「DOMESTIC」に関連した英語例文の一覧と使い方(128ページ目) - Weblio英語例文検索

At the same time, overseas markets are generally expected to continue to grow more rapidly than domestic markets due, among other things, to differences in demographic trends between Japan and the rest of the world, and so it is important to economic growth that, on the demand front, Japanese SMEs and small and medium manufacturers in particular develop business strategies with a view to expansion overseas in various ways, innovate in business to develop new markets, raise value added by development new technologies and enhancing brand value, and enter markets in Japan as well that are expected to grow in the light of trends such as population aging (see Part II, Chapter 1).例文帳に追加

他方、需要面で経済成長を実現していく上では、日本とそれ以外の世界の人口動態の違い等から、全般的には国内市場より海外市場の伸びが高い状況が続くものと予想され、日本の中小企業においても、製造業を中心として多様な形での海外展開を視野に入れて経営戦略を構築し、販路開拓等の経営革新に取り組んでいくことや、新規性のある技術開発やブランド価値の増進による高付加価値化を図ること、高齢化等を反映して国内においても成長が見込まれる市場に取り組んでいくこと等が重要となる（第2部第1章参照）。 - 経済産業省

Improvements were seen in July 1999 with a new agreement obligating institutions that were formerly exempt from the agreement — local government institutions, education committees and other organizations using public funds to procure academic research, insurance or services — to adhere to non-discriminatory, transparent and fair procedures in their procurement processes. However, Canada still maintains some exceptions. For example, institutions can give preferential treatment to domestic suppliers if the price difference is less than 10 percent, and can limit bidding to Canadian suppliers if Canadian markets are found to be sufficiently competitive and Canadian products are found to be sufficiently high in quality.例文帳に追加

1999年７月に、新たな協定が調印され、これまで例外扱いを受けてきた地方公共団体、教育委員会その他の公共の資金による学術、保険、サービスの組織による調達の一部についても、原則的に、調達過程において無差別、透明性、公正な調達手続き等が義務付けられることとなったが、依然として価格の差が10％以内の場合は国内供給者を優遇できるとしている点や、カナダ国内に十分な競争があるとみなされる場合又はその品質によりカナダ製品が認められると判断される場合は入札の対象をカナダ供給者に限定できる点で例外が認められている。 - 経済産業省

Adoption of a multi-layered approach using FTAs and EPAs in particular allows (1)improved access to important markets, expanded trade and investment opportunities, and enjoyment of the benefits of economies of scale, (2) an improved competition environment due to expanded trade and the inflow of direct investment, consequently promoting domestic economic structural reform; and (3) expeditious creation of trade rules with countries sharing the same basic philosophy. This approach will enable Japan to build systems in areas where the WTO has yet to form rules, and will also boost Japan’s international weight in multilateral negotiations as a result of making “allies” of the countries party to such agreements.例文帳に追加

中でもＦＴＡやＥＰＡを活用した多層的なアプローチの採用は、①我が国にとって重要な市場へのアクセスが改善され、貿易・投資の機会が拡大し、規模の経済による利益を享受することを可能にするとともに、②貿易の拡大や直接投資の流入で競争環境が高まることにより、国内経済構造の改革が促進され、③さらには基本的な考え方を共有する国との間で通商ルールの策定を迅速に行うことにより、ＷＴＯにおいてルールが形成されていない分野での制度構築を先取りするとともに、これらの国との「仲間づくり」を通して多角的交渉における我が国の国際的発言力が向上することも期待できる。 - 経済産業省

(4) Income tax to be collected and paid pursuant to the provision of the preceding paragraph shall be deemed to be withholding income tax prescribed in Article 2(1)(xlv) of the Income Tax Act, and the provisions of the said Act (excluding Part II, Part III, and Part V, Chapter I), the Act on General Rules for National Taxes, and the National Tax Collection Act shall be applied thereto; where redemption (including retirement by purchase) is made with respect to discount bonds set forth in the preceding paragraph, income tax to be collected pursuant to the provision of the preceding paragraph shall, pursuant to the provision of a Cabinet Order, be deemed to be income tax that is to be collected from the acquirer set forth in the said paragraph (in the case where the said acquirer is not the person who is to receive the redemption: the said person who is to receive the redemption) as income tax on profit from redemption when the acquirer receives the said redemption. In this case, where the said acquirer is a domestic corporation or foreign corporation, with regard to the application of the provisions of the Corporation Tax Act to the said domestic corporation or foreign corporation: in Article 68(1), Article 81-14(1) and Article 100(1) of the said Act, the phrase "or prize money" shall be deemed to be replaced with "or prize money... or profit from redemption prescribed in Article 41-12(2) of the Act on Special Measures Concerning Taxation (Separate Taxation, etc. for Profit from Redemption)," and the phrase "the said Act" shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation"; in Article 144 of the said Act, "the Income Tax Act" shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation," and the phrase "the said Act" shall be deemed to be replaced with "the Income Tax Act." 例文帳に追加

４　前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法（第二編、第三編及び第五編第一章を除く。）並びに国税通則法及び国税徴収法の規定を適用するものとし、前項の割引債につき償還（買入消却を含む。）が行われる場合には、同項の規定により徴収される所得税は、政令で定めるところにより、同項の取得者（当該取得者と当該償還を受ける者とが異なる場合には、当該償還を受ける者）が償還差益に対する所得税として当該償還を受ける時に徴収される所得税とみなす。この場合において、当該取得者が内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法の規定の適用については、同法第六十八条第一項、第八十一条の十四第一項及び第百条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第四十一条の十二第二項（償還差益に対する分離課税等）に規定する償還差益」と、「同法」とあるのは「所得税法又は租税特別措置法」と、同法第百四十四条中「所得税法の」とあるのは「所得税法又は租税特別措置法の」と、「（同法」とあるのは「（所得税法」とする。 - 日本法令外国語訳データベースシステム

Still, this will be rather troublesome if not thought out carefully. While it is already quite difficult to forecast outcomes even in the case of domestic investment, widening the scope overseas would come with concerns about exchange fluctuations and would lead to a variety of other issues. That said, I still agree in general with what Minister Haraguchi is saying. I agree because it will be great if the money of Japan Post Bank or Japan Post Insurance, which is collected within Japan, can be managed well so that it can contribute to the well-being of people all around the world, rather than to the pursuit of the well-being of us Japanese alone. I hope that Japan's postal services will grow fast to develop such capacity. 例文帳に追加

しかし、これもやり方を考えないとなかなか大変ですよね。国内投資だってなかなか見通せないところを「外国まで」ということになってくると、為替変動の問題だってありますし、いろいろな問題が出てくるのですよね。そういう中で、しかし、私は、原口（総務）大臣の言っていることは賛成ですよ。我々、日本人だけが幸せになれれば良いというのではなくて、世界中の人たちが幸せになっていくために、国内で集めたゆうちょ（銀行）のお金なり、かんぽ（生命保険）のそういうものがうまく運用されていくのであれば、これは良い話ですから。私は、そういうことをやれるような日本郵政に早く成長してもらいたいと思います。なかなか大変だろうと思います。 - 金融庁

If I may elaborate a little more, the percentage of loans that a bank is allowed to make relative to the total amount of deposits is also called LDR in Japan. Currently, domestic banks in China are actually required to maintain this ratio at or below 75 percent but foreign banks are exempted from this requirement until, I believe, next year. Currently, a total of approximately 26,000 Japanese companies are operating in China. As all of you know, those Japanese companies that entered the Chinese market each do business with Japanese banks, many of which have in turn set up branches in China but have difficulty attracting deposits in China in the same way that Chinese banks do. 例文帳に追加

これは少し説明を申し上げますと、預金額の何％を貸し出ししていいかということを日本でも預貸率と申しますけれども、今、中国の国内銀行は実は75％（以下）でございまして、外国の銀行につきましては、今はたしか来年までだと思いますが例外を設けていただいています。日本と中国とは、日本の企業が約2万6,000社ですね、中国に今進出いたしておりますが、皆様方ご存じのように、日本から進出した企業が日本との銀行との取引がそれぞれあるわけでございますし、日本の銀行も中国にいろいろな支店を開設いたしておりますが、やはり日本の銀行ですから、中国において中国の銀行と同じように、なかなか預金が集まらないのですね、ご存じのように。 - 金融庁

Article 31 (1) When a Vehicle manufacturer has entrusted a Dismantling Operator or Shredding and Sorting Operator with Recycling of the whole Dismantled Vehicles (of Recycling, the user of the entire Dismantled Vehicle is able to use the Dismantled Vehicle after Recycling by the Dismantling Operator pursuant to the standards relating to Recycling prescribed by ordinance of the competent minister under Article 60 Section 2, as raw materials (The entity that may carry out this Recycling of the Dismantled Vehicle as a business is limited to domestic persons by ordinance of the competent minister) The same shall apply hereinafter), pursuant to the provisions of ordinance of the competent minister, it may obtain the approval of the competent minister with regard to conforming to all of the following items. 例文帳に追加

第三十一条　自動車製造業者等は、解体業者又は破砕業者に委託して、解体自動車の全部再資源化（再資源化のうち、解体業者が第十六条第二項の主務省令で定める再資源化に関する基準に従って再資源化を行った後の解体自動車を解体自動車全部利用者（当該解体自動車をその原材料として利用する事業として主務省令で定めるものを国内において行う者に限る。）がその原材料として利用することができる状態にするものをいう。以下同じ。）を行おうとするときは、主務省令で定めるところにより、次の各号のいずれにも適合していることについて、主務大臣の認定を受けることができる。 - 日本法令外国語訳データベースシステム

Article 4 (1) The purpose of the New Energy and Industrial Technology Development Organization, Incorporated Administrative Agency (hereinafter referred to as "NEDO") is to enhance industrial technology and to promote the commercialization thereof by comprehensively performing functions such as promoting R&D (meaning research and development; the same shall apply hereinafter) carried out using skills from the private sector; promoting R&D done by the private sector with regard to technology for non-fossil energies, combustible natural gas, and coal; promoting the technology required for the rational use of energy and technology in mining and industry; and promoting the utilization of such technology in cooperation with the international community; to thereby contribute to ensuring a stable and efficient energy supply in accordance with the changes in the domestic and foreign economic and social environments and to the development of the economy and industry. 例文帳に追加

第四条　独立行政法人新エネルギー・産業技術総合開発機構（以下「機構」という。）は、非化石エネルギー、可燃性天然ガス及び石炭に関する技術並びにエネルギー使用合理化のための技術並びに鉱工業の技術に関し、民間の能力を活用して行う研究開発（研究及び開発をいう。以下同じ。）、民間において行われる研究開発の促進、これらの技術の利用の促進等の業務を国際的に協調しつつ総合的に行うことにより、産業技術の向上及びその企業化の促進を図り、もって内外の経済的社会的環境に応じたエネルギーの安定的かつ効率的な供給の確保並びに経済及び産業の発展に資することを目的とする。 - 日本法令外国語訳データベースシステム

(4) If the amount of obtained by deducting the total amount of nursing care payment and payment for training etc. which is calculated pursuant to the provision of the preceding paragraph from the expenses for designated welfare service for persons with disabilities, or others which persons with disabilities given grant decision received in the same month (except specified expenses) surpasses the amount prescribed in the Cabinet Order as considering influences of such amount on domestic accounts of such persons with disabilities given grant decision and other circumstances, notwithstanding the provision of this paragraph, the amount for nursing care payment or payment for training etc. in such same month shall be equivalent to an amount prescribed in the Cabinet Order within the range from over 90/100 to 100/100 of the amount of expenses calculated pursuant to the provision of this paragraph. 例文帳に追加

４　支給決定障害者等が同一の月に受けた指定障害福祉サービス等に要した費用（特定費用を除く。）の額の合計額から、前項の規定により算定された当該同一の月における介護給付費及び訓練等給付費の合計額を控除して得た額が、当該支給決定障害者等の家計に与える影響その他の事情をしん酌して政令で定める額を超えるときは、同項の規定にかかわらず、当該同一の月における介護給付費又は訓練等給付費の額は、同項の規定により算定した費用の額の百分の九十に相当する額を超え百分の百に相当する額以下の範囲内において政令で定める額とする。 - 日本法令外国語訳データベースシステム

(2) An amount for prosthetic devices expenses shall be equivalent to 90/100 of the expenses amount calculated by the standard specified by Minister of Health, Labour and Welfare as considering the expenses normally needed for purchase or repair of prosthetic devices (If the amount surpasses the amount of expenses which was actually required for purchase or repair of such prosthetic devices, the amount shall be such amount of expenses which was actually required for purchase or repair for the prosthetic devices; hereinafter referred to as "base amount"); provided, however, if, an amount equivalent to 10/100 of such base amount surpasses the amount prescribed in the Cabinet Order as considering influences of such amount on domestic accounts of such object persons with disabilities for prosthetic devices, the amount shall be the amount obtained by deducting such amount prescribed in such Cabinet Order from such base amount. 例文帳に追加

２　補装具費の額は、補装具の購入又は修理に通常要する費用の額を勘案して厚生労働大臣が定める基準により算定した費用の額（その額が現に当該補装具の購入又は修理に要した費用の額を超えるときは、当該現に補装具の購入又は修理に要した費用の額とする。以下この項において「基準額」という。）の百分の九十に相当する額とする。ただし、当該基準額の百分の十に相当する額が、当該補装具費支給対象障害者等の家計に与える影響その他の事情をしん酌して政令で定める額を超えるときは、当該基準額から当該政令で定める額を控除して得た額とする。 - 日本法令外国語訳データベースシステム

Article 35 (1) A Domestic Accredited Certification Body shall, within three months after the end of each business year, prepare a list of property, a balance sheet and profit and loss statement or a settlement of accounts and business report (in the case where these documents are prepared as electromagnetic records (meaning records produced by an electronic device, magnetic devise or any other device not recognizable to human sense, which are used for data processing by a computer; hereinafter the same shall apply in this article), or electromagnetic records are prepared instead of preparing the documents, such electromagnetic records shall be included; these documents shall hereinafter be referred to as "Financial Statements, etc." in the following paragraph and Item 2 of Article 74.) and keep them in its office for five years. 例文帳に追加

第三十五条　国内登録認証機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらのものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）で作成され、又はその作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。次項及び第七十四条第二号において「財務諸表等」という。）を作成し、五年間事務所に備え置かなければならない。 - 日本法令外国語訳データベースシステム

Article 23 (1) Owners of objects that are contaminated or are likely to be contaminated by pathogens of a domestic animal infectious disease (or, when said objects are in the course of transportation by a forwarding agent by means of railway, tramway, automobile, ship or aircraft, the owner or forwarding agent of said objects; the same shall apply hereafter in this Article) must incinerate, bury or disinfect said objects without delay, in accordance with instructions given by a prefectural animal health inspector based on standards prescribed by Ordinance of the Ministry of Agriculture, Forestry and Fisheries, provided, however, that objects that are contaminated or are likely to be contaminated by pathogens of avian salmonellosis, or other objects prescribed by Ordinance of the Ministry of Agriculture, Forestry and Fisheries, shall not be precluded from being incinerated, buried or disinfected without awaiting said instructions. 例文帳に追加

第二十三条　家畜伝染病の病原体により汚染し、又は汚染したおそれがある物品の所有者（当該物品が鉄道、軌道、自動車、船舶又は航空機により運送中のものである場合には、当該物品の所有者又は運送業者。以下この条において同じ。）は、家畜防疫員が農林水産省令で定める基準に基づいてする指示に従い、遅滞なく、当該物品を焼却し、埋却し、又は消毒しなければならない。ただし、家きんサルモネラ感染症の病原体により汚染し、又は汚染したおそれがある物品その他農林水産省令で定める物品は、指示を待たないで焼却し、埋却し、又は消毒することを妨げない。 - 日本法令外国語訳データベースシステム

(10) The amount of distribution of profit from a special purpose trust to be received by a foreign corporation (limited to the amount to be received by a foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act (in the case of the amount to be received by a foreign corporation listed in item (ii) or item (iii) of the said Article, the amount shall be limited to the amount to be attributed to the business prescribed in these provisions that is conducted by the foreign corporation)) shall be deemed to be the amount of dividend of surplus to be received from a domestic corporation prescribed in Article 138(v)(a) of the said Act, and the provisions of the said Act and any other provisions of laws and regulations concerning corporation tax (excluding the provision of Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the said Act, calculation is made in accordance with the provision of Article 23(1) of the said Act) shall be applied thereto. 例文帳に追加

１０　外国法人が受ける外国特定目的信託の利益分配の額（法人税法第百四十一条第一号から第三号までに掲げる外国法人が受けるもの（同条第二号又は第三号に掲げる外国法人が受けるものにあつては、その者のこれらの規定に規定する事業に帰せられるものに限る。）に限る。）については、同法第百三十八条第五号イに規定する内国法人から受ける剰余金の配当の額とみなして、同法その他法人税に関する法令の規定（法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項の規定を除く。）を適用する。 - 日本法令外国語訳データベースシステム

(10) The amount of distribution of profit from a special investment trust to be received by a foreign corporation (limited to the amount to be received by a foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act (in the case of the amount to be received by a foreign corporation listed in item (ii) or item (iii) of the said Article, the amount shall be limited to the amount to be attributed to the business prescribed in these provisions that is conducted by the foreign corporation)) shall be deemed to be the amount of dividend of surplus to be received from a domestic corporation prescribed in Article 138(v)(a) of the said Act, and the provisions of the said Act and any other provisions of laws and regulations concerning corporation tax (excluding the provision of Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the said Act, calculation is made in accordance with the provision of Article 23(1) of the said Act) shall be applied thereto. 例文帳に追加

１０　外国法人が受ける外国特定投資信託の収益分配の額（法人税法第百四十一条第一号から第三号までに掲げる外国法人が受けるもの（同条第二号又は第三号に掲げる外国法人が受けるものにあつては、その者のこれらの規定に規定する事業に帰せられるものに限る。）に限る。）については、同法第百三十八条第五号イに規定する内国法人から受ける剰余金の配当の額とみなして、同法その他法人税に関する法令の規定（法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項の規定を除く。）を適用する。 - 日本法令外国語訳データベースシステム

Article 37 (1) A Domestic Registered Conformity Assessment Bodies shall prepare an inventory of property, a balance sheet, and a profit and loss statement or income and expenditures account statement, as well as an operating statement (including electromagnetic records in the case where such documents are prepared in the form of electromagnetic records (records prepared by electronic means, magnetic means or any other means that cannot be recognized by human perception, which are used for information processing by computer; hereinafter the same shall apply in this Article), or in the case where electromagnetic records are prepared in place of records in paper form; hereinafter referred to as "Financial Statements, etc." in the next paragraph and Article 60, item (ii)) within three months from the end of each business year, and shall keep them in its place of business for five years. 例文帳に追加

第三十七条　国内登録検査機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらのものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）で作成され、又はその作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。次項及び第六十条第二号において「財務諸表等」という。）を作成し、五年間事業所に備え置かなければならない。 - 日本法令外国語訳データベースシステム

Article 215 Where income tax has been collected pursuant to the provision of Article 212(1) (Withholding Liability) from a nonresident or foreign corporation who conducts, in Japan, a business prescribed in Article 161(ii) (Domestic Source Income) with respect to the consideration listed in the said item, pursuant to the provision of a Cabinet Order, it shall be deemed that with respect to the pay or remuneration listed in Article 161(viii)(a) or (c) that is to be paid from the consideration, for which income tax has been collected from the nonresident or foreign corporation, to a nonresident engaged in providing personal services for the said business for the provision of personal services, income tax has been collected pursuant to the provision of Article 212(1) at the time of payment of the pay or remuneration. 例文帳に追加

第二百十五条　国内において第百六十一条第二号（国内源泉所得）に規定する事業を行う非居住者又は外国法人が同号に掲げる対価につき第二百十二条第一項（源泉徴収義務）の規定により所得税を徴収された場合には、政令で定めるところにより、当該非居住者又は外国法人が当該所得税を徴収された対価のうちから当該事業のために人的役務の提供をする非居住者に対してその人的役務の提供につき支払う第百六十一条第八号イ又はハに掲げる給与又は報酬について、その支払の際、同項の規定による所得税の徴収が行われたものとみなす。 - 日本法令外国語訳データベースシステム

(2) The profit specified by a Cabinet Order prescribed in Article 161(i)-2 of the Act shall be the revenue from a business conducted in Japan under a partnership contract prescribed in Article 161(i)-2 of the Act (hereinafter referred to as a "partnership contract" in this paragraph), after deducting therefrom expenses pertaining to the revenue (including income tax collected pursuant to the provision of Article 212(1) (Withholding Liability) of the Act with respect to the domestic source income listed in Article 161(i)-3 to (xii) of the Act), which is distributed under the said partnership contract to the partners who hold the said partnership contract (including partners who held the said partnership contracts as well as those who hold or held the contract listed in item (iii) of the preceding paragraph). 例文帳に追加

２　法第百六十一条第一号の二に規定する政令で定める利益は、国内において同号に規定する組合契約（以下この項において「組合契約」という。）に基づいて行う事業から生ずる収入から当該収入に係る費用（同条第一号の三から第十二号までに掲げる国内源泉所得につき法第二百十二条第一項（源泉徴収義務）の規定により徴収された所得税を含む。）を控除したものについて当該組合契約を締結している組合員（当該組合契約を締結していた組合員並びに前項第三号に掲げる契約を締結している者及び当該契約を締結していた者を含む。）が当該組合契約に基づいて配分を受けるものとする。 - 日本法令外国語訳データベースシステム

Article 180 (1) The interest specified by a Cabinet Order prescribed in Article 138(vi) (Domestic Source Income) of the Act shall be the interest on the following claims for which the period between the day of their occurrence and the day on which the obligation shall be performed (for claims for which such period is scheduled to be extended substantially by the renewal of the period or in any other ways (hereinafter referred to as the "renewal, etc. of the period" in this paragraph), the said extended period; hereinafter referred to as the "performance period" in this paragraph) does not exceed six months (including claims during the original performance period before the renewal, etc. of the period in the case where the performance period of the claims, whose original performance period at the time of coming into effect did not exceed six months, has come to exceed six months by the renewal, etc. of the period): 例文帳に追加

第百八十条　法第百三十八条第六号（国内源泉所得）に規定する政令で定める利子は、次に掲げる債権のうち、その発生の日からその債務を履行すべき日までの期間（期間の更新その他の方法（以下この項において「期間の更新等」という。）により当該期間が実質的に延長されることが予定されているものについては、その延長された当該期間。以下この項において「履行期間」という。）が六月をこえないもの（その成立の際の履行期間が六月をこえなかつた当該債権について期間の更新等によりその履行期間が六月をこえることとなる場合のその期間の更新等が行なわれる前の履行期間における当該債権を含む。）の利子とする。 - 日本法令外国語訳データベースシステム

(xviii) Article 62-4 (Transfer of Assets, etc. by Way of Qualified Capital Contribution in Kind Based on Book Value): The qualified capital contribution in kind prescribed in paragraph (1) the said Article (hereinafter referred to as a "qualified capital contribution in kind" in this paragraph and paragraph (8)) shall be limited to a qualified capital contribution in kind in which a foreign corporation listed in Article 141(i) of the Act (hereinafter referred to as a "capital contributing foreign corporation" in this item and the next item) transfers assets or liabilities to a domestic corporation, and where the value of the transferred assets and liabilities at the time of the said qualified capital contribution in kind exceeds the book value of the said transferred assets and liabilities immediately prior to the qualified capital contribution in kind as prescribed in Article 62-4(1) of the Act, the qualified capital contribution in kind shall be limited to that satisfying the following requirements: 例文帳に追加

十八　法第六十二条の四（適格現物出資による資産等の帳簿価額による譲渡）　同条第一項に規定する適格現物出資（以下この項及び第八項において「適格現物出資」という。）は、法第百四十一条第一号に掲げる外国法人（以下この号及び次号において「出資外国法人」という。）が内国法人に資産又は負債の移転を行う適格現物出資に限るものとし、その移転をした資産及び負債の当該適格現物出資の時の価額が当該移転をした資産及び負債の法第六十二条の四第一項に規定する直前の帳簿価額を超える場合には、次に掲げる要件を満たす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

Article 61-2 The provisions of Article 40 (Matters to Be Entered in Interim Return Forms for Retirement Pension Funds) and Article 41 (Matters to Be Entered in Final Return Forms for Retirement Pension Funds) shall apply mutatis mutandis to the case of applying the provisions of Part II, Chapter II, Section 3 (Filing of Returns and Payment of a Domestic Corporation's Corporation Tax on Retirement Pension Funds) of the Act as applied mutatis mutandis pursuant to Article 145-5 (Filing of Returns and Payment) of the Act. In this case, the term "The name of its representative" in Article 40, paragraph (1), item (ii) and Article 41, paragraph (1), item (ii) shall be deemed to be replaced with "The name of its representative and the name of the person responsible for the operation or management of its business in Japan or its assets in Japan." 例文帳に追加

第六十一条の二　第四十条（退職年金等積立金中間申告書の記載事項）及び第四十一条（退職年金等積立金確定申告書の記載事項）の規定は、法第百四十五条の五（申告及び納付）において準用する法第二編第二章第三節（内国法人の退職年金等積立金に対する法人税の申告及び納付）の規定を適用する場合について準用する。この場合において、第四十条第一項第二号及び第四十一条第一項第二号中「代表者の氏名」とあるのは、「代表者の氏名及び国内において行う事業又は国内にある資産の経営又は管理の責任者の氏名」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

Article 5 (1) With regard to the fee for filing an action set forth in Article 355, paragraph (2) of the Code of Civil Procedure (including cases where applied mutatis mutandis pursuant to Article 367, paragraph (2) of said Code), Article 19 of the Civil Conciliation Act (Act No. 222 of 1951) (including cases where applied mutatis mutandis pursuant to Article 18, paragraph (2) of the Act on Special Conciliation Proceedings for Expediting Adjustment of Specified Debts, etc. (Act No. 158 of 1999); including cases where applied mutatis mutandis pursuant to Article 19 of said Act) or Article 26, paragraph (2) of the Act on Adjudication of Domestic Relations (Act No. 152 of 1947), it shall be deemed that an amount equivalent to the amount of the fee paid in relation to the filing of the previous action or petition for conciliation has been paid. 例文帳に追加

第五条　民事訴訟法第三百五十五条第二項（第三百六十七条第二項において準用する場合を含む。）、民事調停法（昭和二十六年法律第二百二十二号）第十九条（特定債務等の調整の促進のための特定調停に関する法律（平成十一年法律第百五十八号）第十八条第二項（第十九条において準用する場合を含む。）において準用する場合を含む。）又は家事審判法（昭和二十二年法律第百五十二号）第二十六条第二項の訴えの提起の手数料については、前の訴えの提起又は調停の申立てについて納めた手数料の額に相当する額は、納めたものとみなす。 - 日本法令外国語訳データベースシステム

A resident of a Contracting State that is neither a qualified person nor entitled under paragraph 4 to the benefits granted by the provisions of Article 7; of paragraph 3 of Article 10 or paragraph 3 of Article 11; or of Article 13 with respect to an item of income, profits or gains described in those paragraphs or Articles shall, nevertheless, be granted such benefits if the competent authority of the other Contracting State 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 such benefits as one of the principal purposes. 例文帳に追加

一方の締約国の居住者は、適格者に該当せず、かつ、４の規定に基づき第七条、第十条３、第十一条３又は第十三条に定める所得、利得又は収益についてこれらの規定により認められる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、他方の締約国の権限のある当局が、当該他方の締約国の法令又は行政上の慣行に従って、当該一方の締約国の居住者の設立、取得又は維持及びその業務の遂行がこれらの規定により認められる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、これらの規定により認められる特典を受けることができる。 - 財務省

A resident of a Contracting State that is neither a qualified person nor entitled under paragraph 3 or 5 of this Article to the benefits granted by the provisions of Article 7; of paragraph 3 of Article 10 or paragraph 3 of Article 11; or of Articles 12, 13 or 21 of this Convention with respect to an item of income, profit or gain described in those paragraphs or Articles shall, nevertheless, be granted such benefits if the competent authority of the other Contracting State 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 did not have as one of the principal purposes the obtaining of such benefits. 例文帳に追加

一方の締約国の居住者は、適格者に該当せず、かつ、３及び５の規定に基づき第七条、第十条３、第十一条３、第十二条、第十三条又は前条に定める所得、利得又は収益についてこれらの規定により認められる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、他方の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れらの規定により認められる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、これらの規定により認められる特典を受けることができる。 - 財務省

Where (i) a Contracting State (including, for this purpose in the case of Japan, the Deposit Insurance Corporation of Japan) provides, pursuant to the domestic law concerning failure resolution involving imminent insolvency of financial institutions in that Contracting State, substantial financial assistance to a financial institution that is a resident of that Contracting State, and (ii) a resident of the other Contracting State acquires shares in the financial institution from the first-mentioned Contracting State, the first-mentioned Contracting State may tax gains derived by the resident of the other Contracting State from the alienation of such shares, provided that the alienation is made within five years from the first date on which such financial assistance was provided. 例文帳に追加

次の(i)及び(ii)に該当する場合において、一方の締約国の居住者が(ii)に規定する株式を譲渡（(i)の資金援助が最初に行われた日から五年以内に行われる譲渡に限る。)することによって取得する収益に対しては、他方の締約国において租税を課することができる。(i)当該他方の締約国（日本国については、預金保険機構を含む。以下この３において同じ。)が、当該他方の締約国の金融機関の差し迫った支払不能に係る破綻処理に関する法令に従って、当該他方の締約国の居住者である金融機関に対して実質的な資金援助を行うこと。(ii)当該一方の締約国の居住者が当該他方の締約国から当該金融機関の株式を取得すること。 - 財務省

1. Where a person considers that the actions of one or both of the Contracting Parties result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic laws of those Contracting Parties, present his case to the competent authority of the Contracting Party of which he is a resident or, if his case comes under paragraph 1 of Article 23, to that of the Hong Kong Special Administrative Region, where he has the right of abode or is incorporated or constituted therein, or to that of Japan, where he is a national of Japan. 例文帳に追加

１一方の又は双方の締約者の措置によりこの協定の規定に適合しない課税を受けたと認める者又は受けることになると認める者は、当該事案について、当該一方の又は双方の締約者の法令に定める救済手段とは別に、自己が居住者である締約者の権限のある当局に対して申立てをすることができ、また、当該事案が前条１の規定の適用に関するものである場合には、香港特別行政区内に居住する権利を有し若しくは香港特別行政区内に設立される者は香港特別行政区の権限のある当局に対して、又は日本国の国民は日本国の権限のある当局に対して、当該事案について申立てをすることができる。 - 財務省

The WTO Agreement on Safeguards provides that, from the perspective of further expanding trade liberalization, where circumstances which were unforeseeable at the time of trade liberalization negotiations lead to a surge in imports of specific products, members may impose import restrictions (tariff measures, import quotas) pursuant to certain conditions(serious injury to domestic industry, causal relations between imports and injury, instigation of measures on the basis of the principle of non-discrimination) as an emergency avoidance measure (Fig. 3.2.1).A total of 150 safeguard measures were imposed between the inauguration of the GATT in1948 up until the end of December 1994, immediately prior to the entry into force of the Safeguards Agreement.例文帳に追加

ＷＴＯセーフガード協定（以後セーフガード協定）は、貿易自由化の一層の拡大を図る観点から、貿易自由化交渉の時点で予見できなかった事情の発展の結果、特定の産品の輸入が急増した場合に、一種の緊急避難的措置として一定の要件（国内産業への重大な損害発生、輸入と損害の因果関係、無差別原則による発動等）の下で輸入制限（関税措置、輸入数量制限）を行うことを許容している（第３―２―１表）同措置の発動状況については、1948年にＧＡＴＴが発足してからセーフガード協定が発効する直前の1994年12月末までの間に合計150件となっており、その大半はオーストラリア、ＥＵ、米国等先進国による発動であった（第３―２―２表）。 - 経済産業省

Features of safeguard-related domestic laws and regulations in the two countries were (1) clear definition of the scope of the "adjustment" sought during safeguard imposition; (2) a single institution simultaneously addressing (a) determination of and recommendations on the pros and cons of instituting safeguard measures and the content of these and (b) considerations and recommendations on supplementary or alternative adjustment assistance to be provided to realize structural adjustment (in other words, the content of the "operation" which needs to be undertaken is considered together with the need for an "anesthetic"); and (3) the party ultimately responsible for the final decision on the pros and cons of launching safeguard measures and the content of these also has the final decision on the need for adjustment assistance measures and the content of these.例文帳に追加

米国及び韓国におけるセーフガード措置関連の国内法令の特徴は、①セーフガード措置発動の際に目指される「調整」という言葉の範囲が明確に定義されていること、②セーフガード措置発動の是非や措置内容に関する検討・勧告と、構造調整を実現するための補完的・代替的な調整支援策の内容に関する検討・勧告が、同一の主体により、同一時期に行われること（つまり実施すべき手術の内容と、麻酔投与の必要性が同時に検討されていること）、③セーフガード措置発動の是非や措置内容について最終決定を下す責任者が、調整支援策の必要性や内容についての最終決定を下している、という３点である。 - 経済産業省

The Agreement on Agriculture created substantial, binding commitments in three areas: market access (tariffication), domestic support (reduction in subsidies) and export competition. These commitments were to be implemented over a six-year period beginning in 1995. This was accomplished despite the following difficulties: (1) the U.S. use of price-support policies to boost grain production and exports to portray itself as "the world's breadbasket"; (2) the European Union's Common Agricultural Policy (CAP) that used price supports, variable import levies, and export subsidies, and consequently transformed the European Union from one of the world's largest importers of agricultural products to one of the largest exporters; and (3) increased competition for grain exports as the shortages that existed through the mid-1970s turned into surpluses because of changes in the international supply-and-demand balance.例文帳に追加

農業分野に関しては、⒜米国が農産物価格支持政策による穀物増産と輸出を拡大してきたこと、⒝ EU が共通農業政策（CAP）による農産物価格支持政策、輸入課徴金、及び輸出補助金により大口輸入国から大口輸出国に転じたこと、⒞穀物に関して、70年代前半までの不足基調から過剰基調へと国際的需給が変化し、穀物輸出競争が激化してきたこと等を背景として、ウルグアイ・ラウンドにおける交渉が難航したものの、各国が市場アクセス（関税化等）、国内助成（補助金削減等）、輸出競争の3分野における具体的かつ拘束力のある約束を作成して、1995年から2000年までの６年間の実施期間においてこれを実施することで合意された。 - 経済産業省

For the purposes of this Article, a product is to be considered as being introduced into the commerce of an importing country at less than its normal value, if the price of the product exported from one country to another (a) is less than the comparable price, in the ordinary course of trade, for the like product when destined for consumption in the exporting country, or, (b) in the absence of such domestic price, is less than either (i) the highest comparable price for the like product for export to any third country in the ordinary course of trade, or (ii) the cost of production of the product in the country of origin plus a reasonable addition for selling cost an profit. Due allowance shall be made in each case for differences in conditions and terms of sale, for differences in taxation, and for other differences affecting price comparability.例文帳に追加

この条の規定の適用上、ある国から他国へ輸出される産品の価格が次のいずれかの価格より低いときは、その産品は、正常の価額より低い価額で輸入国の商業に導入されるものとみなす。⒜ 輸出国における消費に向けられる同種の産品の通常の商取引における比較可能の価格⒝ 前記の国内価格がない場合には、(i) 第三国に輸出される同種の産品の通常の商取引における比較可能の最高価格(ii) 原産国における産品の生産費に妥当な販売経費及び利潤を加えたもの販売条件の差異、課税上の差異及び価格の比較に影響を及ぼすその他の差異に対しては、それぞれの場合について妥当な考慮を払わなければならない。 - 経済産業省

(24) With respect to the application of the provisions of Article 155-8 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 68-89(1) of the Act apply, the term "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year" in Article 155-8(1) of the said Order shall be deemed to be replaced with "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph" in paragraph (2) of the said Article shall be deemed to be replaced with "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the amount listed in item (i)" in paragraph (1) and paragraph (2) of the said Article shall be deemed to be replaced with "the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-113(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of the said Article) (in the case where the provisions of paragraph (1) of the said Article are applied by replacing the terms under the provisions of paragraph (2) of the said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in the said item which is applied by replacing the terms under the provisions of paragraph (2) of the said Article))." 例文帳に追加

２４　法第六十八条の八十九第一項の規定の適用がある場合における法人税法施行令第百五十五条の八の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十八条の八十九第一項（連結法人の国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十八条の八十九第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令第三十九条の百十三第一項第一号（連結法人の国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」とする。 - 日本法令外国語訳データベースシステム

(i) The expense of designated medical care for services and supports for persons with disabilities (excluding dietary therapy and life therapy; the same shall apply in this item) is the amount equivalent to 90/100 of the amount calculated according to the method used in health insurance for calculating the amount of expenses required for medical treatment; provided, however, that shall be an amount calculated pursuant to the provision in the Cabinet Order within the range of the amount calculated pursuant to the method used in health insurance for calculating the amount of expenses required for medical treatment for such medical care if an amount equivalent to 10/100 of the total expenses amount which persons with disabilities, or others awarded support grants required for designated medical care for services and supports for persons with disabilities in the same month surpasses the amount prescribed in the Cabinet Order as considering influences of such amount on domestic accounts of persons with disabilities, or others awarded grants, their conditions of disabilities, and other circumstances. 例文帳に追加

一　当該指定自立支援医療（食事療養及び生活療養を除く。以下この号において同じ。）につき健康保険の療養に要する費用の額の算定方法の例により算定した額の百分の九十に相当する額。ただし、当該支給認定障害者等が同一の月における指定自立支援医療に要した費用の額の合計額の百分の十に相当する額が、当該支給認定障害者等の家計に与える影響、障害の状態その他の事情をしん酌して政令で定める額を超えるときは、当該指定自立支援医療につき健康保険の療養に要する費用の額の算定方法の例により算定した額の範囲内において政令で定めるところにより算定した額 - 日本法令外国語訳データベースシステム

(4) The provisions of the preceding three paragraphs shall apply mutatis mutandis to a Conformity Inspection conducted by a Domestic Registered Gas Equipment Inspection Body. In this case, the phrase "A Gas Supplier may, where a Registered Gas Facilities Inspection Body does not inspect its Gas Facilities or the Gas Supplier has objections" in paragraph 1 shall be deemed to be replaced with "A Notifying Manufacturer/Importer may, where a Registered Gas Facilities Inspection Body does not inspect the Specified Gas Equipment that the Notifying Manufacturer/Importer manufactures or imports, or where the Notifying Manufacturer/Importer has objections," the term "inspection" in paragraph 1 shall be deemed to be replaced with "Conformity Inspection," the term "Article 36-20" in paragraph 2 shall be deemed to be replaced with "Article 39-15, paragraph 1, or Article 36-20, paragraph 2 as applied mutatis mutandis pursuant to Article 39-15, paragraph 2," the term "Article 36-25" in paragraph 2 and the preceding paragraph shall be deemed to be replaced with "Article 36-25 as applied mutatis mutandis pursuant to Article 39-15, paragraph 2," and the term "Gas Supplier" in the preceding paragraph shall be deemed to be replaced with "Notifying Manufacturer/Importer." 例文帳に追加

４　前三項の規定は、国内登録ガス用品検査機関の適合性検査に準用する。この場合において、第一項中「ガス事業者は、そのガス工作物」とあるのは「届出事業者は、その製造し、又は輸入する特定ガス用品」と、「検査」とあるのは「適合性検査」と、第二項中「第三十六条の二十の規定」とあるのは「第三十九条の十五第一項の規定又は同条第二項において準用する第三十六条の二十第二項の規定」と、同項及び前項中「第三十六条の二十五」とあるのは「第三十九条の十五第二項において準用する第三十六条の二十五」と、同項中「ガス事業者に」とあるのは「届出事業者に」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

Article 68-2-3 (1) Where a merger implemented by a domestic corporation falls under the category of specified intra-group merger (meaning a merger which falls under all of the following items; excluding a merger which satisfies the requirement that any of the major businesses conducted by the merged corporation before the merger is interrelated with any of the businesses conducted by the merging corporation before the said merger, and any other requirements specified by a Cabinet Order), with regard to the application of the provisions of the Corporation Tax Act and any other laws and regulations, the term "merger" in Article 2(xii)-8(a) to (c) of the Corporation Tax Act shall be deemed to be replaced with "merger (excluding a merger that falls under the category of specified intra-group merger prescribed in Article 68-2-3(1) of the Act on Special Measures Concerning Taxation (Special Provisions Concerning the Scope of Qualified Merger, etc.))": 例文帳に追加

第六十八条の二の三　内国法人の行う合併が特定グループ内合併（次の各号のいずれにも該当する合併をいい、被合併法人の合併前に営む主要な事業のうちのいずれかの事業と合併法人の当該合併前に営む事業のうちのいずれかの事業とが相互に関連することその他の政令で定める要件に該当するものを除く。）に該当する場合における法人税法その他の法令の規定の適用については、法人税法第二条第十二号の八イからハまでの規定中「その合併」とあるのは、「その合併（租税特別措置法第六十八条の二の三第一項（適格合併等の範囲に関する特例）に規定する特定グループ内合併に該当するものを除く。）」とする。 - 日本法令外国語訳データベースシステム

(iii) Where an event listed in Article 66-8(1)(iii) of the Act has occurred with regard to an affiliated foreign company related to a domestic corporation prescribed in the said paragraph: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc., the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, taxable retained income or individually taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event, under the provisions of the said paragraph or Article 68-92(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit. 例文帳に追加

三　法第六十六条の八第一項に規定する内国法人に係る外国関係会社につき同項第三号に掲げる事実が生じた場合　同号に定める金額（当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は課税対象留保金額若しくは個別課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十八条の九十二第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額 - 日本法令外国語訳データベースシステム

(iii) A business year within ten years prior to the company split, etc. prescribed in Article 66-8(3)(iii) of the Act (hereinafter referred to as a "business year within ten years prior to the company split, etc." in this Article) of a split corporation, etc. (meaning a split corporation, corporation making a capital contribution in kind , or corporation effecting post-formation acquisition of assets and/or liabilities ; hereinafter the same shall apply in this paragraph and paragraph (8)) pertaining to a qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. prescribed in Article 66-8(3)(iii) of the Act; hereinafter the same shall apply in this paragraph and paragraph (8)) (excluding a business year within ten years prior to the company split when falling under the case listed in the next item and a business year within ten years prior to the company split, etc. listed in item (v)): The relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

三　適格分社型分割等（法第六十六条の八第三項第三号に規定する適格分社型分割等をいう。以下この項及び第八項において同じ。）に係る分割法人等（分割法人、現物出資法人又は事後設立法人をいう。以下この項及び第八項において同じ。）の同号に規定する分割等前十年内事業年度（以下この条において「分割等前十年内事業年度」という。）（次号に掲げる場合に該当するときの分割等前十年内事業年度及び第五号に掲げる分割等前十年内事業年度を除く。）　当該分割法人等の分割等前十年内事業年度開始の日を含む当該内国法人の各事業年度 - 日本法令外国語訳データベースシステム

Article 283 (1) The interest specified by a Cabinet Order prescribed in Article 161(vi) (Domestic Source Income) of the Act shall be the interest on the following claims for which the period between the day of their occurrence and the day on which the obligation shall be performed (for claims for which such period is scheduled to be extended substantially by the renewal of the period or in other ways (hereinafter referred to as the "renewal, etc. of the period" in this paragraph), the said extended period; hereinafter referred to as the "performance period" in this paragraph) does not exceed six months (including claims during the original performance period before the renewal, etc. of the period in the case where the performance period of the claims, whose original performance period at the time of coming into effect did not exceed six months, has come to exceed six months by the renewal, etc. of the period): 例文帳に追加

第二百八十三条　法第百六十一条第六号（国内源泉所得）に規定する政令で定める利子は、次に掲げる債権のうち、その発生の日からその債務を履行すべき日までの期間（期間の更新その他の方法（以下この項において「期間の更新等」という。）により当該期間が実質的に延長されることが予定されているものについては、その延長された当該期間。以下この項において「履行期間」という。）が六月をこえないもの（その成立の際の履行期間が六月をこえなかつた当該債権について期間の更新等によりその履行期間が六月をこえることとなる場合のその期間の更新等が行なわれる前の履行期間における当該債権を含む。）の利子とする。 - 日本法令外国語訳データベースシステム

(xiii) Article 52 (Reserve for Bad Debts) of the Act: The monetary claim prescribed in paragraphs (1) and (2) of the said Article shall be limited to a monetary claim pertaining to a business which a foreign corporation conducts in Japan, and each business year prescribed in these paragraphs shall not include a business year containing a day on which a corporation falling under any of the foreign corporations listed in items (i) through (iii) of Article 141 of the Act came to fall under the category of a foreign corporation listed in item (iv) of the said Article or a corporation falling under a foreign corporation listed in the said item abolished a business prescribed in Article 138(ii) of the Act which had been conducted in Japan (hereinafter referred to as a "business year abolishing domestic business" in this paragraph); 例文帳に追加

十三　法第五十二条（貸倒引当金）　同条第一項及び第二項に規定する金銭債権は、外国法人が国内において行う事業に係る当該金銭債権に限るものとし、これらの項に規定する各事業年度には、法第百四十一条第一号から第三号までに掲げる外国法人に該当する法人が同条第四号に掲げる外国法人に該当することとなつた場合又は同号に掲げる外国法人に該当する法人が法第百三十八条第二号に規定する事業で国内において行うものを廃止した場合におけるこれらの法人のそれぞれその該当することとなつた日又はその廃止した日の属する事業年度（以下この項において「国内事業終了年度」という。）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

It is further understood that where an employee: (i) has been granted a stock option in the course of an employment; (ii) has exercised that employment in both Contracting States during the period between grant and exercise of the option; (iii) remains in that employment at the date of the exercise; and (iv) under the domestic law of the Contracting States, would be taxable in both Contracting States in respect of such benefits, then, in order to avoid double taxation, a Contracting State of which, at the time of the exercise of the option, the employee is not a resident may tax only that proportion of such benefits which relates to the period or periods between grant and exercise of the option during which the individual has exercised the employment in that Contracting State. 例文帳に追加

さらに、被用者が次の(i)から(iv)までに掲げる要件を満たす場合には、二重課税を回避するため、ストックオプションの行使の時に当該被用者が居住者とならない締約国は、当該利益のうち当該被用者が勤務を当該締約国内において行った期間中当該ストックオプションの付与から行使までの期間に関連する部分についてのみ租税を課することができることが了解される。(i)当該被用者が、その勤務に関して当該ストックオプションを付与されたこと。(ii)当該被用者が、当該ストックオプションの付与から行使までの期間中両締約国内において勤務を行ったこと。(iii)当該被用者が、当該行使の日において勤務を行っていること。(iv)当該被用者が、両締約国の法令に基づき両締約国において当該利益について租税を課されることになること。 - 財務省

(2) Pursuant to the provisions of the Act on Special Measures Concerning Taxation, the special provisions for taxation shall apply to the economic interests of an individual who is a director, executive officer or employee of a Certified Research and Development Business Operator or a Certified Supervisory Business Operator deriving from the acquisition of shares in the case where said individual has acquired shares of a foreign juridical person (limited to a foreign juridical person controlling said Certified Research and Development Business Operator or said Supervisory Business Operator as its Subsidiary or Other Similar Entity (meaning a company in which said foreign juridical person has the majority of the Voting Rights of All Shareholders or Others, or which is otherwise prescribed by an ordinance of the competent ministry as being a domestic company having a close relationship with said foreign juridical person)) by exercising share options given to him/her by said foreign juridical person. 例文帳に追加

２ 認定研究開発事業者又は認定統括事業者の取締役、執行役又は使用人である個人が、外国法人（当該認定研究開発事業者又は認定統括事業者を当該外国法人の子会社等（当該外国法人がその総株主等の議決権の過半数を保有していることその他の当該外国法人と密接な関係を有する国内の会社として主務省令で定める会社をいう。）とするものに限る。以下この項において同じ。）から与えられた新株予約権の行使により当該外国法人の株式の取得をした場合における当該株式の取得に係る経済的利益については、租税特別措置法で定めるところにより、課税の特例の適用があるものとする。 - 経済産業省

(2) Notwithstanding the provisions of the preceding paragraph, a domestic corporation listed in the items of Article 66-6(1) of the Act may deem that the amount obtained by adding the amount of income calculated, with regard to the amount of income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, pursuant to the provisions of the laws and regulations concerning corporate income taxes of the state of the head office of the said specified foreign subsidiary company, etc. (where there are two or more laws and regulations concerning the said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), (where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction between the said specified foreign subsidiary company, etc. and the said domestic corporation, the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in these provisions), and the sum of the amount listed in item (i) to item (xiii) pertaining to the said calculated amount of income and then deducting therefrom the amount listed in item (xiii) and item (xiv) pertaining to the said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, the said amount shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (xiv) to item (xvi) pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 66-6(2)(ii) of the Act: 例文帳に追加

２　法第六十六条の六第一項各号に掲げる内国法人は、前項の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、当該特定外国子会社等の本店所在地国の法人所得税に関する法令（当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額（当該特定外国子会社等と当該内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額）に当該所得の金額に係る第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る第十三号及び第十四号に掲げる金額の合計額を控除した残額（本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額）をもつて法第六十六条の六第二項第二号に規定する政令で定める基準により計算した金額とすることができる。 - 日本法令外国語訳データベースシステム

i) The amount of income or loss calculated, with regard to the income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year, in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 9 (excluding Article 23, Article 26, paragraphs (1) to (4), Article 28, Articles 38 to 41, Article 55, paragraph (3), Article 57, Article 58, Article 59, and Articles 61-11 to 61-13 of the Corporation Tax Act), and Subsection 11 of said Act, and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 57-10, Article 61-4, Articles 65-7 to 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7, paragraph (1) of the Act), Article 66-4, paragraph (3), Article 67-12 and Article 67-13 of the Act (hereinafter referred to as the "provisions of the laws and regulations of Japan" in this item) (where the provisions of Article 68-88, paragraph (1) or Article 66-4, paragraph (1) of the Act is applied to a transaction with a consolidated corporation listed in the items of Article 68-90, paragraph (1) of the Act (including other consolidated corporations which have the consolidated full controlling interest with said consolidated corporation) or a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act that is the domestic corporation of said specified foreign subsidiary, etc., the amount of income or loss calculated in accordance with the provisions of the laws and regulations of Japan by deeming that the transaction was carried out at the arm's length price prescribed in these provisions 例文帳に追加

一　当該各事業年度の決算に基づく所得の金額につき、法人税法第二編第一章第一節第二款から第九款まで（同法第二十三条、第二十六条第一項から第四項まで、第二十八条、第三十八条から第四十一条まで、第五十五条第三項、第五十七条、第五十八条、第五十九条及び第六十一条の十一から第六十一条の十三までを除く。）及び第十一款の規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第五十七条の十、第六十一条の四、第六十五条の七から第六十五条の九まで（法第六十五条の七第一項の表の第十九号に係る部分に限る。）、第六十六条の四第三項、第六十七条の十二及び第六十七条の十三の規定（以下この号において「本邦法令の規定」という。）の例に準じて計算した場合に算出される所得の金額又は欠損の金額（当該特定外国子会社等に係る法第六十八条の九十第一項各号に掲げる連結法人（当該連結法人との間に連結完全支配関係がある他の連結法人を含む。）又は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六十八条の八十八第一項又は第六十六条の四第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本邦法令の規定の例に準じて計算した場合に算出される所得の金額又は欠損の金額） - 日本法令外国語訳データベースシステム

(4) The provisions of Article 4 paragraph (2) to paragraph (7), Article 5 and the preceding Article shall apply mutatis mutandis to the approval in paragraph (1), the provisions of Article 6 to a person who has obtained the approval in paragraph (1) (or, when that person does not have an address in Japan, the Domestic Administrator pertaining to that person), and the provisions of Article 7 to Type 1 Use Regulations approved under the provisions of paragraph (1). In these cases, the term "Name and address" in Article 4 paragraph (2) item (i) shall be deemed to be replaced with "Name and address of the person who wishes to obtain the approval in Article 9 paragraph (1) and, when that person does not have an address (or, in the case of a corporation, its main office) in Japan, of a person appointed under the provisions of paragraph (2) of the same Article", and the term "Article 4 paragraph (1)" in Article 7 paragraph (1) shall be deemed to be replaced with "Article 9 paragraph (1)". 例文帳に追加

４　第四条第二項から第七項まで、第五条及び前条の規定は第一項の承認について、第六条の規定は第一項の承認を受けた者（その者が本邦内に住所を有する者以外の者である場合にあっては、その者に係る国内管理人）について、第七条の規定は第一項の規定により承認を受けた第一種使用規程について準用する。この場合において、第四条第二項第一号中「氏名及び住所」とあるのは「第九条第一項の承認を受けようとする者及びその者が本邦内に住所（法人にあっては、その主たる事務所）を有する者以外の者である場合にあっては同条第二項の規定により選任した者の氏名及び住所」と、第七条第一項中「第四条第一項」とあるのは「第九条第一項」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

Generally speaking, though, as you know, in the Ministry of Justice, the National Police Agency, as well as our Financial Services Agency, heavy-weighted share, approximately 70 percent of 22 billion yen in its budget, which makes up slightly less than 4 percent of the Cabinet Office's budget of 560 billion yen, goes to payroll. The financial world, be it international or domestic, represents an area that very much needs specialists and, in the context of the Basel Committee (on Banking Supervision), or the G8 and G20 for that matter, financial matters have now become very significant issues in the global economy since the Lehman crisis two years ago. Other ministries that also have a large payroll raised similar points in general, strongly requesting that proper care should be taken regarding each ministry's own budgetary makeup, like what I've just stated for the FSA. 例文帳に追加

ただ、一般論として言えば、ご存じのように法務省、警察庁、金融庁もそうですが、金融庁の予算は220億円、内閣府の予算が5,600億円でございまして、そのうちの4％弱でございまして、人件費が70％ぐらいでございまして、金融の世界というのは国際金融あるいは国内金融も非常に専門家を必要とする分野でございまして、金融そのものを今バーゼル（銀行監督）委員会、あるいはＧ8、G20とも、2年前のリーマンブラザーズショック以来、世界の金融というのは非常に人類の経済の大きな問題になっておりますので、そういうことをほかの省庁からも人件費を主体とした省庁も、ぜひともきちっとそういった各省の持っている特徴を入れて配慮していただきたいという意見は、一般論として人件費が大きく占めているいろいろな省庁からそういう意見が出ておりました。 - 金融庁

(4) With regard to the application of the provisions of Article 3 and Article 3-2 in the case where the provisions of paragraph (1) and the preceding paragraph shall apply, in Article 3(1), the phrase "excluding interest specified by a Cabinet Order; hereinafter referred to in this Article and the next Article as "interest, etc." " shall be deemed to be replaced with "excluding interest subject to the provision of the second sentence of Article 5-2(3); hereinafter referred to in this Article as "interest, etc.""; in Article 3(3), the phrase "interest, etc. receivable" shall be deemed to be replaced with "interest, etc. (excluding interest subject to the provision of Article 5-2(1); hereinafter the same shall apply in this paragraph) receivable"; in Article 3-2, the phrase "a domestic corporation or a foreign corporation having permanent establishments in Japan" shall be deemed to be replaced with "nonresident or foreign corporation," the phrase "interest, etc. payable" shall be deemed to be replaced with "interest payable subject to the provision of Article 5-2(1) or the second sentence of Article 5-2(3)," and the phrase "the said interest, etc." shall be deemed to be replaced with "the said interest." 例文帳に追加

４　第一項及び前項の規定の適用がある場合における第三条及び第三条の二の規定の適用については、第三条第一項中「政令で定めるものを除く。以下この条及び次条」とあるのは「第五条の二第三項後段の規定の適用があるものを除く。以下この条」と、同条第三項中「受けるべき利子等の」とあるのは「受けるべき利子等（第五条の二第一項の規定の適用を受けるものを除く。以下この項において同じ。）の」と、第三条の二中「内国法人又は国内に恒久的施設を有する外国法人」とあるのは「非居住者又は外国法人」と、「支払うべき利子等」とあるのは「支払うべき第五条の二第一項又は第三項後段の規定の適用を受ける利子」と、「当該利子等」とあるのは「当該利子」とする。 - 日本法令外国語訳データベースシステム

(7) Where a domestic corporation holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and the preceding paragraph) to Article 66-9 shall be applied thereto. 例文帳に追加

７　内国法人が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び前項を除く。）から第六十六条の九までの規定を適用する。 - 日本法令外国語訳データベースシステム