「DOMESTIC AND FOREIGN」に関連した英語例文の一覧と使い方(12ページ目) - Weblio英語例文検索

v) A corporation which is a shareholder, etc. prescribed in Article 39-120-8(4)(ii) or capital contribution-related corporation(s) which intervene(s) between a specially-related domestic corporation and a specially-related shareholder, etc. pertaining to a specified foreign corporation mainly engaged in the business listed in Persons listed in item (i) or the preceding item 例文帳に追加

五　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特定外国法人に係る特殊関係株主等と特殊関係内国法人との間に介在する第三十九条の百二十の八第四項第二号に規定する株主等である法人又は出資関連法人（第一号又は前号に掲げる者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

(vi) A person who has a special relationship specified by Cabinet Order prescribed in Article 40-10, paragraph (1) of the Act to the persons listed as follows (excluding a person who falls under the category of the specially-related domestic corporation of a specified foreign corporation that is mainly engaged in business listed in Article 40-10, paragraph (4), item (i) of the Act, a person who falls under the category of a specially-related shareholder, etc. and a person who falls under the categories of persons listed in the preceding items): 例文帳に追加

六　次に掲げる者と法第四十条の十第一項に規定する政令で定める特殊の関係のある者（同条第四項第一号に掲げる事業を主として行う特定外国法人に係る特殊関係内国法人に該当する者及び特殊関係株主等に該当する者並びに前各号に掲げる者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

While there are a range of issues expressed by domestic and foreign investors alike with regard to the corporate governance of listed companies in Japan, one of the key issues is the fact that there seems to be no end to instances where the interests of minority shareholders are severely undermined when companies raise additional capital from the market. 例文帳に追加

我が国上場会社等のコーポレート・ガバナンスについて内外の投資者等から強い懸念が表明されている要因には、さまざまなものがあると認められるが、その重要な一つとして、上場会社等が市場において行う資金調達等をめぐって、少数株主等の利益を著しく損なうような事例などが後を絶たないことが挙げられる。 - 金融庁

According to an analysis conducted by the Ministry of Commerce of China, the supply of 430 consumer goods items, centering on industrial products, is expected to become excessive in China in the first half of 2006, accounting for 71.7% of all consumer goods. The prospect reflects slackening growth in exports of textile products business strategy is shifting to domestic sale), excessive production capacity for home electronics appliances and rapid expansion of automobile production mainly by foreign-affiliated carmakers.例文帳に追加

例えば、中国商務部の行った分析では、繊維製品の輸出の鈍化（国内販売への転換）、家電製品の生産能力の過剰、外資企業を中心とした自動車生産能力の急拡大等を背景に、2006年上半期において供給過剰となる消費財は、工業製品を中心に430品目、全体の71.7％に達する見込みであるとされている。 - 経済産業省

(xiii) Article 52 (Reserve for Bad Debts) of the Act: The monetary claim prescribed in paragraphs (1) and (2) of the said Article shall be limited to a monetary claim pertaining to a business which a foreign corporation conducts in Japan, and each business year prescribed in these paragraphs shall not include a business year containing a day on which a corporation falling under any of the foreign corporations listed in items (i) through (iii) of Article 141 of the Act came to fall under the category of a foreign corporation listed in item (iv) of the said Article or a corporation falling under a foreign corporation listed in the said item abolished a business prescribed in Article 138(ii) of the Act which had been conducted in Japan (hereinafter referred to as a "business year abolishing domestic business" in this paragraph); 例文帳に追加

十三　法第五十二条（貸倒引当金）　同条第一項及び第二項に規定する金銭債権は、外国法人が国内において行う事業に係る当該金銭債権に限るものとし、これらの項に規定する各事業年度には、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に該当する法人が同条第四号に掲げる外国法人に該当することとなつた場合又は同号に掲げる外国法人に該当する法人が法第百三十八条第二号に規定する事業で国内において行うものを廃止した場合におけるこれらの法人のそれぞれその該当することとなつた日又はその廃止した日の属する事業年度（以下この項において「国内事業終了年度」という。）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

It is considered that an increased portion of the direct investment income is more likely to go to the reinvestment in overseas countries in the short term, but, if the funds are recycled in Japan over the medium term, through facilitation of the fund repatriation by the foreign dividend exemption system and economic collaboration, the utilization of the funds in domestic research and development investment or capital investments may possibly activate innovation in Japan.例文帳に追加

直接投資収益増は短期的には現地への再投資に向かう可能性が高いと見られているが、外国子会社配当益金不算入制度や経済連携を通じた資金還流の円滑化を通じて、中期的に資金が国内へ還流されれば、これが国内研究開発投資や設備投資等に活用されることで我が国のイノベーションを更に活性化させる可能性がありうる。 - 経済産業省

* On preparing this report, we made reference to many domestic and foreign literatures and survey reports including the “Future Vision of Pharmaceutical Industry – Industry’s missions and challenges toward 2015” (May 2007) by the Office of Pharmaceutical Industry Research, Japan Pharmaceutical Manufacturers Association. We obtained cooperation from many people including Professor Kimura, Donated Course “Pharmacobusiness Innovation”, Graduate School of Pharmacy, The University of Tokyo. We are grateful to all the relevant people.例文帳に追加

※ この報告書の作成に当たり、日本製薬工業協会医薬産業政策研究所「製薬産業の将来像～2015 年に向けた産業の使命と課題～」（2007.5）をはじめ内外の数多くの文献や調査報告書を引用させていただいた。また、東京大学大学院薬学系研究科・寄附講座ファーマコビジネス・イノベーション教室の木村教授をはじめ多くの方々に御協力いただいた。全ての関係者の方々に感謝を申し上げる。 - 厚生労働省

In such a dire situation, since some parts of the Japanese automotive and electronic parts (such as semiconductors) industries, and related industrial manufacturing materials necessary for those productions are located in the three severely damaged Tohoku prefectures of Iwate, Miyagi, and Fukushima and neighborhood areas of Ibaraki etc. (herein after referred to as "disaster-stricken area"), a concern was expressed from various quarters that supply of parts and materials from disaster-stricken areas may be delayed or interrupted. In fact, some of the domestic and foreign production activities were affected.例文帳に追加

そうした中、被災の程度が大きい岩手県、宮城県、福島県の東北3 県や茨城県等の周辺地域（以下、被災地域という。）は、我が国における自動車部品産業、半導体等の電子部品産業やそれらの生産に必要な素材等関連産業の集積地域の一部であるため、被災地域からの部品や素材の供給が停滞するのではないかという懸念が各方面から表明され、実際の国内外の生産活動に影響を与えているものもある。 - 経済産業省

(8) The amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by a Cabinet Order and is to be deducted from the amount of interest on liabilities, etc. to be paid to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 66-5(2) of the Act shall be the amount obtained by multiplying the amount of interest on liabilities, etc. to be paid to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said domestic corporation which pertain to a specified bond transaction with a repurchase/resale agreement, etc. by the ratio obtained by dividing the average balance of liabilities after adjustment by the average balance of liabilities regarding liabilities pertaining to the said specified bond transaction with a repurchase/resale agreement, etc. 例文帳に追加

８　法第六十六条の五第二項に規定する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から控除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負債の利子等の額は、当該内国法人に係る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のうち特定債券現先取引等に係るものに、調整後平均負債残高を当該特定債券現先取引等に係る負債に係る平均負債残高で除して得た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

In general, it seems that European and U.S. service companies which are actively expanding globally have overseas business strategies with the following features: Ascertain the company’s competitive strengths which can be internationally effective, such as efficiency from IT utilization; Expand into overseas markets in which these strengths can be maximized; The entire company obtains the benefits associated with expanded scale by maintaining the proper degree of integration and consistency of domestic and foreign operations, achieving even more competitive strength and growth.例文帳に追加

一般に積極的なグローバル展開を行っている欧米サービス企業の海外事業戦略の特徴は、IT 利活用等による効率化など自らの持つ国際的に通用する競争力を見極め、それを最大限発揮できる海外市場を開拓し、内外の事業の一体性、一貫性を相当程度維持することで規模拡大に伴うメリットを全社で享受することを通じ、一層の競争力強化と成長を実現していることにあると考えられる。 - 経済産業省

ii) A person who holds over 50 percent of the total number or total amount of the issued shares, etc. of a domestic corporation listed in the items of Article 66-6(1) of the Act which pertains to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 40-4(4)(i) of the Act (excluding a person falling under any of those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding item who is related to the said specified foreign subsidiary company, etc. 例文帳に追加

二　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特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人の発行済株式等の百分の五十を超える数又は金額の株式等を有する者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前号に掲げる者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

ii) A person who holds over 50 percent of the total number or total amount of the issued shares, etc. of a domestic corporation listed in the items of Article 66-6(1) of the Act which pertains to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 66-6(4)(i) of the Act (excluding a person falling under any of those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding item who is related to the said specified foreign subsidiary company, etc. 例文帳に追加

二　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特定外国子会社等に係る同条第一項各号に掲げる内国法人の発行済株式等の百分の五十を超える数又は金額の株式等を有する者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前号に掲げる者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

iii) A person who holds over 50 percent of the total number or total amount of the issued shares, etc. of a domestic corporation listed in the items of Article 66-6(1) of the Act which pertains to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 68-90(4)(i) of the Act (excluding a person falling under any of those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding two items who is related to the said specified foreign subsidiary company, etc. 例文帳に追加

三　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特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人の発行済株式等の百分の五十を超える数又は金額の株式等を有する者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前二号に掲げる者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

(iii) Where an event listed in Article 66-8(1)(iii) of the Act has occurred with regard to an affiliated foreign company related to a domestic corporation prescribed in the said paragraph: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc., the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, taxable retained income or individually taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event, under the provisions of the said paragraph or Article 68-92(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit. 例文帳に追加

三　法第六十六条の八第一項に規定する内国法人に係る外国関係会社につき同項第三号に掲げる事実が生じた場合　同号に定める金額（当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は課税対象留保金額若しくは個別課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十八条の九十二第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額 - 日本法令外国語訳データベースシステム

(iii) In the case where the amount of revenue and expenses, or the amount of loss related to the foreign corporation's business conducted both in and outside Japan is allocated as the amount to be included in gross profits and the amount of deductible expenses in the calculation of the amount of income categorized as income from domestic sources prescribed in Article 142 of the Act for said business year, the statement showing said amount of revenue and expenses, or the amount of loss, the basis of the calculation concerning the allocation thereof, and other matters for reference 例文帳に追加

三　その外国法人の国内及び国外の双方にわたつて行う事業に係る収益の額又は費用若しくは損失の額を、当該事業年度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益金の額又は損金の額に算入すべき金額として配分している場合には、当該収益の額又は費用若しくは損失の額及びその配分に関する計算の基礎その他参考となるべき事項を記載した明細書 - 日本法令外国語訳データベースシステム

(20) The provisions of paragraph (2) to paragraph (6), and paragraph (8) to paragraph (18) shall apply mutatis mutandis where a domestic financial institution, etc. prescribed in Article 6(8) of the Act shall be subject to the provisions of the main clause of paragraph (4) of the said Article as well as paragraph (6) and paragraph (7) of the said Article, all of which shall be applied mutatis mutandis pursuant Article 6(8) of the Act. In this case, in paragraph (3), the term "the name and domicile or residence or the location of the person's head office or principal office (hereinafter referred to as "domicile, etc." in this paragraph, the next paragraph and paragraph (8)), each of which is located outside Japan" and the term "name and domicile, etc. located outside Japan" shall be deemed to be replaced with "name and the location of the person's head office or principal office"; in paragraph (4) and paragraph (8), the term "name and domicile, etc. located outside Japan" shall be deemed to be replaced with "name and the location of the person's head office or principal office"; and in paragraph (11), the term "nonresident or foreign corporation" shall be deemed to be replaced with "nonresident or foreign corporation, or domestic financial institution, etc. prescribed in Article 6(8) of the Act." 例文帳に追加

２０　第二項から第六項まで及び第八項から第十八項までの規定は、法第六条第八項に規定する国内金融機関等につき同項において準用する同条第四項本文、第六項及び第七項の規定の適用がある場合について準用する。この場合において、第三項中「氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地（以下この項、次項及び第八項において「住所等」という。）」とあり、及び「氏名又は名称及び国外にある住所等」とあるのは「名称及び本店又は主たる事務所の所在地」と、第四項及び第八項中「氏名又は名称及び国外にある住所等」とあるのは「名称及び本店又は主たる事務所の所在地」と、第十一項中「非居住者又は外国法人」とあるのは「非居住者若しくは外国法人又は法第六条第八項に規定する国内金融機関等」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

(31) The provisions of paragraphs (13) to (17), and paragraphs (19) to (29) shall apply mutatis mutandis where a domestic financial institution, etc. prescribed in Article 6, paragraph (8) of the Act is be subject to the provisions of the main clause of paragraph (4) of said Article as well as paragraph (6) and paragraph (7) of said Article, all of which shall apply mutatis mutandis pursuant Article 6, paragraph (8) of the Act. In this case, in paragraph (14), the term "the name and domicile or residence or the location of the person's head office or principal office (hereinafter referred to as "domicile, etc." in this paragraph, the following paragraph and paragraph (19)), each of which is located outside Japan" and the term "name and domicile, etc. outside Japan" shall be deemed to be replaced with "name and the location of the person's head office or principal office"; in paragraph (15) and paragraph (19), the term "name and domicile, etc. outside Japan" shall be deemed to be replaced with "name and the location of the person's head office or principal office"; and in paragraph (22), the term "nonresident or foreign corporation" shall be deemed to be replaced with "nonresident or foreign corporation, or domestic financial institution, etc. prescribed in Article 6, paragraph (8) of the Act." 例文帳に追加

３１　第十三項から第十七項まで及び第十九項から第二十九項までの規定は、法第六条第八項に規定する国内金融機関等につき同項において準用する同条第四項本文、第六項及び第七項の規定の適用がある場合について準用する。この場合において、第十四項中「氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地（以下この項、次項及び第十九項において「住所等」という。）」とあり、及び「氏名又は名称及び国外にある住所等」とあるのは「名称及び本店又は主たる事務所の所在地」と、第十五項及び第十九項中「氏名又は名称及び国外にある住所等」とあるのは「名称及び本店又は主たる事務所の所在地」と、第二十二項中「非居住者又は外国法人」とあるのは「非居住者若しくは外国法人又は法第六条第八項に規定する国内金融機関等」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

(vi) A person who has a special relationship specified by a Cabinet Order prescribed in Article 40-10(2)(i) of the Act with those listed as follows (excluding a person falling under the category of a specially-related domestic corporation pertaining to a specified foreign corporation mainly engaged in the business listed in Article 40-10(4)(i) of the Act, a person falling under the category of a specially-related shareholder, etc. and a person falling under the category of persons listed in the preceding items): 例文帳に追加

六　次に掲げる者と法第四十条の十第二項第一号に規定する政令で定める特殊の関係のある者（同条第四項第一号に掲げる事業を主として行う特定外国法人に係る特殊関係内国法人に該当する者及び特殊関係株主等に該当する者並びに前各号に掲げる者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

v) A corporation which is a shareholder, etc. prescribed in Article 39-20-8(4)(ii) or capital contribution-related corporation(s) which intervene(s) between a specially-related domestic corporation and a specially-related shareholder, etc. pertaining to a specified foreign corporation mainly engaged in the business listed in Article 66-9-6(4)(i) of the Act (excluding a person falling under the category of persons listed in item (i) or the preceding item 例文帳に追加

五　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特定外国法人に係る特殊関係株主等と特殊関係内国法人との間に介在する第三十九条の二十の八第四項第二号に規定する株主等である法人又は出資関連法人（第一号又は前号に掲げる者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

(vi) A person who has a special relationship specified by a Cabinet Order prescribed in Article 66-9-6(2)(i) of the Act with those listed as follows (excluding a person falling under the category of a specially-related domestic corporation pertaining to a specified foreign corporation mainly engaged in the business listed in Article 66-9-6(4)(i) of the Act, a person falling under the category of a specially-related shareholder, etc. and a person falling under the category of persons listed in the preceding items): 例文帳に追加

六　次に掲げる者と法第六十六条の九の六第二項第一号に規定する政令で定める特殊の関係のある者（同条第四項第一号に掲げる事業を主として行う特定外国法人に係る特殊関係内国法人に該当する者及び特殊関係株主等に該当する者並びに前各号に掲げる者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

(vi) A person who has a special relationship specified by Cabinet Order prescribed in Article 66-9-6, paragraph (1) of the Act to the persons listed as follows (excluding a person who falls under the category of the specially-related domestic corporation of a specified foreign corporation that is mainly engaged in business listed in Article 66-9-6, paragraph (4), item (i) of the Act, a person who falls under the category of a specially-related shareholder, etc. and a person who falls under the category of persons listed in the preceding items): 例文帳に追加

六　次に掲げる者と法第六十六条の九の六第一項に規定する政令で定める特殊の関係のある者（同条第四項第一号に掲げる事業を主として行う特定外国法人に係る特殊関係内国法人に該当する者及び特殊関係株主等に該当する者並びに前各号に掲げる者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

Article 58 (1) The court before which recognition and assistance proceedings are pending may, when it finds it necessary before issuing an order on a petition for recognition of foreign insolvency proceedings, upon the petition of an interested person or by its own authority, order a stay of the domestic insolvency proceedings against the same debtor; provided, however, that this shall only apply in cases where all of the requirements listed in the items under paragraph (1) of the preceding Article are met. 例文帳に追加

第五十八条　承認援助手続が係属する裁判所は、外国倒産処理手続の承認の申立てについて決定をする前において、必要があると認めるときは、利害関係人の申立てにより又は職権で、同一の債務者についての国内倒産処理手続の中止を命ずることができる。ただし、前条第一項各号に掲げる要件のすべてを満たす場合に限る。 - 日本法令外国語訳データベースシステム

Article 60 (1) Where it becomes obvious, after an order of recognition of foreign insolvency proceedings was made, that a petition for commencement of domestic insolvency proceedings has been filed against the same debtor (excluding the case prescribed in paragraph (1) of the preceding Article), the court before which the recognition and assistance proceedings are pending shall issue an order specified in item (i) of said paragraph in the case set forth in said item. 例文帳に追加

第六十条　承認援助手続が係属する裁判所は、外国倒産処理手続の承認の決定があった後、同一の債務者につき国内倒産処理手続の開始の申立てがされたことが明らかになった場合（前条第一項に規定する場合を除く。）において、同項第一号に掲げる事由がある場合には、同号に定める決定を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

Examples of these restrictions include local content requirements (which require that locally-produced goods be purchased or used), manufacturing requirements (which require that certain components be domestically manufactured), trade balancing requirements, domestic sales requirements, technology transfer requirements, export performance requirements (which require that a specified percentage of production volume be exported), local equity restrictions, foreign exchange restrictions, remittance restrictions, licensing requirements, and employment restrictions.例文帳に追加

このような要求の例としては、ローカルコンテント要求（国産品の購入又は使用の要求）、使用部品の製造要求、輸出入均衡要求、国内販売要求、技術移転要求、輸出要求（生産量の一定割合を（特定の地域に）輸出することに対してインセンティブを与えるもの）、出資比率規制、為替規制、送金規制、ライセンシング要求、雇用規制等が挙げられる。 - 経済産業省

In addition, the Agreement provides an illustrative list that explicitly prohibits local content requirements, trade balancing requirements, foreign exchange restrictions and export restrictions (domestic sales requirements) that would violate Articles III:4 or XI:1 of GATT 1994.例文帳に追加

同協定は、輸入産品を課税、規則等の面で、国内産品に比べ差別的に取り扱ってはならないとするGATT 第３条の内国民待遇及び第11条に規定される輸出入数量制限の一般的禁止に違反するTRIMsの禁止を規定し、特にローカルコンテント要求、輸出入均衡要求、為替規制及び輸出制限（国内販売要求）といった措置（図表８―１）をTRIMs協定の付属書の例示表に示して明示的に禁止した。 - 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

Government and business in particular became concerned that Germany lacked the attractiveness to draw foreign capital and as an industrial location for reasons including high domestic costs and the strong German mark;the offshore transfer of the production bases of some large companies; soaring direct investment in the Central and East European nations following German unification, and the accompanying growth in imports from these countries (Figs 4.1.13, 4.1.14); and the emptying of federal government coffers as public funds were poured into the former East Germany.例文帳に追加

国内の高コスト体質やマルク高を嫌って、大企業の一部が生産拠点を国外に移転させてしまったこと、ドイツ統一以降、旧中東欧諸国への直接投資が急増するとともに、これらの国からの製品輸入が増大していること（第４―１―13図、第４―１―14図）、旧東ドイツ地域への公的資金の投入が連邦政府の財政を圧迫していること等の事情から、ドイツが海外資本を引きつける対象として、あるいは生産立地としての魅力に欠けているのではないかとの危機感が、政府、経済界を中心に高まったのである。 - 経済産業省

(i) Where the amount of a dividend, etc. that the said specified foreign subsidiary company, etc. receives from any other specified foreign subsidiary company, etc. related to the said domestic corporation (including a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter referred to as the "other specified foreign subsidiary company, etc." in this paragraph) in the relevant business year does not exceed the amount of a dividend payable corresponding to the capital contributions of the said specified foreign subsidiary company, etc. out of the total amount of a dividend payable by the said other specified foreign subsidiary company, etc. in the business year including the base date for paying the said dividend, etc. (hereinafter referred to as the "base business year" in this paragraph) and the said base business year is the business year during which the taxable retained income prescribed in Article 66-6(1) of the Act (hereinafter referred to as the "taxable retained income" in this Section) or individually taxable retained income prescribed in Article 68-90(1) of the Act (hereinafter referred to as the "individually taxable retained income" in this Section) arises: The amount of the said dividend, etc. 例文帳に追加

一　当該特定外国子会社等が当該各事業年度において当該内国法人に係る他の特定外国子会社等（法第六十八条の九十第一項に規定する特定外国子会社等を含む。以下この項において「他の特定外国子会社等」という。）から受ける配当等の額が当該他の特定外国子会社等の当該配当等の額の支払に係る基準日の属する事業年度（以下この項において「基準事業年度」という。）の配当可能金額のうち当該特定外国子会社等の出資対応配当可能金額を超えない場合であつて、当該基準事業年度が法第六十六条の六第一項に規定する課税対象留保金額（以下この節において「課税対象留保金額」という。）又は法第六十八条の九十第一項に規定する個別課税対象留保金額（以下この節において「個別課税対象留保金額」という。）の生ずる事業年度である場合　当該配当等の額 - 日本法令外国語訳データベースシステム

ii) An event listed in Article 66-8(1)(ii) of the Act: The amount obtained by multiplying the amount specified in the said item by the ratio of the shares, etc. for considering the claims held by the said domestic corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (where the amount specified in the said item has been delivered to a person listed in item (ii)(a) and (b) of the preceding paragraph who is related to the said domestic corporation, excluding the shares, etc. for considering the claims indirectly held via such person 例文帳に追加

二　法第六十六条の八第一項第二号に掲げる事実　同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時における当該内国法人の有する当該特定外国子会社等の請求権勘案保有株式等（同号に定める金額が当該内国法人に係る前項第二号イ及びロに掲げる者に対して交付された場合におけるこれらの者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

The fourth triennial review meeting also agreed that the existence of voluntary mutual recognition arrangements between domestic conformity assessment bodies and foreign conformity assessment bodies may help promote the acceptance of the results of conformity assessment conducted in other countries, and further agreed on an exchange of information on the status of the administration of existing governmental mutual recognition agreements and the cost-benefit performance of governmental mutual recognition agreements as well as on voluntary mutual recognition arrangements between conformity assessment bodies and their utilization by regulatory authorities.例文帳に追加

第４回３年見直しでは、このほかにも、国内の適合性評価機関と外国の適合性評価機関の間で行われる任意の相互承認取り極めの存在が適合性評価結果の受入を促進しうることが確認され、既存の政府間相互承認協定の運用状況や、政府間相互承認協定の費用対効果、また、任意の相互承認取り極めやその規制当局への利用に関してさらに情報交換をしていくことが合意された。 - 経済産業省

(3) Where a domestic corporation has acquired, as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a "qualified merger, etc."), the transfer of the whole or part of the number of shares, etc. of a specified foreign subsidiary company, etc. held through direct and/or indirect ownership prescribed in Article 66-6(2)(iii) (hereinafter referred to in this paragraph as the "number of shares, etc. held through direct and/or indirect ownership") by the merged corporation, the split corporation, the corporation making a capital contribution-in-kind or the corporation effecting post-formation acquisition of assets and/or liabilities, with regard to the application of the provision of paragraph (1) in the business year that includes the date of the said qualified merger, etc. and each subsequent business year of the said domestic corporation, the amount specified in each of the following items for the category of qualified merger, etc. listed in the relevant item shall, pursuant to the provision of a Cabinet Order, be deemed to be the taxed amount of retained income of the said domestic corporation for each business year within the preceding ten years: 例文帳に追加

３　内国法人が適格合併、適格分割、適格現物出資又は適格事後設立（以下この項において「適格合併等」という。）により被合併法人、分割法人、現物出資法人又は事後設立法人からその有する特定外国子会社等の第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）の全部又は一部の移転を受けた場合には、当該内国法人の当該適格合併等の日を含む事業年度以後の各事業年度における第一項の規定の適用については、次の各号に掲げる適格合併等の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該内国法人の前十年以内の各事業年度の課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

Based on this recognition, the FSA has taken a variety of measures in order to improve the environment for financial institutions to exercise their financial intermediary function, including putting into force the amended Act on Special Measures for Strengthening Financial Functions, partially relaxing the capital adequacy ratio requirement, expanding the scope of loans exempted from being treated as restructured loans, holding special hearings and conducting intensive inspections. We will also continue to keep a close watch on the trends in financial and capital markets in Japan and abroad and in corporate financing while maintaining cooperation with relevant domestic and foreign authorities 例文帳に追加

こういった認識の下、金融庁はこれまで金融機関の金融仲介機能、この環境を整備する観点から、これまでも改正金融機能強化法の施行でございますとか、銀行等の自己資本比率規制の一部弾力化、あるいは貸出条件緩和債権に該当しない場合の取扱いの拡充、特別ヒアリングや集中検査の実施など、様々な措置を講じてきたところでありますが、引き続き、内外の関係当局と連携しながら、内外の金融・資本市場や企業金融の動向を注視してまいりたいと考えております - 金融庁

Article 66-9-9 Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 66-9-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of creditable foreign corporation tax that shall be deemed to be paid by a domestic corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 66-9-7(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

第六十六条の九の九　特殊関係株主等と特殊関係内国法人との間に第六十六条の九の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十六条の九の七第一項の規定により特殊関係株主等である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

Article 50 (1) In the case of a person who holds a certificate of qualification pertaining to air navigation duties which was granted by a foreign government which is a contracting state for the Convention on International Civil Aviation, the Minister of Land, Infrastructure, Transport and Tourism may, upon application, grant competence certification, change of rating on competence certificate, aviation English proficiency certification or instrument flight certification without conducting all or parts of the paper examinations (except for those relating to the domestic Aviation Act listed in Appended Table 3) and practical examinations. 例文帳に追加

第五十条　国土交通大臣は、国際民間航空条約の締約国たる外国の政府が授与した航空業務の技能に係る資格証書を有する者については、申請により、学科試験（別表第三に掲げる国内航空法規に係るものを除く。）及び実地試験の全部又は一部を行わないで技能証明、技能証明の限定の変更、航空英語能力証明又は計器飛行証明を行うことができる。 - 日本法令外国語訳データベースシステム

Article 40-12 Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 40-10(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the calculation of the maximum amount of deduction prescribed in Article 95(1) of the Income Tax Act with regard to the amount of dividend, etc. that a resident receives from a specified foreign corporation related to the said resident, and other necessary matters concerning the application of the provisions of the preceding two Articles shall be specified by a Cabinet Order. 例文帳に追加

第四十条の十二　特殊関係株主等と特殊関係内国法人との間に第四十条の十第一項に規定する特定関係があるかどうかの判定に関する事項、居住者がその者に係る特定外国法人から受ける配当等の額に係る所得税法第九十五条第一項に規定する控除限度額の計算その他前二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

Article 5 (1) Upon receiving notification (limited to notification of loss or theft) in connection with domestic cultural property pursuant to the provisions of Article 33 of the Act for the Protection of Cultural Properties (inclusive of the application mutatis mutandis to Article 80, Article 108, and Article 120 of that Act), the Commissioner of the Agency for Cultural Affairs shall make an announcement thereof in the Official Gazette and, when the said property has been stolen from an institution stipulated in Article 7 (b) (i) of the Convention, shall also notify the Minister of Foreign Affairs. 例文帳に追加

第五条　文化庁長官は、国内文化財について文化財保護法第三十三条　（同法第八十条　、第百十八条及び第百二十条で準用する場合を含む。）の規定による届出（亡失又は盗難に係るものに限る。）があったときは、その旨を官報で公示するとともに、当該国内文化財が条約第七条（ｂ）（ｉ）に規定する施設から盗取されたものであるときは、外務大臣に通知するものとする。 - 日本法令外国語訳データベースシステム

(xviii) Article 62-4 (Transfer of Assets, etc. by Way of Qualified Capital Contribution in Kind Based on Book Value): The qualified capital contribution in kind prescribed in paragraph (1) the said Article (hereinafter referred to as a "qualified capital contribution in kind" in this paragraph and paragraph (8)) shall be limited to a qualified capital contribution in kind in which a foreign corporation listed in Article 141(i) of the Act (hereinafter referred to as a "capital contributing foreign corporation" in this item and the next item) transfers assets or liabilities to a domestic corporation, and where the value of the transferred assets and liabilities at the time of the said qualified capital contribution in kind exceeds the book value of the said transferred assets and liabilities immediately prior to the qualified capital contribution in kind as prescribed in Article 62-4(1) of the Act, the qualified capital contribution in kind shall be limited to that satisfying the following requirements: 例文帳に追加

十八　法第六十二条の四（適格現物出資による資産等の帳簿価額による譲渡）　同条第一項に規定する適格現物出資（以下この項及び第八項において「適格現物出資」という。）は、法第百四十一条第一号に掲げる外国法人（以下この号及び次号において「出資外国法人」という。）が内国法人に資産又は負債の移転を行う適格現物出資に限るものとし、その移転をした資産及び負債の当該適格現物出資の時の価額が当該移転をした資産及び負債の法第六十二条の四第一項に規定する直前の帳簿価額を超える場合には、次に掲げる要件を満たすものに限るものとする。 - 日本法令外国語訳データベースシステム

(vi) A person who has a special relationship specified by a Cabinet Order prescribed in Article 66-9-6(2)(i) of the Act with those listed as follows (excluding a person falling under the category of a specially-related domestic corporation pertaining to a specified foreign corporation mainly engaged in the business listed in Article 68-93-6(4)(i) of the Act, a person falling under the category of a specially-related shareholder, etc. and a person falling under the category of persons listed in the preceding items): 例文帳に追加

六　次に掲げる者と法第六十六条の九の六第二項第一号に規定する政令で定める特殊の関係のある者（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特定外国法人に係る特殊関係内国法人に該当する者及び特殊関係株主等に該当する者並びに前各号に掲げる者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

(vi) A person who has a special relationship specified by Cabinet Order prescribed in Article 68-93-6, paragraph (1) of the Act to a person listed as follows (excluding a person who falls under the category of the specially-related domestic corporation of a specified foreign corporation that is mainly engaged in business listed in Article 68-93-6, paragraph (4), item (i) of the Act, a person who falls under the category of a specially-related shareholder, etc., and a person who falls under the category of the persons listed in the preceding items): 例文帳に追加

六　次に掲げる者と法第六十八条の九十三の六第一項に規定する政令で定める特殊の関係のある者（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特定外国法人に係る特殊関係内国法人に該当する者及び特殊関係株主等に該当する者並びに前各号に掲げる者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

Article 193 With regard to matters for the application of the provisions of Article 132 (Denial of Acts or Calculation by Family Companies) or Article 134 (Refund of Interim Payment by Reassessment or Determination Pertaining to Final Return or Consolidated Final Return) of the Act which are applied mutatis mutandis pursuant to Article 147 (Mutatis Mutandis Application to Foreign Corporations) of the Act, the provisions of Chapter IV of the preceding Part (Reassessment and Determination Pertaining to Domestic Corporations) shall be applied mutatis mutandis. 例文帳に追加

第百九十三条　法第百四十七条（外国法人に対する準用）において準用する法第百三十二条（同族会社等の行為又は計算の否認）又は第百三十四条（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）の規定の適用に係る事項については、前編第四章（内国法人に係る更正及び決定）の規定を準用する。 - 日本法令外国語訳データベースシステム

China has brought about a net increase in foreign exchange reserves of approximately US$200 billion or greater per year based on a rigid currency exchange rate system. While China needs to accelerate reforms for more flexible exchange rates for sound domestic macroeconomic management, making exchange rate level adjustments to the exchange rate level itself has a limited role in reducing this type of IS balance, and there cannot be expected to be a significant reduction in the current account imbalance.例文帳に追加

硬直的な為替レート制度の下、年間約 2,000 億ドル以上の外貨準備を純増させる中国については、健全な国内マクロ経済運営のためにも一層柔軟な為替レート相場形成のための改革の加速が必要ではあるものの、為替レート水準の調整そのものではこうした貯蓄・投資バランス不均衡の縮小に果たす役割は限定的であり、経常収支不均衡の大幅な縮小は期待できない。 - 経済産業省

Local content requirements, for example, illustrate this distinction between short-term advantage and long-term disadvantage. Local content requirements may force a foreign affiliated producer to use locally produced parts. Although this requirement results in immediate sales for the domestic parts industry, it also means that the industry is shielded from the salutary effects of competition. In the end, this industry will fail to improve its international competitiveness.例文帳に追加

例えばローカルコンテント要求措置として、進出する製造企業が現地国産部品の使用を義務づけられた場合、当該措置の実施国の部品産業は十分な競争にさらされることなく生産を行うこととなり、国際競争力が高まらないだけでなく、進出企業にとっても高品質で割安な輸入品を使用できないため、結局完成品の国際競争力が向上しないといったような問題が起こる可能性がある。 - 経済産業省

Secondly, in order to raise Japan’s international competitiveness, it is necessary to strengthen the foundations of the SMEs that support manufacturing’s technological base (supporting industries). 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

第二に、我が国の国際競争力を高めるため、モノ作り基盤技術（サポーティングインダストリー）を担う中小企業の基盤強化が必要である。自らは海外に進出しない中小企業においても、安価な海外製品の流入、取引先の海外展開による受注減少、さらには国内取引ネットワークの再編による構造的変化等を受けており、国内的にもこうした取引環境の変化への対応が急務となっている。 - 経済産業省

Furthermore, many domestic companies are faced with the pressing issue of having to fundamentally restructure their businesses in order to reduce interest-bearing debt and enhance asset effectiveness. In a situation where there are hardly enough reserves for proactive risk-taking in new business fields, let alone bailouts of affiliated companies (keiretsu) or trading partners that have gone bankrupt or are faced with financial difficulty,foreign investment can be expected to provide new so-called risk money that exploits their wealth of risk management know-how.例文帳に追加

また、多くの国内企業にとって、有利子負債の削減や資産効率の改善に向けた抜本的な事業再構築が喫緊の課題であり、破綻や経営難に陥った系列企業や取引企業の救済はもとより、新たな事業分野に対して積極的にリスクテイクする余力が乏しい現状の中で、海外からの投資は、豊富なリスク管理のノウハウをいかし、いわゆるリスクマネーの新たな提供者としても期待できる。 - 経済産業省

(xix) Article 62-5 (Transfer of Assets, etc. by Way of Qualified Post-Formation Acquisition of Assets and/or Liabilities Based on Market Value and Inclusion in Gross Profits or Deductible Expenses of Book Value Adjustment Gains or Losses of Shares) of the Act: The qualified post-formation acquisition of assets and/or liabilities prescribed in paragraph (1) of the said Article (hereinafter referred to as the "qualified post-formation acquisition of assets and/or liabilities" in this item) shall be limited to the qualified post-formation acquisition of assets and/or liabilities in which a capital contributing foreign corporation transfers assets or liabilities to a domestic corporation, and where there are book value adjustment losses prescribed in the said paragraph (referred to as "book value adjustment losses" in paragraph (8)), the qualified post-formation acquisition of assets and/or liabilities shall be limited to that satisfying the following requirements: 例文帳に追加

十九　法第六十二条の五（適格事後設立による資産等の時価による譲渡と株式の帳簿価額修正益又は帳簿価額修正損の益金又は損金算入）　同条第一項に規定する適格事後設立（以下この号において「適格事後設立」という。）は、出資外国法人が内国法人に資産又は負債の移転を行う適格事後設立に限るものとし、同項に規定する帳簿価額修正損（第八項において「帳簿価額修正損」という。）がある場合には、次に掲げる要件を満たすものに限るものとする。 - 日本法令外国語訳データベースシステム