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「A OR EQUIVALENT」に関連した英語例文の一覧と使い方(62ページ目) - Weblio英語例文検索


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A OR EQUIVALENTの部分一致の例文一覧と使い方

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例文

Article 10 (1) With regard to voting rights and the rights of shareholder under Article 166, paragraph (1), Article 202, paragraph (2) and Article 469, paragraph (1) of the Companies Act, the right under Article 828, paragraph (1) of that Act to assert the invalidity of the acts listed in Article 828, paragraph (1), item (ii) and item (iii) of that Act, and the rights of shareholder specified by a Cabinet Office Ordinance as those equivalent to foregoing rights (including the rights of an Investor, preferred equity investors under the Act on Preferred Equity Investment by Cooperative Structured Financial Institutions (Act No. 44 of 1993; referred to as the "Act on Preferred Equity Investment" in the following paragraph), or any other person designated by a Cabinet Order as those similar to foregoing rights) pertaining to securities held as Investment Trust Property, the Settlor Company of an Investment Trust shall give instructions on their exercise. 例文帳に追加

第十条 投資信託財産として有する有価証券に係る議決権並びに会社法第百六十六条第一項、第二百二条第二項及び第四百六十九条第一項の規定に基づく株主の権利、同法第八百二十八条第一項の規定に基づき同項第二号及び第三号に掲げる行為の無効を主張する権利その他これらに準ずる株主の権利で内閣府令で定めるもの(投資主、協同組織金融機関の優先出資に関する法律(平成五年法律第四十四号。次項において「優先出資法」という。)に基づく優先出資者その他政令で定める者の権利でこれらに類する権利として政令で定めるものを含む。)の行使については、投資信託委託会社がその指図を行うものとする。 - 日本法令外国語訳データベースシステム

Article 126 (1) Any aircraft having the nationality of any foreign state, which is a Contracting State to the Convention on International Civil Aviation (hereinafter referred to briefly as "Contracting State") (except any aircraft which is used for the concerned services by any person who has obtained permission under Article 129 paragraph (1) (hereinafter referred to as "foreign international air carrier"), any aircraft which is used for the concerned transportation by any person who has obtained permission under Article 130-2, and any aircraft which is used by any foreign state, any public entity or any equivalent of a foreign state) shall, when it engages in any of the following flights, obtain permission from the Minister of Land, Infrastructure, Transport and Tourism; provided, however, that the same shall not apply to any flights operated along designated airways. 例文帳に追加

第百二十六条 国際民間航空条約の締約国たる外国(以下単に「締約国」という。)の国籍を有する航空機(第百二十九条第一項の許可を受けた者(以下「外国人国際航空運送事業者」という。)の当該事業の用に供する航空機、第百三十条の二の許可を受けた者の当該運送の用に供する航空機及び外国、外国の公共団体又はこれに準ずるものの使用する航空機を除く。)は、左に掲げる航行を行う場合には、国土交通大臣の許可を受けなければならない。但し、航空路のみを航行する場合は、この限りでない。 - 日本法令外国語訳データベースシステム

Article 167 (1) A person listed in any of the following items (hereinafter referred to as a "Person Concerned with Tender Offeror, etc." in this Article) who comes to know a Fact Concerning Launch of a Tender Offer, etc. (as defined below) by a person who intends to launch a Tender Offer under Article 27-2(1) (limited to cases where the main clause of said provision applies) or an act specified as equivalent thereto by a Cabinet Order or intends to launch a Tender Offer under Article 27-22-2(1) (hereinafter there are referred to as "Tender Offer, etc." in this Article) for Share Certificates, etc. provided in Article 27-2(1) that are listed in a Financial Instruments Exchange or fall under the category of Over-the-Counter Traded Securities or Tradable Securities (hereinafter referred to as "Listed or Other Share Certificates, etc." in this Article) (such a person is hereinafter referred to as "Tender Offeror, etc." in this Article) or a Fact Concerning Suspension of Tender Offer, etc. by such Tender Offeror, etc. in a manner as prescribed in the respective items shall not make Purchase, etc. (meaning purchase of Regulated Share Certificates, etc. as defined below and Related Share Certificates, etc. as defined below (hereinafter referred to as "Share Certificates, etc." in this Article) and other transactions designated by a Cabinet Order; hereinafter the same shall apply in this Article) of Listed or Other Share Certificates, etc. pertaining to the Tender Offer, etc. or share certificates or bonds with share option issued by a company issuing such Listed or Other Share Certificates, etc. or other Securities specified by a Cabinet Order (hereinafter referred to as "Regulated Share Certificates, etc." in this Article) or Securities specified in Article 2(1)(xix) that indicate Options pertaining to Regulated Share Certificates, etc. or other Securities specified by a Cabinet Order (hereinafter referred to as "Related Share Certificates, etc." in this paragraph) in cases where he/she comes to know a Fact Concerning Launch of a Tender Offer, etc., and shall not make Sales, etc. (meaning sales of Share Certificates, etc. and other transactions specified by a Cabinet Order; hereinafter the same shall apply in this Article) of Share Certificates, etc. pertaining to the Tender Offer, etc., in cases where he/she comes to know a Fact Concerning Suspension of a Tender Offer, etc., before the Fact Concerning Launch of a Tender Offer, etc. or the Fact Concerning Suspension of a Tender Offer, etc. is Publicized. The same shall apply for one year to a Person Concerned with Tender Offeror, etc. who comes to know a Fact Concerning Launch of a Tender Offer, etc. or a Fact Concerning Suspension of a Tender Offer, etc. in a manner as prescribed in any of the following items even after he/she ceased to be a Person Concerned with Tender Offeror, etc. listed in the items: 例文帳に追加

第百六十七条 次の各号に掲げる者(以下この条において「公開買付者等関係者」という。)であつて、第二十七条の二第一項に規定する株券等で金融商品取引所に上場されているもの、店頭売買有価証券若しくは取扱有価証券に該当するもの(以下この条において「上場等株券等」という。)の同項に規定する公開買付け(同項本文の規定の適用を受ける場合に限る。)若しくはこれに準ずる行為として政令で定めるもの又は上場株券等の第二十七条の二十二の二第一項に規定する公開買付け(以下この条において「公開買付け等」という。)をする者(以下この条において「公開買付者等」という。)の公開買付け等の実施に関する事実又は公開買付け等の中止に関する事実を当該各号に定めるところにより知つたものは、当該公開買付け等の実施に関する事実又は公開買付け等の中止に関する事実の公表がされた後でなければ、公開買付け等の実施に関する事実に係る場合にあつては当該公開買付け等に係る上場等株券等又は上場株券等の発行者である会社の発行する株券若しくは新株予約権付社債券その他の政令で定める有価証券(以下この条において「特定株券等」という。)又は当該特定株券等に係るオプションを表示する第二条第一項第十九号に掲げる有価証券その他の政令で定める有価証券(以下この項において「関連株券等」という。)に係る買付け等(特定株券等又は関連株券等(以下この条において「株券等」という。)の買付けその他の取引で政令で定めるものをいう。以下この条において同じ。)をしてはならず、公開買付け等の中止に関する事実に係る場合にあつては当該公開買付け等に係る株券等に係る売付け等(株券等の売付けその他の取引で政令で定めるものをいう。以下この条において同じ。)をしてはならない。当該公開買付け等の実施に関する事実又は公開買付け等の中止に関する事実を次の各号に定めるところにより知つた公開買付者等関係者であつて、当該各号に掲げる公開買付者等関係者でなくなつた後一年以内のものについても、同様とする。 - 日本法令外国語訳データベースシステム

Article 24 The provisions of Article 20 of the Employment Security Act shall apply mutatis mutandis to Worker Dispatching Undertakings. In this case, in paragraph (1) of said Article, the term "The Public Employment Security Offices" shall be deemed to be replaced with "The dispatching business operator prescribed in paragraph (1) of Article 23 of the Act for Securing the Proper Operation of Worker Dispatching Undertakings and Improved Working Conditions for Dispatched Workers (hereinafter referred to as "the Worker Dispatching Act") (hereinafter simply referred to as a "dispatching business operator")" and the term "shall not introduce job seekers to a place of business" shall be deemed to be replaced with "shall not carry out Worker Dispatching prescribed in item (i) of Article 2 of the Worker Dispatching Act (hereinafter simply referred to as "Worker Dispatching") (where Worker Dispatching is actually carried out for the place of business at the time of said strike or lock-out, excluding said Worker Dispatching and arrangements equivalent thereto)"; in paragraph (2) of said Article, the term "unlimited introduction of job seekers" shall be deemed to be replaced with "unlimited Worker Dispatching", the term "the Public Employment Security Office shall not introduce job seekers to that place of business" shall be deemed to be replaced with "the Public Employment Security Office shall notify the dispatching business operator to that effect, and the dispatching business operator, having received the notification, shall not carry out Worker Dispatching for the place of business concerned (where Worker Dispatching is actually carried out for the place of business at the time of the notification, excluding said Worker Dispatching and arrangements equivalent thereto)", the term "workers normally employed" shall be deemed to be replaced with "workers (including workers having been engaged in work under Worker Dispatching arrangements) normally employed", and the term "the introduction of workers" shall be deemed to be replaced with "the provision of Worker Dispatching services". 例文帳に追加

第二十四条 職業安定法第二十条の規定は、労働者派遣事業について準用する。この場合において、同条第一項中「公共職業安定所」とあるのは「労働者派遣事業の適正な運営の確保及び派遣労働者の就業条件の整備等に関する法律(以下「労働者派遣法」という。)第二十三条第一項に規定する派遣元事業主(以下単に「派遣元事業主」という。)」と、「事業所に、求職者を紹介してはならない」とあるのは「事業所に関し、労働者派遣法第二条第一号に規定する労働者派遣(以下単に「労働者派遣」という。)(当該同盟罷業又は作業所閉鎖の行われる際現に当該事業所に関し労働者派遣をしている場合にあつては、当該労働者派遣及びこれに相当するものを除く。)をしてはならない」と、同条第二項中「求職者を無制限に紹介する」とあるのは「無制限に労働者派遣がされる」と、「公共職業安定所は当該事業所に対し、求職者を紹介してはならない」とあるのは「公共職業安定所は、その旨を派遣元事業主に通報するものとし、当該通報を受けた派遣元事業主は、当該事業所に関し、労働者派遣(当該通報の際現に当該事業所に関し労働者派遣をしている場合にあつては、当該労働者派遣及びこれに相当するものを除く。)をしてはならない」と、「使用されていた労働者」とあるのは「使用されていた労働者(労働者派遣に係る労働に従事していた労働者を含む。)」と、「労働者を紹介する」とあるのは「労働者派遣をする」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

例文

Article 184-10 (1) After the international publication of a patent application in the case of a patent application in Japanese language, or after the national publication of a patent application in the case of a patent application in foreign language, where the applicant of the international patent application has given warning with documents stating the contents of the invention claimed in the international patent application, the applicant of the international patent application may claim compensation against a person who has worked the invention as a business after the warning, prior to the registration establishing a patent right, and the amount of compensation shall be equivalent to the amount the applicant(s) would be entitled to receive for the working of the invention if the invention were patented. Even where the said warning has not been given, the same shall apply to a person who worked the invention as a business prior to the registration establishing a patent right, in the case of a patent application in Japanese language, with knowledge of the invention having been claimed in the international patent application that the international publication has been effected, or, in the case of a patent application in foreign language, with knowledge of the invention having been claimed in the international patent application that the national publication has been effected. 例文帳に追加

第百八十四条の十 国際特許出願の出願人は、日本語特許出願については国際公開があつた後に、外国語特許出願については国内公表があつた後に、国際特許出願に係る発明の内容を記載した書面を提示して警告をしたときは、その警告後特許権の設定の登録前に業としてその発明を実施した者に対し、その発明が特許発明である場合にその実施に対し受けるべき金銭の額に相当する額の補償金の支払を請求することができる。当該警告をしない場合においても、日本語特許出願については国際公開がされた国際特許出願に係る発明であることを知つて特許権の設定の登録前に、外国語特許出願については国内公表がされた国際特許出願に係る発明であることを知つて特許権の設定の登録前に、業としてその発明を実施した者に対しては、同様とする。 - 日本法令外国語訳データベースシステム


例文

(5) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 66-6(2)(ii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of paragraph (1), paragraph (2) or paragraph (3), with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years before the first day of the relevant business year (excluding business years that commenced before April 1, 1978 and business years during which the company did not fall under the category of a specified foreign subsidiary company, etc. (including specified foreign subsidiary companies, etc. prescribed in Article 40-4(1) or Article 68-90(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-115(5)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

5 法第六十六条の六第二項第二号に規定する欠損の金額に係る調整を加えた金額は、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つき、第一項若しくは第二項又は第三項の規定により算出される所得の金額(以下この項及び第七項において「調整所得金額」という。)から当該各事業年度開始の日前七年以内に開始した事業年度(昭和五十三年四月一日前に開始した事業年度及び特定外国子会社等(法第四十条の四第一項又は第六十八条の九十第一項に規定する特定外国子会社等を含む。)に該当しなかつた事業年度を除く。)において生じた欠損金額(この項又は第三十九条の百十五第五項の規定により当該各事業年度前の事業年度において控除されたものを除く。)の合計額(当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額)に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(5) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 68-90(2)(ii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of paragraph (1), paragraph (2) or paragraph (3), with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years before the first day of the relevant business year (excluding business years during which the company did not fall under the category of a specified foreign subsidiary company, etc. (including specified foreign subsidiary companies, etc. prescribed in Article 40-4(1) or Article 66-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-15(5)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

5 法第六十八条の九十第二項第二号に規定する欠損の金額に係る調整を加えた金額は、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つき、第一項若しくは第二項又は第三項の規定により算出される所得の金額(以下この項及び第七項において「調整所得金額」という。)から当該各事業年度開始の日前七年以内に開始した事業年度(特定外国子会社等(法第四十条の四第一項又は第六十六条の六第一項に規定する特定外国子会社等を含む。)に該当しなかつた事業年度を除く。)において生じた欠損金額(この項又は第三十九条の十五第五項の規定により当該各事業年度前の事業年度において控除されたものを除く。)の合計額(当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額)に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

Article 12 (1) In cases where the specified products manufactured or imported by a notified business operator as set forth in paragraph (1) of the preceding Article (except for those manufactured or imported under the proviso to paragraph (1) of the preceding Article) fall under the category of special specified products, the notified business operator shall have any of the items listed below inspected in accordance with the following paragraph by a person registered with the competent minister (hereinafter referred to as a "conformity inspection"), and shall obtain and preserve the certification set forth in the same paragraph prior to the sale of said special specified products; provided, however, that this shall not apply to cases where a certificate for item (ii) as described in paragraph (1) of the preceding Article is issued and preserved with respect to said special specified products falling under the same type as that of the special specified products, and that the period provided for by Cabinet Order for the respective special specified products, commencing from the date of the issuance of said certificate or where an item provided for by the Ordinance of the competent ministry as being equivalent to the certificate as set forth in paragraph (1) of the preceding Article is preserved, has not elapsed: 例文帳に追加

第十二条 届出事業者は、その製造又は輸入に係る前条第一項の特定製品(同項ただし書の規定の適用を受けて製造され、又は輸入されるものを除く。)が特別特定製品である場合には、当該特別特定製品を販売する時までに、次の各号のいずれかに掲げるものについて、主務大臣の登録を受けた者の次項の規定による検査(以下「適合性検査」という。)を受け、かつ、同項の証明書の交付を受け、これを保存しなければならない。ただし、当該特別特定製品と同一の型式に属する特別特定製品について既に第二号に係る同項の証明書の交付を受けこれを保存している場合において当該証明書の交付を受けた日から起算して特別特定製品ごとに政令で定める期間を経過していないとき又は同項の証明書と同等なものとして主務省令で定めるものを保存している場合は、この限りでない。 - 日本法令外国語訳データベースシステム

Sec.191 Registration and Deposit with National Library and the Supreme Court Library After the first public dissemination of performance by authority of the copyright owner of a work falling under Subsections 172.1, 172.2 and 173 of this Act, there shall, for the purpose of completing the records of the National Library and the Supreme Court Library, within three weeks, be registered and deposited with it, by personal delivery or by registered mail, two complete copies or reproductions of the work in such form as the directors of said libraries may prescribe. A certificate of deposit shall be issued for which the prescribed fee shall be collected and the copyright owner shall be exempt from making additional deposit of the works with the National Library and the Supreme Court Library under other laws. If, within three weeks after receipt by the copyright owner of a written demand from the directors for such deposit, the required copies or reproductions are not delivered and the fee is not paid, the copyright owner shall be liable to pay a fine equivalent to the required fee per month of delay and to pay to the National Library and the Supreme Court Library the amount of the retail price of the best edition of the work. Only the above mentioned classes of work shall be accepted for deposit by the National Library and the Supreme Court Library.例文帳に追加

第191条 国立図書館及び最高裁判所図書館での登録及び寄託 国立図書館及び最高裁判所図書館の記録を完全なものにするため,172.1,172.2及び第173条の規定に該当する著作物の著作権者の承認による実演の最初の公の場での実施の後3週間以内に,持参によるか書留郵便により,それらの図書館の館長が定める形式で当該著作物の完全な複製物2個を提出することにより,登録し,かつ,寄託するものとする。所定の手数料の納付により寄託証が発行され,著作権者は,他の法律に規定する国立図書館及び最高裁判所図書館への追加の著作物の寄託を免除される。著作権者が館長から寄託を求める書面を受け取った後3週間以内に求められた複製物を提出せず,また,手数料も納付しなかった場合は,著作権者は,遅延した月ごとに必要な手数料に等しい罰金を納付するとともに,国立図書館及び最高裁判所図書館に当該著作物の最良の版の小売値の額に等しい額を納付する義務がある。以上に言及した著作物のみが,国立図書館及び最高裁判所図書館により寄託を容認される。 - 特許庁

例文

(5) If the General Partner makes a distribution in kind pursuant to paragraph (3) of this Article, the General Partner shall request the Partners who are entitled to such distribution in kind to elect to either (A) receive the Portfolio Securities to be distributed in kind or (B) request to the General Partner the disposition of all or part of such Portfolio Securities and to receive the proceeds of such disposition, no later than [_] days prior to the Reference Date. With respect to any Partners who communicate their intention to receive the proceeds of disposition in accordance with (B) within [_] days from such request, the General Partner shall deliver such disposition proceeds by the date of the distribution in kind after the disposition of the Portfolio Securities at such time and price as the General Partners determines in its discretion (provided that, as a general rule, such price shall be the closing price (or an equivalent price) on any day during the period from the date such communication has been made through the date of distribution in kind). In any other case, the General Partner shall distribute the Portfolio Securities in kind. The expenses incurred in connection with the General Partner’s disposition of Portfolio Securities pursuant to this paragraph shall be borne by the Partners who desire such disposition. 例文帳に追加

5. 無限責任組合員は、本条第3 項に基づき現物による分配を行う場合、現物分配基準日の少なくとも[ ]日前までに、当該現物分配の対象である組合員に対し、(A)分配の対象となる投資証券等を現物で受け取る方法、又は(B)当該投資証券等の全部若しくは一部の処分を無限責任組合員に依頼し、当該処分に係る処分代金を受け取る方法のいずれかを選択するよう申し出るものとする。無限責任組合員は、かかる申出から[ ]日以内に(B)の方法による処分代金の受領を希望する旨の連絡があった組合員については、無限責任組合員がその裁量により判断する時期及び価格(但し、当該連絡のあった日から現物分配を行う日までの任意の日における最終価格又はこれに準ずる価格を原則とする。)によって当該投資証券等を処分の上、現物分配を行う日にその処分代金を交付するものとし、その他の場合については、当該投資証券等の現物を交付するものとする。本項に基づく無限責任組合員による投資証券等の処分に関して発生した費用は処分を希望した組合員が負担する。 - 経済産業省

例文

Article 9 (1) When the Electrical Appliances and Materials that are set forth in paragraph (1) of the preceding Article and manufactured or imported by a Notifying Supplier (excluding Electrical Appliances and Materials manufactured or imported through application of the proviso to said paragraph) are Specified Electrical Appliances and Materials, the Notifying Supplier shall, before their sale, have them inspected with respect to the following items (hereinafter referred to as a "Conformity Inspection") by an organization registered with the Minister of Economy, Trade and Industry pursuant to the provisions of the following paragraph, and shall obtain and retain the certificate set forth in said paragraph; provided, however, that this shall not apply in the case where the certificate set forth in said paragraph pertaining to item (ii) has already been obtained and retained for a Specified Electrical Appliance and Material of the same product type as said Specified Electrical Appliance and Material and the period specified by Cabinet Order for each Specified Electrical Appliance and Material, calculated from the day on which said certificate was obtained, has not yet lapsed, or in the case where documentation specified by Ordinance of the Ministry of Economy, Trade and Industry as the equivalent of the certificate set forth in said paragraph is retained: 例文帳に追加

第九条 届出事業者は、その製造又は輸入に係る前条第一項の電気用品(同項ただし書の規定の適用を受けて製造され、又は輸入されるものを除く。)が特定電気用品である場合には、当該特定電気用品を販売する時までに、次の各号のいずれかに掲げるものについて、経済産業大臣の登録を受けた者の次項の規定による検査(以下「適合性検査」という。)を受け、かつ、同項の証明書の交付を受け、これを保存しなければならない。ただし、当該特定電気用品と同一の型式に属する特定電気用品について既に第二号に係る同項の証明書の交付を受けこれを保存している場合において当該証明書の交付を受けた日から起算して特定電気用品ごとに政令で定める期間を経過していないとき又は同項の証明書と同等なものとして経済産業省令で定めるものを保存している場合は、この限りでない。 - 日本法令外国語訳データベースシステム

2. In the cases where the outstanding balance of bonds of said company to be held after the acquisition exceeds the amount specified by the ordinance of the competent ministry set forth in (i): The amount obtained by deducting the total of the outstanding balance of said bonds and the outstanding balance of loans provided to said company by a person that has acquired said bonds (such total shall include the total of the outstanding balance of bonds acquired and the outstanding balance of loans provided by non-resident individuals or juridical persons, etc. who fall under those listed in each item of paragraph (4) when deeming the person who has acquired said bonds to be the share acquisitor set forth in the same paragraph, and shall exclude said acquisition amount) from the amount equivalent to 50% of the amount specified by an ordinance of the competent ministry as the amount of liabilities of said juridical person after said acquisition (in the cases where said obtained amount is less than zero, the amount shall be zero). 例文帳に追加

2) 取得の後において保有することとなる当該会社の社債の残高の金額が(1)の主務省令で定める金額を超える場合 当該取得の後における当該会社の負債の額として主務省令で定める額の百分の五十に相当する金額から当該社債の残高と当該社債を取得したものによる当該会社に対する金銭の貸付けの残高の合計額(当該社債を取得したものを第四項の株式取得者とした場合に同項各号に掲げるものに該当することとなる非居住者である個人又は法人等が取得した社債の残高とこれらのものが行つた金銭の貸付けの残高の合計額を含み、当該取得の金額を除く。)を控除した金額(当該金額が零に満たない場合にあつては、零 - 日本法令外国語訳データベースシステム

Even when the contact section or proximity section with a rim of the flexible pressure-sensitive body of the polarization electrode is partial, by rotating the flexible pressure-sensitive body 12 itself during movement in the passage, voltage impression equivalent to that obtained when the polarization electrode is disposed on the whole periphery can be obtained, and uniform and all over polarization from the whole periphery is allowed.例文帳に追加

芯電極11に周設された可撓性感圧体12と、前記可撓性感圧体12の通路を有する分極電極13と、前記芯電極11と前記分極電極13に接続された電圧印加手段16と、前記可撓性感圧体12を前記通路で移動させる移動手段17と、前記分極電極を加熱する加熱手段13とを設け、前記可撓性感圧体12が前記通路内で移動中に回転させることによって、分極電極の可撓性感圧体との周縁との接触部または近接部が一部であっても、可撓性感圧体自身が回転することで全周囲的に分極電極を周設したことと同等の電圧印加が行え、全周囲から均一に満遍なく分極することが可能となる。 - 特許庁

(2) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 66-9-6(2)(iii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of the preceding paragraph, with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 40-10(1) or Article 68-93-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-120-9(2)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

2 法第六十六条の九の六第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額(以下この項において「調整所得金額」という。)から当該各事業年度開始の日前七年以内に開始した事業年度(平成十九年十月一日前に開始した事業年度及び特定外国法人(法第四十条の十第一項又は第六十八条の九十三の六第一項に規定する特定外国法人を含む。)に該当しなかつた事業年度を除く。)において生じた欠損金額(この項又は第三十九条の百二十の九第二項の規定により当該各事業年度前の事業年度において控除されたものを除く。)の合計額(当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額)に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(2) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 68-93-6(2)(iii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of the preceding paragraph with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 40-10(1) or Article 66-9-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-20-9(2)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

2 法第六十八条の九十三の六第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額(以下この項において「調整所得金額」という。)から当該各事業年度開始の日前七年以内に開始した事業年度(平成十九年十月一日前に開始した事業年度及び特定外国法人(法第四十条の十第一項又は第六十六条の九の六第一項に規定する特定外国法人を含む。)に該当しなかつた事業年度を除く。)において生じた欠損金額(この項又は第三十九条の二十の九第二項の規定により当該各事業年度前の事業年度において控除されたものを除く。)の合計額(当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額)に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(5) The amount obtained as a result of an adjustment for the amount of loss prescribed in Article 40-4(2)(ii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of paragraph (1), (2) or (3) with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before April 1, 1978 and a business year during which the company did not fall under the category of a specified foreign subsidiary company, etc. (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) or Article 68-90(1) of the Act)) (such loss shall exclude the amount deducted in the business years preceding the said relevant business year pursuant to the provisions of this paragraph) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

5 法第四十条の四第二項第二号に規定する欠損の金額に係る調整を加えた金額は、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つき、第一項若しくは第二項又は第三項の規定により算出される所得の金額(以下この項及び第七項において「調整所得金額」という。)から当該各事業年度開始の日前七年以内に開始した事業年度(昭和五十三年四月一日前に開始した事業年度及び特定外国子会社等(法第六十六条の六第一項又は第六十八条の九十第一項に規定する特定外国子会社等を含む。)に該当しなかつた事業年度を除く。)において生じた欠損金額(この項の規定により当該各事業年度前の事業年度において控除されたものを除く。)の合計額(当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額)に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(i) Where the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c): The amount obtained by calculating the amount of expenses listed in the items of paragraph (15) which the said domestic corporation pays for the relevant business year to a foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. prescribed in Article 66-5(4)(i) of the Act; hereinafter the same shall apply in this Article) and a fund provider, etc. (meaning a fund provider, etc. prescribed in item (ii) of the said paragraph; hereinafter the same shall apply in this Article) related to the said domestic corporation (such expenses shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 66-5(4)(ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of the said interest; such amount of expenses shall be referred to as the "amount of guarantee charge, etc. for the taxable income" in the next item) and then multiplying the said amount of expenses by the ratio obtained by dividing the remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the "amount exceeding the average balance of liabilities" in the next item and the next paragraph) by the amount listed in (b): 例文帳に追加

一 イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額以下である場合 当該内国法人が当該事業年度において当該内国法人に係る国外支配株主等(法第六十六条の五第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。)及び資金供与者等(同項第二号に規定する資金供与者等をいう。以下この条において同じ。)に支払う第十五項各号に掲げる費用(第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得(法第六十六条の五第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。)に含まれるときに、支払うものに限る。)の金額(次号において「課税対象所得に係る保証料等の金額」という。)に、イに掲げる金額からハに掲げる金額を控除した残額(次号及び次項において「平均負債残高超過額」という。)をロに掲げる金額で除して得た割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(i) Where the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c): The amount obtained by calculating the amount of expenses listed in the items of paragraph (14) which the said consolidated corporation pays for the relevant consolidated business year to a foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. prescribed in Article 68-89(4)(i) of the Act; hereinafter the same shall apply in this Article) and a fund provider, etc. (meaning a fund provider, etc. prescribed in item (ii) of the said paragraph; hereinafter the same shall apply in this Article) related to the said consolidated corporation (such expense shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 68-89(4)(ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of the said interest; such amount of expenses shall be referred to as the "amount of guarantee charge, etc. for the taxable income" in the next item) and then multiplying the said amount of expenses by the ratio obtained by dividing the remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the "amount exceeding the average balance of liabilities" in the next item and the next paragraph) by the amount listed in (b): 例文帳に追加

一 イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額以下である場合 当該連結法人が当該連結事業年度において当該連結法人に係る国外支配株主等(法第六十八条の八十九第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。)及び資金供与者等(同項第二号に規定する資金供与者等をいう。以下この条において同じ。)に支払う第十四項各号に掲げる費用(第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得(法第六十八条の八十九第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。)に含まれるときに、支払うものに限る。)の金額(次号において「課税対象所得に係る保証料等の金額」という。)に、イに掲げる金額からハに掲げる金額を控除した残額(次号及び次項において「平均負債残高超過額」という。)をロに掲げる金額で除して得た割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(2) When an Issuer has submitted a Quarterly Securities Report, Semiannual Securities Report or Extraordinary Securities Report, etc. (referring to a Quarterly Securities Report under Article 24-4-7(1) or (2) (including the cases where they are applied mutatis mutandis pursuant to Article 24-4-7(3) (including the cases where it is applied mutatis mutandis pursuant to Article 27) and Article 27), or Semiannual Securities Report or Extraordinary Securities Report under Article 24-5, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 24-5(3)) or paragraph (4) (including the cases where they are applied mutatis mutandis pursuant to Article 27), or Amendments under Article 7, Article 9(1) or Article 10(1) as applied mutatis mutandis pursuant to Article 24-4-7(4) (including the cases where it is applied mutatis mutandis pursuant to Article 27) and Article 24-5(5) (including the cases where it is applied mutatis mutandis pursuant to Article 27); hereinafter the same shall apply in Article 178(5) and Article 185-7(2) and (3)) which contains any misstatement on important matters, the Prime Minister shall, in accordance with the procedures set forth in the following Section, order said Issuer to pay to the national treasury an administrative monetary penalty equivalent to half of the amount listed in item (i) of the preceding paragraph (when the amount listed in item (ii) of said paragraph exceeds the amount listed in item (i) of said paragraph, the amount listed in item (ii) of said paragraph). In this case, the proviso to the preceding paragraph shall apply mutatis mutandis. 例文帳に追加

2 発行者が、重要な事項につき虚偽の記載がある四半期・半期・臨時報告書等(第二十四条の四の七第一項若しくは第二項(これらの規定を同条第三項(第二十七条において準用する場合を含む。)及び第二十七条において準用する場合を含む。)の規定による四半期報告書若しくは第二十四条の五第一項(同条第三項において準用する場合を含む。)若しくは第四項(これらの規定を第二十七条において準用する場合を含む。)の規定による半期報告書若しくは臨時報告書又は第二十四条の四の七第四項(第二十七条において準用する場合を含む。)及び第二十四条の五第五項(第二十七条において準用する場合を含む。)において準用する第七条、第九条第一項若しくは第十条第一項の規定による訂正報告書をいう。第百七十八条第五項並びに第百八十五条の七第二項及び第三項において同じ。)を提出したときは、内閣総理大臣は、次節に定める手続に従い、当該発行者に対し、前項第一号に掲げる額(同項第二号に掲げる額が同項第一号に掲げる額を超えるときは、同項第二号に掲げる額)の二分の一に相当する額の課徴金を国庫に納付することを命じなければならない。この場合においては、同項ただし書の規定を準用する。 - 日本法令外国語訳データベースシステム

Article 40-11 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, 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 (ii)), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign corporation or the said affiliated foreign corporation pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article: 例文帳に追加

第四十条の十一 その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者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居住者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。以下この条において同じ。)につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者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(以下この条において「課税済配当等の額」という。)が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国法人又は外国関係法人から受ける剰余金の配当等の額(所得税法第二十五条第一項の規定により当該特定外国法人又は当該外国関係法人からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。)に係る配当所得の金額又は前条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控除する。 - 日本法令外国語訳データベースシステム

(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. 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

(17) In the case where there is any amount to be included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92(1) of the Act, pursuant to the provisions of the said paragraph, in the consolidated business year of the said consolidated 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 consolidated corporation; with regard to the calculation of the maximum amount of individual deduction prescribed in Article 155-28(1) of the Order for Enforcement of the Corporation Tax Act for the relevant consolidated business year of the said consolidated corporation, the said amount included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of consolidated foreign income prescribed in the main clause of paragraph (3) of the said Article; 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 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 consolidated foreign income shall be the amount equivalent to one-third of the said amount included in the deductible expenses. 例文帳に追加

17 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又は当該連結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連結法人の連結事業年度において同項の規定により当該連結法人の当該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金額がある場合における当該連結法人の当該連結事業年度に係る法人税法施行令第百五十五条の二十八第一項に規定する連結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、同条第三項本文に規定する連結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、当該連結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。 - 日本法令外国語訳データベースシステム

(12) With regard to the special application of the Pneumoconiosis Act under the provisions of each of the preceding paragraphs, the following provisions (including penal provisions relating to these provisions) shall be applied by replacing the following terms in the respective manners set forth below: the term "the business operator" in paragraph (1) of Article 32 of the same Act shall be deemed to be replaced with "the business operator (including a person deemed to be the business operator under the provisions of Article 46 of the Act for Securing Proper Operation of Worker Dispatching Undertakings and Improved Working Conditions for Dispatched Workers (hereinafter referred to as "the Worker Dispatching Act"); referred to as "the business operator and the equivalent" in paragraph (2) of Article 43-2 and Article 44)"; the term "This Act" in paragraphs (2) and (3) of Article 39 shall be deemed to be replaced with "This Act (including cases where the provisions of this Act are applied under the provisions of Article 46 of the Worker Dispatching Act)"; the term "paragraph (4) of Article 21" in paragraph (3) of the same Article shall be deemed to be replaced with "paragraph (4) of Article 21 (including cases where these provisions are applied under the provisions of paragraph (4) of Article 46 of the Worker Dispatching Act)"; the term "the place of business where dust work is performed" in paragraph (1) of Article 40 shall be deemed to be replaced with "the place of business where dust work is performed (including the place of business of a person deemed to be the business operator under the provisions of Article 46 of the Worker Dispatching Act; the same shall apply in paragraph (1) of Article 42)"; the term "this Act" in Article 41 and paragraph (1) of Article 42 shall be deemed to be replaced with "this Act and the provisions of Article 46 of the Worker Dispatching Act"; the term "a violation of the provisions of this Act" in Article 43 shall be deemed to be replaced with "a violation of the provisions of this Act (including cases where these provisions are applied under the provisions of Article 46 of the Worker Dispatching Act) and the crimes referred to in paragraphs (10) and (11) of the same Article"; the term "the provisions of this Act or of orders based on this Act" in paragraph (1) of Article 43-2 shall be deemed to be replaced with "the provisions of this Act or of orders based on this Act (including cases where these provisions are applied under the provisions of Article 46 of the Worker Dispatching Act), or the provisions of paragraphs (7) to (9) inclusive of the same Article or the provisions of orders based on these provisions"; and the term "the business operator" in paragraph (2) of the same Article and Article 44 shall be deemed to be replaced with "the business operator and equivalent". 例文帳に追加

12 前各項の規定によるじん肺法の特例については、同法第三十二条第一項中「事業者」とあるのは「事業者(労働者派遣事業の適正な運営の確保及び派遣労働者の就業条件の整備等に関する法律(以下「労働者派遣法」という。)第四十六条の規定により事業者とみなされた者を含む。第四十三条の二第二項及び第四十四条において「事業者等」という。)」と、同法第三十九条第二項及び第三項中「この法律」とあるのは「この法律(労働者派遣法第四十六条の規定により適用される場合を含む。)」と、同条第三項中「第二十一条第四項」とあるのは「第二十一条第四項(労働者派遣法第四十六条第四項の規定により適用される場合を含む。)」と、同法第四十条第一項中「粉じん作業を行う事業場」とあるのは「粉じん作業を行う事業場(労働者派遣法第四十六条の規定により事業者とみなされた者の事業場を含む。第四十二条第一項において同じ。)」と、同法第四十一条及び第四十二条第一項中「この法律」とあるのは「この法律及び労働者派遣法第四十六条の規定」と、同法第四十三条中「この法律の規定に違反する罪」とあるのは「この法律の規定(労働者派遣法第四十六条の規定により適用される場合を含む。)に違反する罪並びに同条第十項及び第十一項の罪」と、同法第四十三条の二第一項中「この法律又はこれに基づく命令の規定」とあるのは「この法律若しくはこれに基づく命令の規定(労働者派遣法第四十六条の規定により適用される場合を含む。)又は同条第七項から第九項までの規定若しくはこれらの規定に基づく命令の規定」と、同条第二項及び同法第四十四条中「事業者」とあるのは「事業者等」として、これらの規定(これらの規定に係る罰則の規定を含む。)を適用する。 - 日本法令外国語訳データベースシステム

Article 68-90 (1) Where an affiliated foreign company related to any of the following consolidated corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount 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 adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of the consolidated corporation's profit, and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第六十八条の九十 次に掲げる連結法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの(以下この款において「特定外国子会社等」という。)が、各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び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。)の額に関する調整を加えた金額(以下この条において「適用対象留保金額」という。)を有する場合には、その適用対象留保金額のうちその連結法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等(株式又は出資をいう。以下この項において同じ。)の請求権(第六十六条の六第一項に規定する請求権をいう。第一号において同じ。)の内容を勘案して政令で定めるところにより計算した金額(以下この款において「個別課税対象留保金額」という。)に相当する金額は、その連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 22-2 (1) In committing the act of conclusion of a contract pertaining to capital transactions or other acts specified by Cabinet Order (hereinafter referred to as "Acts such as Conclusion of a Contract Pertaining to Capital Transactions" in this paragraph) with customers or those specified by Cabinet Order as equivalent thereto (hereinafter referred to as "Customers, etc." in this paragraph), the Banks, etc, trust corporations (meaning trust corporations prescribed in Article 2, paragraph 2 of the Trust Business Act (Act No. 154 of 2004) and foreign trust corporations prescribed in paragraph 6 of the said article; the same shall apply hereinafter), securities corporations (securities corporations prescribed in Article 2, paragraph 9 of the Securities and Exchange Act and foreign securities corporations prescribed in Article 2, item 2 of the Act on Foreign Securities Dealers (Act No. 5 of 1971); the same shall apply hereinafter), and financial futures traders (meaning financial futures traders prescribed in Article 2, paragraph 12 of the Financial Futures Trading Act; the same shall apply hereinafter) (hereinafter referred to as "Financial Institutions, etc.") shall obtain the Identity Confirmation of the Customers, etc. 例文帳に追加

第二十二条の二 銀行等、信託会社(信託業法 (平成十六年法律第百五十四号)第二条第二項 に規定する信託会社及び同条第六項 に規定する外国信託会社をいう。以下同じ。)、証券会社(証券取引法第二条第九項 に規定する証券会社及び外国証券業者に関する法律 (昭和四十六年法律第五号)第二条第二号 に規定する外国証券会社をいう。以下同じ。)及び金融先物取引業者(金融先物取引法第二条第十二項 に規定する金融先物取引業者をいう。以下同じ。)(以下「金融機関等」という。)は、顧客又はこれに準ずる者として政令で定める者(以下この項において「顧客等」という。)との間で資本取引に係る契約の締結その他の政令で定める行為(以下この条において「資本取引に係る契約締結等行為」という。)を行うに際しては、当該顧客等について、本人確認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

(3) A Member, etc. may, in lieu of the written consent of a Customer, etc. under paragraph 1, obtain the consent of said Customer, etc. by a method using an electronic data processing system or a method using other information communications technology which are listed as follows (hereinafter referred to as an "Electromagnetic Device" in this Article) by obtaining an acceptance from said Customer, etc., pursuant to the provisions of paragraph 6. In this case, said Member, etc. is deemed to have obtained the written consent of said Customer, etc.: (i) among methods for using an electronic data processing system, those listed in (a) or (b); (a) a method to transmit information through a telecommunications line that - 60 - connects a computer used by a Member, etc. and a computer used by a Customer, etc. and to record it in a file on a computer used by the receiver; (b) a method for providing matters concerning the consent of said Customer, etc. recorded in a file on a computer used by a Member, etc. for the inspection of Customers, etc. through a telecommunications line, and for recording matters concerning the consent of said Customer, etc. in a file on a computer used by said Member, etc.; (ii) a method for obtaining the record of matters concerning the consent of a Customer, etc. from a file on a magnetic disk or an equivalent method that can record certain matters securely. 例文帳に追加

3 会員等は、第一項の規定による委託者等の書面による同意に代えて、第六項で定める ところにより、当該委託者等の承諾を得て、当該委託者等の同意を電子情報処理組織を 使用する方法その他の情報通信の技術を利用する方法であって次に掲げるもの(以下こ の条において「電磁的方法」という。)により得ることができる。この場合において、 当該会員等は、当該委託者等の書面による同意を得たものとみなす。 一電子情報処理組織を使用する方法のうちイ又はロに掲げるもの イ会員等の使用に係る電子計算機と委託者等の使用に係る電子計算機とを接続する 電気通信回線を通じて送信し、受信者の使用に係る電子計算機に備えられたファ イルに記録する方法 ロ会員等の使用に係る電子計算機に備えられたファイルに記録された当該委託者等 の同意に関する事項を電気通信回線を通じて委託者等の閲覧に供し、当該会員等 の使用に係る電子計算機に備えられたファイルに当該委託者等の同意に関する事 項を記録する方法 二磁気ディスクその他これに準ずる方法により一定の事項を確実に記録しておくこと ができる物をもって調製するファイルに委託者等の同意に関する事項を記録したもの を得る方法 - 経済産業省

(a) a person for whom the renewal of a registration under Article 7(3) has been refused pursuant to the provisions of Article 10(1), whose license under Article 3 has been rescinded pursuant to the provisions of Article 44(1), whose registration under Article 7(1), Article 50-2(1), or Article 52(1) has been rescinded pursuant to the provisions of Article 45(1), for whom the renewal of a registration under Article 7(3) as applied mutatis mutandis pursuant to Article 50-2(2), has been refused pursuant to the provisions of paragraph (6) of that Article, for whom the renewal of a registration under Article 7(3) as applied mutatis mutandis pursuant to Article 54(2), has been refused pursuant to the provisions of paragraph (6) of that Article, whose license under Article 53(1) has been rescinded pursuant to the provisions of Article 59(1), whose registration under Article 54(1) has been rescinded pursuant to the provisions of Article 60(1), whose registration under Article 67(1) has been rescinded pursuant to the provisions of Article 82(1), whose license under Article 3 of the Secured Bonds Trust Act has been rescinded pursuant to the provisions of Article 12 of that Act, or whose authorization under Article 1(1) of the Act on Provision, etc. of Trust Business by Financial Institutions has been rescinded pursuant to the provisions of Article 10 of that Act, or whose license, registration, or authorization of the same kind which has been obtained in a foreign state has been rescinded pursuant to provisions of laws and regulations of the foreign state that are equivalent to this Act, the Secured Bonds Trust Act, or the Act on Provision, etc. of Trust Business by Financial Institutions, and for whom five years have yet to elapse since the date of rescission; 例文帳に追加

イ 第十条第一項の規定により第七条第三項の登録の更新を拒否され、第四十四条第一項の規定により第三条の免許を取り消され、第四十五条第一項の規定により第七条第一項、第五十条の二第一項若しくは第五十二条第一項の登録を取り消され、第五十条の二第六項の規定により同条第二項において準用する第七条第三項の登録の更新を拒否され、第五十四条第六項の規定により同条第二項において準用する第七条第三項の登録の更新を拒否され、第五十九条第一項の規定により第五十三条第一項の免許を取り消され、第六十条第一項の規定により第五十四条第一項の登録を取り消され、第八十二条第一項の規定により第六十七条第一項の登録を取り消され、担保付社債信託法第十二条の規定により同法第三条の免許を取り消され、若しくは金融機関の信託業務の兼営等に関する法律第十条の規定により同法第一条第一項の認可を取り消され、又はこの法律、担保付社債信託法若しくは金融機関の信託業務の兼営等に関する法律に相当する外国の法令の規定により当該外国において受けている同種類の免許、登録若しくは認可を取り消され、その取消しの日から五年を経過しない者 - 日本法令外国語訳データベースシステム

(4) When the Dismantling Operators or the Shredding and Sorting Operators who have been commissioned by the Vehicle Manufacturers, etc. to implement Recycling of the Dismantled Vehicles pursuant to the provisions of Article 31, Paragraph 1 (hereinafter referred to in this article as "Commissioned Dismantling Operators, etc.") have delivered the Dismantled Vehicles to Scrap Dealers of Whole Dismantled Vehicles., the Vehicle Manufacturers, etc. who have obtained the authorization indicated in Article 31, Paragraph 1 may request that the Deposit Management Entity make payment of a sum of Recycling etc., deposit deposited pursuant to the provisions of Article 73, Paragraph 1 through Paragraph 3, equivalent to the fee set forth in Article 34, Paragraph 1, Item 1 relating to the Dismantled Vehicles. In this case, the Vehicle Manufacturers, etc. making the request shall submit to the Deposit Management Entity written documents, etc. indicating that the Information Management Entity has received the request pursuant to the provisions of Article 85, Paragraph 3 and the matters recorded or noted attesting to the fact that the Commissioned Dismantling Operators have reliably delivered the Dismantled Vehicles to Scrap Dealers of Whole Dismantled Vehicles 例文帳に追加

4 第三十一条第一項の認定を受けた自動車製造業者等は、同項の規定により解体自動車の全部再資源化の実施を委託した解体業者又は破砕業者(以下この条において「委託解体業者等」という。)が解体自動車全部利用者に当該解体自動車を引き渡したときは、主務省令で定めるところにより、第七十三条第一項から第三項までの規定により預託された再資源化等預託金のうち当該解体自動車に係る第三十四条第一項第一号に定める料金に相当するものについて、資金管理法人に対し、その払渡しを請求することができる。この場合において、当該請求を行う自動車製造業者等は、資金管理法人に対して、情報管理センターが第八十五条第三項の規定による請求を受けて交付する同条第一項に規定する書類等であって委託解体業者等が解体自動車全部利用者に当該解体自動車を確実に引き渡したことを証する事項が記載され、又は記録されたものを提出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 31-2 (1) A person engaged in the business of manufacturing or importing any chemical substance subject to monitoring, any Class II Specified Chemical Substance, any chemical substance of which the public has been notified pursuant to the provisions of Article 4, paragraph (4) (including where it is applied mutatis mutandis pursuant to Article 4-2, paragraph (9) and pursuant to Article 5-2, paragraph (2)), or any chemical substance in the list of existing chemical substances prescribed in Article 2, paragraph (1) of the Supplementary Provisions of which the public has been notified by the Minister of International Trade and Industry pursuant to the provisions of paragraph (4) of said Article (hereinafter referred to as a "substance subject to reporting") shall report to the Minister of Health, Labour and Welfare, the Minister of Economy, Trade and Industry, and the Minister of the Environment when he/she has conducted tests with regard to the substance subject to reporting under the items prescribed in Article 4, paragraph (7) or studies of hazardous properties prescribed in Article 5-4, paragraph (1), Article 24, paragraph (1) or Article 25-3, paragraph (1) (including cases in which information equivalent to that which would be obtained from said tests (limited to information that is not publicly known) has been obtained). When, as a result of said tests, the person obtains information specified by Ordinance of the Ministry of Health, Labour and Welfare, Ordinance of the Ministry of Economy, Trade and Industry, and Ordinance of the Ministry of the Environment indicating that the substance subject to reporting possesses the following properties, he/she shall report to that effect and give the details of such information, pursuant to the provisions of Ordinance of the Ministry of Health, Labour and Welfare, and Ordinance of the Ministry of Economy; provided, however that this shall not apply where said person has obtained said information as a result of a study of hazardous properties to which an instruction under the provisions of Article 5-4, paragraph (1), Article 24, paragraph (1) or Article 25-3, paragraph (1) pertains, and where said person is reporting the details of said information pursuant to these provisions: 例文帳に追加

第三十一条の二 監視化学物質、第二種特定化学物質、第四条第四項(第四条の二第九項において読み替えて準用する場合及び第五条の二第二項において準用する場合を含む。)の規定により公示された化学物質又は附則第二条第四項の規定により通商産業大臣が公示した同条第一項に規定する既存化学物質名簿に記載されている化学物質(以下「報告対象物質」という。)の製造又は輸入の事業を営む者は、その製造し、又は輸入した報告対象物質について、第四条第七項に規定する試験の項目又は第五条の四第一項、第二十四条第一項若しくは第二十五条の三第一項に規定する有害性の調査の項目に係る試験を行つた場合(当該試験を行つたと同等の知見(公然と知られていないものに限る。)が得られた場合を含む。)であつて、報告対象物質が次に掲げる性状を有することを示す知見として厚生労働省令、経済産業省令、環境省令で定めるものが得られたときは、厚生労働省令、経済産業省令、環境省令で定めるところにより、その旨及び当該知見の内容を厚生労働大臣、経済産業大臣及び環境大臣に報告しなければならない。ただし、第五条の四第一項、第二十四条第一項又は第二十五条の三第一項の規定による指示に係る有害性の調査により当該知見が得られた場合において、これらの規定によりその内容を報告するときは、この限りでない。 - 日本法令外国語訳データベースシステム

Article 24-6 (1) A company which has issued share certificates listed in a Financial Instruments Exchange, share certificates specified by a Cabinet Order as those of which the state of distribution can be regarded as being equivalent to share certificates listed in a Financial Instruments Exchange or other Securities specified by a Cabinet Order (hereinafter collectively referred to as "Listed Share Certificates, etc." in this Article, Articles 27-22-2 to 27-22-4 and Article 167) shall, when a resolution of a shareholders meeting or board of directors' meeting set forth in Article 156(1) of the Companies Act (including the cases where it is applied by replacing certain terms pursuant to Article 165(3) of said Act) are made, submit a report which, pursuant to the provisions of a Cabinet Office Ordinance, states matters pertaining to the status of buyback of Listed Share Certificates, etc. issued by itself conducted based on the resolution of the shareholders meeting or board of directors' meeting (hereinafter referred to as the "Shareholders Meeting, etc." in this paragraph) during each month from the month which includes the day when the resolution of the Shareholders Meeting, etc. is made to the month which includes the day when the period set forth in Article 156(1)(iii) of said Act is to expire (each month is referred to as the "Reporting Month" in this paragraph) (including the cases where no buyback is conducted) and other matters specified by a Cabinet Office Ordinance as necessary and appropriate for the public interest or protection of investors to the Prime Minister by the 15th day of the month following each Reporting Month. 例文帳に追加

第二十四条の六 金融商品取引所に上場されている株券、流通状況が金融商品取引所に上場されている株券に準ずるものとして政令で定める株券その他政令で定める有価証券(以下この条、第二十七条の二十二の二から第二十七条の二十二の四まで及び第百六十七条において「上場株券等」という。)の発行者である会社は、会社法第百五十六条第一項(同法第百六十五条第三項の規定により読み替えて適用する場合を含む。)の規定による株主総会の決議又は取締役会の決議があつた場合には、内閣府令で定めるところにより、当該決議があつた株主総会又は取締役会(以下この項において「株主総会等」という。)の終結した日の属する月から同法第百五十六条第一項第三号に掲げる期間の満了する日の属する月までの各月(以下この項において「報告月」という。)ごとに、当該株主総会等の決議に基づいて各報告月中に行つた自己の株式に係る上場株券等の買付けの状況(買付けを行わなかつた場合を含む。)に関する事項その他の公益又は投資者保護のため必要かつ適当なものとして内閣府令で定める事項を記載した報告書を、各報告月の翌月十五日までに、内閣総理大臣に提出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 14 (1) Where the applicant has, after the publication of his/her application, given warning by presenting a written statement setting forth the particularities of the applied variety, he/she may claim, against a person who has exploited in the course of business, after the warning and prior to the variety registration, that applied variety, a variety which is, by its expressions of the characteristics, not clearly distinguishable from that applied variety, or a variety to which the provisions of each item of Article 20 paragraph (2) would apply if the said applied variety were registered, compensation in an amount equivalent to the amount which the applicant would be entitled to receive if that applied variety were registered. Even in the absence of such warning, the same shall apply to a person who has exploited in the course of business an applied variety (including a variety which, by its expressions of the characteristics, is not clearly distinguishable from the applied variety and a variety to which the provision of each item of Article 20 paragraph (2) would apply if the applied variety were registered; the same shall apply hereinafter in this Article) with knowledge that the variety which he/she exploited was an applied variety pertaining to the publication of application, prior to the variety registration. 例文帳に追加

第十四条 出願者は、出願公表があった後に出願品種の内容を記載した書面を提示して警告をしたときは、その警告後品種登録前にその出願品種、当該出願品種と特性により明確に区別されない品種又は当該出願品種が品種登録された場合に第二十条第二項各号に該当することとなる品種を業として利用した者に対し、その出願品種が品種登録を受けた場合にその利用に対し受けるべき金銭の額に相当する額の補償金の支払を請求することができる。当該警告をしない場合においても、出願公表に係る出願品種(当該出願品種と特性により明確に区別されない品種及び当該出願品種が品種登録された場合に同項各号に該当することとなる品種を含む。以下この条において同じ。)であることを知って品種登録前にその出願品種を業として利用した者に対しては、同様とする。 - 日本法令外国語訳データベースシステム

(2) With regard to dispatch work performed by a worker under dispatching, the provisions of Article 7, Article 32, paragraph (1) of Article 32-2, Article 32-3, paragraphs (1) to (3) inclusive of Article 32-4, Articles 33 to 35 inclusive, paragraph (1) of Article 36, Article 40, Article 41, Articles 60 to 63 inclusive, Article 64-2, Article 64-3 and Articles 66 to 68 inclusive of the Labor Standards Act and the provisions of orders based on said provisions (including penal provisions pertaining to these provisions) shall apply only to the client undertaking, by deeming it to be an undertaking employing a worker under dispatching. In this case, the term "at the workplace" in paragraph (1) of Article 32-2 of the same Act shall be deemed to be replaced with "at the workplace of a business of the dispatching undertaking (which means the dispatching undertaking prescribed in the same paragraph; the same shall apply hereinafter), where an employer of the dispatching undertaking prescribed in paragraph (3) of Article 44 of the Act for Securing the Proper Operation of Worker Dispatching Undertakings and Improved Working Conditions for Dispatched Workers (hereinafter referred to as "the Worker Dispatching Act") (hereinafter such employer shall be simply referred to as a "dispatching employer")"; the term "pursuant to rules of employment or the equivalent thereof" in Article 32-3 of the same Act shall be deemed to be replaced with "pursuant to rules of employment or the equivalent, a dispatching employer"; the term "a worker for whom" in the same Article shall be deemed to be replaced with "a worker who can be made to work for working hours under the provisions of Article 26 of the Worker Dispatching Act, based on the worker dispatch contract with regard to the worker concerned under paragraph (1) of the same Article"; the term "at the workplace concerned" in the same Article shall be deemed to be replaced with "at the workplace of a business of the dispatching undertaking, where the dispatching employer"; the term "at the workplace " in paragraphs (1) and (2) of Article 32-4 of the same Act shall be deemed to be replaced with "at the workplace of a business of the dispatching undertaking, where the dispatching employer"; the term "at the workplace" in paragraph (1) of Article 36 of the same Act shall be deemed to be replaced with" at the workplace of a business of the dispatching undertaking, where the dispatching employer"; and the term "this to the relevant government agency " in the same Article shall be deemed to be replaced with "and this to the relevant government agency". 例文帳に追加

2 派遣中の労働者の派遣就業に関しては、派遣先の事業のみを、派遣中の労働者を使用する事業とみなして、労働基準法第七条、第三十二条、第三十二条の二第一項、第三十二条の三、第三十二条の四第一項から第三項まで、第三十三条から第三十五条まで、第三十六条第一項、第四十条、第四十一条、第六十条から第六十三条まで、第六十四条の二、第六十四条の三及び第六十六条から第六十八条までの規定並びに当該規定に基づいて発する命令の規定(これらの規定に係る罰則の規定を含む。)を適用する。この場合において、同法第三十二条の二第一項中「当該事業場に」とあるのは「労働者派遣事業の適正な運営の確保及び派遣労働者の就業条件の整備等に関する法律(以下「労働者派遣法」という。)第四十四条第三項に規定する派遣元の使用者(以下単に「派遣元の使用者」という。)が、当該派遣元の事業(同項に規定する派遣元の事業をいう。以下同じ。)の事業場に」と、同法第三十二条の三中「就業規則その他これに準ずるものにより、」とあるのは「派遣元の使用者が就業規則その他これに準ずるものにより」と、「とした労働者」とあるのは「とした労働者であつて、当該労働者に係る労働者派遣法第二十六条第一項に規定する労働者派遣契約に基づきこの条の規定による労働時間により労働させることができるもの」と、「当該事業場の」とあるのは「派遣元の使用者が、当該派遣元の事業の事業場の」と、同法第三十二条の四第一項及び第二項中「当該事業場に」とあるのは「派遣元の使用者が、当該派遣元の事業の事業場に」と、同法第三十六条第一項中「当該事業場に」とあるのは「派遣元の使用者が、当該派遣元の事業の事業場に」と、「これを行政官庁に」とあるのは「及びこれを行政官庁に」とする。 - 日本法令外国語訳データベースシステム

(2) In cases where the preceding paragraph (excluding items (i) and (iv)) is applicable, when the Tender Offeror fails to state the fact that he/she had concluded a contract for making Purchase, etc. of Share Certificates, etc. pertaining to the Tender Offer not through the Tender Offer after the last day of the Tender Offer Period and then he/she makes Purchase, etc. under the contract after the last day of the Tender Offer Period, the amount of damages to be paid to a person who makes Sales, etc. of Share Certificates, etc. in response to the Tender Offer (excluding a person who makes Sales, etc. of Share Certificates, etc. under the contract, a person who makes Sales, etc. of Share Certificates, etc. to which Article 27-5 is applicable and a person who belongs to the part of persons referred to in Article 27-18(2)(i)) shall be the amount calculated by multiplying the difference between the price (including the provision of profit equivalent thereto; in cases where two or more prices are used for the Purchases, etc., the most favorable price) paid by the Tender Offeror, etc. for the Purchase, etc. and the Tender Offer Price, by the number of Share Certificates, etc. Offered to Sell by the person who is entitled to claim damages under the Article 18(1) as applied mutatis mutandis pursuant to the preceding paragraph. 例文帳に追加

2 前項(第一号及び第四号を除く。)の規定の適用がある場合において、公開買付者が、当該公開買付期間の末日後に当該公開買付けに係る株券等の買付け等を当該公開買付けによらないで行う契約があるにもかかわらず、公開買付届出書又は公開買付説明書にその旨の記載をすることなく、当該公開買付期間の末日後に当該契約による買付け等をしたときは、当該公開買付者が当該公開買付けに応じて株券等の売付け等をした者(当該契約により株券等の売付け等をした者、第二十七条の五の規定に該当する株券等の売付け等をした者及び第二十七条の十八第二項第一号に規定する一部の者を除く。)に対し賠償の責めに任ずべき額は、当該公開買付者が当該買付け等をした価格(これに相当する利益の供与を含み、当該価格が均一でない場合には、その最も有利な価格とする。)から公開買付価格を控除した金額に前項において準用する第十八条第一項の規定による請求権者の応募株券等の数を乗じた額とする。 - 日本法令外国語訳データベースシステム

A method specified by an ordinance of the competent ministry set forth in Article 234, paragraph 2 of the Company Act, as applied mutatis mutandis by replacing the terms pursuant to Article 150 of the Act shall correspond to the categories listed in the following items and be the method of specifying the price set out in said respective items as the price of shares prescribed in Article 234, paragraph 2 of the Company Act, as applied mutatis mutandis by replacing the terms pursuant to Article 150 of the Act: (i) in the case of selling said shares by transactions on the market: the selling price of said transaction; (ii) in cases other than as set forth in the preceding item: the prices set forth in the following, whichever is the greater: (a) the closing price on the market where said shares are traded on the date of sale (in the case of no selling or buying transactions on said sale date, or in the case where said selling day is a holiday of said market, the price of the first selling or buying transactions conducted following said sale date); or (b) if said shares are subject to a takeover bid, etc. (which means a takeover bid prescribed in Article 27-2, paragraph 6 of the Securities Exchange Act [including cases where it is applied mutatis mutandis pursuant to Article 27-22, paragraph 2 of the same Act] and an equivalent system based on laws and regulations in a foreign state) on the date of sale, the price of said shares under the contract pertaining to said takeover bid on said date of sale. 例文帳に追加

法第百五十条において読み替えて準用する会社法第二百三十四条第二項に規定する主 務省令で定める方法は、次の各号に掲げる場合の区分に応じ、当該各号に定める額をもっ て法第百五十条において読み替えて準用する会社法第二百三十四条第二項に規定する株 式の価格とする方法とする。 一当該株式を市場において行う取引によって売却する場合当該取引によって売却す る価格 二前号に掲げる場合以外の場合次に掲げる額のうちいずれか高い額 イ売却日における当該株式を取引する市場における最終の価格(当該売却日に売 買取引がない場合又は当該売却日が当該市場の休業日に当たる場合にあっては、 その後最初になされた売買取引の成立価格)ロ売却日において当該株式が公開買付け等(証券取引法第二十七条の二第六項 (同法第二十七条の二十二第二項 において準用する場合を含む。)に規定する公 開買付け及びこれに相当する外国の法令に基づく制度をいう。)の対象であると きは、当該売却日における当該公開買付け等に係る契約における当該株式の価格 - 経済産業省

Article 165-2 (1) With regard to Partnerships, etc. (meaning partnerships established based on partnership contract provided in Article 667(1) of the Civil Code, Investment LPS provided in Article 2(2) of the Limited Partnership Act for Investment (hereinafter referred to as "Investment LPS" in this Article) or a Limited Liability Partnership provided in Article 2 of the Limited Liability Partnership Act (hereinafter referred to as "Limited Liability Partnership" in this Article), or other similar organizations specified by a Cabinet Order; hereinafter the same shall apply in this Article) whose assets includes shares of a Listed Company, etc. which represent voting rights equal to or greater than 10 percent of the Voting Rights held by All of its Shareholders, etc. (hereinafter referred to as "Specified Partnerships, etc." in this Article), when one of the partners of Specified Partnerships, etc. (including persons specified by a Cabinet Office Ordinance as similar to a partner of Specified Partnerships, etc. under a Cabinet Office Ordinance; hereinafter the same shall apply in this Article) makes Purchase, etc. or Sales, etc. of Specified Securities, etc. of the Listed Company, etc. in relation to the assets of the Specified Partnerships, etc. (including the cases where the trustee of a trust of which all of the partners of the Specified Partnerships, etc. are the settlor or beneficiary makes Purchase, etc. or Sales, etc. of Specified Securities, etc. of the Listed Company, etc. as specified by a Cabinet Office Ordinance; hereinafter the same shall apply in this Article), the partner having executed the Purchase, etc. or Sales, etc. (including a partner specified by a Cabinet Office Ordinance as equivalent to such a partner specified by a Cabinet Office Ordinance; hereinafter the same shall apply in this Article) shall submit, pursuant to the provisions of a Cabinet Office Ordinance, a report on the Sales and Purchase, etc. to the Prime Minister on or before the 15th day of the month following the month which includes the day of the Sales and Purchase, etc.; provided, however, that this shall not apply to the cases so specified by a Cabinet Office Ordinance in consideration of the manner of the Purchase, etc. or Sales, etc. or other circumstances. 例文帳に追加

第百六十五条の二 組合等(民法第六百六十七条第一項に規定する組合契約によつて成立する組合、投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合(以下この条において「投資事業有限責任組合」という。)若しくは有限責任事業組合契約に関する法律第二条に規定する有限責任事業組合(以下この条において「有限責任事業組合」という。)又はこれらの組合に類似する団体で政令で定めるものをいう。以下この条において同じ。)のうち当該組合等の財産に属する株式に係る議決権が上場会社等の総株主等の議決権に占める割合が百分の十以上であるもの(以下この条において「特定組合等」という。)については、当該特定組合等の組合員(これに類するものとして内閣府令で定める者を含む。以下この条において同じ。)が当該特定組合等の財産に関して当該上場会社等の特定有価証券等に係る買付け等又は売付け等をした場合(当該特定組合等の組合員の全員が委託者又は受益者である信託の受託者が、当該上場会社等の特定有価証券等に係る買付け等又は売付け等をする場合であつて内閣府令で定める場合を含む。以下この条において同じ。)には、当該買付け等又は売付け等を執行した組合員(これに準ずるものとして内閣府令で定める組合員を含む。以下この条において同じ。)は、内閣府令で定めるところにより、その売買等に関する報告書を売買等があつた日の属する月の翌月十五日までに、内閣総理大臣に提出しなければならない。ただし、買付け等又は売付け等の態様その他の事情を勘案して内閣府令で定める場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(ii) In the cases where the outstanding balance of loans to a juridical person having its principal office in Japan after provision of loans exceeds the amount specified by the ordinance of the competent ministry set forth in the preceding item: The amount obtained by deducting the total of the outstanding balance of said loans and the outstanding balance of bonds issued by said juridical person (limited to a company) and offered to specified parties as prescribed in paragraph (9), item (i) (hereinafter referred to as "bonds" in this item) which are held by a person who has provided said loans (such total shall include the total of the outstanding balance of loans provided and the outstanding balance of bonds acquired by non-resident individuals or juridical persons, etc. who fall under those listed in each item of paragraph (4) when deeming the person who has provided said loans to be the share acquisitor set forth in the same paragraph, and shall exclude the amount of said loans) from the amount equivalent to 50% of the amount specified by an ordinance of the competent ministry as the amount of liabilities of said juridical person after said provision of loans (in the cases where said obtained amount is less than zero, the amount shall be zero). 例文帳に追加

二 本邦に主たる事務所を有する法人に対する金銭の貸付け後における当該法人に対する金銭の貸付けの残高が前号の主務省令で定める金額を超える場合 当該金銭の貸付け後における当該法人の負債の額として主務省令で定める額の百分の五十に相当する金額から当該金銭の貸付けの残高と当該法人(会社に限る。)が発行した第九項第一号に規定するその募集が特定のものに対してされた社債(以下この号において「社債」という。)で当該金銭の貸付けを行つたものが保有するものの残高の合計額(当該金銭の貸付けを行つたものを第四項の株式取得者とした場合に同項各号に掲げるものに該当することとなる非居住者である個人又は法人等が行つた金銭の貸付けの残高と取得した社債の残高の合計額を含み、当該金銭の貸付けの金額を除く。)を控除した金額(当該金額が零に満たない場合にあつては、零) - 日本法令外国語訳データベースシステム

(2) With respect to the application of the provisions of the preceding paragraph where the remaining amount after deducting the amount obtained by multiplying the amount of equity capital (meaning the amount of equity capital prescribed in Article 68-89 (4)(vii) of the Act; hereinafter the same shall apply in this Article) for the relevant consolidated business year of the said consolidated corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 68-89(1) of the Act for the relevant consolidated business year of the said consolidated corporation is less than the amount exceeding the average balance of liabilities for the relevant consolidated business year of the said consolidated corporation, in item (i) of the preceding paragraph, the term "the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c)" shall be deemed to be replaced with "the remaining amount after deducting the amount obtained by multiplying the amount of equity capital prescribed in Article 68-89(4)(vii) of the Act for the relevant consolidated business year of the said consolidated corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 68-89(1) of the Act for the relevant consolidated business year of the said consolidated corporation (hereinafter such remaining amount shall be referred to as "the amount exceeding the average balance of the total liabilities" in this paragraph) is equivalent to or less than the amount listed in (c);" the term "Article 68-89(4)(i) of the Act" shall be deemed to be replaced with "paragraph (4)(i) of the said Article;" and the term "remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the "amount exceeding the average balance of liabilities" in the next item and the next paragraph)" shall be deemed to be replaced with "the amount exceeding the average balance of the total liabilities;" and in item (ii) of the said paragraph, the term "the remaining amount after deducting the amount listed in (b) from the amount listed in (a) of the preceding item exceeds the amount listed in (c)" shall be deemed to be replaced with "the amount exceeding the average balance of the total liabilities exceeds the amount listed in (c);" and the term "the amount exceeding the average balance of liabilities" shall be deemed to be replaced with "the amount exceeding the average balance of the total liabilities." 例文帳に追加

2 当該連結法人の当該連結事業年度の法第六十八条の八十九第一項に規定する総負債に係る平均負債残高から当該連結法人の当該連結事業年度に係る自己資本の額(同条第四項第七号に規定する自己資本の額をいう。以下この条において同じ。)に三を乗じて得た金額を控除した残額が、当該連結法人の当該連結事業年度に係る平均負債残高超過額よりも少ない場合における前項の規定の適用については、同項第一号中「イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額」とあるのは「当該連結法人の当該連結事業年度の法第六十八条の八十九第一項に規定する総負債に係る平均負債残高から当該連結法人の当該連結事業年度に係る同条第四項第七号に規定する自己資本の額に三を乗じて得た金額を控除した残額(以下この項において「総負債平均負債残高超過額」という。)がロに掲げる金額」と、「法第六十八条の八十九第四項第一号」とあるのは「同条第四項第一号」と、「イに掲げる金額からハに掲げる金額を控除した残額(次号及び次項において「平均負債残高超過額」という。)」とあるのは「総負債平均負債残高超過額」と、同項第二号中「前号イに掲げる金額から同号ロに掲げる金額を控除した残額が同号ハに掲げる金額」とあるのは「総負債平均負債残高超過額が前号ロに掲げる金額」と、「平均負債残高超過額」とあるのは「総負債平均負債残高超過額」とする。 - 日本法令外国語訳データベースシステム

(4) The charged employment placement business provider shall, when it collects the fees based on the schedule of fees as provided by Article 32-3, paragraph 1, item 2 of the Act, and such fees are to be appropriated to the second class insurance premiums for special enrollment provided by Article 10, paragraph 2, item 3 of the Act concerning Collection, etc. of Labour Insurance Premiums (Act No. 84 of 1969) for those who have obtained a job through the employment placement conducted by such business provider and engage in the services provided by Article 46-18, item 5 of the Ordinance for Enforcement of the Workers' Accident Compensation Insurance Act (Ordinance of the Ministry of Labour No. 22 of 1955), provide in such schedule of fees that the fees for the appropriation to the second class insurance premiums for special enrollment are to be collected and the amount of such fees. In this case, the amount of the fees shall be the amount equivalent to or less than seven-point-five thousandths (7.5/1000) of the wages paid to the person engaged in such businesses. 例文帳に追加

4 有料職業紹介事業者は、法第三十二条の三第一項第二号に規定する手数料表に基づき手数料を徴収する場合であつて、その紹介により就職した者のうち労働者災害補償保険法施行規則(昭和三十年労働省令第二十二号)第四十六条の十八第五号の作業に従事する者に係る労働保険の保険料の徴収等に関する法律(昭和四十四年法律第八十四号)第十条第二項第三号の第二種特別加入保険料(以下この項及び別表において「第二種特別加入保険料」という。)に充てるべきものを徴収しようとするときは、当該手数料表において、第二種特別加入保険料に充てるべき手数料を徴収する旨及び当該手数料の額を定めるものとし、この場合において、当該手数料の額は、当該従事する者に支払われた賃金額の千分の七・五に相当する額以下と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 27 (1) With respect to the place for tax payment of income tax to be collected, pursuant to the provisions of Article 42, paragraph (1) of the Act, for the payment of the remuneration paid by a tax-exempt entertainment corporation, etc. prescribed in Article 42, paragraph (1) of the Act (referred to as a "tax-exempt entertainment corporation, etc." in paragraph (3)) to entertainers, etc. for their provision of services, the term "shall be the place prescribed in said items" in Article 55 of the Order for Enforcement of the Income Tax Act shall be deemed to be replaced with "shall be the place prescribed in said items (with respect to the remuneration paid by a tax-exempt entertainment corporation, etc. prescribed in Article 42, paragraph (1) (Special Provisions on Withholding at Source for Remuneration, etc. Paid by a Tax-Exempt Entertainment Corporation, etc. to Entertainers, etc. for Their Provision of Services) of the Act on Special Measures Concerning Taxation (hereinafter referred to as a "tax-exempt entertainment corporation, etc." in this Article), outside Japan, to entertainers, etc. listed in the items of said paragraph for their provision of services out of consideration for the provision of the services of entertainers, etc. prescribed in said paragraph (hereinafter referred to as the "consideration for the provision of the services of entertainers, etc." in this Article), the location of an office, business office or any other place equivalent thereto located in Japan of a person who pays the consideration for the provision of the services of entertainers, etc. of said entertainers, etc. to said tax-exempt entertainment corporation, etc. (where such person falls under the category of a tax-exempt entertainment corporation, etc., a person who pays the consideration for the provision of the services of entertainers, etc. to said person) (where there are two or more locations, the principal location))." 例文帳に追加

第二十七条 法第四十二条第一項に規定する芸能人等の役務提供報酬の支払をする同項に規定する免税芸能法人等(第三項において「免税芸能法人等」という。)のその支払につき同条第一項の規定により徴収をすべき所得税の納税地については、所得税法施行令第五十五条中「場所とする」とあるのは、「場所(租税特別措置法第四十二条第一項(免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例)に規定する免税芸能法人等(以下この条において「免税芸能法人等」という。)が国外において同項に規定する芸能人等の役務提供に係る対価(以下この条において「芸能人等の役務提供に係る対価」という。)のうちから同項各号に掲げる者に支払う同項に規定する芸能人等の役務提供報酬については、当該免税芸能法人等に対し当該芸能人等の役務提供に係る対価の支払をする者(その者が免税芸能法人等に該当する場合には、その者に対して芸能人等の役務提供に係る対価の支払をする者)の国内にある事務所、事業所その他これらに準ずるものの所在地(これらが二以上ある場合には、主たるものの所在地))とする」とする。 - 日本法令外国語訳データベースシステム

(2) Among devices claimed in an application for a utility model registration containing a priority claim under paragraph (1), for those that are disclosed in the description, scope of claims for a utility model registration or patent or drawings (in the case where the Earlier Application was a written application in foreign language prescribed in Article 36-2(2) of the Patent Act, the document in foreign language prescribed in paragraph (1) of the said Article) originally attached to the application of the Earlier Application on which the priority claim is based (in the case where the Earlier Application contains a priority claim under the preceding paragraph or Article 41(1) of the Patent Act, or Article 43(1) or 43-2(1) or (2) of the Patent Act (including their mutatis mutandis application under Article 11(1) of this Act), excluding any device disclosed in any documents (limited to those equivalent to the description, scope of claims for a utility model registration or patent or drawings) submitted at the time of the filing of the application on which the priority claim in the Earlier Application is based), the said application for a utility model registration shall be deemed to have been filed at the time when the Earlier Application was filed, in the case of the application of Article 3, the main clause of Article 3-2, Article 7(1) to (3), Article 30(1) to (3) of the Patent Act as applied mutatis mutandis under Article 11(1), Article 17, Articles 69(2)(ii), 72, 79, 81, 82(1) of the Patent Act as applied mutatis mutandis under Article 26, Articles 39(3) and (4) and 72 of the Patent Act, Articles 26, 31(2) and 32(2) of the Design Act (Act No. 125 of 1959), Article 29 of the Trademark Act (Act No. 127 of 1959) and Articles 33-2(3) and 33-3(3) (including their mutatis mutandis application under Article 68(3) of the Trademark Act ) of the Trademark Act. 例文帳に追加

2 前項の規定による優先権の主張を伴う実用新案登録出願に係る考案のうち、当該優先権の主張の基礎とされた先の出願の願書に最初に添付した明細書、実用新案登録請求の範囲若しくは特許請求の範囲又は図面(当該先の出願が特許法第三十六条の二第二項の外国語書面出願である場合にあつては、同条第一項の外国語書面)に記載された考案(当該先の出願が前項若しくは同法第四十一条第一項の規定による優先権の主張又は同法第四十三条第一項若しくは第四十三条の二第一項若しくは第二項(第十一条第一項において準用する場合を含む。)の規定による優先権の主張を伴う出願である場合には、当該先の出願についての優先権の主張の基礎とされた出願に係る出願の際の書類(明細書、実用新案登録請求の範囲若しくは特許請求の範囲又は図面に相当するものに限る。)に記載された考案を除く。)についての第三条、第三条の二本文、前条第一項から第三項まで、第十一条第一項において準用する同法第三十条第一項から第三項まで、第十七条、第二十六条において準用する同法第六十九条第二項第二号、同法第七十九条、同法第八十一条及び同法第八十二条第一項並びに同法第三十九条第三項及び第四項並びに第七十二条、意匠法(昭和三十四年法律第百二十五号)第二十六条、第三十一条第二項及び第三十二条第二項並びに商標法(昭和三十四年法律第百二十七号)第二十九条並びに第三十三条の二第三項及び第三十三条の三第三項(同法第六十八条第三項において準用する場合を含む。)の規定の適用については、当該実用新案登録出願は、当該先の出願の時にされたものとみなす。 - 日本法令外国語訳データベースシステム

Article 27 (1) With respect to the place for tax payment of income tax to be collected, pursuant to the provisions of Article 42(1) of the Act, for the payment of the remuneration paid by a tax-exempt entertainment corporation, etc. prescribed in Article 42(1) of the Act (referred to as a "tax-exempt entertainment corporation, etc." in paragraph (3)) to entertainers, etc. for their provision of services, the term "shall be the place prescribed in the said items" in Article 55 of the Order for Enforcement of the Income Tax Act shall be deemed to be replaced with "shall be the place prescribed in the said items (with respect to the remuneration paid by a tax-exempt entertainment corporation, etc. prescribed in Article 42(1) (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) (hereinafter referred to as a "tax-exempt entertainment corporation, etc." in this Article), outside Japan, to entertainers, etc. listed in the items of the said paragraph for their provision of services out of consideration for the provision of the services of entertainers, etc. prescribed in the said paragraph (hereinafter referred to as the "consideration for the provision of the services of entertainers, etc." in this Article), the location of an office, business office or any other place equivalent thereto located in Japan of a person who pays the consideration for the provision of the services of entertainers, etc. of the said entertainers, etc. to the said tax-exempt entertainment corporation, etc. (where such person falls under the category of a tax-exempt entertainment corporation, etc., a person who pays the consideration for the provision of the services of entertainers, etc. to the said person) (where there are two or more locations, the principal location))." 例文帳に追加

第二十七条 法第四十二条第一項に規定する芸能人等の役務提供報酬の支払をする同項に規定する免税芸能法人等(第三項において「免税芸能法人等」という。)のその支払につき同条第一項の規定により徴収をすべき所得税の納税地については、所得税法施行令第五十五条中「場所とする」とあるのは、「場所(租税特別措置法(昭和三十二年法律第二十六号)第四十二条第一項(免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例)に規定する免税芸能法人等(以下この条において「免税芸能法人等」という。)が国外において同項に規定する芸能人等の役務提供に係る対価(以下この条において「芸能人等の役務提供に係る対価」という。)のうちから同項各号に掲げる者に支払う同項に規定する芸能人等の役務提供報酬については、当該免税芸能法人等に対し当該芸能人等の役務提供に係る対価の支払をする者(その者が免税芸能法人等に該当する場合には、その者に対して芸能人等の役務提供に係る対価の支払をする者)の国内にある事務所、事業所その他これらに準ずるものの所在地(これらが二以上ある場合には、主たるものの所在地))とする」とする。 - 日本法令外国語訳データベースシステム

(2) For inventions among those claimed in a patent application containing a priority claim under paragraph (1), for those that are stated in the description, scope of claims for a patent or utility model registration or drawings (in the case where the earlier application was a foreign language written application, foreign language documents) originally attached to the application of the earlier application on which the priority claim is based (in the case where the earlier application contains a priority claim under that paragraph or Article 8(1) of the Utility Model Act, or Article 43(1) or 43-2(1) or (2) of the Patent Act (including its mutatis mutandis Application under Article 11(1) of the Utility Model Act), excluding any inventions disclosed in any documents (limited to those equivalent to the description, scope of claims for a patent or utility model registration or drawings) submitted at the time of the filing of the application on which the priority claim in the earlier application is based), the said patent application shall be deemed to have been filed at the time when the earlier application was filed, in the case of the application of Article 29, the main clause of Article 29-2, Articles 30(1) to (3), 39(1) to (4), 69(2)(ii), 72, 79, 81, 82(1), 104 (including its mutatis mutandis application under Article 65(5) (including its mutatis mutandis application under Article 184-10(2)))and 126(5) (including its mutatis mutandis application under Articles 17-2(6) and 134-2(5)) of the Patent Act, Articles 7(3) and 17 of the Utility Model Act, Articles 26, 31(2) and 32(2) of the Design Act (Act No. 125 of 1959), and Article 29, 33-2(1) and 33-3(1) (including its mutatis mutandis application under Article 68(3) of the Trademark Act) of the Trademark Act (Act No. 127 of 1959 ). 例文帳に追加

2 前項の規定による優先権の主張を伴う特許出願に係る発明のうち、当該優先権の主張の基礎とされた先の出願の願書に最初に添付した明細書、特許請求の範囲若しくは実用新案登録請求の範囲又は図面(当該先の出願が外国語書面出願である場合にあつては、外国語書面)に記載された発明(当該先の出願が同項若しくは実用新案法第八条第一項の規定による優先権の主張又は第四十三条第一項若しくは第四十三条の二第一項若しくは第二項(同法第十一条第一項において準用する場合を含む。)の規定による優先権の主張を伴う出願である場合には、当該先の出願についての優先権の主張の基礎とされた出願に係る出願の際の書類(明細書、特許請求の範囲若しくは実用新案登録請求の範囲又は図面に相当するものに限る。)に記載された発明を除く。)についての第二十九条、第二十九条の二本文、第三十条第一項から第三項まで、第三十九条第一項から第四項まで、第六十九条第二項第二号、第七十二条、第七十九条、第八十一条、第八十二条第一項、第百四条(第六十五条第五項(第百八十四条の十第二項において準用する場合を含む。)において準用する場合を含む。)及び第百二十六条第五項(第十七条の二第六項及び第百三十四条の二第五項において準用する場合を含む。)、同法第七条第三項及び第十七条、意匠法(昭和三十四年法律第百二十五号)第二十六条、第三十一条第二項及び第三十二条第二項並びに商標法(昭和三十四年法律第百二十七号)第二十九条並びに第三十三条の二第一項及び第三十三条の三第一項(同法第六十八条第三項において準用する場合を含む。)の規定の適用については、当該特許出願は、当該先の出願の時にされたものとみなす。 - 日本法令外国語訳データベースシステム

Article 73 (1) The owner of a Vehicle (except for those prescribed in Paragraph 3; the same shall apply hereinafter in this paragraph and the next paragraph) shall deposit with the Deposit Management Entity as a Recycling, etc. a deposit in an amount equivalent to the Recycling, etc. Fee for said Vehicle (the fee indicated in the middle column of the following Table made public pursuant to the provisions of Article 34, Paragraph 1 by the Vehicle Manufacturer, etc., which has to collect the Parts Specified for Recycling, etc. relating to said Vehicle pursuant to the classification of the Vehicle indicated in the upper column of the same Table (when there is no Vehicle Manufacturer, etc. or when the Vehicle Manufacturer, etc. cannot be notified (referred to in each of the following items as "When There is No Manufacturer"; the same shall apply hereinafter); the fee indicated in the lower column made public by the Designated Recycling Organization as prescribed in Article 108, Paragraph 1); the same shall apply in Paragraph 3) by the time said Vehicle has been first registered in the Vehicle Registration File (referred to as registration in Vehicle Registration File pursuant to the provisions of the Road Transport Vehicle Act, Article 4; the same shall apply hereinafter), for a light Vehicle prescribed in Article 3 of the same Act (except for Vehicles outside the scope of the inspections prescribed in Article 58, Paragraph 1 of the same Act) when the initial vehicle inspection certificate for said Vehicle (referred to as a delivery of vehicle inspection certificates provided in Article 60, Paragraph 1 or Article 71, Paragraph 4 of the same Act; the same shall apply hereinafter) has been delivered, for light Vehicles which are outside the scope of inspections prescribed in Article 58, Paragraph 1 of the same Act, when the Vehicle number of the Vehicle has been initially designated (indicated as a designation of Vehicle number as prescribed in Article 97-3, Paragraph 1 of the same Act; the same shall apply hereinafter in Paragraph 3). 例文帳に追加

第七十三条 自動車(第三項に規定するものを除く。以下この項及び次項において同じ。)の所有者は、当該自動車が最初の自動車登録ファイルへの登録(道路運送車両法第四条の規定による自動車登録ファイルへの登録をいう。以下同じ。)を受けるとき(同法第三条に規定する軽自動車(同法第五十八条第一項に規定する検査対象外軽自動車を除く。)にあっては当該自動車が最初の自動車検査証の交付(同法第六十条第一項又は第七十一条第四項の規定による自動車検査証の交付をいう。以下同じ。)を受けるとき、同法第五十八条第一項に規定する検査対象外軽自動車にあっては当該自動車が最初の車両番号の指定(同法第九十七条の三第一項の規定による車両番号の指定をいう。以下同じ。)を受けるとき)までに、当該自動車に係る再資源化等料金(次の表の上欄に掲げる自動車の区分に応じ、それぞれ当該自動車に係る特定再資源化等物品を第二十一条の規定により引き取るべき自動車製造業者等が第三十四条第一項の規定により公表した同表の中欄に掲げる料金(当該自動車製造業者等が存しない場合又は当該自動車製造業者等を確知することができない場合(次項各号において「製造業者不存在の場合」という。)にあっては、指定再資源化機関が第百八条第一項の規定により公表した同表の下欄に掲げる料金)をいう。第三項において同じ。)に相当する額の金銭を再資源化等預託金として資金管理法人に対し預託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 58 (1) Where a person entitled to the right to receive a disability compensation pension has died, if the total of the amount of the disability compensation pension paid to said person (for the part of said disability compensation pension paid for the period until July of the fiscal year containing the day on which the person died (in cases where the month containing said day on which the person died falls on any of the months from April to July, the previous fiscal year; hereinafter the same shall apply in this paragraph), the amount obtained by making a calculation in accordance with the provisions of Article 16-6, paragraph (2) as provided for by an Ordinance of the Ministry of Health, Labour and Welfare) and the amount of the disability compensation pension advance lump sum payment pertaining to said disability compensation pension paid to said person (in cases where the grounds for the payment of said disability compensation pension advance lump sum payment arose in or before July of the fiscal year containing said day on which the person died, the amount obtained by making a calculation in accordance with the method of calculating the amount of the compensation pension for surviving family under the provision of said paragraph as provided for by an Ordinance of the Ministry of Health, Labour and Welfare) is less than the amount among those listed in the right-hand column of the following table corresponding to the grade of disability pertaining to the relevant disability compensation pension listed in the left-hand column of said table (in cases where said day on which the person died is August 1 of the fiscal year two years after the fiscal year the day of the occurrence of the grounds for calculation or any subsequent day, the amount to be obtained where the amount obtained by making a calculation in accordance with the provision of Article 8-3, paragraph (1) as applied mutatis mutandis pursuant to Article 8-4 as provided for by an Ordinance of the Ministry of Health, Labour and Welfare is regarded as the basic daily benefit amount in said table), the government shall, for the time being, pay a disability compensation pension balance lump sum payment equivalent to the amount of such balance as insurance benefits to the surviving family members of said person based on their claims. 例文帳に追加

第五十八条 政府は、当分の間、障害補償年金を受ける権利を有する者が死亡した場合において、その者に支給された当該障害補償年金の額(当該障害補償年金のうち当該死亡した日の属する年度(当該死亡した日の属する月が四月から七月までの月に該当する場合にあつては、その前年度。以下この項において同じ。)の七月以前の分として支給された障害補償年金にあつては、厚生労働省令で定めるところにより第十六条の六第二項の規定の例により算定して得た額)及び当該障害補償年金に係る障害補償年金前払一時金の額(当該障害補償年金前払一時金を支給すべき事由が当該死亡した日の属する年度の七月以前に生じたものである場合にあつては、厚生労働省令で定めるところにより同項の規定による遺族補償年金の額の算定の方法に準じ算定して得た額)の合計額が次の表の上欄に掲げる当該障害補償年金に係る障害等級に応じ、それぞれ同表の下欄に掲げる額(当該死亡した日が算定事由発生日の属する年度の翌々年度の八月一日以後の日である場合にあつては、厚生労働省令で定めるところにより第八条の四において準用する第八条の三第一項の規定の例により算定して得た額を同表の給付基礎日額とした場合に得られる額)に満たないときは、その者の遺族に対し、その請求に基づき、保険給付として、その差額に相当する額の障害補償年金差額一時金を支給する。 - 日本法令外国語訳データベースシステム

Article 61 (1) Where a person entitled to the right to receive a disability pension has died, if the total of the amount of the disability pension paid to said person (for the part of said disability pension paid for the period until July of the fiscal year containing said day on which the person died (in cases where the month containing the day on which the person died falls in any of the months from April to July, the previous fiscal year; hereinafter the same shall apply in this paragraph), the amount obtained by making a calculation in accordance with the provisions of Article 16-6, paragraph (2) as provided for by an Ordinance of the Ministry of Health, Labour and Welfare) and the amount of the disability pension advance lump sum payment pertaining to said disability pension paid to said person (in cases where the grounds for the payment of said disability pension advance lump sum payment arose in or before July of the fiscal year containing said day on which the person died, the amount obtained by making a calculation in accordance with the method of calculating the amount of the compensation pension for surviving family under said paragraph as provided for by an Ordinance of the Ministry of Health, Labour and Welfare) is less than the amount among those listed in the right-hand column of the table in Article 58, paragraph (1) corresponding to the grade of disability pertaining to the relevant disability pension listed in the left-hand column of said table (in cases where said day on which the person died is August 1 of the fiscal year two years after the fiscal year containing the day of the occurrence of the grounds for calculation or any subsequent day, the amount to be obtained where the amount obtained by making a calculation in accordance with the provision of Article 8-3, paragraph (1) as applied mutatis mutandis pursuant to Article 8-4 as provided for by an Ordinance of the Ministry of Health, Labour and Welfare is regarded as the basic daily benefit amount in said table), the government shall, for the time being, pay a disability pension balance lump sum payment equivalent to the amount of such balance, as insurance benefits, to the surviving family members of said person based on their claims. 例文帳に追加

第六十一条 政府は、当分の間、障害年金を受ける権利を有する者が死亡した場合において、その者に支給された当該障害年金の額(当該障害年金のうち当該死亡した日の属する年度(当該死亡した日の属する月が四月から七月までの月に該当する場合にあつては、その前年度。以下この項において同じ。)の七月以前の分として支給された障害年金にあつては、厚生労働省令で定めるところにより第十六条の六第二項の規定の例により算定して得た額)及び当該障害年金に係る障害年金前払一時金の額(当該障害年金前払一時金を支給すべき事由が当該死亡した日の属する年度の七月以前に生じたものである場合にあつては、厚生労働省令で定めるところにより同項の規定による遺族補償年金の額の算定の方法に準じ算定して得た額)の合計額が第五十八条第一項の表の上欄に掲げる当該障害年金に係る障害等級に応じ、それぞれ同表の下欄に掲げる額(当該死亡した日が算定事由発生日の属する年度の翌々年度の八月一日以後の日である場合にあつては、厚生労働省令で定めるところにより第八条の四において準用する第八条の三第一項の規定の例により算定して得た額を同表の給付基礎日額とした場合に得られる額)に満たないときは、その者の遺族に対し、その請求に基づき、保険給付として、その差額に相当する額の障害年金差額一時金を支給する。 - 日本法令外国語訳データベースシステム

Article 144 The provisions of Article 68 (Credit for Income Tax in the case of Domestic Corporations) shall apply mutatis mutandis in the case where a foreign corporation receives, in each business year, payment of domestic source income listed in each item of Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) for the category of foreign corporation listed in the relevant item, on which income tax shall be imposed pursuant to the provisions of the Income Tax Act (excluding a dividend, etc. listed in Article 161(v) of the said Act (Dividend, etc. Received from Domestic Corporations) and which is specified by a Cabinet Order). In this case, the phrase "amount of income tax" in Article 68(1) shall be deemed to be replaced with "amount of income tax (in the case of income tax collected pursuant to the provision of Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) with respect to the consideration listed in Article 161(ii) of the said Act (Domestic Source Income), the amount equivalent to a salary, remuneration or pension listed in Article 161(viii) of the said Act that shall be deemed, pursuant to the provision of Article 215 of the said Act (Special Provisions for Withholding at Source of Salary, etc. Paid to Nonresidents for Providing Personal Services), to have been collected pursuant to the provision of Article 212(1) of the said Act shall be deducted)"; the phrase "interest and dividend, etc." in Article 68(2) shall be deemed to be replaced with "the relevant domestic source income." 例文帳に追加

第百四十四条 第六十八条(内国法人に係る所得税額の控除)の規定は、外国法人が各事業年度において第百四十一条各号(外国法人に係る法人税の課税標準)に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で所得税法 の規定により所得税を課されるもの(同法第百六十一条第五号 (内国法人から受ける配当等)に掲げる配当等で政令で定めるものを除く。)の支払を受ける場合について準用する。この場合において、第六十八条第一項中「所得税の額」とあるのは「所得税の額(所得税法第百六十一条第二号 (国内源泉所得)に掲げる対価につき同法第二百十二条第一項 (非居住者又は外国法人の所得に係る源泉徴収義務)の規定により徴収された所得税については、その額のうち、同法第二百十五条 (非居住者の人的役務の提供による給与等に係る源泉徴収の特例)の規定により同項 の規定による徴収が行われたものとみなされる同法第百六十一条第八号 に掲げる給与、報酬又は年金に対応する部分の金額を除く。)」と、同条第二項 中「利子及び配当等」とあるのは「当該国内源泉所得」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

Article 31-2 (1) A person operating the business of manufacturing or importing any monitoring chemical substance, any Class II Specified Chemical Substance, any chemical substance that has been publicly notified pursuant to the provisions of paragraph (4) of Article 4 (including the cases in which it is applied mutatis mutandis pursuant to paragraph (9) of Article 4-2 and the cases in which it is applied mutatis mutandis pursuant to paragraph (2) of Article 5-2), any new chemical substance to which the confirmation under item (v) of paragraph (1) of Article 3 or paragraph (4) of Article 4-2 pertains, or any chemical substance listed in the List of Existing Chemical Substances prescribed in paragraph (1) of Article 2 of the Supplementary Provisions that has been publicly notified by the Minister of International Trade and Industry pursuant to the provisions of paragraph (4) of said Article (hereinafter referred to as a "substance subject to reporting") shall, when he/she has conducted tests pertaining to the items to be tested prescribed in paragraph (7) of Article 4 or pertaining to the studies of hazardous properties prescribed in paragraph (1) of Article 5-4, paragraph (1) of Article 24, or paragraph (1) of Article 25-3 (including the cases in which knowledge equivalent to that which would be obtained from said tests [limited to knowledge that is not publicly known] has been obtained) with regard to the substance subject to reporting he/she has manufactured or imported and if he/she has obtained, as a result thereof, knowledge specified by an Ordinance of the Ministry of Health, Labour and Welfare, Ordinance of the Ministry of Economy, Trade and Industry, and Ordinance of the Ministry of the Environment as one indicating that the substance subject to reporting possesses the following properties, report to the Minister of Health, Labour and Welfare, the Minister of Economy, Trade and Industry, and the Minister of the Environment to that effect and the details of said knowledge, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare, Ordinance of the Ministry of Economy, Trade and Industry, and Ordinance of the Ministry of the Environment; provided, however, that this shall not apply to the case where said person has obtained said knowledge as a result of a study of hazardous properties to which an instruction under the provisions of paragraph (1) of Article 5-4, paragraph (1) of Article 24, or paragraph (1) of Article 25-3 pertains and is reporting the details of said knowledge pursuant to these provisions: 例文帳に追加

第三十一条の二 監視化学物質、第二種特定化学物質、第四条第四項(第四条の二第九項において読み替えて準用する場合及び第五条の二第二項において準用する場合を含む。)の規定により公示された化学物質、第三条第一項第五号若しくは第四条の二第四項の確認に係る新規化学物質又は附則第二条第四項の規定により通商産業大臣が公示した同条第一項に規定する既存化学物質名簿に記載されている化学物質(以下「報告対象物質」という。)の製造又は輸入の事業を営む者は、その製造又は輸入した報告対象物質について、第四条第七項に規定する試験の項目又は第五条の四第一項、第二十四条第一項若しくは第二十五条の三第一項に規定する有害性の調査の項目に係る試験を行つた場合(当該試験を行つたと同等の知見(公然と知られていないものに限る。)が得られた場合を含む。)であつて、報告対象物質が次に掲げる性状を有することを示す知見として厚生労働省令、経済産業省令、環境省令で定めるものが得られたときは、厚生労働省令、経済産業省令、環境省令で定めるところにより、その旨及び当該知見の内容を厚生労働大臣、経済産業大臣及び環境大臣に報告しなければならない。ただし、第五条の四第一項、第二十四条第一項又は第二十五条の三第一項の規定による指示に係る有害性の調査により当該知見が得られた場合において、これらの規定によりその内容を報告するときは、この限りでない。 - 日本法令外国語訳データベースシステム

Article 40-4 (1) Where an affiliated foreign company related to any of the following residents, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount 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 and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the resident through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as "taxable retained income" in the next Article) shall be deemed to be the resident's income categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第四十条の四 次に掲げる居住者に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの(以下この款において「特定外国子会社等」という。)が、昭和五十三年四月一日以後に開始する各事業年度(第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。)において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び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(以下この項及び次項において「剰余金の配当等」という。)の額に関する調整を加えた金額(以下この条において「適用対象留保金額」という。)を有する場合には、その適用対象留保金額のうちその者の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等(株式又は出資をいう。以下この項及び次項において同じ。)の請求権(剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。)の内容を勘案して政令で定めるところにより計算した金額(次条において「課税対象留保金額」という。)に相当する金額は、その者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム

Article 66-6 (1) Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount 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 and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the domestic corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of the domestic corporation's profit, and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第六十六条の六 次に掲げる内国法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの(以下この款において「特定外国子会社等」という。)が、昭和五十三年四月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び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(以下この項及び次項において「剰余金の配当等」という。)の額に関する調整を加えた金額(以下この条において「適用対象留保金額」という。)を有する場合には、その適用対象留保金額のうちその内国法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等(株式又は出資をいう。以下この項及び次項において同じ。)の請求権(剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。)の内容を勘案して政令で定めるところにより計算した金額(以下この款において「課税対象留保金額」という。)に相当する金額は、その内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

例文

Article 72 (1) For the time being, the national government may, within the scope of the budget, provide loans without interest to a prefectural government (including Designated Cities, etc., in the case where they handle the affairs set forth in Article 56-2 paragraph (1) that are supposed to be handled by a prefectural government pursuant to the provision of Article 59-4 paragraph (1); the same shall apply hereinafter in this paragraph and paragraph (7)), and any such loan shall be in the amount equivalent to the amount that can be subsidized by the national government pursuant to the provision of Article 56-2 paragraph (3) (including the provisions of the laws and regulations, if any, which provide for other different percentages that can be subsidized by the national government; the same shall apply hereinafter). Such loans shall be funded to be appropriated to the expenses subsidized by said prefectural government to social welfare corporations established pursuant to the provision of Article 31 paragraph (1) of the Social Welfare Act, the Japanese Red Cross Society or non-profit incorporated associations or non-profit incorporated foundations, if such subsidies from said prefectural government are granted for the expenses spent for such Construction, etc. of institutions for mentally retarded children, etc. that can be subsidized by the national government pursuant to the provision of pursuant to the provision of Article 56-2 paragraph (3) and that falls under Article 2 item (ii) paragraph (1) of the Act on Special Measures concerning Promotion of Development of Infrastructures by Utilization of Revenues from the Sale of Shares of Nippon Telegraph and Telephone Corporation (Act No. 86 of 1987) (hereinafter referred to as "Act on Special Measures concerning Infrastructure Development"). 例文帳に追加

第七十二条 国は、当分の間、都道府県(第五十九条の四第一項の規定により、都道府県が処理することとされている第五十六条の二第一項の事務を指定都市等が処理する場合にあつては、当該指定都市等を含む。以下この項及び第七項において同じ。)に対し、第五十六条の二第三項の規定により国がその費用について補助することができる知的障害児施設等の新設等で日本電信電話株式会社の株式の売払収入の活用による社会資本の整備の促進に関する特別措置法(昭和六十二年法律第八十六号。以下「社会資本整備特別措置法」という。)第二条第一項第二号に該当するものにつき、社会福祉法第三十一条第一項の規定により設立された社会福祉法人、日本赤十字社又は公益社団法人若しくは公益財団法人に対し当該都道府県が補助する費用に充てる資金について、予算の範囲内において、第五十六条の二第三項の規定(この規定による国の補助の割合について、この規定と異なる定めをした法令の規定がある場合には、当該異なる定めをした法令の規定を含む。以下同じ。)により国が補助することができる金額に相当する金額を無利子で貸し付けることができる。 - 日本法令外国語訳データベースシステム

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日本法令外国語訳データベースシステム
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