「DOMESTIC」に関連した英語例文の一覧と使い方(112ページ目) - Weblio英語例文検索

ASEAN economies maintained a high level of economic growth throughout the 1990s. However, because long-term domestic credit had been financed by short-term foreign funds under the de facto dollar peg system, the Asian currency crisis3 that began in 1997 resulted in a credit crunch caused by the fleeing of short-term funds, and economic growth was negative (Figs.1.1.23, 1.1.24, 1.1.25, 1.1.26).例文帳に追加

ASEAN諸国は、1990年代、高い経済成長を維持していたが、1997年からのアジア通貨危機３）においては、それまで実質的なドルペッグ制の下で、外貨建ての短期資金によって長期の国内信用をファイナンスしていたため、短期資金の逃避とともに信用収縮に陥り、経済はマイナスに転じた（第1-1-23～26図）。 - 経済産業省

The investment environment in Japan has been developed in recent years through various systemic reforms designed to promote inward FDI. The level of inward FDI, however, still remains at a very low level by international standards and inward FDI is not being used sufficiently as a means of reviving and vitalizing domestic industry.例文帳に追加

我が国の投資環境は、近年の対内投資促進のための様々な制度改革等によって整備されつつあるが、外国投資の水準は国際的に見て極めて低い状況にあり、対内直接投資を国内産業の再生及び活性化の手段として十分にいかしきれていない。 - 経済産業省

The concept of Premium Outlets has won extensive support from consumers in Japan as people can enjoy shopping all day long in them, surrounded in an extraordinary atmosphere where a variety of products, including famous domestic and foreign brands, are available at low prices. As a result, Chelsea Japan is steadily fostering a consumer market in Japan.例文帳に追加

非日常的な空間の中で、内外の有名ブランド品をはじめとした幅広い品揃えかつ格安価格でショッピングが１日中楽しめるという「プレミアム・アウトレット」のコンセプトは、日本の消費者にも広く支持されており、チェルシーによる日本の消費者市場の開拓は順調に進んでいる。 - 経済産業省

In order to more actively acquire capable human resources, Japan will need to eliminate systemic factors hindering the movement of the labor force through such measures as mutual accreditation of qualifications and the conclusion of social security agreements, and to make the domestic labor market and living environment more amenable to foreign workers.例文帳に追加

我が国が今後、より積極的に高度な人材を獲得していくためには、資格の相互認証や社会保障協定の締結等により労働力移動の制度的阻害要因を除去し、さらには国内の労働市場や生活環境を外国人労働者にも魅力あるものに変えていく必要がある。 - 経済産業省

In order to secure highly skilled human resources actively, it will be necessary to facilitate approval of status of residence for workers with special and/or technical skills, eliminate factors hindering international movement of labor, and transform the domestic labor market into one that is attractive to highly skilled human resources.例文帳に追加

今後、より積極的に高度な人材を獲得していくためには、専門的・技術的分野の労働者に対する在留資格の認定の円滑化や、国際間の労働移動を阻害している要因の除去、さらには、国内の労働市場を高度な人材にとって魅力あるものに変えていく必要がある。 - 経済産業省

For example, the view has been expressed that the diminishing current account surplus will reduce employment by domestic industries and increase unemployment, and that because the current account surplus is the measure of a country’s competitiveness, we must prevent the surplus from declining and becoming a current account deficit.例文帳に追加

例えば、「経常収支黒字の縮小は国内産業の雇用の減少をもたらし、失業を増やす」、「経常収支黒字は一国の『競争力』の水準を表しており、黒字幅が縮小したり、さらには経常収支が赤字化することは避けなければならない」といった見解が示されることがある。 - 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

The GATT/WTO regime has provided a forum for contracting parties to negotiate the creation of trade rules and trade liberalization focused on tariff reductions, but the scope has widened in recent years from border measures to domestic measures, and from trade areas to non-trade areas, heightening the functions of these.例文帳に追加

ＧＡＴＴ／ＷＴＯ体制は、締約国に関税引下げを中心とする貿易自由化や貿易ルールをつくるための交渉を行う場を提供してきたが、最近では水際措置から国内措置へ、貿易分野から非貿易分野へと対象範囲を拡大し、よりその機能を高めている。 - 経済産業省

These countries recognize that foreign direct investment is vital in their economic development, but are concerned about the possible damage caused by multinational companies where investment policies are liberalized, as well as the constraints to domestic industrial policy which could eventuate through across-the-board national treatment and the outlawing of performance requirements.例文帳に追加

これらの諸国は、外国直接投資は自国の経済発展に欠かせないと認識しつつも、投資政策を自由化した場合に多国籍企業がもたらす可能性のある弊害や、一律な内国民待遇やパフォーマンス要求の禁止によって自国の産業政策が制約されることを懸念しているものと考えられる。 - 経済産業省

According to an analysis of Asia’s interdependency using the extended Asian International Input-Output Table (JETRO), since 2000, the rising final demand in Asia has increased its inducement effect on many Asian countries’ domestic production including China against the background of increasing trade in intermediate goods through production networks (see Figure 1-1-12)18.例文帳に追加

アジアについて、JETROアジア国際産業連関表を延長して行われた相互依存度の分析によれば、生産ネットワークを介した中間財貿易の拡大を背景に、2000年以降、アジアの最終需要の増加が中国を始めとする多くのアジア諸国の生産を誘発する効果が高まっていることがわかる18（第1-1-12図）。 - 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

Nevertheless, although the legal system itself has been revised, even now overseas affiliated companies are sometimes subject to administrative guidance measures that include 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 carefully watch trends in the operation and enforcement of the legal system.例文帳に追加

しかしながら、現時点でも、法制度自体は改正されたものの、なおも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

2 Yoshitomi (2004) attributes the decline in investment rates in East Asian countries excluding Japan to the following factors. With regard to the corporate sector, he notes that because investments before the Asian crisis were funded by loans from domestic and overseas financial institutions, the loans turned into excessive debts following the crisis. As such, countries are making fewer investments in order to reduce their debts.例文帳に追加

吉富（2004）によれば、日本を除く東アジアにおける投資率の低下の原因について、企業部門ではアジア危機以前の投資が外国及び国内の金融機関融資に支えられていたため、危機後はその融資が過剰債務となり、債務削減のため投資が低下していると指摘している。 - 経済産業省

However, the report points out that, "the tendency for China to have a massive trade surplus will not change just by promoting the increase of domestic imports through flexible exchange rates but in conjunction with structural changes that will reduce household and corporate savings," and argue, "both an increase in the value of the Chinese Yuan and structural reforms are both necessary."例文帳に追加

しかし、「家計・企業の貯蓄削減という構造変化を伴わない限り、為替レートの柔軟性による内需拡大の促進のみでは、中国が巨額の貿易黒字を抱え込む傾向はなくならないだろう」と指摘し、「人民元の切り上げと構造改革の双方が必要である」と結論付けている。 - 経済産業省

Japan's globalization has progressed mainly by large enterprises and manufacturers, such as automakers. In addition, about 30%of domestic employment is for large enterprises and about 20% is for manufacturers. Therefore, many employees are concentrated in small and medium businesses and non-manufacturing industry, which is relatively behind in terms of globalization.例文帳に追加

これまでのグローバル化は、大企業中心、自動車等の製造業中心に行われている一方、国内の従業者状況は大企業に約3 割、製造業に約2 割となっており、多くの従業者はグローバル化が相対的に進んでいない、中小企業や非製造業に集中している。 - 経済産業省

Expansion of globalization range, along with improvement of tolerance against a world economic crisis, contributes revitalization, productivity improvement and structure change of industries, which have not made progress in overseas operations. It is expected that spreading the benefit of globalization all over our country would contribute to income increase, which promotes increase of domestic demand.例文帳に追加

グローバル化のすそ野拡大は、世界経済危機への耐性度向上と共に、今まで海外展開が進んでいなかった産業の活性化・生産性向上・構造転換にも貢献し、グローバル化の恩恵が広く我が国に行き渡ることは、所得向上、ひいては内需拡大に寄与することが見込まれる。 - 経済産業省

Japanese businesses have been suffering from demand reduction and slow recovery of western markets as well as the domestic market's maturity and slump. They re-recognize the importance of western market, where they can secure profits, but also multi-polarize their target to emerging countries, where we expect expansion of the sales scale.例文帳に追加

我が国企業は、国内市場の成熟化と低迷に加え、世界経済危機による欧米市場の需要縮減と回復の遅れから、利益を確保できる欧米市場の重要性を再認識しつつも、今後の売上規模拡大が期待される新興国へとターゲットを多極化する企業の動向が見られる。 - 経済産業省

Another factor cited as expanding fixed asset investment is the impact of the inflow of foreign speculative funds based on expectations of revaluation the yuan, in addition to expansion in direct investment by foreign enterprises aimed at capturing the domestic Chinese market after it gained membership in the WTO44 (Fig. 1.4.29).例文帳に追加

さらに、固定資産投資を拡大させた要因の１つに、WTO加盟後の中国国内市場獲得を目的とした外資系企業による直接投資の拡大に加えて（第1-4-29図）、人民元切上げ期待等に基づく海外投機資金の流入等の海外資金の流入が影響しているとの指摘もある44。 - 経済産業省

In order to halt such a slowdown in growth, since the second half of 1998, the Chinese government　has shifted its focus of economic policy from curbing inflation to increasing domestic demand, reducing　interest rates several times. 　The government also undertook an active fiscal policy of issuing additional　long-term construction bonds, with the goal being the expansion of public investment and private sector　consumption.例文帳に追加

こうした成長鈍化に歯止めをかけるため、政府は1998年の後半から、経済政策の重点をインフレ抑制から内需拡大策へと転換し、数度にわたる金利引下げとともに、長期建設国債の追加発行による積極財政政策を実施して、公共投資や民間消費の拡大を図った。 - 経済産業省

As has been explained thus far, the Chinese economy has continued dynamic growth, buttressed by external economic factors including FDI into China and trade as well as the increase in domestic demand through public investment and other factors. In order for the Chinese economy to continue developing in a sustainable manner, an important challenge is to overcome the following factors that are limiting growth.例文帳に追加

これまで述べてきたように、中国経済は、対中直接投資や貿易等の対外経済関係や公共投資等の内需拡大の下支えによって力強い成長を持続しているが、下記のような成長制約要因を克服していくことが、今後の持続的な発展のための重要な課題である。 - 経済産業省

Now, without arguing only about the negative effect of "Flowing Out of Ripple Effect" due to increase of imports, it is necessary to compare that with "Inducement of Ripple Effect" as the result of increase of exports, and verify the balance, and evaluate whether domestic economy is working just like before, namely if "Ripple Effect" is occurring or not.例文帳に追加

つまり、輸入の増加に伴う「波及効果の流出」のマイナスの影響を論じるだけでなく、輸出の増加に伴う「波及効果の誘発」と比較し、収支で検証すること、また国内の経済が以前のように回っているか、つまり「波及効果」が生じているかで評価する必要がある。 - 経済産業省

Thus, due to the domestic industrial linkage among districts, we can see that "Ripple Effect" varies among districts, there by even in Hokkaido where the amount of direct imports is small in terms of supplying intermediate goods that are used by exporting goods in other districts, there is a structure in which it is indirectly receiving the benefit of exports.例文帳に追加

以上から、我が国における地域間の産業のつながりにより、「波及効果」が地域間を行き来すること、それにより北海道のように直接的な輸出額は少ない地域でも、他地域の輸出財に使われる中間財を供給することによって、間接的に輸出の恩恵を受ける構造があることが分かる。 - 経済産業省

It is inevitable to improve Japan's business environment by strategically and intensely encouraging overseas? investment, and maintain and strengthen domestic hubs accumulating value added functions conforming to Japan's strength as well as drastically reforming systems regarding Human Resources, Equipment, Money and Knowledge.例文帳に追加

このため、海外からの投資の呼び込みを戦略的かつ重点的に実施し、また、国内拠点を維持・強化し、我が国の強みに適合した高付加価値機能の集積を図るとともに、ヒト・モノ・カネ・チエに関する大胆な制度改革等により、我が国の事業環境の魅力を飛躍的に向上させることが重要である。 - 経済産業省

For the port and maritime transportation business, strengthen competitiveness of Japan's international strategic ports and authorities, to invite vessels from all over the world, intense investment for gigantic container ship and bulk ship business, improving Japan's collecting cargo ability utilizing convenient domestic transporting system and cost down measures are necessary.例文帳に追加

港湾・海運については、我が国国際戦略港湾の競争力を強化し、世界の船舶を呼び込むため、コンテナ船・バルク船の巨大化への対応投資の集中実施や、我が国の国際戦略港湾の集荷力向上のための内航海運の利便性向上・コスト低減に向けた抜本的な取組が必要である。 - 経済産業省

In June 2009, Japan relayed its concerns to the Korean Institute for Technology and Standards that the trial test imposed and, with almost no preparation time, organizations were limited to a few domestic testing and inspection agencies so it had the potential to prevent exports from Japan. Japan worked with South Korea's chief negotiator during the OECD Trade and Industry Council. The WTO ・ TBT committee also expressed concerns in continued talks with the South Korean government.例文帳に追加

我が国は、2009年6月、韓国技術標準院に上記懸念を伝達し、さらに同月、OECD閣僚理事会の際に経済産業大臣から韓国通商交渉本部長へ働きかけを行い、その後、WTO・TBT委員会においても各国と共に懸念を表明し、韓国政府と協議を続けた。 - 経済産業省

Moreover, to the question regarding the personnel necessary for successful authority delegation to overseas offices and subsidiaries, many of the responding companies stated that capable personnel who can ensure smooth communication between domestic and overseas bases would be required, and that Japanese staff rather than local staff are considered to be more suitable for the role (see Table 2-3-22).例文帳に追加

さらに、海外拠点へ権限委譲する際に必要と想定される人材について確認すると、権限委譲を行う際に、国内と海外拠点の国際業務を円滑に担う人材が必要となると考えられるが、これには海外現地社員よりも、日本人社員が適切と考える企業が多い（第2-3-22図）。 - 経済産業省

In this way, the UK infrastructure projects, including operations, were opened to private sector participation through arrangements such as PFI, enabling private sectors to improve financing methods, as well as to bear and control not only “risks related to construction” but also “risks related to operations” and “risks related to market conditions” in the infrastructure businesses. These experiences and know-how gained from domestic projects have been utilized in overseas business development.例文帳に追加

こうして、英国では、自国内のインフラ事業が、PFI等により運営面も含めて官から民に開放され、そこで民間企業がインフラ事業における「建設関連リスク」のみならず「操業関連リスク」、「市場関連リスク」等のリスク管理とファイナンス手法を発展させ、そのノウハウをもって海外展開を実現した。 - 経済産業省

Encouraging further cooperation and dialogue among the economies on understanding, recognition and capacity building regarding the benefits of harmonizing domestic regulations on food safety and quality with international standards consistent with the WTO Agreements on Technical Barriers to Trade and on the Application of Sanitary and Phytosanitary Measures;例文帳に追加

・食品安全及び品質に関する国内規制と，貿易の技術的障害及び衛生植物検疫措置の適用に関する WTO 協定と整合的な国際基準を調和させることの利益に関する，理解，認識及び能力構築におけるエコノミー間の一層の協力及び対話を奨励する。 - 経済産業省

We will work to enforce rigorously our anti-bribery laws and encourage strengthening procedures and controls to conduct enhanced due diligence on accounts of individuals who are, or have been, entrusted with prominent public functions including through enhanced financial and asset disclosure consistent with domestic legislation and administrative guidelines.例文帳に追加

我々は，国内法及び行政指導と一致する金融及び資産公開の強化拡大を含め，贈賄防止法を厳密に施行し，重要な公共的機能を委任されている／されてきた個人の口座に対する強化された適切な注意を実施するための手続き及び管理の強化を奨励することに取り組む。 - 経済産業省

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

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

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

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

(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

(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

(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

i) Where out of the total number or total amount of shares or capital contributions issued by a foreign corporation (excluding that falling under the category of a specially-related shareholder, etc.; hereinafter the same shall apply in this item) which is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2(1)(viii)-2 of the Income Tax Act; hereinafter the same shall apply in this Section) of a specially-related domestic corporation (such issued shares or capital contributions shall exclude those held on their own by the said foreign corporation and the total number or total amount of such issued shares or capital contributions shall be referred to as the "issued shares, etc." in this Section), a specially-related shareholder, etc. holds 80 percent or more of the number or the amount of such shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this Section): The ratio of the number or the amount of the shares, etc. of the specially-related domestic corporation held by the said foreign corporation which is a shareholder, etc. out of the total issued shares, etc. of the said specially-related domestic corporation (where there are two or more such foreign corporations which are shareholders, etc., the sum of the ratios calculated for each of them 例文帳に追加

一　特殊関係内国法人の株主等（所得税法第二条第一項第八号の二に規定する株主等をいう。以下この節において同じ。）である外国法人（特殊関係株主等に該当するものを除く。以下この号において同じ。）の発行済株式又は出資（自己が有する自己の株式又は出資を除く。）の総数又は総額（以下この節において「発行済株式等」という。）の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この節において同じ。）が特殊関係株主等によつて所有されている場合　当該株主等である外国法人の有する特殊関係内国法人の株式等の数又は金額が当該特殊関係内国法人の発行済株式等のうちに占める割合（当該株主等である外国法人が二以上ある場合には、当該二以上の株主等である外国法人につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム

b) Where a single foreign corporation or two or more foreign corporations intervene(s) between the said foreign corporation and any other foreign corporation (limited to any other foreign corporation, the whole or a part of whose issued shares, etc. are held by a domestic corporation; hereinafter referred to as the "other foreign corporation" in this item) (hereinafter such intervening foreign corporation(s) shall be referred to as a "capital contribution-related foreign corporation(s)" in this item) and the said domestic corporation, the said other foreign corporation, capital contribution-related foreign corporation(s) and the said foreign corporation have a linkage through holding the shares, etc.: The ratio obtained by multiplying the said domestic corporation's ratio of shareholding pertaining to the said other foreign corporation sequentially by the said other foreign corporation's ratio of shareholding pertaining to the capital contribution-related foreign corporation(s), by the capital contribution-related foreign corporation's(s') ratio of shareholding pertaining to other capital contribution-related foreign corporation(s), and by the capital contribution-related foreign corporation's(s') ratio of shareholding pertaining to the said foreign corporation (where there are two or more linkages, the sum of the ratios calculated for each of them 例文帳に追加

ロ　当該外国法人と他の外国法人（その発行済株式等の全部又は一部が内国法人により所有されているものに限る。以下この号において「他の外国法人」という。）との間に一又は二以上の外国法人（以下この号において「出資関連外国法人」という。）が介在している場合であつて、当該内国法人、当該他の外国法人、出資関連外国法人及び当該外国法人が株式等の所有を通じて連鎖関係にある場合　当該内国法人の当該他の外国法人に係る持株割合、当該他の外国法人の出資関連外国法人に係る持株割合、出資関連外国法人の他の出資関連外国法人に係る持株割合及び出資関連外国法人の当該外国法人に係る持株割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム

i) Where out of the total number or total amount of shares or capital contributions issued by a foreign corporation (excluding that falling under the category of a specially-related shareholder, etc.; hereinafter the same shall apply in this item) which is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Section) of a specially-related domestic corporation (such issued shares or capital contributions shall exclude those held on their own by the said foreign corporation and the total number or total amount of such issued shares or capital contributions shall be referred to as the "issued shares, etc." in this Section), a specially-related shareholder, etc. holds 80 percent or more of the number or the amount of such shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this Section): The ratio of the number or the amount of the shares, etc. of the specially-related domestic corporation held by the said foreign corporation which is a shareholder, etc. out of the total issued shares, etc. of the said specially-related domestic corporation (where there are two or more such foreign corporations which are shareholders, etc., the sum of the ratios calculated for each of them 例文帳に追加

一　特殊関係内国法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この節において同じ。）である外国法人（特殊関係株主等に該当するものを除く。以下この号において同じ。）の発行済株式又は出資（自己が有する自己の株式又は出資を除く。）の総数又は総額（以下この節において「発行済株式等」という。）の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この節において同じ。）が特殊関係株主等によつて所有されている場合　当該株主等である外国法人の有する特殊関係内国法人の株式等の数又は金額が当該特殊関係内国法人の発行済株式等のうちに占める割合（当該株主等である外国法人が二以上ある場合には、当該二以上の株主等である外国法人につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム

Article 120-2 (1) Any domestic air carrier, which is a corporation issuing shares listed on a stock exchange or their quasi-shares specified by Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism, and its holding companies etc. may, when it is requested by a person who has obtained its shares and falls under any of the categories listed in Article 4 paragraph (1) items (i) through (iii) (hereinafter referred to as "foreigner nationals etc." to enroll or register his/her name and address in the shareholders' list, refuse to enroll or register such name and address if the domestic air carrier has come to fall under item (iv) of the same paragraph by accepting such request. 例文帳に追加

第百二十条の二　証券取引所に上場されている株式又はこれに準ずるものとして国土交通省令で定める株式を発行している会社である本邦航空運送事業者及びその持株会社等は、その株式を取得した第四条第一項第一号から第三号までに掲げる者（以下「外国人等」という。）から、その氏名及び住所を株主名簿に記載し、又は記録することの請求を受けた場合において、その請求に応ずることにより同項第四号に該当することとなるときは、その氏名及び住所を株主名簿に記載し、又は記録することを拒むことができる。 - 日本法令外国語訳データベースシステム

Article 6 (1) A domestic corporation shall be liable to pay income tax with respect to interest (excluding interest subject to the provisions of Article 3-3(2) or (6)) receivable on foreign-issued company bonds (meaning bonds issued outside Japan by a domestic corporation, interest on which is to be paid outside Japan; the same shall apply in paragraph (11)) other than designated foreign-issued company bonds prescribed in paragraph (11) (hereinafter referred to in this Article as "general foreign-issued company bonds"), which have been issued during the period from April 1, 1998, to March 31, 2008, and income tax shall be imposed by applying a tax rate of 15 percent to the amount of interest receivable. 例文帳に追加

第六条　内国法人は、平成十年四月一日から平成二十年三月三十一日までの間に発行された民間国外債（内国法人が国外において発行した債券で、その利子の支払が国外において行われるものをいう。第十一項において同じ。）のうち同項に規定する指定民間国外債以外のもの（以下この条において「一般民間国外債」という。）につき支払を受けるべき利子（第三条の三第二項又は第六項の規定の適用があるものを除く。）について所得税を納める義務があるものとし、その支払を受けるべき金額に対し百分の十五の税率を適用して所得税を課する。 - 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

(6) Even where a domestic corporation has filed a final return form, etc. or a consolidated final return form prescribed in paragraph (1) without the application or written statement attached thereto as set forth in the preceding paragraph regarding the whole or part of the necessary matters including [1] the amount to be included in the amount of deductible expense pursuant to the said paragraph, [2] the taxed amount of retained income or individually taxed amount of retained income and [3] any other matters specified by an Ordinance of the Ministry of Finance, the district director may, when he/she finds any unavoidable reason for the domestic corporation's failure to make a necessary application or attach a necessary written statement as set forth in the said paragraph, apply the provision of paragraph (1) to any amount for which the application or written statement has not been made or attached, only if such application and written statement are submitted. 例文帳に追加

６　税務署長は、第一項の規定により損金の額に算入されるべきこととなる金額又は課税済留保金額若しくは個別課税済留保金額その他財務省令で定める事項の全部又は一部につき前項の記載又は明細書の添付がない確定申告書等又は同項に規定する連結確定申告書の提出があつた場合においても、同項の記載又は明細書の添付がなかつたことについてやむを得ない事情があると認める場合において、これらの明細書の提出があつたときは、その記載又は明細書の添付がなかつた金額につき第一項の規定を適用することができる。 - 日本法令外国語訳データベースシステム

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

第六十六条の九の九　特殊関係株主等と特殊関係内国法人との間に第六十六条の九の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十六条の九の七第一項の規定により特殊関係株主等である内国法人が納付したとみなされる控除対象外国法人税の額のうち前条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入された課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

i) Where an individual or domestic corporation holds the whole or a part of the voting rights of other foreign corporations which are shareholders, etc. of the said foreign corporation (hereinafter referred to as "other foreign corporations" in this item): The ratio obtained by multiplying the ratio of voting rights (meaning the ratio of the number of voting rights held by the shareholders, etc. out of the total number; hereinafter the same shall apply in this paragraph) of the said individual or domestic corporation pertaining to the said other foreign corporations by the said other foreign corporations' ratio of voting rights pertaining to the said foreign corporation (where there are two or more other foreign corporations, the sum of the ratios calculated for each of them 例文帳に追加

一　当該外国法人の株主等である他の外国法人（以下この号において「他の外国法人」という。）の議決権の全部又は一部が個人又は内国法人により所有されている場合　当該個人又は内国法人の当該他の外国法人に係る議決権割合（その株主等の有する議決権の数がその総数のうちに占める割合をいう。以下この項において同じ。）に当該他の外国法人の当該外国法人に係る議決権割合を乗じて計算した割合（当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム

(14) The amount of foreign corporation tax that was deemed to be the part of the creditable foreign corporation tax payable by a domestic corporation prescribed in paragraph (12), pursuant to the provisions of Article 66-7(1) of the Act, that is deemed to have been reduced pursuant to the provisions of paragraph (12) shall be included in deductible expenses for calculating the amount of income for a business year prescribed in the said paragraph of the said domestic corporation. In this case, the said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142(3) of the Order for Enforcement of the Corporation Tax Act. 例文帳に追加

１４　第十二項に規定する内国法人の法第六十六条の七第一項の規定により納付する控除対象外国法人税の額とみなされた外国法人税の額のうち第十二項の規定により減額されたものとみなされる部分の金額に相当する金額は、当該内国法人の同項に規定する事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、法人税法施行令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。 - 日本法令外国語訳データベースシステム