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ACTを含む例文一覧と使い方

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例文

The Office shall cancel the registered industrial design from the Register, if the industrial design does not correspond to the definition of industrial design within the meaning of Section 2, or if the industrial design does not fulfill the requirements posed on it in terms of Sections 3 to 8 of this Act, or if its holder is not entitled to this industrial design in terms of Section 12, or if the industrial design has been already protected in the Czech Republic by a registered industrial design with prior right of priority, or if in the industrial design a distinctive sign is used, which before creation of the right of priority confers on the right holder of the sign the right to prohibit such use, or if the design constitutes an unauthorized use of work protected under the copyright, or if the design constitutes an improper use of any of the items listed in Article 6ter of the Paris Convention for the Protection of Industrial Property (thereinafter: "Paris Convention") or of another symbolic signs, flags, escutcheons other than those covered by Article 6ter of the Paris Convention, which are of particular public interest in the Member State concerned. 例文帳に追加

庁は,次の場合,工業意匠登録の登録簿からの取消を命じる。工業意匠が第2条に述べる工業意匠の定義に該当していない場合,又は工業意匠が本法第3条から第8条までに定める要件を充足していない場合,又は工業意匠所有者が第12条に定める権利者に該当していない場合,又は工業意匠が,チェコ共和国において,優先権を伴ってなされている別の工業意匠登録によって保護されている場合,又は工業意匠に使われている顕著な標識の所有者が,当該工業意匠の優先権発生日より前に当該標識の使用を禁止する権利を取得している場合,又は意匠が著作権により保護されている作品を無権限に使用している場合,又は意匠が産業財産の保護に関するパリ条約(以下「パリ条約」という。)第6条の3に列挙されているものの何れか,又はパリ条約第6条の3に列挙されているもの以外で関係締約国の特別の公共利益に係る何らかの象徴的標識,旗章又は盾紋章を不当に使用している場合。 - 特許庁

Unless otherwise provided by this Act, third parties may not use without the consent of the proprietor of the trade mark in the course of trade any sign which is identical with the trade mark for goods or services which are identical with those for which the trade mark is registered; any sign where because of its identity with or similarity to the trade mark and because of the identity or similarity of the goods or services to which the trade mark and that sign are affixed, there exists a likelihood of confusion on the part of the public, including the likelihood of association between the sign and the trade mark; any sign identical with or similar to the trade mark for goods or services which are not similar to those for which the trade mark is registered, where the trade mark has a good reputation in the Czech Republic and where the use of that sign would without due course take advantage of or be detrimental to the distinctive character or the good reputation of the trade mark. 例文帳に追加

本法に別段の規定がない限り,第三者は,商標所有者の同意を得ることなく,取引の過程で次に掲げる行為を行ってはならない。登録商標と同一の標識を当該登録商標の対象である商品又はサービスと同一の商品又はサービスについて使用すること,標識が登録商標と同一であるか若しくは類似しかつ両者の対象とする商品若しくはサービスが同一であるか若しくは類似する故に,公衆を誤認させる虞がある場合(公衆に登録出願された標識と登録商標との関係についての誤解を生じさせる虞がある場合を含む。)におけるかかる標識の使用,標識が対象とする商品若しくはサービスが当該標識と同一若しくは類似の商標の対象である商品若しくはサービスと類似していないものの,かかる商標がチェコ共和国において定評を得ており,標識の使用が正当な理由なしに当該商標の評判を利用するか又は先の商標の識別性を侵害するものであると認められる場合におけるかかる標識の使用。 - 特許庁

If, in the cases referred to in section 31, the applicant has availed himself of mailing, and the mail is not received in due time, but the act is completed within 2 months after the date on which the applicant noticed or should have noticed that the time limit was exceeded and not later than 1 year after expiry of the time limit, the Patent Authority shall re-establish the rights, provided that: within the 10 days preceding the expiry of the time limit the postal service was interrupted on account of war, revolution, civil disorder, strike, natural calamity or other like reason in the locality where the sender has his place of business or is staying, and the mailing to the Patent Authority is effected within 5 days after the resumption of the postal service, or the mailing was effected by registered letter to the Patent Authority not later than 5 days prior to the expiry of the time limit though only if the mailing was effected by airmail, where possible, or if the sender had every reason to believe that surface mail would not arrive later than 2 days after the date of mailing. 例文帳に追加

第31条にいう場合において,出願人が郵便を利用し,その郵便が期限内に受領されなかったが,出願人が期限を超過したことを知ったか又は知るべきであった日の後2月以内,かつ,期限到来後1年以内に,その手続を完了させたときは,特許当局は,その権利を回復させるものとする。ただし,次の事項を条件とする。郵便業務について,所定期限の到来前10日以内に,発信人がその事業所を有しているか又は滞在している地域において,戦争,革命,内乱,ストライキ,自然災害又はその他類似の原因によって中断されており,かつ,特許当局への郵送が郵便業務再開後5日以内に行われていること,又は郵送が,所定期限の到来日の5日以上前に,特許当局宛に書留郵便で行われていたこと。ただし,郵送が,可能な場合は航空郵便でなされていたか,又は発信人が,普通郵便が郵送日から2日を超える後に到着することはないと信じるべきあらゆる理由を有していた場合に限る。 - 特許庁

(6) Where, during the international phase, the application is amended in accordance with the Patent Co-operation Treaty, the amendment shall be treated as made under this Act if, and shall be disregarded unless -- (a) when the prescribed period expires, where -- (i) the amendment is not in English; and (ii) if any copy of the amendment has been communicated to the Registry in accordance with the Treaty, that copy is in a language other than English, an English translation of the amendment has been filed at the Registry; or (b) where the applicant expressly requests the Registrar to proceed earlier with the national phase of the application, there is then filed at the Registry -- (i) a copy of the amendment, if none has been communicated to the Registry in accordance with the Treaty; and (ii) an English translation of the amendment, if -- (A) the amendment is not in English; and (B) where any copy of the amendment has been communicated to the Registry in accordance with the Treaty, that copy is in a language other than English.例文帳に追加

(6) 出願が国際段階で特許協力条約に従って補正される場合において,当該補正は,次の何れかが該当するときは本法に基づいて行われたものとして取り扱われ,また,次の何れも該当しないときは無視される。 (a) 所定の期間が満了した場合において, (i) 当該出願が英語によるものでなく,かつ (ii) 当該補正の謄本が同条約に従って登録局に送達されたときに当該謄本が英語以外の言語による場合に, 当該補正の英語翻訳文が登録局に提出されていること,又は (b) 出願人が登録官に対して出願の国内段階の手続を早期に進めるよう明確に請求した場合において,登録局に次のものが提出されること (i) 当該補正の謄本が同条約に従って登録局に送達されていないときは,当該補正の謄本,及び (ii) 当該補正の英語翻訳文。ただし,次のことが該当するときに限る。 (A) 当該補正が英語によるものでなく,かつ (B) 当該補正の謄本が同条約に従って登録局に送達されている場合に,当該謄本が英語以外の言語によるものであること - 特許庁

例文

(1) Without the consent of the owner it shall be prohibited (a) to produce, exploit, offer or place on the market, or store or import for this purpose a product which is the subject-matter of the patent, (b) to exploit a production process which is the subject-matter of the patent (hereinafter referred to asprotected process”) or offer such a protected process for exploitation to another person, (c) to produce, exploit, offer or place on the market, or store or import for this purpose a product directly obtained by the protected process, (d) to supply or offer for delivery to a person not entitled to exploit the invention any means enabling him to carry out the invention, if the person infringing the right knows or with regard to the circumstances he should know that these means are intended or suitable to realize the invention; this shall not apply if these means are currently available on the market and the supplier did not instigate the person not entitled to act to perform acts in contradiction to paragraphs (a) to (c).例文帳に追加

(1) 特許所有者の同意を得ない限り,次の行為は禁じられる。(a) 特許の対象である製品を生産し,使用し,提供し,市場に出し,又はこのような目的のために貯蔵し若しくは輸入すること (b) 特許の対象である生産方法(以下「保護された方法」という)を使用すること又は保護された方法を他人の使用に供すること (c) 保護された方法によって直接に得られる製品を生産し,使用し,提供し,市場に出し,又はこのような目的のために貯蔵し若しくは輸入すること (d) 発明を実施する権原を有さない者に対して発明の実施を可能にする手段を提供するか又は提供の申出を行うこと。ただし,その相手方が,当該手段がその発明を実施するためのものか又は実施に適したものであることを知らされているか又は状況に照らして当然に知っている筈である場合に限る。これは,当該手段が当該時点で市場において入手可能であり,かつ,提供者が権原を有さない者に対して(a)から(c)までに反する行為を行うよう唆すことがなかった場合は,適用されない。 - 特許庁


例文

Any person who has applied for protection for any design in the United Kingdom or any of other convention countries or group of countries or countries which are members of inter-governmental organizations, or his legal representative or assignee shall, either alone or jointly with any other person, be entitled to claim that the registration of the said design under this Act shall be in priority to other applicants and shall have the same date as the date of the application in the United Kingdom or any of such other convention countries or group of countries or countries which are members of inter-governmental organizations, as the case may be: Provided that- (a) the application is made within six months from the application for protection in the United Kingdom or any of such other convention countries or group of countries or countries which are members of inter-governmental organizations, as the case may be; and (b) nothing in this section shall entitle the proprietor of the design to recover damages for piracy of design happening prior to the actual date on which the design is registered in India.例文帳に追加

連合王国,又はその他の条約国若しくは国家群,又は政府間機関の構成国である国の何れかにおいて意匠保護を出願している者,又はその法律上の代表者若しくは譲受人は,単独か他人との共同かを問わず,本法による前記意匠の登録が他の出願人に優先し,かつ,場合に応じて,連合王国,又はその他の条約国若しくは国家群,又は政府間機関の構成国である国の何れかにおける出願と同一日付を有する旨を主張する権利を有する。ただし,次に掲げる事項を前提とする。(a) 当該出願が,連合王国,又は場合に応じてその他の条約国若しくは国家群,又は政府間機関の構成国である国の何れかにおける意匠保護の出願から6月以内にされること (b) 本条における何れの事項も,当該意匠がインドにおいて実際に登録される日より前に発生した盗用に対する賠償金を回収する権利を意匠所有者に付与するものではないこと - 特許庁

A request for examination under section 11B shall be made in Form 18 within forty-eight months from the date of priority of the application or from the date of filing of the application, whichever is earlier; (ii) The period within which the request for examination under sub-section (3) of section 11B to be made shall be forty-eight months from the date of priority, if applicable, or forty-eight months from the date of filing of the application; (iii) The request for examination under sub-section (4) of section 11B shall be made within forty-eight months from the date of priority or from the date of filing of the application, or within six months from the date of revocation of the secrecy direction, whichever is later; (iv) The request for examination of application as filed according to the 'Explanation' under sub-section (3) of section 16 shall be made within forty-eight months from the date of filing of the application or from the date of priority of the first mentioned application or within six months from the date of filing of the further application, whichever is later; (v) The period for making request for examination under section 11B, of the applications filed before the 1st day of January, 2005 shall be the period specified under the section 11B before the commencement of the Patents (Amendment) Act, 2005 or the period specified under these rules, whichever expires later. 例文帳に追加

第11B条に基づく審査請求は,様式18により,出願の優先日又は出願日の何れか先の日から48月以内にしなければならない。 (ii) 第11B条(3)に基づく審査請求をすべき期間は,優先日(該当する場合)から48月又は出願日から48 月とする。 (iii) 第11B条(4)に基づく審査請求は,優先日若しくは出願日から48月以内,又は秘密保持指示の取消の日から6月以内の何れか遅い方にしなければならない。 (iv) 第16条(3)に基づく明」に従いなされる出願の審査請求は,出願日から若しくは最初に述べた出願(原出願)の優先日から48月以内,又は新たにされた出願(分割出願)の出願日から6月以内の何れか遅い方にしなければならない。 (v) 2005年1月1日前にされた出願についての第11B条に基づく審査請求をする期間は,2005年特許(改正)法の施行前は第11B条に基づいて規定された期間又は本規則に基づいて規定された期間の何れか後に満了する期間とする。 - 特許庁

Where the facts mentioned in clause (a) or clause (b) of the proviso to sub-section (1) are proved with respect to any words, then, - (a) for the purposes of any proceedings under section 57 if the trade mark consists solely of such words, the registration of the trade mark, so far as regards registration in respect of the article or substance in question or of any goods of the same description, or of the services or of any services of the same description, as the case requires, shall be deemed to be an entry wrongly remaining on the register; (b) for the purposes of any other legal proceedings relating to the trade mark, - (i) if the trade mark consists solely of such words, all rights of the proprietor under this Act or any other law to the use of the trade mark; or (ii) if the trade mark contains such words or other matter, all such right of the proprietor to the use of such words, in relation to the article or substance or to any goods of the same description, or to the service or to any services of the same description, as the case requires, shall be deemed to have ceased on the date on which the use mentioned in clause (a) of the proviso to sub-section (1) first became well known and established or at the expiration of the period of two years mentioned in clause (b) of the said proviso. 例文帳に追加

(1)のただし書(a)又は(b)に掲げた事実が,何らかの語について立証されたときは,(a) 第57条による手続の目的では,当該商標が前記の語のみからなるときは,当該物品若しくは物質若しくは同種の商品,又は場合に応じてサービス若しくは同種のサービスに係る登録に関する限り,その商標登録は,登録簿に不正に存続しているものとみなす。 (b) その商標に関するその他の法律手続の目的では, (i) 当該商標が前記の語のみからなるときは,本法又は他の法律により所有者の商標を使用するすべての権利,又は (ii) 当該商標が前記の語若しくはその他の事項を含んでいるときは,所有者の前記の語を使用するすべての権利については,当該物品若しくは物質若しくは同種の商品,又は場合に応じてサービス若しくは同種のサービスに関して,(1)のただし書(a)に掲げた使用が初めて周知となり,確立されたものとなった日,又は前記ただし書(b)に掲げた2年の期間満了の日に消滅したものとみなす。 - 特許庁

Subject to section 21.14, an authorization ceases to be valid on the earliest of (a) the expiry of the period referred to in section 21.09 in respect of the authorization, or the expiry of the period referred to in subsection 21.12(4) if the authorization has been renewed, as the case may be, (b) the day on which the Commissioner sends, by registered mail, to the holder of the authorization a copy of a notice sent by the Minister of Health notifying the Commissioner that the Minister of Health is of the opinion that the pharmaceutical product referred to in paragraph 21.04(3)(b) has ceased to meet the requirements of the Food and Drugs Act and its regulations, (c) the day on which the last of the pharmaceutical product authorized by the authorization to be exported is actually exported, (d) thirty days after the day on which (i) the name of the pharmaceutical product authorized to be exported by the authorization is removed from Schedule 1, or (ii) the name of the country or WTO Member to which the pharmaceutical product was, or is to be, exported is removed from Schedule 2, 3 or 4, as the case may be, and not added to any other of those Schedules, and (e) on any other day that is prescribed. 例文帳に追加

第21.14条に従うことを条件として,許可は,次に掲げる何れか最も早いときに有効でなくなる: (a) 許可に関する第21.09条にいう期間の満了,又は場合により期間が更新された場合は,第21.12条(4)にいう期間の満了 (b) 厚生大臣は第21.04条(3)(b)にいう医薬品が食品医薬法及びその規則の要件に合致しなくなったとの所見である旨を長官に通知する,厚生大臣が送付した通知書の写しを,長官が許可の所有者に書留郵便で送達する日 (c) 許可により輸出を許可された医薬品の最終のものが実際に輸出される日 (d) 次に掲げる何れかの日後30日 (i) 許可により輸出を許可された医薬品の名称が附則1から削除される日,又は (ii) 医薬品が輸出された又は輸出される先である国又は世界貿易機関加盟国の名称が,場合により附則2,附則3又は附則4から削除され,その附則の他のものに加えられなくなる日,及び (e) 所定の何れか他の日 - 特許庁

例文

For the purposes of subsection 28.4(2) of the Act, (a) a request for priority may be made in the petition or in a separate document; (b) where a request for priority is based on one previously regularly filed application, the request must be made, and the applicant must inform the Commissioner of the filing date, country of filing and application number of the previously regularly filed application, before the expiry of the sixteen-month period after the date of filing of that application; and (c) where a request for priority is based on two or more previously regularly filed applications, (i) the request must be made, and the applicant must inform the Commissioner of the filing date and country of filing of each previously regularly filed application on which the request for priority is based, before the expiry of the sixteen-month period after the earliest date of filing of those applications, and (ii) the applicant must, for each previously regularly filed application on which the request for priority is based, inform the Commissioner of its application number before the expiry of the twelve-month period after its date of filing or before the expiry of the period referred to in subparagraph (i), whichever is later. 例文帳に追加

法律第28.4条(2)の適用上,次の通りとする: (a) 優先権主張は,願書又は別の書類において行うことができる。 (b) 優先権主張が先に正規にされた1出願を基礎にしてされる場合は,当該出願の出願日の後16月の期間の満了前に,その主張をしなければならず,かつ,出願人は長官に対して当該先に正規にした出願の出願日,出願国及び出願番号を通知しなければならない。また (c) 優先権主張が先に正規にされた2以上の出願を基礎にしてされる場合は, (i) それらの出願のうち最先の出願日の後16月の期間の満了前に,その主張をしなければならず,かつ,出願人は長官に対して当該優先権主張の基礎となる当該先に正規にした各出願の出願日及び出願国を通知しなければならず,かつ (ii) 出願人は,当該優先権主張の基礎となる先に正規にされた各出願について,当該出願日の後12月の期間又は(i)にいう期間の何れか後に満了する期間の満了前に,その出願番号を長官に通知しなければならない。 - 特許庁

例文

In respect of an application other than a PCT national phase application, for the purposes of subsection (1), (a) the time is the 15-month period after the filing date of the application or, if a request for priority has been made in respect of the application, the 15-month period after the earliest filing date of any previously regularly filed application on which the request for priority is based; and (b) the requirements are that (i) the abstract, the description, the claims and the drawings comply with sections 68 to 70, and (ii) the application contain the information and documents listed below: (A) a petition complying with section 77, (B) a declaration complying with section 3 of Form 3 of Schedule I to the Rules, either included in the petition or submitted as a separate document, (C) an abstract, (D) a sequence listing complying with subsection 111(1) if a sequence listing is required by that subsection, (E) a claim or claims, (F) any drawing referred to in the description, (G) an appointment of a patent agent if required by section 20, (H) an appointment of an associate patent agent if required by section 21, and (I) an appointment of a representative if required by section 29 of the Act. 例文帳に追加

PCT国内段階出願以外の出願に関しては,(1)の適用上,次の通りとする。 (a) 当該期間は,当該出願の出願日の後15月,又は当該出願に関して優先権主張がされた場合は,当該優先権の基礎である先に正規にされた出願の最先の出願日の後15月の期間であり,及び (b) 当該要件は,次の通りとする。 (i) 第68条から第70条までを遵守すべき要約,詳細な説明,クレーム,及び図面,並びに (ii) 下記の情報及び書類を含むべき出願書類 (A) 第77条を遵守する願書 (B) 願書に含めるか又は別の書類として提出するか何れかの,附則Iの様式3第3項目を遵守する宣言書 (C) 要約 (D) 配列一覧が第111条(1)により要求される場合は,同条を遵守する配列一覧 (E) 1又は2以上のクレーム (F) 詳細な説明において言及の何らかの図面 (G) 第20条により要求される場合は,特許代理人の選任 (H) 第21条により要求される場合は,複代理人の選任,及び (I) 法律第29条により要求される場合は,代理人の選任 - 特許庁

Article 249 (1) Where a petition for grant of discharge is filed and an order of discontinuance of bankruptcy proceedings under the provision of Article 216(1) is made, an order of discontinuance of bankruptcy proceedings made under the provision of Article 217(1) has become final and binding or an order of termination of bankruptcy proceedings under the provision of Article 220(1) is made, until a judicial decision on said petition becomes final and binding, it is not allowed to, against the bankrupt's property, enforce compulsory execution, provisional seizure or provisional disposition based on a bankruptcy claim, or exercise of a general statutory lien or auction by reason of a right of retention (excluding a right of retention under the provisions of the Commercial Code or the Companies Act) as intended to secure a bankruptcy claim (hereinafter referred to as "compulsory execution based on a bankruptcy claim, etc." in this Article), to file a petition for assets disclosure procedure based on a bankruptcy claim or to enforce a procedure for collection of national tax delinquency against the bankrupt's property, and any procedure for compulsory execution, etc. based on a bankruptcy claim already initiated against the bankrupt's property and assets disclosure procedure based on a bankruptcy claim already initiated against the bankrupt shall be stayed. 例文帳に追加

第二百四十九条 免責許可の申立てがあり、かつ、第二百十六条第一項の規定による破産手続廃止の決定、第二百十七条第一項の規定による破産手続廃止の決定の確定又は第二百二十条第一項の規定による破産手続終結の決定があったときは、当該申立てについての裁判が確定するまでの間は、破産者の財産に対する破産債権に基づく強制執行、仮差押え若しくは仮処分若しくは破産債権を被担保債権とする一般の先取特権の実行若しくは留置権(商法又は会社法の規定によるものを除く。)による競売(以下この条において「破産債権に基づく強制執行等」という。)、破産債権に基づく財産開示手続の申立て又は破産者の財産に対する破産債権に基づく国税滞納処分はすることができず、破産債権に基づく強制執行等の手続で破産者の財産に対して既にされているもの及び破産者について既にされている破産債権に基づく財産開示手続は中止する。 - 日本法令外国語訳データベースシステム

Article 465 (1) In cases where a Stock Company carries out the acts listed in any of the following items, if the sum of the amounts listed in item (iii), (iv) and (vi) of Article 461(2) when approval under Article 438(2) (or, in cases provided for in the first sentence of Article 439, approval under Article 436(3)) is obtained with respect to the Financial Statements for the business year that contains the day on which such act is carried out (or, if the business year immediately preceding such business year is not the Most Recent Business Year, the business year immediately preceding such business year) exceeds the amount listed in item (i) of that paragraph, the Executing Persons who performed duties in relation to the acts listed in each such item shall be jointly and severally liable to such Stock Company for payment of such excess amount (or, in cases where such excess amount exceeds the amount listed in each such item, the amount listed in each such item).; provided, however, that this shall not apply in cases where such Executing Persons prove that they did not fail to exercise due care with respect to the performance of their duties: 例文帳に追加

第四百六十五条 株式会社が次の各号に掲げる行為をした場合において、当該行為をした日の属する事業年度(その事業年度の直前の事業年度が最終事業年度でないときは、その事業年度の直前の事業年度)に係る計算書類につき第四百三十八条第二項の承認(第四百三十九条前段に規定する場合にあっては、第四百三十六条第三項の承認)を受けた時における第四百六十一条第二項第三号、第四号及び第六号に掲げる額の合計額が同項第一号に掲げる額を超えるときは、当該各号に掲げる行為に関する職務を行った業務執行者は、当該株式会社に対し、連帯して、その超過額(当該超過額が当該各号に定める額を超える場合にあっては、当該各号に定める額)を支払う義務を負う。ただし、当該業務執行者がその職務を行うについて注意を怠らなかったことを証明した場合は、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 72 (1) When receiving a deposit of clearing margins, based on the provisions of Article 179, paragraph (1) of the Act, from an Intermediary (which means an Intermediary prescribed in item (i), (b) of the same paragraph; hereinafter the same shall apply in this Article and the following Article), a Customer (which means a Customer prescribed in (b) of the same item; hereinafter the same shall apply in this Article and the following Article), an Intermediation Customer (which means an Intermediation Customer prescribed in (d) of the same item; hereinafter the same shall apply in this Article and the following Article), a Clearing Intermediary (which means a Clearing Intermediary prescribed in item (ii), (b) of the same paragraph; hereinafter the same shall apply in this Article and the following Article), a Clearing Intermediation Customer (which means a Clearing Intermediation Customer prescribed in (b) of the same item; hereinafter the same shall apply in this Article and the following Article), or a Customer of the Clearing Intermediary (which means a Customer of the Clearing Intermediary prescribed in (d) of the same item; hereinafter the same shall apply in this Article and the following Article), a Commodity Clearing Organization shall designate the person specified in the following items, respectively, as an agent, and receive the deposit of said clearing margin, for the categories of cases set forth respectively in those items: 例文帳に追加

第七十二条 商品取引清算機関は、法第百七十九条第一項の規定に基づき取次者(同項第一号ロに規定する取次者をいう。以下この条及び次条において同じ。)、委託者(同号ロに規定する委託者をいう。以下この条及び次条において同じ。)、取次委託者(同号ニに規定する取次委託者をいう。以下この条及び次条において同じ。)、清算取次者(同項第二号ロに規定する清算取次者をいう。以下この条及び次条において同じ。)、清算取次委託者(同号ロに規定する清算取次委託者をいう。以下この条及び次条において同じ。)又は清算取次者に対する委託者(同号ニに規定する清算取次者に対する委託者をいう。以下この条及び次条において同じ。)から取引証拠金の預託を受けるときは、次の各号に掲げる場合の区分に応じ、当該各号に定める者を代理人として当該取引証拠金の預託を受けなければならない。 - 日本法令外国語訳データベースシステム

(a) methods to transmit matters should be stated in a document (hereinafter referred to as the "Contents" in this Article) via electronic telecommunication lines connecting the computers used by a Futures Commission Merchant, etc. (which means a person who maintains a file on a computer managed by the Futures Commission Merchant or contracts with the Futures Commission Merchant and provides the same for the use of customers or the Futures Commission Merchant; hereinafter the same shall apply in this Article) and the computers used by a Customer, etc. (which means a person who maintains a Customer File [which means a file provided only for the use of said customer; hereinafter the same shall apply in this Article] on a computer managed by a customer or contracts with a customer; hereinafter the same shall apply in this Article) and contains therein a Customer File on a computer used by Customers, etc. (in case of an offering, the fact of acceptance, or, of filing the fact of not accepting provisions, by the methods prescribed in Article 217, paragraph (2) of the Act, methods to record such fact in the file on a computer used by the Futures Commission Merchant, etc.); 例文帳に追加

イ 商品取引員等(商品取引員又は商品取引員との契約によりファイルを自己の管理する電子計算機に備えて置き、これを顧客又は商品取引員の用に供する者をいう。以下この条において同じ。)の使用に係る電子計算機と顧客等(顧客又は顧客との契約により顧客ファイル(専ら当該顧客の用に供せられるファイルをいう。以下この条において同じ。)を自己の管理する電子計算機に備え置く者をいう。以下この条において同じ。)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書面に記載すべき事項(以下この条において「記載事項」という。)を送信し、顧客等の使用に係る電子計算機に備えられた顧客ファイルに記録する方法(法第二百十七条第二項に規定する方法による提供を受ける旨の承諾又は受けない旨の申出をする場合にあっては、商品取引員等の使用に係る電子計算機に備えられたファイルにその旨を記録する方法) - 日本法令外国語訳データベースシステム

Article 1 The purpose of this Act is, with regard to the oceans, to stipulate the basic principles, to clarify the responsibilities of the State, the local governments, business operators and the citizens as well as to formulate the basic plan with regard to the oceans and other basic matters with regard to the measures on the oceans, by establishing the Headquarters for Ocean Policy in order to promote measures with regard to the oceans comprehensively and systematically, through contributing to the sound development of the economy and society of our State and to improve the stability of the lives of citizenry as well as to contribute to the coexistence of the oceans and mankind, in consideration of the fact that the oceans, occupying broad portion of the globe, is an indispensable factor for maintaining the lives of the living beings including mankind, and the fact that it is important to realize a new oceanic State in harmonization of the peaceful and positive development and use of the oceans with the conservation of the marine environment, under the international cooperation, as our State surrounded by the oceans, based on the United Nations Convention on the Law of the Sea and other international agreements as well as on the international efforts on the realization of the sustainable development and use of the oceans. 例文帳に追加

第一条 この法律は、地球の広範な部分を占める海洋が人類をはじめとする生物の生命を維持する上で不可欠な要素であるとともに、海に囲まれた我が国において、海洋法に関する国際連合条約その他の国際約束に基づき、並びに海洋の持続可能な開発及び利用を実現するための国際的な取組の中で、我が国が国際的協調の下に、海洋の平和的かつ積極的な開発及び利用と海洋環境の保全との調和を図る新たな海洋立国を実現することが重要であることにかんがみ、海洋に関し、基本理念を定め、国、地方公共団体、事業者及び国民の責務を明らかにし、並びに海洋に関する基本的な計画の策定その他海洋に関する施策の基本となる事項を定めるとともに、総合海洋政策本部を設置することにより、海洋に関する施策を総合的かつ計画的に推進し、もって我が国の経済社会の健全な発展及び国民生活の安定向上を図るとともに、海洋と人類の共生に貢献することを目的とする。 - 日本法令外国語訳データベースシステム

(3) Officials may organize or refrain from organizing, or may join or refrain from joining an employee organization. However, officials making important administrative decisions, holding managerial positions who participate in making the aforementioned decisions, holding supervisory positions with direct authority on the appointment and dismissal of officials, or those holding supervisory positions with access to confidential matters related to plans and policies of the proper authorities on appointment and dismissal, change in employment status, disciplinary action or service discipline, remuneration and other working conditions of officials, or on their relations with employee organizations, whose obligations and responsibilities in the course of their duties are thus found to directly conflict with the sincerity and responsibilities as members of employee organizations, and other officials taking charge of duties which, in their relations with employee organizations, should be performed from the standpoint of the proper authorities (hereinafter referred to collectively as "managerial personnel, etc.") shall not form the same employee organization as officials other than managerial personnel, etc., and, further, an organization formed jointly by managerial personnel, etc. and by the officials other than managerial personnel, etc., is not the employee organization referred to in this Act. 例文帳に追加

3 職員は、職員団体を結成し、若しくは結成せず、又はこれに加入し、若しくは加入しないことができる。ただし、重要な行政上の決定を行う職員、重要な行政上の決定に参画する管理的地位にある職員、職員の任免に関して直接の権限を持つ監督的地位にある職員、職員の任免、分限、懲戒若しくは服務、職員の給与その他の勤務条件又は職員団体との関係についての当局の計画及び方針に関する機密の事項に接し、そのためにその職務上の義務と責任とが職員団体の構成員としての誠意と責任とに直接に抵触すると認められる監督的地位にある職員その他職員団体との関係において当局の立場に立つて遂行すべき職務を担当する職員(以下「管理職員等」という。)と管理職員等以外の職員とは、同一の職員団体を組織することができず、管理職員等と管理職員等以外の職員とが組織する団体は、この法律にいう「職員団体」ではない。 - 日本法令外国語訳データベースシステム

(3) The term "Public Offering of Securities" as used in this Act means, among solicitations of an application to acquire newly issued Securities (including those specified by a Cabinet Office Ordinance as being similar to such solicitation, and hereinafter referred to as "Solicitation for Acquisition" in this paragraph), Solicitation for Acquisition specified in item (i) or (ii) below in the case of those conducted with regard to Securities listed in paragraph (1) or Rights to Be Indicated on Securities which are regarded as Securities under the preceding paragraph (such Securities or rights are referred to as "Paragraph (1) Securities" in item (i) of the following paragraph, paragraphs (4) and (5) of the following Article and Article 23-13(3)), and Solicitation for Acquisition specified in item (iii) below in the case of those conducted with regard to rights which are regarded as Securities under the items of the preceding paragraph (such rights are referred to as "Paragraph (2) Securities" in item (ii) of the following paragraph, paragraph(4) and (5) of the following Article and Article 23-13(3)), and the term "Private Placement of Securities" means a Solicitation for Acquisition which does not come within the purview of Public Offering of Securities: 例文帳に追加

3 この法律において、「有価証券の募集」とは、新たに発行される有価証券の取得の申込みの勧誘(これに類するものとして内閣府令で定めるものを含む。以下この項において「取得勧誘」という。)のうち、当該取得勧誘が第一項に掲げる有価証券又は前項の規定により有価証券とみなされる有価証券表示権利(次項第一号、次条第四項及び第五項並びに第二十三条の十三第三項において「第一項有価証券」という。)に係るものである場合にあつては第一号及び第二号に掲げる場合、当該取得勧誘が前項の規定により有価証券とみなされる同項各号に掲げる権利(次項第二号、次条第四項及び第五項並びに第二十三条の十三第三項において「第二項有価証券」という。)に係るものである場合にあつては第三号に掲げる場合に該当するものをいい、「有価証券の私募」とは、取得勧誘であつて有価証券の募集に該当しないものをいう。 - 日本法令外国語訳データベースシステム

Article 11 (1) In cases where a Securities Registration Statement contains any fake statements on important matters, when the Prime Minister finds it necessary and appropriate for the public interest or protection of investors, he/she may, with regard to said Securities Registration Statement, or other statements submitted under Article 5(1), Shelf Registration Statements submitted under Article 23-3(1) or Shelf Registration Supplements submitted under Article 23-8(1) by the person who submitted said Securities Registration Statement during the period within one year from the day when the person submitted said Securities Registration Statement, order the suspension of effect of the notification or of the Shelf Registration pertaining to the Shelf Registration Statement or the Shelf Registration Supplements, or extend the period stipulated in Article 8(1) (including the cases where it is applied mutatis mutandis pursuant to Article 23-5(1)), for the period that he/she considers appropriate for the public interest or protection of investors. In this case, a hearing shall be held irrespective of the categories of procedures for hearing statements of opinion under Article 13(1) of the Administrative Procedure Act. 例文帳に追加

第十一条 内閣総理大臣は、有価証券届出書のうちに重要な事項について虚偽の記載がある場合において、公益又は投資者保護のため必要かつ適当であると認めるときは、当該有価証券届出書又はその届出者がこれを提出した日から一年以内に提出する第五条第一項に規定する届出書若しくは第二十三条の三第一項に規定する発行登録書若しくは第二十三条の八第一項に規定する発行登録追補書類について、届出者に対し、公益又は投資者保護のため相当と認められる期間、その届出の効力若しくは当該発行登録書若しくは当該発行登録追補書類に係る発行登録の効力の停止を命じ、又は第八条第一項(第二十三条の五第一項において準用する場合を含む。)に規定する期間を延長することができる。この場合においては、行政手続法第十三条第一項の規定による意見陳述のための手続の区分にかかわらず、聴聞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

(6) A cooperative (excluding a credit cooperative and a federation of cooperatives engaged in the activities set forth in Article 9-9, paragraph (1)) whose total number of members (members of the member cooperatives in the case of a federation of cooperatives) exceeds the standard specified by a Cabinet Order shall have at least one auditor who is not a member of said cooperative nor an officer or employee of a member juridical person of said cooperative, and who has not served as a director or employee of said cooperative nor a director, accounting advisor (when the accounting advisor is a juridical person, a member of the company who is in the position of performing such duties), executive officer or employee of a subsidiary company of the cooperative (which means a company for which the cooperative owns a majority of voting rights [excluding the voting rights pertaining to the shares whose voting rights may not be exercised for all the matters that are subject to resolution at the shareholders meeting, and including the voting rights pertaining to the shares which shall be deemed to have the voting rights pursuant to the provisions of Article 879, paragraph (3) of the Companies Act] of all shareholders [including all members of the company]; hereinafter the same shall apply) during the five years preceding the assumption of his/her office. 例文帳に追加

6 組合員(協同組合連合会にあつては、会員たる組合の組合員)の総数が政令で定める基準を超える組合(信用協同組合及び第九条の九第一項第一号の事業を行う協同組合連合会を除く。)は、監事のうち一人以上は、当該組合の組合員又は当該組合の組合員たる法人の役員若しくは使用人以外の者であつて、その就任の前五年間当該組合の理事若しくは使用人又はその子会社(組合が総株主(総社員を含む。)の議決権(株主総会において決議することができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。)の過半数を有する会社をいう。以下同じ。)の取締役、会計参与(会計参与が法人であるときは、その職務を行うべき社員)、執行役若しくは使用人でなかつたものでなければならない。 - 日本法令外国語訳データベースシステム

Article 82-8 With regard to an FSBA, the provisions of Article 10-2, Article 34-2, and Article 40 (excluding paragraph (1), paragraphs (6) to (9), and paragraph (13)) shall apply mutatis mutandis; with regard to the president, directors, and auditors, the provisions of Article 35, paragraph (3) and paragraphs (7) to (13), Article 35-2, Article 35-3, Article 36 (excluding paragraph (5)), and Article 36-3, paragraph (1) shall apply mutatis mutandis; with regard to the president, the provisions of Article 38 of this Act and Article 44, paragraph (1) (Capacity of Juridical Person to Commit Tortious Acts) and Article 55 (Delegation of Director's Authority) of the Civil Code shall apply mutatis mutandis; with regard to directors, the provisions of Article 40, paragraphs (7) to (9) shall apply mutatis mutandis; and with regard to auditors, the provisions of Article 37, paragraph (1) shall apply mutatis mutandis. In this case, the term "per person" in Article 35, paragraph (9) shall be deemed to be replaced with "per person (per right to elect in the case of the national FSBA)," the phrase "at the council and obtain its" in Article 38, paragraph (1) shall be deemed to be replaced with "to the auditors and obtain their," and the term "council" in paragraph (3) of the same Article shall be deemed to be replaced with "auditors." 例文帳に追加

第八十二条の八 中央会については、第十条の二、第三十四条の二及び第四十条(第一項、第六項から第九項まで及び第十三項を除く。)の規定を、会長、理事及び監事については、第三十五条第三項及び第七項から第十三項まで、第三十五条の二、第三十五条の三、第三十六条(第五項を除く。)並びに第三十六条(第五項を除く。)の三第一項の規定を、会長については、第三十八条並びに民法第四十四条第一項(法人の不法行為能力)及び第五十五条(理事の代理行為の委任)の規定を、理事については、第四十条第七項から第九項までの規定を、監事については、第三十七条第一項の規定を準用する。この場合において、第三十五条第九項中「一人」とあるのは「一人(全国中央会にあつては、選挙権一個)」と、第三十八条第一項中「理事会において」とあるのは「監事に」と、同条第三項中「理事会」とあるのは「監事」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 132 The provisions of paragraph (2) and paragraph (4) through paragraph (6), Article 85 (Chairman, Expert Adviser and Clerk or Assistant of Sea-area Fisheries Adjustment Commission), Article 95 (Prohibition of Holding Multiple Offices), Article 96 (Restriction of Resignation of Commission Partner), Article 97-2 (Unemployment as Commission Member due to the Restriction of Employment), paragraph (1), paragraph (3) and paragraph (4), Article 98 (Term of Office), Article 100 through Article 102 (Dismissal and Meetings), and Article 116 through Article 119 (Collection of Reports, etc., Supervision, Expenses and Delegation Provision) shall apply mutatis mutandis to the Inland Waters Fishing Ground Management Commissions. In this case, "decide according to the standard established in a Cabinet Order based on the number of sea areas of each prefecture, the number of persons operating fisheries in the sea and the length of the shoreline, considering how the sea is used" in paragraph (2), Article 118 shall be deemed to be replaced with "equally deliver the amounts calculated pursuant to the provision of a Cabinet Order and decide according to the standard established in a Cabinet Order based on the number of the partner of the Inland Waters Association (which refers to the Inland Waters Association of paragraph (2), Article 18 of the Fisheries Cooperative Association Act) of each prefecture and the length of the river concerned, considering how the inland waters are used." 例文帳に追加

第百三十二条 第八十五条第二項、第四項から第六項まで(海区漁業調整委員会の会長、専門委員及び書記又は補助員)、第九十五条(兼職の禁止)、第九十六条(委員の辞職の制限)、第九十七条の二(就職の制限による委員の失職)、第九十八条第一項、第三項、第四項(任期)、第百条から第百二条まで(解任及び会議)及び第百十六条から第百十九条まで(報告徴収等、監督、費用及び委任規定)の規定は、内水面漁場管理委員会に準用する。この場合において、第百十八条第二項中「各都道府県の海区の数、海面において漁業を営む者の数及び海岸線の長さを基礎とし、海面」とあるのは、「政令で定めるところにより算出される額を均等に交付するほか、各都道府県の内水面組合(水産業協同組合法第十八条第二項の内水面組合をいう。)の組合員の数及び河川の延長を基礎とし、内水面」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

(2) In-home care services prescribed in item (i) of the preceding paragraph means home-visit care services prescribed in Article 8, paragraph (2) of the Long-Term Care Insurance Act, home-visit bathing services prescribed in paragraph (3) of the same Article, home-visit nursing prescribed in paragraph (4) of the same Article, home-visit rehabilitation prescribed in paragraph (5) of the same Article, in-home medical care management counseling prescribed in paragraph (6) of the same Article, day care services prescribed in paragraph (7) of the same Article, day rehabilitation prescribed in paragraph (8) of the same Article, short-stay care services prescribed in paragraph (9) of the same Article, short-stay medical care prescribed in paragraph (10) of the same Article, care services provided in specified facilities prescribed in paragraph (11) of the same Article, lending of welfare equipment prescribed in paragraph (12) of the same Article, nighttime home-visit care services prescribed in paragraph (15) of the same Article, day care services for the elderly with dementia prescribed in paragraph (16) of the same Article, small-scale and multifunctional in-home care services prescribed in paragraph (17) of the same Article, care services provided in group homes for the elderly with dementia prescribed in paragraph (18) of the same Article, and care services provided in community-based specified facilities prescribed in paragraph (19) of the same Article, and any services equivalent thereto. 例文帳に追加

2 前項第一号に規定する居宅介護とは、介護保険法第八条第二項に規定する訪問介護、同条第三項に規定する訪問入浴介護、同条第四項に規定する訪問看護、同条第五項に規定する訪問リハビリテーション、同条第六項に規定する居宅療養管理指導、同条第七項に規定する通所介護、同条第八項に規定する通所リハビリテーション、同条第九項に規定する短期入所生活介護、同条第十項に規定する短期入所療養介護、同条第十一項に規定する特定施設入居者生活介護、同条第十二項に規定する福祉用具貸与、同条第十五項に規定する夜間対応型訪問介護、同条第十六項に規定する認知症対応型通所介護、同条第十七項に規定する小規模多機能型居宅介護、同条第十八項に規定する認知症対応型共同生活介護及び同条第十九項に規定する地域密着型特定施設入居者生活介護並びにこれらに相当するサービスをいう。 - 日本法令外国語訳データベースシステム

(4) In the case of providing livelihood assistance to a public assistance recipient who receives facility care services at a community-based long-term care welfare facility for the elderly (which means a community-based long-term care welfare facility for the elderly prescribed in Article 8, paragraph (20) of the Long-Term Care Insurance Act; the same shall apply hereinafter), a long-term care welfare facility for the elderly, or a long-term care health facility for the elderly (which means a long-term care health facility for the elderly prescribed in paragraph (25) of the same Article; the same shall apply hereinafter) that has been designated pursuant to the provisions of Article 54-2, paragraph (1) (including a community-based long-term care welfare facility for the elderly or a long-term care welfare facility for the elderly that is deemed to have received the designation under paragraph (1) of the same Article pursuant to the provisions of paragraph (2) of the same Article), if it is not appropriate to deliver the public assistance benefit to a person prescribed in the preceding paragraph or if it is necessary for achieving the purpose of public assistance, the public assistance benefit may be delivered to the head of said community-based long-term care welfare facility for the elderly or long-term care welfare facility for the elderly, or to the manager of said long-term care health facility for the elderly, notwithstanding the provisions of paragraph (1) of the same Article. 例文帳に追加

4 地域密着型介護老人福祉施設(介護保険法第八条第二十項に規定する地域密着型介護老人福祉施設をいう。以下同じ。)、介護老人福祉施設又は介護老人保健施設(同条第二十五項に規定する介護老人保健施設をいう。以下同じ。)であつて第五十四条の二第一項の規定により指定を受けたもの(同条第二項の規定により同条第一項の指定を受けたものとみなされた地域密着型介護老人福祉施設及び介護老人福祉施設を含む。)において施設介護を受ける被保護者に対して生活扶助を行う場合の保護金品を前項に規定する者に交付することが適当でないときその他保護の目的を達するために必要があるときは、同項の規定にかかわらず、当該地域密着型介護老人福祉施設若しくは介護老人福祉施設の長又は当該介護老人保健施設の管理者に対して交付することができる。 - 日本法令外国語訳データベースシステム

Article 22 (1) The Prime Minister may, to the extent necessary for the enforcement of this Act, order the Settlor Company of an Investment Trust or a person who was the Settlor Company of an Investment Trust (hereinafter collectively referred to as the "Settlor Company of an Investment Trust, etc." in this paragraph), a Trustee Company concerned with the Investment Trust Property established by the Settlor Company of an Investment Trust, etc., or a person who was such Trustee Company (hereinafter collectively referred to as the "Trustee Company, etc." in this paragraph) or a person who deals with the Trustee Company, etc. in relation to business pertaining to the Investment Trust of the Trustee Company, etc., to submit reports or materials that will be helpful for understanding the business or property of the Settlor Company of an Investment Trust, etc. or the Trustee Company, etc., or have the relevant officials enter the business office of said Settlor Company of an Investment Trust, etc. or Trustee Company, etc. and inspect the condition of its business, property, its books, documents, or other articles pertaining to said Settlor Company of an Investment Trust, etc. or Trustee Company, etc., and may have them question any persons concerned. 例文帳に追加

第二十二条 内閣総理大臣は、この法律の施行に必要な限度において、投資信託委託会社若しくは投資信託委託会社であつた者(以下この項において「投資信託委託会社等」という。)、当該投資信託委託会社等の設定した投資信託財産に係る受託会社若しくは受託会社であつた者(以下この項において「受託会社等」という。)又は当該受託会社等と当該受託会社等に係る投資信託に係る業務に関して取引する者に対し、当該投資信託委託会社等若しくは当該受託会社等の業務若しくは財産に関し参考となるべき報告若しくは資料の提出を命じ、又は当該職員に当該投資信託委託会社等若しくは当該受託会社等の営業所に立ち入り、当該投資信託委託会社等若しくは当該受託会社等の業務若しくは財産の状況若しくは帳簿書類その他の物件を検査させ、若しくは関係者に質問させることができる。 - 日本法令外国語訳データベースシステム

(19) Where the provision of paragraph (1) shall apply, and with respect to the arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction conducted between a corporation and a foreign affiliated person related to the said corporation (limited to a foreign affiliated person who shall be deemed, pursuant to the provisions of a convention prescribed in Article 139 of the Corporation Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the next Article as a "tax convention"), to be a resident or corporation in the Contracting State other than Japan (hereinafter referred to in the this paragraph and paragraph (1) of the next Article as the "other Contracting State") of the tax convention), the Minister of Finance has reached an agreement under the said tax convention with the competent authority of the said other Contracting State, or any other requirement specified by a Cabinet Order is satisfied, the regional commissioner or the district director may, pursuant to the provision of a Cabinet Order, grant exemption from the part of the delinquent tax imposed with regard to the corporation tax payable by the said corporation pursuant to the provision of paragraph (1), which corresponds to the base period for the calculation of the delinquent tax for which the Minister of Finance has reached an agreement with the competent authority of the said other Contracting State. 例文帳に追加

19 第一項の規定の適用がある場合において、法人と当該法人に係る国外関連者(法人税法第百三十九条に規定する条約(以下この項及び次条第一項において「租税条約」という。)の規定により租税条約の我が国以外の締約国(以下この項及び次条第一項において「条約相手国」という。)の居住者又は法人とされるものに限る。)との間の国外関連取引に係る第一項に規定する独立企業間価格につき財務大臣が当該条約相手国の権限ある当局との間で当該租税条約に基づく合意をしたことその他の政令で定める要件を満たすときは、国税局長又は税務署長は、政令で定めるところにより、当該法人が同項の規定の適用により納付すべき法人税に係る延滞税のうちその計算の基礎となる期間で財務大臣が当該条約相手国の権限ある当局との間で合意をした期間に対応する部分に相当する金額を免除することができる。 - 日本法令外国語訳データベースシステム

(19) Where the provision of paragraph (1) shall apply, and with respect to the arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction conducted between a consolidated corporation and a foreign affiliated person related to the said consolidated corporation (limited to a foreign affiliated person who shall be deemed, pursuant to the provisions of a convention prescribed in Article 139 of the Corporation Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the next Article as a "tax convention"), to be a resident or corporation in the Contracting State other than Japan (hereinafter referred to in the this paragraph and paragraph (1) of the next Article as the "other Contracting State") of the tax convention), the Minister of Finance has reached an agreement under the said tax convention with the competent authority of the said other Contracting State, or any other requirement specified by a Cabinet Order is satisfied, the regional commissioner or the district director may, pursuant to the provision of a Cabinet Order, grant exemption from the part of the delinquent tax imposed with regard to the corporation tax payable by the consolidated parent corporation related to the said consolidated corporation pursuant to the provision of paragraph (1), which corresponds to the base period for the calculation of the delinquent tax for which the Minister of Finance has reached an agreement with the competent authority of the said other Contracting State. 例文帳に追加

19 第一項の規定の適用がある場合において、連結法人と当該連結法人に係る国外関連者(法人税法第百三十九条に規定する条約(以下この項及び次条第一項において「租税条約」という。)の規定により租税条約の我が国以外の締約国(以下この項及び次条第一項において「条約相手国」という。)の居住者又は法人とされるものに限る。)との間の国外関連取引に係る第一項に規定する独立企業間価格につき財務大臣が当該条約相手国の権限ある当局との間で当該租税条約に基づく合意をしたことその他の政令で定める要件を満たすときは、国税局長又は税務署長は、政令で定めるところにより、当該連結法人に係る連結親法人が同項の規定の適用により納付すべき法人税に係る延滞税のうちその計算の基礎となる期間で財務大臣が当該条約相手国の権限ある当局との間で合意をした期間に対応する部分に相当する金額を免除することができる。 - 日本法令外国語訳データベースシステム

(8) Where a nonresident or foreign corporation submits a statement of the holding period of book-entry transfer national government bonds or a statement of the holding period of book-entry transfer local government bonds via a qualified foreign intermediary to the district director set forth in Article 5-2(1)(i)(b) or (ii)(b) of the Act (including the cases where a qualified foreign intermediary submits the document set forth in the next paragraph pursuant to the provisions of the said paragraph as applied mutatis mutandis pursuant to paragraph (10)), the head of the business office, etc. of the specified book-entry transfer institution, etc. that has received a notice set forth in paragraph (14) of the said Article pursuant to the provisions of the said paragraph shall confirm whether or not the holding period and other matters specified by an Ordinance of the Ministry of Finance with regard to the book-entry transfer national government bonds or book-entry transfer local government bonds entered in the said statement of the holding period of book-entry transfer national government bonds or statement of the holding period of book-entry transfer local government bonds or the said document are consistent with the day on which entries or records under the book-entry transfer system were made with regard to the book-entry transfer national government bonds or book-entry transfer local government bonds and other matters specified by an Ordinance of the Ministry of Finance as entered or recorded in the books prescribed in said paragraph. 例文帳に追加

8 非居住者又は外国法人が適格外国仲介業者を経由して振替国債所有期間明細書又は振替地方債所有期間明細書を法第五条の二第一項第一号ロ又は同項第二号ロの税務署長に提出する場合(第十項において準用する次項の規定により適格外国仲介業者が同項の書類を提出する場合を含む。)には、同条第十四項の規定により同項の通知を受けていた特定振替機関等の営業所等の長は、当該振替国債所有期間明細書若しくは振替地方債所有期間明細書又は当該書類に記載された振替国債又は振替地方債に係る所有期間その他の財務省令で定める事項が、同項に規定する帳簿に記載又は記録がされた振替国債又は振替地方債につき振替記載等がされた日その他の財務省令で定める事項と同じであるかどうかを確認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

(13) Where a person in charge of handling custody and payment is entrusted by subcontract with custody of other specified foreign-issued company bonds with the same brand as that of the specified foreign-issued company bonds of which the person is directly entrusted with custody, when the person has received a notice, as the relay point via which the notice shall be given pursuant to the provisions of Article 6(7) of the Act, with regard to the interest recipient information pertaining to the interest on the said other specified foreign-issued company bonds, the person may, pursuant to the provisions of an Ordinance of the Ministry of Finance, give a notice to provide the interest recipient information pertaining to the specified foreign-issued company bonds of which the person is directly entrusted with custody together with the interest recipient information of which the person has received a notice as such relay point, to the person who pays the interest (in the case where the interest is delivered via any other person in charge of handling payment with whom the said person in charge of handling custody and payment has further entrusted custody, a notice shall be given to the person who pays the interest via such other person in charge of handling payment). In this case, the said notice shall be deemed to be a notice of interest recipient information given pursuant to the provisions of paragraph (7) of the said Article. 例文帳に追加

13 保管支払取扱者は、その保管の委託を受けている特定民間国外債と同一銘柄の他の特定民間国外債につき保管の再委託を受けている場合において、当該他の特定民間国外債の利子に係る利子受領者情報につき法第六条第七項に規定する経由のための通知を受けたときは、財務省令で定めるところにより、その保管の委託を受けている特定民間国外債の利子に係る利子受領者情報に当該経由のための通知を受けた利子受領者情報を合わせて、その利子の支払をする者に対し(その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し)通知をすることができる。この場合において、当該通知は、同項の規定による利子受領者情報の通知とみなす。 - 日本法令外国語訳データベースシステム

(14) When a person who is entrusted by subcontract with custody of specified foreign-issued company bonds (excluding such person who is deemed to be a person in charge of handling custody and payment who is entrusted with custody of other specified foreign-issued company bonds with the same brand as that of the said specified foreign-issued company bonds; hereinafter referred to as a "person in charge of handling payment based on entrustment by subcontract" in this paragraph and the next paragraph) has received a notice, as the relay point via which the notice shall be given pursuant to the provisions of Article 6(7) of the Act, with regard to two or more pieces of interest recipient information pertaining to the interest on the said specified foreign-issued company bonds, the person may, pursuant to the provisions of an Ordinance of the Ministry of Finance, give a notice to provide these pieces of interest recipient information of which the person has received a notice as such relay point together, to the person who pays the interest (in the case where the interest is delivered via any other person in charge of handling payment with whom the said person in charge of handling custody and payment has further entrusted custody, a notice shall be given to the person who pays the interest via such other person in charge of handling payment). In this case, the said notice shall be deemed to be a notice of interest recipient information given pursuant to the provisions of paragraph (7) of the said Article. 例文帳に追加

14 特定民間国外債の保管の再委託を受けている支払の取扱者(当該特定民間国外債と同一銘柄の他の特定民間国外債に係る保管支払取扱者に該当する者を除く。以下この項及び次項において「再委託に係る支払取扱者」という。)は、二以上の当該特定民間国外債の利子に係る利子受領者情報につき法第六条第七項に規定する経由のための通知を受けたときは、財務省令で定めるところにより、当該経由のための通知を受けた二以上の利子受領者情報を合わせて、その利子の支払をする者に対し(その利子の交付が、当該再委託に係る支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し)通知をすることができる。この場合において、当該通知は、同項の規定による利子受領者情報の通知とみなす。 - 日本法令外国語訳データベースシステム

Article 25-21 (1) The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 40-4(1) of the Act for the amount of taxes and a dividend of surplus, etc. on the said undistributed income shall be the remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 40-4(2)(ii) for the relevant business year of a specified foreign subsidiary company, etc. (hereinafter referred to as the "amount of undistributed income" in this paragraph) (where the amount of corporate income tax to be refunded as prescribed in item (i) exceeds the amount of corporate income tax payable as prescribed in the said item, the amount obtained by adding the amount of undistributed income and the said excess amount and then deducting therefrom the amount listed in item (ii)). In this case, when the sum of the amounts listed in item (i) and item (ii) exceeds the said amount of undistributed income, the amount listed in item (i) shall be deducted first and then the amount listed in item (ii) shall be deducted: 例文帳に追加

第二十五条の二十一 法第四十条の四第一項の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剰余金の配当等の額に関す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同条第二項第二号に規定する未処分所得の金額(以下この項において「未処分所得の金額」という。)から次に掲げる金額の合計額を控除した残額(第一号に規定する還付を受けることとなる法人所得税の額が同号に規定する納付をすることとなる法人所得税の額を超えることとなる場合には、未処分所得の金額にその超える部分の金額を加算した金額から第二号に掲げる金額を控除した残額)とする。この場合において、第一号及び第二号に掲げる金額の合計額が当該未処分所得の金額を超えるときは、まず第一号に掲げる金額の控除を行い、次に第二号に掲げる金額の控除を行うものとする。 - 日本法令外国語訳データベースシステム

a) Where a resident holds the whole or a part of the issued shares, etc. of other foreign corporations which are shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of the said foreign corporation (hereinafter such other foreign corporations shall be simply referred to as "other foreign corporations" in (a)): The ratio obtained by multiplying the said resident's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholders, etc. out of the total issued shares, etc. of the corporation issuing the said shares, etc. (where the said issuing corporation has issued the shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that the said shareholder, etc. can receive based on the said claims out of the total amount); hereinafter the same shall apply in this item) pertaining to the said other foreign corporations by the said other foreign corporations' ratio of shareholding pertaining to the said foreign corporation (where there are two or more other foreign corporations, the sum of the ratios calculated for each of them 例文帳に追加

イ 当該外国法人の株主等(法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。)である他の外国法人(イにおいて「他の外国法人」という。)の発行済株式等の全部又は一部が居住者により所有されている場合 当該居住者の当該他の外国法人に係る持株割合(その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合(当該発行法人が請求権の内容が異なる株式等を発行している場合には、その株主等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合)をいう。以下この号において同じ。)に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合(当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合) - 日本法令外国語訳データベースシステム

(7) The multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. which is calculated as specified by a Cabinet Order prescribed in Article 66-5(2) of the Act shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by a Cabinet Order prescribed in the said paragraph from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in the said paragraph and then dividing the calculated average balance of liabilities by the equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation; and the multiple number applicable to the amount of equity capital which is calculated as specified by a Cabinet Order prescribed in the said paragraph shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by a Cabinet Order prescribed in the said paragraph from the average balance of liabilities regarding the total liabilities for the relevant business year prescribed in the said paragraph and then dividing the calculated average balance of liabilities by the amount of equity capital of the said domestic corporation. 例文帳に追加

7 法第六十六条の五第二項に規定する政令で定めるところにより計算した国外支配株主等の資本持分に係る倍数は、同項に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該内国法人に係る国外支配株主等の資本持分で除して計算した倍数とし、同項に規定する政令で定めるところにより計算した自己資本の額に係る倍数は、同項に規定する当該事業年度の総負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該内国法人の自己資本の額で除して計算した倍数とする。 - 日本法令外国語訳データベースシステム

Article 39-16 (1) The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 66-6(1) of the Act for the amount of taxes and a dividend of surplus, etc. on the said undistributed income shall be the remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 66-6(2)(ii) (hereinafter referred to as the "amount of undistributed income" in this paragraph) for the relevant business year of a specified foreign subsidiary company, etc. (where the amount of corporate income tax to be refunded as prescribed in item (i) exceeds the amount of corporate income tax payable as prescribed in the said item, such remaining amount shall be the amount obtained by adding the amount of undistributed income and the said excess amount and then deducting therefrom the amount listed in item (ii)). In this case, when the sum of the amounts listed in item (i) and item (ii) exceeds the said amount of undistributed income, the amount listed in item (i) shall be deducted first and then the amount listed in item (ii) shall be deducted: 例文帳に追加

第三十九条の十六 法第六十六条の六第一項の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剰余金の配当等の額に関す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同条第二項第二号に規定する未処分所得の金額(以下この項において「未処分所得の金額」という。)から次に掲げる金額の合計額を控除した残額(第一号に規定する還付を受けることとなる法人所得税の額が同号に規定する納付をすることとなる法人所得税の額を超えることとなる場合には、未処分所得の金額にその超える部分の金額を加算した金額から第二号に掲げる金額を控除した残額)とする。この場合において、第一号及び第二号に掲げる金額の合計額が当該未処分所得の金額を超えるときは、まず第一号に掲げる金額の控除を行い、次に第二号に掲げる金額の控除を行うものとする。 - 日本法令外国語訳データベースシステム

a) Where a domestic corporation holds the whole or a part of the issued shares, etc. of other foreign corporations which are shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of the said foreign corporation (hereinafter such other foreign corporations shall be simply referred to as "other foreign corporations" in (a)): The ratio obtained by multiplying the said domestic corporation's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholders, etc. out of the total issued shares, etc. of the corporation issuing the said shares, etc. (where the said issuing corporation has issued the shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that the said shareholder, etc. can receive based on the said claims out of the total amount); hereinafter the same shall apply in this item) pertaining to the said other foreign corporations by the said other foreign corporations' ratio of shareholding pertaining to the said foreign corporation (where there are two or more other foreign corporations, the sum of the ratios calculated for each of them 例文帳に追加

イ 当該外国法人の株主等(法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。)である他の外国法人(イにおいて「他の外国法人」という。)の発行済株式等の全部又は一部が内国法人により所有されている場合 当該内国法人の当該他の外国法人に係る持株割合(その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合(当該発行法人が請求権の内容が異なる株式等を発行している場合には、その株主等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合)をいう。以下この号において同じ。)に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合(当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合) - 日本法令外国語訳データベースシステム

(3) Where a domestic corporation which is a specially-related shareholder, etc. pertaining to a specially-related domestic corporation has been dissolved through a merger by the day on which two months have elapsed after the final day of the relevant business year of an affiliated foreign corporation related to the said domestic corporation, the number of the shares, etc. of the said affiliated foreign corporation prescribed in Article 66-9-6(2)(iv) of the Act which were directly and indirectly held by the domestic corporation (hereinafter referred to as the "number of the shares, etc. directly and indirectly held" in this paragraph) and which have been transferred to the merging corporation pertaining to the merger (such merging corporation shall be limited to one falling under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation and one that proves to fall under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation by receiving the transfer of the number of the shares, etc. of the said affiliated foreign corporation directly and indirectly held by the said domestic corporation through the merger; hereinafter the same shall apply in this paragraph) shall be deemed to be the number of the shares, etc. directly and indirectly held by the merging corporation on the final day of the relevant business year of the said affiliated foreign corporation. 例文帳に追加

3 特殊関係内国法人に係る特殊関係株主等である内国法人が当該内国法人に係る外国関係法人の各事業年度終了の日以後二月を経過する日までの間に合併により解散した場合には、その有する当該外国関係法人の法第六十六条の九の六第二項第四号に規定する直接及び間接保有の株式等の数(以下この項において「直接及び間接保有の株式等の数」という。)でその合併に係る合併法人(当該特殊関係内国法人に係る特殊関係株主等に該当するもの及びその合併により当該内国法人が有する当該外国関係法人の直接及び間接保有の株式等の数の移転を受けることにより当該特殊関係内国法人に係る特殊関係株主等に該当することとなるものに限る。以下この項において同じ。)が移転を受けたものは、その合併法人が当該外国関係法人の各事業年度終了の日において有する直接及び間接保有の株式等の数とみなす。 - 日本法令外国語訳データベースシステム

(6) The normal profit margin specified by a Cabinet Order prescribed in Article 68-88(2)(i)(c) of the Act shall be the ratio of the amount of gross profits gained by a person who acquired the same or similar inventory assets as those for a foreign affiliated transaction through the purchase (limited to a purchase from a non-affiliated person), manufacture or any other acts (hereinafter such person shall be referred to as a "seller" in this paragraph and item (iii) of the next paragraph) through a transaction to sell the said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of the said inventory assets for a comparison purpose transaction from the total revenue arising from the sale of the said inventory assets for a comparison purpose transaction) against the sum of the said costs; provided, however, that where functions performed by the selling side or any other matters differ between a comparison purpose transaction and the said foreign affiliated transaction, such normal profit margin shall be the ratio after making a necessary adjustment for the differences in ratios caused by such disparity. 例文帳に追加

6 法第六十八条の八十八第二項第一号ハに規定する政令で定める通常の利益率は、国外関連取引に係る棚卸資産と同種又は類似の棚卸資産を、購入(非関連者からの購入に限る。)、製造その他の行為により取得した者(以下この項及び次項第三号において「販売者」という。)が当該同種又は類似の棚卸資産を非関連者に対して販売した取引(以下この項において「比較対象取引」という。)に係る当該販売者の売上総利益の額(当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。)の当該原価の額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。 - 日本法令外国語訳データベースシステム

(10) The gross profit margin prescribed in Article 68-88(6)(i) of the Act or any other ratio specified by a Cabinet Order as a ratio equivalent thereto shall be the ratio of the amount of gross profits gained by a corporation which is engaged in the same type of business and whose size and other details are similar as prescribed in the said item through the said business for a business year including the day on which a foreign affiliated transaction set forth in the said item was conducted or for any other period equivalent thereto (such amount of gross profits shall mean the amount obtained by deducting the sum of the costs of inventory assets for the relevant business year or any other period equivalent thereto (where the said business is other than that pertaining to the sale of inventory assets, the sum of equivalent costs or expenses; hereinafter referred to as the "amount of gross costs" in this paragraph) from the total revenue arising from the sale of the said inventory assets (where the said business is other than that pertaining to the sale of inventory assets, the total revenue pertaining to the said business; hereinafter referred to as the "amount of gross revenue" in this paragraph)) against the amount of gross revenue or gross costs. 例文帳に追加

10 法第六十八条の八十八第六項第一号に規定する売上総利益率又はこれに準ずる割合として政令で定める割合は、同号に規定する同種の事業を営む法人で事業規模その他の事業の内容が類似するものの同号の国外関連取引が行われた日を含む事業年度又はこれに準ずる期間内の当該事業に係る売上総利益の額(当該事業年度又はこれに準ずる期間内の棚卸資産の販売による収入金額の合計額(当該事業が棚卸資産の販売に係る事業以外の事業である場合には、当該事業に係る収入金額の合計額。以下この項において「総収入金額」という。)から当該棚卸資産の原価の額の合計額(当該事業が棚卸資産の販売に係る事業以外の事業である場合には、これに準ずる原価の額又は費用の額の合計額。以下この項において「総原価の額」という。)を控除した金額をいう。)の総収入金額又は総原価の額に対する割合とする。 - 日本法令外国語訳データベースシステム

(7) The multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. which is calculated as specified by a Cabinet Order prescribed in Article 68-89(2) of the Act shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by a Cabinet Order prescribed in the said paragraph from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in the said paragraph and then dividing the calculated average balance of liabilities by the equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation; and the multiple number applicable to the amount of equity capital which is calculated as specified by a Cabinet Order prescribed in the said paragraph shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by a Cabinet Order prescribed in the said paragraph from the average balance of liabilities regarding the total liabilities for the relevant consolidated business year prescribed in the said paragraph and then dividing the calculated average balance of liabilities by the amount of equity capital of the said consolidated corporation. 例文帳に追加

7 法第六十八条の八十九第二項に規定する政令で定めるところにより計算した国外支配株主等の資本持分に係る倍数は、同項に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該連結法人に係る国外支配株主等の資本持分で除して計算した倍数とし、同項に規定する政令で定めるところにより計算した自己資本の額に係る倍数は、同項に規定する当該連結事業年度の総負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該連結法人の自己資本の額で除して計算した倍数とする。 - 日本法令外国語訳データベースシステム

Article 39-116 (1) The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 68-90(1) of the Act for the amount of taxes and a dividend of surplus, etc. on the said undistributed income shall be the remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 68-90(2)(ii) (hereinafter referred to as the "amount of undistributed income" in this paragraph) for the relevant business year of a specified foreign subsidiary company, etc. (where the amount of corporate income tax to be refunded as prescribed in item (i) exceeds the amount of corporate income tax payable as prescribed in the said item, such remaining amount shall be the amount obtained by adding the amount of undistributed income and the said excess amount and then deducting therefrom the amount listed in item (ii)). In this case, when the sum of the amounts listed in item (i) and item (ii) exceeds the said amount of undistributed income, the amount listed in item (i) shall be deducted first and then the amount listed in item (ii) shall be deducted: 例文帳に追加

第三十九条の百十六 法第六十八条の九十第一項の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剰余金の配当等の額に関す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同条第二項第二号に規定する未処分所得の金額(以下この項において「未処分所得の金額」という。)から次に掲げる金額の合計額を控除した残額(第一号に規定する還付を受けることとなる法人所得税の額が同号に規定する納付をすることとなる法人所得税の額を超えることとなる場合には、未処分所得の金額にその超える部分の金額を加算した金額から第二号に掲げる金額を控除した残額)とする。この場合において、第一号及び第二号に掲げる金額の合計額が当該未処分所得の金額を超えるときは、まず第一号に掲げる金額の控除を行い、次に第二号に掲げる金額の控除を行うものとする。 - 日本法令外国語訳データベースシステム

a) Where a consolidated corporation holds the whole or a part of the issued shares, etc. of other foreign corporations which are shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of the said foreign corporation (hereinafter such other foreign corporations shall be simply referred to as "other foreign corporations" in (a)): The ratio obtained by multiplying the said consolidated corporation's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholders, etc. out of the total issued shares, etc. of the corporation issuing the said shares, etc. (where the said issuing corporation holds the issued shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that the said shareholder, etc. can receive based on the said claims out of the total amount); hereinafter the same shall apply in this item) pertaining to the said other foreign corporations by the said other foreign corporations' ratio of shareholding pertaining to the said foreign corporation (where there are two or more other foreign corporations, the sum of the ratios calculated for each of them 例文帳に追加

イ 当該外国法人の株主等(法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。)である他の外国法人(イにおいて「他の外国法人」という。)の発行済株式等の全部又は一部が連結法人により所有されている場合 当該連結法人の当該他の外国法人に係る持株割合(その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合(当該発行法人が請求権の内容が異なる株式等を発行している場合には、その株主等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合)をいう。以下この号において同じ。)に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合(当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合) - 日本法令外国語訳データベースシステム

(2) Where a consolidated corporation which is a specially-related shareholder, etc. pertaining to a specially-related domestic corporation has been dissolved through a merger by the day on which two months have elapsed after the final day of the relevant business year of an affiliated foreign corporation related to the said consolidated corporation, the number of the shares, etc. of the said affiliated foreign corporation prescribed in Article 66-9-6(2)(iv) of the Act which were directly and indirectly held by the consolidated corporation (hereinafter referred to as the "number of the shares, etc. directly and indirectly held" in this paragraph) and which have been transferred to the merging corporation pertaining to the merger (such merging corporation shall be limited to one falling under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation and one that proves to fall under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation by receiving the transfer of the number of the shares, etc. of the said affiliated foreign corporation directly and indirectly held by the said consolidated corporation through the merger; hereinafter the same shall apply in this paragraph) shall be deemed to be the number of the shares, etc. directly and indirectly held by the merging corporation on the final day of the relevant business year of the said affiliated foreign corporation. 例文帳に追加

2 特殊関係内国法人に係る特殊関係株主等である連結法人が当該連結法人に係る外国関係法人の各事業年度終了の日以後二月を経過する日までの間に合併により解散した場合には、その有する当該外国関係法人の法第六十六条の九の六第二項第四号に規定する直接及び間接保有の株式等の数(以下この項において「直接及び間接保有の株式等の数」という。)でその合併に係る合併法人(当該特殊関係内国法人に係る特殊関係株主等に該当するもの及びその合併により当該連結法人が有する当該外国関係法人の直接及び間接保有の株式等の数の移転を受けることにより当該特殊関係内国法人に係る特殊関係株主等に該当することとなるものに限る。以下この項において同じ。)が移転を受けたものは、その合併法人が当該外国関係法人の各事業年度終了の日において有する直接及び間接保有の株式等の数とみなす。 - 日本法令外国語訳データベースシステム

1. Wholesale business: Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2, item (xx) of the Corporation Tax Act; the same shall apply in 1.) for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such revenues shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the "amount of sales transactions" in 1.), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such acquisition costs shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in 1.), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

(1) 卸売業 当該国外債発行事業年度の棚卸資産(法人税法第二条第二十号に規定する棚卸資産をいう。(1)において同じ。)の販売に係る収入金額(棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。(1)において「販売取扱金額」という。)の合計額のうちに関連者以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該国外債発行事業年度において取得した棚卸資産の取得価額(棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。(1)において「仕入取扱金額」という。)の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 日本法令外国語訳データベースシステム

(25) When a person who is entrusted by subcontract with custody of specified foreign private bonds (excluding such person who is deemed to be a person in charge of handling custody and payment who is entrusted with custody of other specified foreign private bonds with the same issue as that of said specified foreign private bonds; hereinafter referred to as a "person in charge of handling payment based on entrustment by subcontract" in this paragraph and the following paragraph) has received notice, as the relay point via which the notice shall be given pursuant to the provisions of Article 6, paragraph (7) of the Act, with regard to two or more pieces of interest recipient information for the interest from said specified foreign private bonds, the person may, pursuant to the provisions of Ordinance of the Ministry of Finance, give notice to provide these pieces of interest recipient information of which the person has received notice as such relay point together, to the person who pays the interest (in the case where the interest is delivered via any other person in charge of handling payment with whom said person in charge of handling custody and payment has further entrusted custody, notice shall be given to the person who pays the interest via such other person in charge of handling payment). In this case, said notice shall be deemed to be notice of the interest recipient information given pursuant to the provisions of paragraph (7) of said Article. 例文帳に追加

25 特定民間国外債の保管の再委託を受けている支払の取扱者(当該特定民間国外債と同一銘柄の他の特定民間国外債に係る保管支払取扱者に該当する者を除く。以下この項及び次項において「再委託に係る支払取扱者」という。)は、二以上の当該特定民間国外債の利子に係る利子受領者情報につき法第六条第七項に規定する経由のための通知を受けたときは、財務省令で定めるところにより、当該経由のための通知を受けた二以上の利子受領者情報を合わせて、その利子の支払をする者に対し(その利子の交付が、当該再委託に係る支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し)通知をすることができる。この場合において、当該通知は、同項の規定による利子受領者情報の通知とみなす。 - 日本法令外国語訳データベースシステム

(5) With respect to domestic source income listed in Article 161(i)-2 to be distributed as prescribed in the said paragraph, in the case where a nonresident or foreign corporation that is a partner engaged in a partnership contract prescribed in the said item (including a person similar thereto who is specified by a Cabinet Order) receives money or any other assets (hereinafter referred to as "money, etc." in this paragraph) as the domestic source income arising during the accounting period specified in the said partnership contract or any other period similar thereto (in the case where such period is longer than one year: each term set by dividing the period by one year each since the first day of the period (including the last term that is shorter than one year, if any); hereinafter referred to as the "accounting period" in this paragraph), the provisions of this Act shall be applied by deeming that the person who makes the said distribution makes payment of the domestic source income, and deeming that payment has been made as of the day on which the said money, etc. has been paid (in the case where the money, etc. pertaining to the domestic source income has not yet been paid within two months from the day following the end of the accounting period: as of the last day of the two-month period). 例文帳に追加

5 第百六十一条第一号の二に規定する配分を受ける同号に掲げる国内源泉所得については、同号に規定する組合契約を締結している組合員(これに類する者で政令で定めるものを含む。)である非居住者又は外国法人が当該組合契約に定める計算期間その他これに類する期間(これらの期間が一年を超える場合は、これらの期間をその開始の日以後一年ごとに区分した各期間(最後に一年未満の期間を生じたときは、その一年未満の期間)。以下この項において「計算期間」という。)において生じた当該国内源泉所得につき金銭その他の資産(以下この項において「金銭等」という。)の交付を受ける場合には、当該配分をする者を当該国内源泉所得の支払をする者とみなし、当該金銭等の交付をした日(当該計算期間の末日の翌日から二月を経過する日までに当該国内源泉所得に係る金銭等の交付がされない場合には、同日)においてその支払があつたものとみなして、この法律の規定を適用する。 - 日本法令外国語訳データベースシステム

(i) The transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate-related corporation referred to in paragraph (1)(iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by an Ordinance of the Ministry of Finance as being similar thereto; referred to as "listed shares, etc." in the next item) had owned, on December 31st of the year preceding the year containing the date of transfer (hereinafter referred to as the "base date" in this paragraph), the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the said real estate-related corporation's issued shares (or issued units of investment in the case of an investment corporation prescribed in Article 2(12) of the Act on Investment Trust and Investment Corporation) or capital contributions (excluding own shares or capital contributions that the said real estate-related corporation owns; referred to as "issued shares, etc." in the next item) and the person who transferred the shares or capital contributions is the said specially-related shareholder, etc. 例文帳に追加

一 譲渡年の前年の十二月三十一日(以下この項において「基準日」という。)において、その株式又は出資(金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。)に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式(投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人にあつては、発行済みの投資口)又は出資(当該不動産関連法人が有する自己の株式又は出資を除く。次号において「発行済株式等」という。)の総数又は総額の百分の五を超える数又は金額の株式又は出資(当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。)を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡 - 日本法令外国語訳データベースシステム

Article 100 Forms prescribed by the Ordinances of the Ministry based on the Act (excluding Forms 3, 6, 11, 12, 21-2-2, 21-7, and 23, Form No. 3-2 of the Ordinance on Prevention of Organic Solvent Poisoning [Ordinance of the Ministry of Labour No. 36 of 1972, hereinafter referred to as "Organic Solvent Ordinance"], Form No. 3 of the Ordinance on Prevention of Lead Poisoning [Ordinance of the Ministry of Labour No. 37 of 1972, hereinafter referred to as "Lead Poisoning Ordinance"], Form No. 3 of the Ordinance on Prevention of Tetraalkyl Lead Poisoning [Ordinance of the Ministry of Labour No. 38 of 1972, hereinafter referred to as "Tetraalkyl Lead Poisoning Ordinance"], Form No. 3 of the Specified Chemical Ordinance, Form No. 2 of the Ordinance on Safety and Health of Work under High Pressure [Ordinance of the Ministry of Labour No. 40 of 1972, hereinafter referred to as "High Pressure Work Ordinance"], Form No. 2 of the Ordinance of Prevention of Ionizing Radiation Dangers [Ordinance of the Ministry of Labour No. 41 of 1972, hereinafter referred to as "Ionizing Radiation Ordinance"], and Form No. 3 of the Asbestos Ordinance) are aimed to define the minimum necessary items to be described, and the use of forms other than those mentioned herein is not prohibited. 例文帳に追加

第百条 法に基づく省令に定める様式(様式第三号、様式第六号、様式第十一号、様式第十二号、様式第二十一号の二の二、様式第二十一号の七、様式第二十三号、有機溶剤中毒予防規則(昭和四十七年労働省令第三十六号。以下「有機則」という。)様式第三号の二、鉛中毒予防規則(昭和四十七年労働省令第三十七号。以下「鉛則」という。)様式第三号、四アルキル鉛中毒予防規則(昭和四十七年労働省令第三十八号。以下「四アルキル則」という。)様式第三号、特化則様式第三号、高気圧作業安全衛生規則(昭和四十七年労働省令第四十号。以下「高圧則」という。)様式第二号、電離放射線障害防止規則(昭和四十七年労働省令第四十一号。以下「電離則」という。)様式第二号及び石綿則様式第三号を除く。)は、必要な事項の最少限度を記載すべきことを定めるものであつて、これと異なる様式を用いることを妨げるものではない。 - 日本法令外国語訳データベースシステム

Article 39 (1) Where a Supervisor violates any of the provisions of Article 33-2, Article 34 (1), (3), or (4), Article 35, Article 36, Article 36-3, or Article 37 or conducts any of the acts listed in the respective items of Article 38 (1), or where a solicitor violates any of the provisions of Article 33-2, Article 34 (1), (3), or (4), Article 35, Article 36, or Article 36-3 or conducts any of the acts listed in Article 38 (1) (ii) to (iv), if the competent minister finds the act to involve the risk of impairing the fairness of the Multilevel Marketing Transactions or harming the interests of the counterparty of the Multilevel Marketing Transactions or if the Supervisor does not follow the order under the provision of Article 38 (1), he/she may order the Supervisor to suspend from soliciting or having a solicitor solicit said Multilevel Marketing Transactions pertaining to Multilevel Marketing or to suspend the Supervisor's Multilevel Marketing Transactions in whole or in part by specifying a time limit of no longer than one year. 例文帳に追加

第三十九条 主務大臣は、統括者が第三十三条の二、第三十四条第一項、第三項若しくは第四項、第三十五条、第三十六条、第三十六条の三若しくは第三十七条の規定に違反し若しくは前条第一項各号に掲げる行為をした場合若しくは勧誘者が第三十三条の二、第三十四条第一項、第三項若しくは第四項、第三十五条、第三十六条若しくは第三十六条の三の規定に違反し若しくは前条第一項第二号から第四号までに掲げる行為をした場合において連鎖販売取引の公正及び連鎖販売取引の相手方の利益が著しく害されるおそれがあると認めるとき又は統括者が同項の規定による指示に従わないときは、その統括者に対し、一年以内の期間を限り、当該連鎖販売業に係る連鎖販売取引について勧誘を行い若しくは勧誘者に行わせることを停止し、又はその行う連鎖販売取引の全部若しくは一部を停止すべきことを命ずることができる。 - 日本法令外国語訳データベースシステム

(2) When the seller or the Service Provider makes full indication of the money that should be borne by the purchaser or the service recipient, the seller or the Service Provider may partially omit indication of the matters specified in Article 11(1)(ii) to (v) (excluding the matters listed in Article 8(1)(iii), (iv), and (vi) to (x)). However, this shall not apply to the time of payment of the charge for the goods or the rights or the consideration for the services where the money pertaining to the sales contract or the Service Contract has been fully or partially paid prior to the delivery of the goods, transfer of the rights, or the offer of the services, to the matters listed in Article 11(1)(iii) of the Act where the seller or the Service Provider does not deliver the goods, transfer the rights, or offer the services pertaining to the application without delay after receiving an application for a sales contract or a Service Contract, and to the matters concerning the liability of the seller where the seller does not bear the liability when the goods have a hidden defect. 例文帳に追加

2 購入者又は役務の提供を受ける者の負担すべき金銭の全部を表示する場合は、法第十一条第一項第二号から第五号までに定める事項(第八条第一項第三号、第四号及び第六号から第十号までに掲げる事項を除く。)の一部を表示しないことができる。ただし、売買契約又は役務提供契約に係る金銭の全部又は一部の支払が商品の引渡し若しくは権利の移転又は役務の提供前である場合にあつては商品若しくは権利の代金又は役務の対価の支払時期、売買契約又は役務提供契約の申込みを受けた後遅滞なく当該申込みに係る商品を送付しない場合若しくは権利を移転しない場合又は役務を提供しない場合にあつては法第十一条第一項第三号に掲げる事項及び商品に隠れた瑕疵がある場合に販売業者がその責任を負わない場合にあつては販売業者の責任に関する事項についてはこの限りでない。 - 日本法令外国語訳データベースシステム

例文

(xix) an employees' pension fund that the Commissioner of the Financial Services Agency has been notified of as one that has 10 billion yen or more as the amount calculated by deducting the total sum of the current liabilities, the payment reserves, and the balance of excess contributions from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 39, paragraph (1) of the Cabinet Order for Employees' Pension Fund (Cabinet Order No. 324 of 1966)) in a business year preceding the year of the relevant date; a corporate pension fund that the Commissioner of the Financial Services Agency has been notified of as one that has 10 billion yen or more as the amount calculated by deducting the total sum of the current liabilities and the payment reserves from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 117, paragraph (3), item (i) of the Ordinance for Enforcement of the Defined-Benefit Corporate Pension Act (Ordinance of the Ministry of Health, Labour and Welfare No. 22 of 2002)) in a business year preceding the year of the relevant date; the Pension Fund Association; 例文帳に追加

十九 厚生年金基金のうち最近事業年度に係る年金経理に係る貸借対照表(厚生年金基金令(昭和四十一年政令第三百二十四号)第三十九条第一項の規定により提出されたものに限る。)における流動資産の金額及び固定資産の金額の合計額から流動負債の金額、支払備金の金額及び過剰積立金残高の金額の合計額を控除した額が百億円以上であるものとして金融庁長官に届出を行った者、企業年金基金のうち最近事業年度に係る年金経理に係る貸借対照表(確定給付企業年金法施行規則(平成十四年厚生労働省令第二十二号)第百十七条第三項第一号の規定により提出されたものに限る。)における流動資産の金額及び固定資産の金額の合計額から流動負債の金額及び支払備金の金額の合計額を控除した額が百億円以上であるものとして金融庁長官に届出を行った者並びに企業年金連合会 - 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
※この記事は「日本法令外国語訳データベースシステム」の2010年9月現在の情報を転載しております。
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