「DOMESTIC」に関連した英語例文の一覧と使い方(125ページ目) - Weblio英語例文検索

First of all, this section reviews Japan’s trade environment in 2011 and fiscal 2011, which was strongly affected by such events as the earthquake and the flooding in Thailand. Then, it analyzes the impact of domestic events, namely the earthquake and the appreciation of the yen, on Japanese enterprises. In particular, this section considers an increase in overseas procurement by Japanese enterprises. It also analyzes characteristics of profitability of Japanese exporting companies amid the current higher yen from such aspects as terms of trade and export prices, while making a comparative analysis of Japan, South Korea and Germany.例文帳に追加

本節では、震災や円高、タイ洪水等の影響を強く受けた昨年及び昨年度の我が国の貿易状況の概観を行った上で、国内で起こった出来事として、震災及び円高が我が国企業等に与えた影響を分析し、特に我が国企業の海外調達の増加についての考察及び、今般の円高局面を交易条件・輸出物価など、我が国の輸出企業の収益力の側面からみた際の特徴や韓国、ドイツとの比較分析等を行った。 - 経済産業省

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

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

The integration of the economies of East Asia has advanced in terms of both the economy and systems.　 　Amid this process, Japan has continued to develop and use its technical capabilities, including the product development capabilities and production know-how that form the core of domestic industrial competitiveness, as well as management capabilities. 　At the same time, in response to the energy and dynamism of the East Asian economy, actively pursuing intra-regional production, sales and development is extremely important for Japan to achieve growth with the countries in the region.例文帳に追加

成長著しい東アジア域内経済の一体性を経済実態と制度の両面で高め、その中で我が国が国内での産業競争力のコアとなる製品開発力、生産ノウハウ等の技術力や経営能力の涵養と発揮を継続しながら、東アジア経済の活力とダイナミズムを受け、積極的に域内での生産・販売・開発等に取り組んでいくことは、今後我が国を含む東アジア諸国がともに新たな成長を遂げていく上で極めて重要となる。 - 経済産業省

Japan, which was never a water-rich nation, faced environmental changes caused by a rapid population increase and economic growth during a sharp economic growth period. It has tackled the problems by establishing efficient water-saving technologies and water management systems, which include the promotion of recycling industrial water (approximately 80 percent of industrial water is recovered) and lowering the leakage rate of water for domestic use (the leakage rate is below 10 percent). Such technologies and know-how can contribute to the solution of global water problems.例文帳に追加

決して水が豊富にあるとは言えない我が国は、過去の高度経済成長期には、急速な人口成長と経済成長による環境変化に直面し、工業用水のリサイクル促進（現在、工業用水回収率は約8割）や生活用水の漏水率の低減（現在、漏水率は1割以下）等、効率的な節水技術及び水管理システムの確立によって、水問題に対応してきたところであり、こうした技術やノウハウをいかせば、世界の水問題の解決に向けた貢献が可能である。 - 経済産業省

As in regards the concrete initiatives toward economic partnerships, the Basic Policy states that Japan will increase its efforts in the Asia-Pacific region to conclude or speed up the ongoing bilateral EPA negotiations with the countries currently negotiating with Japan, to commence negotiations toward wide-area economic partnerships that are currently studied, and to actively promote EPAs with major countries/regions with which Japan has not yet started negotiations; and that “concerning the Trans-Pacific Partnership (TPP) Agreement, it is necessary to act through gathering further information, and Japan, while moving expeditiously to improve the domestic environment, will commence consultations with the TPP member countries.”例文帳に追加

経済連携の具体的な取組としては、アジア太平洋地域において、現在交渉中の二国間 EPA の交渉の妥結・加速や、研究中の広域経済連携等の交渉開始、いまだ交渉に入っていない主要国・地域との EPA を推進するとともに、「環太平洋パートナーシップ（TPP）協定については、その情報収集を進めながら対応していく必要があり、国内の環境整備を早急に進めるとともに、関係国との協議を開始する」とした。 - 経済産業省

In professional services, work had begun in the accounting sector, where progress was being made toward standardization. The Working Party on Professional Services focused on establishing “Guidelines for Mutual Recognition Agreements in The Accountancy Sector” (May 1997) and “Disciplines on Domestic Regulation in The Accountancy Sector,” concerning of elimination trade barriers (December 1998). The disciplines included general, abstract and neutral provisions for transparency, licensing requirements, qualification requirements, qualification procedures and technical standards.例文帳に追加

このうち、比較的世界的な共通化が進展している会計士分野について先行して作業を行うこととされ、検討のために設置された自由職業作業部会において、会計士資格の相互承認協定を結ぶためのガイドラインの策定（1997年５月）、貿易の障害になっている事項に関する会計士に関する多角的規律（透明性、免許要件、資格要件、資格手続、技術上の基準等について一般的、抽象的、中立的に規定したもの）の作成（1998年12月）が行われた。 - 経済産業省

Article 66-9-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount 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 adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the domestic corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of profit of the domestic corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year. 例文帳に追加

第六十六条の九の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人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。以下この項及び次項において「発行済株式等」という。）の総数又は総額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。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び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。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である内国法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該内国法人の各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

(5) The provision of paragraph (1) shall apply only where a domestic corporation has filed a final return form prescribed in Article 2(xxxi) of the Corporation Tax Act or a consolidated final return form prescribed in Article 2(xxxii) of the said Act for each business year after the earliest business year or consolidated business year pertaining to the taxed amount of retained income respectively, with a written statement attached thereto regarding the said taxed amount of retained income or individually taxed amount of retained income and any other matters specified by an Ordinance of the Ministry of Finance, and filed a final return form, etc. for the business year for which the domestic corporation seeks the application of the provision of Article 2(3) of the said Act, with an application made therein to seek the inclusion in deductible expense of the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act and a written statement attached thereto regarding the calculation of the amount to be included in the amount of deductible expense. In this case, the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act shall be limited to the amount to be included in the amount of deductible expense based on the said application. 例文帳に追加

５　第一項の規定は、課税済留保金額に係る事業年度又は連結事業年度のうち最も古い事業年度又は連結事業年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書又は各連結事業年度の同条第三十二号に規定する連結確定申告書に当該課税済留保金額又は個別課税済留保金額その他財務省令で定める事項に関する明細書の添付があり、かつ、同項の規定の適用を受けようとする事業年度の確定申告書等に、同項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、同項の規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。 - 日本法令外国語訳データベースシステム

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

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

(i) The amount of a dividend payable: The remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 40-4(2)(ii) of the Act for the relevant business year of a specified foreign subsidiary company, etc. (where there is any amount of deductible dividend, etc. prescribed in the preceding paragraph or where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction with a domestic corporation listed in the items of Article 66-6(1) of the Act related to the said specified foreign subsidiary company, etc. and the amount of income to be reduced pursuant to the provisions of paragraph (1) or paragraph (2) contains any amount that shall not be paid to the said domestic corporation, the amount obtained by adding together those amounts to such amount of undistributed income) (where the amount of corporate income tax to be refunded as prescribed in (a) exceeds the amount of corporate income tax payable as prescribed in (a), such remaining amount shall be the amount obtained by adding the said amount of undistributed income and the said excess amount and then deducting therefrom the sum of the amounts listed in (b) and (c)): 例文帳に追加

一　配当可能金額　特定外国子会社等の各事業年度の法第四十条の四第二項第二号に規定する未処分所得の金額（前項に規定する控除対象配当等の額がある場合又は当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項若しくは第六十八条の八十八第一項の規定の適用があるときにおいて第一項若しくは第二項の規定による減額をされる所得の金額のうちに当該内国法人に支払われない金額がある場合は、これらの金額を加算した金額）から次に掲げる金額の合計額を控除した残額（イに規定する還付を受けることとなる法人所得税の額がイに規定する納付をすることとなる法人所得税の額を超える場合には、当該未処分所得の金額にその超える部分の金額を加算した金額からロ及びハに掲げる金額の合計額を控除した残額）をいう。 - 日本法令外国語訳データベースシステム

(7) The multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. which is calculated as specified by a Cabinet Order prescribed in Article 66-5(2) of the Act shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by a Cabinet Order prescribed in the said paragraph from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in the said paragraph and then dividing the calculated average balance of liabilities by the equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation; and the multiple number applicable to the amount of equity capital which is calculated as specified by a Cabinet Order prescribed in the said paragraph shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by a Cabinet Order prescribed in the said paragraph from the average balance of liabilities regarding the total liabilities for the relevant business year prescribed in the said paragraph and then dividing the calculated average balance of liabilities by the amount of equity capital of the said domestic corporation. 例文帳に追加

７　法第六十六条の五第二項に規定する政令で定めるところにより計算した国外支配株主等の資本持分に係る倍数は、同項に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該内国法人に係る国外支配株主等の資本持分で除して計算した倍数とし、同項に規定する政令で定めるところにより計算した自己資本の額に係る倍数は、同項に規定する当該事業年度の総負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該内国法人の自己資本の額で除して計算した倍数とする。 - 日本法令外国語訳データベースシステム

(i) The amount of a dividend payable: The remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 66-6(2)(ii) of the Act for the relevant business year of a specified foreign subsidiary company, etc. (where there is any amount of deductible dividend, etc. prescribed in the preceding paragraph, or where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction with a domestic corporation listed in the items of Article 66-6(1) of the Act related to the said specified foreign subsidiary company, etc. and the amount of income to be reduced pursuant to the provisions of paragraph (1) or paragraph (2) contains any amount that shall not be paid to the said domestic corporation, the amount obtained by adding together those amounts to such amount of undistributed income) (where the amount of corporate income tax to be refunded as prescribed in (a) exceeds the amount of corporate income tax payable as prescribed in (a), such remaining amount shall be the amount obtained by adding the said amount of undistributed income and the said excess amount and then deducting therefrom the sum of the amounts listed in (b) and (c)): 例文帳に追加

一　配当可能金額　特定外国子会社等の各事業年度の法第六十六条の六第二項第二号に規定する未処分所得の金額（前項に規定する控除対象配当等の額がある場合又は当該特定外国子会社等に係る同条第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項若しくは第六十八条の八十八第一項の規定の適用があるときにおいて第一項若しくは第二項の規定による減額をされる所得の金額のうちに当該内国法人に支払われない金額がある場合は、これらの金額を加算した金額）から次に掲げる金額の合計額を控除した残額（イに規定する還付を受けることとなる法人所得税の額がイに規定する納付をすることとなる法人所得税の額を超える場合には、当該未処分所得の金額にその超える部分の金額を加算した金額からロ及びハに掲げる金額の合計額を控除した残額）をいう。 - 日本法令外国語訳データベースシステム

a) Where a domestic corporation holds the whole or a part of the issued shares, etc. of other foreign corporations which are shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of the said foreign corporation (hereinafter such other foreign corporations shall be simply referred to as "other foreign corporations" in (a)): The ratio obtained by multiplying the said domestic corporation's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholders, etc. out of the total issued shares, etc. of the corporation issuing the said shares, etc. (where the said issuing corporation has issued the shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that the said shareholder, etc. can receive based on the said claims out of the total amount); hereinafter the same shall apply in this item) pertaining to the said other foreign corporations by the said other foreign corporations' ratio of shareholding 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

イ　当該外国法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。）である他の外国法人（イにおいて「他の外国法人」という。）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場合　当該内国法人の当該他の外国法人に係る持株割合（その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合（当該発行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、その株主等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）をいう。以下この号において同じ。）に当該他の外国法人の当該外国法人に係る持株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

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

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

The FSA believes that it is important to strengthen the international competitiveness of Japan's capital market and develop it as an attractive market in which domestic and foreign investors can conduct investment activity with a sense of safety. I visited the securities markets of New York and Hong Kong in August last year while keeping in mind the global trend regarding exchanges. I also attended the New Year's ceremony at the Tokyo Stock Exchange on January 4 this year. In any case, we will make efforts to improve the financial and capital markets while keeping that in mind. 例文帳に追加

金融庁としましても、我が国の資本市場の国際的な競争力を強化して、内外の投資家が安心して投資できる魅力あるマーケットを構築することが重要だと考えております。取引所をめぐる世界的な動向も十分念頭に置きながら、私も去年8月ニューヨーク・香港の証券市場に行かせて頂きましたし、また今年の1月４日の大発会にも行かせて頂いたわけでございます。いずれにしても、そういったことを念頭に置きながら、金融資本市場の整備に取り組んでまいりたいというふうに思っております。 - 金融庁

As for the procedures to be taken in Japan when a foreign bank with a branch in Japan has failed, it is difficult to generalize, as the response would depend on how the failure has occurred and what legal actions are taken in the home country. In any case, if a foreign bank has failed, the FSA will strive to take appropriate action quickly in cooperation with the Bank of Japan and overseas authorities while trying to minimize the impact on domestic depositors and the Japanese financial system. 例文帳に追加

それから、日本にある外国銀行支店に係る外国銀行が実際に破綻に至った場合の日本における手続きについては、破綻に至った状況や本国での法的取扱いに依るところが多く、一概に申し上げることは困難でございまして、いずれにいたしましても、当庁といたしましては、仮に外国銀行が破綻した場合には、我が国の預金者、金融システム等への影響を最小化するよう努めつつ、日銀・海外当局とも連携して、適切・迅速に対処するよう努めてまいりたいというふうに思っております。 - 金融庁

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

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

(5) Paragraphs one, two and three of this Section shall not be applied, if the proprietor of the patent or somebody else with his or her consent sells or implements otherwise to a farmer breeding animals or the reproductive material of the animals, which also implies a permission for the farmer to use the domestic animals, protected by the patent, for agricultural purposes. This consent shall include the offering of an animal or of other reproductive material of animals for the performance of agricultural activities, but not selling for commercial multiplication or to the purposes thereof.例文帳に追加

(5) 特許所有者又はその同意を得た者が繁殖動物又は当該動物の繁殖材料を農家に販売するか又はその他の方法で提供し，かつ，そのことが，当該農家が特許により保護された家畜を農業目的で使用することについての許可をも意味する場合は，(1)，(2)及び(3)は適用されない。この同意には，農業活動を行うための動物又はその他の動物繁殖材料の提供の申出は含まれるが，商業的増殖のための又はその目的での販売は含まれない。 - 特許庁

Article 12 The State shall comprehensively and effectively carry out research to gain understanding of the status of the environment as it pertains to Class I Designated Chemical Substance, and research to gain scientific knowledge about the influences of Class I Designated Chemical Substances on human health and inhabitation of animals and plants, by taking into consideration the results prescribed in Article 8, paragraph 4 and Article 9, paragraph 2 as well as the domestic and overseas trends of safety assessment of Class I Designated Chemical Substances, and shall make the results public. 例文帳に追加

第十二条　国は、第八条第四項及び第九条第二項に規定する結果並びに第一種指定化学物質の安全性の評価に関する内外の動向を勘案して、環境の状況の把握に関する調査のうち第一種指定化学物質に係るもの及び第一種指定化学物質による人の健康又は動植物の生息若しくは生育への影響に関する科学的知見を得るための調査を総合的かつ効果的に行うとともに、その成果を公表するものとする。 - 日本法令外国語訳データベースシステム

Article 30 The competent minister may, within the limits necessary to enforce this Act, require a person who is using or has used living modified organisms (including organisms suspected of being living modified organisms; hereinafter the same shall apply in this Article, in paragraph (1) of the following Article and in Article 32 paragraph (1)), a person who has transferred or supplied living modified organisms, a Domestic Administrator, a person who has exported living modified organisms, and other relevant persons to submit reports on the state of implementation of said acts and other necessary matters. 例文帳に追加

第三十条　主務大臣は、この法律の施行に必要な限度において、遺伝子組換え生物等（遺伝子組換え生物等であることの疑いのある生物を含む。以下この条、次条第一項及び第三十二条第一項において同じ。）の使用等をしている者、又はした者、遺伝子組換え生物等を譲渡し、又は提供した者、国内管理人、遺伝子組換え生物等を輸出した者その他の関係者からその行為の実施状況その他必要な事項の報告を求めることができる。 - 日本法令外国語訳データベースシステム

Article 31 (1) The competent minister may, within the limits necessary to enforce this Act, authorize staff members to enter premises where a person who has used or is using living modified organisms, a person who has transferred or supplied living modified organisms, a Domestic Administrator, a person who has exported living modified organisms, and other relevant persons carry out such acts, and other places, to question relevant persons, inspect living modified organisms, Facilities, and other properties, or collect living modified organisms, at no cost, limited to the minimum amount necessary for inspection. 例文帳に追加

第三十一条　主務大臣は、この法律の施行に必要な限度において、その職員に、遺伝子組換え生物等の使用等をしている者、又はした者、遺伝子組換え生物等を譲渡し、又は提供した者、国内管理人、遺伝子組換え生物等を輸出した者その他の関係者がその行為を行う場所その他の場所に立ち入らせ、関係者に質問させ、遺伝子組換え生物等、施設等その他の物件を検査させ、又は検査に必要な最少限度の分量に限り遺伝子組換え生物等を無償で収去させることができる。 - 日本法令外国語訳データベースシステム

(xi) work to prepare documents concerning foreign trade and other external transactions or documents concerning domestic transactions, such as contracts for the buying and selling of commodities, railway bills of landing, shipping bills of landing or other documents equivalent thereto (excluding incidental work performed with the acts listed in item (i) of paragraph (1) of Article 2 of the Port Transport Business Act and work to prepare customs documents prescribed in (b) of item (i) of Article 2 of the Customs Business Act (Act No. 122 of 1967) performed as customs work prescribed in the same item); 例文帳に追加

十一　外国貿易その他の対外取引に関する文書又は商品の売買その他の国内取引に係る契約書、貨物引換証、船荷証券若しくはこれらに準ずる国内取引に関する文書の作成（港湾運送事業法第二条第一項第一号に掲げる行為に附帯して行うもの及び通関業法（昭和四十二年法律第百二十二号）第二条第一号に規定する通関業務として行われる同号ロに規定する通関書類の作成を除く。）の業務 - 日本法令外国語訳データベースシステム

Article 21 The State and Local governments shall take such necessary measures as promoting research studies on psychological trauma and other mental and physical influences that Crime Victims receive from Crimes and methods to restore their mental and physical health, collecting, organizing and utilizing domestic and foreign information, and cultivating human resources concerning support for Crime Victims and enhancing their qualifications, so that appropriate support based on professional expertise may be provided for Crime Victims. 例文帳に追加

第二十一条　国及び地方公共団体は、犯罪被害者等に対し専門的知識に基づく適切な支援を行うことができるようにするため、心理的外傷その他犯罪被害者等が犯罪等により心身に受ける影響及び犯罪被害者等の心身の健康を回復させるための方法等に関する調査研究の推進並びに国の内外の情報の収集、整理及び活用、犯罪被害者等の支援に係る人材の養成及び資質の向上等必要な施策を講ずるものとする。 - 日本法令外国語訳データベースシステム

A person infringes the design right where he or she without the licence of the registered proprietor of the design and while the design right is in force-- sells, rents or offers or exposes for sale or rent, imports into the State, otherwise than for his or her private and domestic use, or in the course of a business, trade or profession, has in his or her possession, custody or control, a product which is, and which he or she knows or has reason to believe is, an infringing product.例文帳に追加

意匠の登録所有者のライセンスを得ることなく，かつ，意匠権の有効期間中に，侵害製品であって，行為者が侵害製品であることを知っているか又はそう信じるに足る理由を有するものについて，次の行為をする者は意匠権を侵害することになる。販売，賃貸，又は販売若しくは賃貸の申出又はそのための展示私的及び家庭内使用以外の目的でのアイルランドへの輸入，又は事業，取引若しくは職業活動の過程で自己の占有，保管又は管理下に置くこと - 特許庁

Article 27 When an affected animal or a suspected affected animal dies, or when objects, animal quarters or other facilities of a similar nature are contaminated or are likely to be contaminated by pathogens of a domestic animal infectious disease on a ship during ocean navigation, the owner of said animal, objects or facilities, or the captain of said ship (or, if there is a person who performs duties on behalf of the captain, that person), must carry out disinfection or take other necessary measures in the manner prescribed by Ordinance of the Ministry of Agriculture, Forestry and Fisheries, notwithstanding the provisions of Article 21, Article 23 or Article 25. 例文帳に追加

第二十七条　航海中の船舶において、患畜若しくは疑似患畜が死亡したとき、又は物品若しくは畜舎その他これに準ずる施設が家畜伝染病の病原体により汚染し、若しくは汚染したおそれを生じたときは、当該家畜、物品若しくは施設の所有者又は当該船舶の船長（船長に代わつてその職務を行う者があるときはその者）は、第二十一条、第二十三条又は第二十五条の規定にかかわらず、農林水産省令の定めるところにより、消毒その他必要な措置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

(3) The Minister of Agriculture, Forestry and Fisheries may, when an animal pertaining to inspection in paragraph 1 is deemed to have contracted or to be suspected to have contracted a new disease in the course of said inspection, order the owner thereof to isolate or disinfect said animal or its bedding material and other items of a similar nature, or have an animal quarantine officer isolate, inject, dip, medicate or disinfect said animal, in the manner prescribed by Ordinance of the Ministry of Agriculture, Forestry and Fisheries, provided, however, that this shall not apply when said new disease is deemed not to be a domestic animal infectious disease. 例文帳に追加

３　農林水産大臣は、第一項の検査中にその検査に係る動物が新疾病にかかり、又はかかつている疑いがあると認められたときは、当該動物又はその敷料その他これに準ずる物につき、農林水産省令の定めるところにより、その所有者に対し、これらを隔離し、若しくは消毒すべき旨を命じ、又は家畜防疫官に隔離、注射、薬浴、投薬若しくは消毒を行わせることができる。ただし、当該新疾病が家畜の伝染性疾病でないと認められる場合は、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

(3) The provisions of Articles 27, 29, and 30 shall apply accordingly to aviation English proficiency certification. In this case, "the Independent Administrative Institution Civil Aviation College or an airman training school which is designated, upon application, by the Minister of Land, Infrastructure, Transport and Tourism" in Article 29 paragraph (4) may be substituted for "an airman training school which is designated, upon application, by the Independent Administrative Institution Civil Aviation College or the Minister of Land, Infrastructure, Transport and Tourism", and "a person who has completed" may be substituted for "a person who has completed... or who has been identified as having the knowledge and proficiency in aviation English by a domestic air carrier under Article 102 paragraph (1), as may be, upon application, designated by the Minister of Land, Infrastructure, Transport and Tourism". 例文帳に追加

３　第二十七条、第二十九条及び第三十条の規定は、航空英語能力証明について準用する。この場合において、第二十九条第四項中「又は国土交通大臣」とあるのは「若しくは国土交通大臣」と、「修了した者」とあるのは「修了した者又は国土交通大臣が申請により指定した第百二条第一項の本邦航空運送事業者により航空英語に関する知識及び能力を有すると判定された者」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(11) The Minister of Land, Infrastructure, Transport and Tourism may, when the designated domestic air carrier violates the provisions of paragraph (6) or (9) or the provisions under the preceding paragraph as may be specified by Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism set forth in the preceding paragraph, order him/her to take necessary measures for improving operations of approval under paragraph (5) or examination under paragraph (6), or to suspend the whole or part of operations of approval or examination for a certain period within six months, or may revoke the designation under paragraph (5). 例文帳に追加

１１　国土交通大臣は、指定本邦航空運送事業者が第六項若しくは第九項の規定又は前項の国土交通省令の規定に違反したときは、当該指定本邦航空運送事業者に対し、第五項の認定若しくは第六項の審査の業務の運営の改善に必要な措置をとるべきことを命じ、六月以内において期間を定めて当該認定若しくは審査の業務の全部若しくは一部の停止を命じ、又はその第五項の規定による指定を取り消すことができる。 - 日本法令外国語訳データベースシステム

(7) In case of the provision of Article 107-3 paragraph (11) of the Act, the domestic air carrier specified by the same paragraph above shall be regarded, when submitted the notification of the flight plan for Article 107-2 paragraph (1), to submit the notification stated that the flight plan concerned should be changed to the flight plan including the route using the congested airports concerned in accordance with the provisions of Article 107-2 paragraph (2) of the Act, while not submitted the notification it shall be regarded to submit the notification of the flight plan for the route using the airports concerned in accordance with the same provisions as above. 例文帳に追加

７　法第百七条の三第十一項の場合には、同項の本邦航空運送事業者は、法第百七条の二第一項の運航計画の届出をしている場合にあつては、同条第二項の規定により当該運航計画を当該空港を使用空港とする路線を含む運航計画に変更する旨の届出をしたものと、同条第一項の運航計画の届出をしていない場合にあつては、同項の規定により当該空港を使用空港とする路線に係る運航計画の届出をしたものとみなす。 - 日本法令外国語訳データベースシステム

(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

(4) Where a specified foreign subsidiary company, etc. prescribed in the preceding paragraph that is related to a domestic corporation listed in each item of paragraph (1) has a fixed facility in the state or territory where its head office or principal office is located, and falls under any of the cases listed in the following items depending on the type of business listed in the following items to which its principal business corresponds in each business year, the provisions of paragraph (1) and the preceding paragraph shall not apply to the eligible retained income of the said specified foreign subsidiary company, etc. for the relevant business year: 例文帳に追加

４　第一項及び前項の規定は、第一項各号に掲げる内国法人に係る前項に規定する特定外国子会社等がその本店又は主たる事務所の所在する国又は地域において固定施設を有するものである場合であつて、各事業年度においてその行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合に該当するときは、当該特定外国子会社等のその該当する事業年度に係る適用対象留保金額については、適用しない。 - 日本法令外国語訳データベースシステム

(4) Where a specified foreign corporation prescribed in the preceding paragraph related to a domestic corporation that is a specially-related shareholder, etc. has a fixed facility in the state or territory where its head office or principal office is located, and falls under any of the cases listed in the following items depending on the type of business listed in the following items to which its principal business corresponds in each business year, the provisions of paragraph (1) and the preceding paragraph shall not apply to the eligible retained income of the said specified foreign corporation for the relevant business year: 例文帳に追加

４　第一項及び前項の規定は、特殊関係株主等である内国法人に係る同項に規定する特定外国法人がその本店又は主たる事務所の所在する国又は地域において固定施設を有するものである場合であつて、各事業年度においてその行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合に該当するときは、当該特定外国法人のその該当する事業年度に係る適用対象留保金額については、適用しない。 - 日本法令外国語訳データベースシステム

(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

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

二　法第四十条の四第四項第一号に掲げる事業を主として行う特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人の発行済株式等の百分の五十を超える数又は金額の株式等を有する者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前号に掲げる者に該当する者を除く。） - 日本法令外国語訳データベースシステム

i) The amount calculated by a reasonable method as the average balance of the book value of the total assets for the relevant business year of the said domestic corporation (such book value shall mean the remaining amount after deducting the amount reserved as a reserve fund by the appropriation of surplus and the amount reserved as a reserve for special depreciation pursuant to the provisions of Article 52-3 or Article 68-41 of the Act (limited to the amount reserved as a reserve fund by the appropriation of surplus) in lieu of reducing the book value of fixed assets by reckoning the amount into expense for accounting purpose 例文帳に追加

一　当該内国法人の当該事業年度の総資産の帳簿価額（固定資産の帳簿価額を損金経理により減額することに代えて剰余金の処分により積立金として積み立てている金額及び法第五十二条の三又は第六十八条の四十一の規定により特別償却準備金として積み立てている金額（剰余金の処分により積立金として積み立てている金額に限る。）を控除した残額）の平均的な残高として合理的な方法により計算した金額 - 日本法令外国語訳データベースシステム

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

二　法第六十六条の六第四項第一号に掲げる事業を主として行う特定外国子会社等に係る同条第一項各号に掲げる内国法人の発行済株式等の百分の五十を超える数又は金額の株式等を有する者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前号に掲げる者に該当する者を除く。） - 日本法令外国語訳データベースシステム

i) The sum of a dividend of surplus, etc. (limited to that whose base date for payment is included in the said base business year) that the said specified foreign subsidiary company, etc. has paid, up to the final day of the business year of the domestic corporation including the day on which an event listed in Article 66-8(1)(i) of the Act occurred (where no dividend of surplus, etc. other than a specified dividend of surplus, etc. was paid, up to the final day of the business year including the day on which six months have elapsed after the final day of the base business year for the said specified dividend of surplus, etc. 例文帳に追加

一　法第六十六条の八第一項第一号に掲げる事実が生じた日（特定剰余金配当等以外の剰余金の配当等の支払がない場合には、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日）を含む当該内国法人の事業年度終了の日までに当該特定外国子会社等が支払つた剰余金の配当等（当該基準事業年度の期間内の日をその支払に係る基準日とするものに限る。）の額の合計額 - 日本法令外国語訳データベースシステム

(2) In the case where the provisions of Article 69(1) to (7), (10) and (15) to (18) of the Corporation Tax Act are applied by deeming the calculated amount to be the amount of creditable foreign corporation tax prescribed in paragraph (1) of the said Article payable by a domestic corporation that is a specially-related shareholder, etc. pursuant to the provisions of Article 66-9-7(1) of the Act, the matters concerning the application of these provisions shall be as prescribed in the provisions of Article 39-18(2) to (10) and (12) to (17). 例文帳に追加

２　法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する法人税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とみなして同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場合におけるこれらの規定の適用に関する事項については、第三十九条の十八第二項から第十項まで及び第十二項から第十七項までの規定の例による。 - 日本法令外国語訳データベースシステム

(3) Where a corporation has, as a result of a specified split-off-type company split prescribed in Article 68-3(2) of the Act which was implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation), been provided with shares of a specified foreign parent corporation prescribed in the said paragraph, the provisions of Article 119(1)(vi) of the Order for Enforcement of the Corporation Tax Act (including the cases where it is applicable to the calculation made pursuant to the provisions of Article 142 of the Corporation Tax Act) shall not apply to the acquisition costs of the provided shares. 例文帳に追加

３　法人が旧株（当該法人が有していた株式をいう。）を発行した内国法人の行つた法第六十八条の三第二項に規定する特定分割型分割により同項に規定する特定外国親法人の株式の交付を受けた場合には、その交付を受けた株式の取得価額については、法人税法施行令第百十九条第一項第六号（法人税法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。 - 日本法令外国語訳データベースシステム

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

三　法第六十八条の九十第四項第一号に掲げる事業を主として行う特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人の発行済株式等の百分の五十を超える数又は金額の株式等を有する者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前二号に掲げる者に該当する者を除く。） - 日本法令外国語訳データベースシステム

(iii) Consideration for the lending of real estate located in Japan, any right on real estate located in Japan or a right of quarrying pursuant to the provisions of the Quarrying Act (Act No. 291 of 1950) (including the establishment of superficies or a right of quarrying or any other act carried out for having another person use real estate, any right on real estate or right of quarrying), the establishment of a mining lease pursuant to the provisions of the Mining Act (Act No. 289 of 1950) or the lending of a vessel or aircraft to a resident or domestic corporation 例文帳に追加

三　国内にある不動産、国内にある不動産の上に存する権利若しくは採石法（昭和二十五年法律第二百九十一号）の規定による採石権の貸付け（地上権又は採石権の設定その他他人に不動産、不動産の上に存する権利又は採石権を使用させる一切の行為を含む。）、鉱業法（昭和二十五年法律第二百八十九号）の規定による租鉱権の設定又は居住者若しくは内国法人に対する船舶若しくは航空機の貸付けによる対価 - 日本法令外国語訳データベースシステム

(2) In the case referred to in the preceding paragraph, with regard to the amount of eight million yen per annum or less out of the amount of income categorized as domestic source income prescribed in Article 141 of an ordinary corporation whose amount of stated capital or amount of capital contributions is not more than 100 million yen at the end of each business year or which has no capital or investment at the end of each business year (excluding an ordinary corporation specified by a Cabinet Order as being equivalent to a mutual company prescribed in the Insurance Business Act) or of an association or foundation without juridical personality, the applicable tax rate shall be 22 percent notwithstanding the provision of the said paragraph. 例文帳に追加

２　前項の場合において、普通法人のうち各事業年度終了の時において資本金の額若しくは出資金の額が一億円以下であるもの若しくは資本若しくは出資を有しないもの（保険業法　に規定する相互会社に準ずるものとして政令で定めるものを除く。）又は人格のない社団等の第百四十一条に規定する国内源泉所得に係る所得の金額のうち年八百万円以下の金額については、同項の規定にかかわらず、百分の二十二の税率による。 - 日本法令外国語訳データベースシステム

Article 147 The provisions of Article 130 to Article 132-2 (Reassessment and Determination in the case of Domestic Corporations), Article 133 (Refund of Income Tax, etc. by Reassessment Pertaining to Final Return or Consolidated Final Return) and Article 134 (Refund of Interim Payment by Reassessment or Determination Pertaining to Final Return or Consolidated Final Return) shall apply mutatis mutandis to the reassessment or determination of corporation tax on a foreign corporation's income for each business year, and corporation tax on a foreign corporation's retirement pension fund. 例文帳に追加

第百四十七条　第百三十条から第百三十二条の二まで（内国法人に係る更正及び決定）、第百三十三条（確定申告又は連結確定申告に係る更正による所得税額等の還付）、第百三十四条（確定申告又は連結確定申告に係る更正又は決定による中間納付額の還付）の規定は、外国法人の各事業年度の所得に対する法人税及び外国法人の退職年金等積立金に対する法人税に係る更正又は決定について準用する。 - 日本法令外国語訳データベースシステム

(xiii) Article 62 (Disastrous Loss of Assets Not Necessary for Maintenance of Ordinary Livelihood) of the Act: The assets not necessary for maintenance of an ordinary livelihood prescribed in paragraph (1) of the said Article shall be limited to such assets listed in Article 164(1)(i) to (iii) (Method of Taxation on Nonresidents) of the Act held by a nonresident which are located in Japan, and such assets listed in Article 164(1)(iv) of the Act held by a nonresident the transfer of which shall yield income that falls under the category of domestic source income listed in Article 164(1)(iv) of the Act 例文帳に追加

十三　法第六十二条（生活に通常必要でない資産の災害による損失）　同条第一項に規定する生活に通常必要でない資産は、法第百六十四条第一項第一号から第三号まで（非居住者に対する課税の方法）に掲げる非居住者の有する当該資産のうち国内にあるもの及び同項第四号に掲げる非居住者の有する当該資産のうちその譲渡により生ずべき所得が同号に掲げる国内源泉所得に該当するものに限るものとする。 - 日本法令外国語訳データベースシステム

(xx) Article 63 of the Act: The long-term installment sales prescribed in paragraph (1) of the said Article shall be limited to long-term installment sales pertaining to a business which a foreign corporation conducts in Japan, and each business year in and after the business year containing the day of delivery or provision of objects or services pertaining to the sales, etc. of its assets prescribed in the said paragraph and each business year in and after the business year containing the day of lease transfer shall not include the foreign corporation's business year abolishing a domestic business. 例文帳に追加

二十　法第六十三条　同条第一項に規定する長期割賦販売等は、外国法人が国内において行う事業に係る当該長期割賦販売等に限るものとし、同項に規定するその資産の販売等に係る目的物又は役務の引渡し又は提供の日の属する事業年度以後の各事業年度及び同条第二項に規定するリース譲渡の日の属する事業年度以後の各事業年度には、外国法人の国内事業終了年度は、含まれないものとする。 - 日本法令外国語訳データベースシステム