「DOMESTIC AND FOREIGN」に関連した英語例文の一覧と使い方(7ページ目) - Weblio英語例文検索

(2) Where a domestic corporation listed in the items of Article 66-6(1) of the Act has been dissolved through a merger by the day on which two months have elapsed after the final day of the relevant business year of an affiliated foreign company related to the said domestic corporation, the number of the shares, etc. of the said affiliated foreign company prescribed in paragraph (2)(iii) of the said Article which were directly and indirectly held by the domestic corporation (hereinafter referred to as the "number of the shares, etc. directly and indirectly held" in this paragraph) and which have been succeeded to by the merging corporation pertaining to the merger shall be deemed to be the number of the shares, etc. directly and indirectly held by the merging corporation on the final day of the relevant business year of the said affiliated foreign company. 例文帳に追加

２　法第六十六条の六第一項各号に掲げる内国法人が当該内国法人に係る外国関係会社の各事業年度終了の日以後二月を経過する日までの間に合併により解散した場合には、その有する当該外国関係会社の同条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。）でその合併に係る合併法人に引き継がれたものは、その合併法人が当該外国関係会社の各事業年度終了の日において有する直接及び間接保有の株式等の数とみなす。 - 日本法令外国語訳データベースシステム

(5) In the case specified by a Cabinet Order where a consolidated corporation conducts a transaction with a foreign affiliated person related to the said consolidated corporation via another person (excluding any other foreign affiliated person related to the said consolidated 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 consolidated corporation and the said non-affiliated person shall be deemed to be the said consolidated corporation's foreign affiliated transaction, and the provision of paragraph (1) shall be applied thereto. 例文帳に追加

５　連結法人が当該連結法人に係る国外関連者との取引を他の者（当該連結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連結法人と当該非関連者との取引は、当該連結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

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.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。 - 厚生労働省

The preceding section first outlined developments in exports and FDI in order to demonstrate how catering to foreign demand can stimulate domestic growth, and then analyzed the various challenges and risks faced by Japanese SMEs when they begin doing business overseas. 例文帳に追加

前節では、海外需要の取り込みによる国内事業の活性化の観点から、輸出及び直接投資の動向を示した上で、我が国の中小企業が、海外展開を行う際に直面する様々な課題やリスクを分析した。 - 経済産業省

In the context of the expanding foreign direct investment, countries have been exchanging investment agreements with the purpose of protecting domestic investors and their investment property from discriminatory treatment or exportation (including nationalization) by an investment destination country.例文帳に追加

海外直接投資の拡大を踏まえ、各国は、投資先国における差別的扱いや収用（国有化も含む）などのリスクから自国の投資家とその投資財産を保護するため、投資協定を締結してきた。 - 経済産業省

For instance, hypothetically speaking, if Japanese export goods decline in international competitiveness or the composition of spending items changes among domestic and foreign consumers (such as increases in services spending), the results of this simulation will be different.例文帳に追加

例えば仮に、我が国輸出財の国際競争力が低下したり、内外の消費者の支出項目構成が変化（サービス支出が増加する等）したりすれば、このシミュレーションの結果は異なるものとなる。 - 経済産業省

The domestic laws and regulations of Singapore set forth few restrictions on market entry with respect to foreign equity participation. The Japan-Singapore EPA contains no horizontal limitation with respect to market entry into Singapore by Japanese enterprises in all or a wide range of industries(or sectors).例文帳に追加

シンガポールは、国内法令上、外資に対する参入規制が少なく、日シンガポールEPA においても、日本企業のシンガポールへの市場参入条件について、業種（分野）横断的な制限は設けていない。 - 経済産業省

With respect to foreign equity participation restrictions, liberalization commitments with a level higher than that of GATS were made regarding specific services (such as accounting (35%), engineering, market surveying (35%), research and development regarding medical services, etc., (49%), domestic travel agencies (35%), etc.).例文帳に追加

外資規制について、会計（35％）、エンジニア、市場調査（35％）、医療等に関する研究開発（49％）、国内旅行代理店（35％）等の特定のサービスについて、GATS での約束を上回る自由化約束がなされた。 - 経済産業省

Germany is also accepting foreign workers while restricting their numbers through bilateral agreements from the standpoint of assisting Eastern Europe and in order to fulfill demand in specific industries that have insufficient domestic labor forces (Fig. 3.2.6).例文帳に追加

また、ドイツは、東欧支援の観点と国内で労働力が不足している特定産業の需要を満たすために、数量を制限して二国間協定による外国人労働者受入れを行っている（第3-2-6表）。 - 経済産業省

Moreover, the increase in investment demand for luxury properties by the domestic rich and foreign investors (mainly overseas ethnic Chinese), motivated by rising real estate prices, is driving real estate investment37 (Fig. 1.4.21).例文帳に追加

また、不動産価格の上昇を背景とした国内の富裕者層及び華僑を中心とする外国人投資家による高級物件への投資需要の増加が不動産投資に拍車をかけている37（第1-4-21図）。 - 経済産業省

c) The amount obtained by multiplying the equity interest held by a foreign controlling shareholder, etc. for the relevant business year of the said domestic corporation (meaning the equity interest held by a foreign controlling shareholder, etc. prescribed in Article 66-5(4)(vi) of the Act; the same shall apply in paragraph (4) and paragraph (7)) by three (where the said domestic corporation receives the application of the provisions of paragraph (3) of the said Article, by the multiple number prescribed in the said paragraph 例文帳に追加

ハ　当該内国法人の当該事業年度に係る国外支配株主等の資本持分（法第六十六条の五第四項第六号に規定する国外支配株主等の資本持分をいう。第四項及び第七項において同じ。）に、三（当該内国法人が同条第三項の規定の適用を受ける場合には同項に規定する倍数。次項において同じ。）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

(20) The shares, etc. held directly or indirectly as prescribed in the preceding paragraph shall be the total number or the sum of the said domestic corporation's shares, etc. held directly by a foreign controlling shareholder, etc. related to the said domestic corporation and the said domestic corporation's shares, etc. held indirectly by the said foreign controlling shareholder, etc. (meaning the shares, etc. calculated by multiplying the said domestic corporation's issued shares, etc. by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where falling under both of the following cases, the sum of the ratios specified respectively as follows)): 例文帳に追加

２０　前項に規定する直接及び間接保有の株式等とは、当該内国法人に係る国外支配株主等が直接に保有する当該内国法人の株式等及び当該国外支配株主等が間接に保有する当該内国法人の株式等（当該内国法人の発行済株式等に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した株式等をいう。）の総数又は合計額をいう。 - 日本法令外国語訳データベースシステム

As international competition between markets are growing fiercer, Japan's financial and capital markets are urgently required to enhance their competitiveness and improve their attractiveness in order to meet the needs of domestic and foreign users and fulfill their role sufficiently.例文帳に追加

国際的な市場間競争が一層激化する中、我が国金融・資本市場が内外の利用者のニーズに応え、その役割を十分に果たしていくためには、我が国市場の競争力を強化し、その魅力を向上させていくことが喫緊の課題となっている。 - 経済産業省

Reduce the effective corporate income tax rate in conjunction with a tax-base broadening (as well as the preferential corporate tax rate for small or medium-sized enterprises) from the perspective of maintaining and enhancing international competitiveness, securing and promoting the establishment of foreign businesses in Japan, and promoting employment and domestic investment例文帳に追加

企業の国際競争力の維持・向上、国内への立地の確保・促進、雇用と国内投資の拡大を図る観点から、課税ベースの拡大等と併せ、法人実効税率の引下げ（中小法人に対する軽減税率についても同様）。 - 厚生労働省

ii) Where 50 percent or more of the issued shares, etc. of the said domestic corporation and a foreign corporation are respectively held directly or indirectly by the same person (where the said person is an individual, including 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 domestic corporation and the said foreign corporation (excluding relationships falling under the category of relationships listed in the preceding item 例文帳に追加

二　当該内国法人と外国法人が同一の者（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を含む。）によつてそれぞれその発行済株式等の百分の五十以上の株式等を直接又は間接に保有される場合における当該内国法人と当該外国法人の関係（前号に掲げる関係に該当するものを除く。） - 日本法令外国語訳データベースシステム

Article 66-7 (1) Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign subsidiary company, etc. related to the said domestic corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the taxable retained income of the said specified foreign subsidiary company, etc. (up to the amount equivalent to the said taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of creditable foreign corporation tax (meaning the amount of creditable corporation tax prescribed in Article 69(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said domestic corporation, and the provisions of Article 69(1) to (7), (10) and (15) to (18) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 66-7(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) of the said Act (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 68-91(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)." 例文帳に追加

第六十六条の七　前条第一項各号に掲げる内国法人が同項の規定の適用を受ける場合には、当該内国法人に係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（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国子会社等の課税対象留保金額に対応するもの（当該課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額（同法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第六十九条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム

Article 25-35 (1) Where the provisions of Article 40-10(1) of the Act shall apply, whether or not a domestic corporation falls under the category of a specified domestic corporation prescribed in Article 40-10(2)(i) of the Act shall be determined according to its status immediately before an event causing a specified relationship prescribed in paragraph (1) of the said Article occurred, and whether or not the said specified relationship actually exists afterwards between a specially-related shareholder, etc. and a specially-related domestic corporation and whether or not a foreign corporation falls under the category of an affiliated foreign corporation shall be determined according to its status at the end of the relevant business year of the said specially-related domestic corporation. 例文帳に追加

第二十五条の三十五　法第四十条の十第一項の規定を適用する場合において、内国法人が同条第二項第一号に規定する特定内国法人に該当するかどうかの判定については同条第一項に規定する特定関係の発生の基因となる事実が生ずる直前の現況によるものとし、その後に特殊関係株主等と特殊関係内国法人との間に当該特定関係があるかどうかの判定及び外国法人が外国関係法人に該当するかどうかの判定については当該特殊関係内国法人の各事業年度終了の時の現況による。 - 日本法令外国語訳データベースシステム

Article 39-20-14 (1) Where the provisions of Article 66-9-6(1) of the Act shall apply, whether or not a domestic corporation falls under the category of a specified domestic corporation prescribed in Article 66-9-6(2)(i) of the Act shall be determined according to its status immediately before an event causing a specified relationship prescribed in paragraph (1) of the said Article occurred, and whether or not the said specified relationship actually exists afterwards between a specially-related shareholder, etc. and a specially-related domestic corporation and whether or not a foreign corporation falls under the category of an affiliated foreign corporation shall be determined according to its status at the end of the relevant business year of the said specially-related domestic corporation. 例文帳に追加

第三十九条の二十の十四　法第六十六条の九の六第一項の規定を適用する場合において、内国法人が同条第二項第一号に規定する特定内国法人に該当するかどうかの判定については同条第一項に規定する特定関係の発生の基因となる事実が生ずる直前の現況によるものとし、その後に特殊関係株主等と特殊関係内国法人との間に当該特定関係があるかどうかの判定及び外国法人が外国関係法人に該当するかどうかの判定については当該特殊関係内国法人の各事業年度終了の時の現況による。 - 日本法令外国語訳データベースシステム

Article 39-20 (1) In the case referred to in Article 66-6(1) of the Act, whether or not a foreign corporation falls under the category of an affiliated foreign company shall be determined according to its status at the end of the relevant business year of the said foreign corporation and whether or not a domestic corporation falls under the category of a corporation listed in the items of the said paragraph shall be determined according to its status at the end of the relevant business year of an affiliated foreign company related to such corporation. 例文帳に追加

第三十九条の二十　法第六十六条の六第一項の場合において、外国法人が外国関係会社に該当するかどうかの判定は、当該外国法人の各事業年度終了の時の現況によるものとし、内国法人が同項各号に掲げる法人に該当するかどうかの判定は、これらの法人に係る外国関係会社の各事業年度終了の時の現況による。 - 日本法令外国語訳データベースシステム

In line with policies in the new growth strategy and from the perspectives of reinforcing the international competitiveness of domestic enterprises, encouraging foreign enterprises to choose Japan as a business location, and expanding employment and domestic investment, a bill for the fiscal 2011 revision of the tax system, which incorporated the 5% reduction of the effective corporate tax rate, was passed in November 2011, and the rate will be reduced from fiscal 2012.例文帳に追加

新成長戦略の方針の下、国内企業の国際競争力の強化と外資系企業の立地の促進、雇用と国内投資の拡大の観点から、法人実効税率の 5％引き下げが盛り込まれた平成 23 年度税制改正法案が平成 23 年 11 月に成立し、平成 24 年度から法人実効税率が引き下げられることとされた。 - 経済産業省

In Japan many people from southern and northern part visited the exhibition thanks to improved domestic transportation such as railways and ships, in addition, after the Sino-Japanese war more and more people in China and Korea wished to come Japan to study and those foreign students also visited the exhibition. 例文帳に追加

当時の日本は、鉄道や船舶の整備によって国内の移動が促進され、南北から多くの人が博覧会を観覧しにやってきていたし、また日清戦争後に起きた日本留学ブームによって、清国や朝鮮などからも来日した人々が大勢来場していた。 - Wikipedia日英京都関連文書対訳コーパス

Developed countries attempted to make a commitment on intra-corporate transfers (the movement of an employee between the head office in a foreign country and a domestic subsidiary), but this proposal did not have any merit for developing countries, where the majority of businesses lack the capacity to have a foreign base of operations. Developing countries argued that natural persons, who lack a base of operations, should be accepted when hired on a contractual basis by a foreign business.例文帳に追加

先進国側は企業内転勤（外国の本社と自国の子会社間の従業員の移動）の自由化について約束を行うとしたが、海外に拠点を置く余力のない企業がほとんどである途上国はそれではメリットがないとして、拠点を有さない自然人についても外国企業との契約によって雇用される場合には受入れを行うよう主張した。 - 経済産業省

Systems and business conditions hampering the entry of foreign companies also obstruct the business establishment and business activities of domestic entrepreneurs. Creating a business environment attractive to companies is important not only in attracting foreign companies, but also because it contributes to a self-sustaining economic recovery as a result of increased plant and equipment investment by Japanese companies.例文帳に追加

外資系企業の進出を阻む制度・環境は、国内事業者にとっても創業・事業活動の阻害要因であり、企業にとって魅力ある事業環境を整備することは、外資系企業を呼び込むにとどまらず、我が国企業の設備投資の拡大による自律的な景気回復にも資するものと考えられ重要である。 - 経済産業省

(i) A domestic corporation that holds shares, etc. of the affiliated foreign company through direct and/or indirect ownership, the ratio of whose shares, etc. to the total number or total amount of issued shares of or capital contributions to the said affiliated foreign company (excluding the shares, etc. held by the said affiliated foreign company) (in the case where the said foreign affiliated company is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger; referred to in the next item as the "direct and/or indirect ownership ratio for shares, etc. of an affiliated foreign company") is five percent or more: 例文帳に追加

一　その有する外国関係会社の直接及び間接保有の株式等の数の当該外国関係会社の発行済株式又は出資（当該外国関係会社が有する自己の株式等を除く。）の総数又は総額のうちに占める割合（当該外国関係会社が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合。次号において「直接及び間接の外国関係会社株式等の保有割合」という。）が百分の五以上である内国法人 - 日本法令外国語訳データベースシステム

(2) Where the provision of the preceding paragraph shall apply, and the said domestic corporation has any liabilities arising from a specified bond transaction with a repurchase/resale agreement, etc. among its liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. that are related to the said domestic corporation, the said domestic corporation may use, as the multiple number applicable to the equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation or applicable to the amount of equity capital of the said domestic corporation, the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said domestic corporation or applicable to the amount of equity capital, which is calculated pursuant to the method specified by a Cabinet Order based on [1] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc., or [2] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the total liabilities for the relevant business year, and thereby determine the amount calculated by deducting the amount of interest on liabilities, etc. arising from the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said domestic corporation, to be the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said domestic corporation. In this case, the term "threefold" in the preceding paragraph shall be deemed to be replaced with "twofold." 例文帳に追加

２　前項の規定を適用する場合において、当該内国法人は、当該内国法人に係る国外支配株主等及び資金供与者等に対する負債のうちに特定債券現先取引等に係る負債があるときは、当該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又は当該事業年度の総負債に係る平均負債残高から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基礎として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又は自己資本の額に係る各倍数を当該内国法人に係る国外支配株主等の資本持分又は当該内国法人の自己資本の額に係る各倍数とし、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から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を控除した金額を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とすることができる。この場合において、前項中「三倍」とあるのは、「二倍」とする。 - 日本法令外国語訳データベースシステム

Especially in conducting international business activities of Japanese companies and their listings to exchanges overseas, its financial reporting is necessary to win trust and credibility in foreign markets. The globalization of markets and trades would presuppose a set of high quality and internationally consistent accounting standards that could win the trust of both domestic and foreign investors. 例文帳に追加

とりわけ、我が国企業の国際的な事業展開や海外市場での上場においては、その財務報告が海外において信頼を得ることが不可欠であり、また、内外の市場や取引が一体化しつつある状況を踏まえると、内外の投資者の信認が広く得られるような高品質かつ国際的に整合的な会計基準の整備が求められる。 - 金融庁

However, according to results of a survey conducted by the Ministry of Economy, Trade and Industry on the gap between Japanese and foreign prices for intermediate industrial inputs, as of 2005, prices of intermediate manufactured goods inputs in Japan equaled prices in the U.S. and developed European countries. In contrast, prices of intermediate service inputs in Japan were 1.59 times U.S. prices, and 1.91 times the prices in Germany, so there are still large gaps between domestic and foreign prices.例文帳に追加

しかしながら、経済産業省が実施している我が国の産業中間投入の内外価格差に関する調査の結果によると、2005 年時点で、中間投入される製品の我が国の価格は欧米先進諸国と同等であるのに対し、中間投入されるサービスの我が国の価格は米国の1.59 倍、ドイツの1.91 倍となっており、内外価格差は依然大きい。 - 経済産業省

Article 66-5 (1) Where a domestic corporation pays, in each business year beginning on or after April 1, 1992, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said domestic corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said domestic corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation for the relevant business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said domestic corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant business year shall not be included in the amount of deductible expense in the calculation of the amount of income of the said domestic corporation for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the Corporation Tax Act); provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said domestic corporation for the relevant business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said domestic corporation. 例文帳に追加

第六十六条の五　内国法人が、平成四年四月一日以後に開始する各事業年度において、当該内国法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該事業年度の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対する負債に係る平均負債残高が当該事業年度の当該内国法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該内国法人の当該事業年度の所得の金額（法人税法第百二条第一項第一号に規定する所得の金額を含む。）の計算上、損金の額に算入しない。ただし、当該内国法人の当該事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該内国法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(vii) Foreign further indirect account management institution: An account management institution (limited to an institution that falls under the category of institution prescribed in Article 44(1)(xiv) of the Act on Book-Entry Transfer of Company Bonds, etc., and excluding a domestic corporation; referred to in the next item as a "foreign account management institution"), which falls under any one of the following: 例文帳に追加

七　外国再間接口座管理機関　口座管理機関（社債等の振替に関する法律第四十四条第一項第十四号に掲げる者に該当するものに限るものとし、内国法人を除く。次号において「外国口座管理機関」という。）のうち、次のいずれかに該当するものをいう - 日本法令外国語訳データベースシステム

Whether foreign capital inflow to the US continue or not depends basically upon which of the “expected rate of returns on domestic assets” (rate of returns incurred by investments in investors country) and the “expected rate of returns on US assets” (rate of returns incurred by investments in the US) is more attractive for foreign investors outside US.例文帳に追加

諸外国から米国に資金が流入するかどうかは、基本的には諸外国の投資家が「自国資産の期待収益率」（自国で資金運用した場合の収益率）と「米国資産の期待収益率」（米国で資金運用した場合の収益率）とを比較して、いずれがより魅力的かによって決定される。 - 経済産業省

Although China implemented national treatment of foreign affiliates upon its WTO accession, foreign affiliates are still sometimes subject to administrative guidance measures that include, for example, demands to meet prescribed local content ratios or hold domestic sales below a certain share of total sales, so that it is necessary to continue to monitor the trends in the operation and enforcement of the legal system.例文帳に追加

WTO加盟に伴い、外資系企業に対する内国民待遇が実施される一方、依然として国産化率達成要求や国内販売比率を一定水準以下に抑えるべき旨の行政指導を受けている例も見られ、引き続き運用上・執行の動向を注意深く見ていくことが重要である。 - 経済産業省

Policies for accepting foreign workers are affected by various influences, including the conditions of each country’s domestic labor market, historical background, and geographical factors, and regulations are developed uniquely by each country. They can be divided into six representative types as shown below (Fig.3.2.1).例文帳に追加

外国人受入れ政策は、各国の国内労働市場の状況、歴史的背景、地理的要因等の様々な影響を受け、それぞれ独自の規制を展開しているが、代表的なものは以下の６つに分類できる（第3-2-1表）。 - 経済産業省

The high level technologies are adopted by not only by domestic automakers but also by foreign automakers, such as GM and Renault. The company has been moving forward to establishing local subsidiaries or joint ventures in Canada, the U.S., Mongolia, Thai, and Korea since 1989.例文帳に追加

その高い技術力は、国内自動車メーカーのみならず、GM、ルノーなど、海外の自動車メーカーでも採用されており、同社は1989 年以降、カナダ、米国、モンゴル、タイ、韓国において現地法人あるいは合弁企業の設立を進めてきている。 - 経済産業省

The FSA will continue to actively participate in international debate and take appropriate actions while watching individual countries' moves related to regulations and will make efforts to establish a regulatory system with balanced emphasis on domestic and foreign considerations 例文帳に追加

金融庁といたしましては、国際的な議論に引き続き積極的に参画するとともに、各国における規制の動向等を見極めながら適切に対応し、国内外におけるバランスのとれた規制の構築に努めてまいりたいと考えているところでございます - 金融庁

Since Japan has a large demand, with the 2nd largest GDP and the 10th largest population, the promotion of global expansion of the service industry is also an important pillar for domestic and foreign integrated economic measures, although there was little degree of necessity to facilitate its global expansion at the early stage, and it is also important to promote the global expansion of the contents industry, which is characteristically focused on domestic users.例文帳に追加

また、世界第2 位のGDPと世界第10 位の人口規模といった大きな内需を抱えていることもあり、早い段階から国際展開を進める必要性に乏しかったサービス産業、さらには、まずは国内ユーザー向けに提供される性質の強いコンテンツ産業の国際展開を促進することも、内外一体の経済対策の重要な柱となる。 - 経済産業省

Article 66-9-7 (1) Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign corporation related to the said domestic corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the taxable retained income of the said specified foreign corporation (up to the amount equivalent to the said taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of creditable foreign corporation tax (meaning the amount of creditable corporation tax prescribed in Article 69(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said domestic corporation, and the provisions of Article 69(1) to (7), (10) and (15) to (18) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 66-9-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 66-9-7(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 68-93-7(1) of the said Act (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 68-93-7(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)." 例文帳に追加

第六十六条の九の七　特殊関係株主等である内国法人が前条第一項の規定の適用を受ける場合には、当該内国法人に係る特定外国法人の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国法人の課税対象留保金額に対応するもの（当該課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額（同法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第六十九条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の九の七第一項（特定外国法人の課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十三の七第一項（特定外国法人の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム

In any case, while Japan's financial system as a whole is sound and stable, I will continue to closely monitor, with a strong sense of vigilance, domestic and foreign political, economic and market developments, and their impact on Japan's financial system. 例文帳に追加

いずれにいたしましても、我が国の金融システムについては、総体として健全であり、安定しているが、内外の政局・経済・市場の動向や、それが我が国の金融システムに与える影響については、引き続き、高い緊張感を持って注視してまいりたいと思っております。 - 金融庁

Japan should continue to implement measures to strengthen the functioning of the Japanese financial industry so that financial institutions, amid the trend of low fertility and the aging of society, can promote the creation of value of both domestic and foreign companies and mediate the needs of households and companies for the formation of assets, thereby enhancing value added to financial institutions themselves. 例文帳に追加

少子高齢化等の進展の中で内外企業の価値創造と家計・企業の資産形成ニーズとを適切に仲介し、これを通じて金融業としての付加価値を高めるべく、引き続き、我が国金融業の機能強化に向けた取組みが進められていくべきである - 金融庁

Among customer attributes that should be considered are the customer’s nationality (whether the customer’s home country falls within the FATF’s list of non-cooperative countries and territories), public status (whether the customer is politically exposed) and the nature of business in which the customer is engaging: the specific characteristics of the customer’s transaction, such as the value and number thereof and whether it is a foreign or domestic transaction. 例文帳に追加

考慮すべき顧客の属性としては、国籍（例：FATFが公表するマネー・ローンダリング対策に非協力的な国・地域）、公的地位（politically exposed persons）、顧客が行っている事業等、取引金額・回数等の取引態様、国内外の取引の別が考えられる。 - 金融庁

Integrated domestic and foreign economic measures introduced in this section include (i) promotion of the Growth Initiative toward Doubling the Size of Asia's Economy, (ii) regulation of protectionism(promotion of the Doha Round and the Economic Partnership Agreement (EPA)), and (iii) promotion of global developments of infrastructure-related industries, such as electricity/transportation/water sectors, the services industry and the contents industry.例文帳に追加

ここでは、内外一体の経済対策として、①アジア経済倍増構想の推進、②保護主義の抑止（ドーハ・ラウンド、経済連携協定（EPA）の推進等）、③電力・交通・水ビジネス等のインフラ関連産業やサービス産業、コンテンツ産業の国際展開の推進等について紹介する。 - 経済産業省

In comparing, worldwide, the disparities between domestic and foreign prices of final goods according to "durable goods," "capital goods," and "services"—and in examining the purchasing-power parity statistics of the OECD— it becomes evident that variations in the prices of tradable goods (e.g., durable goods and capital goods) are smaller than is the case with nontaxable goods (e.g., services) (see Figure 2-1-38).例文帳に追加

OECDの購買力平価統計を用いて、各国の最終財の内外価格差を「耐久財」、「資本財」、「サービス」の別に比較すると、貿易財である耐久財や資本財の価格の方が非貿易財であるサービス価格に比べてばらつきが小さい（第2-1-38図）。 - 経済産業省

In addition, while micro-level measures to diversify means to acquire foreign money, such as direct investment and transfer of production bases overseas and so on are done, measures from a macro-viewpoint are necessary to improve domestic economic system and structure to make benefits return home, and go to consumption or investment.例文帳に追加

また、直接投資や国外への生産拠点の移動など、外貨獲得手段の多角化を行うミクロレベルの施策をする一方で、その収益が国内に還元され、かつ消費や投資に向かうよう、国内の制度や構造を改善するためのマクロの視点での施策が必要である。 - 経済産業省

(ii) Where there is a resident(s) or domestic corporation(s) among the persons who are to receive payment of the said interest: The total amount receivable by the nonresidents and foreign corporations who are to receive the said interest. 例文帳に追加

二　当該利子の支払を受けるべき者に居住者又は内国法人が含まれている場合　当該利子の支払を受けるべき者のうち非居住者及び外国法人がその支払を受けるべき金額の合計額 - 日本法令外国語訳データベースシステム

The park is dotted with a lot of objects that have been designated the National Treasures or registered the World Heritages, and it is one of the tourist areas representing Japan, which a number of tourists visit from not only the domestic regions of Japan but also foreign countries all the year around. 例文帳に追加

公園内には多くの国宝指定・世界遺産登録物件が点在し、年間を通じて日本国内のみならず外国からも多くの観光客が訪れ、日本を代表する観光地の一つとなっている。 - Wikipedia日英京都関連文書対訳コーパス

At the same time, given that most Japanese financial institutions conduct international transactions, mandatory CCP clearing could be achieved through alliances between foreign CCPs and domestic CCPs that meet certain requirements 例文帳に追加

他方、我が国金融機関の多くが国際的な取引を行っていることから、一定の要件を満たした国内清算機関と外国清算機関との連携による清算に対して清算集中を行うことが考えられるのではないか - 金融庁