convention country or country which is a member of a group of countries or union of countries or Inter-Governmental Organization, the trade mark shall, if registered under this Act, be registered as of the date on which the application was made in the convention country or country which is a member of a group of countries or union of countries or Inter-Governmental Organization and that date shall be deemed for the purposes of this Act to be the date of registration.  - 特許庁

(2) 出願人は,特許付与に関する特許庁の通知が第38条(1)に基づいて公告されるまで,特許出願の範囲を超えることなく,当該出願を2以上の出願に分割することができ,この場合は,その各々について,元の出願の出願及び優先が維持される。本条,第27条,第28条(1),(5)及び(6),第30条,第31条並びに第32条の要件を各分割出願に適用する。出願人が,出願の分割に関する請求を特許庁が受領したから3月以内に分割特許出願に関して必要な書類及び資料を提出しなかった場合,又は国の手数料を納付しなかった場合は,分割出願は取り下げられたものとみなす。例文帳に追加

(2) Until the date when the notification of the Patent Office regarding the grant of patent is published, the applicant, in accordance with Section 38, Paragraph one of this Law, without exceeding the extent of the patent application, may divide it in two or more applications, maintaining the filing and priority date of the initial application for each of them. The requirements of this Section, Section 27, Section 28, Paragraphs one, five and six, Sections 30, 31 and 32 shall be applied to each divisional application. If the applicant fails to submit the necessary documents and materials which relate to the divisional patent application or to pay the State fee within a time period of three months from the date of the receipt of the request regarding the division of the application by the Patent Office, the divisional application shall be deemed to have been withdrawn. - 特許庁

(2) 特許出願は,第 34条(3)1.及び 2.にいう書類が受領され,かつ,それらが外見上,発明の説明を構成すると思われる陳述を含んでいる場合は,第 34条(3)4.にいう書類が,2.特許情報センターが連邦法律官報における連邦法務省の公示によって当該目的で指定されているときは,その情報センターにおいて,受領されたとする。書類がドイツ語で作成されていない場合は,この規定は,ドイツ語翻訳文が(1)第 1文にいう期限内に特許庁によって受領された場合にのみ適用される。当該翻訳文が提出されないときは,その出願はされなかったとみなされる。出願人が(1)第 2文に従って,提出するよう求められた後に遺漏した図面を提出したときは,特許庁におけるその図面の受領が出願を構成する。提出がされなかったときは,その図面への言及はされていないものとみなされる。例文帳に追加

(2) The filing date of a patent application shall be the date on which the documents referred to in Section 34(3), nos. 1 and 2, have been received and, if they contain any statements that would appear to constitute a description, the date on which documents referred to in Section 34(3), no. 4, have been received 1. at the Patent Office; or 2. at a Patent Information Center if said Center has been designated for said purpose in an announcement by the Federal Ministry of Justice in the Federal Law Gazette [Bundesgesetzblatt]. Should the documents not be drafted in German, this shall apply only if a German translation is received by the Patent Office within the time limit referred to in the first sentence of subsection (1); if no such translation is filed, the application shall be deemed not to have been filed. If the applicant files the omitted drawings after having been invited to do so in accordance with the second sentence of subsection (1), the date of receipt of the drawings at the Patent Office shall constitute the filing date; if such is not done, any reference to the drawings shall be deemed not to have been made.  - 特許庁

本国の被用者年金制度の下での障害給付及び遺族給付(本国の被用者年金制度における保険期間が本国の法令上定められた期間に満たない場合に支給されるものであって、支給される当該給付の額が当該定められた期間に基づいて計算されるものに限る。)に関しては、当該給付を受けるための要件が第十三条1又は前条1の規定の適用により満たされる場合には、支給される当該給付の額は、4に規定する理論的加入期間に対する本国の被用者年金制度における保険期間の比率に基づいて計算する。例文帳に追加

3. With regard to disability benefits and survivors' benefits under the Japanese pension systems for employees, insofar as the amount of those benefits to be granted is calculated on the basis of the specified period determined by the legislation of Japan when the periods of coverage under those systems are less than that specified period, if the requirements for receiving such benefits are fulfilled by virtue of paragraph 1 of Article 13 or paragraph 1 of Article 14, the amount to be granted shall be calculated according to the proportion of the periods of coverage under the Japanese pension systems for employees to the theoretical period of coverage referred to in paragraph 4 of this Article. - 厚生労働省

本国の被用者年金制度の下での障害給付及び遺族給付(当該制度における保険期間が本国の法令上定められた期間に満たない場合に支給されるものであって、支給される当該給付の額が当該定められた期間に基づいて計算されるものに限る。)に関しては、当該給付を受けるための要件が第十四条1又は前条1の規定の適用により満たされる場合には、支給される当該給付の額は、本国の被用者年金制度における保険期間及びアイルランドの法令による保険期間を合算した期間に対する当該本国の被用者年金制度における保険期間の比率に基づいて計算する。例文帳に追加

3. With regard to disability benefits and survivors' benefits under the Japanese pension systems for employees, insofar as the amount of those benefits to be granted is calculated on the basis of the specified period determined by the legislation of Japan when the periods of coverage under those systems are less than that specified period, if the requirements for receiving such benefits are fulfilled by virtue of paragraph 1 of Article 14 or paragraph 1 of Article 15, the amount to be granted shall be calculated according to the proportion of the periods of coverage under the Japanese pension systems for employees to the sum of the periods of coverage and the periods of coverage under the legislation of Ireland. - 厚生労働省

本国の被用者年金制度の下での障害給付及び遺族給付(当該制度における保険期間が本国の法令上定められた期間に満たない場合に支給されるものであって、支給される当該給付の額が当該定められた期間に基づいて計算されるものに限る。)に関しては、当該給付を受けるための要件が第十七条1又は前条1の規定の適用により満たされる場合には、支給される当該給付の額は、本国の被用者年金制度における保険期間及びオランダの法令による保険期間を合算した期間に対する当該本国の被用者年金制度における保険期間の比率に基づいて計算する。例文帳に追加

3. With regard to disability benefits and survivors' benefits under the Japanese pension systems for employees, insofar as the amount of those benefits to be granted is calculated on the basis of the specified period determined by the legislation of Japan when the periods of coverage under those systems are less than that specified period, if the requirements for receiving such benefits are fulfilled by virtue of paragraph 1 of Article 17 or paragraph 1 of Article 18, the amount to be granted shall be calculated according to the proportion of the periods of coverage under the Japanese pension systems for employees to the sum of the periods of coverage and the periods of coverage under the legislation of the Netherlands. - 厚生労働省

東京都を除く9県の災害救助法適用地域に所在する事業所の事業主、当該地域の事業所等と一定規模以上の経済的関係を有する事業所の事業主、さらにその事業所と一定規模以上の経済的関係を有する事業所の事業主(2次下請け等)を対象に、以下の特例を実施(平成23年5月2)①助成金の支給限度数について、特例の支給対象期間(1年間)については、それまでの支給限度数にかかわらず、最大300の利用を可能とする②被保険者として継続して雇用された期間が6か月未満の労働者も雇用調整助成金の対象とする暫定措置の延長例文帳に追加

Implementing the special provisions for the companies located in the areas covered by the Disaster Relief Act in 9 prefectures except for Tokyo, companies having more than a certain scale of economic relationships with the companies located in the above-mentioned areas, and the companies having a certain level of economic relationships with the above-mentioned companies (second subcontractors) as follows (May 2, 2011): 1) To make it possible for the companies to receive 300 days of subsidy payments at maximum during the period in which the subsidies are provided under the special provisions (1 year), regardless of the maximum number of days for which subsidies had been paid for the companies in the past 2) To extend provisional measures that makes workers eligible for the Employment Adjustment Subsidies who were insured and employed for a period of less than six months - 厚生労働省

3 第一項の規定により保護観察を一時的に解除されている保護観察処分少年に対する第五十条及び第六十三条の規定の適用については、第五十条中「以下「一般遵守事項」という」とあるのは「第二号ロ及び第三号に掲げる事項を除く」と、同条第二号中「守り、保護観察官及び保護司による指導監督を誠実に受ける」とあるのは「守る」と、同条第五号中「転居又は七以上の旅行」とあるのは「転居」と、第六十三条第二項第二号中「遵守事項」とあるのは「第七十条第三項の規定により読み替えて適用される第五十条に掲げる事項」とする。例文帳に追加

(3) With respect to the application of the provisions of Article 50 and Article 63 for the juvenile under probation for whom probation is temporarily suspended pursuant to the provision of paragraph (1), the term "hereinafter referred to as "general conditions" in Article 50 shall be deemed to be replaced with "excluding matters listed in item (ii)(b) and item (iii)", and the term "observe the following matters and undergo the instruction and supervision of probation officers and volunteer probation officers sincerely" in item (ii) of said Article shall be deemed to be replaced with "observe the following matters", and the term "change the residence or travel for more than seven days" in item (v) of said Article shall be deemed to be replaced with "change the residence", and the term "the conditions" in item (ii) of paragraph (2) of Article 63 shall be deemed to be replaced with "matters listed in Article 50 as applied by being deemed to be replaced pursuant to the provision of paragraph (3) of Article 70".  - 日本法令外国語訳データベースシステム

3 刑法第二十五条の二第二項の規定により保護観察を仮に解除されている保護観察付執行猶予者に対する第五十条及び第六十三条の規定の適用については、第五十条中「以下「一般遵守事項」という」とあるのは「第二号ロ及び第三号に掲げる事項を除く」と、同条第二号中「守り、保護観察官及び保護司による指導監督を誠実に受ける」とあるのは「守る」と、同条第五号中「転居又は七以上の旅行」とあるのは「転居」と、第六十三条第二項第二号中「遵守事項」とあるのは「第八十一条第三項の規定により読み替えて適用される第五十条に掲げる事項」とする。例文帳に追加

(3) With respect to the application of provisions of Article 50 and Article 63 for the person under probation with suspension of execution of the sentence for whom the probation is provisionally suspended pursuant to the provision of paragraph (2) of Article 25-2 of the Penal Code, the term "hereinafter referred to as "general conditions" in Article 50 shall be deemed to be replaced with "excluding matters listed in item (ii)(b) and item (iii)", and the term "observe the following matters and to undergo the instruction and supervision of probation officers and volunteer probation officers sincerely" in item (ii) of said Article shall be deemed to be replaced with "observe the following matters", and the term "change the residence or travel for more than seven days" in item (v) of said Article shall be deemed to be replaced with "change the residence", and the term "the conditions" in item (ii) of paragraph (2) of Article 63 shall be deemed to be replaced with "matters listed in Article 50 as applied by being deemed to be replaced pursuant to the provision of paragraph (3) of Article 81".  - 日本法令外国語訳データベースシステム

5 法第六十六条の八第三項の規定の適用がある場合の同項の内国法人の同項に規定する適格合併等(次項において「適格合併等」という。)のを含む事業年度以後の各事業年度における同条第一項の規定の適用については、同条第三項各号に定める課税済留保金額(同条第一項に規定する課税済留保金額をいう。以下この条において同じ。)又は個別課税済留保金額(法第六十八条の九十二第一項に規定する個別課税済留保金額をいう。以下この条において同じ。)は、被合併法人、分割法人、現物出資法人又は事後設立法人(次項において「被合併法人等」という。)の次の各号に掲げる事業年度又は連結事業年度の区分に応じ当該内国法人の当該各号に定める事業年度の課税済留保金額とみなす。例文帳に追加

(5) With respect to the application of the provisions of Article 66-8(1) of the Act in or after the business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a domestic corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the taxed amount of retained income specified in the items of the said paragraph (meaning the taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-92(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the taxed amount of retained income for a business year of the said domestic corporation specified respectively in the following items for the category of business years or consolidated business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph):  - 日本法令外国語訳データベースシステム

5 法第六十八条の九十二第三項の規定の適用がある場合の同項の連結法人の同項に規定する適格合併等(次項において「適格合併等」という。)のを含む連結事業年度以後の各連結事業年度における同条第一項の規定の適用については、同条第三項各号に定める個別課税済留保金額(同条第一項に規定する個別課税済留保金額をいう。以下この条において同じ。)又は課税済留保金額(法第六十六条の八第一項に規定する課税済留保金額をいう。以下この条において同じ。)は、被合併法人、分割法人、現物出資法人又は事後設立法人(次項において「被合併法人等」という。)の次の各号に掲げる連結事業年度又は事業年度の区分に応じ当該連結法人の当該各号に定める連結事業年度の個別課税済留保金額とみなす。例文帳に追加

(5) With respect to the application of the provisions of Article 68-92(1) of the Act in or after the consolidated business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a consolidated corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the individually taxed amount of retained income specified in the items of the said paragraph (meaning the individually taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the taxed amount of retained income (meaning the taxed amount of retained income prescribed in Article 66-8(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the individually taxed amount of retained income for a consolidated business year of the said consolidated corporation specified respectively in the following items for the category of consolidated business years or business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph):  - 日本法令外国語訳データベースシステム

第百六十二条 本国が締結した所得に対する租税に関する二重課税防止のための条約において国内源泉所得につき前条の規定と異なる定めがある場合には、その条約の適用を受ける者については、同条の規定にかかわらず、国内源泉所得は、その異なる定めがある限りにおいて、その条約に定めるところによる。この場合において、その条約が同条第二号から第十二号までの規定に代わつて国内源泉所得を定めているときは、この法律中これらの号に規定する事項に関する部分の適用については、その条約により国内源泉所得とされたものをもつてこれに対応するこれらの号に掲げる国内源泉所得とみなす。例文帳に追加

Article 162 Where a convention for the avoidance of double taxation with respect to taxes on income that Japan has concluded contains provisions on domestic source income that are different from the provisions of the preceding Article, the domestic source income of a person who is subject to such convention shall, notwithstanding the said Article, be governed as specified in the convention to the extent of such different provisions. In this case, where the convention contains provisions on domestic source income that can replace the provisions of items (ii) to (xii) of the said Article, with regard to the application of the part of this Act that relates to the matters prescribed in these items, any income treated as domestic source income under the convention shall be deemed to be the corresponding domestic source income listed in the relevant item.  - 日本法令外国語訳データベースシステム

第百三十九条 本国が締結した所得に対する租税に関する二重課税防止のための条約において国内源泉所得につき前条の規定と異なる定めがある場合には、その条約の適用を受ける法人については、同条の規定にかかわらず、国内源泉所得は、その異なる定めがある限りにおいて、その条約に定めるところによる。この場合において、その条約が同条第二号から第十一号までの規定に代わつて国内源泉所得を定めているときは、この法律中これらの号に規定する事項に関する部分の適用については、その条約により国内源泉所得とされたものをもつてこれに対応するこれらの号に掲げる国内源泉所得とみなす。例文帳に追加

Article 139 Where a convention for the avoidance of double taxation with respect to taxes on income that Japan has concluded contains provisions on domestic source income that are different from the provisions of the preceding Article, the domestic source income of a corporation that is subject to such convention shall, notwithstanding the said Article, be governed by the convention to the extent of such different provisions. In this case, where the convention contains provisions on domestic source income that can replace the provisions of items (ii) to (xi) of the said Article, with regard to the application of the part of this Act that relates to the matters prescribed in these items, any income treated as domestic source income under the convention shall be deemed to be the corresponding domestic source income listed in the relevant item.  - 日本法令外国語訳データベースシステム

第十二条の二 前条第三項の場合において、厚生労働省令で定める数以下の労働者を使用する事業主が、連続する三保険年度中のいずれかの保険年度においてその事業に使用する労働者の安全又は衛生を確保するための措置で厚生労働省令で定めるものを講じたときであつて、当該措置が講じられた保険年度のいずれかの保険年度の次の保険年度の初から六箇月以内に、当該事業に係る労災保険率につきこの条の規定の適用を受けようとする旨その他厚生労働省令で定める事項を記載した申告書を提出しているときは、当該連続する三保険年度中の最後の保険年度の次の次の保険年度の同項の労災保険率については、同項中「百分の四十」とあるのは、「百分の四十五」として、同項の規定を適用する。例文帳に追加

Article 12-2 In case of the preceding Article, paragraph (3), if a business operator employing workers in the number specified by the Ordinance of the Ministry of Health, Labour and Welfare or less has taken the measures specified by the Ordinance of the Ministry of Health, Labour and Welfare to secure safety or health of the workers employed for such business during any insurance year of three consecutive insurance years, and such business operator submits the notification describing its intention to apply for the application of the provision of this Article in respect of the industrial accident insurance rate pertaining to such business and other matters specified by the Ordinance of the Ministry of Health, Labour and Welfare within six months from the first day of the insurance year following any insurance year during which such measures were taken, then the provision of the same paragraph shall apply to the industrial accident insurance rate prescribed in the same paragraph for the insurance year two years following the last insurance year of such consecutive three insurance years, by replacing the term "forty one-hundredth (40/100)" in the same paragraph with "forty-five one-hundredth (45/100)".  - 日本法令外国語訳データベースシステム

IFRS適用については、「中間報告」において方向性が示されているが、上記の「中間報告」以降の変化と2010年3月期から任意適用が開始されている事実、EUによる同等性評価の進捗、東本大震災の影響を踏まえつつ、さまざまな立場から追加の委員を加えた企業会計審議会総会・企画調整部会合同会議における議論を6月中に開始する。この議論に当たっては、会計基準が単なる技術論だけでなく、国における歴史、経済文化、風土を踏まえた企業のあり方、会社法、税制等の関連する制度、企業の国際競争力などと深い関わりがあることに注目し、さまざまな立場からの意見に広く耳を傾け、会計基準がこれらにもたらす影響を十分に検討し、同時に国内の動向や米国をはじめとする諸外国の状況等を十分に見極めながら総合的な成熟された議論が展開されることを望む。例文帳に追加

While the “Interim Reportindicated a certain direction, I have decided to hold before the end of June a joint meeting of the plenary and the Planning and Coordination Committee of the Business Accounting Council, after adding new members to represent diverse views, and seek a discussion taking into account the changes since the release of theInterim Report,” the fact that the voluntary application has been made possible for the business years ending on or after 31 March 2010, the progress in the equivalence assessment by the European Union, and the impact of the Great East Japan Earthquake and tsunami.  - 金融庁

1から4まで及び7の規定は、一方の締約国の居住者である配当の受益者が、当該配当を支払う法人が他方の締約国の租税に関し居住者とされる当該他方の締約国内において当該他方の締約国内にある恒久的施設を通じて事業を行う場合又は7の規定の適用を受ける不動産投資信託については、本国の居住者である分配金の受益者がオーストラリア内においてオーストラリア内にある恒久的施設を通じて事業を行う場合において、当該配当又は当該分配金の支払の基因となった株式その他の持分が当該恒久的施設と実質的な関連を有するものであるときは、適用しない。例文帳に追加

The provisions of paragraphs 1, 2, 3, 4 and 7 shall not apply if the beneficial owner of the dividends or distributions, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident for the purposes of its tax (or, in the case of a REIT to which paragraph 7 applies, in Australia) through a permanent establishment situated therein and the holding in respect of which the dividends or distributions are paid is effectively connected with such permanent establishment.  - 財務省

登録商標は,特定の地方においてのみ適用される先の権利の当該地方における業としての使用によっては侵害されない。本条の適用上,先の権利とは,次の何れかの早い時より先のから,権利者又は前権利者によって商品又はサービスについて継続して使用されている未登録商標又はその他の標識をいう。当該登録商標が権利者又は前権利者によってその商品又はサービスについて使用された時,又は,当該登録商標が権利者又は前権利者名称でその商品又はサービスについて登録された時。又,先の権利は,その地方におけるその使用が法規により保護されている場合,その範囲においては,その地方において使用されているものとみなされる。例文帳に追加

A registered trade mark is not infringed by the use in the course of trade in a particular locality of an earlier right which applies only in that locality. For the purpose of this subsection, earlier right means an unregistered trade mark or other sign continuously used in relation to goods or services by a person or a predecessor in title of his from a date prior to whichever is the earlier of the use of the first-mentioned trade mark in relation to those goods or services by the proprietor or a predecessor in title of his; or the registration of the first-mentioned trade mark in respect of those goods or services in the name of the proprietor or a predecessor in title of his, and an earlier right shall be regarded as applying in a locality if, or to the extent that, its use in that locality is protected by any law.  - 特許庁

(6) (5)に従い,第86条(3)及び(6)の関連条件を満たすために出願に際して原出願及びその補正書の双方の英語翻訳文の提出が出願人に要求される場合において,(1)にいう適用期間の満了時に所定の手数料を納付し,かつ,要求される翻訳文のうち何れか一方のみを提出したときは, (a) 登録官は,出願人が規則31に従って提供する宛先に宛てて出願人に通知し,これにより当該通知を送付したから2月以内に当該翻訳文を提出するよう出願人に要求するものとし,かつ (b) 適用期間は,当該翻訳文に関する限り,(a)に基づいてされる通知に記載される期間の終了までは,満了しないものとして取り扱われる。例文帳に追加

(6) Where an applicant is required to file a translation into English both of an application as originally filed and of the amendment to it, in accordance with paragraph (5), in order to satisfy the relevant conditions of section 86(3) and (6) and at the expiry of the applicable period referred to in paragraph (1), the prescribed fee has been paid and one but not both of the necessary translations has been filed -- (a) the Registrar shall give notice to the applicant at the address furnished by the applicant in accordance with rule 31 requiring the applicant to file the required translation within 2 months from the date on which the notice is sent; and (b) the applicable period shall be treated in respect of that translation as not expiring until the end of the period specified in the notice given under sub-paragraph (a). - 特許庁

次の生物学的材料,すなわち, (a) 出願に公衆の利用に供されておらず,かつ (b) 当該技術の熟練者が当該発明を実施できるように明細書で説明できないもの, の使用を伴う発明又はこれに関する発明に係る特許出願又は特許の明細書で,(2)に定める条件の1(及び(17)が適用される場合に該当するときはそれ以外の条件)が満たされ,かつ,出願時の出願に,生物学的材料の特性に関して出願人が利用可能な関係情報が含まれる場合に限り,当該生物学的材料自体に関して,法の適用上,そのような方法で当該発明を開示するものとして取り扱われる。例文帳に追加

The specification of an application for a patent, or of a patent, for an invention which involves the use of or concerns biological material: (a) which is not available to the public at the date of filing of the application; and (b) which cannot be described in the specification in such a manner as to enable the invention to be performed by a person skilled in the art; shall, in relation to the biological material itself, be treated for the purposes of the Act as disclosing the invention in such a manner only if one of the conditions set out in paragraph (2)(and, where applicable, the further condition where paragraph (17) applies) is or are satisfied and the application as filed contains such relevant information as is available to the applicant on the characteristics of the biological material. - 特許庁

(5) (1)及び(2)の適用に関しては,発明の開示は,それが出願前6月以内になされたものであり,かつ,直接又は間接に次の事情によるものであるときは,考慮されない。1. 出願人又はその前権利者に対する明白な濫用,又は2. 出願人又はその前権利者が,その発明を,1928年 11月 22にパリで調印された国際博覧会に関する協定の要件に該当する公式又は公認の国際博覧会に展示したという事実第 1文 2.は,出願人が,出願時に当該発明が実際に展示されたことを陳述し,かつ,出願後4月以内にこれについての証明書を提出した場合にのみ適用する。第 1文2.にいう博覧会についての通知は,連邦法務大臣により連邦法律公法において公示される。例文帳に追加

(5) With regard to the application of subsections (1) and (2), disclosure of the invention shall not be considered if this occurred no earlier than six months preceding the filing of the application and if this was directly or indirectly 1. due to an evident abuse to the detriment of applicant or his legal predecessor or 2. in consequence of the fact that the applicant or his legal predecessor had displayed the invention at official or officially recognized exhibitions falling within the terms of the Convention on International Exhibitions signed in Paris on November 22, 1928. Sentence 1, no. 2, shall apply only if the applicant states, when filing the application, that the invention has actually been displayed and if applicant files certification of this within four months following the filing. Notification of the exhibitions referred to in sentence 1, no. 2, shall be published by the Federal Minister of Justice in the Federal Law Gazette [Bundesgesetzblatt].  - 特許庁

(1) 本法に基づいて保護されている特許を侵害する製品が輸入又は輸出される場合において,権利所有者の申請及び保証金の供託があったときは,税関によって差し押さえられるものとするが,ただし,権利侵害が明白であること,及びそのときにおいて有効な条文による,「一定の知的所有権を侵害している疑いのある商品に対する税関の処置及び当該権利を侵害していると認定された商品に対してとられるべき措置」に関する 2003年 7月 22の理事会規則(EC)No.1383/2003(OJ, L 196, p.7)が適用されないことを条件とする。この規定は,規制が税関によって行われる範囲において,欧州連合の他の加盟国及び欧州経済地域協定の他の締約国との取引に適用される。例文帳に追加

(1) A product that infringes a patent protected by this Act shall be subject upon import or export, upon the application of the right holder and upon his posting of security, to seizure by the customs authorities when infringement is obvious and if Council Regulation (EC) No. 1383/2003 of 22 July 2003 Concerning Customs Action against Goods Suspected of Infringing Certain Intellectual Property Rights and the Measures to be Taken against Goods Found to Have Infringed Such Rights (OJ, L 196, p. 7), in the valid version, is not to be applied. This shall apply in trade with other Members States of the European Union as well as with the other contracting states of the European Economic Area Agreement only insofar as controls are carried out by the customs authorities.  - 特許庁

(b)健康保険法(大正十一年法律第七十号)(i)5船員保険法(昭和十四年法律第七十三号)(ii)国民健康保険法(昭和三十三年法律第百九十二号)(iii)国家公務員共済組合法(昭和三十三年法律第百二十八号)(iv)地方公務員等共済組合法(昭和三十七年法律第百五十二号)(v)私立学校教職員共済法(昭和二十八年法律第二百四十五号)(vi)高齢者の医療の確保に関する法律(昭和五十七年法律第八十号)(vii)ただし、この協定の適用上、第五条、第十四条から第二十一条まで、第二十六条、第二十七条、第三十条(3の規定を除く 。)及び第三十三条2の規定は、に掲げる本国の年金制度についてのみ適用す(a)る 。例文帳に追加

and(b) to the Japanese health insurance systemsimplemented under the following laws, as amended:(i) the Health Insurance Law (Law No . 70, 1922) ;(ii) the Seamen’s Insurance Law (Law No . 73,1939) ;(iii) the National Health Insurance Law (LawNo . 192, 1958) ;(iv) the Law Concerning Mutual Aid Associationfor National Public Officials (Law No . 128,1958) ;(v) the Law Concerning Mutual Aid Associationfor Local Public Officials and Personnel ofSimilar Status (Law No . 152, 1962) ;(vi) the Law Concerning Mutual Aid for PrivateSchool Personnel (Law No . 245, 1953) ; and(vii) the Law Concerning the Security ofHealthcare Treatment for Senior Citizens(Law No . 80, 1982) ;however, for the purpose of this Agreement, Articles5, 14 to 21, 26, 27, 30 (except for paragraph 3) andparagraph 2 of Article 33 shall only be applicable tothe Japanese pension systems referred to in (a) ofthis paragraph ; - 厚生労働省

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)「本国」とは、地理的意味で用いる場合には、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、本国が国際法に基づき主権権利を有し、かつ、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、本国又は香港特別行政区をいう。(d)「租税」とは、文脈により、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、本国については、本国の国籍を有するすべての個人、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本国の租税に関し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)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 termHong 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 termJapan”, 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 Partymean Japan or the Hong Kong Special Administrative Region, as the context requires; (d) the termtaxmeans Japanese tax or Hong Kong Special Administrative Region tax, as the context requires; (e) the termpersonincludes an individual, a company and any other body of persons; (f) the termcompanymeans any body corporate or any entity that is treated as a body corporate for tax purposes; (g) the termenterpriseapplies to the carrying on of any business; (h) the termsenterprise of a Contracting Party” and “enterprise of the other Contracting Partymean 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 terminternational trafficmeans 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 termnationalmeans, 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 termcompetent authoritymeans: (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 termbusinessincludes the performance of professional services and of other activities of an independent character.  - 財務省

6 法第六十六条の八第三項の内国法人の適格合併等のを含む事業年度開始の前十年以内に開始した各事業年度又は各連結事業年度のうち最も古い事業年度又は連結事業年度開始の(以下この項において「内国法人十年前事業年度開始」という。)が当該適格合併等に係る被合併法人等の合併前十年内事業年度、分割前十年内事業年度又は分割等前十年内事業年度(以下この項において「被合併法人等前十年内事業年度」という。)のうち最も古い事業年度又は連結事業年度開始の(二以上の被合併法人等が行う適格合併等にあつては、当該開始のが最も早い被合併法人等の当該事業年度又は連結事業年度開始の。以下この項において「被合併法人等十年前事業年度開始」という。)後である場合には、当該被合併法人等十年前事業年度開始から当該内国法人十年前事業年度開始(当該適格合併等が当該内国法人を設立するものである場合にあつては、当該内国法人の当該適格合併等のを含む事業年度開始の。以下この項において同じ。)の前までの期間を当該期間に対応する当該被合併法人等十年前事業年度開始に係る被合併法人等前十年内事業年度ごとに区分したそれぞれの期間(当該前を含む期間にあつては、当該被合併法人等の当該前を含む事業年度又は連結事業年度開始のから当該内国法人十年前事業年度開始の前までの期間)は、当該内国法人のそれぞれの事業年度とみなして、前項の規定を適用する。例文帳に追加

(6) In the case where the first day of the oldest business year or consolidated business year out of the relevant business years or consolidated business years that started within ten years prior to the first day of the business year including the day of a qualified merger, etc. of a domestic corporation set forth in Article 66-8(3) of the Act (hereinafter referred to as the "first day of the business year of the domestic corporation ten years before" in this paragraph) falls after the first day of the oldest business year or consolidated business year out of a business year within ten years prior to the merger, business year within ten years prior to the company split or business year within ten years prior to the company split, etc. of a merged corporation(s), etc. pertaining to the said qualified merger, etc. (hereinafter referred to as a "business year of the merged corporation(s), etc. within the preceding ten years" in this paragraph) (in the case of a qualified merger, etc. made among two or more merged corporations, etc., after the first day of the relevant business year or consolidated business year of the merged corporations, etc. whichever started the earliest; hereinafter referred to as the "first day of the business year of the merged corporations, etc. ten years before" in this paragraph), the provisions of the preceding paragraph shall apply by deeming the respective periods classifying the period between the said first day of the business year of the merged corporations, etc. ten years before and the day preceding the said first day of the business year of the domestic corporation ten years before (in the case where the said domestic corporation is to be established through the said qualified merger, etc., the day preceding the first day of the business year of the domestic corporation including the day of the qualified merger, etc.; hereinafter the same shall apply in this paragraph) by the corresponding business year of the merged corporation(s), etc. within the preceding ten years pertaining to the said first day of the business year of the merged corporations, etc. ten years before (for the period including the said preceding day, the period between the first day of the business year or consolidated business year of the said merged corporation, etc. including the said preceding day and the day preceding the said first day of the business year of the domestic corporation ten years before) to be the relevant business year of the said domestic corporation.  - 日本法令外国語訳データベースシステム

6 法第六十八条の九十二第三項の連結法人の適格合併等のを含む連結事業年度開始の前十年以内に開始した各連結事業年度又は各事業年度のうち最も古い連結事業年度又は事業年度開始の(以下この項において「連結法人十年前事業年度開始」という。)が当該適格合併等に係る被合併法人等の合併前十年内事業年度、分割前十年内事業年度又は分割等前十年内事業年度(以下この項において「被合併法人等前十年内事業年度」という。)のうち最も古い連結事業年度又は事業年度開始の(二以上の被合併法人等が行う適格合併等にあつては、当該開始のが最も早い被合併法人等の当該連結事業年度又は事業年度開始の。以下この項において「被合併法人等十年前事業年度開始」という。)後である場合には、当該被合併法人等十年前事業年度開始から当該連結法人十年前事業年度開始(当該適格合併等が当該連結法人を設立するものである場合にあつては、当該連結法人の当該適格合併等のを含む連結事業年度開始の。以下この項において同じ。)の前までの期間を当該期間に対応する当該被合併法人等十年前事業年度開始に係る被合併法人等前十年内事業年度ごとに区分したそれぞれの期間(当該前を含む期間にあつては、当該被合併法人等の当該前を含む連結事業年度又は事業年度開始のから当該連結法人十年前事業年度開始の前までの期間)は、当該連結法人のそれぞれの連結事業年度とみなして、前項の規定を適用する。例文帳に追加

(6) In the case where the first day of the oldest consolidated business year or business year out of the relevant consolidated business years or business years that started within ten years prior to the first day of the consolidated business year including the day of a qualified merger, etc. of a consolidated corporation set forth in Article 68-92(3) of the Act (hereinafter referred to as the "first day of the business year of the consolidated corporation ten years before" in this paragraph) falls after the first day of the oldest consolidated business year or business year out of a business year within ten years prior to the merger, business year within ten years prior to the company split or business year within ten years prior to the company split, etc. of a merged corporation(s), etc. pertaining to the said qualified merger, etc. (hereinafter referred to as a "business year of the merged corporation(s), etc. within the preceding ten years" in this paragraph) (in the case of a qualified merger, etc. made among two or more merged corporations, etc., after the first day of the relevant consolidated business year or business year of the merged corporations, etc. whichever started the earliest; hereinafter referred to as the "first day of the business year of the merged corporations, etc. ten years before" in this paragraph), the provisions of the preceding paragraph shall apply by deeming respective periods classifying the period between the said first day of the business year of the merged corporations, etc. ten years before and the day preceding the said first day of the business year of the consolidated corporation ten years before (in the case where the said consolidated corporation is to be established through the said qualified merger, etc., the day preceding the first day of the consolidated business year of the consolidated corporation including the day of the qualified merger, etc.; hereinafter the same shall apply in this paragraph) by the corresponding business year of the merged corporation(s), etc. within the preceding ten years pertaining to the said first day of the business year of the merged corporations, etc. ten years before (for the period including the said preceding day, the period between the first day of the consolidated business year or business year of the said merged corporation, etc. including the said preceding day and the day preceding the said first day of the business year of the consolidated corporation ten years before) to be the relevant consolidated business year of the said consolidated corporation.  - 日本法令外国語訳データベースシステム

4 第一項及び第二項の規定によりフロン類回収業者の登録を受けたものとみなされた者であって、旧フロン類回収破壊法第三十二条第七項後段の規定による通知を受けたから起算して三月を経過しないもの(当該通知を受けた以後附則第一条第二号に掲げる規定の施行の前に旧フロン類回収破壊法第三十三条第一項において読み替えて準用する旧フロン類回収破壊法第十二条第一項の規定による更新を受けた者を除く。)についての第五十三条第二項の規定の適用については、同項中「五年ごとに」とあるのは、「附則第十八条の規定による改正前の特定製品に係るフロン類の回収及び破壊の実施の確保等に関する法律第三十二条第七項後段の規定による通知を受けたから起算して三月を経過するまでにその更新を受け、かつ、その更新の以降五年ごとに」とする。例文帳に追加

(4) For application of the provisions of Article 53, Paragraph 2 concerning an entity deemed to have obtained the registration of a Fluorocarbons Recovery Operator pursuant to the provisions of Paragraph 1 and Paragraph 2, for which three months have not elapsed since the day of receiving the notification according to the provisions of the Old Fluorocarbons Recovery and Destruction Act, Article 32, Paragraph 7, second sentence (excluding entities having obtained a renewal pursuant to the provisions of the Old Fluorocarbons Recovery and Destruction Act, Article 12, Paragraph 1 applied mutatis mutandis pursuant to the Old Fluorocarbons Recovery and Destruction Act, Article 33, Paragraph 1 after deemed replacement before the day of enforcement of the provisions listed in Supplemental Provisions, Article 1, Item 2 on or after the day said notification was received), the term "every five years" in Article 53, Paragraph 2 shall be deemed to be replaced with "the renewal shall be obtained by the date when three months have elapsed from the day the notification was received according to the provisions of the Act on Securing, etc. the Implementation of Recovery and Destruction of Fluorocarbons Contained in Specified Products, Article 32, Paragraph 7, second sentence pertaining to specified products before the revision according to the provisions of Supplemental Provisions, Article 18, and every five years from the date of the renewal".  - 日本法令外国語訳データベースシステム

5 第百六十一条第一号の二に規定する配分を受ける同号に掲げる国内源泉所得については、同号に規定する組合契約を締結している組合員(これに類する者で政令で定めるものを含む。)である非居住者又は外国法人が当該組合契約に定める計算期間その他これに類する期間(これらの期間が一年を超える場合は、これらの期間をその開始の以後一年ごとに区分した各期間(最後に一年未満の期間を生じたときは、その一年未満の期間)。以下この項において「計算期間」という。)において生じた当該国内源泉所得につき金銭その他の資産(以下この項において「金銭等」という。)の交付を受ける場合には、当該配分をする者を当該国内源泉所得の支払をする者とみなし、当該金銭等の交付をした(当該計算期間の末の翌から二月を経過するまでに当該国内源泉所得に係る金銭等の交付がされない場合には、同)においてその支払があつたものとみなして、この法律の規定を適用する。例文帳に追加

(5) With respect to domestic source income listed in Article 161(i)-2 to be distributed as prescribed in the said paragraph, in the case where a nonresident or foreign corporation that is a partner engaged in a partnership contract prescribed in the said item (including a person similar thereto who is specified by a Cabinet Order) receives money or any other assets (hereinafter referred to as "money, etc." in this paragraph) as the domestic source income arising during the accounting period specified in the said partnership contract or any other period similar thereto (in the case where such period is longer than one year: each term set by dividing the period by one year each since the first day of the period (including the last term that is shorter than one year, if any); hereinafter referred to as the "accounting period" in this paragraph), the provisions of this Act shall be applied by deeming that the person who makes the said distribution makes payment of the domestic source income, and deeming that payment has been made as of the day on which the said money, etc. has been paid (in the case where the money, etc. pertaining to the domestic source income has not yet been paid within two months from the day following the end of the accounting period: as of the last day of the two-month period).  - 日本法令外国語訳データベースシステム

2 前項の規定による公告のの翌から起算して十を経過した後に事業予定地内の土地を有償で譲り渡そうとする者(土地及びこれに定着する建築物その他の工作物を有償で譲り渡そうとする者を除く。)は、当該土地、その予定対価の額(予定対価が金銭以外のものであるときは、これを時価を基準として金銭に見積つた額。以下この条において同じ。)及び当該土地を譲り渡そうとする相手方その他国土交通省令で定める事項を書面で都道府県知事に届け出なければならない。ただし、当該土地の全部又は一部が、文化財保護法第四十六条(同法第八十三条において準用する場合を含む。)の規定の適用を受けるものであるとき、又は第六十六条の公告のの翌から起算して十を経過した後における当該公告に係る都市計画事業を施行する土地に含まれるものであるときは、この限りでない。例文帳に追加

(2) Persons who intend to transfer for counter value any land within the scheduled project sites after a lapse of ten days counting from the day following the day when the public notice pursuant to the provision of the preceding paragraph is made (excluding persons who intend to transfer for counter value land and buildings or other structures affixed thereto) shall notify prefectural governors in writing of the relevant land, the amount of their estimated counter value (if the estimated counter value is in a form other than money, the amount obtained by estimating it in terms of money on the basis of current prices; hereinafter the same shall apply in this Article), the parties to whom they intend to transfer the relevant land and other matters specified by the Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism. However, this shall not apply to cases where the relevant land, in whole or in part, is subject to the provision of Article 46 of the Cultural Properties Protection Act (including the cases where applied mutatis mutandis pursuant to Article 83 of said Act) or is included in the land where city planning projects pertaining to the relevant public notice provided by Article 66 after a lapse of ten days counting from the day following the day when the public notice shall have been given.  - 日本法令外国語訳データベースシステム

2 昭和六十二年三月三十一において徴収法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昭和六十三年四月一から始まる保険年度から昭和六十五年四月一から始まる保険年度までの各保険年度に係る労災保険率に関する新徴収法第十二条第三項の規定の適用については、同項中「各保険年度」とあるのは、「昭和六十一年四月一から始まる保険年度以前の各保険年度において労働者災害補償保険法及び労働保険の保険料の徴収等に関する法律の一部を改正する法律(昭和六十一年法律第五十九号)第二条の規定による改正前のこの項の各号のいずれかに該当し、かつ、当該連続する三保険年度中に昭和六十二年四月一から始まる保険年度以後の保険年度が含まれるときは、当該連続する三保険年度中の同から始まる保険年度以後の各保険年度」とする。例文帳に追加

(2) With regard to the application of the provision of Article 12, paragraph (3) of the New Collection Act to the industrial accident insurance rate pertaining to each insurance year from the insurance year starting on April 1, 1988 until the insurance year starting on April 1, 1990 for 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 March 31, 1987, the term "during each insurance year of three consecutive insurance years" in the same paragraph shall be deemed to be replaced with "during, if the business falls under any of the items of this paragraph prior to revision by the provision of Article 2 of the Act Revising a Portion of the Industrial Accident Compensation Insurance Act and the Act on Collection, etc. of Insurance Premiums of Labor Insurance (Act No. 59 of 1986) during each insurance year, including or before the insurance year starting on April 1, 1986, of three consecutive insurance years, and any insurance year including and after the insurance year starting on April 1, 1987 is included in such consecutive three insurance years, each insurance year, including and after the insurance year starting on April 1, 1987, of such consecutive three insurance years".  - 日本法令外国語訳データベースシステム

14 適格外国仲介業者は、振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者の各人別に、政令で定めるところにより、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者が当該適格外国仲介業者から振替記載等を受けた振替国債又は振替地方債につき振替記載等がされたその他の財務省令で定める事項を当該適格外国仲介業者が当該振替国債又は振替地方債の振替記載等を受けた特定振替機関等(当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該振替国債又は振替地方債の振替記載等に係る外国間接口座管理機関が当該振替国債又は振替地方債の振替記載等を受けた特定振替機関等)に対し書面による方法その他政令で定める方法により通知しなければならない。この場合において、当該特定振替機関等は、当該振替国債又は振替地方債につき帳簿を備え、当該各人別に、政令で定めるところにより、これらの事項を記載し、又は記録しなければならない。例文帳に追加

(14) A qualified foreign intermediary shall, for each person who has submitted a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds, pursuant to the provision of a Cabinet Order, give notice of the day on which entries or records under the book-entry transfer system were made with regard to the book-entry transfer national government bonds or book-entry transfer local government bonds for which the person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds made entries or records under the book-entry transfer system through the said qualified foreign intermediary, and any other matters specified by an Ordinance of the Ministry of Finance, to the specified book-entry transfer institution, etc. through which the said qualified foreign intermediary made entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or book-entry transfer local government bonds (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, notice shall be given to the specified book-entry transfer institution, etc. through which the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or book-entry transfer local government bonds made entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or book-entry transfer local government bonds) by way of a document or any other means specified by a Cabinet Order. In this case, the said specified book-entry transfer institution, etc. shall keep books with regard to the said book-entry transfer national government bonds or book-entry transfer local government bonds, and shall state or record, pursuant to the provision of a Cabinet Order, these matters in such books for each person who has submitted the relevant written application.  - 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(保険年度」とあるのは「平成十八年四月一から始まる保険年度の次の保険年度の初(その保険年度」と、「五十以内」とあるのは「五十にその保険年度の初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(以下この条において「変更」という。)の前までの数を加えた数以内」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「五十以内」とあるのは「五十に平成十九年四月一から始まる保険年度の初から変更の前までの数を加えた数以内」と、同条第三項中「次の保険年度の初」とあるのは「平成十八年四月一から始まる保険年度の次の保険年度の初」と、「五十以内」とあるのは「五十に平成十九年四月一から始まる保険年度の初から変更の前までの数を加えた数以内」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

第八条 附則第一条第二号に掲げる規定の施行のから起算して一月を経過した(以下「基準」という。)前に最初の自動車登録ファイルへの登録又は最初の自動車検査証の交付を受けた自動車に関する第七十三条第一項の規定の適用については、次項の規定の適用がある場合を除き、同条第一項中「最初の自動車登録ファイルへの登録(道路運送車両法第四条の規定による自動車登録ファイルへの登録をいう。以下同じ。)を受けるとき(同法第三条に規定する軽自動車(同法第五十八条第一項に規定する検査対象外軽自動車を除く。)にあっては当該自動車が最初の自動車検査証の交付(同法第六十条第一項又は第七十一条第四項の規定による自動車検査証の交付をいう。以下同じ。)を受けるとき、同法第五十八条第一項に規定する検査対象外軽自動車にあっては当該自動車が最初の車両番号の指定(同法第九十七条の三第一項の規定による車両番号の指定をいう。以下同じ。)を受けるとき)までに」とあるのは、「基準以後における最初の自動車検査証の返付を受けるとき(当該自動車検査証の返付よりも前に基準以後における最初の自動車登録ファイルへの登録又は最初の自動車検査証の交付を受ける自動車にあっては、当該自動車登録ファイルへの登録又は自動車検査証の交付を受けるとき)までに」とする。例文帳に追加

Article 8 (1) With regard to the application of the provisions of Article 73, Paragraph 1 concerning vehicles for which the first registration in the vehicle registration file or the first issuance of a vehicle inspection certificate has been received before the date when one month has elapsed since the day of enforcement of the provisions listed in the supplementary provisions, Article 1, Item 2 (hereinafter referred to as the "Base Date") except in the case of application of the provisions of the next paragraph, "until the first registration in the vehicle registration file (hereinafter referred to as the Registration in the Vehicle Registration File according to the provisions of the Road Transport Vehicle Act, Article 4; the same shall apply hereinafter) has been obtained (for a light vehicle (excluding light vehicles not subject to the inspection prescribed in the Road Transport Vehicle Act, Article 58, Paragraph 1) prescribed in the Road Transport Vehicle Act, Article 3, when said Vehicle receives the first issuance (hereinafter referred to issuance of a vehicle inspection certificate according to the provisions of the Road Transport Vehicle Act, Article 60, Paragraph 1 or Article 71, Paragraph 4) of a vehicle inspection certificate, for a light vehicle not subject to the inspection prescribed in the Road Transport Vehicle Act, Article 58, Paragraph 1, when said Vehicle obtains the first designation of a vehicle number (hereinafter referred to as Designation of a Vehicle Number according to the provisions of the Road Transport Vehicle Act, Article 97-3, Paragraph 1))" shall be deemed to be replaced with "until the first vehicle inspection certificate is returned after the Base Date (for a Vehicle having obtained the first Registration in the Vehicle Registration File or the first issuance of a vehicle inspection certificate on or after the Base Date before said return of the vehicle inspection certificate, when the Registration in the Vehicle Registration File or issuance of the vehicle inspection certificate is obtained".  - 日本法令外国語訳データベースシステム

例文

2 附則第二十九条第二項の規定により新法第八十四条第一項(新法第八十九条第四項において準用する場合を含む。)の表示とみなされた旧法第九十六条の六第一項又は第九十六条の十の三第一項の型式承認番号が付された新法第五十条第一項の政令で定める特定計量器についての新法第七十一条第二項の適用については、同項中「第八十四条第一項の表示が付されてから」とあるのは、「この法律の施行のから」とする。例文帳に追加

(2) With regard to the application of Article 71, paragraph 2 of the New Act to a specified measuring instrument specified by the Cabinet Order set forth in Article 50, paragraph 1 of the New Act affixed with a type approval number set forth in Article 96-6, paragraph 1 or Article 96-10-3, paragraph 1 of the Old Act which shall be deemed, pursuant to the provision of Article 29, paragraph 2 of the supplementary provisions, to be an indication set forth in Article 84, paragraph 1 of the New Act (including the cases where it is applied mutatis mutandis pursuant to Article 89, paragraph 4 of the New Act), the term "from the time the indication set forth in Article 84, paragraph 1 was affixed thereto" in Article 71, paragraph 2 of the New Act shall be deemed to be replaced with "from the implementation date of this Act."  - 日本法令外国語訳データベースシステム

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