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DOMESTIC AND FOREIGNの部分一致の例文一覧と使い方

該当件数 : 671



例文

One year after the compilation started, however, the domestic and foreign situation became turbulent due to the arrival of the black ships and it postponed taking the law into effect, then Abe and Toyama died suddenly and the conservative Naosuke II seized the power, and as a result the law on pardon was practically consigned to oblivion. 例文帳に追加

ところが編纂の翌年の黒船来航などで内外の情勢が混乱して施行が先延ばしされ、続いて阿部や遠山が急死して保守派の井伊直弼が実権を握った事もあって「赦律」は事実上葬り去られてしまう。 - Wikipedia日英京都関連文書対訳コーパス

Article 178 The tax base of income tax imposed on a foreign corporation shall be the amount of domestic source income listed in Article 161(i)-2 to (vii) and (ix) to (xii) (Domestic Source Income) to be received by the foreign corporation (in the case where the foreign corporation is one listed in Article 141(iv) of the Corporation Tax Act (Foreign Corporations Having No Permanent Establishments in Japan), the tax base shall be limited to the amount of domestic source income listed in Article 161(i)-3 to (vii) and (ix) to (xii), and excluding that specified by a Cabinet Order) (in the case of domestic source income listed in Article 169(i), (ii), (iv) and (v) (Tax Base of Income Tax in the case of Separate Taxation), the amount specified in these provisions). 例文帳に追加

第百七十八条 外国法人に対して課する所得税の課税標準は、その外国法人が支払を受けるべき第百六十一条第一号の二から第七号まで及び第九号から第十二号まで(国内源泉所得)に掲げる国内源泉所得(その外国法人が法人税法第百四十一条第四号 (国内に恒久的施設を有しない外国法人)に掲げる者である場合には第百六十一条第一号の三 から第七号 まで及び第九号 から第十二号 までに掲げるものに限るものとし、政令で定めるものを除く。)の金額(第百六十九条第一号、第二号、第四号及び第五号(分離課税に係る所得税の課税標準)に掲げる国内源泉所得については、これらの規定に定める金額)とする。 - 日本法令外国語訳データベースシステム

(15) With respect to the application of the provisions of Article 73 of the Order for Enforcement of the Corporation Tax Act in the business year subject to the provisions of the preceding paragraph of a domestic corporation prescribed in the said paragraph, the term "(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiary Companies, etc. to be Deducted from Corporation Tax)" in paragraph (2)(x) of the said Article shall be deemed to be replaced with "(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiary Companies, etc. to be Deducted from Corporation Tax) and Article 39-18(14) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation." 例文帳に追加

15 前項に規定する内国法人の同項の規定の適用を受ける事業年度における法人税法施行令第七十三条の規定の適用については、同条第二項第十号中「益金算入)」とあるのは、「益金算入)及び租税特別措置法施行令第三十九条の十八第十四項(特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等)」とする。 - 日本法令外国語訳データベースシステム

Regarding FX transactions, the use of high leverage has been increasing in both over-the-counter transactions and exchange-based transactions because the gap between domestic and foreign interest rates has recently been narrowing 例文帳に追加

外国為替証拠金取引につきましては、最近、内外の金利差が縮小してきているといったことなどから、店頭取引・取引所取引ともに、高レバレッジ化が進展してきているところであります - 金融庁

例文

Doing that often causes disregard of exchange risks by foreign investors as well as by domestic borrowers, and sustained misalignment of exchange rate level with economic fundamentals, and consequently leads to a bubble economy that later bursts.例文帳に追加

このような為替相場制度の下では、しばしば外国の投資家だけでなく国内の借手も為替リスクを軽視するようになり、また、為替相場の経済ファンダメンタルズからの乖離が継続することがあります。 - 財務省


例文

Such background brought about the custom under which an emperor would pass the throne on to the successor at an early stage, and became a retired emperor to act as the top decision maker and dealt with foreign policy (China), while the new emperor dealt with domestic affairs. 例文帳に追加

そこで皇帝が早い段階で後継者に帝位を譲って太上皇となり王室内の最高意思決定と対外(中国)交渉を行い、皇帝は内政一般を扱うという慣習が成立した。 - Wikipedia日英京都関連文書対訳コーパス

Amid these circumstances, deep concerns have been expressed by domestic and foreign investors alike about the corporate governance of listed companies in Japan, and there have been suggestions that this has been a major factor in driving down the overall market valuation of Japanese stocks. Given concerns of relative decline of Japanese markets within the international setting, it is necessary to remember that there is only a finite amount of time in which to address this issue. 例文帳に追加

我が国市場の国際的な地位の低下が叫ばれる中、その地位の回復を図っていくために残された時間は限られたものであることが忘れられてはならない。 - 金融庁

Concerning the strategic utilization of domestic savings and foreign exchange reserves, it has been pointed out that despite the high savings rates in Asia there is not a sufficient supply of the medium and long-term investment funds necessary for economic development.例文帳に追加

国内貯蓄と外貨準備の戦略的活用については、アジアでは、貯蓄率が高いにもかかわらず、経済発展に必要な中長期の投資資金が十分に供給されていないことが指摘されている。 - 経済産業省

(2) Where a domestic corporation is, in each consolidated business year, subject to the provision of paragraph (1) of Article 68-90 with respect to the amount equivalent to the individually taxable retained income prescribed in the said paragraph of a specified foreign subsidiary company, etc. prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign subsidiary company, etc. during the period of each business year beginning after the last day of the consolidated business year during which the said domestic corporation has been subject to the said provision, the said individually taxable retained income of the said specified foreign subsidiary company, etc. shall be deemed to be the taxable retained income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto. 例文帳に追加

2 内国法人が各連結事業年度において当該内国法人に係る第六十八条の九十第一項に規定する特定外国子会社等の同項に規定する個別課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた連結事業年度終了の日後に開始する各事業年度の期間において当該特定外国子会社等の所得に対して外国法人税が課されるときは、当該特定外国子会社等の当該個別課税対象留保金額は前項に規定する特定外国子会社等の課税対象留保金額と、同条第一項に規定する特定外国子会社等の所得に対して課される当該外国法人税の額は前項に規定する特定外国子会社等の所得に対して課される外国法人税の額とそれぞれみなして、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

例文

(2) Where a domestic corporation that is a specially-related shareholder, etc. is, in each consolidated business year, subject to the provision of paragraph (1) of Article 68-93-6 with respect to the amount equivalent to the individually taxable retained income prescribed in the said paragraph of a specified foreign corporation prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign corporation during the period of each business year beginning after the last day of the consolidated business year during which the said domestic corporation has been subject to the said provision, the said individually taxable retained income of the said specified foreign corporation shall be deemed to be the taxable retained income of a specified foreign corporation prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto. 例文帳に追加

2 特殊関係株主等である内国法人が各連結事業年度において当該内国法人に係る第六十八条の九十三の六第一項に規定する特定外国法人の同項に規定する個別課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた連結事業年度終了の日後に開始する各事業年度の期間において当該特定外国法人の所得に対して外国法人税が課されるときは、当該特定外国法人の当該個別課税対象留保金額は前項に規定する特定外国法人の課税対象留保金額と、同条第一項に規定する特定外国法人の所得に対して課される当該外国法人税の額は前項に規定する特定外国法人の所得に対して課される外国法人税の額とそれぞれみなして、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

例文

(2) Where a domestic corporation is, in each business year (excluding a period that is included in a consolidated business year), subject to the provision of paragraph (1) of Article 66-6 with respect to the amount equivalent to the taxable retained income prescribed in the said paragraph of a specified foreign subsidiary company, etc. prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign subsidiary company, etc. during the period of each consolidated business year beginning after the last day of the business year during which the said domestic corporation has been subject to the said provision, the said taxable retained income of the said specified foreign subsidiary company, etc. shall be deemed to be the individually taxable retained income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto. 例文帳に追加

2 内国法人が各事業年度(連結事業年度に該当する期間を除く。)において当該内国法人に係る第六十六条の六第一項に規定する特定外国子会社等の同項に規定する課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた事業年度終了の日後に開始する各連結事業年度の期間において当該特定外国子会社等の所得に対して外国法人税が課されるときは、当該特定外国子会社等の当該課税対象留保金額は前項に規定する特定外国子会社等の個別課税対象留保金額と、同条第一項に規定する特定外国子会社等の所得に対して課される当該外国法人税の額は前項に規定する特定外国子会社等の所得に対して課される外国法人税の額とそれぞれみなして、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

(2) Where a domestic corporation that is a specially-related shareholder, etc. is, in each business year (excluding a period that is included in a consolidated business year), subject to the provision of paragraph (1) of Article 66-9-6 with respect to the amount equivalent to the taxable retained income prescribed in the said paragraph of a specified foreign corporation prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign corporation during the period of each consolidated business year beginning after the last day of the business year during which the said domestic corporation has been subject to the said provision, the said taxable retained income of the said specified foreign corporation shall be deemed to be the individually taxable retained income of a specified foreign corporation prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto. 例文帳に追加

2 特殊関係株主等である内国法人が各事業年度(連結事業年度に該当する期間を除く。)において当該内国法人に係る第六十六条の九の六第一項に規定する特定外国法人の同項に規定する課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた事業年度終了の日後に開始する各連結事業年度の期間において当該特定外国法人の所得に対して外国法人税が課されるときは、当該特定外国法人の当該課税対象留保金額は前項に規定する特定外国法人の個別課税対象留保金額と、同条第一項に規定する特定外国法人の所得に対して課される当該外国法人税の額は前項に規定する特定外国法人の所得に対して課される外国法人税の額とそれぞれみなして、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

In the reformation of the shogunate government in 1867, at the end of the Edo period, the tsukibansei system (in which one of the Roju was in charge of daily affairs in monthly rotation) was abolished and a new system was established in which each of five presidents was exclusively responsible for domestic affairs, accounting, foreign affairs, the army, or the navy. 例文帳に追加

1867年(慶応3年)に幕末の幕政改革で月番制を廃止し、国内事務・会計・外国事務・陸軍・海軍の5人の総裁がそれぞれ専任する体制となった。 - Wikipedia日英京都関連文書対訳コーパス

From the perspective of strengthening the supervisory function of a board of directors, this "Company with Committees" system can be thought of as one of the frameworks of corporate governance that is easy for domestic and foreign investors to understand. 例文帳に追加

このような委員会設置会社制度は、取締役会の監督機能の強化という観点から、内外の投資者等には一つの分かりやすいコーポレート・ガバナンスの枠組みであると考えられる。 - 金融庁

However, the Japanese economy in the end of Edo era encountered inflation due to the reduction of their currency value by one third and domestic products being exported through trade with foreign countries. 例文帳に追加

ところが、正貨の貨幣価値が3分の1に下落したこと、また諸外国との貿易の開始によって国内産品が輸出に向けられたことによって、幕末期の日本経済はインフレーションにみまわれた。 - Wikipedia日英京都関連文書対訳コーパス

When the desired price of the overseas dealer is received by the user terminal 1, the currency conversion processing part 3 converts the desired price displayed in the foreign currencies into domestic currencies and displays the resultant amount on the user terminal 1.例文帳に追加

ユーザ端末1で海外販売店の希望価格を受信すると、通貨変換処理部3が外貨で表示された当該希望価格を国内通貨に変換し、ユーザ端末1に表示させる。 - 特許庁

In order to so do, the following shall be performed: 1) re-organization of domestic companies and business 2) Collaboration with a foreign company which has a previous performance in overseas infrastructure management (formation of a consortium) 3) Fostering Japanese companies' infrastructure management function.例文帳に追加

そのため、①国内企業・事業の再編、②海外でのインフラ運営実績を有する外国企業との連携(コンソーシアム組成)、③我が国企業のインフラ運営機能の育成、を行うべきである。 - 経済産業省

However, standards and conformity assessment systems can function as de facto trade barriers when a country imposes criteria under which it is more difficult for foreign products than for domestic products to meet the relevant standards.例文帳に追加

しかしながら、上記目的のためと称して、実際には輸入制限や輸入品の差別的待遇を企図している場合等には、基準・認証制度自体が貿易制限的な効果をもたらし得る。 - 経済産業省

The execution of this plan is expected to bring the economic growth due to the increase of domestic demand supported by large-scale infrastructure investments, affluent resources and increasing population as well as the inflow of foreign investment capital.例文帳に追加

本計画の実行により、大規模なインフラ投資や豊富な資源と人口増加を背景とした内需、さらには海外からの投資資金の流入による経済成長が期待されている。 - 経済産業省

The financial industry in the United Kingdom and the IT service industry in Ireland flourished as a result of active participation of foreign-owned companies in domestic markets. These are good examples of active inward direct investment that were successful.例文帳に追加

英国における金融業や、アイルランドにおけるITサービス業は、活発な外資系企業の参入によって隆盛したものであり、積極的な対内直接投資が奏功した好例である。 - 経済産業省

Malaysia implements a foreign capital policy in respect of the service sector primarily in accordance with the administrative guidelines, and a domestic policy (Bumiputra Policy) requiring that enterprises incorporate Bumis (Malayan) capital of 30% or more.例文帳に追加

マレーシアは、サービス分野における外資政策を主にガイドラインによって実施しており、国内政策(ブミプトラ政策)として、企業に対しブミ(マレー人)資本を30%以上入れることを要求している。 - 経済産業省

In addition to the AFL-CIO, industrial groups, the Department of Commerce and Congress also began researching the impact of the foreign direct investment of US companies on domestic employment, with numerous reports issued.例文帳に追加

この時期にはAFL-CIOのほか、業界団体、商務省、議会等においても米国企業の海外直接投資が国内雇用に与える影響等について研究がなされ、多くの報告書が発表された。 - 経済産業省

Additionally, companies that used to be considered as businesses for domestic demand, such as food, retail and services, are becoming more active on overseas business development to catch the foreign demand.例文帳に追加

また、従来の自動車、電機等の外需型企業に加え、食品、小売、サービス等、従来、内需型と考えられてきた企業も外需獲得に向け、海外事業展開を積極化してきている。 - 経済産業省

(6) In the case specified by a Cabinet Order where a corporation conducts a transaction with a foreign affiliated person related to the said corporation via another person (excluding any other foreign affiliated person related to the said corporation, and a domestic corporation having a special relationship with such other foreign affiliated person; hereinafter referred to in this paragraph as a "non-affiliated person"), the transaction between the said corporation and the said non-affiliated person shall be deemed to be the said corporation's foreign affiliated transaction, and the provision of paragraph (1) shall be applied thereto. 例文帳に追加

6 法人が当該法人に係る国外関連者との取引を他の者(当該法人に係る他の国外関連者及び当該国外関連者と特殊の関係のある内国法人を除く。以下この項において「非関連者」という。)を通じて行う場合として政令で定める場合における当該法人と当該非関連者との取引は、当該法人の国外関連取引とみなして、第一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

(4) With respect to the application of the provisions of Article 66-5(1) of the Act where there are two or more foreign controlling shareholders, etc. related to the said domestic corporation, the average balance of liabilities regarding the liabilities owed to foreign controlling shareholders, etc. and fund providers, etc., equity interest held by foreign controlling shareholders, etc. and the amount of interest on liabilities, etc. to be paid to foreign controlling shareholders, etc. and fund providers, etc. shall be based on the sum of the average balance of liabilities regarding the liabilities owed to foreign controlling shareholders, etc. and fund providers, etc., equity interest held by foreign controlling shareholders, etc. and the amount of interest on liabilities, etc. to be paid to foreign controlling shareholders, etc. and fund providers, etc., respectively. 例文帳に追加

4 当該内国法人に係る国外支配株主等が二以上ある場合における法第六十六条の五第一項の規定の適用については、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、国外支配株主等の資本持分又は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、それぞれ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、国外支配株主等の資本持分又は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を合計した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

It finally encouraged an active market environment in Japan’s financial industry, and entry by foreign companies increased. Japan’s financial services which suffered a consistent deficit since 1991 turned to a surplus since 2000, showing certain results for internationalization of its domestic industry and growth of domestic economy (Figure 3-2-2).例文帳に追加

これによって、我が国金融業界においてもようやく市場環境の醸成が進み、外資企業の参入が増え、1991 年以降一貫して赤字であった我が国の金融サービス収益も2000 年以降黒字に転じるなど、自国産業の国際化と自国経済の成長に対して一定の効果を見せている(第3-2-2図)。 - 経済産業省

SMEs and mid-sized enterprises also actively engage in export and foreign direct investment, and the industries which have been called the “domestic demand-type” so far, including non-manufacturing industries, are also aggressively working on overseas business activities.例文帳に追加

輸出や対外直接投資は中小・中堅企業にも広がってきており、またこれまで「内需型」と言われてきたような非製造業等の業種の中でも海外事業活動への積極的な取組が見られる。 - 経済産業省

Transfer refers to the corresponding company and group's functions and similar activities that were newly established overseas, due to the complete closure of domestic companies and group's functions (branches, establishments, posts, etc.); or due to acquisition by an existing foreign base. 例文帳に追加

移転とは、国内の企業、組織(支店、事業所、部署等)が完全に閉鎖することにより、当該企業、組織が持つ機能と同等のものが海外に新規設立された、又は海外の既存拠点に吸収されたことを指します。 - 経済産業省

However,there will be an impact on the domestic labor market, and as new social costs such as education, medical care and housing are also expected to emerge, it is necessary to consider such impacts and costs when accepting foreign workers.例文帳に追加

ただし、国内の労働市場に対する影響、教育、医療、住宅等の新たな社会的費用の発生等が予想されるので、これらのインパクトを考慮しながら、外国人労働者受入れを行っていく必要がある。 - 経済産業省

Causes of the Asian currency and economic crisis include: (1) overdependence on indirect finance; and (2) double mismatches, i.e. mismatch of currencies under the dollar peg system (borrowing of foreign currencies, lending of domestic currencies) and mismatch of terms (short-term procurement, long-term operation).例文帳に追加

アジア通貨・経済危機の原因は、①過度な間接金融への依存、②ドルペッグの下での通貨のミスマッチ(外国通貨借入れ、自国通貨貸出し)及び期間のミスマッチ(短期調達、長期運用)のダブルミスマッチ、等に求められる。 - 経済産業省

As a result of industry-academia-government joint research activities, 3,797 research papers were published and 1,050 domestic and 146 foreign patent applications were made, indicating that the seeds of technology held by universities and other research organizations are being passed steadily on to industry.例文帳に追加

また、産学官共同研究の成果として、3,797件の論文が発表され、国内で1,050件、海外で146件の特許が出願されており、大学等の研究機関の持つ技術シーズが着実に産業界へ移行しつつある。 - 経済産業省

The supervisory structure will be enhanced and strengthened beginning in Fiscal Year 2008 (from April 2008 to March 2009) with the aim that the FSA can foresee and identify underlying risks in the financial system at early stages and take supervisory actions in a forward-looking manner. Meanwhile, the FSA will also hold dialogue and cooperate with market participants and relevant authorities, both domestic and foreign. 例文帳に追加

市場関係者や内外の関係機関との対話・連携も図りつつ、金融システムに内在するリスクを早期に認識・抽出し、フォワード・ルッキングな行政対応を行うことができるよう、平成20年度より体制の充実・強化を図る。 - 金融庁

(ii) In the case where any domestic air carrier concludes an agreement on joint carriage, fare agreement and other agreements relating to transportation with another air carrier in order to promote public convenience in a route between a point in the country and another point in a foreign country, or between one point and another in foreign countries. 例文帳に追加

二 本邦内の地点と本邦外の地点との間の路線又は本邦外の各地間の路線において公衆の利便を増進するため、本邦航空運送事業者が他の航空運送事業者と行う連絡運輸に関する契約、運賃協定その他の運輸に関する協定の締結 - 日本法令外国語訳データベースシステム

Regarding (b), it has long been pointed out that Japan has a high cost of living and a large gap between domestic and foreign prices. Although Japan has a very convenient business environment and attractive market, this high cost structure may be making foreign companies hesitate to enter the market or expand their operations.例文帳に追加

②については、従来から、我が国の物価が高く内外価格差が大きいと指摘されている中、こうした高コスト構造のために、利便性の高いビジネス環境や魅力的なマーケットを有しているにもかかわらず、外国企業が参入や事業規模の拡張をためらっている可能性がある。 - 経済産業省

v) A foreign corporation: Domestic source income listed in Article 161(i)-2 to (vii) and (ix) to (xii) (in the case of a foreign corporation listed in Article 141(iv) of the Corporation Tax Act (Foreign Corporations Having No Permanent Establishments in Japan; excluding that listed in Article 161(i)-2 例文帳に追加

五 外国法人 国内源泉所得のうち第百六十一条第一号の二から第七号まで及び第九号から第十二号までに掲げるもの(法人税法第百四十一条第四号(国内に恒久的施設を有しない外国法人)に掲げる外国法人については、第百六十一条第一号の二に掲げるものを除く。) - 日本法令外国語訳データベースシステム

Measures will be taken to ensure that foreign funds or foreign investors are not deemed to have a PE in Japan under domestic tax law when they carry out their business in Japan through an independent agent. These measures will help put in place an environment in which fund managers in Japan’s financial and capital markets can engage in operations with foreign investors more actively. 例文帳に追加

我が国金融・資本市場において、国内ファンドマネージャーが海外投資家との間において、より積極的に業務を行うことができるような環境を整備する観点から、海外ファンドから独立した関係にある国内ファンドマネージャーを代理人PE(恒久的施設)と扱わないこととするための措置を講じる。 - 金融庁

(v) Where, for the purpose of seeking the application of the provision of paragraph (1) of Article 180 of the Act, the foreign corporation presents a certificate set forth in the said paragraph to the payer of domestic source income prescribed in the said paragraph, the foreign corporation is expected to record in books, without fail, the payer's name and domicile, office, place of business or any other place of payment of the relevant domestic source income, and the date on which the certificate is presented. 例文帳に追加

五 法第百八十条第一項の規定の適用を受けるために同項の証明書を同項に規定する国内源泉所得の支払者に提示する場合において、当該支払者の氏名又は名称及びその住所、事務所、事業所その他当該国内源泉所得の支払の場所並びにその提示した年月日を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

(Note) It should be kept in mind that “corporations engaging in foreign trade and foreign currency transactions” (Article 116(ii) of the FIB Cabinet Office Ordinance) that are excluded from the ban on uninvited solicitation includes cases where, for example, a domestic building contractor, who imports lumber from overseas, in reality, imports and exports through a domestic trading firm rather than transacting directly with overseas exporters, but does not include cases where it simply purchases imported lumber from a domestic trader. 例文帳に追加

(注)不招請勧誘の禁止の例外とされている「外国貿易その他の外国為替取引に関する業務を行う法人」(金商業等府令第 116条第1項第2号)には、例えば、国内の建設業者が海外から材木を輸入するにあたって、海外の輸出者と直接取引を行うのではなく、国内の商社を通じて実態として輸出入を行う場合は含まれるが、単に国内の業者から輸入物の材木を仕入れる場合は含まれないことに留意する必要がある。 - 金融庁

(ii) A foreign corporation that has carried out construction, installation, assembly or any other work or provided services for directing and supervising such work (hereinafter referred to as "construction work, etc." in this item) in Japan for more than one year (excluding a foreign corporation that falls under the preceding item): Any of the following domestic source income 例文帳に追加

二 国内において建設、据付け、組立てその他の作業又はその作業の指揮監督の役務の提供(以下この号において「建設作業等」という。)を一年を超えて行う外国法人(前号に該当する外国法人を除く。) 次に掲げる国内源泉所得 - 日本法令外国語訳データベースシステム

The systems in these countries commonly emphasize economic rationality ensured through examinations (tests) of whether the employment of foreign workers (1) will not replace domestic workers and (2) will not cause an unreasonable reduction in wages of jobs that are similar to those in which the foreign workers engage82.例文帳に追加

各国に共通しているのは、①外国人労働者が国内労働者の雇用を奪わないか、②外国人を受け入れることにより、外国人が従事する職業と同種の職業の賃金を不当に下げないか、の2点を審査(テスト)するという形で、経済的合理性を重視している点である。 - 経済産業省

Japans lagging in taking EPA initiatives is not the only reason for the decline of domestic manufacturing industry, as industry is also affected by overseas transfers due to such other reasons as change of industrial structures, foreign exchange, cheaper human costs and lower corporate taxes in foreign countries; however, the lag is considered as one of the factors that raise concerns over the hollowing-out of industry.例文帳に追加

国内製造業の縮小には、産業構造そのものの変化、為替、海外の安い人件費や法人税など EPA 以外の要因による海外移転も影響していると考えられるが、EPA への対応の遅れも空洞化懸念の 1 つ要因となっていると考えられる。 - 経済産業省

We now consider the relations between the real wage gap9 and the ratio of foreign investors owning Japanese stocks by industry. The following can be observed. There is a tendency that the higher the ratio of foreign investors owning Japanese stocks in an industry, the bigger is the negative margin of the wage gap, indicating that capital globalization works against domestic wage growth (see Figure 2-2-17).例文帳に追加

実際に、各業種の実質賃金ギャップ9と外国人持株比率の関係を見ると、外国人株主保有比率の高い業種ほど賃金ギャップのマイナス幅が大きくなる傾向が見られ、資本のグローバル化が国内の賃金を抑制していることもうかがえる(第2-2-17図)。 - 経済産業省

Further, while there is concern that the foreign operations of Japanese companies will impact negatively on the Japanese economy, the problem is rather that Japan’s direct investment is all one way. It will be vital to build a business environment sufficiently attractive to convince both domestic and foreign companies to invest.例文帳に追加

我が国では企業の海外進出が経済に与える悪影響が懸念されているが、むしろ我が国においては直接投資が一方通行であることが問題であり、国内外の企業にとって投資するだけの魅力ある事業環境を整備していくことが重要である。 - 経済産業省

In order for Japan's manufacturing industries to overcome their various challenges and achieve sustainable development amid the ongoing significant changes in the domestic and foreign economies, the development of human resources that support the industries and the promotion of science and technology that create innovation are essential.例文帳に追加

内外経済が大きく変化し、我が国の製造業が様々な課題を抱えている中で、それらを乗り越えて持続的に発展していくためには、我が国の製造業を支える人材育成とイノベーションを生み出す科学技術が重要 。 - 経済産業省

(23) In the case prescribed in the preceding paragraph, when deeming a capital contribution-related domestic corporation(s) set forth in the said paragraph to be the said consolidated corporation set forth in the said paragraph and if there is any creditable amount pertaining to the said capital contribution-related domestic corporation(s), the amount of stated capital, etc. set forth in the said paragraph of the said capital contribution-related domestic corporation(s) shall be the remaining amount after deducting the said creditable amount from the said amount of stated capital, etc.; and the amount of the liabilities owed by the said capital contribution-related domestic corporation(s) to a foreign controlling shareholder, etc. and a fund provider, etc. set forth in the said paragraph shall be the amount obtained by adding the amount of the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc. and the said creditable amount. 例文帳に追加

23 前項に規定する場合において、同項の出資関連内国法人が同項の当該連結法人であるとした場合に当該出資関連内国法人に係る控除対象金額があるときは、当該出資関連内国法人の同項の資本金等の額は、当該資本金等の額から当該控除対象金額を控除した残額とし、当該出資関連内国法人の同項の国外支配株主等及び資金供与者等に対する負債の額は、当該国外支配株主等及び資金供与者等に対する負債の額に当該控除対象金額を加算した金額とする。 - 日本法令外国語訳データベースシステム

Later the Ashikaga family, a branch family of the Minamoto clan established Muromachi bakufu, and partly because of the expansion of the power of bushi (warriors) and the decline of the authority and power of the Emperor, reigned over Japan as Seii Taishogun (literally, "great general who subdues the barbarians") and conducted foreign affairs, domestic administration, and military affairs over 15 generations for 240 years. 例文帳に追加

後に源氏の分家である足利家は室町幕府を開き、武士の勢力の伸張と天皇家の権威・権力の衰退にも助けられ、15代240年にわたり征夷大将軍として日本に君臨し、外交、内政、軍事を差配した。 - Wikipedia日英京都関連文書対訳コーパス

(ii) When there is a relationship whereby 80 percent or more of the total number or total amount of the issued shares, etc. of a foreign corporation and a domestic corporation are respectively held directly or indirectly by the same person (where the said person is an individual, the said individual and an individual who has a special relationship prescribed in Article 4(1) of the Order for Enforcement of the Corporation Tax Act with the said individual), the relationship between the said foreign corporation and domestic corporation. 例文帳に追加

二 外国法人と内国法人が同一の者(当該者が個人である場合には、当該個人及びこれと法人税法施行令第四条第一項に規定する特殊の関係のある個人)によつてそれぞれその発行済株式等の総数又は総額の百分の八十以上の数又は金額の株式を直接又は間接に保有される関係がある場合における当該外国法人と内国法人の関係 - 日本法令外国語訳データベースシステム

(a) A corporation that issues shares, etc. in which more than one voting right (excluding a corporation listed in (c)): The ratio of the sum of the number of voting rights in the said foreign corporation held through direct and/or indirect ownership by residents, domestic corporations and specially-related nonresidents to the total number of voting rights in the said foreign corporation 例文帳に追加

イ 議決権の数が一個でない株式等を発行している法人(ハに掲げる法人を除く。) 当該外国法人の議決権の総数のうちに居住者及び内国法人並びに特殊関係非居住者が有する当該外国法人の直接及び間接保有の議決権の数の合計数の占める割合 - 日本法令外国語訳データベースシステム

On the other hand, for foreign M&A companies in the telecommunications and transportation industries during the target period, telecommunications companies have experienced severe competition with their domestic rival, and these difficult conditions for business performance may have been the cause of the slow growth in profit earning capacity of foreign M&A companies.例文帳に追加

他方、対象期間における情報通信・運輸業のM&A外資系企業は、情報通信企業のみであるが、情報通信業では国内企業との競争が激しく、M&A外資系企業が業績を上げるのが難しい状況にあったことがM&A外資系企業全体の業績の伸びが鈍化した要因と考えられる。 - 経済産業省

例文

(7) The parent corporation's shares managed in a domestic business prescribed in the preceding items shall, in the case where a foreign corporation listed in items (i) through (iii) of Article 141 of the Act owns shares that it manages as assets pertaining to a business conducted in Japan and at a permanent establishment in Japan (hereinafter referred to "shares managed in a domestic business" in this paragraph), be the shares, etc. of merging parent corporations issued for the foreign corporation depending on the said shares managed in a domestic business by way of a merger prescribed in Article 61-2(2) of the Act (limited to that carried out by a domestic corporation), a split-off-type company split without provision of money, etc. prescribed in paragraph (4) of the said Article (limited to that carried out by a domestic corporation), or a share exchange prescribed in paragraph (9) of the said Article (limited to that carried out by a domestic corporation) (such shares of merging parent corporations means shares of a corporation which has relationships specified by a Cabinet Order prescribed in paragraph (2) of the said Article (limited to a foreign corporation), shares of a parent corporation prescribed in paragraph (4) of the said Article (limited to a foreign corporation), or shares of a corporation which has relationships specified by a Cabinet Order prescribed in paragraph (9) of the said Article (limited to a foreign corporation)). 例文帳に追加

7 前各項に規定する国内事業管理親法人株式とは、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が国内において行う事業に係る資産として管理し、かつ、国内の恒久的施設において管理する株式(以下この項において「国内事業管理株式」という。)を有する場合において、法第六十一条の二第二項に規定する合併(内国法人が行うものに限る。)、同条第四項に規定する金銭等不交付分割型分割(内国法人が行うものに限る。)又は同条第九項に規定する株式交換(内国法人が行うものに限る。)により、当該国内事業管理株式に対応して交付を受けた合併親法人株式等(同条第二項に規定する政令で定める関係がある法人(外国法人に限る。)の株式、同条第四項に規定する親法人(外国法人に限る。)の株式又は同条第九項に規定する政令で定める関係がある法人(外国法人に限る。)の株式をいう。)をいう。 - 日本法令外国語訳データベースシステム




  
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