「...included」に関連した英語例文の一覧と使い方(721ページ目) - Weblio英語例文検索

Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の九の八　第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

(4) The amount that shall be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4(1) of the Act shall be the sum of the interest on liabilities incurred by a resident in acquiring the shares, etc. of a specified foreign subsidiary company, etc. (including the shares, etc. of a foreign corporation pertaining to the shares, etc. indirectly held by the said resident in the case where he/she indirectly holds the shares, etc. pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. indirectly held shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as those held indirectly as prescribed in Article 40-4(2)(iii) of the Act) (such shares, etc. of a specified foreign subsidiary company, etc. shall be limited to those held by the said resident and exclude those falling under the category of the shares, etc. of a specified foreign subsidiary company, etc. related to the said resident); hereinafter the same shall apply in this paragraph) which shall be paid for a period of the year during which the said resident held the said shares, etc. of the specified foreign subsidiary company, etc. (where the said sum exceeds the amount deemed to be revenue pertaining to the said miscellaneous income under the provisions of paragraph (1) of the said Article, such amount shall be that equivalent to the sum of the amounts deemed to be the said revenue). 例文帳に追加

４　法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上必要経費に算入すべき金額は、居住者がその有する特定外国子会社等の株式等（当該居住者が当該特定外国子会社等に係る間接保有の株式等（同条第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。）を有する場合における当該間接保有の株式等に係る外国法人の株式等（当該居住者が有するものに限るものとし、当該居住者に係る特定外国子会社等の株式等に該当するものを除く。）を含む。以下この項において同じ。）を取得するために要した負債の利子でその年中に支払うものの額のうちその年においてその者がその有する当該特定外国子会社等の株式等を有していた期間に対応する部分の金額の合計額（当該合計額が同条第一項の規定により当該雑所得に係る収入金額とみなされる金額を超える場合には、当該収入金額とみなされる金額の合計額に相当する金額）とする。 - 日本法令外国語訳データベースシステム

(3) With respect to the application of the provisions of item (i) of the preceding paragraph, in the case where payment has been made for two or more dividends of surplus, etc. whose base dates for the payment are included in the base business year, with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in Article 66-8(1) of the Act (where payment was made for the said two or more dividends of surplus, etc. on a day within a business year or consolidated business year preceding the applicable business year pertaining to the base business year for the said dividend of surplus, etc. (hereinafter such paid dividend of surplus, etc. shall be referred to as a "specified dividend of surplus, etc." in this paragraph), excluding the said two or more dividends of surplus) (including the cases where payment has been made for a specified dividend of surplus, etc. and payment has not been made for a dividend of surplus, etc. whose base date for payment is included in the said base business year, up to the day on which six months have elapsed after the final day of the base business year for the said specified dividend of surplus, etc.); the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of the said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv): 例文帳に追加

３　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等（当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用事業年度前の事業年度又は連結事業年度の期間内の日に支払われた剰余金の配当等（以下この項において「特定剰余金配当等」という。）である場合の当該二以上の剰余金の配当等を除く。）の支払があつた場合（特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。）における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。 - 日本法令外国語訳データベースシステム

(3) With respect to the application of the provisions of item (i) of the preceding paragraph, in the case where payment has been made for two or more dividends of surplus, etc. whose base dates for the payment are included in the base business year, with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in Article 68-92(1) of the Act (where payment was made for the said two or more dividends of surplus, etc. on a day within a consolidated business year or business year preceding the applicable consolidated business year pertaining to the base business year for the said dividends of surplus, etc. (hereinafter such paid dividends of surplus, etc. shall be referred to as "specified dividends of surplus, etc." in this paragraph), excluding the said two or more dividends of surplus) (including the cases where payment has been made for specified dividends of surplus, etc. and payment has not been made for dividends of surplus, etc. whose base dates for the payment are included in the said base business year, up to the day on which six months have elapsed after the final day of the base business year for the said specified dividends of surplus, etc.); the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of the said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv): 例文帳に追加

３　法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等につき基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等（当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用連結事業年度前の連結事業年度又は事業年度の期間内の日に支払われた剰余金の配当等（以下この項において「特定剰余金配当等」という。）である場合の当該二以上の剰余金の配当等を除く。）の支払があつた場合（特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。）における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。 - 日本法令外国語訳データベースシステム

(4) The General Partner shall be entitled to receive a commission, fee or other consideration (the “Deductible Fees”) from a Portfolio Company in connection with a Portfolio Investment, or the management or technical guidance or advice or other management support provided by the General Partner to a Portfolio Company. If the General Partner has received Deductible Fees, the management fee to be payable on the next payment date therefor shall be reduced by an amount equal to [__]% of such Deductible Fees (the “Management Fee Deduction”). [[If an Excuse/Exclusion clause is not included]Each Partner shall be relieved of its liability for the management fee payable on the payment date by its share of the Management Fee Deduction in proportion to its Interest Amount/[If an Excuse/Exclusion clause is included]Each Partner who made a contribution to a Portfolio Investment for such Portfolio Company shall be relieved of its liability for the management fee payable on the payment date by its share of the Management Fee Deduction in proportion to its Percentage Interest in respect of such Portfolio Investment]. If the total amount of the Management Fee payable on the payment date thereof is less than the Management Fee Deduction, the deduction shall be made from a management fee payable on each of the next and subsequent payment dates until the Management Fee Deduction is applied in full. 例文帳に追加

4. 無限責任組合員は、ポートフォリオ投資、又は無限責任組合員による経営若しくは技術の指導若しくは助言その他の経営支援に関連して、投資先事業者等から手数料又は報酬その他の対価（以下「控除対象手数料等」という。）を受領することができる。無限責任組合員が控除対象手数料等を受領したときは、当該控除対象手数料等の［ ］%に相当する額（以下「管理報酬控除額」という。）を、直後の管理報酬の支払日に支払われるべき管理報酬から減額するものとし、［【免除/除外条項を設けない場合】各組合員は、管理報酬控除額のうち、その持分金額/【免除/除外条項を設ける場合】当該投資先事業者等へのポートフォリオ投資に出資した各組合員は、管理報酬控除額のうち、当該ポートフォリオ投資に係る対象持分割合］に応じて按分した金額につき、当該支払日に支払われるべき管理報酬の負担を免れるものとする。なお、当該管理報酬の支払日において支払われるべき管理報酬の総額が管理報酬控除額を下回る場合には、管理報酬控除額の全額が控除されるまで、次回以降の各支払日において支払われるべき管理報酬より順次控除するものとする。 - 経済産業省

At least from the information I have received, the number of corporate failures has been declining because of the SME Financing Facilitation Act. Nevertheless, the global economic situation is very unfavorable, as indicated by the yen's recent strength, the European sovereign debt problem, and downside risk for the U.S. economy. In the case of Japan, the rising number of failures that you mentioned may be related to the yen's strength. In my electoral district, too, there are many export-dependent SMEs. Exchange market intervention has been conducted, and measures to deal with the yen's strength will be included in the third supplementary budget. 例文帳に追加

私が少なくとも今持っている情報だと、中小企業金融円滑化法で少し倒産が減ってきたというようなことがありますが、やはりここのところ円高もございまして、それからヨーロッパのソブリンの問題、それからアメリカの景気の下振れリスクの問題等々、非常に景気が思わしくないというのが世界の経済の実態でもございまして、そういった意味で非常に企業は、特に日本の場合は円高で、私の選挙区でも輸出関連産業の中小企業が多いのですが、そういったところは為替の介入とか、あるいは円高対策、今度第3次補正予算でもやりますけれども、そういったことが関係あるのかなというふうに思っております。 - 金融庁

The acquired source information included in the received email data or email communication means is compared with the source information about the received email acquired by communication with the address management server, and if they do not match (S305), the printing or transfer of the received email document is stopped.例文帳に追加

一つまたは複数の送受信手段と、受信手段を介して受信した受信文書を印刷する印刷手段と、受信手段を介して受信した受信文書を、送信手段を用いて転送する転送手段 を備えたシステムにおいて、受信した電子メールデータまたは、電子メール通信手順に含まれる送信元情報を取得する手段と、アドレス管理サーバと通信し、受信した電子メールの送信元情報を取得する手段 を設け、前記取得した、受信した電子メールデータまたは電子メール通信手段に含まれる送信元情報と、前記アドレス管理サーバと通信し取得した、受信した電子メールの送信元情報を較し、不一致であれば、受信した電子メール文書の印刷、または転送を中止するようにした。 - 特許庁

All drawings must be made with the pen or by a photolithographic process which will give them satisfactory reproduction characteristics. Every line and letter (signatures included) must be absolutely black. This direction applies to all lines, however fine, to shading and to lines representing cut surfaces in sectional views. All lines must be clean, sharp, and solid, and they must not be too fine or crowded. Surface shading, when used, should be open. Sectional shading should be made by oblique parallel lines, which may be about 0.3 cm apart. Solid black should not be used for sectional or surface shading. Freehand work should be avoided whenever possible.例文帳に追加

すべての図面は，複製が十分なものとなり得るように，ペン書又は写真平版法により作成しなければならない。すべての線及び文字(署名を含む)は，黒色でなければならない。この指示は，すべての線(きわめて細いものを含む)，陰影及び断面図の切断面を示す線に適用される。すべての線は，整った，鮮明かつ均質な線でなければならず，また，細過ぎたり詰まり過ぎたりしてはならない。面に陰影を施すときは，陰影部の輪郭に縁取り線を施さない。断面の陰影は，約0.3cm間隔の平行斜線で作成する。断面又は表面の陰影は，黒く塗りつぶしてはならない。フリーハンドの図面は，可能な限り避ける。 - 特許庁

(2) The registration of a disposition prescribed in the preceding paragraph shall include the name and address of each recognition trustee or provisional administrator, and if permission as set forth in the proviso to Article 39, paragraph (1) (including cases where applied mutatis mutandis pursuant to Article 55, paragraph (1); hereinafter the same shall apply in this paragraph) is granted for independent performance of duties by each recognition trustee or provisional administrator, a statement to that effect. If permission as set forth in the proviso to Article 39, paragraph (1) is granted for the division of duties among recognition trustees or provisional administrators, a statement to that effect and a description of the duties assigned to each recognition trustee or provisional administrator shall be included. 例文帳に追加

２　前項に規定する処分の登記には、承認管財人又は保全管理人の氏名又は名称及び住所、承認管財人又は保全管理人がそれぞれ単独にその職務を行うことについて第三十九条第一項ただし書（第五十五条第一項において準用する場合を含む。以下この項において同じ。）の許可があったときはその旨並びに承認管財人又は保全管理人が職務を分掌することについて第三十九条第一項ただし書の許可があったときはその旨及び各承認管財人又は各保全管理人が分掌する職務の内容をも登記しなければならない。 - 日本法令外国語訳データベースシステム

Article 41-23 A Designated Credit Bureau shall conduct the necessary and proper supervision of Member Money Lenders so that the Member Money Lenders do not use the Credit Information provided by said Designated Credit Bureau for any purpose other than investigation of the capacity of a Person Seeking Funds, etc. who is its customer to perform a monetary debt (in cases where the Designated Credit Bureau is providing Credit Information to the Member Money Lender for their investigation of a customer's capacity for performance (excluding the above-mentioned investigation of capacity for performance) with approval under the proviso to Article 41-18, paragraph (1), such investigation of capacity for performance shall be included). 例文帳に追加

第四十一条の二十三　指定信用情報機関は、加入貸金業者が指定信用情報機関から提供を受けた信用情報をその顧客である資金需要者等の返済能力の調査（指定信用情報機関が第四十一条の十八第一項ただし書の承認を受けて加入貸金業者の顧客の金銭債務の弁済能力の調査（当該返済能力の調査を除く。）のために信用情報の提供を行つている場合には、当該弁済能力の調査を含む。）以外の目的で使用しないよう加入貸金業者に対する必要かつ適切な監督を行わなければならない。 - 日本法令外国語訳データベースシステム

In evaluating the business management (governance) system, the inspector shall not rely purely on the results of the examination of the "development and establishment of systems by the management" as specified in the checklists included in the sections regarding items other than business management. Rather, the inspector shall examine whether the financial institution is effectively exercising the functions of the four basic elements specified in the checklist for business management (governance). (1) a system of business management (governance) by the representative, directors, non-representative directors and the Board of Directors, (2) a system of internal audits, (3) a system of audits by corporate auditors and (4) a system of external audits, so as to ensure the appropriateness and soundness of its business operations. 例文帳に追加

経営管理（ガバナンス）態勢の評価に当たっては、他の評定項目の確認検査用チェックリストにおける「経営陣による態勢の整備・確立状況」の検証結果そのものを反映させるものではなく、経営管理（ガバナンス）態勢の確認検査用チェックリストに掲げられている４つの基本的要素（①代表取締役、取締役及び取締役会による経営管理（ガバナンス）態勢、②内部監査態勢、③監査役・監査役会による監査態勢、④外部監査態勢）が、金融機関の業務の適切性及び健全性の確保のために、その基本的機能を実効的に発揮しているかを検証し、評定を行うものとする。 - 金融庁

The rapid deterioration of business performance recently has led to an increase in the number of entities which refer to the going concern assumption in explanatory notes of their (quarterly) financial statements, and as supplementary information in the relevant auditor’s reports.Some attributed this to the fact that the Regulations Concerning Financial Statements, etc., which stipulate the disclosure of explanatory notes regarding the going concern assumption, and the Auditing Standards, which set out the auditor’s responsibility therewith, seem to require that, whenever certain events or conditions exist, explanatory notes and supplementary information concerning the going concern assumption be included automatically in the financial statements and the auditor’s report respectively.There are heightened concerns that this has resulted in the practice in which the explanatory notes are added on the basis of a mere existence of such facts without allowing any judgment. 例文帳に追加

近時の企業業績の急激な悪化に伴い、（四半期）財務諸表に継続企業の前提に関する注記や監査報告書に追記情報が付される企業が増加しているが、その背景として、継続企業の前提に関する注記の開示を規定している財務諸表等規則等やその監査を規定する監査基準において、一定の事象や状況が存在すれば直ちに継続企業の前提に関する注記及び追記情報の記載を要するとの規定となっているとの理解がなされ、一定の事実の存在により画一的に当該注記を行う実務となっているとの指摘がある。 - 金融庁

Examples include the following information included in the Annual Report: 1) "Major financial data proceedings" under the "company overview" section; 2) "Business results," "production, orders received, and sales," "research and development" and "analysis of financial condition and results of operation" under the "business condition" section; 3) "Facilities and equipment"; 4) "Stock information," "treasury stock repurchases," "dividend policy" and "corporate governance" under the "company information" section; 5) "Major assets and liabilities" and "other" under the "financial information" section; 6) "Corporate bonds guaranteed" under the "information on guarantors" section; 7) Information derived from data presented in the financial statements in "information on indices and others." 例文帳に追加

例えば、有価証券報告書の記載事項中、「企業の概況」の「主要な経営指標等の推移」の項目、「事業の状況」の「業績等の概要」、「生産、受注及び販売の状況」、「研究開発活動」及び「財政状態及び経営成績の分析」の項目、「設備の状況」の項目、「提出会社の状況」の「株式等の状況」、「自己株式の取得等の状況」、「配当政策」及び「コーポレート・ガバナンスの状況」の項目、「経理の状況」の「主要な資産及び負債の内容」及び「その他」の項目、「保証会社情報」の「保証の対象となっている社債」の項目並びに「指数等の情報」の項目のうち、財務諸表の表示等を用いた記載が挙げられる。 - 金融庁

Hanzo YAMANASHI, the Minister of Army, Giichi TANAKA, the former Minister of Army, and Aritomo YAMAGATA, the Genro, rebelled to appoint the civil officer to the Minister of Military, because it was not appropriate to the Imperial Rescript to Soldiers and Sailors and the understanding of supreme command in the Constitution of the Empire of Japan, the government regulations of the Ministry of Army and Navy described that the Minister of Military should be the Major Captain and Lieutenant General in commission or reserve duty (The Military ministers to be officers on active-duty rule was not adopted at that time.), and Iaku-joso (making comments on military affairs to the Emperor with full responsibility of the results) by the Minister of Army and Navy included a part related to the supreme command, the substitution of the duty by the civil officer would be the unconstitutional action against the independence of the supreme command which secured under the Constitution. 例文帳に追加

これに対して山梨半造陸軍大臣をはじめ、田中義一前陸相及び元老山縣有朋は、軍部大臣に文官を任命することは軍人勅諭及び帝国憲法の統帥権の解釈からして不適当であること、陸軍省官制および海軍省官制には軍部大臣が現役あるいは予備役の大将・中将と明記され（当時は軍部大臣現役武官制ではない）ていること、また、陸海軍大臣の帷幄上奏には統帥に関わる部分も含まれており、これを文官が代理するのは憲法で保障された統帥権の独立に対する違憲行為であるとして反発した。 - Wikipedia日英京都関連文書対訳コーパス

(5) Organizations formed pursuant to the provisions of any of the following Acts shall not be included in another entrepreneur who purchases commodities or works prescribed in paragraph 1 or the preceding paragraph; provided, however, that this shall, in the case of organizations formed pursuant to the provisions of any of the Acts mentioned in items viii and viii-ii, only apply to the cases where a business cooperative, a minor business cooperative, a federation of cooperatives, a commercial and industrial partnership, or a federation of commercial and industrial partnerships purchases such commodities as prescribed in paragraph 2 or such works as prescribed in paragraph 4, for the consumption of persons directly or indirectly constituting the said business cooperative, federation of cooperatives, commercial and industrial partnerships, or a federation of commercial and industrial partnerships: 例文帳に追加

５　第一項又は前項に規定する販売の相手方たる事業者には、次に掲げる法律の規定に基づいて設立された団体を含まないものとする。ただし、第八号及び第八号の二に掲げる法律の規定に基づいて設立された団体にあつては、事業協同組合、事業協同小組合、協同組合連合会、商工組合又は商工組合連合会が当該事業協同組合、協同組合連合会、商工組合又は商工組合連合会を直接又は間接に構成する者の消費の用に供する第二項に規定する商品又は第四項に規定する物を買い受ける場合に限る。 - 日本法令外国語訳データベースシステム

A person claiming to be the owner of a trade mark or series of trademarks may, on payment of the prescribed fee (if any), apply in the prescribed manner (if any) for the registration of the trade mark or series of trademarks used or proposed to be used in respect of the following: particular goods or services within 1 or more classes: particular goods and services within 1 or more classes. The Commissioner must not register a trade mark in respect of all of the goods and services included in a class, or a large variety of goods or services, unless the specification is justified by the use or intended use of the sign.例文帳に追加

その方法商標又は連続商標の所有者であると主張する者は，所定の手数料があるときはそれを納付して，所定の方法があるときはその方法により，次に掲げる事項に関して使用する又は使用する予定である商標又は連続商標についての登録出願をすることができる。1又は2以上の類に含まれる特定の商品又はサービス1又は2以上の類に含まれる特定の商品及びサービス局長は，標識の使用又は意図されている使用によって指定が正当化される場合を除き，1の類に含まれている商品及びサービスのすべて又は多種類の商品若しくはサービスに関して，商標を登録してはならない。 - 特許庁

The design is not to be treated, for the purposes of this Act, as being other than new and distinctive, or as having been published, by reason only of any use previously made of the artistic work, unless: the previous use consisted of, or included, the sale, letting for hire or exposing for sale or hire of products to which the design had been applied industrially, other than products specified in regulations for the purposes of paragraph 43(1)(a); and the previous use was by, or with the consent of, the owner of the copyright in the artistic work. 例文帳に追加

当該意匠は，本法の適用上，その美術的著作物について先にされた使用のみを理由として，新規性及び識別性を有さないもの，又は公開されていたものとして，取り扱ってはならない。ただし，その使用が次の場合に該当していたときは，この限りでない。先の使用が，その意匠が産業上利用された製品であって，第43条(1)(a)の適用上，規則に指定されているもの以外の製品に係わる販売，賃貸，又は販売若しくは賃貸のための展示からなるか，又はこれを含んでいた場合，及び先の使用が，その美術的著作物の著作権所有者により又はその同意を得てなされたものである場合 - 特許庁

Article 17-9 (1) A Registered Certifying Body shall, within three months after the end of each business year, prepare a list of property or a balance sheet, a profit and loss statement or a settlement of accounts, and a business report (in the case where these documents are prepared as electromagnetic records (meaning records produced by an electronic device, magnetic device or any other device not recognizable to human sense, which are used for data processing by a computer; the same shall apply hereinafter), or electromagnetic records are prepared instead of preparing the documents, such electromagnetic records shall be included; these documents shall hereinafter be referred to as the "Financial Statements, etc.") and keep them in its office for five years. 例文帳に追加

第十七条の九　登録認定機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらのものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下同じ。）で作成され、又はその作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。以下「財務諸表等」という。）を作成し、五年間事業所に備えて置かなければならない。 - 日本法令外国語訳データベースシステム

(ii) Sale and purchase of Specified Assets and other transactions specified by a Cabinet Order which are carried out with the Investment Trust Property for which the Settlor Company of an Investment Trust gives instructions on investment, by the Settlor Company of an Investment Trust or one of its directors or executive officers, or carried out with other Investment Trust Property for which the Settlor Company of an Investment Trust gives instructions on investment (in cases where the Settlor Company of an Investment Trust is an Asset Management Company, an Investment Corporation investing assets shall be included; the same shall apply in the following item), by Interested Persons, etc. and other persons specified by a Cabinet Order: Investment Trust Property for which the Settlor Company of an Investment Trust gives instructions for investment and other Investment Trust Property pertaining to an Investment Trust Managed under Instructions from the Settlor where assets similar to said Specified Assets are the subject of investment; and 例文帳に追加

二　運用の指図を行う投資信託財産と自己又はその取締役若しくは執行役、運用の指図を行う他の投資信託財産（当該投資信託委託会社が資産運用会社である場合にあつては、資産の運用を行う投資法人を含む。次号において同じ。）、利害関係人等その他の政令で定める者との間における特定資産の売買その他の政令で定める取引　当該運用の指図を行う投資信託財産及び当該特定資産と同種の資産を投資の対象とする委託者指図型投資信託に係る他の投資信託財産 - 日本法令外国語訳データベースシステム

business (in cases where a person intends to carry out Specified Investment Management Activities (meaning to conclude a contract set forth in Article 2, paragraph (8), item (xii), sub-item (a) and to invest money or other properties as an investment in Real Estate, etc. (meaning real estate and other assets specified by a Cabinet Order as prescribed in Article 35, paragraph (1), item (xv), sub-item (a); hereinafter the same shall apply in this item) or to invest money or other properties contributed by a person who holds the rights indicated on the Beneficiary Certificates of investment trusts set forth in Article 2, paragraph (1), item (x) as an investment in Real Estate, etc. under said contract; the same shall apply hereinafter), the business of conducting said Specified Investment Management Activities shall be included) 例文帳に追加

業務（業として特定投資運用行為（第二条第八項第十二号イに掲げる契約を締結し、当該契約に基づき、不動産等（第三十五条第一項第十五号イに規定する不動産その他の政令で定める資産をいう。以下この号において同じ。）に対する投資として金銭その他の財産の運用を行うこと又は不動産等に対する投資として第二条第一項第十号に規定する投資信託の受益証券に表示される権利を有する者から拠出を受けた金銭その他の財産の運用を行うことをいう。以下同じ。）を行おうとする場合にあつては、当該特定投資運用行為を行う業務を含む。） - 日本法令外国語訳データベースシステム

may choose not to grant approval only where the implementation of the business pertaining to the application is found not to be in the public interest or to hinder the protection of Investors due to the difficulty of managing the risk of losses arising from the business (in the case of approval for conducting Specified Investment Management Activities in the course of business, cases where a person is found not to have a personnel structure sufficient for carrying out the business of conducting Specified Investment Management Activities in an appropriate manner shall be included). In this case, the Prime Minister shall, in advance, hear the opinions of the Minister of Land, Infrastructure, Transport and Tourism or another head of an administrative organ specified by a Cabinet Order which is found to be related thereto, with regard to whether or not such person has a personnel structure sufficient for carrying out the business of conducting said Specified Investment Management Activities, taking into consideration the contents and method of said business. 例文帳に追加

認められるとき（業として特定投資運用行為を行うことについての承認にあつては、当該特定投資運用行為を行う業務を適確に遂行するに足りる人的構成を有しないと認められるときを含む。）に限り、承認しないことができる。この場合において、内閣総理大臣は、あらかじめ、その者が当該特定投資運用行為を行う業務を適確に遂行するに足りる人的構成を有する者であるかどうかにつき、当該業務の内容及び方法を勘案して関係があると認められる国土交通大臣その他の政令で定める行政機関の長の意見を聴くものとする - 日本法令外国語訳データベースシステム

(vi) The area specified in this table shall be that of a university's own school buildings; provided, however, that when said university and other schools, special training colleges, or miscellaneous schools (hereinafter referred to as "schools, etc." in this item) are located on the same site or in the adjacent area and the total area of the respective schools' own school buildings and common use space is not below the aggregated total of the area of the school buildings, which is the standard for receiving an approval for the establishment of each of these schools, etc., the area of said common use space may be included into the area specified in this table, to the extent that it does not impede the education and research at said university (the same shall apply in table (b) and table (c)). 例文帳に追加

六　この表に定める面積は、専用部分の面積とする。ただし、当該大学と他の学校、専修学校又は各種学校（以下この号において「学校等」という。）が同一の敷地内又は隣接地に所在する場合であつて、それぞれの学校等の校舎の専用部分の面積及び共用部分の面積を合算した面積が、それぞれの学校等が設置の認可を受ける場合において基準となる校舎の面積を合算した面積以上のものであるときは、当該大学の教育研究に支障がない限度において、この表に定める面積に当該学校等との共用部分の面積を含めることができる（ロ及びハの表において同じ。）。 - 日本法令外国語訳データベースシステム

a) Comparable uncontrolled price method (meaning the method which uses, as the amount of the consideration for a foreign affiliated transaction, the amount equivalent to the amount of the consideration for a transaction wherein the seller and the buyer who are not in a special relationship have sold or bought inventory assets of the same type as the inventory assets pertaining to the said foreign affiliated transaction, under circumstances where the transaction level, transaction volume and any other conditions are similar to those of the said foreign affiliated transaction (in the case where such inventory assets of the same type have been sold or bought under circumstances where the transaction level, transaction volume and any other conditions are different from those of the said foreign affiliated transaction, and any variance arising from such difference in the conditions can be adjusted, the amount of the consideration as adjusted shall be included 例文帳に追加

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

(6) Even where a domestic corporation has filed a final return form, etc. or a consolidated final return form prescribed in paragraph (1) without the application or written statement attached thereto as set forth in the preceding paragraph regarding the whole or part of the necessary matters including [1] the amount to be included in the amount of deductible expense pursuant to the said paragraph, [2] the taxed amount of retained income or individually taxed amount of retained income and [3] any other matters specified by an Ordinance of the Ministry of Finance, the district director may, when he/she finds any unavoidable reason for the domestic corporation's failure to make a necessary application or attach a necessary written statement as set forth in the said paragraph, apply the provision of paragraph (1) to any amount for which the application or written statement has not been made or attached, only if such application and written statement are submitted. 例文帳に追加

６　税務署長は、第一項の規定により損金の額に算入されるべきこととなる金額又は課税済留保金額若しくは個別課税済留保金額その他財務省令で定める事項の全部又は一部につき前項の記載又は明細書の添付がない確定申告書等又は同項に規定する連結確定申告書の提出があつた場合においても、同項の記載又は明細書の添付がなかつたことについてやむを得ない事情があると認める場合において、これらの明細書の提出があつたときは、その記載又は明細書の添付がなかつた金額につき第一項の規定を適用することができる。 - 日本法令外国語訳データベースシステム

Article 66-9-9 Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 66-9-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of creditable foreign corporation tax that shall be deemed to be paid by a domestic corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 66-9-7(1), which pertains to the taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of income for each business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order. 例文帳に追加

第六十六条の九の九　特殊関係株主等と特殊関係内国法人との間に第六十六条の九の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十六条の九の七第一項の規定により特殊関係株主等である内国法人が納付したとみなされる控除対象外国法人税の額のうち前条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入された課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

a) Comparable uncontrolled price method (meaning the method which uses, as the amount of the consideration for a foreign affiliated transaction, the amount equivalent to the amount of the consideration for a transaction wherein the seller and the buyer who are not in a special relationship have sold or bought inventory assets of the same type as the inventory assets pertaining to the said foreign affiliated transaction, under circumstances where the transaction level, transaction volume and any other conditions are similar to those of the said foreign affiliated transaction (in the case where such inventory assets of the same type have been sold or bought under circumstances where the transaction level, transaction volume and any other conditions are different from those of the said foreign affiliated transaction, and any variance arising from such difference in the conditions can be adjusted, the amount of the consideration as adjusted shall be included 例文帳に追加

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

(6) Even where a consolidated corporation has filed a consolidated final return form, etc. or a final return form prescribed in paragraph (1) without the application or written statement attached thereto as set forth in the preceding paragraph regarding the whole or part of the necessary matters including [1] the amount to be included in the amount of deductible expense pursuant to paragraph (1), [2] the individually taxed amount of retained income or taxed amount of retained income and [3] any other matters specified by an Ordinance of the Ministry of Finance, the district director may, when he/she finds any unavoidable reason for the consolidated corporation's failure to make a necessary application or attach a necessary written statement as set forth in the said paragraph, apply the provision of paragraph (1) to any amount for which the application or written statement has not been made or attached, only if such application and written statement are submitted. 例文帳に追加

６　税務署長は、第一項の規定により損金の額に算入されるべきこととなる金額又は個別課税済留保金額若しくは課税済留保金額その他財務省令で定める事項の全部又は一部につき前項の記載又は明細書の添付がない連結確定申告書等又は同項に規定する確定申告書の提出があつた場合においても、同項の記載又は明細書の添付がなかつたことについてやむを得ない事情があると認める場合において、これらの明細書の提出があつたときは、その記載又は明細書の添付がなかつた金額につき第一項の規定を適用することができる。 - 日本法令外国語訳データベースシステム

Article 68-93-9 Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 68-93-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of individually creditable foreign corporation tax that shall be deemed to be paid by a consolidated corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 68-93-7(1), which pertains to the individually taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of consolidated income for each consolidated business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order. 例文帳に追加

第六十八条の九十三の九　特殊関係株主等と特殊関係内国法人との間に第六十八条の九十三の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十八条の九十三の七第一項の規定により特殊関係株主等である連結法人が納付したとみなされる個別控除対象外国法人税の額のうち前条第一項の規定により各連結事業年度の連結所得の金額の計算上損金の額に算入された個別課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

(10) The amount of expenses specified by a Cabinet Order set forth in Article 66-6(1) of the Act which is applied by replacing the terms pursuant to the provisions of paragraph (3) of the said Article shall be the sum of personnel expenses for officers and employees of a specified foreign subsidiary company, etc. engaged in the business at the said specified foreign subsidiary company, etc. prescribed in paragraph (3) of the said Article (limited to the amount of income calculated in accordance with the provisions of the laws and regulations of Japan prescribed in paragraph (1)(i) of the preceding Article or pursuant to the provisions of paragraph (2) of the said Article or the amount to be included in deductible expenses for calculating the amount of a loss for the relevant business year of the said specified foreign subsidiary company, etc.). 例文帳に追加

１０　法第六十六条の六第三項の規定により読み替えて適用する同条第一項の政令で定める費用の額は、同条第三項に規定する特定外国子会社等の事業に従事する当該特定外国子会社等の役員及び使用人に係る人件費の額の合計額（当該特定外国子会社等の各事業年度において前条第一項第一号に規定する本邦法令の規定の例に準じて計算した場合又は同条第二項の規定により計算した場合に算出される所得の金額又は欠損の金額の計算上損金の額に算入されるものに限る。）とする。 - 日本法令外国語訳データベースシステム

(5) The amount of expenses specified by a Cabinet Order set forth in Article 68-90(1) of the Act which is applied by replacing the terms pursuant to the provisions of paragraph (3) of the said Article shall be the sum of personnel expense for officers and employees of a specified foreign subsidiary company, etc. engaged in the business at the said specified foreign subsidiary company, etc. prescribed in paragraph (3) of the said Article (limited to the amount of income calculated in accordance with the provisions of the laws and regulations of Japan prescribed in paragraph (1)(i) of the preceding Article or pursuant to the provisions of paragraph (2) of the said Article or the amount to be included in deductible expenses for calculating the amount of a loss for the relevant business year of the said specified foreign subsidiary company, etc.). 例文帳に追加

５　法第六十八条の九十第三項の規定により読み替えて適用する同条第一項の政令で定める費用の額は、同条第三項に規定する特定外国子会社等の事業に従事する当該特定外国子会社等の役員及び使用人に係る人件費の額の合計額（当該特定外国子会社等の各事業年度において前条第一項第一号に規定する本邦法令の規定の例に準じて計算した場合又は同条第二項の規定により計算した場合に算出される所得の金額又は欠損の金額の計算上損金の額に算入されるものに限る。）とする。 - 日本法令外国語訳データベースシステム

(10) Where a foreign corporation that conducts a business consisting of operations both in and outside Japan conducts any of the acts listed in the items of Article 176(3) (Auxiliary Acts, etc.), the amount that a department of the foreign corporation which performs the said operations in Japan receives as expenses related to the said acts attributable to the said department or the amount that the said department pays as expenses related to the said acts attributable to a department of the foreign corporation which conducts a business outside Japan shall not be included in gross profits or deductible expenses, respectively, when calculating the amount of the foreign corporation's income categorized as domestic source income prescribed in Article 142 of the Act. 例文帳に追加

１０　国内及び国外の双方にわたつて事業を行う外国法人が第百七十六条第三項各号（補助的行為等）に掲げる行為をする場合には、その外国法人の国内において行う事業の部門が当該行為に係る費用で当該部門に帰せられるものとして支払を受ける金額又は当該部門が当該行為に係る費用でその外国法人の国外において行う事業の部門に帰せられるものとして支払う金額は、その外国法人の法第百四十二条に規定する国内源泉所得に係る所得の金額の計算上、それぞれ益金の額又は損金の額に算入しない。 - 日本法令外国語訳データベースシステム

In this case, the colored layer has only the colored constitution units A, which should be included in the member for optical element and is not fixed in the film thickness, and is arranged in accordance with the predetermined two-dimensional array pattern.例文帳に追加

色特性が異なる２種類以上の着色層構成単位を、所定の二次元配列パターンに従って混在させて配置した着色層を備えた光学素子用部材であって、当該着色層に前記着色層構成単位として、個々の着色層構成単位内に膜厚が一定でない着色層構成単位Ａが少なくとも１種類含まれている光学素子用部材の、当該膜厚が一定でない着色層構成単位Ａの色特性を評価するために用いられる標本着色層であって、前記光学素子用部材に含まれるべき前記膜厚が一定でない着色層構成単位Ａのみを、前記所定の二次元配列パターンに従って配置した着色層を備えることを特徴とする、標本着色層。 - 特許庁

Where a Contracting State includes in the profits of an enterprise of that Contracting State ( and taxes accordingly ) profits on which an enterprise of the other Contracting State has been charged to tax in that other Contracting State and that other Contracting State agrees that the profits so included are profits which would have accrued to the enterprise of the first-mentioned Contracting State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other Contracting State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. 例文帳に追加

一方の締約国において租税を課された当該一方の締約国の企業の利得を他方の締約国が当該他方の締約国の企業の利得に算入して租税を課する場合において、当該一方の締約国が、その算入された利得が、双方の企業の間に設けられた条件が独立の企業の間に設けられたであろう条件であったとしたならば当該他方の締約国の企業の利得となったとみられる利得であることにつき当該他方の締約国との間で合意するときは、当該一方の締約国は、当該利得に対して当該一方の締約国において課された租税の額について適当な調整を行う。 - 財務省

2. Where a Contracting State includes, in accordance with the provisions of paragraph 1, in the profits of an enterprise of that Contracting State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other Contracting State and where the competent authorities of the Contracting States agree that all or part of the profits so included are profits which would have accrued to the enterprise of the first-mentioned Contracting State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other Contracting State shall make an appropriate adjustment to the amount of the tax charged therein on those agreed profits. 例文帳に追加

２一方の締約国が、他方の締約国において租税を課された当該他方の締約国の企業の利得を１の規定により当該一方の締約国の企業の利得に算入して租税を課する場合において、両締約国の権限のある当局が、その算入された利得の全部又は一部が、双方の企業の間に設けられた条件が独立の企業の間に設けられたであろう条件であったとしたならば当該一方の締約国の企業の利得となったとみられる利得であることに合意するときは、当該他方の締約国は、その合意された利得に対して当該他方の締約国において課された租税の額について適当な調整を行う。 - 財務省

6. Notwithstanding the provisions of paragraph 4, the Netherlands shall allow a deduction from the Netherlands tax for the tax paid in Japan on items of income which according to paragraph 1 of Article 7, paragraph 7 of Article 10, paragraph 5 of Article 11, paragraph 3 of Article 12 and paragraph 2 of Article 20 may be taxed in Japan to the extent that these items are included in the basis referred to in paragraph 3, insofar as the Netherlands under the provisions of the Netherlands law for the avoidance of double taxation allows a deduction from the Netherlands tax of the tax levied in another country on such items of income. For the computation of this deduction the provisions of paragraph 5 of this Article shall apply accordingly.例文帳に追加

６ ４の規定にかかわらず、オランダは、第七条１、第十条７、第十一条５、第十二条３及び第二十条２の規定に従い日本国において租税を課される所得について、二重課税の回避に関するオランダの法令の規定に基づいてオランダの租税からオランダ以外の国においてこれらの所得に対して課される租税を控除することを認める場合には、これらの所得について日本国において納付した租税をオランダの租税から控除することを認める（これらの所得が３に規定する課税標準に含まれる場合に限る。）。この控除の算定に当たっては、５の規定を適用する。 - 財務省

If such part of the patented invention described in a certain claim that is defined by the “matters falling under the matters to define the invention (and the use)” of the drug product or agricultural chemical that was the subject of the present disposition has been able to be worked by a prior disposition, it should be interpreted that another part that is included in this part (such part of the patented invention described in another claim containing all of the matters to define the invention described in the aforementioned claim that is defined by the “matters falling under the matters to define the invention and the use” of the drug product or agricultural chemical that was the subject of the present disposition) has been also able to be worked by the prior disposition as well. 例文帳に追加

一の請求項に係る特許発明のうち、本件処分の対象となった医薬品又は農薬の「発明特定事項(及び用途)に該当する事項」によって特定される範囲が、先行処分によって実施できるようになっていたのであれば、当該範囲に包含される他の範囲(当該請求項の発明特定事項をすべて含む他の請求項に係る特許発明のうち、本件処分の対象となった医薬品又は農薬の「発明特定事項(及び用途)に該当する事項」によって特定される範囲)も、先行処分によって実施できるようになっていたと解釈するべきである。 - 特許庁

For example, in cases where a claimed invention includes the gene actually obtained and many of genes whose identity is extremely low to the said gene obtained and is specified by their function and that as a result, many of genes which do not have the same function as the said gene obtained are included in the genes whose identity is extremely low, a large amount of trials and errors or complicated experimentation are generally needed to select the genes with the same function as the said gene obtained among the genes whose identity is extremely low beyond the reasonable extent that can be expected from a person skilled in the art, and therefore, the detailed description of the invention is not described in such a manner that enables a person skilled in the art to make the product. 例文帳に追加

例えば、実際に取得された遺伝子、及び、これに対し著しく相同性が低い遺伝子を含み、かつ機能により特定されている請求項において、著しく相同性が低い遺伝子の中に、実際に取得された遺伝子と同一の機能を有しない遺伝子が多数含まれることになる場合には、それらの遺伝子の中から、取得された遺伝子と同一の機能を有するものを選択するためには、通常、当業者に期待しうる程度を超える試行錯誤や複雑高度な実験等を行う必要があるので、当業者がその物を作ることができるように発明の詳細な説明が記載されていないことになる。 - 特許庁

A parison wall thickness adjusting process for adjusting the wall thickness of the constituent part of the parison forming the arbitrary constituent part of the hollow container by expansion, so that the arbitrary constituent part of the hollow container becomes desired wall thickness is included between the parison forming process and the container forming process.例文帳に追加

本発明の中空容器のブロー成形方法は、溶融状態の樹脂を押し出しパリソンを形成させるパリソン形成工程と、パリソンの外周面外方に容器型を配置し、パリソンの一端部を封止してパリソン内に流体を流入させることによりパリソンを膨張させて容器型に押し付け、次いで冷却して中空容器を形成させる容器形成工程と、を含んでなる樹脂製中空容器のブロー成形方法であって、パリソン形成工程と容器形成工程との間に、膨張することによって中空容器の任意の構成部分を形成するパリソンの構成部分の肉厚を、中空容器の任意の構成部分が所望の肉厚となるように調整するパリソン肉厚調整工程を含むことを特徴とする。 - 特許庁

2. With regard to the Additional Pension for Spouses which is included in the Old-age Employees' Pension and any other old-age benefits that may be granted as a fixed sum in cases where the period of coverage under the legislation of Japan pursuant to the Japanese pension systems for employees equals or exceeds the specified period determined by the legislation of Japan, if the requirements for receiving such benefits are fulfilled by virtue of paragraph 1 of Article 18, the amount to be granted shall be calculated according to the proportion of the periods of coverage under the legislation of Japan pursuant to the Japanese pension systems for employees from which such benefits will be paid to that specified period.例文帳に追加

２ 老齢厚生年金の一部である配偶者加給その他の老齢給付であって、日本国の被用者年金制度に基づく日本国の法令による保険期間が日本国の法令上定められた期間に等しいか又はこれを超える場合に一定額が支給されるものに関しては、当該老齢給付を受けるための要件が前条１の規定の適用により満たされる場合には、支給される当該老齢給付の額は、当該定められた期間に対する当該老齢給付が支給される日本国の被用者年金制度に基づく日本国の法令による保険期間の比率に基づいて計算する。 - 厚生労働省

Article 68-92 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as "individually taxed amount of retained income" and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十二　第六十八条の九十第一項の規定の適用を受けた連結法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十三の八　第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

(2) Additionally, state of the art shall also be deemed to be the content of the following patent applications with earlier relevant filing dates which have been made available to the public only on or after the date relevant for the priority of the later application: 1. national applications as originally filed with the Patent Office; 2. European applications as originally filed with the competent authority where protection is sought for the Federal Republic of Germany and if the designation fee for the Federal Republic of Germany has been paid in accordance with Article 79(2) of the European Patent Convention, and if it is an application for a regular European patent based on an international application (Article 153(2) EPC) that fulfills the conditions set out in Article 153(5) of the European Patent Convention; (Article 153(2) EPC) that fulfills the conditions set out in Article 153(5) of the European Patent Convention; international applications under the Patent Cooperation Treaty as originally filed with the receiving office when the Patent Office has been designated for the application. When the earlier date relevant for priority of an application is based on a claim to priority of a prior application, the first sentence of subsection (2) shall be applicable only to the extent that the content of the application to be considered in accordance therewith does not go beyond the content of the prior application. Patent applications under no. 1 of the first sentence of subsection (2), which are the subject of an order under Section 50(1) or (4) of this Act, shall be considered to have been made available to the public upon expiry of the eighteenth month following their filing. (3) The provisions of subsections (1) and (2) shall not exclude from patentability any substance or substance mixture included in the state of the art when such is intended for use in a process cited in Section 2a(1), no. 2, and its use for such a process is not included in the state of the art. 例文帳に追加

(2) 更に，先の優先日を有する次の特許出願の内容であって，後の出願の優先日以後に初めて公衆も利用に供されたものも，技術水準とみなされる。1. ドイツ特許庁に最初になされた国内出願2. 所轄当局に最初になされた欧州出願であって，その出願においてドイツ連邦共和国における保護が求められ，かつ，その出願に関してドイツ連邦共和国についての指定手数料が欧州特許条約第 79条(2)に従って納付されているもの，及び国際出願に基づく正規の欧州特許出願(欧州特許条約第 153条(2))であって，欧州特許条約第 153条(5)に規定された条件を満たしているもの3. 受理官庁に最初になされた特許協力条約に基づく国際出願であって，その出願についてドイツ特許庁が指定官庁であるもの 出願の優先権に関する先の基準日が先の出願に係る優先権の主張に基づくものである場合は，(2)第 1文は，それに従って考慮される出願の内容が先の出願の内容を超えていない範囲に限り適用する。(2)第 1文 1.に基づく特許出願であって，それに対して第 50条(1)又は(4)に基づく命令が出されたものは，その提出後 18月が経過したときに，公衆の利用に供されたものとみなされる。 - 特許庁

(7) When calculating the amount listed in Article 39-15(1)(i) with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year pursuant to the provisions of paragraph (1), if there is any amount to be included in deductible expenses in the relevant business year, pursuant to the provisions of Article 33 and Article 42 to Article 53 of the Corporation Tax Act and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 65-7 to Article 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7(1) of the Act), Article 67-12(2) and Article 67-13(2) of the Act, whose provisions shall be applicable under the provisions of the said item, the said amount shall be included in deductible expenses for calculating the amount of adjusted income for the relevant business year, only when detailed statements concerning the inclusion of the said amount in deductible expenses are attached to a final return form; provided, however, that when a final return form has not been submitted or a final return form has been submitted without detailed statements concerning the inclusion of the said amount in deductible expenses, the district director shall, when he/she finds that there was any compelling reason therefor, apply the provisions of the main clause of this paragraph, only when the said detailed statements have been submitted. 例文帳に追加

７　第一項の規定により特定外国子会社等の各事業年度の決算に基づく所得の金額に係る第三十九条の十五第一項第一号に掲げる金額の計算をする場合において、同号の規定によりその例に準ずるものとされる法人税法第三十三条及び第四十二条から第五十三条までの規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第六十五条の七から第六十五条の九まで（法第六十五条の七第一項の表の第十九号に係る部分に限る。）、第六十七条の十二第二項及び第六十七条の十三第二項の規定により当該各事業年度において損金の額に算入されることとなる金額があるときは、確定申告書に、当該金額の損金算入に関する明細書の添付がある場合に限り、当該金額を当該各事業年度の調整所得金額の計算上、損金の額に算入する。ただし、税務署長は、確定申告書の提出がなかつた場合又は当該損金算入に関する明細書の添付がない確定申告書の提出があつた場合において、その提出又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該明細書の提出があつた場合に限り、この項本文の規定を適用することができる。 - 日本法令外国語訳データベースシステム

The requests were issued under the title "Regarding Anti-Disaster Financial Measures Concerning the 2008 the Iwate-Miyagi Inland Earthquake." They included requests that financial institutions allow depositors who have lost deposit certificates and passbooks to withdraw deposits after confirming their identity, and that they accept premature cancellations of time deposits and the like depending on the circumstances of depositors and provide loans with such deposits as collateral. There was also a request that, in consideration of the damage done by the earthquake and emergency fund needs, financial institutions promptly take appropriate measures to accommodate the earthquake victims, such as opening an office for consultations concerning loans, simplifying loan screening procedures, speeding up the provision of loans and accepting debt moratorium. 例文帳に追加

文書のタイトルは「『平成20年岩手・宮城内陸地震』にかかる災害に対する金融上の措置について」ということでございまして、主だった内容を申し上げますと、一つには、「預金証書、通帳等を紛失した場合でも預金者であることを確認して払戻しに応じること」、二つ目に、「事情によっては定期預金、定期積金等の期限前払戻しに応じること、またこれを担保とする貸付にも応じること」、三つ目に、「災害の状況、応急資金の需要等を勘案して、融資相談所の開設、審査手続きの簡便化、貸出の迅速化、貸出金の返済猶予など、被災者の方々の便宜を考慮した適時的確な措置を講じること」という内容でございます。 - 金融庁

Examples include the following information included in the Annual Securities Report: 1) "Major financial data proceedings" under the "company overview" section; 2) "Business results," "production, orders received, and sales," "risks of business, etc.," "research and development" and "analysis of financial position, operating results, and cash flows" under the "business condition" section; 3) "Facilities and equipment"; 4) "Stock information," "treasury stock repurchases," "dividend policy" and "corporate governance" under the "company information" section; 5) "Major assets and liabilities" and "other" under the "financial information" section; 6) "Corporate bonds guaranteed" under the "information on guarantors" section; 7) Information derived from data presented in the financial statements in "information on indices and others." 例文帳に追加

例えば、有価証券報告書の記載事項中、「企業の概況」の「主要な経営指標等の推移」の項目、「事業の状況」の「業績等の概要」、「生産、受注及び販売の状況」、「事業等のリスク」、「研究開発活動」及び「財政状態、経営成績及びキャッシュ・フローの状況の分析」の項目、「設備の状況」の項目、「提出会社の状況」の「株式等の状況」、「自己株式の取得等の状況」、「配当政策」及び「コーポレート・ガバナンスの状況等」の項目、「経理の状況」の「主要な資産及び負債の内容」及び「その他」の項目、「保証会社情報」の「保証の対象となっている社債」の項目並びに「指数等の情報」の項目のうち、財務諸表の表示等を用いた記載が挙げられる。 - 金融庁