「142年」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

平成17 年4 月1 日現在、産業廃棄物最終処分場の残余容量は約1 億8,625 万㎥であり、前年度から約142 万㎥（約0.8%）増加しています。例文帳に追加

As of April 1, 2005, the remaining capacity of final disposal sites for industrial waste was abput 186.25 million m3, an increase of about 1.42 million m3 (0.8%) over the previous year.  - 経済産業省

PCT国内段階出願に関して，出願人は，第142条の要件を1998年7月1日の直前に有効なPCTに基づく規則の規則4.10の要件により代替することができる。例文帳に追加

In respect of a PCT national phase application, the applicant may substitute the requirements of Rule 4.10 of the Regulations under the PCT as it read immediately before July 1, 1998 for the requirements of section 142.  - 特許庁

2005年４月16日に発生した反日デモ後にJETRO等が中国上海進出の日系企業に行った調査によると142社中60社、全体のうち42％もの企業が今後の企業活動に何らかの影響があると予想している。例文帳に追加

According to a survey of Japanese affiliates in Shanghai, China, conducted by JETRO and other organizations after the anti-Japan protests which took place on April 16, 2005, 60 out of 142 companies or 42% of the total expect the protests to have some effect on their future business activities. - 経済産業省

1947年（昭和22年）3月、最後の帝国議会終了時における各会派の所属者数は次のとおり：研究会142、公正会64、交友倶楽部41、同成会33、火曜会32、同和会30、無所属倶楽部22、無所属8計373名（ただし4月に交友倶楽部所属議員1名が死去）例文帳に追加

In March 1947 when the last session of Imperial Diet was finished, the numbers of councilors of each group were: 142 Kenkyukai, 64 Koseikai, 41 Koyukurabu, 33 Doseikai, 32 Kayokai, 30 Dowakai, 22 Mushozokukurabu, 8 independent - a total of 373 (but one of the Koyukaikurabu member died in April).  - Wikipedia日英京都関連文書対訳コーパス

2011 年に入り欧州債務問題が深刻化してからも、同 国の個人消費は底堅く推移しており、同年の乗用車販 売台数は前年比15 % 増の142 万台を記録した（第 1-6-2-7 図）。例文帳に追加

Russia's consumer spending has shown steady growth even after 2011 when European debt problems became more pronounced and car sales in 2011 reached 1.42 million units, up 15% from the previous year (see Figure 1-6-2-7). - 経済産業省

（3）「のれん」の評価の厳密化　～FASBにおける財務報告改革米国においては、2001年６月に示された米国財務会計基準審議会（ FASB： Financial Accounting Standards Board）承認の基準書（SFAS: Statement of Financial Accounting Standards）第141及び142号によって「のれん（goodwill）」の取扱いが改訂され、財務報告面でのディスクロージャーの強化が行われた。例文帳に追加

(3) Strict evaluation of goodwill ? Financial reporting reform by FASB In the US, the Statement of Financial Accounting Standards (SFAS) 141 and 142 adopted by the Financial Accounting Standards Board (FASB) in June 2001 changed the handling of goodwill, effectively tightening disclosure rules for goodwill in financial reporting. - 経済産業省

1990年から2003年にかけての変化を業種別に見ると、多くの業種では極端な変化は見られない中、製造業において142万人から62万人18に、また卸売・小売業、飲食店においては212万人から154万人へと大幅に減少をしている19。例文帳に追加

A breakdown by industry of changes from 1990 to 2003 reveals that while there were no extreme changes in many industries, there were substantial declines from 1,420,000 to 620,000 in manufacturing,18) and from 2,120,000 to 1,540,000 in the wholesale/retail and eating and drinking establishment industries.19) - 経済産業省

そして、年に１回程度、加熱器１４０に１２０秒程度通電して、ケーシング１１０内の圧力を所定圧力以上としてレギュレータバルブ１４２を開かせ、気相冷媒と水素ガスとの混合気をケーシング１１０外に排出する。例文帳に追加

Electricity is applied to the heater 140 for about 120 seconds about once a year to raise the pressure in the casing 110 to the predetermined pressure or more, open the regulator valve 142, and exhaust a mixture of a gaseous phase refrigerant and gaseous hydrogen outside the casing 110. - 特許庁

第百四十二条　政府は、この法律の施行後五年を目途として、この法律の施行の状況等を勘案し、この法律により改正された雇用保険法等の規定に基づく規制の在り方について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。例文帳に追加

Article 142 After approximately five years from the enforcement of this Act, the government shall, in consideration of the status of the enforcement of this Act and others of a similar nature, examine desirable regulations under the provisions of the Employment Insurance Act, etc. revised by this Act, and take any necessary measures based on the results of the examination when it finds it necessary to do so.  - 日本法令外国語訳データベースシステム

９　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につき、同条の規定により前編第一章第一節（内国法人の各事業年度の所得の金額の計算）の規定に準じて計算する場合には、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。例文帳に追加

(9) When calculating the amount of a foreign corporation's income categorized as domestic source income prescribed in Article 142 of the Act pursuant to the provisions of Chapter I, Section 1 of the preceding Part (Calculation of the Amount of Income for Each Business Year of Domestic Corporations) under the provisions of the said Article, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of the said table shall be deemed to be replaced with the terms listed in the right-hand column of the said table, respectively.  - 日本法令外国語訳データベースシステム

第一条　この法律は、更生保護事業に関する基本事項を定めることにより、更生保護事業の適正な運営を確保し、及びその健全な育成発達を図るとともに、犯罪者予防更生法　（昭和二十四年法律第百四十二号）、執行猶予者保護観察法　（昭和二十九年法律第五十八号）その他更生保護に関する法律とあいまって、犯罪をした者が善良な社会の一員として更生することを助け、もって個人及び公共の福祉の増進に寄与することを目的とする。例文帳に追加

Article 1 The purpose of this Act is, by determining the fundamental aspects of offenders rehabilitation services, to ensure the appropriate administration of the offenders rehabilitation services, promote their sound growth and development and, in accordance with the Offenders Rehabilitation Act (Act No. 142 of 1949), the Act on Probationary Supervision of Persons under Suspension of Execution of Sentence (Act No. 58 of 1954) and other acts related to rehabilitation aid, help offenders rehabilitate themselves as law-abiding members of society, and thereby contribute to the advancement of individual and public welfare.  - 日本法令外国語訳データベースシステム

９　第三項各号に掲げる外国法人税の額のうち法第六十六条の七第一項の規定により特定外国子会社等に係る内国法人が納付する控除対象外国法人税の額とみなされる金額は、その内国法人の当該各号に定める事業年度に係る法人税法第六十九条第一項に規定する控除限度額の計算については、法人税法施行令第百四十二条第三項本文に規定する国外所得金額に含まれるものとする。例文帳に追加

(9) The part of the amount of foreign corporation taxes listed in the items of paragraph (3) that are deemed to be the amount of creditable foreign corporation tax payable by a domestic corporation related to a specified foreign subsidiary company, etc., pursuant to the provisions of Article 66-7(1) of the Act, shall be included in foreign income prescribed in the main clause of Article 142(3) of the Order for Enforcement of the Corporation Tax Act for calculating the maximum amount of deduction prescribed in Article 69(1) of the Corporation Tax Act for a business year specified respectively in the relevant items of the domestic corporation.  - 日本法令外国語訳データベースシステム

三　その外国法人の国内及び国外の双方にわたつて行う事業に係る収益の額又は費用若しくは損失の額を、当該事業年度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益金の額又は損金の額に算入すべき金額として配分している場合には、当該収益の額又は費用若しくは損失の額及びその配分に関する計算の基礎その他参考となるべき事項を記載した明細書例文帳に追加

(iii) In the case where the amount of revenue and expenses, or the amount of loss related to the foreign corporation's business conducted both in and outside Japan is allocated as the amount to be included in gross profits and the amount of deductible expenses in the calculation of the amount of income categorized as income from domestic sources prescribed in Article 142 of the Act for said business year, the statement showing said amount of revenue and expenses, or the amount of loss, the basis of the calculation concerning the allocation thereof, and other matters for reference  - 日本法令外国語訳データベースシステム

８　法第六十六条の六第一項各号に掲げる内国法人の各事業年度の所得の金額の計算上同項の規定により益金の額に算入された金額がある場合には、当該益金の額に算入された金額は、当該内国法人の当該各事業年度に係る法人税法第六十九条第一項に規定する控除限度額の計算については、法人税法施行令第百四十二条第三項本文に規定する国外所得金額に含まれるものとする。ただし、当該内国法人に係る特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該国外所得金額に含まれる金額は、当該益金の額に算入された金額の三分の一に相当する金額とする。例文帳に追加

(8) Where there is any amount included in the gross profits pursuant to the provisions of Article 66-6(1) of the Act for calculating the amount of income for the relevant business year of a domestic corporation listed in the items of the said paragraph, the said amount included in gross profits shall be included in the foreign income prescribed in the main clause of Article 142(3) of the Order for Enforcement of the Corporation Tax Act for calculating the maximum amount of deduction prescribed in Article 69(1) of the Corporation Tax Act for the relevant business year of the said domestic corporation; provided, however, that in the case where the state of the head office of a specified foreign subsidiary company, etc. related to the domestic corporation is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141(1) of the said Order on income of the said specified foreign subsidiary company, etc., the amount to be included in the said foreign income shall be the amount equivalent to one-third of the said amount included in the gross profits.  - 日本法令外国語訳データベースシステム

第百四十二条　外国法人の前条に規定する国内源泉所得に係る所得の金額は、当該国内源泉所得に係る所得について、政令で定めるところにより、前編第一章第一節第二款から第十款まで（内国法人の各事業年度の所得の金額の計算）（第四十六条（非出資組合が賦課金で取得した固定資産等の圧縮額の損金算入）及び第六十条の二（協同組合等の事業分量配当等の損金算入）並びに第五款第五目（連結納税の開始等に伴う資産の時価評価損益）及び第六目（分割等前事業年度等における連結法人間取引の損益）を除く。）の規定に準じて計算した金額とする。例文帳に追加

Article 142 The amount of income of a foreign corporation categorized as domestic source income prescribed in the preceding Article shall be the amount calculated with respect to the said income categorized as domestic source income, pursuant to the provision of a Cabinet Order and in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 10 (Calculation of the Amount of Income for Each Business Year of Domestic Corporations) (excluding Article 46 (Inclusion in Deductible Expenses of the Amount of Advanced Depreciation of Fixed Assets, etc. Acquired by Non-Contribution Partnerships Using Allotment Money) and Article 60-2 (Inclusion in Deductible Expenses of Dividends and the Like Made on the Basis of the Volume of Business with Cooperatives, etc. Incurred by Cooperatives, etc.) as well as Subsection 5, Division 5 (Profit and Loss from Valuation of Assets in Market Value upon Commencement of Consolidated Taxation, etc.) and Division 6 (Profit and Loss from Transactions between Consolidated Corporations in the Business Year prior to Division, etc.))  - 日本法令外国語訳データベースシステム

１７　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された金額がある場合における当該内国法人の当該事業年度に係る法人税法第六十九条第一項に規定する控除限度額の計算については、当該損金の額に算入された金額は、法人税法施行令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。ただし、当該特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該国外所得金額の計算上の損金の額として配分する金額は、当該損金の額に算入された金額の三分の一に相当する金額とする。例文帳に追加

(17) In the case where there is any amount to be included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8(1) of the Act, pursuant to the provisions of the said paragraph, in the business year of the said domestic corporation including the day on which any of the events listed in the items of the said paragraph occurred, with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said domestic corporation; with regard to the calculation of the maximum amount of deduction prescribed in Article 69(1) of the Corporation Tax Act for the relevant business year of the said domestic corporation, the said amount included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142(3) of the Order for Enforcement of the Corporation Tax Act; provided however, that in the case where the state of the head office of the specified foreign subsidiary company, etc. is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141(1) of the said Order on the income of the said specified foreign subsidiary company, etc., the amount to be allocated as the amount of deductible expenses for calculating the amount of the said foreign income shall be the amount equivalent to one-third of the said amount included in the deductible expenses.  - 日本法令外国語訳データベースシステム

１　この政令は、平成二年十一月一日から施行する。ただし、第一条中外国為替管理令別表の一の項、一の二の項、一〇の二の項、一一の二の項、一三の項、一七の項及び一九の項の改正規定並びに第二条中輸出貿易管理令別表第一の二の項、九の項、一五の項、二九の項から三〇の項まで、四六の項、五三の項、五八の項、七一の項、七五の項から七七の項まで、八九の項、九二の項、九三の項、一〇六の項、一〇八の項、一〇九の項、一一八の項、一二一の項、一二二の項、一二五の項から一二七の項まで、一二九の項から一三一の項まで、一四〇の項、一四二の項、一四四の項、一四五の項、一四九の項、一五三の項、一五五の項及び一六五の項から一六七の項までの改正規定は公布の日から施行する。例文帳に追加

(1) This Cabinet Order shall come into effect as from November 1, 1990; provided, however, that the part of the provision of Article 1 that revises row 1, row 1-2, row 10-2, row 11-2, row 13, row 17, and row 19 of the appended table of the Foreign Exchange Control Order, and the part of the provision of Article 2 that revises row 2, row 9, row 15, row 29 to row 30, row 46, row 53, row 58, row 71, row 75 to row 77, row 89, row 92, row 93, row 106, row 108, row 109, row 118, row 121, row 122, row 125 to row 127, row 129 to row 131, row 140, row 142, row 144, row 145, row 149, row 153, row 155, row 165 to row 167 of appended table 1 of the Export Trade Control Order shall come into effect as from the date of promulgation.  - 日本法令外国語訳データベースシステム

１０　第五項又は第六項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされた金額のうち、第七項の規定により法人税法施行令第百五十条第一項の規定による同項に規定する納付控除対象外国法人税額からの控除又は同条第三項の規定による同項に規定する控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額は、第五項又は第六項に規定する内国法人のこれらの控除をすることとなる事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、同令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。例文帳に追加

(10) Out of the amount deemed to have been reduced from the amount of creditable foreign corporation tax or individually creditable foreign corporation tax, pursuant to the provisions of paragraph (5) or paragraph (6), the amount equivalent to the amount to be appropriated, pursuant to the provisions of paragraph (7), for deduction from the amount of creditable foreign corporation tax to be paid prescribed in Article 150(1) of the Order for Enforcement of the Corporation Tax Act under the provisions of the said paragraph or for deduction from the amount exceeding the maximum amount of deduction prescribed in paragraph (3) of the said Article under the provisions of the said paragraph shall be included in deductible expenses for calculating the amount of income for a business year of a domestic corporation prescribed in paragraph (5) or paragraph (6) for making such deduction. In this case, the said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142(3) of the said Order.  - 日本法令外国語訳データベースシステム

１４　第十二項に規定する内国法人の法第六十六条の七第一項の規定により納付する控除対象外国法人税の額とみなされた外国法人税の額のうち第十二項の規定により減額されたものとみなされる部分の金額に相当する金額は、当該内国法人の同項に規定する事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、法人税法施行令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。例文帳に追加

(14) The amount of foreign corporation tax that was deemed to be the part of the creditable foreign corporation tax payable by a domestic corporation prescribed in paragraph (12), pursuant to the provisions of Article 66-7(1) of the Act, that is deemed to have been reduced pursuant to the provisions of paragraph (12) shall be included in deductible expenses for calculating the amount of income for a business year prescribed in the said paragraph of the said domestic corporation. In this case, the said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142(3) of the Order for Enforcement of the Corporation Tax Act.  - 日本法令外国語訳データベースシステム

法第百四十四条第一項の主務省令で定める事項は、吸収合併存続商品取引所が株式会社 商品取引所である場合にあっては、次に掲げる事項とする。一法第百四十二条第二号及び三号に掲げる事項についての定め（当該定めがない場合 にあっては、当該定めがないこと）の相当性に関する事項 二吸収合併消滅会員商品取引所の会員に対して交付する株式等（法第百四十二条第二 号に規定する株式等をいう。以下同じ。）の全部又は一部が吸収合併存続株式会社商 品取引所の株式であるときは、当該吸収合併存続株式会社商品取引所の定款の定め 三吸収合併存続株式会社商品取引所についての次に掲げる事項 イ最終事業年度に係る計算書類等の内容（最終事業年度がない場合にあっては、吸 収合併存続株式会社商品取引所の成立の日における貸借対照表の内容）ロ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続株式会 社商品取引所の成立の日。ハにおいて同じ。）後の日を臨時決算日（会社法第四百 四十一条第一項に規定する臨時決算日をいう。以下同じ。）（二以上の臨時決算日 がある場合にあっては、最も遅いもの）とする臨時計算書類等（会社法施行規則 第二条第三項第十三号の臨時計算書類等をいう。以下同じ。）があるときは、当該 臨時計算書類等の内容 ハ最終事業年度の末日後に重要な財産の処分、重大な債務の負担その他の当該吸収 合併存続株式会社商品取引所の財産の状況に重要な影響を与える事象が生じたと きは、その内容（法第百四十四条第四項の会員総会の日の十日前の日後吸収合併 の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっ - 87 - ては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）四 吸収合併消滅会員商品取引所（清算会員商品取引所を除く。）において最終事業年 度の末日（最終事業年度がない場合にあっては、吸収合併消滅会員商品取引所の成立 の日）後に重要な財産の処分、重大な債務の負担その他の当該吸収合併消滅会員商品 取引所の財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百四 十四条第四項の会員総会の日の十日前の日後吸収合併の効力が生ずる日までの間に新 たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末 日後に生じた事象の内容に限る。）五吸収合併が効力を生ずる日以後における吸収合併存続株式会社商品取引所の債務 （法第百四十四条第五項において準用する法第百二十四条第一項の規定により吸収 合併について異議を述べることができる債権者に対して負担する債務に限る。）の履 行の見込みの有無に関する事項 六法第百四十四条第四項の会員総会の日の十日前の日後、前各号に掲げる事項に変更 が生じたときは、変更後の当該事項例文帳に追加

The matters specified by an ordinance of the competent ministry set forth in Article 144, paragraph 1 of the Act shall be as follows in the case where a Member Commodity Exchange Dissolved in an Absorption-Type Merger is an Incorporated Commodity Exchange: (i) matters concerning the appropriateness of the provisions on matters listed in item 2 and item 3 of Article 142 of the Act (in the case where there are no such provisions, the fact thereof); (ii) when the whole or part of the shares of stock, etc. (which means shares of stock, etc. prescribed in Article 142, item 2 of the Act; the same shall apply hereinafter) issued for a member of the Member Commodity Exchange Dissolved in an Absorption-Type Merger are shares of stock of the Member Commodity Exchange Surviving an Absorption-Type Merger, the provisions of the articles of incorporation of said Member Commodity Exchange Surviving an Absorption-Type Merger; (iii) the following matters concerning the Member Commodity Exchange Surviving an Absorption-Type Merger: (a) the contents of accounting documents, etc. pertaining to the final business year (in the case where the final business year does not exist, the contents of a balance sheet as on the day of the establishment of the Member Commodity Exchange Surviving an Absorption-Type Merger); (b) when there are extraordinary accounting documents, etc. (which means extraordinary accounting documents, etc. set forth in Article 2, paragraph 3, item 13 of the Ordinance for Enforcement of the Company Act; the same shall apply hereinafter) as deeming a day after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Surviving an Absorption-Type Merger; the same shall apply in (c)) as an extraordinary closing day (which means an extraordinary closing day prescribed in Article 441, paragraph 1 of the Company Act; the same shall apply hereinafter) (in the case where there are two or more extraordinary closing days, the last one), the contents of said extraordinary accounting documents, etc.; (c) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Surviving an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year, the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (iv) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an Absorption-Type Merger) at said Member Commodity Exchange Dissolved in an Absorption-Type Merger (excluding Clearing Member Commodity Exchanges), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (v) matters concerning estimates of the performance of liabilities (limited to liabilities to be borne for creditors who may state objections against the Absorption-Type Merger pursuant to the provisions of Article 124, paragraph 1 of the Act as applied mutatis mutandis pursuant to Article 144, paragraph 5 of the Act) of the Member Commodity Exchange Surviving an Absorption-Type Merger on and after the day when the Absorption-Type Merger came into effect; (vi) when there were changes to the matters listed in the preceding items after 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act, said new matters.  - 経済産業省

法第百四十四条の五第一項の主務省令で定める事項は、次に掲げるものとする。一法第百四十二条第二号及び第三号に掲げる事項についての定め（当該定めがない場 - 97 - 合にあっては、当該定めがないこと）の相当性に関する事項 二 吸収合併消滅会員商品取引所（清算会員商品取引所を除く。）についての次に掲げ る事項 イ最終事業年度に係る財産目録、貸借対照表及び当該貸借対照表とともに作成され た損益計算書の内容 ロ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併消滅会員商 品取引所の成立の日。第四号において同じ。）後に重要な財産の処分、重大な債務 の負担その他の当該吸収合併消滅会員商品取引所の財産の状況に重要な影響を与 える事象が生じたときは、その内容（法第百四十四条の五第一項各号に掲げる日 のいずれか早い日後吸収合併の効力が生じた日までの間に新たな最終事業年度が 存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事 象の内容に限る。） 三 吸収合併消滅会員商品取引所（清算会員商品取引所に限る。）が法第七十七条第一 項において準用する会社法第四百九十二条第一項の規定により作成した貸借対照表 四吸収合併存続株式会社商品取引所において次に掲げる事項 イ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続株式会 社商品取引所の成立の日）後に重要な財産の処分、重大な債務の負担その他の当 該吸収合併存続株式会社商品取引所の財産の状況に重要な影響を与える事象が生 じたときは、その内容（法第百四十四条の五第一項各号に掲げる日のいずれか早 い日後吸収合併の効力が生じた日までの間に新たな最終事業年度が存することと なる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限 る。）ロ吸収合併存続株式会社商品取引所において最終事業年度がないときは、吸収合併 存続株式会社商品取引所の成立の日における貸借対照表 五吸収合併の効力が生ずる日以後における吸収合併存続株式会社商品取引所の債務 （法第百四十四条の十第一項の規定により吸収合併について異議を述べることができ る債権者に対して負担する債務に限る。）の履行の見込みに関する事項 六法第百四十四条の五第一項各号に掲げる日のいずれか早い日後吸収合併の効力が生 じた日までの間に、前各号に掲げる事項に変更が生じたときは、変更後の当該事項例文帳に追加

The matters specified by an ordinance of the competent ministry set forth in Article 144-5, paragraph 1 of the Act shall be as follows: (i) matters concerning the appropriateness of the provisions on matters listed in Article 142, item 2 and item 3 of the Act (in the case where there are no such provisions, the fact thereof); (ii) the following matters concerning a Member Commodity Exchange Dissolved in an Absorption-Type Merger (excluding Clearing Member Commodity Exchanges): (a) an inventory of property and a balance sheet pertaining to the final business year and the contents of a profit and loss statement prepared along with said balance sheet; (b) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an Absorption-Type Merger; the same shall apply in item 4), the contents thereof (in the case where a new final business year emerges during the period between the earliest day among those listed in respective items of Article 144-5, paragraph 1 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (iii) a balance sheet which the Member Commodity Exchange Dissolved in an Absorption-Type Merger (limited to a Clearing Member Commodity Exchange) prepared pursuant to the provisions of Article 492, paragraph 1 of the Company Act as applied mutatis mutandis pursuant to Article 77, paragraph 1 of the Act; (a) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Surviving an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Surviving an Absorption-Type Merger), the contents thereof (in the case where a new final business year emerges during the period between the earliest day among those listed in respective items of Article 144-5, paragraph 1 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (b) when the final business year does not exist at the Member Commodity Exchange Surviving an Absorption-Type Merger, a balance sheet as on the day of the establishment of said Member Commodity Exchange Surviving an Absorption-Type Merger; (v) matters concerning estimates of the performance of liabilities (limited to liabilities to be borne for creditors who may state objections against the Absorption-Type Merger pursuant to the provisions of Article 144-10, paragraph 1 of the Act) of the Member Commodity Exchange Surviving an Absorption-Type Merger on and after the day when the Absorption-Type Merger came into effect; (vi) when there have been changes to the matters listed in the preceding items during the period between the earliest day among those listed in respective items of Article 144-5, paragraph 1 of the Act and the day when the Absorption-Type Merger came into effect, said new matters.  - 経済産業省

一　第二十二条、第二十三条第四項、第二十四条、第二十八条から第三十条まで、第三十四条から第四十一条まで、第三章第三節及び第四節（第六十五条（第七十二条において準用する場合を含む。）を除く。）、第七十三条第四項（情報管理料金の認可に係る部分に限る。）、第五項、第六項（料金の認可に係る部分に限る。）及び第七項、第七十八条第三項（手数料の認可に係る部分に限る。）、第七十九条、第八十二条第三項及び第八十五条第四項（これらの規定中手数料の認可に係る部分に限る。）、第百二十二条第二項及び第三項並びに第八項から第十項まで（解体業者及び破砕業者に係る部分に限る。）、第百二十三条、第百二十五条、第百二十六条、第百三十条第一項及び第三項、第百三十一条、第百三十四条、第百三十八条第三号（第六十六条（第七十二条において読み替えて準用する場合を含む。）に係る部分に限る。）及び第四号から第六号まで、第百三十九条第二号（第二十四条第三項、第三十五条第二項及び第三十八条第二項に係る部分に限る。）、第百四十条第二号（第六十三条第一項、第六十四条（第七十二条において準用する場合を含む。）及び第七十一条第一項に係る部分に限る。）、第三号及び第四号、第百四十二条並びに第百四十三条第一号並びに附則第五条から第七条までの規定　公布の日から起算して二年を超えない範囲内において政令で定める日例文帳に追加

(i) Provisions of Article 22; Article 23, Paragraph 4; Article 24; Article 28 to Article 30; Article 34 to Article 41; Chapter 3, Section 3 and Section 4 (excluding Article 65 (including the case where it is applied mutatis mutandis pursuant to Article 72)); Article 73, Paragraph 4 (limited to the part pertaining to the approval of information management fees), Paragraph 5, Paragraph 6 (limited to the part pertaining to the approval of fees), and Paragraph 7; Article 78, Paragraph 3 (limited to the part pertaining to the approval of charges); Article 79; Article 82, Paragraph 3 and Article 85, Paragraph 4 (limited to the part pertaining to the approval of charges prescribed therein); Article 122, Paragraph 2, Paragraph 3, and Paragraph 8 to Paragraph 10 (limited to the part pertaining to Dismantling Operators and Shredding and Sorting Operators); Article 123; Article 125; Article 126; Article 130, Paragraph 1 and Paragraph 3; Article 131; Article 134; Article 138, Item 3 (limited to the part pertaining to Article 66 (including the case where it is applied mutatis mutandis pursuant to Article 72), and Item 4 to Item 6; Article 139, Item 2 (limited to the part pertaining to Article 24, Paragraph 3; Article 35, Paragraph 2; and Article 38, Paragraph 2); Article 140, Item 2 (limited to the part pertaining to Article 63, Paragraph 1; Article 64 (including the case where it is applied mutatis mutandis pursuant to Article 72 after replaced); and Article 71, Paragraph 1), Item 3 and Item 4; Article 142; Article 143, Item 1 as well as the supplementary provisions, Article 5 to Article 7: Date specified by Cabinet Order within a period not exceeding two years from the day of promulgation  - 日本法令外国語訳データベースシステム

第六十一条　法第百四十五条第一項（外国法人に対する準用）において準用する法第二編第一章第三節（内国法人の各事業年度の所得に対する法人税の申告、納付及び還付）の規定の適用に係る事項については、前編第一章第三節（内国法人の各事業年度の所得に対する法人税の申告、納付及び還付）の規定を準用する。この場合において、第三十一条第一項第二号（中間申告書の記載事項）、第三十二条第一項第二号（仮決算をした場合の中間申告書の記載事項）、第三十四条第一項第二号（確定申告書の記載事項）、第三十六条第二号（確定申告書の提出期限の延長申請書の記載事項）、第三十六条の二第二号（確定申告書の提出期限の延長の特例の申請書の記載事項）、第三十六条の三第二号（確定申告書の提出期限の延長の特例の取りやめの届出書の記載事項）及び第三十六条の四第二号（欠損金繰戻しの還付請求書の記載事項）中「代表者の氏名」とあるのは「代表者の氏名及び国内において行う事業又は国内にある資産の経営又は管理の責任者の氏名」と、第三十三条第二号（仮決算をした場合の中間申告書の添付書類）及び第三十五条第三号（確定申告書の添付書類）中「勘定科目内訳明細書」とあるのは「勘定科目内訳明細書（法第百四十二条（国内源泉所得に係る所得の金額の計算）に規定する国内源泉所得に係る所得の金額の計算に係る部分に限る。）」とそれぞれ読み替えるものとする。例文帳に追加

Article 61 (1) With regard to matters concerning the application of the provisions of Part II, Chapter I, Section 3 (Filing of Returns, Payment, and Refunds of Corporation Tax on a Domestic Corporation's Income for Each Business Year) of the Act that are applied mutatis mutandis pursuant to Article 145, paragraph (1) (Mutatis Mutandis Application to Foreign Corporations) of the Act, the provisions of Chapter I, Section 3 of the preceding Part (Filing of Returns, Payment, and Refunds of Corporation Tax on a Domestic Corporation's Income for Each Business Year) shall apply mutatis mutandis. In this case, the term "The name of its representative" in Article 31, paragraph (1), item (ii) (Matters to Be Entered in an Interim Return Form), Article 32, paragraph (1), item (ii) (Matters to Be Entered in an Interim Return Form in the Case of the Provisional Settlement of Accounts), Article 34, paragraph (1), item (ii) (Matters to Be Entered in Final Return Form), Article 36, item (ii) (Matters to Be Entered in an Application Form for Extending the Due Date for Filing a Final Return Form), Article 36-2, item (ii) (Matters to Be Entered in an Application Form for Special Provisions for Extending the Due Date for Filing a Final Return Form), Article 36-3, item (ii) (Matters to Be Entered in a Written Notice for Canceling Special Provisions for Extending the Due Date for Filing a Final Return Form), and Article 36-4, item (ii) (Matters to Be Entered in Claim Form for a Refund by Carrying Back Losses) shall be deemed to be replaced with "The name of its representative and the name of the person responsible for the operation or management of its business in Japan or its assets in Japan"; and the term "statement classified by items of accounts" in Article 33, item (ii) (Documents to Be Attached to Interim Return Form in the Case of Provisional Settlement of Accounts) and Article 35, item (iii) (Documents to Be Attached to a Final Return Form) shall be deemed to be replaced with "statement classified by items of accounts (limited to the part concerning the calculation of the amount of income categorized as income from domestic sources prescribed in Article 142 (Calculation of the Amount of Income Categorized as Income from Domestic Sources) of the Act)."  - 日本法令外国語訳データベースシステム