| 意味 | 例文 |
Base amountの部分一致の例文一覧と使い方
該当件数 : 1925件
(iii) Whether there is a control environment in place in which the status of the assets (amount of necessary stabilization funds procured in light of the makeup, characteristics and distribution of assets) of the entire group, including overseas bases, the status of funds currently procured (the makeup, characteristics and distribution of funding sources), and the ability to raise additional funds (including the status of security against asset holdings and the potential for them to be accepted by a central bank or so forth as security) can be properly identified for each base and for each currency. 例文帳に追加
③ 海外拠点を含むグループ全体の資産の状況(資産の構成・特徴・分散の状況を踏まえ必要な安定資金の調達額)、現時点の資金調達の状況(調達源の構成・特徴・分散の状況)及び追加的な資金調達能力(保有資産に対する担保の状況や中央銀行等に担保として受け入れられる可能性を含む。)について、拠点及び通貨毎に、適切に把握できる態勢となっているか。 - 金融庁
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
Article 173 (1) Where a nonresident prescribed in Article 169 (Tax Base) is subject to the provisions of Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations), with respect to the retirement allowance, etc. prescribed in Article 171 (Taxation on Retirement Income at the Taxpayer' Option) to be received thereby, and opts for taxation under the said Article with respect to the said retirement allowance, etc., the nonresident may, in order to receive a refund of income tax pertaining to the said retirement allowance, etc., file a return form to the district director on or after January 1 of the year following the relevant year (in the case where the total amount of the retirement allowance, etc. prescribed in Article 171 has been determined before that date, the day on which the total amount has been determined), stating the following matters: 例文帳に追加
第百七十三条 第百六十九条(課税標準)に規定する非居住者がその支払を受ける第百七十一条(退職所得についての選択課税)に規定する退職手当等につき次編第五章(非居住者又は法人の所得に係る源泉徴収)の規定の適用を受ける場合において、当該退職手当等につき同条の選択をするときは、その者は、当該退職手当等に係る所得税の還付を受けるため、その年の翌年一月一日(同日前に同条に規定する退職手当等の総額が確定した場合には、その確定した日)以後に、税務署長に対し、次に掲げる事項を記載した申告書を提出することができる。 - 日本法令外国語訳データベースシステム
In the electrophotographic photoreceptor having at least a photoconductive layer comprising a silicon-base amorphous material and an amorphous material-containing layer region stacked on the photoconductive layer on a conductive substrate, in the layer region stacked on the photoconductive layer, the content of carbon atoms to the total amount of constituent atoms has at least two maximum values or maximum regions in the thickness direction of the amorphous material-containing layer region.例文帳に追加
導電性基体上に、少なくともシリコン原子を母材とする非晶質材料で構成される光導電層と、前記光導電層の上に積層した非晶質材料を含む層領域を有する電子写真感光体において、前記光導電層の上に積層した層領域において、構成原子の総量に対する炭素原子の含有率が、非晶質材料を含む層領域の厚さ方向で極大値または極大領域を少なくとも2つ持つことを特徴とする電子写真感光体。 - 特許庁
(3) When a judge informs the suspect of the fact that the suspect may request that defense counsel be appointed for him/her in accordance with the provisions of the preceding paragraph, he/she shall also enlighten the suspect of the fact that the suspect must submit a report of financial resources when requesting that defense counsel be appointed; or if the suspect's resources are equal to or are above the base amount, the suspect must have first requested a bar association (the bar association to which the request of paragraph (1) of Article 31-2 in accordance with the provisions of paragraph (2) of Article 37-3 is to be made) to appoint defense counsel. 例文帳に追加
3 前項の規定により弁護人の選任を請求することができる旨を告げるに当たつては、弁護人の選任を請求するには資力申告書を提出しなければならない旨及びその資力が基準額以上であるときは、あらかじめ、弁護士会(第三十七条の三第二項の規定により第三十一条の二第一項の申出をすべき弁護士会をいう。)に弁護人の選任の申出をしていなければならない旨を教示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
(iv) The domestic source income listed in each item of Article 214(1) of the Act for which the nonresident seeks the application of the provision of Article 214(1) of the Act is included in the scope of income on which income tax in the case of comprehensive income taxation prescribed in Article 165 (Calculation of Tax Base, Tax Amount, etc. in the case of Comprehensive Income Taxation) of the Act shall be imposed pursuant to the provisions of the Act and other laws and regulations concerning income tax (including a convention for the avoidance of double taxation with respect to taxes on income Japan has concluded). 例文帳に追加
四 法第二百十四条第一項の規定の適用を受けようとする同条第一項各号に掲げる国内源泉所得が、法その他所得税に関する法令(日本国が締結した所得に対する租税に関する二重課税防止のための条約を含む。)の規定により法第百六十五条(総合課税に係る所得税の課税標準、税額等の計算)に規定する総合課税に係る所得税を課される所得のうちに含まれるものであること。 - 日本法令外国語訳データベースシステム
Article 222-13 In cases where a suspect whose financial resources (meaning the financial resources prescribed in Article 36-2 of the Code; the same shall apply in Article 280-3, paragraph (1)) are equal to or greater than the base amount (meaning the base amount prescribed in Article 36-3, paragraph (1) of the Code; the same shall apply in Article 280-3, paragraph (1)) files a request as set forth in Article 350-3, paragraph (1) of the Code, the bar association to which requests as set forth in Article 31-2, paragraph (1) of the Code are to be filed pursuant to the provisions of Article 37-3, paragraph (2) of the Code as applied mutatis mutandis pursuant to Article 350-3, paragraph (2) of the Code shall be a bar association within the jurisdictional district of the district court with jurisdiction over the location of the public prosecutor's office to which the public prosecutor who is making a confirmation as set forth in Article 350-2, paragraph (3) of the Code is assigned, and the district court to which said bar association is to give notice pursuant to the provisions of Article 37-3, paragraph (3) of the Code as applied mutatis mutandis pursuant to Article 350-3, paragraph (2) of the Code shall be the district court with jurisdiction over the location of said public prosecutor's office. 例文帳に追加
第二百二十二条の十三 その資力(法第三十六条の二に規定する資力をいう。第二百八十条の三第一項において同じ。)が基準額(法第三十六条の三第一項に規定する基準額をいう。第二百八十条の三第一項において同じ。)以上である被疑者が法第三百五十条の三第一項の請求をする場合においては、同条第二項において準用する法第三十七条の三第二項の規定により法第三十一条の二第一項の申出をすべき弁護士会は法第三百五十条の二第三項の確認を求めた検察官が所属する検察庁の所在地を管轄する地方裁判所の管轄区域内に在る弁護士会とし、当該弁護士会が法第三百五十条の三第二項において準用する法第三十七条の三第三項の規定により通知をすべき地方裁判所は当該検察庁の所在地を管轄する地方裁判所とする。 - 日本法令外国語訳データベースシステム
(2) The court shall, when notifying the accused that he/she may appoint counsel pursuant to the preceding paragraph, inform the accused that he/she must submit a report of financial resources, or if the resources of the accused are equal to or exceed the base amount, the accused must have first appointed defense counsel from a bar association (the bar association to which the request under paragraph (1) of Article 31-2 in accordance with paragraph (1) of Article 36-3 paragraph (1) is to be made) except in cases where an attorney is required under this Code. 例文帳に追加
2 裁判所は、この法律により弁護人を要する場合を除いて、前項の規定により弁護人の選任を請求することができる旨を知らせるに当たっては、弁護人の選任を請求するには資力申告書を提出しなければならない旨及びその資力が基準額以上であるときは、あらかじめ、弁護士会(第三十六条の三第一項の規定により第三一条の二第一項の申出をすべき弁護士会をいう。)に弁護人の選任をしていなければならない旨を教示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
(i) A reassessment or determination, etc. of a national tax pertaining to a person who has received a decision of the National Tax Tribunal, a determination of the taxation agency or a judgment of a court of justice (hereinafter referred to as a "decision, etc." in this item) on an appeal of dissatisfaction or litigation regarding a reassessment or determination, etc. of a national tax for which the tax base, etc. or tax amount is to be changed upon the change to the original disposition by such decision, etc. or upon the reassessment based on a request for reassessment (limited to such national tax falling under the tax item which applies to the national tax to which said decision, etc. or said reassessment pertains): six months from the day on which said decision, etc. or said reassessment was made 例文帳に追加
一 更正決定等に係る不服申立て若しくは訴えについての裁決、決定若しくは判決(以下この号において「裁決等」という。)による原処分の異動又は更正の請求に基づく更正に伴つて課税標準等又は税額等に異動を生ずべき国税(当該裁決等又は更正に係る国税の属する税目に属するものに限る。)で当該裁決等又は更正を受けた者に係るものについての更正決定等 当該裁決等又は更正があつた日から六月間 - 日本法令外国語訳データベースシステム
(2) In addition to what is provided for in the preceding paragraph, a Money Lender shall, when he/she has concluded a Basic Contract for a Revolving Credit Loan with an Individual Customer, use the Credit Information on the Individual Customer held by a Designated Credit Bureau and investigate whether or not the Basic Contract for the Revolving Credit Loan falls under a Basic Contract for a Revolving Credit Loan Exceeding the Base Amount for each period specified by a Cabinet Office Ordinance; provided, however, that, this shall not apply to cases where the outstanding balance of the Revolving Credit Loan pertaining to the Basic Contract for the Revolving Credit Loan is low or other cases specified by a Cabinet Office Ordinance. 例文帳に追加
2 前項に定めるもののほか、貸金業者は、個人顧客と極度方式基本契約を締結している場合には、内閣府令で定める期間ごとに、指定信用情報機関が保有する当該個人顧客に係る信用情報を使用して、当該極度方式基本契約が基準額超過極度方式基本契約に該当するかどうかを調査しなければならない。ただし、当該極度方式基本契約に基づく極度方式貸付けの残高が少額である場合その他の内閣府令で定める場合は、この限りでない。 - 日本法令外国語訳データベースシステム
ii) Where an event listed in Article 40-5(1)(ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act: The amount obtained by multiplying the amount prescribed in the said item by the ratio of the shares, etc. for considering the claims held by the said person of the said specified foreign subsidiary company, etc. prescribed in Article 25-21(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (where the money or any other assets have been delivered to an affiliated foreign company related to the said resident whose tax burden imposed in the state of the head office on the amount of the money that it receives as prescribed in Article 40-5(1)(ii) of the Act is below the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held via the said affiliated foreign company or the said other specified foreign subsidiary company, etc. 例文帳に追加
二 法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合 同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等(当該居住者に係る外国関係会社でその受ける法第四十条の五第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等を除く。)の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム
ii) Where an event listed in Article 66-8(1)(ii) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in the said paragraph: The amount obtained by multiplying the amount specified in the said item by the ratio of the shares, etc. for considering the claims held by the said domestic corporation that are prescribed in Article 39-16(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (in the case where money or any other assets have been delivered to an affiliated foreign company related to the domestic corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 66-8(1)(ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the domestic corporation; excluding the shares, etc. for considering the claims indirectly held via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加
二 法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合 同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時における当該内国法人の有する当該特定外国子会社等の第三十九条の十六第三項第一号に規定する請求権勘案保有株式等(当該内国法人に係る外国関係会社でその受ける法第六十六条の八第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該内国法人に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等を除く。)の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム
ii) Where an event listed in Article 68-92(1)(ii) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in the said paragraph: The amount obtained by multiplying the amount specified in the said item by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation that are prescribed in Article 39-116(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (in the case where money or any other assets have been delivered to an affiliated foreign company related to the consolidated corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 68-92(1)(ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the consolidated corporation; excluding the shares, etc. for considering the claims indirectly held via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加
二 法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合 同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時における当該連結法人の有する当該特定外国子会社等の第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等(当該連結法人に係る外国関係会社でその受ける法第六十八条の九十二第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該連結法人に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等を除く。)の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム
Article 55 (1) Total sum of the total amounts of the Allowance for Preventive Long-Term Care Service and Exceptional Allowance for Preventive Service of Long-Term Care that are paid for Preventive Service of Long-Term Care, and the Allowance for Community-Based Preventive Long-Term Care Service and Exceptional Allowance for Community-Based Preventive Service of Long-Term Care that are paid for Designated Provider of Community-Based Service for Preventive Long-Term Care, as pertaining to a single category of Preventive Service of Long-Term Care, etc., that an In-Home Person Requiring Support receives monthly by category of Preventive Service of Long-Term Care, etc. (which means categories of two or more types as determined by the Minister of Health, Labour, and Welfare, with regard to Preventive Service of Long-Term Care (including equivalent services; the same shall apply hereinafter in this Article) and Community-Based Preventive Service of Long-Term Care (including equivalent services; the same shall apply hereinafter in this Article), after considering the inter-substitution by type; the same shall apply hereinafter in this Article) during the period provided by an Ordinance of the Ministry of Health, Labour, and Welfare, shall not exceed the amount equivalent to 90 percent of the amount calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare based on the base amount of maximum benefit for the payment categories of Preventive Service of Long-Term Care, etc. 例文帳に追加
第五十五条 居宅要支援被保険者が介護予防サービス等区分(介護予防サービス(これに相当するサービスを含む。以下この条において同じ。)及び地域密着型介護予防サービス(これに相当するサービスを含む。以下この条において同じ。)について、その種類ごとの相互の代替性の有無等を勘案して厚生労働大臣が定める二以上の種類からなる区分をいう。以下この条において同じ。)ごとに月を単位として厚生労働省令で定める期間において受けた一の介護予防サービス等区分に係る介護予防サービスにつき支給する介護予防サービス費の額の総額及び特例介護予防サービス費の額の総額並びに地域密着型介護予防サービスにつき支給する地域密着型介護予防サービス費の額の総額及び特例地域密着型介護予防サービス費の額の総額の合計額は、介護予防サービス費等区分支給限度基準額を基礎として、厚生労働省令で定めるところにより算定した額の百分の九十に相当する額を超えることができない。 - 日本法令外国語訳データベースシステム
Article 20 Where a local public entity specified by an Ordinance of the Ministry of Internal Affairs and Communications has, pursuant to the provision of Article 6 of the Local Tax Act (Act No. 226 of 1950), exempted a business operator who has established facilities for a specified business specified by an Ordinance of the Ministry of Internal Affairs and Communications in an agreed cluster zone, in accordance with the approved plan for establishing new business facilities (limited to a business operator who conducts a business in designated cluster industries specified by an Ordinance of the Ministry of Internal Affairs and Communications) from paying real property acquisition tax for acquiring houses to be used for said facilities or the site thereof or fixed asset taxes for houses or structures to be used for said facilities or the site thereof, or has imposed unequal taxation related to such local taxes, and when these measures are found to fall under cases specified by an Ordinance of the Ministry of Internal Affairs and Communications, the base amount of income of said local public entity for each fiscal year under Article 14 of the Local Allocation Tax Act (Act No. 211 of 1950) shall be the amount obtained by deducting the partial amount of income decreases of said local public entity for said each fiscal year (for decreases due to those measures concerning fixed asset tax, limited to decreases for three years after the first fiscal year in which said measures were taken), calculated as specified by an Ordinance of the Ministry of Internal Affairs and Communications, from the original base amount of income under the same Article of said local public entity for each said fiscal year (where those measures are taken on or after the date specified by an Ordinance of the Ministry of Internal Affairs and Communications, for the fiscal year following each said fiscal year in which each of the income decreases occurred), notwithstanding the provision of the same Article. 例文帳に追加
第二十条 地方税法(昭和二十五年法律第二百二十六号)第六条の規定により、総務省令で定める地方公共団体が、承認企業立地計画に従って特定事業のための施設のうち総務省令で定めるものを同意集積区域内に設置した事業者(指定集積業種であって総務省令で定めるものに属する事業を行う者に限る。)について、当該施設の用に供する家屋若しくはその敷地である土地の取得に対する不動産取得税若しくは当該施設の用に供する家屋若しくは構築物若しくはこれらの敷地である土地に対する固定資産税を課さなかった場合又はこれらの地方税に係る不均一の課税をした場合において、これらの措置が総務省令で定める場合に該当するものと認められるときは、地方交付税法(昭和二十五年法律第二百十一号)第十四条の規定による当該地方公共団体の各年度における基準財政収入額は、同条の規定にかかわらず、当該地方公共団体の当該各年度分の減収額(固定資産税に関するこれらの措置による減収額にあっては、これらの措置がされた最初の年度以降三箇年度におけるものに限る。)のうち総務省令で定めるところにより算定した額を同条の規定による当該地方公共団体の当該各年度(これらの措置が総務省令で定める日以後において行われたときは、当該減収額について当該各年度の翌年度)における基準財政収入額となるべき額から控除した額とする。 - 日本法令外国語訳データベースシステム
Shares of the said merging corporation or the said parent corporation (excluding shares of a parent corporation (limited to a foreign corporation) issued for a foreign corporation which is a shareholder, etc. of the merged corporation through a merger carried out by a domestic corporation (excluding the parent corporation's shares managed in a domestic business prescribed in Article 188(7) (Calculation of the Amount of Income Categorized as Domestic Source Income of Foreign Corporations) issued for a foreign corporation listed in items (i) through (iii) of Article 141 (Tax Base of Corporation Tax on Income for Each Business Year in the case of Foreign Corporations) of the Act) issued 例文帳に追加
交付を受けた当該合併法人の株式又は当該親法人の株式(内国法人の行つた合併により被合併法人の株主等である外国法人が交付を受けた親法人(外国法人に限る。)の株式(法第百四十一条第一号から第三号まで(外国法人に係る各事業年度の所得に対する法人税の課税標準)に掲げる外国法人が交付を受けた第百八十八条第七項(外国法人の国内源泉所得に係る所得の金額の計算)に規定する国内事業管理親法人株式を除く。)を除く。) - 日本法令外国語訳データベースシステム
Article 144 The provisions of Article 68 (Credit for Income Tax in the case of Domestic Corporations) shall apply mutatis mutandis in the case where a foreign corporation receives, in each business year, payment of domestic source income listed in each item of Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) for the category of foreign corporation listed in the relevant item, on which income tax shall be imposed pursuant to the provisions of the Income Tax Act (excluding a dividend, etc. listed in Article 161(v) of the said Act (Dividend, etc. Received from Domestic Corporations) and which is specified by a Cabinet Order). In this case, the phrase "amount of income tax" in Article 68(1) shall be deemed to be replaced with "amount of income tax (in the case of income tax collected pursuant to the provision of Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) with respect to the consideration listed in Article 161(ii) of the said Act (Domestic Source Income), the amount equivalent to a salary, remuneration or pension listed in Article 161(viii) of the said Act that shall be deemed, pursuant to the provision of Article 215 of the said Act (Special Provisions for Withholding at Source of Salary, etc. Paid to Nonresidents for Providing Personal Services), to have been collected pursuant to the provision of Article 212(1) of the said Act shall be deducted)"; the phrase "interest and dividend, etc." in Article 68(2) shall be deemed to be replaced with "the relevant domestic source income." 例文帳に追加
第百四十四条 第六十八条(内国法人に係る所得税額の控除)の規定は、外国法人が各事業年度において第百四十一条各号(外国法人に係る法人税の課税標準)に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で所得税法 の規定により所得税を課されるもの(同法第百六十一条第五号 (内国法人から受ける配当等)に掲げる配当等で政令で定めるものを除く。)の支払を受ける場合について準用する。この場合において、第六十八条第一項中「所得税の額」とあるのは「所得税の額(所得税法第百六十一条第二号 (国内源泉所得)に掲げる対価につき同法第二百十二条第一項 (非居住者又は外国法人の所得に係る源泉徴収義務)の規定により徴収された所得税については、その額のうち、同法第二百十五条 (非居住者の人的役務の提供による給与等に係る源泉徴収の特例)の規定により同項 の規定による徴収が行われたものとみなされる同法第百六十一条第八号 に掲げる給与、報酬又は年金に対応する部分の金額を除く。)」と、同条第二項 中「利子及び配当等」とあるのは「当該国内源泉所得」と読み替えるものとする。 - 日本法令外国語訳データベースシステム
(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
Accordingly, a user can choose one from among a case for using a light distribution for reducing a radiation loss from a lamp 8, and a case for reducing the projected amount of the projected base of the lamp fitting 2 from the frame unit 3, according to the application.例文帳に追加
灯具2と、灯具2に取り付けられるアーム部5と、アーム部5の端部が取り付けられる回転軸部24、回転軸部24を中心として灯具2を一方側に回動して、灯具2の底面が突出する突出量αが大きくなるように、灯具2と当接して灯具2の回動を規制する灯具ストッパー部21、及び、回転軸部24を中心として灯具2を他方側に回動して、灯具2の底面が突出する突出量βを、突出量αよりも小さくなるように、アーム部5と当接して灯具2の回動を規制する切欠ストッパー部20を有する枠部3を備えるので、ランプ8の照射ロスを低減させる配光にすること、或いは、枠部3から灯具2の底面が突出する突出量を抑えることを使用用途に応じて選択できる。 - 特許庁
Article 21 Conversion between Japanese currency and foreign currency or between foreign currency and other foreign currency, in the case where the Act (limited to Chapter I, Chapter III, Chapter IV, and Chapter VI-II (excluding Article 55-5 and Article 55-6)), this Cabinet Order, and the provisions of an order based on these shall apply, shall be calculated by using the base exchange rate or the arbitrated exchange rate prescribed in Article 7, paragraph (1) of the Act as on the day of conducting transactions, acts, or payment, etc. for which the amount of the conversion should be calculated under the provisions, except cases where conversion is calculated in a method specified by an Ordinance of the Ministry of Finance or an Ordinance of the Ministry of Economy, Trade, and Industry according to classification specified by an Ordinance of the Ministry of Finance or an Ordinance of the Ministry of Economy, Trade, and Industry. 例文帳に追加
第二十一条 法(第一章、第三章、第四章及び第六章の二(第五十五条の五及び第五十五条の六を除く。)に限る。次条において同じ。)及びこの政令並びにこれらに基づく命令の規定を適用する場合における本邦通貨と外国通貨との間又は異種の外国通貨相互間の換算は、財務省令又は経済産業省令で定める区分に応じ財務省令又は経済産業省令で定める方法による場合を除き、当該規定においてその額について当該換算をすべき取引、行為又は支払等が行われる日における法第七条第一項に規定する基準外国為替相場又は裁定外国為替相場を用いて行うものとする。 - 日本法令外国語訳データベースシステム
The person must also: have regard to the state of development of the prior art base for the design; and if the design application in which the design was disclosed included a statement (a statement of newness and distinctiveness) identifying particular visual features of the design as new and distinctive: have particular regard to those features; and if those features relate to only part of the design - have particular regard to that part of the design, but in the context of the design as a whole; and if only part of the design is substantially similar to another design, have regard to the amount, quality and importance of that part in the context of the design as a whole; and have regard to the freedom of the creator of the design to innovate. 例文帳に追加
その者は,次の事項も行わなければならない。意匠に対する先行技術基準の変化状況を考慮すること,及び意匠が開示された意匠出願が,意匠の特定の視覚的特徴に新規性及び識別性があるとする陳述書(新規性及び識別性の陳述書)を含んでいる場合は,それらの特徴を特に考慮すること,及びそれらの特徴が当該意匠の一部についてのみ関連する場合-当該意匠の当該部分を特に考慮するが,ただし意匠全体としても考慮すること,及び当該意匠の一部のみが別の意匠と実質的に類似している場合は,意匠全体において,当該部分の量,質及び重要性を考慮すること,及び意匠創作者の革新の自由度を考慮すること - 特許庁
(3) When the judicial police officer informs the suspect of the fact that the suspect may appoint defense counsel in accordance with the provision of paragraph (1) for the case provided for in paragraph (1) of Article 37-2, the judicial police officer shall also enlighten the suspect that, in cases where a request for further detention of the suspect is made, the suspect may request the judge to appoint defense counsel when the suspect is unable to appoint defense counsel him/herself because of indigence or other reasons and that when requesting the judge for appointment of defense counsel the suspect must submit a report of financial resources; or if the suspect's resources are equal to or above the base amount, the suspect must have first requested a bar association (the bar association to which the request of paragraph (1) of Article 31-2 in accordance with paragraph (2) of Article 37-3 is to be made) to appoint defense counsel. 例文帳に追加
3 司法警察員は、第三十七条の二第一項に規定する事件について第一項の規定により弁護人を選任することができる旨を告げるに当たつては、被疑者に対し、引き続き勾留を請求された場合において貧困その他の事由により自ら弁護人を選任することができないときは裁判官に対して弁護人の選任を請求することができる旨並びに裁判官に対して弁護人の選任を請求するには資力申告書を提出しなければならない旨及びその資力が基準額以上であるときは、あらかじめ、弁護士会(第三十七条の三第二項の規定により第三十一条の二第一項の申出をすべき弁護士会をいう。)に弁護人の選任の申出をしていなければならない旨を教示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
(2) When the public prosecutor informs the suspect of the fact that the suspect may appoint defense counsel in accordance with the provision of the preceding paragraph for the case provided for in paragraph (1) of Article 37-2, he/she shall also enlighten the suspect that, in cases where a request for further detention of the suspect is made, the suspect may request the judge to appoint defense counsel when the suspect is unable to appoint defense counsel him/herself because of indigence or other reasons and that when requesting the judge for appointment of defense counsel the suspect must submit a report of financial resources; or if the suspect's resources are equal to or above the base amount, the suspect must have first requested a bar association (the bar association to which the request of paragraph (1) of Article 31-2 in accordance with paragraph (2) of Article 37-3 is to be made) to appoint defense counsel. 例文帳に追加
2 検察官は、第三十七条の二第一項に規定する事件について前項の規定により弁護人を選任することができる旨を告げるに当たつては、被疑者に対し、引き続き勾留を請求された場合において貧困その他の事由により自ら弁護人を選任することができないときは裁判官に対して弁護人の選任を請求することができる旨並びに裁判官に対して弁護人の選任を請求するには資力申告書を提出しなければならない旨及びその資力が基準額以上であるときは、あらかじめ、弁護士会(第三十七条の三第二項の規定により第三十一条の二第一項の申出をすべき弁護士会をいう。)に弁護人の選任の申出をしていなければならない旨を教示しなければならない。 - 日本法令外国語訳データベースシステム
Article 280-3 (1) When a suspect for whom a detention warrant is deemed to have been issued pursuant to the provisions of Article 45, item (vii) of the Juvenile Act whose financial resources are equal to or above the base amount files a request as set forth in Article 37-2, paragraph (1) of the Code, the bar association to which the request set forth in Article 31-2, paragraph (1) of the Code is to be filed pursuant to the provisions of Article 37-3, paragraph (2) of the Code shall be a bar association within the jurisdictional district of the district court which has jurisdiction over the location of the family court which issued the order set forth in Article 19, paragraph (2) of the Juvenile Act or Article 20 of said Act, and the district court to which said bar association is to give a notice pursuant to the provisions of Article 37-3, paragraph (3) of the Code shall be the district court which has jurisdiction over the location of said family court. 例文帳に追加
第二百八十条の三 少年法第四十五条第七号の規定により勾留状が発せられているものとみなされた被疑者でその資力が基準額以上であるものが法第三十七条の二第一項の請求をする場合においては、法第三十七条の三第二項の規定により法第三十一条の二第一項の申出をすべき弁護士会は少年法第十九条第二項又は第二十条の決定をした家庭裁判所の所在地を管轄する地方裁判所の管轄区域内に在る弁護士会とし、当該弁護士会が法第三十七条の三第三項の規定により通知をすべき地方裁判所は当該家庭裁判所の所在地を管轄する地方裁判所とする。 - 日本法令外国語訳データベースシステム
Article 19 (1) A person who has filed a tax return form (including his/her heir(s) or any other person who has succeeded in whole to the rights and obligations included in the property of such person who has filed a tax return form (in the case of a corporation split, limited to the corporation that has succeeded to the liability of the split corporation to pay national taxes pursuant to the provisions of Article 7-2, paragraph (4) (Succession to Liability to Pay National Taxes Pertaining to Trust)); hereinafter the same shall apply in Article 23, paragraph (1) and paragraph (2) (Request for Reassessment)) may, if the person falls under any of the following items, file with the district director of the tax office another tax return form to amend the tax base, etc. (meaning the matters listed in Article 2, item (vi) (a) to (c) (Definitions); the same shall apply hereinafter) or the tax amount, etc. (meaning the matters listed in (d) to (f) of said item; the same shall apply hereinafter) stated in the initial return, until a reassessment is made of the initial return under the provisions of Article 24 (Reassessment): 例文帳に追加
第十九条 納税申告書を提出した者(その相続人その他当該提出した者の財産に属する権利義務を包括して承継した者(法人が分割をした場合にあつては、第七条の二第四項(信託に係る国税の納付義務の承継)の規定により当該分割をした法人の国税を納める義務を承継した法人に限る。)を含む。以下第二十三条第一項及び第二項(更正の請求)において同じ。)は、次の各号のいずれかに該当する場合には、その申告について第二十四条(更正)の規定による更正があるまでは、その申告に係る課税標準等(第二条第六号イからハまで(定義)に掲げる事項をいう。以下同じ。)又は税額等(同号ニからヘまでに掲げる事項をいう。以下同じ。)を修正する納税申告書を税務署長に提出することができる。 - 日本法令外国語訳データベースシステム
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