「DOMESTIC」に関連した英語例文の一覧と使い方(127ページ目) - Weblio英語例文検索

the day on which an ordinary corporation that falls within the categories of foreign corporations listed in Article 141, items (i) to (iii) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act came to fall under any of the categories of foreign corporations listed in these items, the day on which an ordinary corporation which falls under the category of foreign corporation listed in Article 141, item (iv) commenced a business prescribed in Article 138, item (ii) (Consideration for Business of Providing Personal Services) of the Act in Japan, or the day on which such ordinary corporation earned income from domestic sources listed in Article 141, item (iv) of the Act other than the consideration listed in Article 138, item (ii) of the Act, 例文帳に追加

法第百四十一条第一号から第三号まで（外国法人に係る法人税の課税標準）に掲げる外国法人に該当する普通法人のこれらの号に掲げる外国法人のいずれかに該当することとなつた日、同条第四号に掲げる外国法人に該当する普通法人の法第百三十八条第二号（人的役務の提供事業に係る対価）に規定する事業を国内において開始した日若しくは法第百四十一条第四号に掲げる国内源泉所得で法第百三十八条第二号に掲げる対価以外のものを有することとなつた日 - 日本法令外国語訳データベースシステム

A resident of a Contracting State that is not described in paragraph 1 and is not entitled to benefits with respect to an item of income under paragraph 2 shall, nevertheless, be granted benefits of this Convention if the competent authority of the Contracting State from which benefits are claimed determines, in accordance with its domestic law or administrative practice, that the establishment, acquisition or maintenance of such resident and the conduct of its operations are considered as not having the obtaining of benefits under the Convention as one of its principal purposes. 例文帳に追加

一方の締約国の居住者は、１(a)から(f)までに掲げる者のいずれにも該当せず、かつ、２の規定に基づきある所得についてこの条約の特典を受ける権利を有する場合に該当しないときにおいても、この条約により認められる特典についての要求を受ける締約国の権限のある当局が、当該締約国の法令又は行政上の慣行に従って、当該居住者の設立、取得又は維持及びその業務の遂行がこの条約の特典を受けることをその主たる目的の一つとするものでないと認定するときは、この条約の特典を受けることができる。 - 財務省

Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic law of that Contracting State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment, collection or administration of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes referred to in the first sentence of paragraph 1, or to supervisory bodies, and only to the extent necessary for those persons, authorities or supervisory bodies to perform their respective responsibilities. 例文帳に追加

１の規定に基づき一方の締約国が受領した情報は、当該一方の締約国がその法令に基づいて入手した情報と同様に秘密として取り扱うものとし、１に規定する租税の賦課、徴収若しくは管理、これらの租税に関する執行若しくは訴追若しくはこれらの租税に関する不服申立てについての決定に関与する者若しくは当局（裁判所及び行政機関を含む。)又は監督機関に対してのみ、かつ、これらの者若しくは当局又は監督機関がそれぞれの職務を遂行するために必要な範囲でのみ、開示される。 - 財務省

4. To strengthen the international monetary system, we agreed to focus our work, in the short term, on assessing developments in global liquidity, a country specific analysis regarding drivers of reserve accumulation, a \\ strengthened coordination to avoid disorderly movements and persistent exchange rates misalignments, a criteria-based path to broaden the composition of the SDR, an improved toolkit to strengthen the global financial safety nets, enhanced cooperation between the IMF and regional financial arrangements, the development of local capital markets and domestic currency borrowing, coherent conclusions for the management of capital flows drawing on country experiences. 例文帳に追加

4. 我々は、国際通貨システムを強化するため、短期的には我々の作業の焦点を以下の点に当てることに合意した：世界的な流動性の状況の評価、外貨準備の蓄積の原因に関する各国固有の分析、為替レートの無秩序な動きや継続したファンダメンタルズからの乖離を回避するための協調の強化、SDRの構成通貨を拡大するための基準に則った道筋、グローバルな資金セーフティ・ネットを強化するための諸制度の改善、IMF と地域金融取極の間の協力の強化、地域資本市場や自国通貨での借入れの発展、各国の経験を踏まえた資本移動への対処のための一貫した結論。 - 財務省

These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either Contracting State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these Contracting States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph.例文帳に追加

ただし、当該未解決の事項についていずれかの締約国の裁判所又は行政審判所が既に決定を行った場合には、当該未解決の事項は仲裁に付託されない。当該事案によって直接に影響を受ける者が、仲裁決定を実施する両締約国の権限のある当局の合意を受け入れない場合を除くほか、当該仲裁決定は、両締約国を拘束するものとし、両締約国の法令上のいかなる期間制限にもかかわらず実施される。両締約国の権限のある当局は、この５の規定の実施方法を合意によって定める。 - 財務省

The Panel issued a report on May 31, 2001, finding that the US authorities had excluded the captive products (products created by vertically integrated U.S. textile manufacturers for their own internal use) from their definition of "domestic industry" goods. It also interpreted Article 6.4 of the Agreement on Textiles and Clothing as requiring the investigating authority to determine that imports from all Members cause the serious injury or threat of injury. Accordingly, the Panel concluded that the transitional safeguards in question were inconsistent with the Agreement on Textiles and Clothing because the US authorities did not examine the effect of imports from Mexico, the biggest exporter of combed cotton yarn into the US.例文帳に追加

パネルは2001年５月31日に報告を発出し、①米国当局は損害の認定において国内産業の定義から次工程向け産品（垂直統合された米国繊維業者による自己消費のための生産）を除外した、②繊維協定第６条４項は、すべてのWTO加盟国からの輸入が重大な損害またはその現実のおそれの帰属を調査当局に要求している、と認定・解釈した上で、米国当局は綿コーム糸の最大の輸入国であるメキシコからの輸入の影響を分析しなかったことを理由として、本件TSG措置は繊維協定に違反しているとした。 - 経済産業省

By highlighting serious issues facing the country, such as slowdown in national economic growth following the Asian Currency Crisis, sluggish growth in domestic capital spending and consumption, deterioration in the global economic outlook, concerns over rising resource prices, etc., the Plan proposed the following 3 pillars of actions: (1) economic recovery through expansion of investment and consumption, (2) sustainable growth through improvement of corporate environment through, for example, deregulation and financial globalization, etc., and (3) long-term growth by enhancing the economic foundation that would lead new growth by, for example, increasing R&D investment, enhancing competitiveness in the service industry, and enhancing human resources.例文帳に追加

同実践計画では、アジア通貨危機以降、韓国が成長の鈍化、設備投資の伸び悩み、国内消費の低迷に加え、米国をはじめとする諸外国の経済成長見通しの悪化や資源価格の高騰等の不安要因に直面していることに触れ、①投資・消費基盤の拡充を通じた景気回復、②規制緩和や金融のグローバル化等の企業環境の改善を通じた持続的成長、③研究開発投資の拡大やサービス産業の競争力強化、人的資本の拡充等、新しい成長をけん引する基盤強化を通じた長期的な成長の三つを柱とする実践課題を打ち出している。 - 経済産業省

The concept that was used as the background of this 5-year strategy was as follows: For rapid supply of excellent new drugs in the world to Japanese patients, first of all, Japanese companies increase incentive for research and development and launch in Japan by keeping up with Europe and U.S., foreign companies regard Japan as important market and conduct positive investment to Japan and also speed-up of launch is necessary. For this, it is important to make Japan to be the place for drug discovery environment enabling simultaneous development with Europe and U.S. and to arrange the environment of the domestic market such that innovative new drugs are properly rewarded.例文帳に追加

・ この 5 か年戦略の背景となった考え方は、世界の優れた新薬が速やかに日本の患者に届けられるためには、まず日本の企業が欧米に遅れずに日本で研究開発・上市を行うインセンティブを高め、かつ、海外の企業においては日本を重要な市場と見なし、積極的に投資するとともに上市を早くすることが必要であり、そのため、我が国を欧米と同時開発が可能となるような創薬環境の場にするとともに、革新的な新薬の適切な評価を行うなど、国内市場の環境を整備することが重要である、というものである。 - 厚生労働省

From this perspective, given the situation under the present drug pricing system where, even during the patent life, drug prices are structured to fall continuously and moreover are used for comparison in the calculation of drug prices, even the corrected prices of new drugs are likely to fall below the level in the major European countries and the US, leading to more increases rather than reductions on the application of the foreign price adjustment. In respect of drugs which thus are expected to be more highly priced abroad than in Japan, it has been pointed out that launch overseas gives more favorable drug pricing and that the pricing system has become unfavorable to domestic lead-off development.例文帳に追加

この観点からみると、現在の薬価制度の下では、特許期間中でも薬価が継続的に下落し得る構造になっており、また、そのような価格を比較対照として薬価を算定した場合、加算後の薬価であっても欧米主要国の新薬の薬価水準よりも低い傾向があり、外国平均格調整で引下げとなる場合よりも引上げとなる場合が多くなる傾向がある。このように、海外で我が国よりも高い薬価が期待できる医薬品については、海外で先に上市した方が薬価算定に有利であり、国内先行開発に不利な算定方式になっている等の指摘がある。 - 厚生労働省

It is essential to positively support companies which are going to steadily obtain the dynamism of the emerging countries, by pushing forward localization to emerging countries simultaneously, while maintaining or enhancing a role and a function which are produced only by us within Japan.(Smaller companies tend not to export or perform direct investment, therefore in the future, regardless of size, it is important for us to improve support for SMEs that endeavor to maintain or expand their domestic bases, and try to challenge foreign markets.) (Figure 3-2-2-13).例文帳に追加

日本国内に我が国でしかできない役割や機能をしっかりと維持又は拡大させながら、同時に新興国への「現地化」を進めることで新興国のダイナミズムを着実に取り込んでいこうとする企業を積極的に支援していくことが不可欠である（なお、企業規模が小さい企業ほど輸出も直接投資も実施していない傾向にあり、今後は、企業の大小を問わず、海外の事業機会を取り込んでいくことが一層必要であることから、国内拠点を維持又は拡大させつつも、海外展開を積極的に志向する中小企業への支援を一層後押ししていくことも重要である（第3-2-2-13 図））。 - 経済産業省

Considering the status of globalization of Japan’s industries and the economic situation of East Asia in recent years, it is essential to build a framework to enable Japan’s companies to recover appropriate profits from East Asia, etc. Support for the financial aspect of this framework requires implementation of a method of financial environment development for integrated industrial development with East Asia, etc (Asia Industrial Finance Zone Initiative). In other words:(1) Development of domestic and foreign financial environments for smoother expansion of Japanese companies into East Asia, etc., and repatriation of resulting profits (dividends from business investment and financing, royalties for provision of intellectual property, etc.)(2) Development of the environment of Japan’s financial markets, to incorporate the growth and activity of businesses expanding in East Asia, etc., for Japan to achieve economic growth (3) Development of fundamentals to achieve the above例文帳に追加

こうした仕組みを金融面から支援するため、東アジア等と一体化した産業発展のための金融環境整備の在り方（アジア産業金融圏構想）、すなわち、①我が国企業の東アジア等への展開の円滑化とその利益（事業投資・出資に対する配当、知的資産の供与に対するロイヤリティ等）の還流のための内外の金融環境整備②東アジア等に展開する企業の成長や活力を取り込み、我が国が経済成長を実現するための我が国金融市場の環境整備③上記を達成するための基盤整備を実現する必要がある。 - 経済産業省

The major goals set by the Strategic Goals for International Standardization are (i) doubling the number of proposals submitted for international standardization and (ii) increasing the number of technical committee secretariats on which Japan assumes positions to same level as those of Europe and the U.S. countries by 2015. As concrete measures for achieving such goals, the strategies further direct the advancement of commitments focusing on the following five points: (i) changing the awareness of companies’ executives, (ii) enhancing prioritized assistance for submitting proposals for international standardization, (iii) fostering world-class international standardization specialists, (iv) strengthening cooperation ties in the Asia-Pacific region, and (v) responses to the establishment of unique domestic standards and technical regulations by foreign countries.例文帳に追加

国際標準化戦略目標は、2015年までに欧米諸国に比肩しうるよう、①国際標準の提案件数を倍増する、②欧米並みの幹事国引受数を実現することを大きな目標としており、そのための具体的な取組として、①企業経営者の意識改革、②国際標準の提案に向けた重点的な支援強化、③世界で通用する標準専門家の育成、④アジア太平洋地域における連携強化、⑤諸外国の独自標準と技術規制の制定への対応の5点を柱とした取組を推進することを定めている。 - 経済産業省

Moreover, NISA launched the Coordination Committee on Technical Information in JNES, in order to reinforce the measures for aged plants, and in order to share domestic and overseas technical information for effective utilization among the industrial world, academic and governmental institutions. Furthermore, JNES established an ad-hoc committee that consists of NISA, universities, research organizations, electric utilities, nuclear plant manufacturers, plant engineering companies, etc. under the Atomic Energy Society of Japan. From July 2004 through March 2005, the ad-hoc committee had prepared a road map on measures for aging management and long life-time safe operation of light water reactors.例文帳に追加

原子力安全・保安院は、高経年化プラントへの対応を充実強化するために、産業界、学会、政府機関の間で、国内外の技術情報を共有し、有効に活用するために原子力安全基盤機構の中に技術情報調整委員会を発足させ、また、日本原子力学会の下に、原子力安全・保安院、原子力安全基盤機構、大学、研究機関、電力事業者、原子力プラントメーカー、エンジニアリング会社等が参加した特別委員会を設置して、2004年7月から、2005年3月にかけて高経年化対策及び軽水炉の長寿命安全運転に対するロードマップを整備した。 - 経済産業省

In response, the United States designated the European Union under Title VII of the Trade Act of 1974, as amended by the Omnibus Trade and Competitiveness Act of 1988, as “a country which maintains procurement practices discriminatory toward the United States.” This provision of US law provides for sanctions against countries that discriminate against US firms in their public procurement practices. Subsequent consultations between the two parties failed to resolve the issue. January 1, 1993 was the member countries’ deadline for implementing the EU directive (for developing related domestic laws). On February 1, the United States announced its intent to invoke sanctions beginning on March 22, 1993.例文帳に追加

米国は、この点について、1992年２月に、政府調達制裁条項（タイトルⅦ）に基づき、EU を「米国に対し差別的な調達慣行を維持する国」と認定し、EU と協議を行ってきたが、本指令が1993年１月１日に加盟国の実施（国内関係法令の整備）期限を迎えたことを受けて、同年２月１日、EU に対し、米国連邦政府によるEU からの政府調達のうち、政府調達協定の対象外の調達（ただし、国防関連等の調達は本件措置の対象から除外。）を禁止する旨の制裁措置を同年３月22日に発動するとの発表を行った。 - 経済産業省

In this case, the US government sent a letter dated on May 9, 1995 to the WTO Director-General, requesting WTO dispute settlement against Japan. In this letter, the US government stated that “Due to (Japan’s) excessive and complicated restrictions, most automobile services are awarded to designated maintenance factories closely connected to domestic auto parts makers.” Furthermore, directly quoting the WTO/TBT Agreements (Article 2 Clause 2, Article 5 Clause 1), they mentioned that these restrictions had caused unnecessary barriers in international trade. These facts showed that the United States clearly recognized Japan’s restrictions in the aftermarket should be covered under the WTO Agreements.例文帳に追加

また、本件においては米国政府自身がWTO事務局長に対日WTO申立を予告した95年５月９日付け書簡の中で、「（日本の）過剰で複雑な規制が大半の整備業務を国内部品メーカーと密接に結びついた指定整備工場に向かわせている」と述べたうえ、WTO・TBT 協定（第２条２項、第５条１項）の文言をそのまま用いて当該規制は「不必要な障害を国際貿易に生じさせるもの」と述べていたことから、米国が、日本の自動車補修部品市場の規制はWTO協定でカバーされる問題、と認識していたことは明らかであった。 - 経済産業省

a. Amidst increased interest in processed foods that utilize domestic agricultural products, the formation of food industry clusters (connections created between the food manufacturing industry, agriculture industry, and related industries) will be promoted, new strategic foods utilizing local ingredients will be created, and support will be provided for measures to strengthen the information dissemination abilities of food product enterprises that are highly motivated towards food-agriculture partnerships. In addition, support will be provided for activities such as the development of conditions relating to the popularization and promotion of local brand-name foods, and the development of technologies and use of intellectual property by local food enterprises.(continuation) (\\609 million budget)例文帳に追加

ア　国産農産物を活用した加工食品に対する関心が高まる中で、食料産業クラスターの形成（食品産業・農業・関連産業による連携構築）を促し、地域食材を活用した新たな戦略食品の創出、食農連携に意欲的な食品企業に対する情報発信機能強化等の取組に対する支援を行うとともに、地域食品ブランドの普及及び供給の促進、地域の食品企業の技術開発・知的財産の利活用に係る環境整備等への支援を行う。（継続）（予算額609百万円） - 経済産業省

Behind this rapid growth of lending is robust domestic demand for investment, but also at the same time it is thought that there are bank-side reasons, such as: (i) the imposition on commercial banks by regional governments of expansion in loans for large-scale projects and local enterprises; (ii) the vacuum of bank supervision administration due to the time needed to set up the nationwide organizational structure of the China Banking Regulatory Commission that was established in March 2003; and (iii) the expansion of outstanding loans (denominator) in order to lower the proportion of non-performing loans by state-owned commercial banks that have to deal with the acceleration of bad loan workout as a pressing issue.42例文帳に追加

このような貸出し急増の背景には、国内における旺盛な投資需要があった一方で、①地方政府による商業銀行への大型プロジェクトや地元企業に対する融資拡大の強要、②2003年３月に設立された銀行監督管理委員会の全国的組織体制構築に時間を要したことによる銀行監督行政の空白、③不良債権処理の加速を喫緊の課題として課されている国有商業銀行による不良債権比率低下を意図した貸出残高（分母）の拡大等の銀行側の理由等があると考えられる42。 - 経済産業省

Article 66-6 (1) Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company 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 subsidiary company, etc."), in each business year beginning on or after April 1, 1978, 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 and the next 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 subsidiary company, etc. held by the domestic corporation 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; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of the domestic corporation's profit, 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

第六十六条の六　次に掲げる内国法人に係る外国関係会社のうち、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会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四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（以下この項及び次項において「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。）を有する場合には、その適用対象留保金額のうちその内国法人の有する当該特定外国子会社等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（株式又は出資をいう。以下この項及び次項において同じ。）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。以下この項及び次項において同じ。）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、その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その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

As you know, it is unusual for Japan to exercise initiative and announce support for the IMF. Although Japan has various domestic problems, it is the world's third-largest country in terms of GDP. In addition, as I have sometimes mentioned, Japan is the only Asian country that has maintained a liberal economy and a free market since the latter half of the 19th century. Even though Japan lost 65% of its wealth because of World War II, it went on to recover from the loss. In that sense, it is very important for Japan to exercise initiative, on which the United States eventually showed an understanding from what I have heard informally. 例文帳に追加

よくご存じのように、日本がイニシアチブをとってきちんとIMFに表明するということは、あまりないことでございますけれども、日本国は、色々国内的にもございますが、GDP世界第3番目の国でございますし、それからやはり、私は時々申し上げますが、アジアでただ一つ、明治からの一番長い（歴史を持つ）自由主義経済、自由主義市場（であり）、いったんは第二次世界大戦で65％の国富を失いましたけれども、それから復活した国ですから、そういった意味でも、私は、アメリカも最後は理解していただけたという話も内々聞いておりますけれども、やはりきちんと日本がイニシアチブをとってやっていくということも非常に大事だと思っております。 - 金融庁

(1) At any time after the expiration of three years from the grant of a patent, or four years from the filing date of the patent application, whichever is the later, any person may apply to the Registrar for a compulsory licence under any of the following circumstances: (a) where there is no production of the patented product or application of the patented process in Malaysia without any legitimate reason; (b) where there is no product produced in Malaysia under the patent for sale in any domestic market, or there are some but they are sold at unreasonably high prices or do not meet public demand without any legitimate reason.例文帳に追加

(1)特許の付与から3年又は特許出願の出願日から4年の期間のうち，何れか遅い方が終了した後においては，何人も登録官に対し，次に掲げる事由の何れかに基づいて，強制ライセンスを取得するための申請をすることができる。(a)正当な理由なしに，マレーシアにおいて，その特許製品の生産又はその特許方法の利用が行われていないこと(b)正当な理由なしに，マレーシアにおいて，国内市場における販売のためにその特許に基づく製品が生産されていないか，又は若干の製品はあるが，それらが不当に高価で販売されているか若しくは公衆の需要を満たしていないこと - 特許庁

Should domestic patents be cited, their numbers and dates, the names of the patentees, and the classes of inventions must be stated. Should foreign patents be cited, their nationality or country, numbers and dates and the names of the patentees must be stated, and such other data must be furnished as may be necessary to enable the applicant to identify the patents cited. In citing foreign patents, in case part of the patent be involved, the particular pages and sheets containing the parts relied upon must be identified. Should non-patent publications be cited, the author (if any), title, date, relevant pages or plates, and place of publication, or place where a copy can be found, shall be given.例文帳に追加

国内特許を引用する場合は，その番号及び日付，特許権者の名称並びに発明の分類を記載しなければならない。外国特許を引用する場合は，その国籍又は国名，番号及び日付並びに特許権者の名称を記載しなければならず，引用する特許を出願人が特定するのに必要なその他のデータも記載しなければならない。外国特許を引用する際に，特許の一部を引用する場合は，その部分が含まれる具体的な頁及び紙面を明示しなければならない。特許以外の刊行物を引用する場合は，著作者(もしあれば)，標題，日付，関連する頁若しくは図版，出版された場所又は写しのある場所を記載する。 - 特許庁

(2) The provision of the preceding paragraph shall not apply to the cases where an Insurance Company and/or its Subsidiary Companies, following any of the events specified by a Cabinet Office Ordinance such as the acquisition of shares or equity interests through exercise of security rights, comes to acquire or hold voting rights of a Domestic Company if the total number of the voting right held by the Insurance Company and/or its Subsidiary Companies exceeds the Voting Right Holding Threshold; provided, however, that the Insurance Company and/or the Subsidiary Companies shall not continue to hold the part of the voting rights which it came to acquire or hold in excess of the Voting Right Holding Threshold after one year from the day on which it came to acquire or hold the voting rights, except when the Insurance Company has in advance obtained approval for holding such portion of the voting rights from the Prime Minister. 例文帳に追加

２　前項の規定は、保険会社又はその子会社が、担保権の実行による株式又は持分の取得その他の内閣府令で定める事由により、国内の会社の議決権をその基準議決権数を超えて取得し、又は保有することとなる場合には、適用しない。ただし、当該保険会社又はその子会社は、合算してその基準議決権数を超えて取得し、又は保有することとなった部分の議決権については、当該保険会社があらかじめ内閣総理大臣の承認を受けた場合を除き、その取得し、又は保有することとなった日から一年を超えてこれを保有してはならない。 - 日本法令外国語訳データベースシステム

(3) In the case referred to in the proviso in the preceding paragraph, when the total number of voting rights acquired or hold by the Insurance Company and/or its Subsidiary Companies exceeds fifty hundredths of Voting Rights Held by All of the Shareholders, etc. that Domestic Company, the Prime Minister's approval given under that paragraph shall not cover the part of the voting rights which the Insurance Company and/or its Subsidiary Companies came to acquire or hold in excess of fifty hundredths; and the approval of the Prime Minister shall be given on the condition that the Insurance Company and/or the Subsidiary Companies will dispose of the part of the voting rights which it came to acquire or hold in excess of the Voting Right Holding Threshold promptly. 例文帳に追加

３　前項ただし書の場合において、内閣総理大臣がする同項の承認の対象には、保険会社又はその子会社が国内の会社の議決権を合算してその総株主等の議決権の百分の五十を超えて取得し、又は保有することとなった議決権のうち当該百分の五十を超える部分の議決権は含まれないものとし、内閣総理大臣が当該承認をするときは、保険会社又はその子会社が合算してその基準議決権数を超えて取得し、又は保有することとなった議決権のうちその基準議決権数を超える部分の議決権を速やかに処分することを条件と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

(2) The competent minister may, when recognizing urgency to be necessary in order to prevent Adverse Effect on Biological Diversity (except as provided for in paragraph (1) of the following Article) in the cases provided for in Article 7 paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to paragraph (4) of the preceding Article) or when other exceptional circumstances have arisen, order a person who is making, has made, or has caused another person to make Type 1 Use of living modified organisms (and, in cases recognized to require particular urgency, including the Domestic Administrator) to suspend said Type 1 Use or take other necessary measures, within the limits necessary to prevent Adverse Effect on Biological Diversity. 例文帳に追加

２　主務大臣は、第七条第一項（前条第四項において準用する場合を含む。）に規定する場合その他特別の事情が生じた場合において、生物多様性影響を防止するため緊急の必要があると認めるとき（次条第一項に規定する場合を除く。）は、生物多様性影響を防止するため必要な限度において、遺伝子組換え生物等の第一種使用等をしている者、若しくはした者又はさせた者（特に緊急の必要があると認める場合においては、国内管理人を含む。）に対し、当該第一種使用等を中止することその他の必要な措置を執るべきことを命ずることができる。 - 日本法令外国語訳データベースシステム

(3) In the case referred to in the proviso in the preceding paragraph, when the total number of voting rights acquired or held by the Bank and/or its Subsidiary Companies exceeds fifty hundredths of Voting Rights Held by All of the Shareholders, etc. of that domestic company, the Prime Minister's approval given under that paragraph shall not cover the part of the voting rights which the Bank and/or its Subsidiary Companies came to acquire or hold in excess of fifty hundredths; and the approval of the Prime Minister shall be given on the condition that the Bank and/or the Subsidiary Companies will dispose of the part of the voting rights which it came to acquire or hold in excess of the Voting Right Holding Threshold promptly. 例文帳に追加

３　前項ただし書の場合において、内閣総理大臣がする同項の承認の対象には、銀行又はその子会社が国内の会社の議決権を合算してその総株主等の議決権の百分の五十を超えて取得し、又は保有することとなつた議決権のうち当該百分の五十を超える部分の議決権は含まれないものとし、内閣総理大臣が当該承認をするときは、銀行又はその子会社が合算してその基準議決権数を超えて取得し、又は保有することとなつた議決権のうちその基準議決権数を超える部分の議決権を速やかに処分することを条件と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) In the case referred to in the proviso to the preceding paragraph, when the total number of voting rights acquired or held by the Bank Holding Company and its Subsidiary Companies exceeds fifty hundredths of the Voting Rights Held by All of the Shareholders, etc. of the domestic company, the Prime Minister's approval given under that paragraph shall not cover the part of the voting rights which the Bank or its Subsidiary Company came to acquire or hold in excess of fifty hundredths; and the approval of the Prime Minister shall be given on the condition that the Bank Holding company or its Subsidiary Company will promptly dispose the part of the voting rights which it came to acquire or hold in excess of the Voting Right Holding Threshold. 例文帳に追加

３　前項ただし書の場合において、内閣総理大臣がする同項の承認の対象には、銀行持株会社又はその子会社が国内の会社の議決権を合算してその総株主等の議決権の百分の五十を超えて取得し、又は保有することとなつた議決権のうち当該百分の五十を超える部分の議決権は含まれないものとし、内閣総理大臣が当該承認をするときは、銀行持株会社又はその子会社が合算してその基準議決権数を超えて取得し、又は保有することとなつた議決権のうちその基準議決権数を超える部分の議決権を速やかに処分することを条件と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

A declaration of the G-20 leaders issued after the summit first called for implementation of macroeconomic policy actions in response to the deterioration of global economic conditions, including measures to stimulate domestic demand as necessary. It secondly set forth five common principles for the reform of the financial markets: “strengthening financial market transparency and accountability” through measures such as “enhancing required disclosure on complex financial products,” “enhancing sound regulation” by reviewing the products and market participants subject to regulation, “promoting integrity in financial markets,” “reinforcing international cooperation,” including cooperation between supervisory authorities, and “reforming international financial institutions” such as the IMF. 例文帳に追加

この会合後に公表された首脳宣言では、第1に、世界的な経済状況の悪化に対応して、必要に応じ内需刺激策を講ずる、といった、マクロ経済上の政策対応を行うということのほか、第2に、金融市場の改革のための5つの共通原則ということで、複雑な金融商品に係る情報開示の強化など市場の透明性及び金融機関の説明責任の向上、規制の対象となる市場・商品・市場参加者の見直しなど健全な規制の強化、金融市場における公正性の促進、監督当局間の連携など国際連携の強化、そしてIMF（国際通貨基金）など国際金融機関の改革といった5点が示されました。 - 金融庁

(iii) In Article 9 of the Guidelines for the Industrial Revitalization Act, “making the percentage growth rate of the amount of domestic sales from the relevant services during business reconstruction or the assimilation of management resources exceed the percentage growth rate of the amount of sales from the business segments related to the said services recorded in the previous three fiscal years by no less than 5 percentage points” shall refer to, for example, making the percentage growth rate of operating revenues from the relevant services during business reconstruction or the assimilation of management resources exceed the growth rate of operating revenues from the business segments related to the said services recorded in the previous three business years by no less than 5 percentage points. 例文帳に追加

③ 産活法に係る指針第９条の「事業再構築又は経営資源融合の実施期間中の当該役務の国内における売上高の伸び率を百分率で表した値を、過去３事業年度における当該役務に係る業種の売上高の伸び率の実績値を百分率で表した値から５以上上回るものとすること」は、例えば、事業再構築又は経営資源融合の実施期間中の当該役務の営業収益の伸び率を百分率で表した値を、過去３事業年度における当該役務に係る業種の営業収益の伸び率の実績値を百分率で表した値から５以上上回るものとすることをいう。 - 金融庁

At a meeting yesterday of the Basic Policy Cabinet Committee’s working group, it was decided that the group will hold a further debate on the contents of the supplementary budget. While opinions have been expressed from various perspectives with regard to the contents of the supplementary budget, I have been arguing that aggressive, bold efforts should be made to stimulate private demand and create domestic demand through government expenditures, as private-sector demand is particularly weak, so that measures suited to the actual state of the economy and the actual circumstances of each region will be taken. I will try to have my argument reflected in the supplementary budget. 例文帳に追加

昨日の基本政策（閣僚）委員会のワーキングチームで、内容について、補正の中身についての検討を更に進めていくということでありますので、内容については、いろんな角度からの「こうやるべきだ」という意見がありますけれども、経済の実態、地域の実態に合った形での対策になるように、特に、民需が非常に弱い状況において、政府支出によって民需を引っ張り出していく、政府支出によって内需を創出していくという努力を、思い切って、大胆にやらなければならないということを私は主張しているわけでありますが、そうしたものが反映された補正予算になるように努力をしたいと思っています。 - 金融庁

Article 3 (1) National Spatial Strategies shall appropriately formulate measures for the spatial development to maintain and improve the natural, economic, social and cultural conditions of Japan, while paying attention to securing domestic and international coordination pertaining to the said measures, in order to appropriately respond to the changes in social and economic structures including population and industry in Japan and the world and realize a national land that acts as the foundation of: local communities that independently develop in accordance with their own characteristics; a vital economy and society through the enhancement of international competitiveness, promotion of science and technology, etc.; citizens' lives for which safety is secured; and a rich environment which also contributes to the preservation of the global environment. 例文帳に追加

第三条　国土形成計画は、我が国及び世界における人口、産業その他の社会経済構造の変化に的確に対応し、その特性に応じて自立的に発展する地域社会、国際競争力の強化及び科学技術の振興等による活力ある経済社会、安全が確保された国民生活並びに地球環境の保全にも寄与する豊かな環境の基盤となる国土を実現するよう、我が国の自然的、経済的、社会的及び文化的諸条件を維持向上させる国土の形成に関する施策を、当該施策に係る国内外の連携の確保に配意しつつ、適切に定めるものとする。 - 日本法令外国語訳データベースシステム

Article 102 (1) No person who has obtained a license under Article 100 paragraph (1) (hereinafter referred to as "domestic air carrier") shall, unless facilities for air navigation management of aircraft used for the services pertaining to the said license, facilities for maintenance of aircraft, and other facilities necessary to ensure safe navigation of aircraft as may be specified by Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism (hereinafter referred to as "operating facilities etc.") have undergone and passed an inspection by the Minister of Land, Infrastructure, Transport and Tourism, perform operation or maintenance of aircraft in such facilities. The same shall apply to any significant changes to such operating facilities etc. as may be specified by Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism. 例文帳に追加

第百二条　第百条第一項の許可を受けた者（以下「本邦航空運送事業者」という。）は、当該許可に係る事業の用に供する航空機の運航管理の施設、航空機の整備の施設その他の国土交通省令で定める航空機の運航の安全の確保のために必要な施設（以下「運航管理施設等」という。）について国土交通大臣の検査を受け、これに合格しなければ、当該運航管理施設等によりその事業の用に供する航空機を運航し、又は整備してはならない。運航管理施設等について国土交通省令で定める重要な変更をしたときも同様である。 - 日本法令外国語訳データベースシステム

Article 42-2 (1) Where a foreign financial institution, etc. receives payment of interest listed in Article 161(vi) of the Income Tax Act from a specified financial institution, etc., with respect to a bond transaction with a repurchase or resale agreement specified by a Cabinet Order regarding any of the following bonds, which has been commenced during the period from April 1, 2002, to March 31, 2008, and from which the domestic source income listed in Article 161(vi) of the said Act arises (limited to such transaction that satisfies the requirements specified by a Cabinet Order; referred to in paragraph (10) as a "bond transaction with a repurchase/resale agreement"), income tax shall not be imposed on the interest to be received (excluding the interest specified by a Cabinet Order; hereinafter referred to in this Article as "specified interest"): 例文帳に追加

第四十二条の二　外国金融機関等が、平成十四年四月一日から平成二十年三月三十一日までの間において開始した所得税法第百六十一条第六号に掲げる国内源泉所得の基因となる次に掲げる債券の買戻又は売戻条件付売買取引として政令で定めるもの（政令で定める要件を満たすものに限る。第十項において「債券現先取引」という。）につき、特定金融機関等から同号に掲げる利子の支払を受ける場合には、その支払を受ける利子（政令で定めるものを除く。以下この条において「特定利子」という。）については、所得税を課さない。 - 日本法令外国語訳データベースシステム

ii) Qualified split-off-type company split: Any part of the taxed amount of retained income or individually taxed amount of retained income of the split corporation involved in the qualified split-off-type company split for each business year within ten years before the company split (meaning each business year or each consolidated business year that commenced within ten years before the date of the qualified split-off-type company split; the same shall apply in the next paragraph), 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 subsidiary company, etc. transferred to and therefore held by the said domestic corporation through direct and/or indirect ownership as a result of the said qualified split-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1 例文帳に追加

二　適格分割型分割　当該適格分割型分割に係る分割法人の分割前十年内事業年度（適格分割型分割の日前十年以内に開始した各事業年度又は各連結事業年度をいう。次項において同じ。）の課税済留保金額又は個別課税済留保金額のうち、当該適格分割型分割により当該内国法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権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 - 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 share exchange (limited to a share exchange that does not fall under the category of qualified share exchange) 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 foreign corporation which has a relationship with the wholly owning parent corporation in a share exchange specified by a Cabinet Order as a relationship whereby the foreign corporation holds the whole of the issued shares, etc. of the said wholly owning parent corporation in a share exchange, if the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden, the provision of Article 61-2(9) of the Corporation Tax Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provision of Article 142 of the said Act) shall not apply. 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株式交換（適格株式交換に該当しないものに限る。）により株式交換完全親法人との間に当該株式交換完全親法人の発行済株式等の全部を保有する関係として政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人の株式に該当するときは、法人税法第六十一条の二第九項（同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

Article 68-93-9 Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 68-93-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of individually creditable foreign corporation tax that shall be deemed to be paid by a consolidated corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 68-93-7(1), which pertains to the individually taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of consolidated income for each consolidated 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

第六十八条の九十三の九　特殊関係株主等と特殊関係内国法人との間に第六十八条の九十三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、第六十八条の九十三の七第一項の規定により特殊関係株主等である連結法人が納付したとみなされる個別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連結事業年度の連結所得の金額の計算上損金の額に算入された個別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

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

４　当該内国法人に係る国外支配株主等が二以上ある場合における法第六十六条の五第一項の規定の適用については、国外支配株主等及び資金供与者等に対する負債に係る平均負債残高、国外支配株主等の資本持分又は国外支配株主等及び資金供与者等に支払う負債の利子等の額は、それぞれ国外支配株主等及び資金供与者等に対する負債に係る平均負債残高、国外支配株主等の資本持分又は国外支配株主等及び資金供与者等に支払う負債の利子等の額を合計した金額によるものとする。 - 日本法令外国語訳データベースシステム

(22) The amount calculated as specified by a Cabinet Order as the amount of net assets prescribed in Article 66-5(4)(vii) of the Act shall be the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) (where the said remaining amount does not reach the amount of stated capital, etc. prescribed in Article 2(xvi) of the Corporation Tax Act on the final day of the relevant business year of the said domestic corporation (where the said amount of stated capital, etc. does not reach the amount of stated capital or capital contributions, the said amount of stated capital or capital contributions; hereinafter referred to as the "amount of stated capital, etc." in this paragraph and paragraph (24)), such calculated amount shall be the said amount of stated capital, etc.): 例文帳に追加

２２　法第六十六条の五第四項第七号に規定する純資産の額として政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した残額（当該残額が当該内国法人の当該事業年度終了の日における法人税法第二条第十六号に規定する資本金等の額（当該資本金等の額が資本金の額又は出資金の額に満たない場合には、当該資本金の額又は出資金の額。以下この項及び第二十四項において「資本金等の額」という。）に満たない場合には、当該資本金等の額）とする。 - 日本法令外国語訳データベースシステム

(ii) The sum of the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year (meaning the business year including the base day for paying a dividend of surplus, etc.; hereinafter the same shall apply in this item) (such amount of dividend of surplus, etc. shall be limited to that for which the payment obligation was fixed by the final day of the business year of a domestic corporation related to the said specified foreign subsidiary company, etc., which includes the day on which two months have elapsed after the day following the final day of the relevant business year; hereinafter the same shall apply in this item) (where the whole or a part of the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year has been paid to any person listed as follows, the said sum shall be deemed to be zero): 例文帳に追加

二　当該各事業年度を基準事業年度（剰余金の配当等の支払に係る基準日の属する事業年度をいう。以下この号において同じ。）とする剰余金の配当等の額（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特定外国子会社等に係る内国法人の事業年度終了の日までに支払義務が確定したものに限る。以下この号において同じ。）の合計額（当該各事業年度を基準事業年度とする剰余金の配当等の額の全部又は一部が次に掲げる者に支払われた場合には、当該合計額は零とする。） - 日本法令外国語訳データベースシステム

(ii) The foreign corporation tax that was imposed on the domestic corporation on its income for the relevant taxable business year of the said specified foreign subsidiary company, etc. after the final day of the business year for which the provisions of Article 66-6(1) of the Act are applied regarding the amount equivalent to the taxable retained income for the relevant taxable business year (where the provisions of Article 66-7(2) of the Act are applied, after the final day of the consolidated business year for which the provisions of Article 68-90(1) of the Act were applied regarding the amount equivalent to the individually taxable retained income for the relevant taxable business year): The said business year involving the day on which the tax was imposed. 例文帳に追加

二　その内国法人が当該特定外国子会社等の当該課税対象年度の課税対象留保金額に相当する金額につき法第六十六条の六第一項の規定の適用を受ける事業年度（法第六十六条の七第二項の規定の適用がある場合には、その内国法人が当該特定外国子会社等の当該課税対象年度の個別課税対象留保金額に相当する金額につき法第六十八条の九十第一項の規定の適用を受けた連結事業年度）終了の日後に当該課税対象年度の所得に対して課された外国法人税　その課された日の属する事業年度 - 日本法令外国語訳データベースシステム

(2) The provisions of Article 39-17(2) and (3) shall apply mutatis mutandis to the case specified by a Cabinet Order prescribed in Article 66-9-6(4)(i) of the Act. In this case, the term "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 items" in Article 39-17(2)(i) shall be deemed to be replaced with "a specially-related domestic corporation prescribed in Article 66-9-6(2)(ii) of the Act, specially-related shareholder, etc. prescribed in paragraph (1) of the said Article and those listed in the items of Article 39-20-11(1)." 例文帳に追加

２　第三十九条の十七第二項及び第三項の規定は、法第六十六条の九の六第四項第一号に規定する政令で定める場合について準用する。この場合において、第三十九条の十七第二項第一号中「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項各号」とあるのは、「法第六十六条の九の六第二項第二号に規定する特殊関係内国法人、同条第一項に規定する特殊関係株主等及び第三十九条の二十の十一第一項各号」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

(4) Where a corporation has, as a result of a share exchange (limited to a share exchange that does not fall under the category of a qualified share exchange) 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 foreign corporation which has a relationship specified by a Cabinet Order prescribed in Article 68-3(3) of the Act, when the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden, the provisions of Article 119(1)(viii) 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

４　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株式交換（適格株式交換に該当しないものに限る。）により法第六十八条の三第三項に規定する政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人の株式に該当するときは、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八号（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

(2) The provisions of Article 39-117(2) and (3) shall apply mutatis mutandis to the case specified by a Cabinet Order prescribed in Article 68-93-6(4)(i) of the Act. In this case, the term "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 items" in Article 39-117(2)(i) shall be deemed to be replaced with "a specially-related domestic corporation prescribed in Article 68-93-6(2)(ii) of the Act, specially-related shareholder, etc. prescribed in paragraph (1) of the said Article and those listed in the items of Article 39-120-11(1)." 例文帳に追加

２　第三十九条の百十七第二項及び第三項の規定は、法第六十八条の九十三の六第四項第一号に規定する政令で定める場合について準用する。この場合において、第三十九条の百十七第二項第一号中「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項各号」とあるのは、「法第六十八条の九十三の六第二項第二号に規定する特殊関係内国法人、同条第一項に規定する特殊関係株主等及び第三十九条の百二十の十一第一項各号」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

Business year that includes the day on which an ordinary corporation that falls within the scope of foreign corporations listed in Article 141(i) to (iii) (Tax Base of Corporation Tax in the case of Foreign Corporations) has fallen under any of the categories of foreign corporations listed in these items, the business year that includes the day on which an ordinary corporation which falls under the category of foreign corporation listed in Article 141(iv) has commenced a personal services business in Japan, or the business year that includes the day on which such ordinary corporation has earned domestic source income listed in Article 141(iv) other than the consideration listed in Article 138(ii) (Consideration for the Business of Providing Personal Services) 例文帳に追加

第百四十一条第一号から第三号まで（外国法人に係る法人税の課税標準）に掲げる外国法人に該当する普通法人のこれらの号に掲げる外国法人のいずれかに該当することとなつた日の属する事業年度又は同条第四号に掲げる外国法人に該当する普通法人の人的役務提供事業を国内において開始した日の属する事業年度若しくは当該普通法人の同号に掲げる国内源泉所得で第百三十八条第二号（人的役務の提供事業に係る対価）に掲げる対価以外のものを有することとなつた日の属する事業年度 - 日本法令外国語訳データベースシステム

(iii) In the case where the provisions of Article 7(1)(ii) of the Act and the preceding two items shall apply, if any of the various types of income categorized as foreign source income or various types of income categorized as domestic source income is paid in and outside Japan, respectively, the amount calculated by multiplying the amount of each type of income (in the case of the income prescribed in the second sentence of the preceding item, the amount calculated pursuant to the provision of the second sentence of the said item) by the ratio of the amount paid in Japan or amount paid outside Japan, respectively, to the amount of revenue pertaining to the said type of income, shall be deemed to be the amount of the said type of income paid in Japan or paid outside Japan, respectively. 例文帳に追加

三　法第七条第一項第二号及び前二号の規定を適用する場合において、国外源泉所得に係る各種所得又は国内源泉所得に係る各種所得について国内及び国外において支払われたものがあるときは、その各種所得の金額（前号後段に規定する所得については、同号後段の規定により計算した金額）に、その各種所得に係る収入金額のうちに国内で支払われた金額又は国外で支払われた金額の占める割合を乗じて計算した金額をそれぞれその各種所得の金額のうち国内の支払に係るもの又は国外の支払に係るものとみなす。 - 日本法令外国語訳データベースシステム

(xiv) Article 53 (Reserve for Loss on Goods Unsold) of the Act: The sales of inventory assets pertaining to the business prescribed in paragraph (1) of the said Article shall be limited to the sales of the inventory assets pertaining to the relevant business prescribed in the said paragraph which a foreign corporation conducts in Japan (excluding inventory assets pertaining to long-term installment sales, etc. prescribed in Article 63(6) (Long-term Installment Sales, etc.) of the Act, for which the provisions of the main clause of paragraph (1) or the main clause of paragraph (2) of the said Article have been applied regarding the amount of profits and expenses thereof) and each business year prescribed in Article 53(1) of the Act shall not include the foreign corporation's business year abolishing domestic business; 例文帳に追加

十四　法第五十三条（返品調整引当金）　同条第一項に規定する事業に係る棚卸資産の販売は、外国法人が国内において行う同項に規定する対象事業に係る棚卸資産（法第六十三条第六項（長期割賦販売等）に規定する長期割賦販売等に係る棚卸資産で、その収益の額及び費用の額につき同条第一項本文又は第二項本文の規定の適用を受けたものを除く。）の販売に限るものとし、法第五十三条第一項に規定する各事業年度には、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