「Controlling Interest」に関連した英語例文の一覧と使い方(3ページ目) - Weblio英語例文検索

To provide an image processor and its processing method, which perform filter processing according to a power variation rate, phase information by pixels of interest, and phase information control parameters (low-pass coefficients) for controlling the frequency characteristics of a filter and perform power variational processing which suppresses generation of a cyclic striped pattern such as moire without unnecessary reduction of resolution.例文帳に追加

変倍率と、各注目画素毎の位相情報と、フィルタの周波数特性を制御するための位相情報制御パラメータ（ローパス係数）とに応じて、フィルタ処理を行い、不必要に解像度を落とすことなく、モアレなどの周期的な縞模様の発生を抑えた変倍処理を行える画像処理装置及びその処理方法を提供する。 - 特許庁

(i) Other consolidated corporations which have the consolidated full controlling interest with a consolidated corporation listed in the items of Article 68-90(1) of the Act which pertains to a specified foreign subsidiary company, etc. prescribed in Article 66-6(4) of the Act (hereinafter referred to as a "specified foreign subsidiary company, etc." in this paragraph) mainly engaged in the business listed in item (i) of the said paragraph 例文帳に追加

一　法第六十六条の六第四項第一号に掲げる事業を主として行う同項に規定する特定外国子会社等（以下この項において「特定外国子会社等」という。）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との間に連結完全支配関係がある他の連結法人 - 日本法令外国語訳データベースシステム

(i) Other consolidated corporations which have the consolidated full controlling interest with a consolidated corporation listed in the items of Article 68-90(1) of the Act which pertains to a specified foreign subsidiary company, etc. prescribed in Article 68-90(4) of the Act (hereinafter referred to as a "specified foreign subsidiary company, etc." in this paragraph) mainly engaged in the business listed in item (i) of the said paragraph 例文帳に追加

一　法第六十八条の九十第四項第一号に掲げる事業を主として行う同項に規定する特定外国子会社等（以下この項において「特定外国子会社等」という。）に係る同条第一項各号に掲げる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 - 日本法令外国語訳データベースシステム

In a method for altering one or more attributes of a print made from a digital image, print attribute values are calculated for the digital image based on determination of the extent of importance, interest or attention of the image and resulting print attribute values are used for controlling the print attributes of the print made from the digital image.例文帳に追加

ディジタル画像から作成される印画の１つ以上の属性を変更する方法において、印刷属性値は画像の重要度、関心度又は注目度の決定に基づいてディジタル画像について計算され、結果として得られる印刷属性値は画像から作成される印画の印刷属性を制御するために用いられる。 - 特許庁

(19) The amount calculated as specified by a Cabinet Order as the interest on a domestic corporation's net assets held by a foreign controlling shareholder, etc. as prescribed in Article 66-5(4)(vi) of the Act shall be the amount obtained by multiplying the amount of equity capital for the relevant business year of the said domestic corporation by the ratio of the shares, etc. regarding the said domestic corporation held directly or indirectly by a foreign controlling shareholder, etc. on the final day of the relevant business year out of the said domestic corporation's issued shares, etc. 例文帳に追加

１９　法第六十六条の五第四項第六号に規定する純資産に対する持分として政令で定めるところにより計算した金額は、当該内国法人の当該事業年度に係る自己資本の額に、当該事業年度終了の日において国外支配株主等の有する当該内国法人に係る直接及び間接保有の株式等が当該内国法人の発行済株式等のうちに占める割合を乗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

(17) The amount calculated as specified by a Cabinet Order as the interest on a consolidated corporation's net assets held by a foreign controlling shareholder, etc. as prescribed in Article 68-89(4)(vi) of the Act shall be the amount obtained by multiplying the amount of equity capital for the relevant consolidated business year of the said consolidated corporation by the ratio of the shares, etc. regarding the said consolidated corporation held directly or indirectly by a foreign controlling shareholder, etc. on the final day of the relevant consolidated business year out of the said consolidated corporation's issued shares, etc. 例文帳に追加

１７　法第六十八条の八十九第四項第六号に規定する純資産に対する持分として政令で定めるところにより計算した金額は、当該連結法人の当該連結事業年度に係る自己資本の額に、当該連結事業年度終了の日において国外支配株主等の有する当該連結法人に係る直接及び間接保有の株式等が当該連結法人の発行済株式等のうちに占める割合を乗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

An image compression/decompression device 20 includes: an image division unit 21 for dividing an image into a plurality of regions; a region designation unit 24 for designating one region of interest or more; a quantization rate determination unit 23 for setting a quantization rate to each divided region; and a compression control unit 22 for controlling the compression for each region on the basis of the set quantization rate.例文帳に追加

圧縮伸長装置２０は、画像を複数の領域に分割する画像分割手段２１、画像中の１または複数の注目領域を指定する領域指定手段２４、分割した領域毎に量子化率を設定する量子化率設定手段２３、該設定した量子化率に基づいて領域毎に圧縮を制御する圧縮制御手段２２とを有している。 - 特許庁

Article 233 When the competent minister finds it necessary for securing the sound implementation of the Commodity Transactions Brokerage Business of a Futures Commission Merchant, he/she may recommend said Futures Commission Merchant to take any necessary measures concerning its Subsidiary Business or the business of a juridical person over which said Futures Commission Merchant has a controlling interest under Article 196, paragraph (2). 例文帳に追加

第二百三十三条　主務大臣は、商品取引員の商品取引受託業務の健全な遂行を確保するため必要があると認めるときは、当該商品取引員に対し、兼業業務又は当該商品取引員が第百九十六条第二項に規定する支配関係を持つている法人の業務に関し必要な措置をとるべきことを勧告することができる。 - 日本法令外国語訳データベースシステム

(3) Where the provisions of Article 68-89(1) of the Act shall apply, the amount of interest on liabilities, etc. to be paid by a consolidated corporation prescribed in the said paragraph to the said foreign controlling shareholder, etc. and fund provider, etc. for the relevant consolidated business year shall be based on the amount posted by the said consolidated corporation as an expense for the relevant consolidated business year. 例文帳に追加

３　法第六十八条の八十九第一項の規定を適用する場合において、同項に規定する連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額は、当該連結法人が当該連結事業年度において費用として計上する金額によるものとする。 - 日本法令外国語訳データベースシステム

By selecting a single operation pattern from among a plurality of kinds of operation patterns, and driving and controlling an operation area movement motor moving a guidance increase device operating area 38 by a selected operation pattern, the movement of the operating area 38 or a ball entry to the operating area 38 can be varied and a player's interest can be increased.例文帳に追加

複数種類の動作パターンのうちから抽選により１つの動作パターンを選択し、選択された動作パターンにより誘導増加装置作動領域３８を移動させる作動領域移動用モータを駆動制御することによって、作動領域３８の動きや作動領域３８への入球に従来にない変化を醸し出し、遊技者の興趣を向上させることができる。 - 特許庁

When the competent minister finds it necessary for securing the sound implementation of the Commodity Trading Consignment Business of a Futures Commission Merchant, he/she may recommend said Futures Commission Merchant to take any necessary measures concerning its Subsidiary Business or the business of a juridical person over which said Futures Commission Merchant has a controlling interest under Article 196, paragraph 2. 例文帳に追加

主務大臣は、商品取引員の商品取引受託業務の健全な遂行を確保するため必要があると認めるときは、当該商品取引員に対し、兼業業務又は当該商品取引員が第百九十六条第二項に規定する支配関係を持つている法人の業務に関し必要な措置をとるべきことを勧告することができる。 - 経済産業省

(30) With respect to the application of the provisions of Article 22 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 66-5(1) of the Act shall apply, the term "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year" in Article 22(1) of the said Order shall be deemed to be replaced with "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph" in paragraph (2) of the said Article shall be deemed to be replaced with "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the amount listed in item (i)" in paragraph (1) and paragraph (2) of the said Article shall be deemed to be replaced with "the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-13(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of the said Article) (in the case where the provisions of paragraph (1) of the said Article are applied by replacing the terms under the provisions of paragraph (2) of the said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in the said item which is applied by replacing the terms under the provisions of paragraph (2) of the said Article));" the term "(hereinafter referred to as the 'sum of" in paragraph (3) of the said Article shall be deemed to be replaced with "(where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) of the Act on Special Measures Concerning Taxation, the remaining amount after deducting the said amount; hereinafter referred to as the 'sum of"; and the term "paragraph (4)(i) of the said Article" in the said paragraph shall be deemed to be replaced with "Article 23(4)(i) of the Act." 例文帳に追加

３０　法第六十六条の五第一項の規定の適用がある場合における法人税法施行令第二十二条の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十六条の五第一項（国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令（昭和三十二年政令第四十三号）第三十九条の十三第一項第一号（国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」と、同条第三項中「合計額（以下」とあるのは「合計額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額。以下」と、「同条第四項第一号」とあるのは「法第二十三条第四項第一号」とする。 - 日本法令外国語訳データベースシステム

(a) The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income from the amount of interest on liabilities, etc. (meaning the interest on liabilities, etc. prescribed in Article 66-5(4)(iii) of the Act; hereinafter the same shall apply in this Article) that the said domestic corporation pays for the relevant business year to the said foreign controlling shareholder, etc. and fund provider, etc. and then multiplying the remaining amount after deduction by the ratio obtained by dividing the remaining amount after deducting the amount listed in (b) of the preceding item from the amount exceeding the average balance of liabilities by the remaining amount after deducting the amount listed in (b) of the said item from the amount listed in (a) of the said item 例文帳に追加

イ　当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等（法第六十六条の五第四項第三号に規定する負債の利子等をいう。以下この条において同じ。）の額から課税対象所得に係る保証料等の金額を控除した残額に、平均負債残高超過額から前号ロに掲げる金額を控除した残額を同号イに掲げる金額から同号ロに掲げる金額を控除した残額で除して得た割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(a) The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income from the amount of interest on liabilities, etc. (meaning the interest on liabilities, etc. prescribed in Article 68-89(4)(iii) of the Act; hereinafter the same shall apply in this Article) that the said consolidated corporation pays for the relevant consolidated business year to the said foreign controlling shareholder, etc. and fund provider, etc. and then multiplying the remaining amount after deduction by the ratio obtained by dividing the remaining amount after deducting the amount listed in (b) of the preceding item from the amount exceeding the average balance of liabilities by the remaining amount after deducting the amount listed in (b) of the said item from the amount listed in (a) of the said item 例文帳に追加

イ　当該連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等（法第六十八条の八十九第四項第三号に規定する負債の利子等をいう。以下この条において同じ。）の額から課税対象所得に係る保証料等の金額を控除した残額に、平均負債残高超過額から前号ロに掲げる金額を控除した残額を同号イに掲げる金額から同号ロに掲げる金額を控除した残額で除して得た割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(2) In the case of changing the matters to be recorded in a written notification prescribed in the preceding paragraph, the Futures Commission Merchant who submitted the written notification prescribed in the same paragraph shall submit a written notification stating the matters set forth in the following items, respectively, in advance, when the Specified Business pertaining to said change is subject to the business of said Futures Commission Merchant, and submit the written notification without delay when the Specified Business falls under the catgegory of business of a Juridical Person with Controlling Interest: 例文帳に追加

２　前項の届出をした商品取引員は、同項の届出書に記載すべき事項の変更の場合には、当該変更に係る特定業務が当該商品取引員の業務に該当するものであるときはあらかじめ、支配関係法人の業務に該当するものであるときは変更後遅滞なく、次の各号に掲げる事項を記載した届出書を提出しなければならない。 - 日本法令外国語訳データベースシステム

Article 3 With regard to the application of the provisions of Article 47-2, paragraph (2) after the revision to a Futures Commission Merchant who has had the controlling interest prescribed in the same paragraph at the time of the enforcement of this Act, "without delay" in the same paragraph shall be deemed to be replaced with "by the day on which 30 days have elapsed from the effective date of the Act for Partial Revision of the Commodity Exchange Act (Act No. 65 of 1975)." 例文帳に追加

第三条　この法律の施行の際現に改正後の第四十七条の二第二項に規定する支配関係を持つている商品取引員についての同項の規定の適用については、同項中「遅滞なく」とあるのは、「商品取引所法の一部を改正する法律（昭和五十年法律第六十五号）の施行の日から起算して三十日を経過する日までに」とする。 - 日本法令外国語訳データベースシステム

(ii) Specified controlling interest: A relationship between two domestic corporations whereby either domestic corporation holds, directly or indirectly, shares that account for more than 50 percent of the total number or total amount of issued shares of or capital contributions to the other domestic corporation (excluding the shares or capital contributions held by the other corporation; hereinafter referred to in this paragraph as "issued shares, etc.") or any other special relationship specified by a Cabinet Order 例文帳に追加

二　特定支配関係　一方の内国法人と他方の内国法人との間にいずれか一方の内国法人が他方の内国法人の発行済株式又は出資（自己が有する自己の株式を除く。以下この項において「発行済株式等」という。）の総数又は総額の百分の五十を超える数又は金額の株式を直接又は間接に保有する関係その他の政令で定める関係をいう。 - 日本法令外国語訳データベースシステム

i) Other consolidated corporations which have the consolidated full controlling interest with a consolidated corporation falling under the category of a specially-related shareholder, etc. which pertains to a specified foreign corporation prescribed in Article 66-9-6(4) of the Act (hereinafter referred to as a "specified foreign corporation" in this paragraph) mainly engaged in the business listed in item (i) of the said paragraph (such other consolidated corporations shall exclude those falling under the category of specially-related shareholders, etc. pertaining to the said specified foreign corporation 例文帳に追加

一　法第六十六条の九の六第四項第一号に掲げる事業を主として行う同項に規定する特定外国法人（以下この項において「特定外国法人」という。）に係る特殊関係株主等に該当する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（当該特定外国法人に係る特殊関係株主等に該当する者を除く。） - 日本法令外国語訳データベースシステム

i) Other consolidated corporations which have the consolidated full controlling interest with a consolidated corporation falling under the category of a specially-related shareholder, etc. which pertains to a specified foreign corporation prescribed in Article 68-93-6(4) of the Act (hereinafter referred to as a "specified foreign corporation" in this paragraph) mainly engaged in the business listed in item (i) of the said paragraph (such other consolidated corporations shall exclude those falling under the category of specially-related shareholders, etc. pertaining to the said specified foreign corporation 例文帳に追加

一　法第六十八条の九十三の六第四項第一号に掲げる事業を主として行う同項に規定する特定外国法人（以下この項において「特定外国法人」という。）に係る特殊関係株主等に該当する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（当該特定外国法人に係る特殊関係株主等に該当する者を除く。） - 日本法令外国語訳データベースシステム

With regard to the application of the provisions of Article 47-2, paragraph 2 after the revision to a Futures Commission Merchant who has had the controlling interest prescribed in the same paragraph at the time of the enforcement of this Act, "without delay" in the same paragraph shall be deemed to be replaced with "by the day on which 30 days have elapsed from the effective date of the Act for Partial Revision of the Commodity Exchange Act (Act No. 65 of 1975)." 例文帳に追加

この法律の施行の際現に改正後の第四十七条の二第二項に規定する支配関係を持つている商品取引員についての同項の規定の適用については、同項中「遅滞なく」とあるのは、「商品取引所法の一部を改正する法律（昭和五十年法律第六十五号）の施行の日から起算して三十日を経過する日までに」とする。 - 経済産業省

(2) In the case of changing the matters to be recorded in a written notice prescribed in the preceding paragraph, the Futures Commission Merchant who submitted the written notice prescribed in the same paragraph shall submit a written notice stating the matters set forth in the following items, respectively, in advance, when the Specified Business pertaining to said change is subject to the business of said Futures Commission Merchant, and submit the written notice without delay when the Specified Business is subject to the business of a Juridical Person with Controlling Interest: 例文帳に追加

２ 前項の届出をした商品取引員は、同項の届出書に記載すべき事項の変更の場合には、 当該変更に係る特定業務が当該商品取引員の業務に該当するものであるときはあらかじ め、支配関係法人の業務に該当するものであるときは変更後遅滞なく、次の各号に掲げ る事項を記載した届出書を提出しなければならない。 - 経済産業省

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

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

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

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

(i) Other consolidated corporations (meaning consolidated corporations prescribed in Article 2(xii)-7-4 of the Corporation Tax Act) which have the consolidated full controlling interest prescribed in item (xii)-7-5 of the said Article with a consolidated corporation listed in the items of Article 68-90(1) of the Act which pertains to a specified foreign subsidiary company, etc. prescribed in Article 40-4(4) of the Act (hereinafter referred to as a "specified foreign subsidiary company, etc." in this paragraph) mainly engaged in the business listed in item (i) of the said paragraph 例文帳に追加

一　法第四十条の四第四項第一号に掲げる事業を主として行う同項に規定する特定外国子会社等（以下この項において「特定外国子会社等」という。）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との間に法人税法第二条第十二号の七の五に規定する連結完全支配関係がある他の連結法人（同条第十二号の七の四に規定する連結法人をいう。） - 日本法令外国語訳データベースシステム

(iii) In the case where a Futures Commission Merchant received a recommendation under the following Article concerning its Subsidiary Business or the business of a juridical person over which the Futures Commission Merchant has a controlling interest under Article 196, paragraph (2) (limited to the case where such businesses fall under the businesses specified by an ordinance of the competent ministry prescribed in paragraph (3) of the same Article), if the status of the property of said Futures Commission Merchant has deteriorated or is likely to deteriorate due to not taking the measure pertaining to such recommendation without a justifiable reason 例文帳に追加

三　商品取引員が、その営む兼業業務又は第百九十六条第二項に規定する支配関係を持つている法人の業務（これらの業務が同条第三項に規定する主務省令で定める業務に該当するものである場合に限る。）に関し次条の規定による勧告を受けた場合において、正当な理由がなくてその勧告に係る措置をとらなかつたことにより、当該商品取引員の財産の状況が悪化し、又は悪化するおそれがあるとき。 - 日本法令外国語訳データベースシステム

(3) Where the provision of paragraph (1) shall apply, the said domestic corporation may use, in lieu of the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said domestic corporation and applicable to the amount of equity capital of the said domestic corporation, a multiple number that is found to be appropriate in light of the percentage specified by a Cabinet Order as the percentage of the total liabilities of another domestic corporation to its net assets on condition that such other domestic corporation's business is the same type as the said domestic corporation's business, and the size and other details are similar between the two businesses. 例文帳に追加

３　第一項の規定を適用する場合において、当該内国法人は、当該内国法人に係る国外支配株主等の資本持分及び当該内国法人の自己資本の額に係る各倍数に代えて、当該内国法人と同種の事業を営む内国法人で事業規模その他の状況が類似するものの総負債の額の純資産の額に対する比率として政令で定める比率に照らし妥当と認められる倍数を用いることができる。 - 日本法令外国語訳データベースシステム

(3) Where the provision of paragraph (1) shall apply, the said consolidated corporation may use, in lieu of the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said consolidated corporation and applicable to the amount of equity capital of the said consolidated corporation, a multiple number that is found to be appropriate in light of the percentage specified by a Cabinet Order as the percentage of the total liabilities of another domestic corporation to its net assets on condition that such other domestic corporation's business is the same type as the said consolidated corporation's business, and the size and other details are similar between the two businesses. 例文帳に追加

３　第一項の規定を適用する場合において、当該連結法人は、当該連結法人に係る国外支配株主等の資本持分及び当該連結法人の自己資本の額に係る各倍数に代えて、当該連結法人と同種の事業を営む内国法人で事業規模その他の状況が類似するものの総負債の額の純資産の額に対する比率として政令で定める比率に照らし妥当と認められる倍数を用いることができる。 - 日本法令外国語訳データベースシステム

(iii) In the case where a Futures Commission Merchant received a recommendation under the following Article concerning its Subsidiary Business or the business of a juridical person over which the Futures Commission Merchant has a controlling interest under Article 196, paragraph 2 (limited to the case where such businesses fall under the businesses specified by an ordinance of the competent ministry prescribed in paragraph 3 of the same Article), if the status of the property of said Futures Commission Merchant has deteriorated or is likely to deteriorate due to not taking the measure pertaining to such recommendation without a justifiable reason 例文帳に追加

三商品取引員が、その営む兼業業務又は第百九十六条第二項に規定する支配関係を持つている法人の業務（これらの業務が同条第三項に規定する主務省令で定める業務に該当するものである場合に限る。）に関し次条の規定による勧告を受けた場合において、正当な理由がなくてその勧告に係る措置をとらなかつたことにより、当該商品取引員の財産の状況が悪化し、又は悪化するおそれがあるとき。 - 経済産業省

ii) A juridical person in which a Recognized Futures Commission Merchant has a Controlling Interest (which means a relationship of holding voting rights that exceed fifty percent of the voting rights of All Shareholders, etc. of the other juridical person [including the voting rights of the shares or equity interest which cannot be asserted against the issuer pursuant to the provisions of Article 147, paragraph (1) or Article 148, paragraph (1) of the Act on Transfer of Bonds, Shares, etc. (including the cases where these provisions are applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1), Article 239, paragraph (1) and Article 276 [limited to the portion pertaining to item (ii)] of the same Act)], or a relationship specified by an ordinance of the competent ministry as that can substantially control business activities of said juridical person; the same shall apply in the following item 例文帳に追加

二　認定商品取引員が支配関係（他の法人の総株主等の議決権の百分の五十を超える議決権（社債、株式等の振替に関する法律第百四十七条第一項又は第百四十八条第一項（これらの規定を同法第二百二十八条第一項、第二百三十五条第一項、第二百三十九条第一項及び第二百七十六条（第二号に係る部分に限る。）において準用する場合を含む。）の規定により発行者に対抗することができない株式又は持分に係る議決権を含む。）を保有している関係その他その法人の事業活動を実質的に支配することが可能なものとして主務省令で定める関係をいう。次号において同じ。）を有する法人 - 日本法令外国語訳データベースシステム

Article 4-2 Where a domestic corporation (limited to an ordinary corporation or a cooperative, etc.; excluding the corporations listed below) and other domestic corporation(s) (limited to ordinary corporations; excluding a corporation under liquidation proceedings, specific purpose company prescribed in Article 2(3) of the Act on Securitization of Assets (Definitions), and any other corporation specified by a Cabinet Order) in which the former domestic corporation has a full controlling interest (meaning a relationship specified by a Cabinet Order as a relationship whereby one party directly or indirectly holds the whole of the issued shares of or capital contributions to the other party (excluding the shares or capital contributions held by the other party); hereinafter the same shall apply in this Article) have all obtained approval from the Commissioner of the National Tax Agency for paying corporation tax via such controlling domestic corporation as taxpayer, these corporations shall pay corporation tax via the controlling domestic corporation as taxpayer pursuant to this Act: 例文帳に追加

第四条の二　内国法人（普通法人又は協同組合等に限るものとし、次に掲げる法人を除く。）及び当該内国法人との間に当該内国法人による完全支配関係（発行済株式又は出資（自己が有する自己の株式又は出資を除く。）の全部を直接又は間接に保有する関係として政令で定める関係をいう。以下この条において同じ。）がある他の内国法人（普通法人に限るものとし、清算中の法人、資産の流動化に関する法律第二条第三項　（定義）に規定する特定目的会社その他政令で定める法人を除く。）のすべてが当該内国法人を納税義務者として法人税を納めることにつき国税庁長官の承認を受けた場合には、これらの法人は、この法律の定めるところにより、当該内国法人を納税義務者として法人税を納めるものとする。 - 日本法令外国語訳データベースシステム

When an affiliate cannot be assessed in the same manner as that of a subsidiary due to factors such as the existence of other controlling shareholders, investment interest and equity method profit or loss in the affiliate, or dispatched or interlocking officers (directors, corporate auditors, etc.), the management should focus on company-level controls and perform appropriate procedures such as sending out questionnaires, conducting interview , reviewing reports prepared by the affiliate, or assessing management processes for that affiliate. 例文帳に追加

なお、当該関連会社における他の支配株主の存在の有無、当該関連会社への投資持分及び持分法損益の状況、役員（取締役、監査役等）の派遣や兼任の状況などによって、子会社と同様の評価が行えないことが考えられるが、そうした場合には、全社的な内部統制を中心として、当該関連会社への質問書の送付、聞き取りあるいは当該関連会社で作成している報告等の閲覧、当該関連会社に係る管理プロセスの確認等適切な方法により評価を行う必要がある。 - 金融庁

(2) When a Futures Commission Merchant has gained a controlling interest in another juridical person (a relationship with another juridical person where the Futures Commission Merchant holds voting rights [excluding the voting rights of the shares which cannot be exercised for all matters that are subject to a resolution at a general meeting of shareholders and including the voting rights of the shares for which a shareholder is deemed to have voting rights pursuant to the provisions of Article 879, paragraph (3) of the Companies Act; hereinafter the same shall apply in this paragraph] equivalent to at least a half of the voting rights of all shareholders or all members of such juridical person [including the voting rights of the shares which cannot be asserted against the issuer pursuant to the provisions of Article 147, paragraph (1) or Article 148, paragraph (1) of the Act on Transfer of Bonds, Shares, etc.] or any other relationship specified by an ordinance of the competent ministry to be that which allows the Futures Commission Merchant substantially to control the business activities of such juridical person), the Futures Commission Merchant shall submit a written notification to that effect to the competent minister without delay, pursuant to the provisions of an ordinance of the competent ministry. The same shall apply when a change has occurred to the notified matters or when such controlling interest ceases to exist. 例文帳に追加

２　商品取引員は、他の法人に対する支配関係（他の法人に対する関係で、商品取引員がその法人の総株主又は総社員の議決権（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。以下この項において同じ。）の二分の一以上に相当する議決権（社債、株式等の振替に関する法律第百四十七条第一項又は第百四十八条第一項の規定により発行者に対抗することができない株式に係る議決権を含む。）を有する関係その他その法人の事業活動を実質的に支配することが可能なものとして主務省令で定める関係をいう。）を持つに至つたときは、主務省令で定めるところにより、遅滞なく、その旨の届出書を主務大臣に提出しなければならない。その届け出た事項に変更を生じたとき、又はその支配関係がなくなつたときも、同様とする。 - 日本法令外国語訳データベースシステム

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

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

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

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

(2) When a Futures Commission Merchant has gained a controlling interest in another juridical person (a relationship with another juridical person where the Futures Commission Merchant holds voting rights [excluding the voting rights of the shares of stock which cannot be exercised for all matters that are subject to a resolution at a general meeting of shareholders and including the voting rights of the shares of stock for which a shareholder is deemed to have voting rights pursuant to the provisions of Article 879, paragraph 3 of the Company Act; hereinafter the same shall apply in this paragraph] equivalent to at least a half of the voting rights of all shareholders or all members of such juridical person [including the voting rights of the shares of stock which cannot be asserted against the issuer pursuant to the provisions of Article 147, paragraph 1 or Article 148, paragraph 1 of the Act on Transfer of Bonds, Shares, etc.] or any other relationship specified by an ordinance of the competent ministry to be that which allows the Futures Commission Merchant substantially to control the business activities of such juridical person), the Futures Commission Merchant shall submit a written notice to that effect to the competent minister without delay, pursuant to the provisions of an ordinance of the competent ministry. The same shall apply when a change has occurred to the notified matters or when such controlling interest ceases to exist. 例文帳に追加

２ 商品取引員は、他の法人に対する支配関係（他の法人に対する関係で、商品取引員がその法人の総株主又は総社員の議決権（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。以下この項において同じ。）の二分の一以上に相当する議決権（社債、株式等の振替に関する法律第百四十七条第一項又は第百四十八条第一項の規定により発行者に対抗することができない株式に係る議決権を含む。）を有する関係その他その法人の事業活動を実質的に支配することが可能なものとして主務省令で定める関係をいう。）を持つに至つたときは、主務省令で定めるところにより、遅滞なく、その旨の届出書を主務大臣に提出しなければならない。その届け出た事項に変更を生じたとき、又はその支配関係がなくなつたときも、同様とする。 - 経済産業省

(iv) in the case where the volume of transactions on a Commodity Market based on a Futures Commission Merchant's account (if a Futures Commission Merchant has a controlling interest in other juridical persons, the volume shall be the result of the volume of transactions based on said juridical person's account on the Commodity Market and for which settlement has not been completed, added to said volume) for which settlement has not been completed (including those consigned to other Futures Commission Merchants) is extremely high in comparison with the amount of said Futures Commission Merchant's net assets or the volume of transactions on the Commodity Market pertaining to brokerage for which settlement has not been completed; 例文帳に追加

四　商品取引員の自己の計算による商品市場における取引であって決済を結了していないもの（他の商品取引員に委託しているものを含む。）の数量（他の法人に対して支配関係を持っている商品取引員にあっては、当該数量に当該法人の自己の計算による商品市場における取引であって決済を結了していないものの数量を加えた数量）が当該商品取引員の純資産額又は受託に係る商品市場における取引であって決済を結了していないものの数量に比し過大である場合 - 日本法令外国語訳データベースシステム

i) Other consolidated corporations (meaning consolidated corporations prescribed in Article 2(xii)-7-4 of the Corporation Tax Act; hereinafter the same shall apply in this item and item (iii)) which have the consolidated full controlling interest prescribed in Article 2(xii)-7-5 of the Corporation Tax Act with a consolidated corporation falling under the category of a specially-related shareholder, etc. which pertains to a specified foreign corporation prescribed in Article 40-10(4) of the Act (hereinafter referred to as a "specified foreign corporation" in this paragraph) mainly engaged in the business listed in item (i) of the said paragraph (hereinafter such specified foreign corporation shall be referred to as a "specified foreign corporation" in this paragraph) (such other consolidated corporations shall exclude those falling under the category of specially-related shareholders, etc. pertaining to the said specified foreign corporation 例文帳に追加

一　法第四十条の十第四項第一号に掲げる事業を主として行う同項に規定する特定外国法人（以下この項において「特定外国法人」という。）に係る特殊関係株主等に該当する連結法人（法人税法第二条第十二号の七の四に規定する連結法人をいう。以下この号及び第三号において同じ。）との間に法人税法第二条第十二号の七の五に規定する連結完全支配関係がある他の連結法人（当該特定外国法人に係る特殊関係株主等に該当する者を除く。） - 日本法令外国語訳データベースシステム

Specifically: (i) when a Japanese company wants to introduce a cash management system (CMS) for its multinational business operations and to lend funds within the group, the lender might be required to be registered as a money lender in accordance with the Money-Lending Control Law; (ii) when a company wants to collect excess funds from its group businesses, such action might violate the Law Concerning the Regulation of Receiving of Capital Subscription, Deposits and Interest on Deposits, prohibiting the receipt of deposit as business; and (iii) when the group’s financial controlling company operates as currency exchange in making payments, such activity might violates the Banking Law.例文帳に追加

具体的には、①多国籍企業の展開について、我が国企業がキャッシュ・マネジメント・システム（CMS）25を導入し、グループ内貸付を行う場合、貸付を行う側が貸金業を営む者として、「貸金業の規制等に関する法律」の登録が必要となる可能性があること、②逆にグループ会社から余剰資金を集める場合、業としての預り金を禁止した「出資の受入れ、預り金及び金利等の取締りに関する法律」の規制に抵触する可能性があること、③財務統括会社が金銭の支払に際して自らが為替機能を担う場合、銀行法に抵触する可能性があること、が問題として挙げられている。 - 経済産業省

(iv) in the case where the volume of transactions on a Commodity Market based on a Futures Commission Merchant’s account (if a Futures Commission Merchant has a controlling interest in other juridical persons, the volume shall be the result of the volume of transactions based on said juridical person’s account on the Commodity Market and for which settlement has not been completed, added to said volume) for which settlement has not been completed (including those consigned to other Futures Commission Merchants) is extremely high in comparison with the amount of said Futures Commission Merchant’s net assets or the volume of transactions on the Commodity Market pertaining to a consignment for which settlement has not been completed; 例文帳に追加

四商品取引員の自己の計算による商品市場における取引であって決済を結了していな いもの（他の商品取引員に委託しているものを含む。）の数量（他の法人に対して支 配関係を持っている商品取引員にあっては、当該数量に当該法人の自己の計算によ る商品市場における取引であって決済を結了していないものの数量を加えた数量） が当該商品取引員の純資産額又は受託に係る商品市場における取引であって決済を 結了していないものの数量に比し過大である場合 - 経済産業省

(3) In the cases referred to under the preceding two paragraphs, if the Subsidiary Business which a Futures Commission Merchant intends to engage in or the business of the juridical person over which a Futures Commission Merchant has a controlling interest prescribed in the preceding paragraph is a business of accepting consignment of transactions similar to Futures Transactions on a market of a foreign state which is equivalent to a Commodity Market or acting as an introducing broker, intermediary or agent for such transactions or any other business specified by an ordinance of the competent ministry, the Futures Commission Merchant shall submit to the competent minister a written notification stating any matters concerning the operation of said business which are likely to affect the status of the property of said Futures Commission Merchant, pursuant to the provisions of an ordinance of the competent ministry. The same shall apply when the Futures Commission Merchant intends to change the notified matters or when a change has occurred to the notified matters. 例文帳に追加

３　前二項の場合において、商品取引員が営もうとする兼業業務又は前項に規定する支配関係を持つている法人の業務が商品市場に相当する外国の市場において先物取引に類似する取引を行うことの委託を受け、又はその媒介、取次ぎ若しくは代理を引き受ける業務その他の主務省令で定める業務に該当するものであるときは、主務省令で定めるところにより、当該商品取引員の財産の状況に影響を及ぼすおそれがある当該業務の運営に関する事項を記載した届出書を主務大臣に提出しなければならない。その届け出た事項を変更しようとするとき、又はその届け出た事項に変更が生じたときも、同様とする。 - 日本法令外国語訳データベースシステム

(3) In the cases referred to under the preceding two paragraphs, if the Subsidiary Business which a Futures Commission Merchant intends to engage in or the business of the juridical person over which a Futures Commission Merchant has a controlling interest prescribed in the preceding paragraph is a business of accepting consignment of transactions similar to Futures Transactions on a market of a foreign state which is equivalent to a Commodity Market or acting as a mediator, intermediary or agent for such transactions or any other business specified by an ordinance of the competent ministry, the Futures Commission Merchant shall submit to the competent minister a written notice stating any matters concerning the operation of said business which are likely to affect the status of the property of said Futures Commission Merchant, pursuant to the provisions of an ordinance of the competent ministry. The same shall apply when the Futures Commission Merchant intends to change the notified matters or when a change has occurred to the notified matters. 例文帳に追加

３ 前二項の場合において、商品取引員が営もうとする兼業業務又は前項に規定する支配関係を持つている法人の業務が商品市場に相当する外国の市場において先物取引に類似する取引を行うことの委託を受け、又はその媒介、取次ぎ若しくは代理を引き受ける業務その他の主務省令で定める業務に該当するものであるときは、主務省令で定めるところにより、当該商品取引員の財産の状況に影響を及ぼすおそれがある当該業務の運営に関する事項を記載した届出書を主務大臣に提出しなければならない。その届け出た事項を変更しようとするとき、又はその届け出た事項に変更が生じたときも、同様とする。 - 経済産業省

B. Equity method affiliated companies should be included in the scope for management's assessment of internal control. In that case, however, where the affiliated company has prepared its report on internal control based on this standard, and the report has been audited by an external auditor; or the affiliated company is a subsidiary of another company, the parent of the affiliate has prepared its report on internal control based on this standard and the report has been audited by an external auditor, these affiliated companies should be treated the same as the listed subsidiaries under the preceding paragraph A. When an affiliate cannot be assessed in the same manner as that of a subsidiary due to factors such as the existence of other controlling shareholders, investment interest and equity method profit or loss in the affiliate, or dispatched or interlocking officers (directors, corporate auditors, etc.), management should focus on company-level controls and perform procedures such as sending out questionnaires, inquiring, or reviewing reports prepared by the affiliate. 例文帳に追加

ロ． 持分法適用となる関連会社は、評価範囲を決定する際の対象に含まれる。ただし、当該関連会社が本基準に基づき内部統制報告書を作成し監査を受けている場合、又は当該関連会社が他の会社の子会社であって当該関連会社の親会社が本基準に基づき内部統制報告書を作成し監査を受けている場合には、イ．のなお書きに準じて取り扱う。なお、当該関連会社における他の支配株主の存在の有無、当該関連会社への投資持分及び持分法損益の状況、役員（取締役、監査役等）の派遣や兼任の状況などによって、子会社と同様の評価が行えないことが考えられるが、そうした場合には、全社的な内部統制を中心として、当該関連会社への質問書の送付、聞き取りあるいは当該関連会社で作成している報告等の閲覧等適切な方法により評価を行う必要がある。 - 金融庁

(1) Cases specified by an ordinance of the competent ministry set forth in Article 195, paragraph 1, item 4 of the Act shall be the following: (i) in the case where a Futures Commission Merchant has become aware that the commencement of bankruptcy proceedings, commencement of rehabilitation proceedings, or commencement of reorganization proceedings have been filed; (ii) in the case where the articles of incorporation (in the case where a Futures Commission Merchant is a foreign juridical person, a document equivalent to articles of incorporation) have been amended; (iii) in the case where major shareholders have been changed; (iv) in the case where the content of a record set forth in Article 80, paragraph 1, item 12 has been changed or a Subsidiary Business has been abolished; (v) in the case where the content of a record set forth in Article 80, paragraph 1, item 13 has been changed or a controlling interest no longer exists; (vi) in the case where the content of a record set forth in Article 80, paragraph 1, item 14 has been changed; (vii) in the case where regulations set forth in Article 80, paragraph 1, item 18 - 156 - have been changed; (viii) in the case of the existence of subordinated borrowings or issuing subordinated bonds; (ix) in the case where the contractual details of subordinated borrowings have been changed; (x) in the case where subordinated borrowings have been repaid prior to maturity or where subordinated bonds have been redeemed prior to maturity (including cases where debts without a maturity date have been repaid or redeemed). 例文帳に追加

１ 法第百九十五条第一項第四号の主務省令で定める場合は、次に掲げる場合とする。 一破産手続開始、再生手続開始又は更生手続開始の申立てが行われた事実を知った場 合 二定款（外国法人である場合には、定款に準ずる書面）を変更した場合 三主要株主に異動があった場合 四第八十条第一項第十二号に掲げる調書の内容を変更した場合又は兼業業務を廃止し た場合 五第八十条第一項第十三号に掲げる調書の内容に変更を生じた場合又は支配関係が消 滅した場合 六第八十条第一項第十四号に掲げる調書の内容を変更した場合 七第八十条第一項第十八号に掲げる規則を変更した場合 八劣後特約付借入金を借り入れた場合又は劣後特約付社債を発行した場合 九劣後特約付借入金の契約内容を変更した場合 十劣後特約付借入金について期限前弁済をした場合又は劣後特約付社債について期限 前償還をした場合（期限のないものについて弁済又は償還をした場合を含む。） - 経済産業省

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 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