「At length」に関連した英語例文の一覧と使い方(155ページ目) - Weblio英語例文検索

The electronic component has an element body including the internal electrode layer and a dielectric layer, and the internal electrode layer contains at least Ni and nobel metal and has a line coverage of ≥75%, an electrode average thickness of ≤0.5 μm, and an electrode average length of ≥3.0 μm, the internal electrode layer containing >0 to ≤10 mol% of nobel metal.例文帳に追加

内部電極層と誘電体層とを含む素子本体を有する電子部品であって、前記内部電極層が、少なくともＮｉおよび貴金属を有し、前記内部電極層の線被覆率が７５％以上、前記内部電極層の電極平均厚みが０．５μｍ以下、前記内部電極層の電極平均長さが３．０μｍ以上であり、前記貴金属が、前記内部電極層中に、０モル％より多く、１０モル％以下含有されることを特徴とする。 - 特許庁

A method of manufacturing a superconductive conductive coil obtained by winding a superconductive wire or a bundled conductor 21a formed by bundling the superconductive wires so as to make a plurality of turns has a design process to optimize design variables including at least a distance between the turns and relating to the superconductive coil to be manufactured so that the used length of the superconductive wire or the bundled conductor 21a is minimized under predetermined constraints.例文帳に追加

超電導線材もしくは超電導線材を束状にしてなるバンドル導体２１ａを、複数ターン巻回したものからなる超電導コイルの製造方法であって、そのターン間の距離を少なくとも含む、製造すべき超電導コイルに関する設計変数を、予め定められた制約条件下において、超電導線材もしくはバンドル導体２１ａの使用長さが最小化するように、最適化する設計工程を有していることを特徴とする。 - 特許庁

A grating filter is a fiber grating having a grating formed having specified length in a core of an optical fiber, and the grating has a fiber grating 2 provided nearby one end surface of the optical fiber and at least one substrate 4 having an end surface 11 where both ends of the grating of the fiber grating are fixed and which constitutes nearly the same plane as the end surface of the fiber grating.例文帳に追加

グレーティングフィルタ１は、光ファイバのコアに所定長さのグレーティングが形成されているファイバグレーティングであって、前記グレーティングは前記光ファイバの一方の端面の近傍に設けられているファイバグレーティング２と、前記ファイバグレーティングの前記グレーティングの両端を固定すると共に、前記ファイバグレーティングの前記端面と略同一面を構成する端面１１を有する少なくとも一つの基板４とを備える。 - 特許庁

The ratio of women among newly recruited employees is increasing, as well as the number of female executive members at companies, although only slightly in the latter (Table 3.2.9). However, reasons raised for having only a few or no female management level employees in the Basic Survey on Employment Management of Working Women of 2003 includes, "lack of female employees with necessary knowledge, experience, decision making power, etc. (48.4%)," "the length (years) of service of women is short and they resign before reaching management level positions (30.6%)," and "there are female employees likely to assume a management level position in the future, but who currently do not have enough years of service to qualify them for such a position (27.6％)," among others.例文帳に追加

女性の新規就業者の割合は増加しており、企業に占める女性役員の数もわずかながら上昇している（第3-2-9表）ものの、2003年の女性雇用管理基本調査によると、女性管理職が少ない又は全くいない理由として、「必要な知識や経験、判断力等を有する女性がいない（48.4％）」、「勤続年数が短く、管理職になるまでに退職する（30.6％）」、「将来管理職に就く可能性のある女性はいるが、現在管理職に就くための勤続年数を満たしている者はいない（27.6％）」等が挙げられている。 - 経済産業省

- it was this deficiency, perhaps, of collateral issue, and the consequent undeviating transmission, from sire to son, of the patrimony with the name, which had, at length, so identified the two as to merge the original title of the estate in the quaint and equivocal appellation of the "House of Usher"- an appellation which seemed to include, in the minds of the peasantry who used it, both the family and the family mansion. 例文帳に追加

——この分家がないということと、世襲財産が家名とともに父から子へと代々よそへ逸（そ）れずに伝わったということのために、とうとうその世襲財産と家名との二つが同一のものと見られて、領地の本来の名を「アッシャー家」という奇妙な、両方の意味にとれる名称——この名称は、それを用いる農夫たちの心では、家族の者と一家の邸宅との両方を含んでいるようであった——のなかへ混同させてしまったのではなかろうか、と。 - Edgar Allan Poe『アッシャー家の崩壊』

He was enchained by certain superstitious impressions in regard to the dwelling which he tenanted, and whence, for many years, he had never ventured forth - in regard to an influence whose supposititious force was conveyed in terms too shadowy here to be re-stated - an influence which some peculiarities in the mere form and substance of his family mansion, had, by dint of long sufferance, he said, obtained over his spirit - an effect which the _physique_ of the gray walls and turrets, and of the dim tarn into which they all looked down, had, at length, brought about upon the _morale_ of his existence. 例文帳に追加

彼は長年のあいだ一歩も出ずに住んでいる自分の住居に関して、——ここでもう一度述べることのできないくらいに漠然とした言葉で話した、ある想像的な力の影響——つまり、彼の言うところでは、先祖からの屋敷の単なる形態と実質とのある特異性が、長いあいだの放任によって彼の心に及ぼした影響——灰色の壁と塔とそれらのものが見下ろしているうす暗い沼との形象（フィジィク）が、とうとう彼の精神（モラル）にもたらした効果——に関して、ある迷信的な印象にとらわれているのであった。 - Edgar Allan Poe『アッシャー家の崩壊』

Article 68-88 (1) Where a consolidated corporation has, in each consolidated business year beginning on or after April 1, 2002, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said consolidated corporation (meaning a foreign corporation that has a relationship with the said consolidated corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (5) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said consolidated corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order prescribed in Article 66-4(1); hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said consolidated corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said consolidated corporation's consolidated income for the said consolidated business year, the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price. 例文帳に追加

第六十八条の八十八　連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外関連者（外国法人で、当該連結法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第五項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち第六十六条の四第一項に規定する政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該連結法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該連結法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該連結事業年度の連結所得に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。 - 日本法令外国語訳データベースシステム

An application device for applying corrugated board web (1, 2) to a fixed back face (5) as a heating unit, comprising more than one application roller (7) and guides, characterized in that corrugated board web moves on the fixed back face (5) by leading, said application roller (7) applies corrugated board web (1, 2) at the working position of said fixed back face (5), said guides have endless chain (8) to which said application roller is supported and a sprocket to drive said endless chain (8) in an application device of corrugated board web to move the application roller (7) between a working position and an idle position, and the number of rollers in the working position can be changed corresponding to the desired face for application (B) by driving the endless chain (8) since said application roller is continuously positioned at a fixed length of the endless chain. 例文帳に追加

段ボールウェブ(１、２)を、加熱部として構成された固定支持面(５)に圧着する装置でって、該装置は複数の圧着ローラ(７)と案内手段からなり、段ボールウェブは前記固定支持面(５)上を案内されて移動し、前記圧着ローラ(７)は固定支持面(５)の作用位置で段ボールウェブ(１、２)を圧着し、前記案内手段は圧着ローラ(７)を作用位置と非作用位置との間で移動させる段ボールウェブの圧着装置において、前記案内手段は、前記圧着ローラ(７)が支承された無端チェン(８)と前記無端チェン(８)を駆動するスプロケット(９)からなり、さらに圧着ローラ(７)は無端チェン(８)の所定範囲長さに連続的に配列されており、無端チェン(８)を駆動することにより、所望の圧着面(Ｂ)に対応して作用位置にあるローラの数を連続的に変化できるようにしたことを特徴とする段ボールウェブの圧着装置。 - 特許庁

Article 81-4 (1) An appointer may employ a person, who retired pursuant to the provision of paragraph 1 of Article 81-2, who retired after completing his/her service pursuant to the provision of the preceding Article, or who, among the persons who had retired before the mandatory retirement age, shall, after considering such matters as the length of service, etc., be dealt with in the same manner as those who retired at the mandatory retirement age by rules of the National Personnel Authority (hereinafter referred to as "a person who has mandatorily retired, etc.,"), or who retired pursuant to the provision of the Self-Defense Forces Act (Act No. 165 of 1954) and shall be dealt with in the same manner as a person who has mandatorily retired, etc. by rules of the National Personnel Authority (referred to as "a person who has mandatorily retired, etc. under the Self-Defense Forces Act" in the following paragraph), based on the previous performance on duty for selection, for a position requiring a full-time service, setting a term of office not exceeding one year, unless the person has not reached the mandatory retirement age pertaining to the government position concerned. 例文帳に追加

第八十一条の四　任命権者は、第八十一条の二第一項の規定により退職した者若しくは前条の規定により勤務した後退職した者若しくは定年退職日以前に退職した者のうち勤続期間等を考慮してこれらに準ずるものとして人事院規則で定める者（以下「定年退職者等」という。）又は自衛隊法（昭和二十九年法律第百六十五号）の規定により退職した者であつて定年退職者等に準ずるものとして人事院規則で定める者（次条において「自衛隊法による定年退職者等」という。）を、従前の勤務実績等に基づく選考により、一年を超えない範囲内で任期を定め、常時勤務を要する官職に採用することができる。ただし、その者がその者を採用しようとする官職に係る定年に達していないときは、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

i) A reassessment or determination of corporation tax to be made based on the fact that a corporation has conducted a transaction with a foreign affiliated person related to the said corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1), or a reassessment or determination of corporation tax to be made, upon the said reassessment or determination, to make a change to the tax base, etc. or tax amount, etc. prescribed in Article 19(1) of the Act on General Rules for National Taxes: The statutory due date of tax return prescribed in Article 2(vii) of the said Act with regard to corporation tax pertaining to the relevant reassessment or determination (in the case of a reassessment based on a return of claim for a refund prescribed in Article 61(1) of the said Act: the day on which the said return of claim for a refund has been filed 例文帳に追加

一　法人が当該法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つた事実に基づいてする法人税に係る更正決定又は当該更正決定に伴い国税通則法第十九条第一項に規定する課税標準等若しくは税額等に異動を生ずべき法人税に係る更正決定　これらの更正決定に係る法人税の同法第二条第七号に規定する法定申告期限（同法第六十一条第一項に規定する還付請求申告書に係る更正については、当該還付請求申告書を提出した日） - 日本法令外国語訳データベースシステム

i) A reassessment or determination of corporation tax to be made based on the fact that a consolidated corporation has conducted a transaction with a foreign affiliated person related to the said consolidated corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1), or a reassessment or determination of corporation tax to be made, upon the said reassessment or determination, to make a change to the tax base, etc. or tax amount, etc. prescribed in Article 19(1) of the Act on General Rules for National Taxes: The statutory due date of tax return prescribed in Article 2(vii) of the said Act with regard to corporation tax pertaining to the relevant reassessment or determination (in the case of a reassessment based on a return of claim for a refund prescribed in Article 61(1) of the said Act: the day on which the said return of claim for a refund has been filed 例文帳に追加

一　連結法人が当該連結法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つた事実に基づいてする法人税に係る更正決定又は当該更正決定に伴い国税通則法第十九条第一項に規定する課税標準等若しくは税額等に異動を生ずべき法人税に係る更正決定　これらの更正決定に係る法人税の同法第二条第七号に規定する法定申告期限（同法第六十一条第一項に規定する還付請求申告書に係る更正については、当該還付請求申告書を提出した日） - 日本法令外国語訳データベースシステム

Assuming from the high possibility of large kofun (tumulus) being a tomb of leader (great king) of the time by the chronological order of kofun and others, the following kofun tumulus show there was a sovereignty in this region (present day Sakurai City and Tenri City): Yamato-kofun Tumulus Clusters and Yanagimoto Otsuka Tumulus built at the foot of the Mt. Miwa, in the southeast of Nara basin in the early Kofun period (from about the middle of the third century to the early fourth century), and large scattered kofun with the hill length of 300 meters to 200 meters such as Shibutani Mukoyama-kofun Tumulus (identified as a mausoleum of Emperor Keiko), Hashihaka-kofun Tumulus (surmised by some researchers to be a grave of Himiko), Andonyama-kofun Tumulus (identified as a mausoleum of Emperor Sujin), Mesuriyama-kofun Tumulus, and Nishitonotsuka-kofun Tumulus (identified as the grave of Tashiraka no Himemiko). 例文帳に追加

古墳の編年などから大型古墳はその時代の盟主（大王）の墳墓である可能性が高いことなどから推測すると、古墳時代の前期（3世紀の中葉から4世紀の初期）に奈良盆地の東南部の三輪山山麓に大和古墳群・柳本大塚が展開し、渋谷向山古墳（景行陵に比定）、箸墓古墳（卑弥呼の墓と推測する研究者もいる）、行燈山古墳（崇神陵に比定）、メスリ山古墳、西殿塚古墳（手白香皇女墓と比定）などの墳丘長が300から200メートルある大古墳が点在し、この地方（現桜井市や天理市）に王権があったことがわかる。 - Wikipedia日英京都関連文書対訳コーパス

(a) Dismissal for failure to prosecute. -- If the petitioner/opposer does not appear at the time and place designated in the Notice of Pre-trial Conference or a Notice of Hearing or in a subsequent order, or failed to prosecute his case for an unreasonable length of time, or fail to comply with these Regulations or any order of the Bureau, the petition or notice of opposition, as the case may be, may be dismissed for failure to prosecute and judgment rendered for the respondent to recover his costs from the petitioner/opposer, provided, however, that the Bureau may cancel the patent or trademark registration where it finds evidence independent of the petitioner’s submission. Within fifteen days after receipt of the Order of Dismissal, the petitioner/opposer may file a motion to set aside such order if his failure to appear was by reason of fraud, accident, mistake or excusable negligence.例文帳に追加

(a)遂行を怠ったことによる却下 申請人／異議申立人が，審理前協議の通知若しくは聴聞の通知又はその後の命令に指定された時及び場所に出頭しなかった場合，不当に長い期間にわたって自己の事件の遂行を怠った場合，又は本規則若しくは局の命令を遵守しない場合は，申請又は場合により異議申立は，遂行を怠ったことにより却下することができ，かつ，被申請人はその費用を申請人／異議申立人から回収することができる旨の判決を言い渡すことができる。ただし，局は，申請人の提出と無関係に証拠を発見した場合は，特許又は商標登録を取り消すことができる。却下命令の受領後15日以内に，申請人／異議申立人は，出頭しなかったことが不正を受けたこと，事故，錯誤又は免責される過失による場合は，当該命令の取消を求める申立を行うことができる。 - 特許庁

This spinneret comprises a) plates having upper and lower surfaces and connected by a partitioned capillary, b) the partitioned capillary having a rectangular central slot and two radial slots and the width and the length of the rectangular central slot and each radial slot are substantially equal, and each radial slot is connected to the rectangular central slot at the opposite end making an angle of 105°-165° between the rectangular slot and the radial slot.例文帳に追加

ａ）区分されたキャピラリーによって接続された上方及び下方表面を持つプレート、並びにｂ）中央の長方形のスロット及び二つの放射状のスロットを含んで成る区分されたキャピラリーであって、中央の長方形のスロット及び各々の放射状のスロットの幅が実質的に同一であり、中央の長方形のスロット及び各々の放射状のスロットの長さが実質的に同一であり、各々の放射状のスロットが、放射状のスロットと中央のスロットの間に１０５〜１６５度の角度を形成するように中央のスロットの反対の端に接続されているキャピラリーを含んで成る紡糸口金。 - 特許庁

Article 66-4 (1) Where a corporation has, in each business year beginning on or after April 1, 1986, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said corporation (meaning a foreign corporation that has a relationship with the said corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (6) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order; hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said corporation's income for the said business year and its liquidation income due to dissolution (excluding dissolution as a result of a merger; hereinafter the same shall apply in this Article) (liquidation income shall include the income of a corporation that is liable for corporation tax on liquidation income for the business year when liquidation is in progress, and any amount that shall be deemed to be liquidation income due to dissolution pursuant to the provision of Article 103(1)(ii) of the said Act; the same shall apply in paragraph (7)), the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price. 例文帳に追加

第六十六条の四　法人が、昭和六十一年四月一日以後に開始する各事業年度において、当該法人に係る国外関連者（外国法人で、当該法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第六項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該法人の当該事業年度の所得及び解散（合併による解散を除く。以下この条において同じ。）による清算所得（清算所得に対する法人税を課される法人の清算中の事業年度の所得及び同法第百三条第一項第二号の規定により解散による清算所得とみなされる金額を含む。第七項において同じ。）に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。 - 日本法令外国語訳データベースシステム

a person other than an individual, if: (i) residents that are described in subparagraph(a), (b), (d) or (e), or clause (i) of subparagraph (c), own, directly or indirectly, at least 50 percent of each class of shares or other beneficial interests in the person, and (ii) less than 50 percent of the person’s gross income for the taxable year is paid or accrued by the person in that taxable year, directly or indirectly, to persons who are not residents of either Contracting State in the form of payments that are deductible in computing its taxable income in the Contracting State of which it is a resident(but not including arm’s length payments in the ordinary course of business for services or tangible property and payments in respect of financial obligations to a commercial bank, provided that where such a bank is not a resident of a Contracting State such payment is attributable to a permanent establishment of that bank situated in one of the Contracting States). 例文帳に追加

個人以外の者で次の(i)及び(ii)の要件を満たすもの(i)その者の各種類の株式その他の受益に関する持分の五十パーセント以上が、(a)、(b)、(c)(i)、(d)又は(e)に掲げる当該一方の締約国の居住者により直接又は間接に所有されていること。(ii)当該課税年度におけるその者の総所得のうちに、その者が居住者とされる締約国におけるその者の課税所得の計算上控除することができる支出により、いずれの締約国の居住者にも該当しない者に対し、直接又は間接に支払われた、又は支払われるべきものの額の占める割合が、五十パーセント未満であること。ただし、当該支出には、事業の通常の方法において行われる役務又は有体財産に係る支払（独立の企業の間に設けられる価格による支払に限る。)及び商業銀行に対する金融上の債務に係る支払（当該銀行がいずれの締約国の居住者でもない場合には、当該支払に係る債権がいずれかの締約国内にある当該銀行の恒久的施設に帰せられるときに限る。)は含まれない。 - 財務省

i) The amount of income or amount of a loss calculated, with regard to the amount of income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, in accordance with the provisions of Part II, Chapter I, Section 1, Subsections 2 to 10 of the Corporation Tax Act (excluding Article 23, Article 26(1) to (4), Article 28, Article 38 to Article 41, Article 55(3), Article 57, Article 58, Article 59, and Article 61-11 to Article 61-13 of the said Act) and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 57-10, Article 61-4, Article 65-7 to Article 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7(1) of the Act), Article 66-4(3), Article 67-12 and Article 67-13 of the Act (hereinafter referred to as the "provisions of the laws and regulations of Japan" in this item) (where the provisions of paragraph 66-4(1) or Article 68-88(1) of the Act are applied to a transaction with a domestic corporation listed in the items of Article 66-6(1) of the Act related to the said specified foreign subsidiary company, etc., the amount of income or amount of a loss calculated in accordance with the provisions of the laws and regulations of Japan by deeming that the transaction was carried out at the arm's length price prescribed in these provisions 例文帳に追加

一　当該各事業年度の決算に基づく所得の金額につき、法人税法第二編第一章第一節第二款から第十款まで（同法第二十三条、第二十六条第一項から第四項まで、第二十八条、第三十八条から第四十一条まで、第五十五条第三項、第五十七条、第五十八条、第五十九条及び第六十一条の十一から第六十一条の十三までを除く。）の規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第五十七条の十、第六十一条の四、第六十五条の七から第六十五条の九まで（法第六十五条の七第一項の表の第十九号に係る部分に限る。）、第六十六条の四第三項、第六十七条の十二及び第六十七条の十三の規定（以下この号において「本邦法令の規定」という。）の例に準じて計算した場合に算出される所得の金額又は欠損の金額（当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本邦法令の規定の例に準じて計算した場合に算出される所得の金額又は欠損の金額） - 日本法令外国語訳データベースシステム

(2) Notwithstanding the provisions of the preceding paragraph, a domestic corporation listed in the items of Article 66-6(1) of the Act may deem that the amount obtained by adding the amount of income calculated, with regard to the amount of income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, pursuant to the provisions of the laws and regulations concerning corporate income taxes of the state of the head office of the said specified foreign subsidiary company, etc. (where there are two or more laws and regulations concerning the said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), (where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction between the said specified foreign subsidiary company, etc. and the said domestic corporation, the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in these provisions), and the sum of the amount listed in item (i) to item (xiii) pertaining to the said calculated amount of income and then deducting therefrom the amount listed in item (xiii) and item (xiv) pertaining to the said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, the said amount shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (xiv) to item (xvi) pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 66-6(2)(ii) of the Act: 例文帳に追加

２　法第六十六条の六第一項各号に掲げる内国法人は、前項の規定にかかわらず、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、当該特定外国子会社等の本店所在地国の法人所得税に関する法令（当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額（当該特定外国子会社等と当該内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額）に当該所得の金額に係る第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る第十三号及び第十四号に掲げる金額の合計額を控除した残額（本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額）をもつて法第六十六条の六第二項第二号に規定する政令で定める基準により計算した金額とすることができる。 - 日本法令外国語訳データベースシステム

i) The amount of income or loss calculated, with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, in accordance with the provisions of Part II, Chapter I, Section 1, Subsections 2 to 10 of the Corporation Tax Act (excluding Article 23, Article 26(1) to (4), Article 28, Article 38 to Article 41, Article 55(3), Article 57, Article 58, Article 59, and Article 61-11 to Article 61-13 of the said Act) and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 57-10, Article 61-4, Article 65-7 to Article 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7(1) of the Act), Article 66-4(3), Article 67-12 and Article 67-13 of the Act (hereinafter referred to as the "provisions of the laws and regulations of Japan" in this item) (where the provisions of paragraph 68-88(1) or Article 66-4(1) of the Act are applied to a transaction with a consolidated corporation listed in the items of Article 68-90(1) of the Act (including other consolidated corporations which have the consolidated full controlling interest with the said consolidated corporation) or a domestic corporation listed in the items of Article 66-6(1) of the Act that is related to the said specified foreign subsidiary company, etc., the amount of income or loss calculated in accordance with the provisions of the laws and regulations of Japan by deeming that the transaction was carried out at the arm's length price prescribed in these provisions 例文帳に追加

一　当該各事業年度の決算に基づく所得の金額につき、法人税法第二編第一章第一節第二款から第十款まで（同法第二十三条、第二十六条第一項から第四項まで、第二十八条、第三十八条から第四十一条まで、第五十五条第三項、第五十七条、第五十八条、第五十九条及び第六十一条の十一から第六十一条の十三までを除く。）の規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第五十七条の十、第六十一条の四、第六十五条の七から第六十五条の九まで（法第六十五条の七第一項の表の第十九号に係る部分に限る。）、第六十六条の四第三項、第六十七条の十二及び第六十七条の十三の規定（以下この号において「本邦法令の規定」という。）の例に準じて計算した場合に算出される所得の金額又は欠損の金額（当該特定外国子会社等に係る法第六十八条の九十第一項各号に掲げる連結法人（当該連結法人との間に連結完全支配関係がある他の連結法人を含む。）又は法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十八条の八十八第一項又は第六十六条の四第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本邦法令の規定の例に準じて計算した場合に算出される所得の金額又は欠損の金額） - 日本法令外国語訳データベースシステム

i) The amount of income or amount of a loss calculated, with regard to the amount of income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year, in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 9 (excluding Article 23, Article 26, paragraphs (1) to (4), Article 28, Articles 38 to 41, Article 55, paragraph (3), Article 57, Article 58, Article 59, and Articles 61-11 to 61-13 of the Corporation Tax Act), and Subsection 11 of said Act, and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 57-10, Article 61-4, Articles 65-7 to 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7, paragraph (1) of the Act), Article 66-4, paragraph (3), Article 67-12 and Article 67-13 of the Act (hereinafter referred to as the "provisions of the laws and regulations of Japan" in this item) (where the provisions of Article 66-4, paragraph (1) or Article 68-88, paragraph (1) of the Act is applied to a transaction with a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act related to said specified foreign subsidiary, etc., the amount of income or amount of a loss calculated in accordance with the provisions of the laws and regulations of Japan by deeming that the transaction was carried out at the arm's length price prescribed in these provisions 例文帳に追加

一　当該各事業年度の決算に基づく所得の金額につき、法人税法第二編第一章第一節第二款から第九款まで（同法第二十三条、第二十六条第一項から第四項まで、第二十八条、第三十八条から第四十一条まで、第五十五条第三項、第五十七条、第五十八条、第五十九条及び第六十一条の十一から第六十一条の十三までを除く。）及び第十一款の規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第五十七条の十、第六十一条の四、第六十五条の七から第六十五条の九まで（法第六十五条の七第一項の表の第十九号に係る部分に限る。）、第六十六条の四第三項、第六十七条の十二及び第六十七条の十三の規定（以下この号において「本邦法令の規定」という。）の例に準じて計算した場合に算出される所得の金額又は欠損の金額（当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本邦法令の規定の例に準じて計算した場合に算出される所得の金額又は欠損の金額） - 日本法令外国語訳データベースシステム

i) The amount of income or loss calculated, with regard to the income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year, in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 9 (excluding Article 23, Article 26, paragraphs (1) to (4), Article 28, Articles 38 to 41, Article 55, paragraph (3), Article 57, Article 58, Article 59, and Articles 61-11 to 61-13 of the Corporation Tax Act), and Subsection 11 of said Act, and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 57-10, Article 61-4, Articles 65-7 to 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7, paragraph (1) of the Act), Article 66-4, paragraph (3), Article 67-12 and Article 67-13 of the Act (hereinafter referred to as the "provisions of the laws and regulations of Japan" in this item) (where the provisions of Article 68-88, paragraph (1) or Article 66-4, paragraph (1) of the Act is applied to a transaction with a consolidated corporation listed in the items of Article 68-90, paragraph (1) of the Act (including other consolidated corporations which have the consolidated full controlling interest with said consolidated corporation) or a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act that is the domestic corporation of said specified foreign subsidiary, etc., the amount of income or loss calculated in accordance with the provisions of the laws and regulations of Japan by deeming that the transaction was carried out at the arm's length price prescribed in these provisions 例文帳に追加

一　当該各事業年度の決算に基づく所得の金額につき、法人税法第二編第一章第一節第二款から第九款まで（同法第二十三条、第二十六条第一項から第四項まで、第二十八条、第三十八条から第四十一条まで、第五十五条第三項、第五十七条、第五十八条、第五十九条及び第六十一条の十一から第六十一条の十三までを除く。）及び第十一款の規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第五十七条の十、第六十一条の四、第六十五条の七から第六十五条の九まで（法第六十五条の七第一項の表の第十九号に係る部分に限る。）、第六十六条の四第三項、第六十七条の十二及び第六十七条の十三の規定（以下この号において「本邦法令の規定」という。）の例に準じて計算した場合に算出される所得の金額又は欠損の金額（当該特定外国子会社等に係る法第六十八条の九十第一項各号に掲げる連結法人（当該連結法人との間に連結完全支配関係がある他の連結法人を含む。）又は法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十八条の八十八第一項又は第六十六条の四第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本邦法令の規定の例に準じて計算した場合に算出される所得の金額又は欠損の金額） - 日本法令外国語訳データベースシステム

(2) Notwithstanding the provisions of the preceding paragraph, a resident listed in the items of Article 40-4(1) of the Act may deem that the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning corporate income taxes in the state of the head office of a specified foreign subsidiary company, etc. (meaning taxes to be imposed based on the amount of the company's income in the state of the head office or in a state or territory other than the state of the head office or by local entities in such state or territory including the state of the head office (including taxes listed in the items of Article 141(2) of the Order for Enforcement of the Corporation Tax Act to be imposed in such state or territory or by local entities of such state or territory) and taxes equivalent to incidental taxes to be imposed incidentally as prescribed in Article 2(xlv) of the Corporation Tax Act (excluding interest tax) and other taxes similar to the tax equivalent to the said incidental taxes; hereinafter the same shall apply in this Section) (where there are two or more laws and regulations concerning the said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), with regard to the income of the said specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction between the said specified foreign subsidiary company, etc. and a domestic corporation listed in the items of Article 66-6(1) of the Act that relates to the said specified foreign subsidiary company, etc., the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in those provisions), and the sum of the amounts listed in Article 39-15(2)(i) to (xiii) pertaining to the said calculated amount of income and then deducting therefrom the sum of the amounts listed in item (xiv) to item (xvi) of the said paragraph pertaining to the said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, the said amount shall be the remaining amount after deducting the sum of the said amount of loss and the amounts listed in item (xiv) to item (xvi) of the said paragraph pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) of the said paragraph pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 40-4(2)(ii) of the Act. 例文帳に追加

２　法第四十条の四第一項各号に掲げる居住者は、前項の規定にかかわらず、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、当該特定外国子会社等の本店所在地国の法人所得税（本店所在地国若しくは本店所在地国以外の国若しくは地域又はこれらの国若しくは地域の地方公共団体により法人の所得を課税標準として課される税（これらの国若しくは地域又はこれらの国若しくは地域の地方公共団体により課される法人税法施行令第百四十一条第二項各号に掲げる税を含む。）及びこれに附帯して課される法人税法第二条第四十五号に規定する附帯税（利子税を除く。）に相当する税その他当該附帯税に相当する税に類する税をいう。以下この節において同じ。）に関する法令（当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額（当該特定外国子会社等と当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額）に当該所得の金額に係る第三十九条の十五第二項第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る同項第十四号から第十六号までに掲げる金額の合計額を控除した残額（本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る同項第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る同項第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額）をもつて法第四十条の四第二項第二号に規定する政令で定める基準により計算した金額とすることができる。 - 日本法令外国語訳データベースシステム

(2) Notwithstanding the provisions of the preceding paragraph, a consolidated corporation listed in the items of Article 68-90(1) of the Act may deem that the amount obtained by adding the amount of income calculated, with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, pursuant to the provisions of the laws and regulations concerning corporate income taxes of the state of the head office of the said specified foreign subsidiary company, etc. (where there are two or more laws and regulations concerning the said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), (where the provisions of Article 68-88(1) or Article 66-4(1) of the Act are applied to a transaction between the said specified foreign subsidiary company, etc. and the said consolidated corporation (including other consolidated corporations which have the consolidated full controlling interest with the said consolidated corporation) or domestic corporation listed in the items of Article 66-6(1) of the Act, the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in the said paragraph), and the sum of the amount listed in item (i) to item (xiii) pertaining to the said calculated amount of income and then deducting therefrom the amount listed in item (xiv) to item (xvi) pertaining to the said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, the said amount shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (xiv) to item (xvi) pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 68-90(2)(ii) of the Act; provided, however, that this shall apply only when the said other consolidated corporations are not subject to the provisions of the preceding paragraph with regard to the said calculated amount pertaining to the said specified foreign subsidiary company, etc.: 例文帳に追加

２　法第六十八条の九十第一項各号に掲げる連結法人は、前項の規定にかかわらず、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、当該特定外国子会社等の本店所在地国の法人所得税に関する法令（当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額（当該特定外国子会社等と当該連結法人（当該連結法人との間に連結完全支配関係がある他の連結法人を含む。）又は法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十八条の八十八第一項又は第六十六条の四第一項の規定の適用がある場合には、当該取引が同項に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額）に当該所得の金額に係る第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る第十四号から第十六号までに掲げる金額の合計額を控除した残額（本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額）をもつて法第六十八条の九十第二項第二号に規定する政令で定める基準により計算した金額とすることができる。ただし、当該他の連結法人が当該特定外国子会社等に係る当該計算した金額につき前項の規定の適用を受けない場合に限る。 - 日本法令外国語訳データベースシステム