「DOMESTIC AND FOREIGN」に関連した英語例文の一覧と使い方(11ページ目) - Weblio英語例文検索

The decline of the competitiveness of Japanese companies has been ascribed to the inability to break free of the“harmonizing” and in-house mentalities built up during the days of Japan’s catch-up with the West, the absence of clear strategies, and the inability to supply differentiated products, even as competition with other domestic companies in the same industry and the inflow of foreign imports intensifies price competition.例文帳に追加

我が国企業の競争力低下が懸念される要因は、国内同業他社との競争や海外からの輸入品の流入で価格競争が激しくなっているにもかかわらず、欧米諸国へのキャッチアップの時代に築かれた横並び主義や自前主義から抜け出せず、明確な戦略を欠き、差別化された商品を供給できていないことにあるとの指摘がある。 - 経済産業省

(2) Pursuant to the provisions of the Act on Special Measures Concerning Taxation, the special provisions for taxation shall apply to the economic interests of an individual who is a director, executive officer or employee of a Certified Research and Development Business Operator or a Certified Supervisory Business Operator deriving from the acquisition of shares in the case where said individual has acquired shares of a foreign juridical person (limited to a foreign juridical person controlling said Certified Research and Development Business Operator or said Supervisory Business Operator as its Subsidiary or Other Similar Entity (meaning a company in which said foreign juridical person has the majority of the Voting Rights of All Shareholders or Others, or which is otherwise prescribed by an ordinance of the competent ministry as being a domestic company having a close relationship with said foreign juridical person)) by exercising share options given to him/her by said foreign juridical person. 例文帳に追加

２ 認定研究開発事業者又は認定統括事業者の取締役、執行役又は使用人である個人が、外国法人（当該認定研究開発事業者又は認定統括事業者を当該外国法人の子会社等（当該外国法人がその総株主等の議決権の過半数を保有していることその他の当該外国法人と密接な関係を有する国内の会社として主務省令で定める会社をいう。）とするものに限る。以下この項において同じ。）から与えられた新株予約権の行使により当該外国法人の株式の取得をした場合における当該株式の取得に係る経済的利益については、租税特別措置法で定めるところにより、課税の特例の適用があるものとする。 - 経済産業省

(10) The amount of distribution of profit from a special purpose trust to be received by a foreign corporation (limited to the amount to be received by a foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act (in the case of the amount to be received by a foreign corporation listed in item (ii) or item (iii) of the said Article, the amount shall be limited to the amount to be attributed to the business prescribed in these provisions that is conducted by the foreign corporation)) shall be deemed to be the amount of dividend of surplus to be received from a domestic corporation prescribed in Article 138(v)(a) of the said Act, and the provisions of the said Act and any other provisions of laws and regulations concerning corporation tax (excluding the provision of Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the said Act, calculation is made in accordance with the provision of Article 23(1) of the said Act) shall be applied thereto. 例文帳に追加

１０　外国法人が受ける外国特定目的信託の利益分配の額（法人税法第百四十一条第一号から第三号までに掲げる外国法人が受けるもの（同条第二号又は第三号に掲げる外国法人が受けるものにあつては、その者のこれらの規定に規定する事業に帰せられるものに限る。）に限る。）については、同法第百三十八条第五号イに規定する内国法人から受ける剰余金の配当の額とみなして、同法その他法人税に関する法令の規定（法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項の規定を除く。）を適用する。 - 日本法令外国語訳データベースシステム

(10) The amount of distribution of profit from a special investment trust to be received by a foreign corporation (limited to the amount to be received by a foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act (in the case of the amount to be received by a foreign corporation listed in item (ii) or item (iii) of the said Article, the amount shall be limited to the amount to be attributed to the business prescribed in these provisions that is conducted by the foreign corporation)) shall be deemed to be the amount of dividend of surplus to be received from a domestic corporation prescribed in Article 138(v)(a) of the said Act, and the provisions of the said Act and any other provisions of laws and regulations concerning corporation tax (excluding the provision of Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the said Act, calculation is made in accordance with the provision of Article 23(1) of the said Act) shall be applied thereto. 例文帳に追加

１０　外国法人が受ける外国特定投資信託の収益分配の額（法人税法第百四十一条第一号から第三号までに掲げる外国法人が受けるもの（同条第二号又は第三号に掲げる外国法人が受けるものにあつては、その者のこれらの規定に規定する事業に帰せられるものに限る。）に限る。）については、同法第百三十八条第五号イに規定する内国法人から受ける剰余金の配当の額とみなして、同法その他法人税に関する法令の規定（法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項の規定を除く。）を適用する。 - 日本法令外国語訳データベースシステム

(xx) Article 63 of the Act: The long-term installment sales prescribed in paragraph (1) of the said Article shall be limited to long-term installment sales pertaining to a business which a foreign corporation conducts in Japan, and each business year in and after the business year containing the day of delivery or provision of objects or services pertaining to the sales, etc. of its assets prescribed in the said paragraph and each business year in and after the business year containing the day of lease transfer shall not include the foreign corporation's business year abolishing a domestic business. 例文帳に追加

二十　法第六十三条　同条第一項に規定する長期割賦販売等は、外国法人が国内において行う事業に係る当該長期割賦販売等に限るものとし、同項に規定するその資産の販売等に係る目的物又は役務の引渡し又は提供の日の属する事業年度以後の各事業年度及び同条第二項に規定するリース譲渡の日の属する事業年度以後の各事業年度には、外国法人の国内事業終了年度は、含まれないものとする。 - 日本法令外国語訳データベースシステム

(10) Where a foreign corporation that conducts a business consisting of operations both in and outside Japan conducts any of the acts listed in the items of Article 176(3) (Auxiliary Acts, etc.), the amount that a department of the foreign corporation which performs the said operations in Japan receives as expenses related to the said acts attributable to the said department or the amount that the said department pays as expenses related to the said acts attributable to a department of the foreign corporation which conducts a business outside Japan shall not be included in gross profits or deductible expenses, respectively, when calculating the amount of the foreign corporation's income categorized as domestic source income prescribed in Article 142 of the Act. 例文帳に追加

１０　国内及び国外の双方にわたつて事業を行う外国法人が第百七十六条第三項各号（補助的行為等）に掲げる行為をする場合には、その外国法人の国内において行う事業の部門が当該行為に係る費用で当該部門に帰せられるものとして支払を受ける金額又は当該部門が当該行為に係る費用でその外国法人の国外において行う事業の部門に帰せられるものとして支払う金額は、その外国法人の法第百四十二条に規定する国内源泉所得に係る所得の金額の計算上、それぞれ益金の額又は損金の額に算入しない。 - 日本法令外国語訳データベースシステム

To this end, the government will promote efforts to: accumulate creative human resources from both at home and abroad in the regions; discover new regional resources from domestic and international perspectives, especially from the standpoint of foreigners; combine technological capabilities, elaborate techniques, sensibility and wisdom accumulated in Japan; promote the development of products highly evaluated overseas and expansion of their sales channels; create new creative industries (including those for traditional crafts, fashion, design, and contents); advance the overseas development of regional resources; and promote the attraction of foreign visitors.例文帳に追加

このため、国内外のクリエイティブ人材を地域において集積し、外国人も含め国内外の視点により、新たな地域資源を発掘するとともに、我が国に蓄積されている技術力、匠の技、感性、知恵と融合し、海外市場で評価される商品の開発、販路開拓を進め、伝統工芸、ファッション、デザイン、コンテンツなどの新たな文化産業を創出し、地域資源の海外展開とインバウンド誘致の取組を推進する。 - 経済産業省

Article 180-2 (1) Where a trust company that is a foreign corporation (including a financial institution prescribed in Article 1(1) of the Act on Additional Operation etc. of Trust Business by Financial Institutions (Approval of Additional Operation) that is engaged in trust business prescribed in the said paragraph; hereinafter referred to as a "foreign trust company" in the next paragraph) has caused the person who pays domestic source income listed in Article 161(iv) (excluding (b)) or (v) (Domestic Source Income) with respect to the government or company bonds, etc. prescribed in Article 176(1) (Special Provisions for Taxation on Interest, etc. on Trust Property) that are included in the trust property under a securities investment trust prescribed in the said paragraph for which the trust company has accepted the position of trustee, to record, in the books that the person keeps, the fact that the said government or company bonds, etc. are included in the said trust property as well as other matters specified by an Ordinance of the Ministry of Finance, the provisions of Article 7(1)(v) (Scope of Taxable Income of Foreign Corporations), Article 178 (Tax Base of Income Tax in the case of Foreign Corporations), and Article 179 (Tax Rate for Income Tax in the case of Foreign Corporations) shall not apply to the said domestic source income from the said government or company bond, etc. to be paid during the period when the recordation of the said matters regarding the government or company bonds, etc. remains in the books. 例文帳に追加

第百八十条の二　第七条第一項第五号（外国法人の課税所得の範囲）、第百七十八条（外国法人に係る所得税の課税標準）及び第百七十九条（外国法人に係る所得税の税率）の規定は、外国法人である信託会社（金融機関の信託業務の兼営等に関する法律により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関を含む。次項において「外国信託会社」という。）が、その引き受けた第百七十六条第一項（信託財産に係る利子等の課税の特例）に規定する証券投資信託の信託財産に属する同項に規定する公社債等につき第百六十一条第四号（同号ロを除く。）又は第五号（国内源泉所得）に掲げる国内源泉所得の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該国内源泉所得については、適用しない。 - 日本法令外国語訳データベースシステム

Article 66-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の八　第六十六条の六第一項の規定の適用を受けた内国法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の九の八　第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

After GO went to Edo (present-day Tokyo) to serve yonin (officer handling domestic economy) of the Ogaki Domain in 1845, he frequently changed the person whom he served including hatamoto (direct retainers of the bakufu), after which serving as officer in charge of storage room, of the Nagasaki bugyo Gisei MAKI, he handled receiving the visit from the Netherlands envoy in 1853 and later on he took office as yonin for the Hakodate bugyo Toshihiro HORI to attend him on a tour to Sakhalin and Ezochi (inhabited area of Ainu), encountering a variety of foreign issues; moreover, his rich foreign experience was thought highly of by the magistrates of Osaka Town Tadayoshi TORII to be selected for a chief retainer of the Torii family in charge of trade issues. 例文帳に追加

弘化元年（1845年）江戸に出て大垣藩用人に武家奉公した後に旗本など奉公先を転々とするが、長崎奉行牧義制の納戸役として嘉永5年（1853年）のオランダ使節来訪問題に対応し、続いて箱館奉行堀利煕の用人としてその樺太・蝦夷地巡回に随行するなど対外問題に遭遇、更にその経験を大阪町奉行鳥居忠善に買われて貿易問題を担当して同家の家老として抜擢された。 - Wikipedia日英京都関連文書対訳コーパス

By selection of components mounted on this circuit board 10 for open-phase detection, an failure detection circuit 2 adapting to foreign-made 400V-class three-phase four-wire AC power supply 1, and an failure detection circuit 3 adapting to domestic 200V three-phase three-wire AC power supply 20 are constituted selectively on the circuit board 10 for open-phase detection.例文帳に追加

欠相検出用回路基板１０上に実装する部品の選択により、国外の４００Ｖ級３相４線式交流電源１に適合する異常検出回路２、および国内の２００Ｖの３相３線式交流電源２０に適合する異常検出回路３を、その欠相検出用回路基板１０上に選択的に構成する。 - 特許庁

(iii) The domestic source income listed in each item of Article 180(1) of the Act for which the foreign corporation seeks the application of the provision of Article 180(1) of the Act is included in the scope of income on which corporation tax shall be imposed pursuant to the provisions of laws and regulations concerning corporation tax (including a convention for the avoidance of double taxation with respect to taxes on income Japan has concluded). 例文帳に追加

三　法第百八十条第一項の規定の適用を受けようとする同項各号に掲げる国内源泉所得が、法人税に関する法令（日本国が締結した所得に対する租税に関する二重課税防止のための条約を含む。）の規定により法人税を課される所得のうちに含まれるものであること。 - 日本法令外国語訳データベースシステム

While the foreign tax exemption system deducts the amount of withholding tax paid overseas from domestic corporation tax, the double taxation treaty divides taxation rights between the country of residence and the source country. This treaty sets a tax rate limit on investment income (dividends, interest, royalties) to relieve the tax at the source country.例文帳に追加

外国税額控除制度が現地での源泉課税後、我が国の法人税額から外国納付分を控除するのに対し、租税条約は居住地国と源泉地国の課税権の分配を図るものである。この租税条約の中には、源泉地国の課税を軽減するために投資所得（配当、利子、使用料）に対する限度税率が設けられている。 - 経済産業省

Nevertheless, as a result of its policy shift to open up to the global economy from its import substitution policy so far (industrialization strategy to nurture domestic industries by restricting imports of items for which the country is highly dependant upon foreign countries), together with advancing such measures as resolute implementation of structural reform and market reform through the 1990s, the economy has returned to a growth path from the latter half of the 1990s.例文帳に追加

しかしながら、1990年代を通じ、それまでの輸入代替政策（国外依存度の高い品目の輸入を制限して国内産業育成を図る工業化戦略）から、対外経済開放へと政策転換すると同時に、構造改革の断行、市場改革等を進めてきた結果、1990年代後半から成長軌道に回復した。 - 経済産業省

Article 306 (1) A corporation that has obtained a certificate set forth in Article 180(1) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) of the Act shall, in the case prescribed in Article 180(2) of the Act, attach the certificate to a written notice stating the following matters, and submit these to the competent district director having jurisdiction over the place for tax payment concerning corporation tax, and notify the payer of domestic source income to whom the corporation has presented the certificate to that effect without delay: 例文帳に追加

第三百六条　法第百八十条第一項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）の証明書の交付を受けている法人は、同条第二項に規定する場合には、次に掲げる事項を記載した届出書に当該証明書を添付し、これをその法人税の納税地の所轄税務署長に提出するとともに、その法人が当該証明書を提示した国内源泉所得の支払者に対しその旨を遅滞なく通知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

The good-quality greening base material decreases waste by recycling, brings small environmental loading because of having as the raw material the wood-base waste once used and considers the environment, compared to imported charcoal which causes environmental destruction of mountains of foreign and domestic countries.例文帳に追加

本発明が、従来の木炭を混入した緑化基盤材と違うのは、木質系廃棄物を原料にした木炭を使用するところであり、輸入木炭が海外、国内の山々の環境破壊を引き起こすのに比べ、リサイクルによるゴミの減量、一度利用された木質系廃棄物を原料とするために環境負荷も小さく、環境に配慮した良質の法面緑化基盤材を提供できる。 - 特許庁

(4) The provisions of the preceding two paragraphs shall apply mutatis mutandis to the cases where an acquiring corporation intends to acquire the business, etc. of other foreign corporations. In this case, the term "total assets" in item 1 of paragraph 2 and the term "net sales recognized in the profit and loss statement which is made together with the latest balance sheet" in item 2 of paragraph 2 shall be deemed to be replaced with "domestic sales". 例文帳に追加

４　前二項の規定は、譲受会社が他の外国会社の営業等の譲受けをしようとする場合に準用する。この場合において、第二項第一号中「総資産の額」とあり、同項第二号中「最終の貸借対照表と共に作成した損益計算書による売上高」とあるのは、「国内売上高」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 145 (1) The provisions of Part II, Chapter I, Section 3 (Filing of Return, Payment and Refund, etc. of Corporation Tax on Income for Each Business Year of Domestic Corporation) shall apply mutatis mutandis to the filing of a return, payment, and refund as well as a request for reassessment pursuant to the provision of Article 23(1) of the Act on General Rules for National Taxes (Request for Reassessment) with regard to corporation tax on income for each business year of a foreign corporation. 例文帳に追加

第百四十五条　前編第一章第三節（内国法人の各事業年度の所得に対する法人税の申告、納付及び還付等）の規定は、外国法人の各事業年度の所得に対する法人税についての申告、納付、還付及び国税通則法第二十三条第一項　（更正の請求）の規定による更正の請求について準用する。 - 日本法令外国語訳データベースシステム

According to Fig. 2-2-2, which shows the ordinary profit situations of enterprises when they established operations in East Asia according to when they did so, many enterprises used to establish operations when profits were rising and they were in a relatively strong position. SMEs that do not themselves establish operations overseas also urgently need to respond to the changed domestic environment due, for example, to the influx of cheap foreign products, decline in orders due to customers moving operations offshore, and the restructuring of business networks within Japan. 例文帳に追加

東アジアへの進出年次別に当時の経常利益状況を集計した第2-2-2図によると、以前は利益増加基調の中で体力的余裕があり進出した企業が多かったのに対し、1980年代後半以降には、円高や東アジアの台頭の中で経常利益の減少に直面していた企業の割合も少なくない。 - 経済産業省

More specifically, it was feared that (1)following the surge of German foreign direct investment since the mid-1970s, the offshore operations of German multinationals could lead to a technology outflow and falling domestic employment, and (2) because direct investment into Germany was not growing as quickly,Germany might lack the attractiveness to draw investment from abroad.例文帳に追加

産業立地に係る問題とは、①1970年代半ば以降にドイツの対外直接投資額が急増したことにより、ドイツの多国籍企業の海外展開が技術の流出あるいは国内雇用の減少につながるのではないか、②一方で、対内直接投資額はそれほど伸びていないことから、ドイツが海外からの投資を引きつける魅力に欠けているのではないか、といった懸念を指す。 - 経済産業省

As for the procedures to be taken in Japan when a foreign bank with a branch in Japan has failed, it is difficult to generalize, as the response would depend on how the failure has occurred and what legal actions are taken in the home country. In any case, if a foreign bank has failed, the FSA will strive to take appropriate action quickly in cooperation with the Bank of Japan and overseas authorities while trying to minimize the impact on domestic depositors and the Japanese financial system. 例文帳に追加

それから、日本にある外国銀行支店に係る外国銀行が実際に破綻に至った場合の日本における手続きについては、破綻に至った状況や本国での法的取扱いに依るところが多く、一概に申し上げることは困難でございまして、いずれにいたしましても、当庁といたしましては、仮に外国銀行が破綻した場合には、我が国の預金者、金融システム等への影響を最小化するよう努めつつ、日銀・海外当局とも連携して、適切・迅速に対処するよう努めてまいりたいというふうに思っております。 - 金融庁

Article 147 The provisions of Article 130 to Article 132-2 (Reassessment and Determination in the case of Domestic Corporations), Article 133 (Refund of Income Tax, etc. by Reassessment Pertaining to Final Return or Consolidated Final Return) and Article 134 (Refund of Interim Payment by Reassessment or Determination Pertaining to Final Return or Consolidated Final Return) shall apply mutatis mutandis to the reassessment or determination of corporation tax on a foreign corporation's income for each business year, and corporation tax on a foreign corporation's retirement pension fund. 例文帳に追加

第百四十七条　第百三十条から第百三十二条の二まで（内国法人に係る更正及び決定）、第百三十三条（確定申告又は連結確定申告に係る更正による所得税額等の還付）、第百三十四条（確定申告又は連結確定申告に係る更正又は決定による中間納付額の還付）の規定は、外国法人の各事業年度の所得に対する法人税及び外国法人の退職年金等積立金に対する法人税に係る更正又は決定について準用する。 - 日本法令外国語訳データベースシステム

(3) Income tax to be collected and paid pursuant to the provision of the preceding paragraph shall be deemed to be withholding income tax prescribed in Article 2(1)(xlv) of the Income Tax Act, and the provisions of the said Act, the Act on General Rules for National Taxes, and the National Tax Collection Act shall be applied thereto. In this case, where the person who is to receive interest receivable on general foreign-issued company bonds prescribed in paragraph (1) is a domestic corporation, with regard to the application of the provisions of the Corporation Tax Act to the said domestic corporation, the phrase "or prize money" in Article 68(1), Article 81-14(1) and Article 100(1) of the said Act shall be deemed to be replaced with "or prize money... or interest receivable on general foreign-issued company bonds prescribed in Article 6(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Interest on Foreign-issued Company Bonds, etc.)," and the phrase "the said Act" in these clauses shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation." 例文帳に追加

３　前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。この場合において、第一項に規定する一般民間国外債につき支払を受けるべき利子の支払を受けるべき者が内国法人であるときは、当該内国法人に対する法人税法の規定の適用については、同法第六十八条第一項、第八十一条の十四第一項及び第百条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第六条第一項（民間国外債等の利子の課税の特例）に規定する一般民間国外債につき支払を受けるべき利子」と、「同法」とあるのは「所得税法又は租税特別措置法」とする。 - 日本法令外国語訳データベースシステム

(4) Where the same issues of shares which a foreign corporation listed in items (i) through (iii) of Article 141 of the Act owns contain both the parent corporation's shares managed in a domestic business and other shares, when acts listed in the items of paragraph (2) have been conducted, the provisions of the said paragraph shall be applied by deeming that the said acts were first conducted with regard to the said parent corporation's shares managed in a domestic business among the same issues of shares pertaining to the said acts. 例文帳に追加

４　法第百四十一条第一号から第三号までに掲げる外国法人の有する同一銘柄の株式のうちに国内事業管理親法人株式と国内事業管理親法人株式以外の株式とがある場合において、これらの株式につき第二項各号に掲げる行為が行われたときは、当該行為に係る同一銘柄の株式のうち、まず、当該国内事業管理親法人株式につき当該行為が行われたものとして、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

We reaffirm our view that in order to make progress on social and economic development, it is essential that developing countries put in place the policies for economic growth, sustainable development and poverty reduction: sound, accountable and transparent institutions and policies; macroeconomic stability; the increased fiscal transparency essential to tackle corruption, boost private sector development, and attract investment; a credible legal framework; and the elimination of impediments to private investment, both domestic and foreign. 例文帳に追加

我々は、経済社会開発が進展するためには、開発途上国自身が、健全で信頼できる透明な制度・政策、マクロ経済の安定、腐敗への取組に不可欠な資金の透明性向上、民間セクター開発の促進、投資促進、信頼できる法制度の構築、海外及び国内の民間投資の障害の撤廃といった、経済成長、持続可能な開発及び貧困削減のための政策を実施することが必要不可欠であるとの考えを再確認した。 - 財務省

(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

(ii) Where a single corporation or two or more corporations intervene(s) between a corporation which is a shareholder, etc. of a specially-related domestic corporation (excluding a foreign corporation which is a shareholder, etc. set forth in the preceding item falling under the case listed in the said item and a corporation falling under the category of a specially-related shareholder, etc.) and a specially-related shareholder, etc. and has(have) a linkage with them through holding the shares, etc. (where the said corporation which is a shareholder, etc. is a domestic corporation and the said intervening corporation(s) is a (are all) domestic corporation(s), excluding the said domestic corporation(s) and a corporation falling under the category of a specially-related shareholder, etc.; hereinafter referred to as a "capital contribution-related corporation(s)" in this item) (limited to the case where 80 percent or more of the number or the amount of the issued shares, etc. of each of a capital contribution-related corporation(s) and the said corporation which is a shareholder, etc. are held by a specially-related shareholder, etc. or a capital contribution-related corporation(s) (such specially-related shareholder, etc. or capital contribution-related foreign corporation(s) shall be limited to those 80 percent or more of the number or the amount of whose issued shares, etc. are held by a specially-related shareholder, etc. or other capital contribution-related corporation(s))): The ratio of the number or the amount of the shares, etc. of the specially-related domestic corporation held by the said corporation which is a shareholder, etc. out of the total issued shares, etc. of the said specially-related domestic corporation (where there are two or more such corporations which are shareholders, etc., the sum of the ratios calculated for each of them). 例文帳に追加

二　特殊関係内国法人の株主等である法人（前号に掲げる場合に該当する同号の株主等である外国法人及び特殊関係株主等に該当する法人を除く。）と特殊関係株主等との間にこれらの者と株式等の所有を通じて連鎖関係にある一又は二以上の法人（当該株主等である法人が内国法人であり、かつ、当該一又は二以上の法人のすべてが内国法人である場合の当該一又は二以上の内国法人及び特殊関係株主等に該当する法人を除く。以下この号において「出資関連法人」という。）が介在している場合（出資関連法人及び当該株主等である法人がそれぞれその発行済株式等の百分の八十以上の数又は金額の株式等を特殊関係株主等又は出資関連法人（その発行済株式等の百分の八十以上の数又は金額の株式等が特殊関係株主等又は他の出資関連法人によつて所有されているものに限る。）によつて所有されている場合に限る。）　当該株主等である法人の有する特殊関係内国法人の株式等の数又は金額が当該特殊関係内国法人の発行済株式等のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である法人につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム

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

The government at that time was trying to abolish Hokkaido Development Commissioner and dispose of all the government-run businesses to the private sector, and in connection with it Tomoatsu GODAI went to Hokkaido with Goichi NAKANO and Ichibee TANAKA to carefully inspect various places, and planned to receive the Iwanai coal mine and the Akkeshi forest as disposals from the government and export coals and wood to foreign countries to increase the national wealth, and also planned to harvest the marine products from the coasts of Hokkaido to answer domestic demand, and they applied to the director general of Hokkaido Development Commissioner for it in July, 1881. 例文帳に追加

当時政府はには開拓使を廃し、官有物一切を民間に払い下げようとする議があり、それと相表裏して五代友厚は、中野吾一、田中市兵衛とともに北海道に至り、つぶさに各地の状況を視察し、まず、岩内炭坑および厚岸山林の払い下げをうけ、石炭、木材を海外に輸出して、国富の増進をはかるとともに、北海道沿岸の海産物を採取して、内地の需要にあてようとし、14年7月このことを開拓使長官に出願した。 - Wikipedia日英京都関連文書対訳コーパス

(7) Where the amount of creditable foreign corporation tax or individually creditable foreign corporation tax has been deemed to have been reduced, pursuant to the provisions of paragraph (5) or the preceding paragraph, the provisions of Article 69(10) of the Corporation Tax Act shall be applied as specified in Article 150 (excluding paragraph (2)) of the Order for Enforcement of the Corporation Tax Act. In this case, in paragraph (1) of the said Article, the term "Article 69(8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of the said Article by deeming the amount to be as specified therein)" shall be deemed to be replaced with "Article 69(8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of the said Article by deeming the amount to be as specified therein) and 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 (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article);" and the term "the amount of reduced creditable foreign corporation tax" shall be deemed to be replaced with "the amount of reduced creditable foreign corporation tax (including the amount of creditable foreign corporation tax or individually creditable foreign corporation tax that is deemed to have been reduced pursuant to the provisions of Article 39-18(5) or (6) (Reduction 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)." 例文帳に追加

７　第五項又は前項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされた場合における法人税法第六十九条第十項の規定の適用については、法人税法施行令第百五十条（第二項を除く。）に定めるところによる。この場合において、同条第一項中「法第六十九条第八項（同条第九項の規定によりみなして適用する場合を含む。）」とあるのは「法第六十九条第八項（同条第九項の規定によりみなして適用する場合を含む。）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）（同条第二項の規定によりみなして適用する場合を含む。）」と、「減額控除対象外国法人税額」とあるのは「減額控除対象外国法人税額（租税特別措置法施行令第三十九条の十八第五項又は第六項（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減額）の規定により減額があつたものとみなされる控除対象外国法人税の額又は個別控除対象外国法人税の額を含む。）」とする。 - 日本法令外国語訳データベースシステム

(3) With regard to the application of the provisions of Article 138(vi) of the Act, loans provided for a domestic corporation or a resident for the purpose of purchasing a vessel or aircraft to be used for the operations by the said domestic corporation or the said resident shall be treated as loans falling under the provisions of the said item, and loans provided for a foreign corporation or a nonresident prescribed in Article 2(1)(v) (Definitions) of the Income Tax Act (hereinafter referred to as a "nonresident" in this Chapter) for the purpose of purchasing a vessel or an aircraft to be used for the operations by the said foreign corporation or the said nonresident shall be treated as loans other than those falling under the provisions of Article 138(vi) of the Act. 例文帳に追加

３　法第百三十八条第六号の規定の適用については、内国法人又は居住者の業務の用に供される船舶又は航空機の購入のためにその内国法人又は居住者に対して提供された貸付金は、同号の規定に該当する貸付金とし、外国法人又は所得税法第二条第一項第五号（定義）に規定する非居住者（以下この章において「非居住者」という。）の業務の用に供される船舶又は航空機の購入のためにその外国法人又は非居住者に対して提供された貸付金は、法第百三十八条第六号の規定に該当する貸付金以外の貸付金とする。 - 日本法令外国語訳データベースシステム

It is troubling to see investors, both domestic and foreign, question the fairness and transparency of the Japanese financial markets because of this case.In order to ensure market fairness and transparency, the FSA has been making ceaseless efforts to upgrade its financial market system through successive amendments to the FIEA. If points to be improved are found as a result of the investigation of this case, we will take appropriate actions. 例文帳に追加

今回の事案により、内外の投資家から、我が国市場の公正性・透明性に対し、疑念を持たれていることは憂慮すべきことでございまして、これまでも市場の公正性・透明性を確保すべく、金融商品取引法の改正等各般の制度整備に努めてきたところでありますが、今回の問題の解明を通じ、改善すべき点がある場合には、適切に対処していく所存であります。 - 金融庁

At the time of the crisis, companies and financial institutions in Asia were saddled with both "maturity" and "currency" mismatches in their funding positions. While depending on short-term foreign currency-denominated financing extended by European and American financial institutions which were not always well acquainted with the economic conditions in the region, these entities had been engaged in long-term domestic currency-denominated investments at home. The risks inherent in this dual mismatch were brought to the surface by the currency crisis.例文帳に追加

アジアの企業や金融機関は、アジアの経済情勢等について必ずしも充分な知識を有していない欧米の金融機関等からの外貨建ての短期借入れに資金調達を依存しつつ、現地通貨建てで長期の投資を行っていたため、「期間」と「通貨」の二重のミスマッチが生じ、通貨危機の発生により、この二重のミスマッチに伴うリスクが顕在化してしまいました。 - 財務省

(v) Those who wish to manage the first class consigned freight forwarding business pertaining to forwarding of the freight which a shipping business operator or airline business operator transports between Japan and foreign countries (hereinafter referred to as "international freight forwarding") or forwarding of the freight that departs and arrives between the areas within Japan conducted by an airline transportation operator (hereinafter referred to as "domestic freight forwarding") and fall under any of the following; 例文帳に追加

五　船舶運航事業者若しくは航空運送事業者が本邦と外国との間において行う貨物の運送（以下「国際貨物運送」という。）又は航空運送事業者が行う本邦内の各地間において発着する貨物の運送（以下「国内貨物運送」という。）に係る第一種貨物利用運送事業を経営しようとする者であって、次に掲げる者に該当するもの - 日本法令外国語訳データベースシステム

Specifically, with regard to Research and Development Business and Supervisory Business that global enterprises certified by the competent minister (hereinafter referred to as "Specified Multinational Enterprises") engage in by establishing a new company (hereinafter referred to as a "Domestic Affiliated Company") in Japan, measures, such as the application of special provisions for taxation, reduction of patent fees, expedition of procedures for investment from overseas, and expedition of entry examinations of foreign workers, shall be taken. 例文帳に追加

具体的には、主務大臣による認定を受けたグローバル企業（以下「特定多国籍企業」という。）が、我が国に新たな会社（以下「国内関係会社」という。）を設立して行う研究開発事業及び統括事業について、課税の特例、特許料の軽減、海外からの投資手続の迅速化、外国人労働者の入国審査の迅速化等の措置を講ずることとする。 - 経済産業省

However, these policies are also commonly enacted to promote industrial policy, i.e., to protect specific industries. Discrimination between domestic and foreign suppliers in government procurement will, in the short run, help countries achieve their industrial policy objectives, but ultimately creates an arbitrary barrier to fostering a fully competitive environment. For entities procuring goods, restrictive policies will prevent them from buying the best possible goods and services at the lowest possible price and will, therefore, prevent the government budget from achieving maximum utility.例文帳に追加

そのような内外差別的な調達は、当該産業政策の目標達成のためには、短期的には一定の貢献をすることになる反面、外国からの入札者を含めた、十分な競争環境の創出が恣意的に妨げられることで、調達サイドにとっては、最低価格かつ最良の物品やサービスの調達を妨げ、ひいては、政府予算の最大限の活用を阻害することとなる。 - 経済産業省

i) A corporation that falls under the category of foreign corporation listed in Article 141(i) of the Corporation Tax Act (Foreign Corporations Having Permanent Establishments in Japan) (in the case of a corporation that is a partner under a partnership contract prescribed in Article 161(i)-2 (Domestic Source Income) (including a person similar thereto who is specified by a Cabinet Order) (hereinafter referred to a "partner corporation" in this paragraph); limited to such corporation specified by a Cabinet Order): Domestic source income listed in Article 161(i)-2 to (iii), (vi), (vii), (ix) or (x) (in the case of the consideration prescribed in Article 161(i)-3: limited to such domestic source income related to consideration to be attributed to the trust property under a trust prescribed in the proviso of Article 13(1) (Attribution of Assets and Liabilities in Trust Property and Profit and Expenses to Be Attributed to Trust Property) that has been entrusted with a business office located in Japan 例文帳に追加

一　法人税法第百四十一条第一号（国内に恒久的施設を有する外国法人）に掲げる外国法人に該当する法人（第百六十一条第一号の二（国内源泉所得）に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である法人（以下この項において「組合員である法人」という。）にあつては、政令で定めるものに限る。）　第百六十一条第一号の二から第三号まで、第六号、第七号、第九号又は第十号に掲げる国内源泉所得（同条第一号の三に規定する対価にあつては、第十三条第一項ただし書（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する信託で国内にある営業所に信託されたものの信託財産に帰せられるものに係るものに限る。） - 日本法令外国語訳データベースシステム

As part of the efforts to provide information obtained through the consultations, and to conduct domestic discussions, the ministers, senior-vice ministers and parliamentary secretaries from the Cabinet Secretariat, METI, Ministry of Foreign Affairs, and Ministry of Agriculture, Forestry and Fisheries participated in the “Regional Symposium to Think TPP Together,” which was hosted by the Japan Regional Newspapers Association, etc. and was held in nine places nationwide from February to March; in other occasions, the government, upon request, dispatched to prefectures officers to explain the TPP, and exchanged opinions over TPP with the organizations that had expressed interest in or concerns over TPP.例文帳に追加

協議で得られた情報の提供、国民的議論については、2 月から 3 月にかけて全国地方新聞社連合会等が主催し、全国 9 か所で開催された「TPP をともに考える　地域シンポジウム」に内閣官房・経済産業省・外務省・農林水産省から政務三役が参加した他、要望に応じ、政府から都道府県に説明員を派遣し、関心や懸念を表明している関係団体と TPP に関する意見交換を実施した。 - 経済産業省

As seen above, the yen appreciation has not had a significant impact on SMEs due to the fact that a majority of SMEs provide products and services to meet domestic demand. On the contrary, the yen appreciation has had a positive impact on some SMEs. However, for SMEs that are involved in exports, or have business relations with export companies, there has been a negative impact, and foreign exchange rate fluctuations and their impacts must be continually and carefully watched.例文帳に追加

以上のとおり、円高の影響については、多くの中小企業が内需向けの製品・サービスを提供しているため、その影響がほとんどない場合が多く、一部では、原材料・仕入価格の低下のメリットも生じているが、輸出を行ったり、輸出企業と取引がある中小企業では悪影響が生じており、今後とも、為替レートの動向とその影響を注視していくことが必要である。 - 経済産業省

(4) Where a specified foreign subsidiary company, etc. prescribed in the preceding paragraph that is related to a domestic corporation listed in each item of paragraph (1) has a fixed facility in the state or territory where its head office or principal office is located, and falls under any of the cases listed in the following items depending on the type of business listed in the following items to which its principal business corresponds in each business year, the provisions of paragraph (1) and the preceding paragraph shall not apply to the eligible retained income of the said specified foreign subsidiary company, etc. for the relevant business year: 例文帳に追加

４　第一項及び前項の規定は、第一項各号に掲げる内国法人に係る前項に規定する特定外国子会社等がその本店又は主たる事務所の所在する国又は地域において固定施設を有するものである場合であつて、各事業年度においてその行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合に該当するときは、当該特定外国子会社等のその該当する事業年度に係る適用対象留保金額については、適用しない。 - 日本法令外国語訳データベースシステム

(4) Where a specified foreign corporation prescribed in the preceding paragraph related to a domestic corporation that is a specially-related shareholder, etc. has a fixed facility in the state or territory where its head office or principal office is located, and falls under any of the cases listed in the following items depending on the type of business listed in the following items to which its principal business corresponds in each business year, the provisions of paragraph (1) and the preceding paragraph shall not apply to the eligible retained income of the said specified foreign corporation for the relevant business year: 例文帳に追加

４　第一項及び前項の規定は、特殊関係株主等である内国法人に係る同項に規定する特定外国法人がその本店又は主たる事務所の所在する国又は地域において固定施設を有するものである場合であつて、各事業年度においてその行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合に該当するときは、当該特定外国法人のその該当する事業年度に係る適用対象留保金額については、適用しない。 - 日本法令外国語訳データベースシステム

Article 66-9 Matters concerning the determination as to whether or not a domestic corporation falls under any of the categories of corporation listed in the items of Article 66-6(1), the treatment of the part of the amount of creditable foreign corporation tax that shall be deemed to be paid by a domestic corporation pursuant to the provision of Article 66-7(1), which pertains to the taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of income for each business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order. 例文帳に追加

第六十六条の九　内国法人が第六十六条の六第一項各号に掲げる法人に該当するかどうかの判定に関する事項、第六十六条の七第一項の規定により内国法人が納付したとみなされる控除対象外国法人税の額のうち前条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入された課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

As internationalization and financial conglomeratization progresses, the necessity of strengthening partnerships with overseas regulatory authorities is increasing, and the movement towards the convergence of regulation and standards is accelerating. Taking this situation into consideration, the FSA will strive to adhere to the equal treatment principle of domestic and foreign financial institutions; make the Japanese financial system and financial markets universal based on a clear philosophy and rules; and at the same time play a leading role in international standard-setting activities regarding financial services, participating actively, not passively, from a strategic standpoint. 例文帳に追加

. 国際化や金融コングロマリット化の進展に伴い、海外監督当局との連携強化の必要性が増すとともに、規制・基準の収斂の動きが加速している。こうした状況を踏まえ、内外無差別の原則を貫徹し、わが国の金融システム及び金融市場を明確な理念及びルールに基づいた普遍性のあるものにすると同時に、金融に関する国際的なルール作りに受身ではなく、戦略的見地から積極的に参加し、主導的な役割を果たすべく努力する。 - 金融庁

Article 21 The State and Local governments shall take such necessary measures as promoting research studies on psychological trauma and other mental and physical influences that Crime Victims receive from Crimes and methods to restore their mental and physical health, collecting, organizing and utilizing domestic and foreign information, and cultivating human resources concerning support for Crime Victims and enhancing their qualifications, so that appropriate support based on professional expertise may be provided for Crime Victims. 例文帳に追加

第二十一条　国及び地方公共団体は、犯罪被害者等に対し専門的知識に基づく適切な支援を行うことができるようにするため、心理的外傷その他犯罪被害者等が犯罪等により心身に受ける影響及び犯罪被害者等の心身の健康を回復させるための方法等に関する調査研究の推進並びに国の内外の情報の収集、整理及び活用、犯罪被害者等の支援に係る人材の養成及び資質の向上等必要な施策を講ずるものとする。 - 日本法令外国語訳データベースシステム