「Calculation Basis」に関連した英語例文の一覧と使い方(35ページ目) - Weblio英語例文検索

Problem/cause expression relevance calculation means 85 calculates relevance between extracted problem expressions and cause expressions on the basis of the likelihood score of each causal word pair candidate included in the set of the problem expressions and the cause expressions, the feature degree of the problem word of the causal word pair candidate in the problem expressions, and the feature degree of the cause word of the causal word pair candidate in the cause expressions.例文帳に追加

問題・原因表現関連度計算手段８５は、抽出された問題表現と原因表現との関連度を、その問題表現と原因表現の組に含まれる各因果単語対候補の尤度スコア、その問題表現における因果単語対候補の問題単語の特徴度、および、その原因表現における因果単語対候補の原因単語の特徴度に基づいて計算する。 - 特許庁

The detection system for workpiece holding position is equipped with: a fluid nozzle 12 disposed abutting to or close to an outer wall WS of the workpiece W held at the set position; a sensor detecting the flow rate flowing out from the fluid nozzle 12; and a calculation unit determining whether the workpiece W is positioned in the set position on the basis of the flow rate detected by the sensor.例文帳に追加

本発明に係るワーク保持位置検出システムは、設定位置に保持されたワークＷの外壁ＷＳに当接又は近接する位置に配置された流体吹き出し口１２と、流体吹き出し口１２から流出する流量を検出するセンサと、このセンサで検出された流量に基づいて、ワークＷが設定位置に位置しているか否かを判断する演算ユニットと、を備えている。 - 特許庁

These integrated document sorting devices 102 receive a sorting result to a sorting request for sorted documents transmitted to a plurality of document sorting devices 101 on a network 104, respectively calculate reliability corresponding to each of the document sorting devices 101 by reliability calculation processing, evaluates the sorted results on the basis of the reliability by sorted result evaluation processing and selects the most suitable one.例文帳に追加

本統合文書分類装置１０２は、ネットワーク１０４上の複数の文書分類装置１０１に対して送信した分類文書の分類要求に対する分類結果を受信し、信頼度算出処理により各文書分類装置１０１に対応する信頼度をそれぞれ算出し、分類結果評価処理により当該信頼度に基づいて分類結果を評価して最も適切なものを選定する。 - 特許庁

(5) If, under a basic contract concluded for the purpose of performing transactions set forth in paragraph (1) continuously by the parties to the transactions, there is an agreement to the effect that claims and liabilities for damages prescribed in paragraph (2) arising from all contracts for transactions prescribed in paragraph (1) enforced under the basic contract shall be settled on a netted basis, such an agreement shall prevail with regard to the calculation of the claimable amount of damages. 例文帳に追加

５　第一項の取引を継続して行うためにその当事者間で締結された基本契約において、その基本契約に基づいて行われるすべての同項の取引に係る契約につき生ずる第二項に規定する損害賠償の債権又は債務を差引計算して決済する旨の定めをしたときは、請求することができる損害賠償の額の算定については、その定めに従う。 - 日本法令外国語訳データベースシステム

19. In relation to audit procedures for retirement benefit allowance, which the audit client calculated by using package software, the audit team failed to perform those procedures to ascertain the reliability of the software and perform a substantive test, such as vouching or calculation verification on a sample basis, in order to check the accuracy of the year-end allowance balance. 例文帳に追加

・ 被監査会社が市販のパッケージソフトウェアを利用して算定した退職給付債務について、当該パッケージソフトウェアの信頼性を検証するための手続を実施していないほか、期末の退職給付債務額について、退職給付の個人別データのサンプル抽出による関連証憑資料との照合や計算チェック等の退職給付債務計算の正確性を検証する手続を実施していない。 - 金融庁

It does this by first assuming the debt from each party to the transaction and centrally offsetting (netting) the amounts to be paid and received, and then, on a daily basis, recalculating how much risk should be borne by the parties to the transaction in accordance with market trends (mark to market), and if it is a domestic CCP, demands collateral from the party concerned based on this calculation the following day. 例文帳に追加

（注）清算機関は、各取引当事者から債務を引受け、集中的に支払・受払額を相殺（ネッティング）した上で、日々、取引当事者が、市場動向に応じて、どの程度の危険負担を行うべきかを算定（値洗い）し、国内であれば、翌日にはこの算定に応じた担保を当事者から徴求することにより、取引当事者間の債権債務の決済リスクを極小化するよう対応している。 - 金融庁

In this clock compensation circuit for the synchronous bus in an information processor having a bus arbiter device 20 connected to the plurality of IO controllers 30, 40, the bus arbiter device 20 has a delay calculation circuit 110 calculating a delay value for compensating a clock, and delay addition circuits 150, 160 adding a delay to the clock distributed to each the input/output controller on the basis of the calculated delay value.例文帳に追加

複数のＩＯ制御装置３０、４０に接続されるバスアービタ装置２０を備えた情報処理装置における同期バスのクロック補整回路において、バスアービタ装置２０が、クロックを補整するためのディレイ値を算出するディレイ算出回路１１０と、算出したディレイ値に基づいて各入出力制御装置に分配するクロックにディレイを付加するディレイ付加回路１５０、１６０とを備える。 - 特許庁

An attitude change plan command generator 4 calculates a maximum torque value necessary for the next attitude change on the basis of an attitude change request time, a target attitude angle and an attitude rotary shaft vector transmitted as an attitude angle decision signal 18, an attitude angular velocity decision signal 19 and telemetry data 33 from a ground station 32, and outputs the calculation result as an attitude change command signal 20.例文帳に追加

姿勢変更計画指令生成器４が、姿勢角決定信号１８及び姿勢角速度決定信号１９並びに地上局３２からテレメトリデータ３３として送信されてくる姿勢回転軸ベクトル、目標姿勢角及び姿勢変更要求時間に基づいて、次の姿勢変更で必要とされる最大トルク値を算出し、その結果を姿勢変更指令信号２０として出力する。 - 特許庁

The image processing apparatus and the image processing method execute operating procedures for detecting feature data for determining correction processing contents, that is, production of a sampling image for implementing sampling, and the sampling, detection of the feature data on the basis of a result of the sampling, and calculation of statistics, by using only one of the hardware decompression processing method and the software decompression processing method, at all times.例文帳に追加

本発明に係る画像処理装置及び画像処理方法は、補正処理内容を決定する特徴データの検出のための動作手順、即ち、サンプリングを行うためのサンプリング画像の作成及びサンプリング並びにそのサンプリング結果に基づく特徴データの検出及び統計値計算については、常に、ハードウェアによる解凍処理手法又はソフトウェアによる解凍処理手法のいずれか一方のみを用いて実行するものである。 - 特許庁

The gait monitoring server SV calculates gait information in a gait calculation part 21 on the basis of the transferred acceleration information and integrates the calculated gait information and the transferred position information which have the same time information by an information integration part 22 and transfers display information generated by the integration processing to each of display terminal DT1 to DTm to display the display information.例文帳に追加

そして、歩容モニタリングサーバＳＶにおいて、上記転送された加速度情報をもとに歩容算出部２１で歩容情報を算出し、情報統合部２２により上記算出された歩容情報と上記転送された位置情報とをその時刻情報が一致するもの同士で統合し、この統合処理により生成された表示情報を表示端末ＤＴ１〜ＤＴｍへ転送して表示するようにしたものである。 - 特許庁

The psychological condition measuring apparatus comprises a means for acquiring image information of a subject, a psychological condition classification means for classifying the psychological condition of the subject, a means for acquiring physiological information of the subject, and a psychological condition level calculation means for calculating the level of the psychological condition of the subject on the basis of the physiological information and the classification result of the psychological condition.例文帳に追加

被験者の画像情報を取得する手段と、前記画像情報を用いて、前記被験者の心理状態を分類する心理状態分類手段と、前記被験者の生理的情報を取得する手段と、前記生理的情報と、前記心理状態分類結果とに基づいて、前記被験者の心理状態のレベルを算出する心理状態レベル算出手段とを有することを特徴とする心理状態計測装置。 - 特許庁

(iii) Pay or remuneration listed in Article 161(viii) (a) or (c) of the Act to be paid to a nonresident prescribed in Article 169 (Tax Base of Income Tax in the case of Separate Taxation) of the Act, which was the basis of the calculation of the amount of income tax already paid by the nonresident pursuant to the provision of Article 172 (Tax Payment by Self-Assessment Without Withholding at Source for Pay, etc.) of the Act by the time of payment of such pay or remuneration 例文帳に追加

三　法第百六十九条（分離課税に係る所得税の課税標準）に規定する非居住者に対し支払われる法第百六十一条第八号イ又はハに掲げる給与又は報酬で、その者が法第百七十二条（給与等につき源泉徴収を受けない場合の申告納税等）の規定によりその支払の時までに既に納付した所得税の額の計算の基礎とされたもの - 日本法令外国語訳データベースシステム

To provide a vehicle collision prediction apparatus configured to perform simple collision determination on the basis of a current motion state of an object before detailed collision prediction calculation, and to identify an obstacle that is less likely to collide without performing collision prediction on the obstacle, thereby reducing computational complexity, while deciding the time and interval for the prediction by use of a collision timing calculated by the simple collision determination.例文帳に追加

詳細な衝突予測計算の前に現在の物体の運動状態から簡易的な衝突判定を行った後、衝突する可能性の低い障害物を特定し、当該障害物に対して衝突予測を実施しないことで計算量の低減を行うことができ、当該簡易的な衝突判定により算出した衝突タイミングを利用して予測時間と予測間隔を決定することができる車両用衝突予測装置を提供することを課題とする。 - 特許庁

(6) The provisions of paragraphs 3 to 5 inclusive of the preceding Article shall apply mutatis mutandis to the payment order. In this case, the term "The expected content of the cease and desist order" in item 1 of paragraph 5 of Article 49 shall be deemed to be replaced with "Amount of the surcharge intended to be ordered to be paid" and the term "The facts found by the Fair Trade Commission, and the application of laws and regulations thereto " in item 2 of paragraph 5 of Article 49 shall be deemed to be replaced with "The basis of calculation of the surcharge and the violation pertaining to such surcharge". 例文帳に追加

６　前条第三項から第五項までの規定は、納付命令について準用する。この場合において、同項第一号中「予定される排除措置命令の内容」とあるのは「納付を命じようとする課徴金の額」と、同項第二号中「公正取引委員会の認定した事実及びこれに対する法令の適用」とあるのは「課徴金の計算の基礎及びその課徴金に係る違反行為」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 117 (1) Where, with regard to a final and binding judgment ordering compensation by periodic payments for the damage that arose prior to the conclusion of oral argument, any significant change has occurred to the severity of residual disability, wage standards or any other circumstances that were used as the basis for calculation of the amount of damages, an action to seek a modification of the judgment may be filed; provided, however, that this shall apply only to the part of the judgment which pertains to the periodic payments that will become due after the date of filing of the action. 例文帳に追加

第百十七条　口頭弁論終結前に生じた損害につき定期金による賠償を命じた確定判決について、口頭弁論終結後に、後遺障害の程度、賃金水準その他の損害額の算定の基礎となった事情に著しい変更が生じた場合には、その判決の変更を求める訴えを提起することができる。ただし、その訴えの提起の日以後に支払期限が到来する定期金に係る部分に限る。 - 日本法令外国語訳データベースシステム

Chapter 1 showed that the SME worker surplus and insufficiency DI (“surplus” – “insufficient”) turned to a surplus in the period from October to December 2008, and that in the period from January to March 2009 this sense of surplus showed further increases (Fig. 1-2-11). However, when looking at changes in the ratio of enterprises that responded “surplus” and those that responded “insufficient,” the basis for the calculation of the worker surplus and insufficiency DI, it becomes apparent that while the ratio reporting “insufficient” is currently decreasing, it still remains at around 7% (Fig. 3-1-4).例文帳に追加

第１章において、中小企業の従業員過不足DI（「過剰」－「不足」）が2008年10-12月期に過剰超に転じ、2009年1-3月期には過剰感が更に高まったことを示したが（第1-2-11図）、この従業員過不足DIを算出する元となっている、「過剰」と回答した企業と「不足」と回答した企業の割合の推移を見ると、「不足」とする企業の割合が足下で低下しているものの、依然として約7％存在していることが分かる（第3-1-4図）。 - 経済産業省

Article 50 (1) An order issued pursuant to the provisions of paragraph 1 of Article 7-2 (including the cases where it is applied mutatis mutandis pursuant to paragraph 2 of Article 7-2 or Article 8-3 after deemed replacement) (hereinafter referred to as a "payment order") shall be rendered in writing, and the written payment order for surcharge shall state the amount of the surcharge to be paid, the basis of calculation of such amount, the violation pertaining to such surcharge, and the deadline for payment, and the chairman and the commissioners who attended the meeting pursuant to the provisions of paragraph 1 of Article 69 shall affix their names and seals thereto. 例文帳に追加

第五十条　第七条の二第一項（同条第二項及び第八条の三において読み替えて準用する場合を含む。）の規定による命令（以下「納付命令」という。）は、文書によつてこれを行い、課徴金納付命令書には、納付すべき課徴金の額及びその計算の基礎、課徴金に係る違反行為並びに納期限を記載し、委員長及び第六十九条第一項の規定による合議に出席した委員がこれに記名押印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 68 The detailed statement specified by Ordinance of the Ministry of Finance prescribed in Article 120, paragraph (3), item (iii) (Documents to Be Attached to Final Return Forms) of the Act applied mutatis mutandis by replacing the terms pursuant to Article 166 (Mutatis Mutandis Application to Nonresidents) of the Act shall be a detailed statement, in which, in the case where the amount of revenue and expenses, or the amount of loss related to a business conducted both in and outside Japan by a nonresident prescribed in said item is allocated as the amount to be included in the amount of gross revenue and the amount of necessary expenses, in the calculation of the amount of real estate income, business income, timber income or miscellaneous income related to income from domestic sources prescribed in Article 165 (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the Case of Comprehensive Taxation) of the Act for the year related to a return form prescribed in said paragraph, said amount of revenue and expenses, or the amount of loss, the basis of the calculation concerning the allocation, and any other matters for reference are entered. 例文帳に追加

第六十八条　法第百六十六条（非居住者に対する準用）において読み替えて準用する法第百二十条第三項第三号（確定申告書への添附書類）に規定する財務省令で定める明細書は、同号に規定する非居住者のその国内及び国外の双方にわたつて行なう事業に係る収入金額又は費用若しくは損失の額を、同項に規定する申告書に係る年分の法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）に規定する国内源泉所得に係る不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上総収入金額又は必要経費の額に算入すべき金額として配分している場合における当該収入金額又は費用若しくは損失の額及びその配分に関する計算の基礎その他参考となるべき事項を記載した明細書とする。 - 日本法令外国語訳データベースシステム

(5) After the Patent Office has made a decision pursuant to subsection 23(4) or (5) of this Act, the applicant may correct and amend the patent application once within two months as of the date of the decision and shall pay a state fee therefor. The state fee shall not be paid if obvious spelling and calculation mistakes are corrected. The Patent Office has the right to make a new decision on the basis of the corrections and amendments submitted. (27.10.1999 entered into force 01.01.2000 - RT I 1999, 84, 764; 10.03.2004 entered into force 01.05.2004 - RT I 2004, 20, 141) 例文帳に追加

(5) 特許庁が第23条(4)又は(5)により決定を行った後，出願人は，当該決定の日から2月以内に1回に限り，その特許出願の訂正及び補正をすることができ，その場合は，国の手数料を納付しなければならない。明白な誤記及び計算の誤りを訂正するときは，国の手数料の納付を必要としない。特許庁は，提出された訂正及び補正を基にして，新たな決定を行うことができる。 (1999年10月27日。2000年1月1日施行－RT I 1999, 84, 764; 2004年3月10日。2004年5月1日施行－RT I 2004, 20, 141) - 特許庁

Article 49 (1) An administrative agency may, when it finds it necessary in relation to insurance benefits, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare, order the doctor or other person who took charge of the medical examination of a person who receives or seeks to receive insurance benefits (including the person who is the basis of calculation of the amount of a compensation pension for surviving family or pension for surviving family), to submit a report or medical records, books and documents or other articles in relation to the matters concerning the medical examination, or may have its officials inspect these articles. 例文帳に追加

第四十九条　行政庁は、保険給付に関して必要があると認めるときは、厚生労働省令で定めるところによつて、保険給付を受け、又は受けようとする者（遺族補償年金又は遺族年金の額の算定の基礎となる者を含む。）の診療を担当した医師その他の者に対して、その行つた診療に関する事項について、報告若しくは診療録、帳簿書類その他の物件の提示を命じ、又は当該職員に、これらの物件を検査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

(3) Where the interest on a refund prescribed in Article 58(1) of the Act on General Rules for National Taxes is to be calculated with regard to a refund under the provisions of paragraph (1), the period set forth in Article 58(1) of the said Act to be used as the basis for the calculation shall be the period from the day on which one month has elapsed from the next day of submitting the documents set forth in the preceding paragraph up to the day on which the payment for the refund is determined or the day on which an appropriation is made for the refund (where there has been any day suitable for an appropriation before such day, up to the day which proved to be suitable). 例文帳に追加

３　第一項の規定による還付金について国税通則法第五十八条第一項に規定する還付加算金を計算する場合には、その計算の基礎となる同項の期間は、前項の書面が提出された日の翌日以後一月を経過した日からその還付のための支払決定をする日又はその還付金につき充当する日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。 - 日本法令外国語訳データベースシステム

When testing dried mushrooms, dried vegetables, dried seaweeds, and dried fish and shellfish specified in the Notification, from the standpoint of reflecting the actually consumed state of food in the testing, in principle, the samples are ground, and water is added in an amount required for rehydrating the relevant dried food. The amount of water required for the rehydration is determined on the basis of the moisture content data (weight-change rate) of such food after rehydration, which are provided in the Standard Tables of Food Composition in Japan. Otherwise, data obtained from measurements using dry samples may be converted into rehydrated data according to the calculation provided in 2.3.例文帳に追加

なお、告示で示された、乾燥きのこ類及び乾燥野菜並びに乾燥させた海藻類及び乾燥させた魚介類等を測定する際には、できるだけ飲食に供される状態と同様の状態で行う観点から、粉砕後のサンプルに、日本食品標準成分表等の水戻しによる水分含量の公表データ（重量変化率）を参考として、必要な水分をあらかじめ添加し行うことを原則とするが、乾燥状態で検査を行い、２．３の取扱いに従って換算を行っても差し支えない。 - 厚生労働省

I have another question related to this matter. In addition to the disclosure of officers’ remuneration on an individual basis, the latest revision of the legislation requires that the calculation method of officers’ remuneration be disclosed as well. However, if you take a look at companies’ reports on disclosures at present, some companies present the standards quite clearly, but many others just make a statement along the lines of “subject to determination depending on the circumstances”, making it difficult for investors to understand how the remuneration is justified. This seems to be inconsistent with what the policy had originally intended…. 例文帳に追加

もう１点、関連なのですけれども、個別の開示もさることながら、今回の改正では、（役員報酬の）算定基準というか算定方法も説明するように求めているのですが、現状、今、出ている（開示している）企業さんの報告を見ますと、かなり明確な基準が出ている企業もあるのですけれども、大半は「状況に応じて決める」というようなことで、なかなか、投資家から見ても、「だからどうしてそういう報酬なのですか」というのが分からないようなものが多いのですけれども、これについては何か、政策意図と何かはずれているのではないかという気がするのですが…。 - 金融庁

(3) The amount specified by the Minister of Health, Labour and Welfare as set forth in item (i) of the preceding paragraph shall be specified each year for each age bracket pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare in consideration of the employment conditions and other circumstances concerning workers in each age bracket, by classifying all workers who belong to said age bracket into twenty categories in accordance with the level of monthly wages that they receive (hereinafter referred to as "monthly wages" in this paragraph) and applying the highest monthly wage received by the workers belonging to the category of the lowest monthly wage as the basis for the calculation of such amount. 例文帳に追加

３　前項第一号の厚生労働大臣が定める額は、毎年、年齢階層ごとに、厚生労働省令で定めるところにより、当該年齢階層に属するすべての労働者を、その受けている一月当たりの賃金の額（以下この項において「賃金月額」という。）の高低に従い、二十の階層に区分し、その区分された階層のうち最も低い賃金月額に係る階層に属する労働者の受けている賃金月額のうち最も高いものを基礎とし、労働者の年齢階層別の就業状態その他の事情を考慮して定めるものとする。 - 日本法令外国語訳データベースシステム

(2) The gist as prescribed in item iii of the preceding paragraph shall clearly state the scope of the request for rescission or modification of the order, and the claim (in the case of a cease and desist order, the claim against the facts that led to the order; in the case of a payment order, the claim against the basis of calculation of the surcharge) against the cease and desist order or payment order (referred to as "original order" in paragraph 5, Article 58, paragraph 1 of Article 59, paragraph 3 and 4 of Article 66, and Article 70-8) shall be clarified in the reason prescribed in the same item. 例文帳に追加

２　前項第三号に規定する趣旨は、命令の取消し又は変更を求める範囲を明らかにするように記載するものとし、同号に規定する理由においては、排除措置命令又は納付命令（第五項、第五十八条、第五十九条第一項、第六十六条第三項及び第四項並びに第七十条の八において「原処分」という。）に対する主張（排除措置命令にあつてはその原因となる事実に対する主張、納付命令にあつては課徴金の計算の基礎に対する主張）が明らかにされていなければならない。 - 日本法令外国語訳データベースシステム

(ii) With regard to national tax that is subject to the self-assessment system, any reassessment to be made on the grounds that the economic performance arising from an act that was null has been lost due to the nullity of said act but was included in the facts used as the basis for the calculation of the tax base, on the grounds that an act that was voidable but was included in said facts has been rescinded, or for other similar grounds specified by Cabinet Order (limited to a reassessment that falls under the provisions of paragraph (2), item (i) or item (ii) of the preceding Article), and any assessment or determination to be made with regard to an additional tax on such national tax at the time of such reassessment: three years from the day on which the event constituting such reason occurred 例文帳に追加

二　申告納税方式による国税につき、その課税標準の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと、当該事実のうちに含まれていた取り消しうべき行為が取り消されたことその他これらに準ずる政令で定める理由に基づいてする更正（前条第二項第一号又は第二号の規定に該当するものに限る。）又は当該更正に伴い当該国税に係る加算税についてする賦課決定　当該理由が生じた日から三年間 - 日本法令外国語訳データベースシステム

(4) In calculating the interest on refund with respect to a refund pursuant to the provision of paragraph (2), the period set forth in Article 58(1) of the Act on General Rules for National Taxes (Interest on Refund), which shall be the basis of such calculation, shall be the period from the day following the day on which the return form has been filed pursuant to the provision of paragraph (1) (in the case of a refund pertaining to the amount of income tax prescribed in the preceding paragraph which has been paid after the said date of filing of the return form, the date of payment of the said amount of income tax) until the day on which payment of the relevant refund is determined or the day on which the relevant refund is appropriated (in the case where appropriation has become possible before the said date of appropriation, that day on which it becomes possible). 例文帳に追加

４　第二項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項　（還付加算金）の期間は、第一項の規定による申告書の提出があつた日（同日後に納付された前項に規定する所得税の額に係る還付金については、その納付の日）の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。 - 日本法令外国語訳データベースシステム

(10) In case a separated patent application is filed on the basis of subsections 9(2) or (3) of this Act, the applicant shall, within two months as of the actual filing date of the specified application with the Patent Office, pay state fees for all preceding years of validity, taking into account that the filing date of the initial patent application shall be the basis for the calculation of years of validity of a separated patent application. If, in the case of a year of validity the due date of payment for which has passed, the term of six months for the payment of a supplementary state fee specified in subsection (3) of this section has not yet passed, the state fee for such year of validity may be paid without an additional state fee within two months as of the actual filing date of a separated patent application with the Patent Office. If a state fee is not paid for the last year of validity within the specified two months’ period, the state fee may be paid until the end of the six months’ period provided for in subsection (3), if a supplementary state fee is also paid. (10.03.2004 entered into force 01.05.2004 - RT I 2004, 20, 141) 例文帳に追加

(10) 第9条(2)又は(3)に基づいて特許分離出願がなされた場合は，出願人は，原特許出願の出願日が特許分離出願の有効年度の計算の基礎であることを考慮して，分離出願の特許庁への実際の出願日から2月以内に，先行するすべての有効年度に係る国の手数料を納付しなければならない。納付期日が過ぎた有効年度の場合，(3)に定めた国の追加手数料の納付に係る6月の期間がまだ経過していないときは，当該有効年度に係る国の手数料は，国の追加手数料を加えずに，特許分離出願の特許庁への実際の出願日から2月以内に納付することができる。前記2月の期間内に最終有効年度に係る国の手数料が納付されなかった場合は，当該国の手数料は，国の追加手数料も納付することを条件として，(3)に規定する6月の期間末まで納付することができる。 (2004年3月10日。2004年5月1日施行－RT I 2004, 20, 141) - 特許庁

(3) Any person who holds a position as an employee of the existing Institute on the day before the enforcement date shall continue on and become an employee of the Institute pursuant to the provisions of Article 2 of the supplementary provisions, and in the case that said person continues on to become an employee pursuant to the provisions of Article 2, paragraph (1) of the National Government Employees, etc. Retirement Allowance Act after his/her tenure as an employee of the Institute, for the calculation of the term of his/her services that serves as the basis for calculating the retirement allowance to be received pursuant to said Act, his/her tenure as an employee of the Institute shall be deemed to be his/her ongoing tenure as an employee prescribed in said paragraph; provided, however, that this shall not apply when said person has received a retirement allowance (including benefits equivalent to this retirement allowance) as a result of retiring from the Institute. 例文帳に追加

３　施行日の前日に従前の研究所の職員として在職する者が、附則第二条の規定により引き続いて研究所の職員となり、かつ、引き続き研究所の職員として在職した後引き続いて国家公務員退職手当法第二条第一項に規定する職員となった場合におけるその者の同法に基づいて支給する退職手当の算定の基礎となる勤続期間の計算については、その者の研究所の職員としての在職期間を同項に規定する職員としての引き続いた在職期間とみなす。ただし、その者が研究所を退職したことにより退職手当（これに相当する給付を含む。）の支給を受けているときは、この限りでない。 - 日本法令外国語訳データベースシステム

Article 37 (1) Where a taxpayer fails to pay a national tax in full by the due date for payment set forth in Article 35 (Payment of National Tax under Self-Assessment System) or paragraph (2) of the preceding Article (in the case of income tax subject to estimated tax prepayment, the due date for payment set forth in Article 104, paragraph (1), Article 107, paragraph (1) or Article 115 (Payment of Amount of Estimated Tax Prepayment) of the Income Tax Act shall apply (including cases where these provisions are applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of said Act), and in the case of delinquent tax and tax interest, the due date for payment of the national tax used as the basis for the calculation thereof shall apply; hereinafter referred to as the "due date for payment"), the district director of the tax office shall demand such taxpayer by a letter of demand to pay the national tax, except where said national tax falls under any of the following categories of national taxes: 例文帳に追加

第三十七条　納税者がその国税を第三十五条（申告納税方式による国税の納付）又は前条第二項の納期限（予定納税に係る所得税については、所得税法第百四条第一項、第百七条第一項又は第百十五条（予定納税額の納付）（これらの規定を同法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の納期限とし、延滞税及び利子税については、その計算の基礎となる国税のこれらの納期限とする。以下「納期限」という。）までに完納しない場合には、税務署長は、その国税が次に掲げる国税である場合を除き、その納税者に対し、督促状によりその納付を督促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 142 The amount of income of a foreign corporation categorized as domestic source income prescribed in the preceding Article shall be the amount calculated with respect to the said income categorized as domestic source income, pursuant to the provision of a Cabinet Order and in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 10 (Calculation of the Amount of Income for Each Business Year of Domestic Corporations) (excluding Article 46 (Inclusion in Deductible Expenses of the Amount of Advanced Depreciation of Fixed Assets, etc. Acquired by Non-Contribution Partnerships Using Allotment Money) and Article 60-2 (Inclusion in Deductible Expenses of Dividends and the Like Made on the Basis of the Volume of Business with Cooperatives, etc. Incurred by Cooperatives, etc.) as well as Subsection 5, Division 5 (Profit and Loss from Valuation of Assets in Market Value upon Commencement of Consolidated Taxation, etc.) and Division 6 (Profit and Loss from Transactions between Consolidated Corporations in the Business Year prior to Division, etc.)) 例文帳に追加

第百四十二条　外国法人の前条に規定する国内源泉所得に係る所得の金額は、当該国内源泉所得に係る所得について、政令で定めるところにより、前編第一章第一節第二款から第十款まで（内国法人の各事業年度の所得の金額の計算）（第四十六条（非出資組合が賦課金で取得した固定資産等の圧縮額の損金算入）及び第六十条の二（協同組合等の事業分量配当等の損金算入）並びに第五款第五目（連結納税の開始等に伴う資産の時価評価損益）及び第六目（分割等前事業年度等における連結法人間取引の損益）を除く。）の規定に準じて計算した金額とする。 - 日本法令外国語訳データベースシステム

Article 29 The provisions of Articles 24 to 28 shall apply mutatis mutandis to a surcharge payment order. In this case, the phrase "Article 49 (5) of the Act" in Article 24 (1) shall be deemed to be replaced with "Article 49 (5) where applied mutatis mutandis under Article 50 (6)"; the phrase "the addressee of the cease and desist order" shall be deemed to be replaced with "the addressee of the surcharge payment order"; the phrase "Tentative content of the cease and desist order" in Article 24 (1) (i) shall be deemed to be replaced with "Amount of surcharge the Commission intends to order the person to pay"; the phrase "The facts found by the Commission and the application of laws and regulations thereto" in Article 24 (1) (ii) shall be deemed to be replaced with "The basis for the calculation of such amount and the act in violation with regard to the surcharge"; the phrases "paragraph (1) of the preceding Article" in Article 25 and "Article 24 (1)" in Article 26 (1) and Article 27 (1), (4) and (7) shall be deemed to be replaced with "Article 24 (1) where applied mutatis mutandis under Article 29"; the phrase "Article 49 (4) of the Act" in Article 25 shall be deemed to be replaced with "Article 49 (4) of the Act where applied mutatis mutandis under Article 50 (6)"; the phrase "the fact finding of the Commission" in Article 25 shall be deemed to be replaced with "the basis for the calculation of such amount or the act in violation with regard to the surcharge"; the phrase "Article 49 (3) of the Act" in Article 27 (1) and (4) shall be deemed to be replaced with "Article 49 (3) of the Act where applied mutatis mutandis under Article 50 (6)"; the phrase "A certified copy of a written cease and desist order" in paragraph (1) of the preceding Article shall be deemed to be replaced with "A certified copy of a written surcharge payment order"; and the phrase "In the service of a certified copy of a written cease and desist order, a written notice shall be attached thereto stating that the addressee may request hearing on said cease and desist order" in paragraph (2) of the same Article shall deemed to be replaced with "In the service of a certified copy of a written surcharge payment order, a written notice shall be attached thereto stating that the addressee may request hearing on said surcharge payment order." 例文帳に追加

第二十九条　第二十四条から前条までの規定は、課徴金の納付命令について準用する。この場合において、第二十四条第一項中「法第四十九条第五項」とあるのは「法第五十条第六項において準用する法第四十九条第五項」と、「排除措置命令の名あて人」とあるのは「納付命令の名あて人」と、同項第一号中「予定される排除措置命令の内容」とあるのは「納付を命じようとする課徴金の額」と、同項第二号中「委員会の認定した事実及びこれに対する法令の適用」とあるのは「課徴金の計算の基礎及びその課徴金に係る違反行為」と、第二十五条中「前条第一項」とあり、並びに第二十六条第一項並びに第二十七条第一項、第四項及び第七項中「第二十四条第一項」とあるのは「第二十九条において準用する第二十四条第一項」と、第二十五条中「法第四十九条第四項」とあるのは「法第五十条第六項において準用する法第四十九条第四項」と、「委員会の認定した事実」とあるのは「課徴金の計算の基礎又はその課徴金に係る違反行為」と、第二十七条第一項及び第四項中「法第四十九条第三項」とあるのは「法第五十条第六項において準用する法第四十九条第三項」と、前条第一項中「排除措置命令書の謄本」とあるのは「課徴金納付命令書の謄本」と、同条第二項中「排除措置命令書の謄本の送達に当たっては、当該排除措置命令」とあるのは「課徴金納付命令書の謄本の送達に当たっては、当該納付命令」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

4. Of the total asset value of the trust property, any securities, etc. (except national government bonds, government guaranteed bonds, and call loans with five or less days (except closed days of companies entrusted with the said securities investment trust that give loans) left to become due; hereinafter referred to as "the specific call loans" in this item) issued or dealt with by any one juridical person or other organ (hereinafter referred to as "juridical person, etc." in this item) that are long-term investment securities with the second or higher grade of the specific rating given by two or more designated rating organizations, short-term investment securities with the first grade of the specific rating given by two or more designated rating organizations, or the equivalent which securities investment trust management companies consider to be able to invest in as safely as or more safely than the said securities with the said grade of the specific rating (hereinafter referred to as "the qualified securities, etc.") shall account for 5 percent or less of the values that form the basis of calculation of the total asset value of the trust property. 例文帳に追加

（４）　信託財産の総額のうちに、一の法人その他の団体（以下この号において「法人等」という。）が発行し、又は取り扱う有価証券等（国債証券、政府保証債及び返済までの期間（貸付けを行う当該証券投資信託の受託者である会社が休業している日を除く。）が五日以内のコールローン（以下この号において「特定コールローン」という。）を除く。）であつて、二以上の指定格付機関から特定格付のうち第二位以上の特定格付が付与された長期有価証券及び特定格付のうち第一位の特定格付が付与された短期有価証券並びに証券投資信託の委託会社がこれらの特定格付が付与された有価証券と同等以上に安全に運用できる対象と認めたもの（以下この号において「適格有価証券等」という。）の当該信託財産の総額の計算の基礎となつた価額の占める割合が、百分の五以下であること。 - 日本法令外国語訳データベースシステム

(vi) Where domestic source income specified in each item of Article 180(1) of the Act for the category of corporation listed in the relevant item is paid to the corporation's head office or other office, place of business or any other place equivalent thereto located outside Japan, the corporation is expected to, for the purpose of filing a proper return pursuant to the provisions of the Corporation Tax Act with regard to the relevant domestic source income, notify the corporation's office, place of business or any other place equivalent thereto prescribed in Article 17(i) (Place for Tax Payment of Foreign Corporations) of the said Act (in the case where there are two or more such places, the principal one; hereinafter referred to as the "office, etc. at the place for tax payment" in this item, paragraph (1)(ii) of the next Article, and Article 306(1)(i) (Procedures Required Where Foreign Corporations No Longer Satisfy the Requirements under the Special Provisions for Taxation, etc.)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters of the said domestic source income, and record these matters in its books at the said office, etc. at the place for tax payment, without fail, on every occasion that it receives the said domestic source income. 例文帳に追加

六　法第百八十条第一項各号に掲げる法人の区分に応じ当該各号に定める国内源泉所得がその法人の国外にある本店又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法人税法の規定による申告を適正に行うため、その法人が、当該国内源泉所得の支払を受ける都度、その法人の同法第十七条第一号（外国法人の納税地）に規定する事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百六条第一項第一号（外国法人が課税の特例の要件に該当しなくなつた場合の手続等）において「納税地にある事務所等」という。）に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該納税地にある事務所等においてこれらの事項をその帳簿に記録することが確実であると見込まれること。 - 日本法令外国語訳データベースシステム

(vii) Where domestic source income specified in each item of Article 214(1) of the Act for the category of person listed in the relevant item is paid to the nonresident's domicile, residence, or office, place of business or any other place equivalent thereto located outside Japan, the nonresident is expected to, for the purpose of filing a proper return pursuant to the provision of the Act with regard to the relevant domestic source income, notify the office, place of business or any other place equivalent thereto pertaining to the business conducted by the nonresident in Japan (in the case where there are two or more such places, the principal one; hereinafter referred to as the "office, etc. located in Japan" in this item, paragraph (1)(ii) of the next Article, and Article 333(1)(i) (Procedures Required Where Nonresidents No Longer Satisfy the Requirements for Eligibility for Exemption from Withholding at Source)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters concerning the said domestic source income, and record these matters in his/her books at the said office, etc. located in Japan, without fail, on every occasion that he/she receives the domestic source income. 例文帳に追加

七　法第二百十四条第一項各号に掲げる者の区分に応じ当該各号に定める国内源泉所得がその者の国外にある住所、居所又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法の規定による申告を適正に行うため、その者が、当該国内源泉所得の支払を受ける都度、その者の国内において行う事業に係る事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百三十三条第一項第一号（非居住者が源泉徴収の免除の要件に該当しなくなつた場合の手続等）において「国内にある事務所等」という。）に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該国内にある事務所等においてこれらの事項をその帳簿に記録することが確実であると見込まれること。 - 日本法令外国語訳データベースシステム

2. The amount of loss or consolidated loss prescribed in the Corporation Tax Act (Act No. 34 of 1965) arising in or before the relevant business or consolidated business year (a consolidated business year as prescribed in Article 15-2 (Meaning of Consolidated Business Year) of said Act; hereinafter the same shall apply in this item and Article 15, paragraph (2), item (iii)) (including any amount that is deemed to be loss or consolidated loss pursuant to the provisions of Article 57, paragraph (2) or paragraph (6), Article 58, paragraph (2), or Article 81-9, paragraph (2) (Assumption of Amount of Unappropriated Loss of Merged Corporation, etc.)), which may be successively carried over and deducted from the amount of income or consolidated income (consolidated income as prescribed in Article 2, item (xviii)-4 (Definitions) of said Act; hereinafter the same shall apply in this item and Article 15, paragraph (2), item (iii)) for the following and subsequent business years or consolidated business years, or used as the basis for the calculation of the amount of a refund pertaining to the income or consolidated income for the preceding and prior business or consolidated business years pursuant to the provisions of said Act 例文帳に追加

（２）　法人税法（昭和四十年法律第三十四号）に規定する欠損金額又は連結欠損金額でその事業年度又はその連結事業年度（同法第十五条の二（連結事業年度の意義）に規定する連結事業年度をいう。以下この号及び第十五条第二項第三号において同じ。）以前において生じたもの（同法第五十七条第二項若しくは第六項、第五十八条第二項又は第八十一条の九第二項（被合併法人等の未処理欠損金額の引継ぎ等）の規定により欠損金額又は連結欠損金額とみなされたものを含む。）のうち、同法の規定により翌事業年度以後の事業年度分若しくは翌連結事業年度以後の連結事業年度分の所得の金額若しくは連結所得（同法第二条第十八号の四（定義）に規定する連結所得をいう。以下この号及び第十五条第二項第三号において同じ。）の金額の計算上順次繰り越して控除し、又は前事業年度以前の事業年度分若しくは前連結事業年度以前の連結事業年度分の所得若しくは連結所得に係る還付金の額の計算の基礎とすることができるもの - 日本法令外国語訳データベースシステム

(12) In the case where there is any taxed amount of retained income prescribed in Article 66-8(1) of the Act (including the amount deemed to be the taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8(1) of the Act, pursuant to the provisions of the said paragraph, in the business year of the domestic corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said domestic corporation, when the said taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, or that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income shall be deemed to have been reduced on the final day of the relevant business year. In this case, the provisions of Article 69(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-18(12) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation; or" the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the said Act, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)." 例文帳に追加

１２　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された同項に規定する課税済留保金額（同条第二項及び第三項の規定により当該課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該課税済留保金額のうちに法第六十六条の七第一項の規定により当該内国法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているとき、又は法第六十八条の九十一第一項の規定により当該内国法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該内国法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該内国法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額は、当該事業年度終了の日において減額されたものとみなす。この場合において、同法第六十九条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の十八第十二項（特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等）の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」として、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

(12) In the case where there is any individually taxed amount of retained income prescribed in Article 68-92(1) of the Act (including the amount deemed to be the individually taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92(1) of the Act, pursuant to the provisions of the said paragraph, in the consolidated business year of the consolidated corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said consolidated corporation, when the said individually taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, or that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said taxable retained income shall be deemed to have been reduced on the final day of the relevant consolidated business year. In this case, the provisions of Article 81-15(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-118(12) (Calculation, etc. of Foreign Corporation Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, or;" the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the said Act, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 69(1) to (3)." 例文帳に追加

１２　法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等又は当該連結法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該連結法人の連結事業年度において同項の規定により当該連結法人の当該連結事業年度の連結所得の金額の計算上損金の額に算入された同項に規定する個別課税済留保金額（同条第二項及び第三項の規定により当該個別課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該個別課税済留保金額のうちに法第六十八条の九十一第一項の規定により当該連結法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているとき、又は法第六十六条の七第一項の規定により当該連結法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該連結法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該連結法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額は、当該連結事業年度終了の日において減額されたものとみなす。この場合において、同法第八十一条の十五第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の百十八第十二項（特定外国子会社等の個別課税対象留保金額に係る外国法人税額の計算等）の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」として、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

(ii) Where the average salary amount (meaning the average monthly amount of salary per worker calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare based on the amount of salary paid regularly every month according to the Monthly Labor Survey prepared by the Ministry of Health, Labour and Welfare; hereinafter the same shall apply in this item) per period categorized as January to March, April to June, July to September, and October to December (hereinafter referred to as a "quarter" in this Article) has exceeded 110 percent or fallen below 90 percent of the average salary for the quarter containing the day of the occurrence of the grounds for calculation (in cases where the amount calculated pursuant to the provision of this item (hereinafter referred to as the "revised daily amount" in this item) is regarded as the basic daily temporary absence from work benefit amount, the quarter two quarters before the first quarter for which said revised basic daily amount is to be used as the basis for calculating the amount of temporary absence from work compensation benefits, etc.), in relation to the temporary absence from work compensation benefits, etc. for which grounds for payment arise on or after the first day contained in the quarter two quarters after the quarter in which such increase or decrease has occurred, the basic daily temporary absence from work benefit amount shall be the amount obtained by multiplying the amount calculated as the basic daily benefit amount pursuant to the provision of the preceding Article (in cases where a revised daily amount is regarded as the basic daily temporary absence from work benefit amount, said revised daily amount) by a rate specified by the Minister of Health, Labour and Welfare based on that rate of increase or decrease. 例文帳に追加

二　一月から三月まで、四月から六月まで、七月から九月まで及び十月から十二月までの各区分による期間（以下この条において「四半期」という。）ごとの平均給与額（厚生労働省において作成する毎月勤労統計における毎月きまつて支給する給与の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労働者一人当たりの給与の一箇月平均額をいう。以下この号において同じ。）が、算定事由発生日の属する四半期（この号の規定により算定した額（以下この号において「改定日額」という。）を休業給付基礎日額とすることとされている場合にあつては、当該改定日額を休業補償給付等の額の算定の基礎として用いるべき最初の四半期の前々四半期）の平均給与額の百分の百十を超え、又は百分の九十を下るに至つた場合において、その上昇し、又は低下するに至つた四半期の翌々四半期に属する最初の日以後に支給すべき事由が生じた休業補償給付等については、その上昇し、又は低下した比率を基準として厚生労働大臣が定める率を前条の規定により給付基礎日額として算定した額（改定日額を休業給付基礎日額とすることとされている場合にあつては、当該改定日額）に乗じて得た額を休業給付基礎日額とする。 - 日本法令外国語訳データベースシステム

Article 7 (1) With regard to the application of the provision of Article 12, paragraph (3) of the Act on Collection, etc. of Insurance Premiums of Labor Insurance (hereinafter referred to as the "Collection Act") as revised by the provision of Article 2 to the businesses in respect of which the insurance relation of labor insurance pertaining to the industrial accident insurance prescribed by Article 3 of the Collection Act has been established as of December 31, 1980, the term "the lump sum compensation for surviving family" in the same paragraph shall be deemed to be replaced with "the lump sum compensation for surviving family (limited to the case where the cause for such payment occurs after December 31, 1980)", the term "(hereinafter referred to as the "insurance benefits pertaining to persons afflicted with a specific disease" in this paragraph and in Article 20, paragraph (1))" with "(hereinafter referred to as the "insurance benefits pertaining to persons afflicted with a specific disease" in this paragraph; limited to the insurance benefits other than the insurance benefits paid as pension pertaining to the period after the same date and the insurance benefits paid as pension the cause for payment of which occurs after the same date)", the term "the amount obtained by multiplying...referred to as the "Class I adjustment rate")" with "the amount obtained by multiplying ...referred to as the "Class I adjustment rate") (or, if any period on or before the same date exists during the period being the basis of calculation of the general insurance premiums or the Class I special enrollment insurance premiums, the aggregate of the amount of the general insurance premiums after deducting the amount of the portion corresponding to the rate pertaining to commuting injury and the amount of the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the rate pertaining to commuting injury, both pertaining to the period on or before the same date, plus the amount obtained by multiplying the aggregate of the amount of the general insurance premiums after deducting the amount of the portion corresponding to the rate pertaining to commuting injury and the amount of the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the rate pertaining to commuting injury, both pertaining to the period after the same date, by the adjustment rate)", and the term "the same date" with "December 31". 例文帳に追加

第七条　昭和五十五年十二月三十一日において、労働保険の保険料の徴収等に関する法律（以下「徴収等」という。）第三条に規定する労災保険に係る労働保険の保険関係が成立している事業に関する第二条の規定による改正後の徴収法第十二条第三項の規定の適用については、同項中「遺族補償一時金」とあるのは「遺族補償一時金（昭和五十五年十二月三十一日後に支給すべき事由が生じたものに限る。）」と、「（以下この項及び第二十条第一項において「特定疾病にかかつた者に係る保険給付」という。）」とあるのは「（以下この項において「特定疾病にかかつた者に係る保険給付」といい、同日後の期間に係る年金たる保険給付及び同日後に支給すべき事由が生じた年金たる保険給付以外の保険給付に限る。）」と、「乗じて得た額」とあるのは「乗じて得た額（一般保険料又は第一種特別加入保険料の額の算定の基礎となつた期間のうちに同日以前の期間がある場合には、同日以前の期間に係る一般保険料の額から通勤災害に係る率に応ずる部分の額を減じた額と第一種特別加入保険料の額から通勤災害に係る率に応ずる部分の額を減じた額とを合算した額に同日後の期間に係る一般保険料の額から通勤災害に係る率に応ずる部分の額を減じた額と第一種特別加入保険料の額から通勤災害に係る率に応ずる部分の額を減じた額とを合算した額に調整率を乗じて得た額を加えた額）」と、「同日を」とあるのは「十二月三十一日を」とする。 - 日本法令外国語訳データベースシステム