「DOMESTIC」に関連した英語例文の一覧と使い方(129ページ目) - Weblio英語例文検索

Article 145-5 The provisions of Part II, Chapter II, Section 3 (Filing of Return and Payment of Corporation Tax on Retirement Pension Funds in the case of Domestic Corporations) shall apply mutatis mutandis to the filing of a return and payment of corporation tax on retirement pension funds by a foreign corporation. In this case, the term "the preceding Article" in Article 88(ii) (Interim Return on Retirement Pension Funds) shall be deemed to be replaced with "Article 145-4 (Tax Rate for Corporation Tax on Retirement Pension Funds in the case of Foreign Corporations)," and the phrase "Article 87 (Tax Rate for Corporation Tax on Retirement Pension Funds)" in Article 89(ii) (Final Return on Retirement Pension Funds) shall be deemed to be replaced with "Article 145-11 (Tax Rate for Corporation Tax on Retirement Pension Funds in the case of Foreign Corporations)." 例文帳に追加

第百四十五条の五　前編第二章第三節（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）の規定は、外国法人の退職年金等積立金に対する法人税についての申告及び納付について準用する。この場合において、第八十八条第二号（退職年金等積立金に係る中間申告）中「前条」とあるのは「第百四十五条の四（外国法人に係る退職年金等積立金に対する法人税の税率）」と、第八十九条第二号（退職年金等積立金に係る確定申告）中「第八十七条（退職年金等積立金に対する法人税の税率）」とあるのは「第百四十五条の十一（外国法人に係る退職年金等積立金に対する法人税の税率）」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

Payments which a student who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education receives for the purpose of his maintenance,education, study or research shall not be taxed in that Contracting State, provided that: (i) such payments arise from sources outside that Contracting State; or (ii) such payments are made as grants,scholarships, allowances or awards to him by a governmental entity of that Contracting State or any other entity which is operated for a religious, charitable, educational,scientific, artistic, cultural or public purpose and all or part of whose income is exempt from tax under the domestic laws of that Contracting State. 例文帳に追加

専ら教育を受けるため一方の締約国内に滞在する学生であって、現に他方の締約国の居住者であるも の又はその滞在の直前に他方の締約国の居住者であったものがその生計、教育、勉学又は研究のために受け取る給付については、次の(i)又は(ii)に規定する要件を満たす場合には、当該一方の締約国においては、租税を課することができない。(i)当該給付が、当該一方の締約国外から支払われるものであること。 (ii)当該給付が、当該一方の締約国の政府機関又は宗教、慈善、教育、科学、芸術、文化その他公の目的のために運営され、かつ、当該一方の締約国の法令によりその所得の全部又は一部に対する租税が免除される団体からの交付金、奨学金、手当又は奨励金として支払われるものであること。 - 財務省

For the purposes of this Convention, the term“resident of a Contracting State” means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head or main office, place of management, place of incorporation or any other criterion of a similar nature, and also includes: (a) the Government of that Contracting State and any political subdivision or local authority thereof; (b) a pension fund or pension scheme established under the laws of that Contracting State; and (c) an organisation established under the laws of that Contracting State and operated exclusively for a religious, charitable, educational, scientific, artistic, cultural or public purpose(or for more than one of those purposes), only if all or part of its income or gains may be exempt from tax under the domestic laws of that Contracting State. 例文帳に追加

この条約の適用上、「一方の締約国の居住者」とは、当該一方の締約国の法令の下において、住所、居所、本店又は主たる事務所の所在地、事業の管理の場所、法人の設立場所その他これらに類する基準により当該一方の締約国において課税を受けるべきものとされる者をいい、次のものを含む。(a)当該一方の締約国の政府及び当該一方の締約国の地方政府又は地方公共団体(b)当該一方の締約国の法令に基づいて設立された年金基金又は年金計画(c)当該一方の締約国の法令に基づいて設立された団体であって、専ら宗教、慈善、教育、科学、芸術、文化その他公の目的のために運営されるもの（当該一方の締約国の法令において所得又は収益の全部又は一部に対する租税が免除されるものに限る。） - 財務省

It is further understood that where an employee:(a) has been granted a share or stock option in the course of an employment; (b) has exercised that employment in both Contracting States during the period between grant and exercise of the option; (c) remains in that employment at the date of the exercise; and (d) under the domestic law of the Contracting States, would be taxable in both Contracting States in respect of such benefits, income or gains; then, in order to avoid double taxation, the 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, income or gains 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(a)から(d)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、所得又は収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。(a)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。(b)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。(c)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。(d)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、所得又は収益について租税を課されることになること。 - 財務省

Article 4 (1) A Specified Multinational Enterprise that intends to newly engage in Research and Development Business in Japan and establish a Domestic Affiliated Company for conducting said new Research and Development Business (excluding those Specified Multinational Enterprises any of whose Subsidiary Corporations or Other Similar Entities (meaning a juridical person in which such Specified Multinational Enterprise 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 having a close relationship with said Specified Multinational Enterprise; hereinafter the same shall apply in Article 6, paragraph (1)) has already been engaged in said Research and Development Business in Japan) may prepare a plan concerning said Research and Development Business (hereinafter referred to as a "Research and Development Business Plan") and submit the same to the competent minister as prescribed by an ordinance of the competent ministry, and may receive a certification to the effect that said Research and Development Business is appropriate. 例文帳に追加

第四条 我が国において新たに研究開発事業を行うため、当該研究開発事業を行う国内関係会社を設立しようとする特定多国籍企業（その子法人等（当該特定多国籍企業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特定多国籍企業と密接な関係を有する法人として主務省令で定める法人をいう。第六条第一項において同じ。）が既に我が国において当該研究開発事業を行っている場合における当該特定多国籍企業を除く。）は、当該研究開発事業に関する計画（以下「研究開発事業計画」という。）を作成し、主務省令で定めるところにより、これを主務大臣に提出して、その研究開発事業計画が適当である旨の認定を受けることができる。 - 経済産業省

Article 68-93-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a special relationship (meaning a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares or capital contributions that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph as "issued shares, etc."), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than a tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, etc. (meaning dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act) (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the consolidated corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim prescribed in Article 66-9-6(1) vested in such shares or capital contributions (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of profit of the consolidated corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated 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

第六十八条の九十三の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に特定関係（当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式又は出資を間接に保有する関係として政令で定める関係をいう。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等（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をいう。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である連結法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式又は出資の第六十六条の九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（以下この款において「個別課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該連結法人の各連結事業年度の連結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 I mentioned several times, I was a member of the Hashimoto Cabinet when Hokkaido Takushoku Bank and Yamaichi Securities failed in 1997 as a result of a financial crisis, and when Nippon Credit Bank and Long-Term Credit Bank of Japan failed in 1998. At that time, banks engaging in overseas business were required to have a minimum capital adequacy ratio of 8%, and banks focusing on domestic business were required to have a minimum capital adequacy ratio of 4%. Generally speaking, the higher capital adequacy ratio a bank has, the more sound it is. However, if it goes too far, a credit crunch will occur. During the financial crisis, two big department stores located in front of the railway station in my hometown of Kitakyushu failed-a loan buyback provision was also a factor behind this-, and thus, I learned first-hand about the soundness of banks and the impact on the real economy. I related my experiences like this to Ms. Lagarde and Mr. Noyer. 例文帳に追加

何回も申し上げましたように、（私は、）1997年日本の金融危機で、北海道拓殖銀行、山一證券、その次の年は日債銀、（日本）長期信用銀行が破綻したときの橋本内閣の閣僚でございまして、本当に健全な強い銀行、言うなれば自己資本の高い銀行で海外業務をするときは8％、国内銀行は4％という基準が当時あったわけでございますが、自己資本比率の高い銀行ほど一般的に安全でございますけれども、そうなると貸し剥がし・貸し渋りというのが起こります。これは瑕疵担保条項のこともございましたが、金融危機のときに、私の地元の北九州市の駅前にある大きなデパートが2つほど破綻いたしまして、私は北九州市出身ですから、まさに銀行の健全性と実体経済の影響ということを、身をもって勉強したつもりでございます。そんなことも、この前ラガルドさんにも、またノワイエさんにも申し上げてきました。 - 金融庁

Even so, this is a serious case that has caused a public uproar, and it is very troubling to see investors, both domestic and foreign, question the fairness and transparency of the Japanese financial markets.　 We have been trying to develop various institutional systems, including through the revision of the FIEA, in order to ensure the fairness and transparency of the market.　 However, if there are points that should be improved in relation to this case, we will make appropriate improvements.　 As a factor behind the cover-up of losses that lasted for many years, the presence of outside collaborators has been pointed out.　 As I mentioned at the beginning, outside collaborators are not subject to the administrative monetary penalty system under the current FIEA, so we will positively consider the possibility of imposing fines on offenders with a view to possible revision of the law. 例文帳に追加

しかし、今回の大変世間を騒がせた大きな事案でございまして、内外の投資家から我が国市場の公正性、透明性に関して疑念を持たれるようなことは極めて憂慮すべきことでございまして、これまでの市場の公正性、透明性を確保すべく、金融商品取引法の改正等、各般の制度設置に努めてきたところでございますが、今回の問題の案件について改善すべき点がある場合には、適切に改善をしていくということでございまして、その辺で、長年にわたる損失隠蔽が発生した要因の一つとして外部協力者の存在が指摘されておりますが、そこで、最初に申し上げましたように、外部の協力者に関しましても今の法律の対象とされていませんので、そういったところは積極的に課徴金を課すことについて、法律の改正等も含めて視野に入れて、しっかり検討を行っていきたいというふうに思っております。 - 金融庁

(2) Unless otherwise provided by the laws of the European Communities, the provisions of this Act concerning the entitlement of the applicant (Sections 6 to 8), the effects of the patent and exceptions thereto (Sections 9 to 12), the order to use the patent, and compulsory licenses (Sections 13, 24), scope of protection (Section 14), licenses and their registration (Sections 15, 30), lapse of the patent (Section 20), nullity (Section 22), willingness to grant licenses (Section 23), domestic representatives (Section 25), the Patent Court and proceedings before the Patent Court (Sections 65 to 99), proceedings before the Federal Court of Justice (Sections 100 to 122a), reinstatement (Section 123), obligation to abide by the truth (Section 124), electronic documents (Section 125a), the official language, service of documents and legal assistance (Sections 126 to 128), infringements (Sections 139 to 141a, 142a and 142b), concentration of actions and allegation of entitlement to a patent (Sections 145 and 146) shall apply mutatis mutandis to supplementary protection. 例文帳に追加

(2) 補充的保護については，欧州共同体の法律に別段の規定がされている場合を除き，本法の規定の内，出願人の権利(第 6条から第 8条まで)，特許の効力及びその例外(第 9条から第12条まで)，特許実施命令，強制ライセンス(第 13条，第 24条)，保護範囲(第 14条)，ライセンス及びその登録(第 15条，第 30条)，特許の消滅(第 20条)，無効(第 22条)，実施許諾用意(第 23条)，国内代理人(第 25条)，連邦特許裁判所及び連邦特許裁判所における手続(第65条から第 99条まで)，連邦最高裁判所における手続(第 100条から第 122a条まで)，権利回復(第 123条)，真実陳述義務(第 124条)，電子書類(第 125a条)，公用語，書類の送達及び法的扶助(第 126条から第 128条まで)，権利侵害(第 139条から第 141a条まで，第 142a条及び第 142b条)，訴訟の併合及び特許についての権利の主張(第 145条及び第 146条)に関するものが準用される。 - 特許庁

(5) With regard to the application of the provisions of paragraph (1) and paragraph (3), the filing of an action on the merits shall be deemed to be replaced with: the filing of a petition for conciliation with a family court if the case on the merits is a case prescribed in Article 18, paragraph (1) of the Act on Adjudication of Domestic Relations (Act No. 152 of 1947); the filing of a petition for labor tribunal proceedings with a district court if the case on the merits is a case prescribed in Article 1 of the Labor Tribunal Act (Act No. 45 of 2004); the procedure to commence arbitration proceedings if an arbitration agreement is reached in the case on the merits; and the application for an award on the liability for damages (referred to as an "award on liability" in the following paragraph) prescribed in Article 42-12, paragraph (1) of the Act for the Settlement of Environmental Pollution Disputes (Act No. 108 of 1970) if the case on the merits is a case to seek damages for suffering from environmental pollution prescribed in Article 2 of said Act. 例文帳に追加

５　第一項及び第三項の規定の適用については、本案が家事審判法（昭和二十二年法律第百五十二号）第十八条第一項に規定する事件であるときは家庭裁判所に対する調停の申立てを、本案が労働審判法（平成十六年法律第四十五号）第一条に規定する事件であるときは地方裁判所に対する労働審判手続の申立てを、本案に関し仲裁合意があるときは仲裁手続の開始の手続を、本案が公害紛争処理法（昭和四十五年法律第百八号）第二条に規定する公害に係る被害についての損害賠償の請求に関する事件であるときは同法第四十二条の十二第一項に規定する損害賠償の責任に関する裁定（次項において「責任裁定」という。）の申請を本案の訴えの提起とみなす。 - 日本法令外国語訳データベースシステム

Article 44 (1) With regard to dispatch work performed by a worker prescribed in Article 9 of the Labor Standards Act (excluding a person who is engaged in an undertaking where only relatives living together are engaged or a domestic servant), who is employed by a business operator of an undertaking prescribed in said Article (hereinafter referred to simply as an "undertaking" in this Section) (hereinafter such business operator shall be referred to simply as a "business operator" in this Article) and dispatched to said undertaking for the dispatch work for another business operator, and who is not employed by the other business operator concerned (hereinafter such business operator shall be referred to as a "client business operator" in this Article) (hereinafter such worker shall be referred to as a "worker under dispatching" in this Section), the provisions of Articles 3, 5 and 69 of the same Act (including penal provisions pertaining to these provisions) shall apply to the undertaking to which the worker under dispatching concerned is dispatched (hereinafter referred to as a "client undertaking" in this Section), by deeming it to also be an undertaking employing a worker under dispatching. 例文帳に追加

第四十四条　労働基準法第九条に規定する事業（以下この節において単に「事業」という。）の事業主（以下この条において単に「事業主」という。）に雇用され、他の事業主の事業における派遣就業のために当該事業に派遣されている同条に規定する労働者（同居の親族のみを使用する事業に使用される者及び家事使用人を除く。）であつて、当該他の事業主（以下この条において「派遣先の事業主」という。）に雇用されていないもの（以下この節において「派遣中の労働者」という。）の派遣就業に関しては、当該派遣中の労働者が派遣されている事業（以下この節において「派遣先の事業」という。）もまた、派遣中の労働者を使用する事業とみなして、同法第三条、第五条及び第六十九条の規定（これらの規定に係る罰則の規定を含む。）を適用する。 - 日本法令外国語訳データベースシステム

Article 46 (1) When applying the provisions of Article 6 paragraph 1, Article 7, Article 8, Article 14 through Article 21, Article 23 through Article 26, Article 29, Article 31 paragraph 1, and Article 7 and Article 8 as applied mutatis mutandis in paragraph 2 of said Article to cases when it is deemed that items pertaining to inspection under the provisions of Article 40 paragraph 1 or paragraph 2, Article 41, Article 42 paragraph 2, Article 43 paragraph 2 or paragraph 5, or paragraphs 1 or 4 of the preceding Article are contaminated, are likely to be contaminated or are likely to become contaminated by pathogens of a domestic animal infectious disease in the course of said inspection, "prefectural governors" or "the prefectural governor" (or, in the case of Article 15, "prefectural governors or mayors of municipalities") in said provisions shall be read as "the Director General of the Animal Quarantine Service", and "prefectural animal health inspector" shall be read as "animal quarantine officer". 例文帳に追加

第四十六条　第四十条第一項若しくは第二項、第四十一条、第四十二条第二項、第四十三条第二項若しくは第五項又は前条第一項若しくは第四項の規定による検査において、その検査に係る物が家畜伝染病の病原体により汚染し、汚染しているおそれがあり、又は汚染するおそれがあると認められた場合における第六条第一項、第七条、第八条、第十四条から第二十一条まで、第二十三条から第二十六条まで、第二十九条及び第三十一条第一項並びに同条第二項において準用する第七条及び第八条の規定の適用については、これらの規定中「都道府県知事」（第十五条の場合にあつては「都道府県知事又は市町村長」）とあるのは「動物検疫所長」と、「家畜防疫員」とあるのは「家畜防疫官」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 68-3 (1) Where a corporation has, as a result of a merger (limited to a merger that does not fall under the category of qualified merger) of a domestic corporation to which the said corporation issued old shares (meaning shares (including capital contributions; hereinafter the same shall apply in this Article) that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship with the merging corporation specified by a Cabinet Order as a relationship whereby the foreign corporation holds the whole of the issued shares of or capital contributions to the said merging corporation (excluding the shares held by the merging corporation; referred to in paragraph (3) as "issued shares, etc."), if the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden (meaning a specified foreign corporation with less tax burden prescribed in paragraph (5)(i) of the preceding Article; hereinafter the same shall apply in this Article), the provision of Article 61-2(2) 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

第六十八条の三　法人が旧株（当該法人が有していた株式（出資を含む。以下この条において同じ。）をいう。）を発行した内国法人の合併（適格合併に該当しないものに限る。）により合併法人との間に当該合併法人の発行済株式又は出資（自己が有する自己の株式を除く。第三項において「発行済株式等」という。）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（前条第五項第一号に規定する特定軽課税外国法人をいう。以下この条において同じ。）の株式に該当するときは、法人税法第六十一条の二第二項（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

(2) With respect to the application of the provisions of Article 222 of the Order for Enforcement of the Income Tax Act when calculating the maximum amount of deduction prescribed in Article 95(1) of the Income Tax Act for a resident subject to the provisions of Article 40-4(1) of the Act or Article 40-5(1) or (2) of the Act, the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4(1) of the Act shall be included in the domestic source income prescribed in Article 222(3) of the said Order, and the amount of dividend income from a dividend, etc. prescribed in Article 40-5(1) to be received from a specified foreign subsidiary company, etc. or an affiliated foreign company subject to the provisions of Article 40-5(1) or (2) of the Act shall be the amount of the said dividend income calculated without applying these provisions. 例文帳に追加

２　法第四十条の四第一項又は法第四十条の五第一項若しくは第二項の規定の適用を受ける居住者の所得税法第九十五条第一項に規定する控除限度額を計算する場合における所得税法施行令第二百二十二条の規定の適用については、法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額は同令第二百二十二条第三項に規定する国内源泉所得に含まれるものとし、法第四十条の五第一項又は第二項の規定の適用を受ける特定外国子会社等又は外国関係会社から受ける同条第一項に規定する配当等の額に係る配当所得の金額はこれらの規定を適用しないで計算した当該配当所得の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

(10) Out of the amount deemed to have been reduced from the amount of creditable foreign corporation tax or individually creditable foreign corporation tax, pursuant to the provisions of paragraph (5) or paragraph (6), the amount equivalent to the amount to be appropriated, pursuant to the provisions of paragraph (7), for deduction from the amount of creditable foreign corporation tax to be paid prescribed in Article 150(1) of the Order for Enforcement of the Corporation Tax Act under the provisions of the said paragraph or for deduction from the amount exceeding the maximum amount of deduction prescribed in paragraph (3) of the said Article under the provisions of the said paragraph shall be included in deductible expenses for calculating the amount of income for a business year of a domestic corporation prescribed in paragraph (5) or paragraph (6) for making such deduction. In this case, the said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142(3) of the said Order. 例文帳に追加

１０　第五項又は第六項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされた金額のうち、第七項の規定により法人税法施行令第百五十条第一項の規定による同項に規定する納付控除対象外国法人税額からの控除又は同条第三項の規定による同項に規定する控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額は、第五項又は第六項に規定する内国法人のこれらの控除をすることとなる事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、同令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。 - 日本法令外国語訳データベースシステム

(i) Where redemption is made after the redemption date: Out of the income tax collected on said discount bonds pursuant to the provisions of Article 41-12, paragraph (3) of the Act (where the amount of said income tax is not clear, the amount obtained by deducting the issue price, etc. on the final issue date for said discount bonds from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in said paragraph) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of said paragraph; hereinafter the same shall apply in this Article), the amount corresponding to the period during which a domestic corporation or trustee prescribed in Article 41-12, paragraph (6) of the Act (hereinafter referred to as a "non-taxable corporation, etc." in this Article) held said discount bonds 例文帳に追加

一　その償還期限後において償還する場合　当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額（当該所得税の額が明らかでないときは、当該割引債の券面金額から当該割引債に係る最終発行日における発行価額等を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、同項に規定する政令で定める金額）に、当該割引債の発行の際に同項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額。以下この条において同じ。）のうち、法第四十一条の十二第六項に規定する内国法人又は受託者（以下この条において「非課税法人等」という。）が当該割引債を所有していた期間に対応する部分の金額 - 日本法令外国語訳データベースシステム

Article 334 The amount of pay or remuneration for which income tax is deemed to have been collected pursuant to the provision of Article 215 (Special Provisions for Withholding at Source of Pay, etc. for Provision of Personal Services by Nonresidents) of the Act shall, if the total amount of the consideration listed in Article 161(ii) (Domestic Source Income) of the Act that a person who conducts a business prescribed in Article 161(ii) of the Act in Japan has received with regard to the said business conducted in Japan does not reach the sum of the amounts of pay or remuneration listed in Article 161 (viii)(a) or (c) of the Act to be paid to individual nonresidents who provide personal services for the said business conducted in Japan with regard to their provision of personal services, be the amount calculated by multiplying the said total amount of consideration by the ratio of the amount of pay or remuneration to be paid to the respective nonresident to the said sum of the amounts of pay or remuneration. 例文帳に追加

第三百三十四条　法第二百十五条（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により所得税の徴収が行われたものとみなされる給与又は報酬の金額は、法第百六十一条第二号（国内源泉所得）に規定する事業を国内において行う者の当該国内において行う事業につき支払を受けた同号に掲げる対価の総額が当該国内において行う事業のために人的役務の提供をする各非居住者に対しその人的役務の提供につき支払うべき同条第八号イ又はハに掲げる給与又は報酬の金額の合計額に満たなかつた場合には、当該対価の総額に、当該合計額のうちに当該各非居住者に対し支払うべき当該給与又は報酬の金額の占める割合を乗じて計算した金額とする。 - 日本法令外国語訳データベースシステム

Article 22 (1) With regard to the application of the Act on Penal Detention Facilities and Treatment of Inmates and Detainees (Act No. 50 of 2005), Article 52, paragraph (1) of Article 53(including the cases where it is applied mutatis mutandis pursuant to paragraph (6) of Article 132 of the Act) , paragraph (2) of Article 53, paragraph (1) of Article 85, paragraphs (1), (2) and (4) of Article 98, paragraph (4) of Article 100, paragraphs (3), (5) and (7) of Article 132, paragraph (1) of Article 164 (including the cases where it is applied mutatis mutandis pursuant to paragraph (3) of Article 165 of the Act), paragraph (3) of Article 166 (including the cases where it is applied mutatis mutandis pursuant to paragraph (4) of Article 167 and paragraph (4) of Article 168 of the Act), Articles 171, 174 and 175, the handover of a domestic sentenced inmate to an official of the requesting country pursuant to the provision of paragraph (4) of Article 20 shall not be deemed to be a release. 例文帳に追加

第二十二条　第二十条第四項の規定による国内受刑者の要請国の官憲への引渡しは、刑事収容施設及び被収容者等の処遇に関する法律（平成十七年法律第五十号）第五十二条　、第五十三条第一項（同法第百三十二条第六項において準用する場合を含む。）及び第二項、第八十五条第一項、第九十八条第一項、第二項及び第四項、第百条第四項、第百三十二条第三項、第五項及び第七項、第百六十四条第一項（同法第百六十五条第三項において準用する場合も含む。）、第百六十六条第三項（同法第百六十七条第四項及び第百六十八条第四項において準用する場合を含む。）、第百七十一条、第百七十四条並びに第百七十五条の規定の適用については、釈放でないものとみなす。 - 日本法令外国語訳データベースシステム

The reason for Carrefour’s failure in Japan may be attributed to the following two factors: (i) misreading consumers’ preferences in Japan, and (ii) a business slump in the company’s home country. Regarding (i) Carrefour’s strategy was to supply inexpensive sundries, whereas Japanese consumers were expecting products with a French flavor. Thus, the product lineup did not meet consumer expectations. It is said that Carrefour has operated successfully in South America. Regarding (ii) Carrefour has lost market share in France to hard discounters such as ALDI (Germany) and Lidl (Germany) and hypermarket franchises in the same category, and shifted its strategy to selling at low prices. This strategy is considered to have led to the aggravation of its domestic business performance. As management was replaced, the new management made a decision to withdraw from Japan and Mexico, where it was performing badly. This year, Carrefour has determined that it will withdraw from South Korea. It appears that the operation of Carrefour in Asia will be focused in China.例文帳に追加

同社が我が国で失敗した原因は、①我が国での消費者嗜好の読み違い、②本国での本社業績の不振、の２点が影響したと考えられている。①については、同社は安い日用品の供給を戦略としていたのに対して、我が国の消費者はフランスらしい商品を求めており、期待した品揃えになっていなかったと指摘されている。実際、我が国では成功しなかった同社も南米では成功しているという。②については、本国の競合他社（ALDI（アルディ：ドイツ）、Lidl（リドル：ドイツ）等のハードディスカウンターや同業のハイパーマーケットチェーン）にシェアを奪われ、安売り戦略に転換したことがフランス本国での業績悪化につながったとされる。経営陣が交代したのをきっかけに、新経営陣は業績の伸びが思わしくなかった我が国、メキシコからの撤退を決定した。本年に入ってからは韓国からの撤退も決めており、アジア地域では中国に注力する模様である。 - 経済産業省

Article 40-10 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the resident who is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the 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

第四十条の十　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金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の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム

(30) With respect to the application of the provisions of Article 22 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 66-5(1) of the Act shall 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 22(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 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable 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 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable 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 66-5(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 39-13(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) (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));" the term "(hereinafter referred to as the 'sum of" in paragraph (3) of the said Article shall be deemed to be replaced with "(where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) of the Act on Special Measures Concerning Taxation, the remaining amount after deducting the said amount; hereinafter referred to as the 'sum of"; and the term "paragraph (4)(i) of the said Article" in the said paragraph shall be deemed to be replaced with "Article 23(4)(i) of the Act." 例文帳に追加

３０　法第六十六条の五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二十二条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（租税特別措置法第六十六条の五第一項（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（租税特別措置法第六十六条の五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（昭和三十二年政令第四十三号）第三十九条の十三第一項第一号（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、同条第三項中「合計額（以下」とあるのは「合計額（租税特別措置法第六十六条の五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、当該金額を控除した残額。以下」と、「同条第四項第一号」とあるのは「法第二十三条第四項第一号」とする。 - 日本法令外国語訳データベースシステム

Sec.2 Declaration of State Policy The State recognizes that an effective intellectual and industrial property system is vital to the development of domestic and creative activity, facilitates transfer of technology, attracts foreign investments, and ensures market access for our products. It shall protect and secure the exclusive rights of scientists, inventors, artists and other gifted citizens to their intellectual property and creations, particularly when beneficial to the people, for such periods as provided in this Act. The use of intellectual property bears a social function. To this end, the State shall promote the diffusion of knowledge and information for the promotion of national development and progress and the common good. It is also the policy of the State to streamline administrative procedures of registering patents, trademarks and copyright, to liberalize the registration on the transfer of technology, and to enhance the enforcement of intellectual property rights in the Philippines.例文帳に追加

第2条 国家の政策の宣言 国家は，効果的な知的上かつ産業上の財産制度がフィリピンにおける創造的な活動の発展のために重要であり，技術移転を促進し，外国からの投資を誘引し，また，フィリピンの製品に対する市場のアクセスを保証するものであることを認識する。本制度は，科学者，発明者，芸術家その他の才能に恵まれた公民の排他的権利を，それらの者の知的所有権及び創作物に対して，人民に対して有益であるときには特に，本法で定める期間について保護し，及び確保する。 知的所有権の利用は，社会の機能を支える。この目的のため，国家は，国の発展及び進展並びに公共の利益の促進のために知識及び情報の普及を促進する。 特許，商標及び著作権の登録のための行政手続を合理化し，技術移転に関する登録を緩やかにし，そしてフィリピンにおける知的所有権の行使を高めることも，国家の政策である。 - 特許庁

(5) The average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by a Cabinet Order and is to be deducted from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 66-5(2) of the Act shall be the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said domestic corporation which pertain to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 66-5(4)(viii) of the Act; the same shall apply in the next paragraph and paragraph (8)) (where the said average balance of liabilities exceeds the average balance of assets regarding assets pertaining to a specified bond transaction with a repurchase/resale agreement, etc. (the average balance of assets shall mean the amount calculated by a reasonable method as the average balance of the said assets' book value for the relevant business year; the same shall apply in the next paragraph), such calculated average balance of liabilities shall be the said average balance of assets; such average balance of assets shall be referred to as the "average balance of liabilities after adjustment" in paragraph (8)). 例文帳に追加

５　法第六十六条の五第二項に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から控除する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高は、当該内国法人に係る国外支配株主等及び資金供与者等に対する負債のうち、特定債券現先取引等（同条第四項第八号に規定する特定債券現先取引等をいう。次項及び第八項において同じ。）に係るものに係る平均負債残高（当該平均負債残高が当該特定債券現先取引等に係る資産に係る平均資産残高（当該事業年度の当該資産の帳簿価額の平均的な残高として合理的な方法により計算した金額をいう。次項において同じ。）を超える場合には、当該平均資産残高。第八項において「調整後平均負債残高」という。）とする。 - 日本法令外国語訳データベースシステム

Article 68 The detailed statement specified by Ordinance of the Ministry of Finance prescribed in Article 120, paragraph (3), item (iii) (Documents to Be Attached to Final Return Forms) of the Act applied mutatis mutandis by replacing the terms pursuant to Article 166 (Mutatis Mutandis Application to Nonresidents) of the Act shall be a detailed statement, in which, in the case where the amount of revenue and expenses, or the amount of loss related to a business conducted both in and outside Japan by a nonresident prescribed in said item is allocated as the amount to be included in the amount of gross revenue and the amount of necessary expenses, in the calculation of the amount of real estate income, business income, timber income or miscellaneous income related to income from domestic sources prescribed in Article 165 (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the Case of Comprehensive Taxation) of the Act for the year related to a return form prescribed in said paragraph, said amount of revenue and expenses, or the amount of loss, the basis of the calculation concerning the allocation, and any other matters for reference are entered. 例文帳に追加

第六十八条　法第百六十六条（非居住者に対する準用）において読み替えて準用する法第百二十条第三項第三号（確定申告書への添附書類）に規定する財務省令で定める明細書は、同号に規定する非居住者のその国内及び国外の双方にわたつて行なう事業に係る収入金額又は費用若しくは損失の額を、同項に規定する申告書に係る年分の法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）に規定する国内源泉所得に係る不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上総収入金額又は必要経費の額に算入すべき金額として配分している場合における当該収入金額又は費用若しくは損失の額及びその配分に関する計算の基礎その他参考となるべき事項を記載した明細書とする。 - 日本法令外国語訳データベースシステム

(2) Article 54 (except for items (ii) and (iii) of paragraph (1)), Article 55, paragraph (5) of Article 98 (limited to the part pertaining to item (i)), Article 99, paragraphs (4) to (7) inclusive of Article 132 and Article 176 of the Act on Penal Detention Facilities and Treatment of Inmates and Detainees shall apply mutatis mutandis to the personal effects left behind , remuneration, prohibited or suspended correspondence, or reproduction of the deleted or erased part of correspondence, in the case of a domestic sentenced inmate, who has been handed over to an official of the requesting country pursuant to paragraph (4) of Article 20, escaping or dying. In this case, the term "any of the items in paragraph (1) of Article 54" in paragraph (5), item (ii) and paragraph (7) of Article 132 of the Act shall be deemed to be replaced with "paragraph (1), item (i) of Article 54", and the term "paragraph (1) of Article 54" in paragraph (6) of Article 132 shall be deemed to be replaced with "paragraph (1) of Article 54 (except for items (ii) and (iii))". 例文帳に追加

２　刑事収容施設及び被収容者等の処遇に関する法律第五十四条（第一項第二号及び第三号を除く。）、第五十五条、第九十八条第五項（第一号に係る部分に限る。）、第九十九条、第百三十二条第四項から第七項まで及び第百七十六条の規定は、第二十条第四項の規定により要請国の官憲に引き渡した国内受刑者が逃走し、又は死亡した場合におけるその者に係る遺留物、作業報奨金又は発受を禁止し、若しくは差し止めた信書、削除した信書の部分若しくは抹消した信書の部分の複製について準用する。この場合において、同法第百三十二条第五項第二号及び第七項中「第五十四条第一項各号のいずれか」とあるのは「第五十四条第一項第一号」と、同条第六項中「第五十四条第一項」とあるのは「第五十四条第一項（第二号及び第三号を除く。）」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

SEC.93-A. Procedures on Issuance of a Special Compulsory License under the TRIPS Agreement 93-A.1. The Director General of the Intellectual Property Office, upon the written recommendation of the Secretary of the Department of Health, shall, upon filing of a petition, grant a special compulsory license for the importation of patented drugs and medicines. The special compulsory license for the importation contemplated under this provision shall be an additional special alternative procedure to ensure access to quality affordable medicines and shall be primarily for domestic consumption: Provided, that adequate remuneration shall be paid to the patent owner either by the exporting or importing country. The compulsory license shall also contain a provision directing the grantee the license to exercise reasonable measures to prevent the re-exportation of the products imported under this provision. The grant of a special compulsory license under this provision shall be an exception to Sections 100.4 and 100.6 of Republic Act No. 8293 and shall be immediately executory. No court, except the Supreme Court of the Philippines, shall issue any temporary restraining order or preliminary injunction or such other provisional remedies that will prevent the grant of the special compulsory license.例文帳に追加

93-A「TRIPS協定」に基づく特別強制ライセンスの発行手続 93-A.1 知的財産庁の長官は，衛生局長による書面による勧告に基づいて，申請の提出により，特許薬剤製品の輸入に関する特別強制ライセンスを付与する。本条にいう輸入に関する特別強制ライセンスとは，品質が優良で，かつ値段が合理的な薬品の取得を確保するための特別代替手続であり，その第一目的は国内消費を満たすことである。この場合，特許権者に対して，輸出又は輸入国は充分な報酬を支払らわなければならない。強制ライセンスには，実施権者が合理的措置を利用して本条に基づき輸入された薬剤製品の再輸出を阻止する条項を含まなければならない。 本条に基づく特別強制ライセンスの付与は，共和国法第8293号第100.4条及び第100.6条の例外として，速やかに実施しなければならない。 フィリピン最高裁判所を除き，いかなる裁判所も，仮差止命令又は仮処分又はそのほかの強制ライセンス付与を妨げる仮救済命令を発行することはできない。 - 特許庁

Article 32 (1) The Minister of Agriculture, Forestry and Fisheries, the Minister of Economy, Trade and Industry or the Minister of Health, Labour and Welfare may, when recognizing it necessary in cases listed in paragraph (1) of the preceding Article, Food and Agricultural Materials Inspection Center (Incorporated Administrative Agency), the National Center for Seeds and Seedlings (Incorporated Administrative Agency), the National Livestock Breeding Center (Incorporated Administrative Agency), the Fisheries Research Agency (Incorporated Administrative Agency), the National Institute of Technology and Evaluation (Incorporated Administrative Agency) or the Pharmaceuticals and Medical Device Agency (Incorporated Administrative Agency) (hereinafter referred to as "Centers"), in accordance with the categories of Centers listed below, to enter premises where a person who has used or is using living modified organisms, a person who has transferred or supplied living modified organisms, a Domestic Administrator, a person who has exported living modified organisms, or other relevant persons carry out such acts, or other places, and there to question relevant persons, inspect living modified organisms, Facilities, and other properties, or remove living modified organisms, at no cost, limited to the minimum amount necessary for inspection. 例文帳に追加

第三十二条　農林水産大臣、経済産業大臣又は厚生労働大臣は、前条第一項の場合において必要があると認めるときは、独立行政法人農林水産消費安全技術センター、独立行政法人種苗管理センター、独立行政法人家畜改良センター、独立行政法人水産総合研究センター、独立行政法人製品評価技術基盤機構又は独立行政法人医薬品医療機器総合機構（以下「センター等」という。）に対し、次に掲げるセンター等の区分に応じ、遺伝子組換え生物等の使用等をしている者、又はした者、遺伝子組換え生物等を譲渡し、又は提供した者、国内管理人、遺伝子組換え生物等を輸出した者その他の関係者がその行為を行う場所その他の場所に立ち入らせ、関係者に質問させ、遺伝子組換え生物等、施設等その他の物件を検査させ、又は検査に必要な最少限度の分量に限り遺伝子組換え生物等を無償で収去させることができる。 - 日本法令外国語訳データベースシステム

It is expected that the development of a new system in the bill clearing system and the domestic money transfer system will reduce the risks of financial institutions and contribute to the smooth completion of payments and settlements in the event of a failure of a financial institution. 例文帳に追加

平成１１年１２月の金融審議会答申を踏まえ、平成１２年の預金保険法改正により名寄せデータ整備の義務付け等、破綻処理の迅速化措置が講じられた。金融庁では、個別金融機関に対する検査・監督を通じてオペレーショナル・リスク、流動性リスク等の適切な管理態勢の確保を図るとともに、先般の金融機関のシステム障害発生を契機に責任体制の明確化等の措置を講じた。また、平成１４検査事務年度検査基本方針及び基本計画において、金融機関の経営におけるシステムの重要性に鑑み、システムリスク管理態勢の厳正な検証及びシステム統合リスクの拡大に対応した検査マニュアル別冊の作成等が盛り込まれた。日本銀行では、平成１４年度考査において、金融機関が多様化、複雑化する各種リスクに対応した機動的な管理体制の整備・拡充やその実効性向上に努めているかを確認することを基本的視点とし、決済・流動性リスク面では日常的な流動性リスク管理の適切性や資金繰り逼迫時を想定した緊急時対応等を、また、システム関連では、特に金融機関の経営統合や業務提携の際の対応の適切性等をそれぞれ確認することとしている。 - 金融庁

(9) In the case of allowances granted under the provisions of Article 58 of the old Act pertaining to affected animals that are slaughtered under the provisions of Article 17 of the old Act before the date of enforcement, suspected affected animals that are slaughtered under the provisions of Article 17 or Article 20 paragraph 1 of the old Act before the date of enforcement, animals that die or the fetuses of animals that suffer still birth or abortion as a result of inspection, injection, dipping or medication under the provisions of Article 6 paragraph 1, Article 30 paragraph 1, Article 31 paragraph 1 or Article 46 paragraph 2 of the old Act before the date of enforcement, or objects that are incinerated or buried under the provisions of Article 23 of the old Act before the date of enforcement, sharing of expenses under the provisions of Article 59 of the old Act pertaining to the carcasses of domestic animals or objects that are incinerated or buried under the provisions of Article 21 paragraph 1 or Article 23 paragraph 1 of the old Act before the date of enforcement, or sharing of expenses listed in each item of Article 60 of the old Act considered necessary for prefectural governors or prefectural animal health inspectors to execute the old Act under the provisions of said Article before the date of enforcement, the provisions then in force shall remain applicable. 例文帳に追加

９　施行日前に旧法第十七条の規定により殺された患畜、旧法第十七条若しくは第二十条第一項の規定により殺された疑似患畜、旧法第六条第一項、第三十条第一項、第三十一条第一項若しくは第四十六条第二項の規定による検査、注射、薬浴若しくは投薬を行ったため死亡した動物若しくは死産し、若しくは流産した動物の胎児若しくは旧法第二十三条の規定により焼却し、若しくは埋却した物品に係る旧法第五十八条の規定による手当金の交付、旧法第二十一条第一項若しくは第二十三条第一項の規定により焼却し、若しくは埋却した家畜の死体若しくは物品に係る旧法第五十九条の規定による費用の負担又は旧法第六十条の規定による都道府県知事若しくは家畜防疫員が旧法を執行するために必要とした同条各号に掲げる費用の負担については、なお従前の例による。 - 日本法令外国語訳データベースシステム

(2) The provisions of Article 36-20, paragraph 2 and Articles 36-21 to 36-27 shall apply mutatis mutandis to a Domestic Registered Gas Equipment Inspection Body. In this case, the phrase "method specified by an Ordinance of the Ministry of Economy, Trade and Industry" in Article 36-20, paragraph 2 shall be deemed to be replaced with "a method that conforms to the technical standards established by an Ordinance of the Ministry of Economy, Trade and Industry under Article 39-10, paragraph 1," the term "Inspection" in Article 36-20, paragraph 2, Articles 36-21 to 36-23, and Articles 36-25 to 36-27 shall be deemed to be replaced with "Conformity Inspection," the term "Gas Supplier" in Article 36-23-2, paragraph 2 shall be deemed to be replaced with "Manufacturer/Importer Subject to Inspection," the phrase "the items of paragraph 1 of Article 36-18" in Article 36-24 shall be deemed to be replaced with "the items of paragraph 1 of Article 39-14-3," and the phrase "Article 36-2-2, paragraph 1" in Article 36-26, item 5 shall be deemed to be replaced with "Article 39-11, paragraph 1." 例文帳に追加

２　第三十六条の二十第二項、第三十六条の二十一から第三十六条の二十七までの規定は、国内登録ガス用品検査機関に準用する。この場合において、第三十六条の二十第二項中「経済産業省令で定める方法」とあるのは「第三十九条の十第一項の経済産業省令で定める技術上の基準に適合する方法」と、第三十六条の二十第二項、第三十六条の二十一から第三十六条の二十三まで及び第三十六条の二十五から第三十六条の二十七までの規定中「検査」とあるのは「適合性検査」と、第三十六条の二十三の二第二項中「ガス事業者」とあるのは「受検事業者」と、第三十六条の二十四中「第三十六条の十八第一項各号」とあるのは「第三十九条の十四の三第一項各号」と、第三十六条の二十六第五号中「第三十六条の二の二第一項」とあるのは「第三十九条の十一第一項」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

(3) With regard to the application of the provision of paragraph (1) in the case where a specified foreign subsidiary company, etc. related to a domestic corporation listed in each item of paragraph (1) (excluding a company engaged in, as its principal business, the holding of shares (including capital contributions) or bonds, the provision of industrial property rights or any other rights concerning technology, production methods involving special technology or any other equivalent rights or methods (including the right to use these rights) or copyrights (including rights of publication, neighboring rights and any other equivalent rights) or the lending of vessels or aircrafts) has an office, store, factory or any other fixed facility that is considered to be necessary for conducting its principal business in the state or territory where its head office or principal office is located, and takes charge of managing, controlling and operating the business by itself (referred to as the "case where a specified foreign subsidiary company, etc. has a fixed facility" in the next paragraph), the phrase "amount that is adjusted" in the said paragraph shall be deemed to be replaced with "amount that is adjusted,..., after deducting therefrom the amount equivalent to ten percent of the amount of expense specified by a Cabinet Order as a personnel expense for people engaged in the business at the said specified foreign subsidiary, etc." 例文帳に追加

３　第一項各号に掲げる内国法人に係る特定外国子会社等（株式（出資を含む。）若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）若しくは著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の提供又は船舶若しくは航空機の貸付けを主たる事業とするものを除く。）がその本店又は主たる事務所の所在する国又は地域においてその主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有し、かつ、その事業の管理、支配及び運営を自ら行つているものである場合（次項において「固定施設を有するものである場合」という。）における第一項の規定の適用については、同項中「調整を加えた金額」とあるのは、「調整を加えた金額から当該特定外国子会社等の事業に従事する者の人件費として政令で定める費用の額の百分の十に相当する金額を控除した金額」とする。 - 日本法令外国語訳データベースシステム

iii) Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as "qualified spin-off-type company split, etc."): Any part of the taxed amount of retained income or individually taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc., or each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc.; 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 spin-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

三　適格分社型分割、適格現物出資又は適格事後設立（以下この号において「適格分社型分割等」という。）　当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度（適格分社型分割等の日を含む事業年度開始の日前十年以内に開始した各事業年度若しくは各連結事業年度又は適格分社型分割等の日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度若しくは各事業年度をいう。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、当該適格分社型分割等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) With regard to the application of the provision of paragraph (1) in the case where a specified foreign corporation related to a domestic corporation that is a specially-related shareholder, etc. (excluding a corporation engaged in, as its principal business, the holding of shares (including capital contributions) or bonds, the provision of industrial property rights or any other rights concerning technology, production methods involving special technology or any other equivalent rights or methods (including the right to use these rights) or copyrights (including rights of publication, neighboring rights and any other equivalent rights) or the lending of vessels or aircrafts) has an office, store, factory or any other fixed facility that is considered to be necessary for conducting its principal business in the state or territory where its head office or principal office is located, and takes charge of managing, controlling and operating the business by itself (referred to as the "case where a specified foreign corporation has a fixed facility" in the next paragraph), the phrase "amount that is adjusted" in the said paragraph shall be deemed to be replaced with "amount that is adjusted,..., after deducting therefrom the amount equivalent to ten percent of the amount of expense specified by a Cabinet Order as a personnel expense for people engaged in the business at the said specified foreign corporation." 例文帳に追加

３　特殊関係株主等である内国法人に係る特定外国法人（株式（出資を含む。）若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）若しくは著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の提供又は船舶若しくは航空機の貸付けを主たる事業とするものを除く。）がその本店又は主たる事務所の所在する国又は地域においてその主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有し、かつ、その事業の管理、支配及び運営を自ら行つているものである場合（次項において「固定施設を有するものである場合」という。）における第一項の規定の適用については、同項中「調整を加えた金額」とあるのは、「調整を加えた金額から当該特定外国法人の事業に従事する者の人件費として政令で定める費用の額の百分の十に相当する金額を控除した金額」とする。 - 日本法令外国語訳データベースシステム

Article 68-3-2 (1) Any amount specified by a Cabinet Order as the amount of distribution of profit from a special purpose trust listed in Article 2(xxix)-2(e) of the Corporation Tax Act (hereinafter referred to in this Article as a "special purpose trust") (such amount of distribution of profit hereinafter referred to in this Article as "amount of distribution of profit"), which pertains to the business year of the trust corporation (meaning a trust corporation prescribed in Article 4-7 of the said Act (limited to a trust corporation that shall be deemed to be a domestic corporation pursuant to the provision of Article 4-7(i) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act); the same shall apply in the next paragraph to paragraph (4)) for the said special purpose trust, shall be included in the amount of deductible expense in the calculation of the amount of [the trust corporation's] income for the business year, if the said special purpose trust satisfies the requirements listed in item (i) and the said business year satisfies the requirements listed in item (ii); provided, however, that where the amount of distribution of profit exceeds the amount specified by a Cabinet Order as the amount of [the trust corporation's] income for the said business year, the amount to be included in the amount of deductible expense shall be limited to such amount specified by a Cabinet Order: 例文帳に追加

第六十八条の三の二　法人税法第二条第二十九号の二ホに掲げる特定目的信託（以下この条において「特定目的信託」という。）のうち第一号に掲げる要件を満たすものの利益の分配の額として政令で定める金額（以下この条において「利益の分配の額」という。）で当該特定目的信託に係る受託法人（同法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。次項から第四項までにおいて同じ。）の第二号に掲げる要件を満たす事業年度に係るものは、当該事業年度の所得の金額の計算上、損金の額に算入する。ただし、その利益の分配の額が当該事業年度の所得の金額として政令で定める金額を超える場合には、その損金の額に算入する金額は、当該政令で定める金額を限度とする。 - 日本法令外国語訳データベースシステム

(8) The provisions of paragraph (1), paragraph (2), paragraph (4) and the preceding two paragraphs shall apply mutatis mutandis where the trust corporation prescribed in Article 4-7 of the Corporation Tax Act for a special purpose trust (limited to a trust corporation that shall be deemed to be a foreign corporation pursuant to the provision of Article 4-7(ii) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act, which falls under any of the categories of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act), pursuant to the provision of Article 142 of the said Act, calculates the amount of income categorized as domestic source income prescribed in Article 141 of the said Act in accordance with the provisions of the said Act. In this case, the phrase "Any amount ...from a special purpose trust..., which pertains to the business year" in paragraph (1) shall be deemed to be replaced with "Any amount ...from a special purpose trust..., which pertains to a business conducted in Japan and also pertains to the business year", and the phrase "Article 23(1) of the Corporation Tax Act" shall be deemed to be replaced with "Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the Corporation Tax Act, calculation is made in accordance with the provision of Article 23(1) of the said Act". 例文帳に追加

８　第一項、第二項、第四項及び前二項の規定は、特定目的信託に係る法人税法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第二号の規定により外国法人としてこの法律の規定を適用するもので、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に該当するものに限る。）が、同法第百四十二条の規定により同法第百四十一条に規定する国内源泉所得に係る所得につき同法の規定に準じて計算する場合について準用する。この場合において、第一項中「で当該特定目的信託」とあるのは「のうち国内において行う事業に係るもので当該特定目的信託」と、第二項中「法人税法第二十三条第一項」とあるのは「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」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

(8) The provisions of paragraph (1), paragraph (2), paragraph (4) and the preceding two paragraphs shall apply mutatis mutandis where the trust corporation prescribed in Article 4-7 of the Corporation Tax Act for a special investment trust (limited to a trust corporation that shall be deemed to be a foreign corporation pursuant to the provision of Article 4-7(ii) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act, which falls under any of the categories of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act), pursuant to the provision of Article 142 of the said Act, calculates the amount of income categorized as domestic source income prescribed in Article 141 of the said Act in accordance with the provisions of the said Act. In this case, the phrase "Any amount ...from a special investment trust..., which pertains to the business year" in paragraph (1) shall be deemed to be replaced with "Any amount ...from a special investment trust..., which pertains to a business conducted in Japan and also pertains to the business year", and the phrase "Article 23(1) of the Corporation Tax Act" shall be deemed to be replaced with "Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the Corporation Tax Act, calculation is made in accordance with the provision of Article 23(1) of the said Act". 例文帳に追加

８　第一項、第二項、第四項及び前二項の規定は、特定投資信託に係る法人税法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第二号の規定により外国法人としてこの法律の規定を適用するもので、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に該当するものに限る。）が、同法第百四十二条の規定により同法第百四十一条に規定する国内源泉所得に係る所得につき同法の規定に準じて計算する場合について準用する。この場合において、第一項中「で当該特定投資信託」とあるのは「のうち国内において行う事業に係るもので当該特定投資信託」と、第二項中「法人税法第二十三条第一項」とあるのは「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」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(i) Where the amount of a dividend, etc. that the said specified foreign subsidiary company, etc. receives from any other specified foreign subsidiary company, etc. related to the said domestic corporation (including a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter referred to as the "other specified foreign subsidiary company, etc." in this paragraph) in the relevant business year does not exceed the amount of a dividend payable corresponding to the capital contributions of the said specified foreign subsidiary company, etc. out of the total amount of a dividend payable by the said other specified foreign subsidiary company, etc. in the business year including the base date for paying the said dividend, etc. (hereinafter referred to as the "base business year" in this paragraph) and the said base business year is the business year during which the taxable retained income prescribed in Article 66-6(1) of the Act (hereinafter referred to as the "taxable retained income" in this Section) or individually taxable retained income prescribed in Article 68-90(1) of the Act (hereinafter referred to as the "individually taxable retained income" in this Section) arises: The amount of the said dividend, etc. 例文帳に追加

一　当該特定外国子会社等が当該各事業年度において当該内国法人に係る他の特定外国子会社等（法第六十八条の九十第一項に規定する特定外国子会社等を含む。以下この項において「他の特定外国子会社等」という。）から受ける配当等の額が当該他の特定外国子会社等の当該配当等の額の支払に係る基準日の属する事業年度（以下この項において「基準事業年度」という。）の配当可能金額のうち当該特定外国子会社等の出資対応配当可能金額を超えない場合であつて、当該基準事業年度が法第六十六条の六第一項に規定する課税対象留保金額（以下この節において「課税対象留保金額」という。）又は法第六十八条の九十第一項に規定する個別課税対象留保金額（以下この節において「個別課税対象留保金額」という。）の生ずる事業年度である場合　当該配当等の額 - 日本法令外国語訳データベースシステム

Article 39-18 (1) The amount calculated as specified by a Cabinet Order prescribed in Article 66-7(1) of the Act shall be the amount obtained by multiplying the amount of foreign corporation tax to be imposed on a specified foreign subsidiary company, etc. prescribed in the said paragraph (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article) on its income for a business year containing eligible retained income (hereinafter referred to as a "taxable business year" through to paragraph (4)) by the ratio of the taxable retained income pertaining to a domestic corporation prescribed in Article 66-7(1) of the Act out of the sum of the eligible retained income for the relevant taxable business year (where there is any amount of deductible dividend, etc. prescribed in Article 39-15(3), the amount obtained by adding the said amount) and the amount of a dividend of surplus, etc. to be deducted for calculating the amount of the said eligible retained income (where the said amount exceeds the said taxable retained income, the amount equivalent to the said taxable retained income). 例文帳に追加

第三十九条の十八　法第六十六条の七第一項に規定する政令で定めるところにより計算した金額は、同項に規定する特定外国子会社等（以下この条において「特定外国子会社等」という。）につきその適用対象留保金額を有する事業年度（以下第四項までにおいて「課税対象年度」という。）の所得に対して課される外国法人税の額に、当該課税対象年度に係る適用対象留保金額（第三十九条の十五第三項に規定する控除対象配当等の額がある場合には、当該金額を加算した金額）と当該適用対象留保金額の計算上控除される剰余金の配当等の額との合計額のうちに法第六十六条の七第一項に規定する内国法人に係る課税対象留保金額の占める割合を乗じて計算した金額（当該金額が当該課税対象留保金額を超える場合には、当該課税対象留保金額に相当する金額）とする。 - 日本法令外国語訳データベースシステム

Third, we will follow the lessons learned in the current global financial crisis. The first lesson is that we should quickly and accurately identify risks involved in the entire financial system. At the same time, we intend to strengthen cooperation with the Bank of Japan and overseas authorities. As for the second lesson, in addition to having experiences of dealing with a crisis, we are ahead of the United States and European countries in the development of institutional frameworks, including various safety net schemes and a supervisory framework that places various financial services under central supervision as a way to deal with systemic risks. We have also managed such frameworks appropriately. Meanwhile, the current global financial crisis has spread across various business sectors and is complicated in nature. Therefore, the second lesson is that we should conduct a forward-looking study in light of international developments. The third lesson is that we should actively participate in international debate and make efforts to establish a regulatory framework with balanced emphasis on domestic and foreign considerations. 例文帳に追加

三つ目の捉え方のうちの3点目でありますが、今回の世界的な金融危機の教訓を踏まえまして、一つは、金融システム全体のリスクを迅速・的確に把握していきたいと考えております。かつ、日本銀行との連携・海外当局との連携に一層努めてまいりたいと考えております。この世界的な金融危機の教訓の二つ目でございますが、システミックなリスクへの対応につきまして、我が国は過去の経験のほか、ひとつには、制度面では、各般のセーフティネットが整備され、また、もうひとつには、システミックなリスクへの対応につきましては、体制面でも、金融サービスを一元的に監督する体制が整備されるなど、欧米に比べても進んでいるところがございます。運用面でも適切に対応してきたところであります。一方、今次の世界的な金融危機は業態を超えた横断的なものであり、かつ、複雑なものがございます。この観点から、国際的な動向も踏まえながら、先取り的な勉強もしてみたいと考えております。世界的な金融危機の教訓の中の3つ目でございますが、当然のことながら、国際的な議論への積極的参加と、国内外におけるバランスのとれた規制の構築に努めてまいりたいと考えております。 - 金融庁

Detention of goods bearing infringing sign If the chief executive considers that any imported goods that are in the control of the Customs may be goods to which a notice accepted under section 139 relates, those goods must be detained in the custody of the chief executive or any customs officer until the chief executive is served with an order made in proceedings under section 152 that the notice be discharged; or the chief executive is served with an order made in proceedings under section 152 that the goods be released; or any proceedings under section 153 in respect of those goods (including any appeal) are determined by a decision that the goods are not goods on or in physical relation to which an infringing sign is used that have been imported other than for private and domestic use; or any proceedings under section 153 in respect of those goods, including any appeal, are abandoned; or 10 working days have elapsed since notice was served under section 147 and the chief executive has not been served with notice of proceedings brought under section 153 by a person other than the importer or consignee.例文帳に追加

税関長が，税関の管理下にある輸入商品が第139条に基づいて受理された通知に関係する商品である可能性があると判断した場合は，それらの商品は，次に掲げる時まで，税関長又は税関職員の保管の下に留置されなければならない。税関長が，第152条に基づく手続において出された命令であって，通知は取り消されるべきであるとするものの送達を受ける時，又は税関長が，第152条に基づく手続において出された命令であって，商品の留置は解除されるべきであるとするものの送達を受ける時，又はそれらの商品に関する第153条に基づく法的手続(上訴を含む)が，個人としての及び家庭での使用以外の目的で輸入された商品が，侵害標識が商品上に又は商品との物質的関係において使用されている商品ではない旨の判決によって決定される時，又はそれらの商品に関する第153条に基づく法的手続が，上訴を含め，放棄される時，又は第147条に基づく通知が送達されてから10就業日が経過し，かつ，税関長が，輸入者又は荷受人以外によって第153条に基づいて提起された手続についての通知の送達を受けていない時 - 特許庁

Article 68-3-3 (1) Any amount specified by a Cabinet Order as the amount of distribution of profit from a special investment trust (meaning an investment trust listed in Article 2(3) of the Act on Investment Trust and Investment Corporation (referred to in item (i) as the "Investment Trust Act", which falls under the category of trust subject to corporation taxation; hereinafter the same shall apply in this Article) (such amount of distribution of profit hereinafter referred to in this Article as "amount of distribution of profit"), which pertains to the business year of the trust corporation (meaning a trust corporation prescribed in Article 4-7 of the Corporation Tax Act (limited to a trust corporation that shall be deemed to be a domestic corporation pursuant to the provision of Article 4-7(i) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act); the same shall apply in the next paragraph to paragraph (4)) for the said special investment trust, shall be included in the amount of deductible expense in the calculation of the amount of [the trust corporation's] income for the business year, if the said special investment trust satisfies the requirements listed in item (i) and the said business year satisfies the requirements listed in item (ii); provided, however, that where the amount of distribution of profit exceeds the amount specified by a Cabinet Order as the amount of [the trust corporation's] income for the said business year, the amount to be included in the amount of deductible expense shall be limited to such amount specified by a Cabinet Order: 例文帳に追加

第六十八条の三の三　特定投資信託（投資信託及び投資法人に関する法律（第一号において「投資信託法」という。）第二条第三項に規定する投資信託のうち、法人課税信託に該当するものをいう。以下この条において同じ。）のうち第一号に掲げる要件を満たすものの収益の分配の額として政令で定める金額（以下この条において「収益の分配の額」という。）で当該特定投資信託に係る受託法人（法人税法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。次項から第四項までにおいて同じ。）の第二号に掲げる要件を満たす事業年度に係るものは、当該事業年度の所得の金額の計算上、損金の額に算入する。ただし、その収益の分配の額が当該事業年度の所得の金額として政令で定める金額を超える場合には、その損金の額に算入する金額は、当該政令で定める金額を限度とする。 - 日本法令外国語訳データベースシステム

(ii) The amount of income prescribed in the preceding item shall be the amount equivalent to the sum of the amounts of various types of income calculated in accordance with the provisions of Article 23 to Article 35 (Types of Income and Amounts of Various Types of Income) and Article 69 (Aggregation of Profits and Losses) of the Act with regard to a non-permanent resident's income categorized as foreign source income that is paid outside Japan and income categorized as domestic source income that is paid outside Japan, respectively. In this case, if these amounts of income include employment income or retirement income, the amount of revenue concerned shall be deemed to be the amount of employment income or amount of retirement income, respectively, and if they include timber income, capital gains or occasional income, the amount calculated by deducting, from the amount of revenue concerned, the amount of necessary expenses prescribed in Article 32(3) (Amount of Timber Income) of the Act, costs for acquisition of assets prescribed in Article 33(3) (Amount of Capital Gains) of the Act and costs for transfer of the acquired assets, and the amount of expenditure prescribed in Article 34(2) (Amount of Occasional Income) of the Act, shall be deemed to be the amount of timber income, amount of capital gains or amount of occasional income, respectively. 例文帳に追加

二　前号に規定する所得の金額は、非永住者の国外源泉所得に係る所得で国外の支払に係るもの及び国内源泉所得に係る所得で国外の支払に係るものについてそれぞれ法第二十三条から第三十五条まで（所得の種類及び各種所得の金額）及び第六十九条（損益通算）の規定に準じて計算した各種所得の金額の合計額に相当する金額とする。この場合において、これらの所得のうちに給与所得又は退職所得があるときは、その収入金額を給与所得の金額又は退職所得の金額とみなし、山林所得、譲渡所得又は一時所得があるときは、それぞれその収入金額から法第三十二条第三項（山林所得の金額）に規定する必要経費、法第三十三条第三項（譲渡所得の金額）に規定する資産の取得費及びその資産の譲渡に要した費用の額又は法第三十四条第二項（一時所得の金額）に規定する支出した金額を控除した金額を山林所得の金額、譲渡所得の金額又は一時所得の金額とみなす。 - 日本法令外国語訳データベースシステム

Actions include: infrastructure investment (Brazil, India, Indonesia, Mexico, Saudi Arabia, South Africa); supporting research, education and skills development and eliminating tariffs on machinery and manufacturing inputs (Canada); reform of pricing for factors of production, promote market-based interest rate reform in an orderly manner and gradually achieve RMB capital account convertibility as stated in its current 5-year plan (China); structural reforms in the services sector to boost productivity (France, Germany, Italy, Korea); tax reform aimed at a more employment-friendly taxation (Germany, Italy); raising standards of disclosure of information by financial institutions (Russia); phasing out wasteful and distortive subsidies in the medium term, while providing targeted support for the poor (India, Indonesia); reforms to energy efficiency and greater use of renewable and domestic energy resources (Turkey), agriculture (Argentina); ; enhanced regional integration to promote trade and investment (South Africa); improved practices and enhanced oversight of the short-term financing markets and reforms to help promote a rise in household savings as a share of GDP (US); transitioning to a clean energy economy through effective carbon price mechanism (Australia) and, efforts to promote green growth (Korea). 例文帳に追加

行動には，インフラ投資（ブラジル，インド，インドネシア，メキシコ，サウジアラビア，南アフリカ），研究，教育及び職能開発の支援，及び，機械類と製造原料への関税の撤廃（カナダ），現在の5ヵ年計画に記載された，生産要素の価格形成における改革，市場に基づいた金利改革の秩序だった手法による促進，及び人民元の資本勘定自由化の漸進的な達成（中国），生産性を高めるためのサービス部門における構造改革（フランス，ドイツ，イタリア，韓国），より雇用に配慮した税体系を目指す税制改革（ドイツ，イタリア），金融機関の情報開示基準の向上（ロシア），貧困層へ対象を絞った支援を提供しつつ，無駄で市場歪曲的な補助金の中期的な縮小（インド，インドネシア），エネルギーの効率性と再生可能及び国内のエネルギー資源の利用拡大に向けた改革（トルコ），農業部門改革（アルゼンチン），貿易・投資促進のための地域統合の強化（南アフリカ），短期金融市場に係る慣行の改善及び監督の強化，並びに対GDP比の家計貯蓄率の増加の促進に資する改革（米国），効果的な炭素価格メカニズムを通じたクリーン・エネルギー経済への移行（オーストラリア），グリーンな成長を促進する取組（韓国）を含む。 - 財務省

Sec.166 Goods Bearing Infringing Marks or Trade Names No article of imported merchandise which shall copy or simulate the name of any domestic product, or manufacturer, or dealer, or which shall copy or simulate a mark registered in accordance with the provisions of this Act, or shall bear a mark or trade name calculated to induce the public to believe that the article is manufactured in the Philippines, or that it is manufactured in any foreign country or locality other than the country or locality where it is in fact manufactured, shall be admitted to entry at any customhouse of the Philippines. In order to aid the officers of the customs service in enforcing this prohibition, any person who is entitled to the benefits of this Act, may require that his name and residence, and the name of the locality in which his goods are manufactured, a copy of the certificate of registration of his mark or trade name, to be recorded in books which shall be kept for this purpose in the Bureau of Customs, under such regulations as the Collector of Customs with the approval of the Secretary of Finance shall prescribe, and may furnish to the said Bureau facsimiles of his name, the name of the locality in which his goods are manufactured, or his registered mark or trade name, and thereupon the Collector of Customs shall cause one or more copies of the same to be transmitted to each collector or to other proper officer of the Bureau of Customs.例文帳に追加

第166条 侵害する標章又は商号を付した商品 国内の製品，製造者若しくは販売者の名称を模写し若しくはまね，本法の規定に従って登録された標章を模写し若しくはまね，又は当該物品がフィリピンにおいて製造され若しくは当該物品が実際に製造される国若しくは地方以外の外国若しくは地方において製造されていると公衆を誤認させることを意図した標章若しくは商号を付した輸入商品は，フィリピンの税関で通関を許可されない。関税業務担当官によるこの禁止の実施を支援するために，本法による利益を受ける権利を有する者は，関税徴税官が財務省長官の承認を得て定める規則に従い，その名称及び居所，その商品が製造される地方の名称，並びにその標章又は商号の登録証の写を，関税局がその目的のために保持する帳簿に記録することを請求することができ，また，関税局に対して，その名称，その商品が製造される地方の名称又はその登録標章若しくは商号を写真伝送により提出することができる。関税徴税官は，そのような提出があったときは，その写を作成し，関税局の各徴税官その他適切な官職に送付する。 - 特許庁

(1) A person who is interested in using a patented invention and is capable of doing so in the Republic of Estonia, may, upon refusal of the proprietor of the patent to grant a licence, file an action in court for acquiring a compulsory licence if: 1) the proprietor of the patent has not used the invention in the Republic of Estonia within three years after publication of the notice concerning the issue of the patent or within four years after filing a patent application, and in such case the term which ends later shall apply; (27.10.1999 entered into force 01.01.2000 - RT I 1999, 84, 764) 2) the proprietor of the patent does not use the invention in the extent which would correspond to the needs of the domestic market of the Republic of Estonia; 3) the patent hinders the use of another, technically advanced invention significant for the economy of the Republic of Estonia; 4) national defence, environmental protection, public health and othersignificant national interests of the Republic of Estonia require the use of the invention, including the need to use the invention in connection with a natural disaster or other emergency. 5) the patent hinders the grant of plant variety rights pursuant to the Plant Variety Rights Act (RT I 1998, 36/37, 553; 2000, 10, 56; 2001, 93, 565; 2002, 53, 336; 61, 375; 63, 387) or the use of a plant variety which is granted legal protection. (27.10.1999 entered into force 01.01.2000 - RT I 1999, 84, 764) 例文帳に追加

(1) エストニア共和国において特許発明を実施することに関心を有しており，かつ，その実施の能力を有する者は，特許所有者がライセンスを許諾しなかった場合は，強制ライセンスを取得するために訴訟を提起することができる。ただし，次に掲げる事情が存在していることを条件とする。 1) 特許所有者が，特許証発行に関する通知の公告から3年以内又は特許出願から4年以内のうち何れか遅く終了する期間内に，エストニア共和国において特許発明を実施していないこと (1999年10月27日。2000年1月1日施行－RT I 1999, 84, 764) 2) 特許所有者が，エストニア共和国の国内市場の需要に見合う程度に特許発明を実施していないこと 3) エストニア共和国の経済にとって重要であって技術的に進歩した他の発明の実施をその特許が妨げていること 4) 国防，環境保護，公衆衛生及びその他エストニア共和国の重要な国益が，その発明の実施(自然災害又は他の緊急事態に関連する発明の実施を含む)を必要としていること 5) その特許が，植物品種権法(RT I 1998, 36/37, 553; 2000, 10, 56; 2001, 93, 565; 2002, 53, 336; 61, 375; 63, 387)による植物品種権の付与，又は法的保護が付与されている植物品種の実施を妨げていること (1999年10月27日。2000年1月1日施行－RT I 1999, 84, 764) - 特許庁