「DOMESTIC AND FOREIGN」に関連した英語例文の一覧と使い方(8ページ目) - Weblio英語例文検索

The problem with the points system is that if the standard required to pass is lowered in accordance with the needs of industry, the result is a decline in the quality of the domestic labor market, and if the economy goes into recession the foreign workers will become an excess labor force.例文帳に追加

ポイント・システムの問題は、業界からのニーズに応じて合格ラインを引き下げた場合、国内労働市場の質の低下や、不景気になった際の外国人労働者が余剰労働力になってしまうという点である。 - 経済産業省

Foreign technology can be imported through (1) breakdown of the import to analyze the embodied technology—in other words, reverse engineering—and (2)technology licensing contracts concluded between domestic and foreign companies. Direct investment has the advantage, however, of comprising technology transfer within a company,and as such, opens the way for the transfer also of management techniques and know how which are difficult to document.例文帳に追加

海外からの技術の輸入は、①輸入財を分解することで、そこに体化された技術を解析する「リバース・エンジニアリング」や、②国内企業が外国企業と技術のライセンス契約を結ぶこと等によっても可能であるが、企業内部の技術移転である直接投資は、文書化しにくい経営手法や知識をも移転することができるという点において特徴的である。 - 経済産業省

(12) In the case where there is any taxed amount of retained income prescribed in Article 66-8(1) of the Act (including the amount deemed to be the taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8(1) of the Act, pursuant to the provisions of the said paragraph, in the business year of the domestic corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said domestic corporation, when the said taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, or that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income shall be deemed to have been reduced on the final day of the relevant business year. In this case, the provisions of Article 69(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-18(12) (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; or" the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article, and out 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) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the said Act, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" and the term "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

１２　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された同項に規定する課税済留保金額（同条第二項及び第三項の規定により当該課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該課税済留保金額のうちに法第六十六条の七第一項の規定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とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているとき、又は法第六十八条の九十一第一項の規定により当該内国法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該内国法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該内国法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額は、当該事業年度終了の日において減額されたものとみなす。この場合において、同法第六十九条第十項中「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、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の十八第十二項（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）の規定により減額されたものとみなされた場合又は」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

(i) Shares, etc. for considering the claims held: The number or the amount adding together the number or the amount of the shares, etc. of a foreign corporation directly held by a domestic corporation (where the said foreign corporation has issued the shares, etc. in which different claims are vested, the number or the amount obtained by multiplying the issued shares, etc. of the said foreign corporation by the ratio of the amount of a dividend of surplus, etc. that the said domestic corporation can receive based on the said claims out of the total amount) and the shares, etc. for considering the claims indirectly held 例文帳に追加

一　請求権勘案保有株式等　内国法人が直接に有する外国法人の株式等の数又は金額（当該外国法人が請求権の内容が異なる株式等を発行している場合には、当該外国法人の発行済株式等に、当該内国法人が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合を乗じて計算した数又は金額）及び請求権勘案間接保有株式等を合計した数又は金額をいう。 - 日本法令外国語訳データベースシステム

(iii) Specified foreign subsidiary corporation: A foreign corporation in which, at any time during the period from the first day of the earliest business year that commenced within two years before the first day of the business year of the said foreign corporation that includes the date of the capital contribution in kind, until that date of the capital contribution in kind, residents (meaning residents prescribed in Article 2(1)(i)-2; hereinafter the same shall apply in this item), domestic corporations and specially-related nonresidents (meaning nonresidents prescribed in Article 2(1)(i)-2 who have a special relationship specified by a Cabinet Order with residents or domestic corporations) hold shares that account for more than 50 percent of the total number or total amount of shares, etc. of the foreign corporation, and which falls under the category of specified foreign corporation with less tax burden 例文帳に追加

三　特定外国子法人　外国法人で、その現物出資の日を含む当該外国法人の事業年度開始の日前二年以内に開始した各事業年度のうち最も古い事業年度開始の日からその現物出資の日までの期間内のいずれかの時において、居住者（第二条第一項第一号の二に規定する居住者をいう。以下この号において同じ。）、内国法人及び特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある同項第一号の二に規定する非居住者をいう。）が、その発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式を有するもののうち、特定軽課税外国法人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

(b) The amount of foreign corporation tax that has been reduced or exempted for the affiliated foreign company for the relevant business year in the state of the head office and which is deemed to have been paid by the said affiliated foreign company pursuant to the provisions of the tax convention prescribed in Article 1-3(1)(ii) in the case where a domestic corporation related to the said affiliated foreign company is subject to the provisions of Article 69(8) or Article 81-15(8) of the Corporation Tax Act 例文帳に追加

ロ　当該外国関係会社が当該各事業年度においてその本店所在地国において軽減され、又は免除された外国法人税の額で、当該外国関係会社に係る内国法人が法人税法第六十九条第八項又は第八十一条の十五第八項の規定の適用を受ける場合に第一条の三第一項第二号に規定する租税条約の規定により当該外国関係会社が納付したものとみなされるもの - 日本法令外国語訳データベースシステム

By welcoming foreign guests, the hotel has not only succeeded in raising its operating ratio by increasing demand in the domestic off-season, but it has also succeeded in improving its labor productivity as a result of raising both the operating ratio and the unit costs for guests, as seen in the case where the unit price for overseas guests exceeds that of domestic guests.例文帳に追加

海外の顧客を迎え入れるようになったことで、同ホテルは国内観光客の端境期における需要を掘り起こし、稼働率を高めることに成功しているだけでなく、顧客単価も国内の顧客の場合を上回ることもあるなど、稼働率と顧客単価の両面から労働生産性の向上に成功している。 - 経済産業省

Matsuura and others (2008) studied the influence from Foreign Direct Investment (FDI) by the Japanese electric machine industry to the domestic productivity of those companies, which executed the investment. In the study, investments were categorized in horizontal FDI and vertical FDI. It indicated that horizontal FDI did not have much influence on domestic companies' productivity while vertical FDI had significant positive influence on domestic productivity level as well as its growth rate.例文帳に追加

我が国の電機機械産業における対外直接投資が、進出企業の国内における生産性に与える影響を分析した松浦他（2008）では、直接投資を水平的直接投資と垂直的直接投資に分類し、水平的直接投資は国内企業の生産性に大きな影響を与えていない一方、垂直的直接投資は、国内の生産性の水準に対しても、その成長率に対しても有意に正の影響を与えていることが示されている。 - 経済産業省

ii) Where an event listed in Article 66-8(1)(ii) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in the said paragraph: 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 that are prescribed in Article 39-16(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (in the case where money or any other assets have been delivered to an affiliated foreign company related to the domestic corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 66-8(1)(ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the domestic corporation; excluding the shares, etc. for considering the claims indirectly held via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加

二　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合　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第三十九条の十六第三項第一号に規定する請求権勘案保有株式等（当該内国法人に係る外国関係会社でその受ける法第六十六条の八第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該内国法人に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等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

(i) Foreign affiliated company: A foreign corporation in which the ratio of the sum of the number or amount of shares, etc. held through direct and/or indirect ownership by residents, domestic corporations and specially-related nonresidents (meaning nonresidents who have a special relationship specified by a Cabinet Order with residents or domestic corporations; hereinafter the same shall apply in this item) to the total number or total amount of issued shares or capital contributions (excluding the shares, etc. held by the foreign corporation) (in the case where the foreign corporation is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger) is more than 50 percent: 例文帳に追加

一　外国関係会社　外国法人で、その発行済株式又は出資（その有する自己の株式等を除く。）の総数又は総額のうちに居住者及び内国法人並びに特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある非居住者をいう。以下この号において同じ。）が有する直接及び間接保有の株式等の数の合計数又は合計額の占める割合（当該外国法人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）が百分の五十を超えるものをいう。 - 日本法令外国語訳データベースシステム

Voluntary working groups have been established to further discuss a range of key issues crucial to further development of the domestic and regional bond markets, such as, securitization, credit guarantee, promotion of local currency denominated bonds, credit rating, and foreign exchange transactions and settlement issues. 例文帳に追加

証券化、信用保証、現地通貨建て債券の推進、格付機関及び外国為替・決済システムといった、国内および域内の債券市場のさらなる育成のために重要な一連の課題をさらに議論するため、任意参加のワーキンググループがいくつか設置された。 - 財務省

Given ever intensifying global competition among markets, strengthening the competitiveness of Japan's financial and capital markets has become a pressing policy issue, so that they will be able to serve the needs of both domestic and foreign users and fulfill their roles 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。 - 金融庁

As is mentioned above in this section, a further internationalization of our country is necessary. It is hoped that high value added functions attracted from abroad will maintain and strengthen the domestic base, anticipate tourist and business visits to Japan, accept more students from abroad, and expand the use of foreign advanced human resources.例文帳に追加

本節で前述した通り、我が国の更なる国際化が必要であり、海外からの高付加価値機能の積極的な呼び込み、国内拠点の維持・強化、訪日観光客やビジネス客の取込み、外国人留学生の受入れ拡大、海外の高度人材の活用拡大が望まれる。 - 経済産業省

In addition, the German-affiliated distribution company B has obtained a license in China to launch a domestic air freight transport service, and also plans to invest US$6 million for the establishment of a collection and logistic base and service center in Vietnam. The future should see further business expansion by foreign-affiliated companies in East Asia.例文帳に追加

また、ドイツ系物流企業B 社は中国でのライセンスを取得し、中国国内航空貨物輸送サービスを開始したほか、ベトナムで集配拠点、サービスセンターの設置など合わせて600 万ドルの投資を計画するなど、今後ますますの事業拡大が見込まれている。 - 経済産業省

The Port of Yokohama is confronted by intense competition coming not only from other major domestic ports but those in other Asian countries and is attempting to maintain its presence by developing the state-of-the-art Minami Honmoku Pier equipped with very deep and advanced berths that will accommodate the increase in foreign container cargo and the enlargement of container vessels.例文帳に追加

横浜港は、我が国主要港湾との間だけでなく、アジア地域の主要港湾との厳しい競争の中で、外貿コンテナ貨物の増加やコンテナ船の大型化に対応した大水深・高規格のバースを整備した最新鋭の南本牧ふ頭を要してプレゼンスを維持しようとしている。 - 経済産業省

Partnership with the Kobe City General Hospital and other local medical institutions, domestic and foreign research institutions,and companies working in the medical field is an important part of the scheme, with views also exchanged among the various members at the Kobe MID Project Study Group.例文帳に追加

同構想の推進に当たっては、神戸市立中央市民病院をはじめとする地域の医療機関、国内外の大学・研究機関、医療関連企業等との連携が重視され、神戸医療産業都市構想研究会でも様々な関係者の間で意見の交換が行われている。 - 経済産業省

According to the investment report created by UNCTAD ( the United Nations Conference on Trade and Development) in the 2009 World Investment Report, the direct overseas investment balance ratio to GDP was; 8.5% for direct foreign investment and 9.1% for direct domestic investment in 1990, whereas they were 26.9% and 24.5% respectively in 2008.例文帳に追加

国連貿易開発会議（UNCTAD）が作成した2009 年世界投資報告書（World Investment Report2009）によると1990 年には海外直接投資残高の対GDP比は、対外直接投資額で8.5％、対内直接投資額で9.1％であったのに対し、2008 年にはそれぞれ26.9％、24.5％に伸びている。 - 経済産業省

From the perspective of requiring risk management that appropriately reflects the dynamics of Japan’s markets, foreign CCPs would be required to develop executive and administrative systems that are recognized as having a high degree of substitutability with the executive and administrative systems implemented by domestic CCPs to mitigate settlement risk, such as “mark-to-market”; 例文帳に追加

・ 我が国市場の動態を適確に反映したリスク管理を求める観点から、国内清算機関が行う値洗い等の決済リスクの極小化措置に係る執行・運営体制と代替性が高いと認められる執行・運営体制を整備すること - 金融庁

On the other hand, he declared that for the companies that close down their domestic plants and transfer production overseas, the tax breaks relating to such costs will be abolished and they will start imposing tax on foreign subsidiaries’ income, which had been deferred before as their income did not return to the United States.例文帳に追加

他方で、国内工場を廃止して海外に生産を移転する企業に対しては、当該費用に係る税制優遇措置を廃止し、これまで国内に還流されずに課税が繰り延べられていた海外子会社等の所得にも課税を表明した。 - 経済産業省

Currently, as there is no obligation for hon-kuzu concerning the indication of the raw materials and the place of origin, the indication of hon-kuzu may not guarantee that it is a domestic product, which means that products without description concerning its raw materials and the place of its origin on its product information label may be mingled with those made in foreign countries. 例文帳に追加

現在、本葛には、原料原産地名の表示義務がない為、本葛の表示があっても国産とは限らないのが現状、商品内容表示に原料原産地名の表示のない物については、外国産が混じっていると言える。 - Wikipedia日英京都関連文書対訳コーパス

In September 2000, although the WTO panel found France (EU) in violation of GATT Article III:4 because of discriminatory treatment of like domestic and foreign products, it ultimately concluded that the discriminatory treatment was justified under GATT Article XX:(b) (general exceptions for the purpose of protecting the life and health of people, animals, etc.).例文帳に追加

2000年９月のパネル報告書は、本件は内外の同種の産品を差別しておりGATT 第３ 条４ 項違反であるが、GATT 20条⒝（人、動物等の生命又は健康の保護等を目的とした一般的例外）により正当化される、と判断した。 - 経済産業省

As FISA’s customers such as automobile and home electronics manufacturers are moving into Asia and other foreign countries while the domestic Japanese market is shrinking, the company concluded it had to advance into Thailand to survive. In 2009, FISA leased a factory for SMMs at Ota Techno Park in the Amata Nakorn Industrial Estate. 例文帳に追加

取引先の自動車・家電メーカーがアジア等へ進出し、国内市場が縮小する中、同社は、生き残りをかけてタイへの進出を決断し、2009 年にアマタ・ナコーン工業団地内の中小製造業向け賃貸工場「オオタ・テクノ・パーク」に入居した。 - 経済産業省

(i) Where the foreign corporation referred to in paragraph (1)(iii)(b) has received the delivery of shares or any other assets of a succeeding corporation in a company split through a split-off-type company split conducted by the domestic corporation referred to in (b) of the said item which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the said split-off-type company split prescribed in Article 119-8(1) (The Amount of Transfer Value and Transfer Cost in the Case of a Split-Off-Type Company Split) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the said split-off-type company split among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said split-off-type company split is five percent or more; 例文帳に追加

一　第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の行つた分割型分割により分割承継法人の株式その他の資産の交付を受けた場合において、当該分割型分割に係る第百十九条の八第一項（分割型分割の場合の譲渡対価の額及び譲渡原価の額等）に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。 - 日本法令外国語訳データベースシステム

(22) Where any other domestic corporation which is a shareholder, etc. of the said consolidated corporation or a capital contribution-related domestic corporation(s) (meaning a single domestic corporation or two or more domestic corporations which have a linkage with the said consolidated corporation and the said other domestic corporation through holding the shares, etc.; the same shall apply in the next paragraph) intervene(s) between the said consolidated corporation and a foreign controlling shareholder, etc. related to the said consolidated corporation, when the amount obtained by multiplying the amount of consolidated individual stated capital, etc. on the final day of the relevant consolidated business year of the said consolidated corporation by the ratio of shareholding pertaining to the said consolidated corporation of the said other domestic corporation or capital contribution-related domestic corporation(s) exceeds the amount of stated capital, etc. prescribed in Article 39-13(22) of the said other domestic corporation or capital contribution-related domestic corporation(s) on the same day (for a corporation falling under the category of a corporation subject to corporation tax on consolidated income prescribed in Article 2(xvi) of the Corporation Tax Act, when such amount exceeds the amount of consolidated individual stated capital, etc.), the amount of equity capital pertaining to the said consolidated corporation shall be the remaining amount after deducting from the said amount of equity capital, either of the smaller amount of the said excess amount and the amount of the liabilities owed by the said other domestic corporation or capital contribution-related domestic corporation(s) to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said consolidated corporation on the same day (referred to as the "creditable amount" in the next paragraph). 例文帳に追加

２２　当該連結法人と当該連結法人に係る国外支配株主等との間に当該連結法人の株主等である他の内国法人又は出資関連内国法人（当該連結法人と当該他の内国法人との間にこれらの者と株式等の保有を通じて連鎖関係にある一又は二以上の内国法人をいう。次項において同じ。）が介在している場合において、当該連結法人の当該連結事業年度終了の日における連結個別資本金等の額に当該他の内国法人又は出資関連内国法人の当該連結法人に係る持株割合を乗じて計算した金額が当該他の内国法人又は出資関連内国法人の同日における第三十九条の十三第二十二項に規定する資本金等の額（法人税法第二条第十六号に規定する連結申告法人に該当する法人にあつては、連結個別資本金等の額）を超えるときは、当該連結法人に係る自己資本の額は、当該自己資本の額から、その超える金額と当該他の内国法人又は出資関連内国法人の同日における当該連結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額とのいずれか少ない金額（次項において「控除対象金額」という。）を控除した残額とする。 - 日本法令外国語訳データベースシステム

This service system comprises an RFIC sight-seeing card incorporating an RF chip and having a cash-on delivery card function and a settlement server in cooperation with domestic and foreign financial institutions, credit card companies, public transportations/communication facilities, and service companies and supporting to pay a charge for use of a cooperated company by using the RFIC sight-seeing card.例文帳に追加

ＲＦチップを内蔵し先払いカード機能を備えたＲＦＩＣ観光カードと、国内及び国外の金融機関、クレジットカード会社、公共交通/通信施設及びサービス業者と提携され、前記ＲＦＩＣ観光カードを用いて提携業者を利用した代金を支払えるように支援する決済サーバーとを備える。 - 特許庁

Firstly, in order to create reliable and vibrant markets, it is necessary to put in place a market infrastructure that enhances diversity in financial services and raises customer benefits while ensuring fairness and transparency. In such markets, which can meet the various needs of domestic and foreign investors and fund raisers, market participants can engage in transactions with a sense of security. 例文帳に追加

第一に、信頼と活力のある市場を構築していくためには、市場参加者が安心して取引を行うとともに内外の投資者や資金調達者等の多様なニーズに応えることができるよう、公正性・透明性を確保しつつ、多様性・利便性を高める市場インフラを整備することが必要である。 - 金融庁

(2) The indication of the place of production under item 3 of paragraph (1) of this Article shall be done, in the case of a domestic product, by stating the prefecture in which the said place of the production is located, and, in the case of a foreign product, by stating the country in which the said place of the production is located. 例文帳に追加

２　前項第三号に掲げる生産地の表示は、国内産のものにあっては当該生産地の属する都道府県名をもって、外国産のものにあっては当該生産地の属する国名をもってこれ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

Although we have not had a clear result, which shows that exporting and foreign direct investment lead to productivity improvement, the result of each individual research indicated that overall oversea operations contribute to productivity improvement of domestic companies.例文帳に追加

輸出や対外直接投資を行うことが生産性向上につながるとの明確な結果は得られていないものの、個々の研究結果からは、総じて、海外展開が国内企業の生産性向上に寄与することを示す結果が得られている。 - 経済産業省

(iii) Where it is found that bonds lent by a foreign controlling shareholder, etc. related to the said domestic corporation to the said domestic corporation (including bonds lent by a third party to the said domestic corporation based on guarantees for the said domestic corporation's liabilities offered by the said foreign controlling shareholder, etc.) have been provided to any other third party as security and have been transferred in a bond transaction with a repurchase/resale agreement (meaning a bond transaction with a repurchase/resale agreement prescribed in Article 42-2(1) of the Act; the same shall apply in paragraph (27)) or lent in a cash-secured bond lending transaction (meaning a cash-secured bond lending transaction prescribed in Article 66-5(4)(viii) of the Act; the same shall apply in paragraph (27)) and thereby the said other third party has provided the said domestic corporation with funds: The said third party and other third party. 例文帳に追加

三　当該内国法人に係る国外支配株主等から当該内国法人に貸し付けられた債券（当該国外支配株主等が当該内国法人の債務の保証をすることにより、第三者から当該内国法人に貸し付けられた債券を含む。）が、他の第三者に、担保として提供され、債券現先取引（法第四十二条の二第一項に規定する債券現先取引をいう。第二十七項において同じ。）で譲渡され、又は現金担保付債券貸借取引（法第六十六条の五第四項第八号に規定する現金担保付債券貸借取引をいう。第二十七項において同じ。）で貸し付けられることにより、当該他の第三者が当該内国法人に対して資金を供与したと認められる場合における当該第三者及び他の第三者 - 日本法令外国語訳データベースシステム

(2) The amount calculated as specified by a Cabinet Order prescribed in Article 66-9-8(1) of the Act shall be the amount obtained by calculating the amount specified in the items of the said paragraph, where an event listed in the items of the said paragraph has occurred, with regard to a specified foreign corporation related to a domestic corporation which is a specially-related shareholder, etc. or an affiliated foreign corporation related to the said domestic corporation as prescribed in the said paragraph, pursuant to the provisions of Article 39-19(2) and (3). 例文帳に追加

２　法第六十六条の九の八第一項に規定する政令で定めるところにより計算した金額は、同項に規定する特殊関係株主等である内国法人に係る特定外国法人又は当該内国法人に係る外国関係法人につき同項各号に掲げる事実が生じた場合における同項各号に定める金額につき、第三十九条の十九第二項及び第三項の規定の例により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

As commentators noted, exempting foreign private issuers could make it difficult for issuers to compel their foreign private issuer suppliers to provide conflict minerals information, result in a competitive disadvantage for domestic issuers, and hurt conflict minerals supply chain transparency.例文帳に追加

意見提出者たちが述べていたように、外国民間発行人を適用除外とすると、発行人が供給業者である外国民間発行人に対して、紛争鉱物情報の提供を強制することが困難になり、結果として国内の発行人が競争上不利になり、紛争鉱物のサプライチェーンの透明性を損なうことになる可能性がある。 - 経済産業省

(4) Where a capital contribution in kind whereby a domestic corporation transfers its assets or liabilities to a foreign corporation falls under the category of specified capital contribution in kind (meaning a capital contribution in kind whereby a domestic corporation transfers shares of a specified foreign subsidiary corporation in its possession to a specified foreign parent corporation, etc. related to the said domestic corporation), with regard to the application of the provisions of the Corporation Tax Act and any other laws and regulations, the term "capital contribution in kind that falls under any of the following (limited to" in Article 2(xii)-14 of the Corporation Tax Act shall be deemed to be replaced with "capital contribution in kind that falls under any of the following (limited to a specified capital contribution in kind prescribed in Article 68-2-3(4) of the Act on Special Measures Concerning Taxation (Special Provisions Concerning the Scope of Qualified Merger, etc.)". 例文帳に追加

４　内国法人の有する資産又は負債を外国法人に対して移転する現物出資が特定現物出資（内国法人の有する特定外国子法人の株式を当該内国法人に係る特定外国親法人等に対して移転する現物出資をいう。）に該当する場合における法人税法その他の法令の規定の適用については、法人税法第二条第十二号の十四中「次のいずれかに該当する現物出資（」とあるのは、「次のいずれかに該当する現物出資（租税特別措置法第六十八条の二の三第四項（適格合併等の範囲に関する特例）に規定する特定現物出資、」とする。 - 日本法令外国語訳データベースシステム

In reality, however, labor productivity depends largely on the nature of the industry and type of work in which the aforementioned foreign worker is engaged, and the social costs arising as a result of accepting the foreign workers and the resultant impact on the domestic labor market must be taken into consideration. For this reason, the argument calling for "the maintenance and rise of per capita GDP" must also take these factors into account.例文帳に追加

しかしながら現実には、労働生産性は当該外国人労働者が携わる産業・職種自体の性質によるところが大きく、また、当該外国人労働者を受け入れることによって生じ得る社会的コスト、国内労働市場への影響を考慮しなければならず、「１人当たりGDPの維持・向上」という議論には、それらの要素を十分に加味することが必要である。 - 経済産業省

(9) The amount of distribution of profit from a special purpose trust set forth in paragraph (1) as applied mutatis mutandis pursuant to the preceding paragraph, which is received by a domestic corporation (such amount hereinafter referred to in this paragraph and the next paragraph as "amount of distribution of profit from a foreign special purpose trust") shall be deemed to be excluded from the amount of dividend, etc. prescribed in Article 69(8) of the Corporation Tax Act, and the amount of distribution of profit from a foreign special purpose trust to be received by a foreign subsidiary company prescribed in Article 69(8) of the said Act shall be deemed to be excluded from the amount of dividend, etc. from a foreign second-tier subsidiary company prescribed in Article 68(11) of the said Act. 例文帳に追加

９　内国法人が受ける前項において準用する第一項の特定目的信託の利益の分配の額（以下この項及び次項において「外国特定目的信託の利益分配の額」という。）は法人税法第六十九条第八項に規定する配当等の額に該当しないものとみなし、同項に規定する外国子会社が受ける外国特定目的信託の利益分配の額は同条第十一項に規定する外国孫会社からの配当等の額に該当しないものとみなす。 - 日本法令外国語訳データベースシステム

(3) Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order. 例文帳に追加

３　前条第一項各号に掲げる内国法人が同項の規定の適用に係る特定外国子会社等の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る場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

(3) Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article with respect to the amount equivalent to the taxable retained income of a specified foreign corporation that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order. 例文帳に追加

３　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に係る特定外国法人の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る場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

It is very troubling to see domestic and foreign investors have doubts about the fairness and transparency of the Japanese markets. From that perspective, it is first and foremost important that the company exercise appropriate governance based on the investigation report and disclose accurate information as soon as possible. 例文帳に追加

内外の投資家により、我が国市場の公正性・透明性に対し、疑念を持たれることは憂慮すべきことでありまして、こうした観点から、まずは、会社が、今回の調査報告書を踏まえ、企業統治を適切に発揮するとともに、一刻も早く正確な情報を明らかにすることが重要だと思っております。 - 金融庁

This growth in these direct investments contributes to the activation and improvement of their economic efficiency through the introductions of new technologies and business know-how, the variety of competition from domestic and foreign companies, etc. Thus it is important for Japan to make active efforts towards increasing outward and inward FDI.例文帳に追加

これらの直接投資の拡大は、新たな技術や経営ノウハウの導入、内外の企業による多様な競争等によって経済の効率化・活性化等に資することから、我が国は対外直接投資、対内直接投資の拡大に向けた取組を積極的に講じていくことが重要である。 - 経済産業省

In recent years, both countries have experienced twin goods and services and current account deficits, and are in the process of moving from this stage into the first stage—namely, early-stage debtor nations—as they dispose of their foreign assets. At the same time, the international credibility of their domestic economies and markets have enabled both countries to maintain stable capital inflows.例文帳に追加

近年、両国は貿易サービス収支及び経常収支の赤字を経験し、対外資産を取り崩しながらこの段階から第１段階である未成熟債務国の状態に移行しつつあるものの、両国とも国内経済やマーケットへの国際的信認により安定的な資本流入を維持している。 - 経済産業省

To provide a pasted rag picture put to a practical use as a daily article without being adapted only to appreciation to bring about a tasteful life by the peculiar appeal possessed by the pasted rag picture and introduced to foreign and domestic people as a daily article of the pasted rag picture being one of Japanese beauties to be used.例文帳に追加

本発明は押し絵を観賞だけに留めず日常品として実用化することにより、押し絵の持つ独自の魅力が生活に潤いをもたらし、日本の美のひとつである押し絵の日常品を国内外の人たちに紹介し、使用されることを目的とする。 - 特許庁

It will ensure that the Tokyo market remains open to the outside world and attracts funds from both domestic and foreign investors, thereby injecting vitality into the Japanese economy. Also, it will enable us to create a society in which people feel affluent through investment of their money in the market. 例文帳に追加

日本の市場が開かれた市場であり、内外の投資資金が日本市場に集まり経済を活性化していくと同時に、個人のお金がこうしたマーケットを通じて、より豊かさを実感できる、そういう社会を作っていくということが可能になってまいります。 - 金融庁

When the renminbi that are sold go into circulation in the market as a result of this type of foreign exchange intervention, it causes increases in prices through excess liquidity and overheating of the domestic economy, so the Chinese government is forced to employ a sterilization33 based on the issuance of debt bills and so forth.例文帳に追加

また、こうした為替介入によって売却された人民元が市中に出回ると、過剰流動性を通じ物価の上昇や国内経済の過熱を引き起こすこととなるため、中国政府は、借入手形の発行等による不胎化政策を採らざるを得ない。 - 経済産業省

Section 1 discussed three basic principles for Japan's external economic policy: specifically, (i)developing new domestic and foreign markets (market expansion), (ii) building a strong, new social structure that can adapt to change (market maintenance), and (iii) striving to be a nation that solves global issues.例文帳に追加

第1 節では、今後の我が国の対外経済政策の基本的な考え方である3 つの視点、すなわち①国内外の新たな市場の開拓（パイを増やす）、②変化に適応する強靱な経済構造の構築（パイを守る）、③「世界の課題解決国家」への挑戦、について述べた。 - 経済産業省

At the time of his first visit to Japan to speculate starting from 1579, Alessandoro Valignano who was a missionary of the Society of Jesus recognized through meetings with Japanese missionaries that it was essential to provide education to domestic and foreign people toward further expansion or propagation, and made it a policy to expand an education project. 例文帳に追加

イエズス会の宣教師アレッサンドロ・ヴァリニャーノは、天正7年（1579年）からの初の日本巡察の際、日本の宣教師などとの会議を経て、さらなる布教の拡大には内外人に教育を施すことが欠かせないことを認め、教育事業を拡大する方針をとった。 - Wikipedia日英京都関連文書対訳コーパス

This chapter explores the potential for SMEs’ further development by analyzing how SMEs are utilizing their potential to generate and seize demand by, firstly, developing operations overseas to take advantage of foreign demand, and, secondly, providing a platform for female entrepreneurs tapping into latent domestic demand. 例文帳に追加

本章では、潜在力を発揮して、需要の創出・獲得に挑む中小企業として、海外展開により外需を獲得している中小企業や、潜在している内需を掘り起こしている女性起業家について分析を行い、中小企業の更なる発展の可能性を探っていく。 - 経済産業省