「3 人」に関連した英語例文の一覧と使い方(179ページ目) - Weblio英語例文検索

一　会社（特別の法律により設立された法人を含む。）の株式若しくは持分の取得若しくは譲渡又は事業目的の実質的な変更に関する事項　当該会社の営む事業の所管大臣（その子会社又は第三条第二項第一号に規定する主務省令で定めるものが同号に規定する主務省令で定める業種に属する事業を営んでいる場合にあつては、当該事業の所管大臣を含む。第五号において同じ。）例文帳に追加

(i) Matters concerning the acquisition or transfer of the shares or equity of a company (including juridical persons established pursuant to the special acts) or a substantial change of the business purpose: The minister having jurisdiction over the business which said company operates (in the cases where said company's subsidiary company or any of those specified by the ordinance of the competent ministry prescribed in Article 3, paragraph (2), item (i) operates business in the business types specified by the ordinance of the competent ministry prescribed in the same item, including the minister having jurisdiction over said business; the same shall apply in item (v));  - 日本法令外国語訳データベースシステム

４　令第三条第二項第一号に規定する主務省令で定めるものは、会社（その子会社（会社法第二条第三号に規定する子会社をいう。以下この項において同じ。）を含む。）がその総株主又は総社員の議決権の数の百分の五十に相当する議決権の数を保有する他の会社（その株主又は社員の数が二人であるものに限る。）であつて、当該会社の子会社に該当しないものとする。例文帳に追加

(4) Those specified by the ordinance of the competent ministry prescribed in Article 3, paragraph (2), item (i) of the Order shall be other companies (limited to those with two or more shareholders or members) for which the number of voting rights equivalent to 50% of the number of voting rights of all shareholders or members is held by a company (including its subsidiary companies (meaning subsidiary companies prescribed in Article 2, item (iii) of the Companies Act; hereinafter the same shall apply in this paragraph)) and which do not fall under a subsidiary company of said company.  - 日本法令外国語訳データベースシステム

８　清算銀行の清算人は、会社法第四百九十二条第三項（財産目録等の作成等）の規定により同項に規定する財産目録等について株主総会の承認を受けた場合には、遅滞なく、当該財産目録等（当該財産目録等が電磁的記録をもつて作成されている場合にあつては、当該電磁的記録に記録された事項を記載した書面）を裁判所に提出しなければならない。例文帳に追加

(8) When the liquidator of the Liquidating Bank obtains, under Article 492(3) (Preparation of Inventory of Property, etc.) of the Companies Act, the shareholders meeting's approval for the Inventory of Property referred to in that paragraph, he/she shall, without delay, provide the court with the Inventory of Property (or, in the case where the Inventory of Property is prepared by using electromagnetic records, a document that specifies the matters recorded in such electromagnetic records).  - 日本法令外国語訳データベースシステム

３　法第九条第七項第二号の規定により指紋を提供しようとする外国人は、両手のひとさし指の指紋の画像情報を所管局長が指定する電子計算機に受信させる方法により提供しなければならない。ただし、指が欠損していることその他の事由によりこれらの指の指紋を提供することが不能である場合には、それぞれ次に掲げる順序に従い、いずれかの指の指紋を提供しなければならない。例文帳に追加

(3) A foreign national who seeks to provide his/her fingerprints pursuant to the provisions of Article 9, paragraph (7), item (ii) of the Immigration Control Act shall provide them by having a computer designated by the director with jurisdiction receive the fingerprint imaging data of both of his/her first fingers; provided, however, that in the event that he/she is unable to provide the fingerprints of said fingers due to having lost them or for other similar grounds, he/she shall provide, for each of his/her hands, the fingerprint of one of the other fingers in the following order of priority:  - 日本法令外国語訳データベースシステム

３　法第六十一条の二の二第二項の規定により在留を特別に許可する場合には、別記第六十二号様式又は別記第六十二号の二様式による証印をした別記第三十二号様式による在留資格証明書を交付するものとする。この場合において、特定活動の在留資格を指定するときは、法務大臣が個々の外国人について特に指定する活動を記載した別記第七号の四様式による指定書を交付するものとする。例文帳に追加

(3) When granting special permission to stay pursuant to the provisions of Article 61-2-2, paragraph (2) of the Immigration Control Act, a certificate of status of residence pursuant to Appended Form 32 with the seal of verification pursuant to Appended Form 62 or 62-2 shall be issued. In this case, when designating the status of residence as "Designated Activities," a certificate of designation pursuant to Appended Form 7-4 with a statement of the activities specifically designated by the Minister of Justice with respect to the foreign national concerned shall be issued.  - 日本法令外国語訳データベースシステム

３　貸金業者は、貸付けに係る契約について保証契約を締結しようとする場合には、当該保証契約を締結するまでに、内閣府令で定めるところにより、次に掲げる事項（一定の範囲に属する不特定の貸付けに係る債務を主たる債務とする保証契約にあつては、第三号に掲げる事項を除く。）を明らかにし、当該保証契約の内容を説明する書面を当該保証契約の保証人となろうとする者に交付しなければならない。例文帳に追加

(3) A Money Lender shall, when concluding a guarantee contract in relation to a Contract for a Loan, deliver documents that disclose the following matters (in cases of a guarantee contract the principal obligation of which is the obligation of one or more unidentified loans within a certain scope, excluding the matters set forth in item (iii)) and that explain the details of said guarantee contract to the person who intends to be the guarantor under said guarantee contract by the time of conclusion thereof, pursuant to the provisions of a Cabinet Office Ordinance:  - 日本法令外国語訳データベースシステム

３　貸金業者は、貸付けの契約に基づく債務の弁済を他人に委託しようとする場合において、その相手方が次の各号のいずれかに該当する者（以下この項において「取立て制限者」という。）であることを知り、若しくは知ることができるとき、又は当該弁済の後取立て制限者が当該受託弁済に係る求償権等の債権譲渡等を受けることを知り、若しくは知ることができるときは、当該弁済の委託をしてはならない。例文帳に追加

(3) Where a Money Lender intends to entrust to any other person the performance of obligations under the Contract for a Loan and comes to know or is capable of knowing that the other party falls under any of the following items (hereinafter referred to as a "Person Restricted from Collecting Claims" in this paragraph) or he/she comes to know or is capable of knowing that a Person Restricted from Collecting Claims will accept the Assignment, etc. of Claims with regard to the Right to Obtain Reimbursement, etc. Pertaining to Performance under Entrustment after said performance, such Money Lender shall not entrust said performance:  - 日本法令外国語訳データベースシステム

３　令第六条第二項の規定によりじん肺法第十八条第一項の規定が適用される場合における派遣中の労働者又は派遣中の労働者であつた者に係る同項の審査請求に係る同法第十九条第五項の利害関係者は、じん肺法施行規則第二十五条の規定にかかわらず、次の各号に掲げる審査請求人ごとに、それぞれ各号に掲げる者とする。例文帳に追加

(3) In the case where the provisions of paragraph (1) of Article 18 of the Pneumoconiosis Act are applied pursuant to the provisions of paragraph (2) of Article 6 of the Order, the interested party referred to in paragraph (5) of Article 19 of the Pneumoconiosis Act concerning application for examination under paragraph (1) of Article 18 of the same Act shall be a person listed in the following items for an applicant listed in the respective items, notwithstanding the provisions of Article 25 of the Ordinance for Enforcement of the Pneumoconiosis Act:  - 日本法令外国語訳データベースシステム

各地の戦国大名に対抗して教団の統率力を高めた事は評価されるものの、後に驕りから顕証寺と布教地域が重複していた教団内の有力寺院である堅田本福寺_(大津市)に3度（1518年・1527年・1532年）も無実の罪を着せて破門するなどの専横を見せるようになった（破門は本来法主にしか許されていなかったが、蓮淳は証如の後見人としての職務代行を利用して破門を行った）。例文帳に追加

While his efforts in enhancing the religious community's leadership against Sengoku daimyo (Japanese territorial lord in the Sengoku period) in various places were appreciated, Renjun later turned tyrannical out of arrogance, falsely charging and excommunicating three times (in 1518, 1527 and 1532) Katada Honpuku-ji Temple (Otsu City), which was an influential temple within the religious community and had fields of propagation overlapping those of Kensho-ji Temple (originally only the head of the sect was allowed to pronounce excommunication, but Renjun took advantage of the vicarious execution of duties as the guardian of Shonyo and thus pronounced excommunication).  - Wikipedia日英京都関連文書対訳コーパス

現在も、ほとんどの山鉾と巡行の先頭に立つ長刀鉾などは女人禁制の伝統を守っているが、近年、女性の参加を希望する山鉾町（保存会）がいくつかあり、2001年（平成13年）に各山鉾町の判断で祇園祭山鉾連合会に届け出るという形で女性の参加を容認する方針が決まり、南観音山で2名・函谷鉾で3名の女性囃子方の巡行参加が一部で認められた。例文帳に追加

Even now, women are still prohibited on most of the yama and hoko floats, including Naginata boko which leads the parade, but now some Yamahokocho (Preservation Society) hope that women participate in the parade; in 2001, it was decided to allow women to participate in the parade upon the filing of notification with the Gion Matsuri Yamaboko Rengokai (association of Yamaboko, decorative floats, of the Gion festival) by each Yamahokocho: thereby women's participation in the parade was partly permitted (female players in festive music: two on Minamikannon yama float and three on Kanko boko float).  - Wikipedia日英京都関連文書対訳コーパス

越中褌が究極の形状であることから、昔からデザインの変化がないことで、材質や色か柄でしか商品として差別化ができないこと、白色が定番の越中褌では色物や柄物では極端に需要が少なく採算に合わないこと、個人でも縫製できるものであるため、単価も安く利益率が低いこと、他の下着と比べて需要の伸びが大きく見込めず、設備投資に見合う大量販売が見込めないことなどである。例文帳に追加

The seasons are: (1) as Ecchu fundoshi has the ultimate shape in its kind, the design has not changed for a long time, manufacturers can only make a difference in material, color or pattern; (2) as the most typical color for the fundoshi is white, there is extremely limited demand for other colors or patterns, and thus making a difference cannot be paid off; (3) since this is not so difficult to make, as they were made at home in the previous period, the price and profit rate should be low accordingly; and (4) it's hard to expect a large sale that can pay off the capital investment, as it's hard to expect a growing demand in comparison to other undergarments.  - Wikipedia日英京都関連文書対訳コーパス

グイド・フルベッキの写真は撮影されたのが慶応2、3年と特定されているが（明治初年の説もある）、比定された西郷ら明治維新の元勲がこの時期に一堂に会したことは史料的にも有り得ぬし、西郷本人に限っても、既に肥満体になっていたのに、頬骨が出、普通の身躯をしているなど疑問点だらけで、副島種臣とフルベッキ、さらに無名の佐賀士族の若者たちを写した写真を元勲たちの写真とこじつけたにすぎない。例文帳に追加

The picture was supposedly taken by Guido Herman Fridolin Verbeek in 1866 or 1867, but the notion that Saigo and others who had made achievements serving the country in the Meiji Restoration got together around that time is historically impossible, and Saigo himself was already obese by this point, but in the picture his cheek bones show and he had a normal sized body, so there are many problems with it; moreover, the picture was distorted by Taneomi SOEJIMA and Guido Herman Fridolin Verbeek, so it is likely to be nothing more than unnamed men of the warrior class in Saga, instead those who had achievements serving their country.  - Wikipedia日英京都関連文書対訳コーパス

仁治3年（1242年）に四条天皇が崩御したため、順徳天皇の皇子・忠成王が新たな天皇として擁立されようとしていたが、泰時は父の順徳天皇がかつて承久の乱を主導した首謀者の一人であることからこれに強く反対し、忠成王即位が実現するならば退位を強行させるという態度をとり、貴族達の不満と反対を押し切って後嵯峨天皇を新たな天皇として即位させた。例文帳に追加

Because Emperor Shijo had died in 1242, a prince of Emperor Juntoku, Chuseio, was to be enthroned as the new Emperor; however, Yasutoki strongly objected to this because the father, the Emperor Juntoku, had been a leader in the Jokyu War, and Yasutoki took an attitude that he would compel Chuseio to abdicate if his enthronement was realized; therefore, Yasutoki forcibly enthroned the new Emperor Gosaga against the complaints and opposition of the court nobles.  - Wikipedia日英京都関連文書対訳コーパス

景時追放の原因とされた讒言は、『玉葉』によると将軍源頼家に、その弟源実朝を将軍に担ごうとする陰謀がある事を報告したものであり、景時追放の3年後には北条氏の陰謀によって頼家が追放・暗殺され、実朝が将軍となり北条時政が実権を握っている事から、北条氏に不都合な景時追放の真相は歪曲され、景時を悪人として断じているのである。例文帳に追加

As for the false claim which caused Kagetoki's expulsion, according to ''Gyokuyo" (Diary of Kanezane KUJO), it was to report to Shogun MINAMOTO no Yoriie that there was a plot to make his brother MINAMOTO no Sanetomo Shogun; considering that Yoriie was expelled and assassinated by the conspiracy of the Hojo clan three years after Kagetoki's expulsion, and Sanetomo became Shogun with Tokimasa HOJO gaining real power, the reality of Kagetoki's expulsion was distorted because of the inconvenience of the Hojo clan and Kagetoki was painted as a villain.  - Wikipedia日英京都関連文書対訳コーパス

京極派の歌人として新後撰和歌集以下の勅撰和歌集に計24首採録されているが、政治的才能には乏しかったとされ、『花園天皇宸記』文保元年3月26・27日条には公顕が県召除目の大間書執筆を担当した際に、その作法が分らずに娘婿の二条道平が天皇の御前で舅に教えている有様に記主である花園天皇が憤慨したことが記されている。例文帳に追加

While, as a kajin (waka poet) of the Kyogoku school of poetry, he had 24 poems of his own adopted in Chokusen wakashu (anthologies of Japanese poetry compiled by Imperial command) subsequent to Shingosen Wakashu (New Later Collection of Japanese poems), it is said that he had little political ability, and it is recorded in the articles of March 26 and 27 of the first year of Bunpo era (in the old lunar calendar, that is, May 15 and 16 of 1317 in the Gregorian calendar) of "Hanazono Tenno Shinki" (The Records of Emperor Hanazono) that when Kinaki was in charge of writing Omagaki (a list of candidates) of Agatameshi no jimoku (ceremony for appointing local officials), because he didn't know the manner, he learned it from the husband of his daughter, Michihira NIJO, in the presence of Emperor Hanazono, and that the emperor who wrote these records was indignant at their behaviors.  - Wikipedia日英京都関連文書対訳コーパス

1339年（延元4年/暦応2年）に後醍醐天皇が死去すると親房が南朝の指導的人物となるが、親房が1354年（正平9年/文和3年）に死去すると南朝はまた衰微し、幕府内での抗争で失脚した細川清氏が楠木正儀らと南朝に帰順して一時は京都を占拠するものの1367年（正平22年/貞治6年）に敗れ、以降は大規模な南朝の攻勢もなくなり、足利義詮時代には大内弘世や山名時氏なども帰服する。例文帳に追加

When Emperor Godaigo passed away in 1339, Chikafusa became the de facto leader of the Southern Court, but when Chikafusa himself died in 1354, the Southern Court again fell into decline; having lost the internal power struggle within the Ashikaga shogunate, Kiyouji HOSOKAWA switched allegiance to Masanori KUSUNOKI and the Southern Court and together managed to briefly occupy Kyoto, but in 1367 they were defeated, and thereafter the Southern Court lost its large-scale military might, and even suffered the loss of Hiroyo OUCHI and Tokiuji YAMANA, who submitted to the shogunate during the rule of Shogun Yoshiakira ASHIKAGA.  - Wikipedia日英京都関連文書対訳コーパス

3代将軍足利義満の時代には幕府組織の再編が進み一時御前沙汰は行われなくなるが、出家していた元管領細川頼之を幕府に呼び戻す際に、幕府役職になかった頼之を幕府の政策決定に関与させるために正式な評定ではなく、出席者の人選に決まりが無く主宰者である将軍の意向が反映しやすい非公式な評定である御前沙汰の形式で評定を行って幕府の政策に関する重要決定を行った。例文帳に追加

In the tenure of the third shogun Yoshimitsu ASHIKAGA, the bakufu was substantially reorganized and gozen-sata ceased once, but the shogun began holding consultations in the informal style of gozen-sata for making bakufu's important policy decisions for the purpose of having the former shogunal deputy Yoriyuki HOSOKAWA, who had entered the priesthood and had been out of bakufu office, participate in the bakufu's policy-making when the shogun sought to bring him back to bakufu -- because gozen-sata was not a formal consultation, the members of which were selected mostly at the discretion of shogun, the head of the consultation.  - Wikipedia日英京都関連文書対訳コーパス

交換された貨幣が日本国内において一般に流通するものではなく、かつ1ドル銀貨の日本国内での購買力を1/3に低下させるというこの政策にハリスおよびラザフォード・オールコックら外国人大使は条約違反であると強く抗議し、6月22日、幕府は手落ちを認め以後は1ドル銀貨を一分銀3枚で引き換えるよう開港場奉行に申し渡し翌23日に通用が停止された。例文帳に追加

Such Japanese policies, in which one-dollar silver coins were exchanged with coins which were not generally circulated in Japan and the buying strength of one-dollar coins in Japan was lowered to one-third, provoked harsh protests from foreign ambassadors including HARRIS and Rutherford ALCOCK, who insisted that such policies violated the treaty, and so the bakufu, admitting its mistake, ordered kaikojo-bugyo (commissioner of treaty port) to exchange a one-dollar silver coin with three ichibu-gin silver coins from June 22, and terminated circulation of Ansei Nishu silver coins on the next day, June 23.  - Wikipedia日英京都関連文書対訳コーパス

自由民権運動は政府の弾圧によって衰微し、自由党_(明治)は解党、立憲改進党も休止状態にあったが、1887年にいわゆる三大事件建白運動が発生すると、かつての自由党の領袖である後藤象二郎は自由民権運動各派が再結集して来るべき第1回衆議院議員総選挙に臨み、帝国議会に議会政治の打ち立てて条約改正や地租・財政問題という難題にあたるべきだと唱え、3月に旧自由党・立憲改進党の主だった人々に呼びかけたのがきっかけである。例文帳に追加

The Freedom and People's Rights Movement once declined because of the government's oppression, which led Liberal Party (Meiji Period) to dissolve and the Constitutional Progressive Party to halt its activities, but in 1887, when so called the petition movement of three major events happened, Shojiro GOTO, a leader of former Liberal Party, advocated the reunion of factions of the Freedom and People's Rights Movement to prepare for upcoming of the first House of Representatives election and he called for the establishment of parliamentary government within the Imperial Diet to deal with difficult problems such as treaty revision, a land tax, and financial affairs; in March of the same year, he got principal members of former Liberal Party and the Constitutional Progressive Party to participate, which triggered the movement to unite for a common purpose.  - Wikipedia日英京都関連文書対訳コーパス

いわゆる「5月危機」という言葉で懸念されていた事態というのは、人によって多少ニュアンスの違いはあるかもしれませんが、この3月期の通期の決算に関して大幅赤字の決算が相次ぐ、それを受けて信用格付の引下げ、格下げが相次ぐ、また、外部監査で継続企業の前提に関する注記が相次ぐ、更には、株価が大きく下落する、そういった中で銀行の融資も絞り込まれ、また、社債・CP（コマーシャル・ペーパー）市場といった直接金融の世界でも目詰まりがあちこちで頻発する、こういったイメージで懸念されていたということかと思います。例文帳に追加

The meaning of the so-called May crisis may vary somewhat depending on who is using the word. My understanding is that this reflected concern that a succession of companies would report huge losses for the business year ended in March, leading to a series of credit rating downgrades, prompting auditing firms to attach notes concerning the going concern assumption to numerous companies' financial statements and triggering a stock market plunge, all of which may in turn induce banks to curb new loans and cause many clogs in the flow of funds in the channels of direct financing, such as the markets for corporate bonds and CP (commercial paper).  - 金融庁

３ 監査人は、継続企業の前提に重要な疑義を生じさせるような事象又は状況に関して経営者が評価及び対応策を示さないときには、継続企業の前提に関する重要な不確実性が認められるか否かを確かめる十分かつ適切な監査証拠を入手できないことがあるため、重要な監査手続を実施できなかった場合に準じて意見の表明の適否を判断しなければならない。例文帳に追加

(3) If the management does not present its assessments or plans for future actions in relation to the events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern, there may be cases where the auditor is not able to obtain sufficient appropriate audit evidence to verify whether a material uncertainty regarding the going concern assumption exists. In such cases, the auditor shall determine whether to disclaim the opinion, having followed the provisions similar to the situations where he or she is not able to perform the audit procedures that he or she believes are necessary.  - 金融庁

このため、上場会社等においては、監査役の機能強化の観点から、①監査役監査を支える人材・体制の確保（このための内部監査・内部統制部門との連携） ②独立性の高い社外監査役の選任 ③財務・会計に関する知見を有する監査役の選任 等の措置が講じられていくことが望まれるところであり、取引所においては、上場会社によるこれらの取組みの促進を図るべく、これらを望ましい事項と位置づけるとともに、各上場会社の取組み状況についての開示の枠組み等を整備していくことが適当である。例文帳に追加

Therefore, at present, auditors are not necessarily capable of meeting the expectations of shareholders and investors. For this reason, from the perspective of strengthening the functions of auditors within listed companies, it is hoped that measures such as the following will be implemented: 1. Maintain adequate human resources and infrastructure to support the statutory auditors who carry out audits (cooperating with internal audit and internal control divisions for this purpose); 2. Appoint highly independent outside auditors; and 3. Appoint auditors with an in-depth knowledge of finance/accounting. For the purpose of promoting listed companies to implement these measures, stock exchanges should stipulate these measures as desirable, and develop frameworks for disclosing the status of each listed company.  - 金融庁

なお、監査人は、内部統制報告書において、経営者が財務報告に係る内部統制に重要な欠陥がある旨及びそれが是正されない理由を記載している場合において、当該記載が適正であると判断して意見を表明する場合には、当該重要な欠陥及びそれが是正されない理由、並びに当該重要な欠陥が財務諸表監査に及ぼす影響を内部統制監査報告書に追記しなければならない｡例文帳に追加

When management, in the Internal Control Report, include a material weakness in internal control over financial reporting and reasons why they have not been remediated, and external auditor concludes these statements is fairly stated and therefore express an unqualified opinion, the external auditor must include additional explanatory information in the Internal Control Audit Report on 1) the material weakness, 2) the reason why it has not been remediated and 3) the impact on Financial Statement Audit.  - 金融庁

ｂ．監査人が内部統制の整備状況に関する解を確実ものとする上では、評価対象となった業務プロセスごとに、代表的な取引を１つあるいは複数選んで、取引の開始から取引記録が財務諸表に計上されるまでの流れを「Ⅱ 財務報告に係る内部統制の評価及び報告」３．（７）① ハ．ニ．ホ．ヘ．に記載の内部統制の記録等により追跡する手続を実施することが有用であることに留意する。例文帳に追加

b. External auditors should note that, for the purpose of ensuring an accurate understanding of the status of internal control design, it is useful for them to select one or more typical transactions of each business process included in the scope of assessment, and trace their business flow from their origination to their recording in financial statements, according to the records on internal controls described in Section 3(7)[1], C to F of Chapter II, “Assessment and Report on Internal Control Over Financial Reporting,” etc.  - 金融庁

監査人は、内部統制監査の実施において不正又は法令に違反する事実を発見した場合には、経営者、取締役会及び監査役又は監査委員会に対して適時に報告して適切な対応を求めるとともに、内部統制の有効性に及ぼす影響の程度について検討し、その結果、その事実が内部統制の不備又は重要な欠陥に該当する場合には上記（３）に記載した対応を取らなければならない。例文帳に追加

When identifying fraud or illegal facts in the course of an Internal Control Audit, external auditors must report them to the management, board of directors and corporate auditors or audit committee on a timely basis and request for the appropriate remediation. External auditors should evaluate their impact on the effectiveness of internal controls and, if judging them to constitute control deficiencies or material weaknesses, should take the measures described under (3) above.  - 金融庁

なお、本監督指針の策定に伴い、「証券会社向けの総合的な監督指針」、「金融先物取引業者向けの総合的な監督指針」、「事務ガイドライン（投資信託委託業者及び投資法人等並びに証券投資顧問業者等の監督等にあたっての留意事項について）」「信託会社等に関する総合的な監、督指針」のうち「10 信託受益権販売業」、「金融監督等にあたっての留意事項について（事務ガイドライン）第三分冊：金融会社関係」のうち「６．商品ファンド業関係」は廃止することとする。例文帳に追加

Following the establishment of this Guideline, we abolished “the Comprehensive Guideline for Supervision of Securities Companies,” “Comprehensive Guideline for Supervision of Financial Futures Traders,” “Guideline for Administrative Processes (points of attention regarding the supervision of investment trust management companies, investment corporations and securities investment advisory companies)” and Section 10 “Trust Beneficiary Rights Sales Business” of the “Comprehensive Guideline for Supervision of Trust Companies, etc.” and Section 6 “Commodity Fund Business” of the “Points of Attention in Financial Supervision, etc. (Guideline for Administrative Processes) Vol. 3: Financial Companies.”  - 金融庁

・金商法第２条第１項第10号に規定する外国投資信託の受益証券及び同項第11号規定する外国投資証券のうち、外国投資法人の発行する投資証券に類する証券募集の取扱い又は私募の取扱いを業として行う者（上記⑦の事項を除き、⑨～8の事項は、日本証券業協会規則「外国証券の取引に関する規則」第21条第３項規定する代行協会員が設置されている場合にあっては、当該代行協会員に限る。）例文帳に追加

• Persons who engage in the business of handling public offerings or private placements of foreign investment trust beneficiary certificates specified in Article 2(1)(x) of the FIEA and foreign investment certificates specified in Article 2(1)(xi), which are similar to investment certificates issued by foreign investment corporations (excluding items in (vii) above; for items in (ix) to (xii), in cases where an Agent Association Member as specified in Article 21(3) of the Japan Securities Dealers Association’s “Regulations Concerning Foreign Securities Transactions” has been established, limited to that Agent Association Member);  - 金融庁

③ 変更届出書により、新たに執行役員となった者が投信法第98条第２号から第５号までのいずれかに該当することが明らかとなった場合、新たに監督役員となった者が投信法第100条各号のいずれかに該当することが明らかとなった場合又は新たに会計監査人となった者が投信法第102条第３項各号のいずれかに該当することが明らかとなった場合は、速やかに改善を指示し、例文帳に追加

(iii) In cases where an investment corporation’s notification of a change has revealed that a new executive officer meets the provision of any of Article 98(ii) to (v) of the Investment Trust Act, that a new supervisory officer meets the provision of any of the items of Article 100 of the Investment Trust Act, or that a new accounting auditor meets the provision of any of the items of Article 102(3) of the Investment Trust Act, the director-general of the relevant Local Finance Bureau shall immediately instruct the investment corporation to take corrective action.  - 金融庁

これに対して我々は、市場原理主義というのは、やはり日本の歴史、風土を考えて、それは行き過ぎだと基本的に考えた人たちの集まりですし、過度の規制緩和、過度の市場原理主義、あるいは過度の小さい政府、小さい予算を組むということで、地方交付税、公共事業をどんどん切り裂いたり、高齢者の方々の医療費も後期高齢者医療制度にしたり、「それはちょっとやり過ぎではないか」というのが基本的に国民新党の立党の精神ですから、何もそれは国民新党だけではなくて、当時の3党合意の基本的精神でもございます。例文帳に追加

Our party is a group of people who believe that market fundamentalism is excessive in light of Japan’s history and cultural environment. Basically, the founding spirit of the People’s New Party is to oppose excessive deregulation, and excessive market fundamentalism, as well as the reduction of tax grants to local governments, cuts in public works and the creation of a separate medical care system for elderly people that are intended to realize an excessively small government and budget. That is not only the founding spirit of the People’s New Party but also the fundamental spirit of the three-party agreement reached at that time.  - 金融庁

その法律が成立するというのはステップでありますけれど、法律が成立しただけでは国民から見たら何も変わっていないということですから、具体的にこれを行動につなげていくと、おそらくこれから5年くらいのプログラムになっていくと思うのですけど、まずはその先ほど言った内閣人事局、これは1年で、それから3年以内にやること、そして5年で実行すること、こういうことを確実にやっていくことが必要だと思っています。例文帳に追加

The enactment of the law is one step forward, to be sure. However, the enactment alone would not bring any visible change for the people to see, so it is necessary to lead the enactment of the law to concrete actions - this will probably take about five years. We must make sure to first establish the cabinet personnel affairs bureau and then do what must be done within three years, and what must be done within five years.  - 金融庁

昨年3月11日に発生した東日本大震災の対応に当たっては、震災からの復旧・復興を金融がしっかりと下支えすべく、被災地の金融機関等の金融仲介機能を強化し、震災からの復旧・復興に資する観点から、金融機能強化法の震災特例に基づき、地域金融機関10機関に対する資本参加を決定したほか、被災者の債務整理を円滑に進めるための個人債務の私的整理に対するガイドラインの運用を支援するなど、復興支援に最大限努力をしてまいりました。例文帳に追加

When dealing with the Great East Japan Earthquake that occurred on March 11 last year, I decided to inject capital into 10 regional financial institutions based on special earthquake-related provisions of the Act on Special Measures for Strengthening Financial Functions from the perspective of strengthening the financial intermediary function of financial institutions in the disaster areas, and contributing to post-earthquake restoration and reconstruction, so as to ensure that the financial sector supports post-earthquake restoration and reconstruction work. I also did my utmost toward reconstruction by supporting the enforcement of the guideline for the restructuring of debts owed by individual debtors, which is aimed at smoothly restructuring debts owed by disaster victims.  - 金融庁

合意から残された点が、まさに今ご質問がございました、機構を設立して、被災地の中小企業、小規模事業者、農林水産事業者、医療・福祉関係者に対する金融機関の既存債務（リースを含む）を買い取る等のスキームの是非をどう考えるかということで、まだ残された課題でございます。個人に対する債務免除の努力義務の是非をどう考えるかということでございますが、この点も残っておりまして、しかし、政府としては3党の協議を、もうそう時間がかかるものではないと思いますので、見届けさせていただきたいと思っております。例文帳に追加

Among the points not agreed upon is the issue that you mentioned in your question, namely whether or not to establish an organization to purchase existing loans provided by financial institutions to SMEs, people engaging in agriculture, forestry and fisheries, and people who provide medical and welfare services. The issue here is whether or not it is appropriate to require efforts toward forgiving of debts owed by individuals. However, the government believes that it will not be long before the three parties reach agreement, so we will watch future developments.  - 金融庁

ご指摘のような報道があることは承知しておりますが、基本的に3メガ（バンク）といえども、個別の金融機関でございますから、納税状況に関する事柄としては当局としては逐一コメントすることは差し控えたいと思いますが、一般論として申し上げれば、金融庁としては各行が法人税の原資となる収益を適切に確保し、納税を含めた社会的責任をしっかり果たしていくことは望ましいことだというふうに考えております。例文帳に追加

I am aware of a media report about what you mentioned. However, the three megabanks are individual financial institutions, so I would like to refrain from making comments concerning their tax payment status. Generally speaking, the FSA believes that it is desirable that banks appropriately secure income from which to pay taxes and fulfill their social responsibilities including tax payment.  - 金融庁

⑥格付提供方針等において、金商業等府令第313条第３項第３号ル（２）の「付与した信用格付の対象となる事項が資産証券化商品の信用状態に関する評価であることを明示するための記号又は数字その他の表示」については、資産証券化商品以外の金融商品または法人の信用状態に関する評価に係る記号又は数字と異なる記号又は数字を用いることとしているか。例文帳に追加

(vi) With respect to the rating provision policy, etc., regarding the “symbols, numbers or other notation for clearly stating that the items subject to an determined credit rating are an evaluation pertaining to the credit status of an asset securitization product” (Article 313(3)(iii)(k)(2) of the FIB Cabinet Office Ordinance), whether the credit rating agency uses symbols or numbers that are different to the symbols or numbers pertaining to the credit status of corporations or of financial instruments other than asset securitization products.  - 金融庁

②外国法人である信用格付業者にあっては、金商業等府令第318条第３号ハの「法令等遵守を確保するための措置」として、・金商法の適用対象となる信用格付の範囲を特定するための具体的手続（Ⅲ－２－１（４）③参照。）・名義貸しの禁止に関し、個々の信用格付について、信用格付業者が当該信用格付を付与したと認められるために講じた措置の内容（Ⅲ－２－２（３）参照。）を記載しているか。例文帳に追加

(ii) In cases of a credit rating agency that is a foreign corporation, whether it has described as “measures for ensuring legal compliance” (Article 318(iii)(C) of the FIB Cabinet Office Ordinance): . specific procedures for identifying the scope of credit ratings that are subject to the FIEA (see III-2-1(4)(iii)); and . with respect to the prohibition of name lending, the details of measures it has taken so that each credit rating can be recognized as having been determined by the credit rating agency (see III-2-2(3)).  - 金融庁

ｂ．監査人が内部統制の整備状況に関する理解を確実なものとする上では、評価対象となった業務プロセスごとに、代表的な取引を１つあるいは複数選んで、取引の開始から取引記録が財務諸表に計上されるまでの流れを「Ⅱ 財務報告に係る内部統制の評価及び報告」３．（７）① ハ．ニ．ホ．ヘ．に記載の内部統制の記録等により追跡する手続を実施することが有用であることに留意する。例文帳に追加

b. External auditors should note that, for the purpose of ensuring an accurate understanding of the status of internal control design, it is useful for them to select one or more typical transactions of each business process included in the scope of assessment, and trace the business flow from their origination to their recording in financial statements, according to the records on internal controls described in Section 3(7)[1], C to F of Chapter II, “Assessment and Report on Internal Control Over Financial Reporting,” etc.  - 金融庁

監査人は、内部統制監査の実施において不正又は法令に違反する事実を発見した場合には、経営者、取締役会及び監査役又は監査委員会に対して適時に報告して適切な対応を求めるとともに、内部統制の有効性に及ぼす影響の程度について検討し、その結果、その事実が内部統制の不備又は開示すべき重要な不備に該当する場合には上記（３）に記載した対応を取らなければならない。例文帳に追加

When identifying fraud or an illegal fact in the course of an Internal Control Audit, external auditors must report it to the management, board of directors and corporate auditors or audit committee on a timely basis, and request for the appropriate remediation. External auditors should evaluate their impact on the effectiveness of internal controls and, if judging the fraud or illegal fact to constitute control deficiencies or material weaknesses, should take the measures described under (3) above.  - 金融庁

１から３までの規定は、一方の締約国の居住者である利子の受益者が、当該利子の生じた他方の締約国内において当該他方の締約国内にある恒久的施設を通じて事業を行う場合又は当該他方の締約国内において当該他方の締約国内にある固定的施設を通じて独立の人的役務を提供する場合において、当該利子の支払の基因となつた債権が当該恒久的施設又は当該固定的施設と実質的な関連を有するものであるときは、適用しない。例文帳に追加

The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base.  - 財務省

条約第十三条３（財産の譲渡）の規定に関し、法人の組織再編成において株式の譲渡から生ずる収益に 対し一方の締約国の法令により課税の繰延べが認められる場合（当該繰延べの対象となった収益の全部又は一部に相当する収益が、将来行われる譲渡又は組織再編成により免税となる場合を除く。）には、当該繰延べの対象となった収益は、当該一方の締約国において租税が課されるものとされることが了解される。例文帳に追加

With reference to paragraph 3 of Article 13(Alienation of Property) of the Convention: It is understood that where, in the case of schemes of reorganisation of companies, the laws of a Contracting State allow for the taxation of the gains arising from the disposal of shares in a company to be deferred, such gains shall be regarded as subject to tax unless any part of the deferred gains is as a result of a later disposal or reorganisation subject to a statutory exemption under the laws of that Contracting State.  - 財務省

投資基金とは、日本国については、投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第三項及び第二十八項に定義する投資信託及び外国投資信託、貸付信託法（昭和二十七年法律第百九十五号）第二条第一項に定義する貸付信託、所得税法（昭和四十年法律第三十三号）第二条第一項第十一号に定義する合同運用信託並びに資産の流動化に関する法律（平成十年法律第百五号）第二条第十三項に定義する特定目的信託を含む。例文帳に追加

Investment funds include, in the case of Japan, an investment trust as defined in paragraphs 3 and 28 of Article 2 of the Investment Trust and Investment Corporation Law (Law No 198 of 1951), a loan trust as defined in paragraph 1 of Article 2 of the Loan Trust Law (Law No. 195 of 1952), a jointly operated trust as defined in subparagraph 11 of paragraph 1 of Article 2 of the Income Tax Law (Law No. 33of 1965) and a Special Purpose Trust as defined in paragraph 13 of Article 2 of the Liquidation of Assets Law(Law No. 105 of 1998).  - 財務省

３ １の規定により双方の締約者の居住者に該当する者で個人以外のものについては、両締約者の権限のある当局は、合意により、この協定の適用上その者が居住者とみなされる締約者を決定する。両締約者の権限のある当局による合意がない場合には、その者は、この協定により認められる特典（第二十三条及び第二十四条の規定により認められる特典を除く。）を要求する上で、いずれの締約者の居住者ともされない。例文帳に追加

3. Where by reason of the provisions of paragraph 1, a person other than an individual is a resident of both Contracting Parties, then the competent authorities of the Contracting Parties shall determine by mutual agreement the Contracting Party of which that person shall be deemed to be a resident for the purposes of this Agreement. In the absence of a mutual agreement by the competent authorities of the Contracting Parties, the person shall not be considered a resident of either Contracting Party for the purposes of claiming any benefits provided by the Agreement, except those provided by Articles 23 and 24.  - 財務省

７ １から３まで及び１０の規定は、一方の締約国の居住者である配当の受益者が、当該配当を支払う法人が居住者とされる他方の締約国内において当該他方の締約国内にある恒久的施設を通じて事業を行う場合において、当該配当の支払の基因となった株式その他の持分が当該恒久的施設と実質的な関連を有するものであるときは、適用しない。この場合には、第七条の規定を適用する。例文帳に追加

7. The provisions of paragraphs 1, 2, 3 and 10 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment situated therein and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.  - 財務省

同国はFATF及びAPGと協働して、①資金洗浄及びテロ資金供与の適切な犯罪化（勧告１及び特別勧告Ⅱ）、②テロリスト資産を特定し凍結するための適切な手続きの構築及び履行（特別勧告Ⅲ）、③テロ資金供与に関する犯罪人引渡しの枠組み強化（勧告３５及び特別勧告Ⅰ）、④完全に機能し、効果的な金融情報機関の確保（勧告２６）、⑤金融における透明性の強化（勧告４）、⑥顧客管理措置の強化（勧告５）を含む、資金洗浄・テロ資金供与対策上の欠陥に対応することについて、ハイレベルでの政治的コミットメントを示した。例文帳に追加

Myanmar has made a high-level political commitment to work with the FATF and APG to address these deficiencies, including by: (1) adequately criminalising money laundering and terrorist financing (Recommendation 1 and Special Recommendation II); (2) establishing and implementing adequate procedures to identify and freeze terrorist assets (Special Recommendation III); (3) strengthening the extradition framework in relation to terrorist financing (Recommendation 35 and Special Recommendation I); (4) ensuring a fully operational and effectively functioning Financial Intelligence Unit (Recommendation 26); (5) enhancing financial transparency (Recommendation 4); and (6) strengthening customer due diligence measures (Recommendations 5).  - 財務省

同国は、①資金洗浄及びテロ資金供与の適切な犯罪化（勧告１及び特別勧告Ⅱ）、②テロリスト資産を特定し凍結するための適切な手続きの構築及び履行（特別勧告Ⅲ）、③テロ資金供与に関する犯罪人引渡しの枠組み強化（勧告３５及び特別勧告Ⅰ）、④完全にかつ効果的に機能する金融情報機関の確保（勧告２６）、⑤金融における透明性の強化（勧告４）、⑥顧客管理措置の強化（勧告５）を含む、資金洗浄・テロ資金供与対策上の欠陥に対応するためのアクションプランの実施への取り組みを継続すべきである。例文帳に追加

Myanmar should continue to work on implementing its action plan to address these deficiencies, including by: (1) adequately criminalising money laundering and terrorist financing (Recommendation 1 and Special Recommendation II); (2) establishing and implementing adequate procedures to identify and freeze terrorist assets (Special Recommendation III); (3) strengthening the extradition framework in relation to terrorist financing (Recommendation 35 and Special Recommendation I); (4) ensuring a fully operational and effectively functioning Financial Intelligence Unit (Recommendation 26); (5) enhancing financial transparency (Recommendation 4); and (6) strengthening customer due diligence measures (Recommendations 5).  - 財務省

同国は、①資金洗浄及びテロ資金供与の適切な犯罪化（勧告１及び特別勧告Ⅱ）、②テロリスト資産を特定し凍結するための適切な手続きの構築及び履行（特別勧告Ⅲ）、③テロ資金供与に関する犯罪人引渡しの枠組み強化（勧告３５及び特別勧告Ⅰ）、④完全にかつ効果的に機能する金融情報機関の確保（勧告２６）、⑤金融における透明性の強化（勧告４）及び⑥顧客管理措置の強化（勧告５）を含む、資金洗浄・テロ資金供与対策上の欠陥に対処するよう取り組むべきである。例文帳に追加

Myanmar should work on addressing these deficiencies, including by: (1) adequately criminalising money laundering and terrorist financing (Recommendation 1 and Special Recommendation II); (2) establishing and implementing adequate procedures to identify and freeze terrorist assets (Special Recommendation III); (3) strengthening the extradition framework in relation to terrorist financing (Recommendation 35 and Special Recommendation I); (4) ensuring a fully operational and effectively functioning Financial Intelligence Unit (Recommendation 26); (5) enhancing financial transparency (Recommendation 4); and (6) strengthening customer due diligence measures (Recommendations 5).  - 財務省