「非居住者預金」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

一　非居住者預金契約等　法第二十一条第三項第一号に規定する非居住者との間の預金契約で政令で定めるもの、非居住者との間の金銭の貸借契約又は外国公社債等若しくは流動化証券の非居住者からの取得若しくは非居住者に対する譲渡をいう。例文帳に追加

(i) Deposit contract, etc. with a non-resident: Meaning a deposit contract with a non-resident prescribed in Article 21, paragraph (3), item (i) of the Act, which is specified by Cabinet Order, a monetary loan contract with a non-resident or the acquisition of the foreign public or corporate bonds, etc. or liquid securities from a non-resident or negotiation thereof to a non-resident  - 日本法令外国語訳データベースシステム

照合の対象となる預金口座については、非居住者預金口座に限定されていないことに留意する必要がある。これは、現状、資産凍結等経済制裁対象者が非居住者に限られているものの、資産凍結等経済制裁措置の確実な実施を図る観点から、管理している居住者預金口座に資産凍結等経済制裁対象者が紛れていないかを確認するためであり、いわゆる外国人のように居住性を正確に管理することが困難な者の預金口座については、照合の対象となる預金口座の範囲に含める必要がある。例文帳に追加

It is necessary to keep in mind that deposit accounts to be checked are not limited to non-residents’ deposit accounts. This is to confirm that those subject to economic sanctions such as asset freeze do not creep into residents’ deposit accounts managed by the institution, from the perspective of ensuring assured implementation of economic sanctions such as asset freeze, though those subject to economic sanctions such as asset freeze are limited to non-residents under the present circumstances. It is necessary to include the deposit accounts of persons for whom it is difficult to accurately manage residential status, such as foreign nationals, in the scope of deposit accounts to be checked.  - 財務省

二　非居住者の本邦にある外国為替公認銀行に対する本邦通貨をもつて表示される勘定に係る預金その他の債務（次条第三号において「非居住者円勘定に係る債務」という。）例文帳に追加

ii) A deposit or other debts pertaining to an account displayed in Japanese currency against a non-resident's certified foreign exchange bank in Japan (referred to as "debts pertaining to non-resident free-yen account" in item (iii) of the following Article  - 日本法令外国語訳データベースシステム

一　前条第一号に掲げる資本取引のうち、非居住者との間の預金契約で政令で定めるものに基づく債権の発生等に係る取引例文帳に追加

(i) Among capital transactions listed in item 1 of the preceding article, the Transactions Pertaining to the Occurrence, etc. of Claims based on a deposit contract with a non-resident which is specified by Cabinet Order  - 日本法令外国語訳データベースシステム

一　法第二十一条第三項第一号に規定する非居住者のうち金融機関である者その他財務省令で定める者との間の預金契約　払戻しについて期限の定めがない預金契約にあつてはその払戻しが当該預金契約を解除した日の翌日以後に行われ、払戻しについて期限の定めがある預金契約にあつてはその払戻期限が当該預金契約を締結した日の翌日以後に到来すること。例文帳に追加

(i) Deposit contract with a non-resident prescribed in Article 21, paragraph (3), item (i) of the Act who is a financial institution or another kind specified by the Ordinance of the Ministry of Finance: With regard to a deposit contract with no set due date for refund, the refund shall be made on and after the day following the date of cancellation of the deposit contract, and with regard to a deposit contract with a set due date for refund, the due date for refund shall arrive on and after the day following the date of cancellation of the deposit contract.  - 日本法令外国語訳データベースシステム

二　法第二十一条第三項第一号に規定する非居住者のうち前号に掲げる者以外の者との間の預金契約　当該預金契約が、払戻しについて期限の定めがある預金契約で、その払戻期限が当該預金契約を締結した日から起算して二日を経過した日以後に到来し、かつ、当該預金契約に基づく預入の金額が財務大臣が定める金額以上のものであること。例文帳に追加

(ii) Deposit contract with a non-resident other than those listed in the preceding item as prescribed in Article 21, paragraph (3), item (i) of the Act: The deposit contract shall be a deposit contract with a set due date for refund, and the due date for refund shall arrive on and after the date when two days have passed from the date of conclusion of the deposit contract, and the amount of deposit based on the deposit contract shall not be less than the amount specified by the Minister of Finance.  - 日本法令外国語訳データベースシステム

３　前項の「特別国際金融取引勘定」とは、銀行その他の政令で定める金融機関が、非居住者（外国法令に基づいて設立された法人その他政令で定める者に限る。以下この項及び次項において同じ。）から受け入れた預金その他の非居住者から調達した資金を非居住者に対する金銭の貸付け、非居住者からの証券の取得その他の非居住者との間での運用に充てるために行う次に掲げる取引又は行為に係る資金の運用又は調達に関する経理をその他の取引又は行為に係る資金の運用又は調達に関する経理と区分して整理するため財務大臣の承認を受けて設ける勘定をいう。例文帳に追加

(3) The "Special International Financial Transactions Account" set forth in the preceding paragraph shall mean the account set by banks or other financial institutions specified by Cabinet Order with the approval of the Minister of Finance in order to adjust accounting related to the operation or procurement of funds pertaining to the following transactions or acts, which are committed to allocate deposits received from a non-resident (limited to juridical persons established pursuant to foreign laws and regulations and those specified by Cabinet Order; hereinafter the same shall apply in this and the next paragraph) or other funds procured from a non-resident to money loan to a non-resident, acquisition of securities from a non-resident or other operations with a non-resident, in distinction from the accounting related to the operation or procurement of funds pertaining to other transactions or acts.  - 日本法令外国語訳データベースシステム

外国銀行など預金口座名義をアルファベット名しか登録できないなど情報システム等に制約がある場合における預金口座名義の登録についてはこの限りではない。また、情報システム等の制約により、アルファベット名での預金口座名義の登録ができない場合においては、非居住者等預金口座の名義人情報を全預金口座名義情報から悉皆調査により抽出して、電磁的な方法により検索できるリストを作成し、告示により資産凍結等経済制裁対象者が追加される等、規制の対象が拡大、変更された場合に、該当する預金口座がないことを照合することができれば、必ずしも当該情報システム等の見直しを求めるものではない。この場合において、当該リストの非居住者等預金口座の名義人情報の追加等については、適時適切に行う必要があることから、当該リストの管理手順等について事務規定を定める必要がある。例文帳に追加

This shall not apply to registration of deposit account names in cases where there are constraints on the information system, etc., for example, where deposit account names can be registered only in the Latin alphabet at foreign banks, etc. In addition, where deposit account names cannot be registered in the Latin alphabet due to constraints in the information system, etc., the institution is not necessarily required to review the information system, etc. if it is possible to check that there is no relevant deposit account at the institution in cases where those subject to regulations are expanded and changed (for example, where those subject to economic sanctions such as asset freeze are added by a public notice) by extracting information about holders of Non-Residents’ Deposit Accounts, etc. from information about all deposit account names through complete enumeration and preparing a list that is searchable by an electromagnetic means. In this case, it is necessary to set the provisions on administrative work with regard to management procedures, etc. of the list as it is necessary to make additions, etc. to the information about holders of Non-Residents’ Deposit Accounts, etc. in the list in a timely and appropriate manner.  - 財務省

一　居住者と非居住者との間の預金契約（定期積金契約、掛金契約、預け金契約その他これらに類するものとして政令で定めるものを含む。第四号、次条第三項及び第五十五条の三第一項において同じ。）又は信託契約に基づく債権の発生、変更又は消滅に係る取引（以下この条、次条第三項及び第五十五条の三第一項において「債権の発生等に係る取引」という。）例文帳に追加

(i) Transactions pertaining to the occurrence, alteration or extinction of claims based on a deposit contract (including installment savings contracts, installment deposit contracts, deposit contracts and other contracts specified by Cabinet Order as similar thereto; the same shall apply in item 4 of this article, paragraph 3 of the next article, and Article 55-3, paragraph 1) or a trust contract (hereinafter referred to as the "Transactions Pertaining to the Occurrence, etc. of Claims" in this article, paragraph 3 of the next article, and Article 55-3, paragraph 1) between a resident and a non-resident  - 日本法令外国語訳データベースシステム

非居住者及び外国人名の顧客に係る新規の預金口座開設の際に、当該預金口座開設者が資産凍結等経済制裁対象者か否かを確認するにあたり、電子計算機を用いて「制裁対象者リスト」により検索し、検索においては、単語毎に検索するなど類似する名義を抽出した上で幅広い候補から順次絞り込みを行っていく等、適切な確認を行っているか。また、この方法により行われた確認内容、確認結果及び確認を履行した旨を記録しているか。例文帳に追加

In opening a new deposit account pertaining to a non-resident/customer with a Foreign National Name, does the institution confirm whether the non-resident/customer with a Foreign National Name is subject to economic sanctions such as asset freeze in an appropriate manner, for example, by searching his/her name in a “List of Those Subject to Sanctions” with the use of a computer and by, in search, first extracting similar names through search by each word and then narrowing down extensive candidates one by one? In addition, does the institution record the content and results of confirmation by this method and the fact that confirmation has been performed?  - 財務省

情報システム等の制約により、上記の照合基準により名義照合することが困難である場合には、非居住者等預金口座の名義人情報を情報システム等から照合を行う都度抽出し、電磁的な方法により検索できるリストを作成の上、上記の照合基準による照合を行っていればチェック項目を満たすものとする。例文帳に追加

Where it is difficult to check names based on the aforementioned criteria for checking due to information system constraints, etc., the institution shall be deemed to fulfill the check item if it conducts checking based on the aforementioned criteria after extracting information about the holders of Non-Residents’ Deposit Accounts, etc. from an information system, etc. on each occasion of checking and preparing a list that is searchable by an electromagnetic means.  - 財務省

第六十七条の十一　法人税法第百四十一条第一号に掲げる外国法人で外国為替及び外国貿易法第二十一条第三項に規定する非居住者であることにつき財務省令で定めるところにより証明がされたものが、平成十年四月一日から平成二十年三月三十一日までの間に、同項に規定する金融機関に預入し、又は貸し付けた預金又は貸付金で同項に規定する特別国際金融取引勘定（次項において「特別国際金融取引勘定」という。）において経理されたものにつき、支払を受ける利子については、法人税を課さない。ただし、当該利子のうち、当該外国法人の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。例文帳に追加

Article 67-11 (1) Where, during the period from April 1, 1998, to March 31, 2008, a foreign corporation listed in Article 141(i) of the Corporation Tax Act, which has been certified, pursuant to the provision of an Ordinance of the Ministry of Finance, as falling under the category of nonresident prescribed in paragraph (3) of Article 21 of the Foreign Exchange and Foreign Trade Act, has made deposits or provided loans to a financial institution prescribed in the said paragraph, and settled such deposits or loans in a special international financial transactions account prescribed in the said paragraph (referred to in the next paragraph as a "special international financial transactions account"), corporation tax shall not be imposed with respect to any interest on the deposits or loans to be received by the said foreign corporation; provided, however, that this shall not apply to any interest which is attributed to a business conducted by the said foreign corporation in Japan or which is otherwise specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

第七条　外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第二十一条第三項に規定する金融機関が、平成十年四月一日から平成二十年三月三十一日までの間に、外国法人で同項に規定する非居住者であることにつき財務省令で定めるところにより証明がされたものから預入を受け、又は借り入れる預金又は借入金で同項に規定する特別国際金融取引勘定（以下この条において「特別国際金融取引勘定」という。）において経理したものにつき、当該外国法人に対して支払う利子については、所得税を課さない。ただし、同法第二十一条第四項の規定に基づき定められた政令の規定のうち特別国際金融取引勘定の経理に関する事項に係るものに違反する事実が生じた場合の当該利子で当該事実が生じた日の属する計算期間に係るものについては、この限りでない。例文帳に追加

Article 7 Where a financial institution prescribed in paragraph (3) of Article 21 of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949) has received deposits or borrowings during the period from April 1, 1998, to March 31, 2008, from a foreign corporation that has been certified, pursuant to the provision of an Ordinance of the Ministry of Finance, as falling under the category of nonresident prescribed in the said paragraph , and settled such deposits or borrowings in a special international financial transactions account prescribed in the said paragraph (hereinafter referred to in this Article as a "special international financial transactions account"), income tax shall not be imposed with respect to any interest on the deposits or borrowings to be paid to the said foreign corporation; provided, however, that where any event has occurred that is in violation of the provision of a Cabinet Order established pursuant to the provision of Article 21(4) of the said Act, which pertains to the matters concerning the settlement of a special international financial transactions account, the provision of the main clause of this Article shall not apply to such interest pertaining to the accounting period that includes the day on which such event has occurred.  - 日本法令外国語訳データベースシステム