「DOMESTIC」に関連した英語例文の一覧と使い方(96ページ目) - Weblio英語例文検索

Next, decline of unemployment ratio from 2003 to 2007 was caused by that increase of the number of employees was larger than increase of labor force, and as we point out in column 2, domestic price level was the lowest relatively after 1990.例文帳に追加

次に、2003 ～ 2007 年まで失業率が減少したのは就業者数の増加が労働力人口の増加よりも大きいことによるもので、この時期はコラム2 で指摘したように、我が国の物価が1990 年以降、相対的に最も低かった時期でもある。 - 経済産業省

However, Shanghai’s huge domestic market means that while its level of export dependence is higher than the national average, it is relatively low compared to the Pearl River Delta (Fig. 1.2.2).例文帳に追加

ただし、上海は巨大な国内市場を抱えており、輸出への依存度という点では、全国平均を上回る水準で推移しているものの、珠江デルタに比べて相対的に低い水準にとどまっていることも特徴である（前掲第１―２―２図）。 - 経済産業省

Other factors behind South Korean companies’ aggressive overseas business development include the fact that the country’s population is less than 50 million and the domestic market is not sufficiently large, and that Republic of Korea experienced the Asian Financial Crisis, which placed the country under IMF supervision.例文帳に追加

この他、韓国は人口が5,000万人に満たず、国内市場規模に十分な大きさがないこと、また、アジア通貨危機時にIMFの管理下に入った際の危機感等が、韓国企業の積極的な海外進出の背景にあると考えられる。 - 経済産業省

We particularly emphasize the findings that some food security policies implemented at the domestic level can compromise the food security objectives of other economies and undermine the regional food security situation.例文帳に追加

我々は，特に，国内レベルで実施されている食料安全保障政策が，その他のエコノミーの食料安全保障上の目標を妥協させ，地域的な食料安全保障の状況を損ない得ることがあるという発見を強調する。 - 経済産業省

41. We endorse the APEC Guidelines on Ensuring Tourist Safety which provide the member economies with useful references to share and adopt best practices, design and establish domestic measures to better protect tourists at home and abroad.例文帳に追加

４１．我々は，メンバーエコノミーに対し，ベストプラクティスを共有，採用し，国内外でより旅行者を保護するための国内的措置を設計，確立する有益な参考を提供する，旅行者の安全を確保するためのＡＰＥＣガイドラインを承認する。 - 経済産業省

At the rollout ceremony, Omiya Hideaki, the chairman of Mitsubishi Heavy Industries, said, "The MRJ is a perfect blend of the quality of Japanese manufacturing and the passion of the many people who worked to revive the domestic manufacturing of passenger aircraft."例文帳に追加

完成披露式典では，三菱重工業の大(おお)宮(みや)英(ひで)明(あき)会長が「MRJは日本のものづくりの質の良さと，旅客機の国内製造を復活させるために働く多くの人たちの情熱との見事な融合だ。」と話した。 - 浜島書店 Catch a Wave

As I am always telling Mr. Kan, the National Strategy Bureau must consider how the government should stimulate domestic demand from that perspective with an eye on the compilation of the budget for the next fiscal year, although it may be difficult to compile a supplementary budget immediately. Although the suspension of the implementation of the supplementary budget that was adopted by the previous government has been actively debated, I have been arguing all along that the government should take action related to domestic demand in a responsible manner. 例文帳に追加

私は菅さんにもいつも言っているのだけれども、国家戦略局がそういう観点から内需のてこ入れを政府がどうやっていくかということを来年度予算編成の視野に入れながら、今のうちからすぐ補正というわけにいかないだろうけど。でも補正の執行停止ということを今盛んに言っているわけですから、これは前政権がやったことだけれども、もうそういう内需についての責任のある政府が対応をとる必要があると、私はずっと言い続けていた。 - 金融庁

i) Specified shareholder, etc.: An individual and corporation holding, at the time immediately before a specified relationship is established, shares, etc. of a specified domestic corporation (meaning a domestic corporation wherein not more than five shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(1)(viii)-2 of the Income Tax Act) as well as individuals and corporations having a special relationship therewith as specified by a Cabinet Order hold shares, etc. that account for 80 percent or more of the total number or total amount of its issued shares, etc. at that time; the same shall apply in the next item 例文帳に追加

一　特定株主等　特定関係が生ずることとなる直前に特定内国法人（当該直前に株主等（所得税法第二条第一項第八号の二に規定する株主等をいう。）の五人以下並びにこれらと政令で定める特殊の関係のある個人及び法人によつて発行済株式等の百分の八十以上の数又は金額の株式等を保有される内国法人をいう。次号において同じ。）の株式等を有する個人及び法人をいう。 - 日本法令外国語訳データベースシステム

(9) Even where a domestic corporation has filed a final return form, etc. without a document attached thereto stating that it seeks the application of the provision of paragraph (3) or failed to preserve the materials, etc. that certify that the multiple number that it applies is appropriate, the district director may, when he/she finds any unavoidable reason for the domestic corporation's failure to attach a necessary document or preserve the necessary materials, etc., apply the provision of the said paragraph, only if the said document and the said materials, etc. are submitted. 例文帳に追加

９　税務署長は、第三項の規定の適用を受ける旨を記載した書面の添付のない確定申告書等の提出があり、又はその用いる倍数が妥当なものであることを明らかにする資料等を保存していなかつた場合においても、その添付又は保存がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書面及び当該資料等の提出があつた場合に限り、同項の規定を適用することができる。 - 日本法令外国語訳データベースシステム

i) Specified shareholder, etc.: An individual and corporation holding, at the time immediately before a specified relationship is established, shares, etc. of a specified domestic corporation (meaning a domestic corporation wherein not more than five shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(xiv) of the Corporation Tax Act) as well as individuals and corporations having a special relationship therewith as specified by a Cabinet Order hold shares, etc. that account for 80 percent or more of the total number or total amount of its issued shares, etc. at that time; the same shall apply in the next item 例文帳に追加

一　特定株主等　特定関係が生ずることとなる直前に特定内国法人（当該直前に株主等（法人税法第二条第十四号に規定する株主等をいう。）の五人以下並びにこれらと政令で定める特殊の関係のある個人及び法人によつて発行済株式等の百分の八十以上の数又は金額の株式等を保有される内国法人をいう。次号において同じ。）の株式等を有する個人及び法人をいう。 - 日本法令外国語訳データベースシステム

(3) Where the provision of paragraph (1) shall apply, the said consolidated corporation may use, in lieu of the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said consolidated corporation and applicable to the amount of equity capital of the said consolidated corporation, a multiple number that is found to be appropriate in light of the percentage specified by a Cabinet Order as the percentage of the total liabilities of another domestic corporation to its net assets on condition that such other domestic corporation's business is the same type as the said consolidated corporation's business, and the size and other details are similar between the two businesses. 例文帳に追加

３　第一項の規定を適用する場合において、当該連結法人は、当該連結法人に係る国外支配株主等の資本持分及び当該連結法人の自己資本の額に係る各倍数に代えて、当該連結法人と同種の事業を営む内国法人で事業規模その他の状況が類似するものの総負債の額の純資産の額に対する比率として政令で定める比率に照らし妥当と認められる倍数を用いることができる。 - 日本法令外国語訳データベースシステム

(iii) A relationship whereby the existence of the fact listed as follows or any other facts equivalent thereto between the said domestic corporation and a nonresident (meaning a nonresident prescribed in Article 2(1)(i)-2 of the Act; the same shall apply in paragraph (28)) or a foreign corporation (hereinafter such nonresident or foreign corporation shall be referred to as a "nonresident, etc." in this item) enables the said nonresident, etc. to determine substantially the whole or a part of the said domestic corporation's business policies (excluding relationships falling under the category of relationships listed in the preceding two items): 例文帳に追加

三　当該内国法人と非居住者（法第二条第一項第一号の二に規定する非居住者をいう。第二十八項において同じ。）又は外国法人（以下この号において「非居住者等」という。）との間に次に掲げる事実その他これに類する事実が存在することにより、当該非居住者等が当該内国法人の事業の方針の全部又は一部につき実質的に決定できる関係（前二号に掲げる関係に該当するものを除く。） - 日本法令外国語訳データベースシステム

(iv) A business year of a split corporation, etc. pertaining to a qualified spin-off-type company split, etc. that includes the day of the said qualified spin-off-type company split, etc. or a business year within ten years prior to the company split, etc. of the split corporation, etc. where the first day of the consolidated business year is before the first day of the business year of the said domestic corporation that includes the day of the said qualified spin-off-type company split, etc.: The relevant business year of the said domestic corporation including the final 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

四　適格分社型分割等に係る分割法人等の当該適格分社型分割等の日を含む事業年度又は連結事業年度開始の日が当該内国法人の当該適格分社型分割等の日を含む事業年度開始の日前である場合の当該分割法人等の分割等前十年内事業年度　当該分割法人等の分割等前十年内事業年度終了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 333 (1) A person who has obtained a certificate set forth in Article 214(1) (Domestic Source Income of Nonresidents Exempt from Withholding at Source) of the Act shall, in the case prescribed in Article 214(2) of the Act, attach the certificate to a written notice stating the following matters, and submit these to the competent district director having jurisdiction over the place for tax payment, and notify the payer of domestic source income to whom the person has presented the certificate to that effect without delay: 例文帳に追加

第三百三十三条　法第二百十四条第一項（源泉徴収を要しない非居住者の国内源泉所得）の証明書の交付を受けている者は、同条第二項に規定する場合には、次に掲げる事項を記載した届出書に当該証明書を添付し、これを納税地の所轄税務署長に提出するとともに、その者が当該証明書を提示した国内源泉所得の支払者に対しその旨を遅滞なく通知しなければならない。 - 日本法令外国語訳データベースシステム

(4) Where the same issues of shares which a foreign corporation listed in items (i) through (iii) of Article 141 of the Act owns contain both the parent corporation's shares managed in a domestic business and other shares, when acts listed in the items of paragraph (2) have been conducted, the provisions of the said paragraph shall be applied by deeming that the said acts were first conducted with regard to the said parent corporation's shares managed in a domestic business among the same issues of shares pertaining to the said acts. 例文帳に追加

４　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の有する同一銘柄の株式のうちに国内事業管理親法人株式と国内事業管理親法人株式以外の株式とがある場合において、これらの株式につき第二項各号に掲げる行為が行われたときは、当該行為に係る同一銘柄の株式のうち、まず、当該国内事業管理親法人株式につき当該行為が行われたものとして、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

In relation to the postal businesses, I guess that foreign insurance companies, for example, may be hoping to use the network of post offices to sell their new insurance products, or domestic insurance companies, too, may be hoping that the network will be opened sufficiently so that it can be used to sell their financial products. What approaches — for example, forming alliances with these foreign and /or domestic companies — do you think should be taken? 例文帳に追加

郵政の問題で、郵政のネットワークを、例えば、外資系の保険会社が新しい保険商品を販売するときに使わせてほしいとか、国内の損害保険会社でも良いのですけれども、「積極的に、そういう郵政のネットワークを金融商品販売のために新しく開放してほしい」というような声もあると思うのですが、そういう新しい商品を扱うに当たって、そういういろいろなところと提携とか、外資を含め、どのような考えで取り組まれたら良いと思われますか。 - 金融庁

The Panel circulated its report on July 31, 2000, ruling that: (a) authorities must demonstrate in their determination what the "unforeseeable developments" were; (b) manufacturers who produce the like or directly competitive products constitute the "domestic industry", and that raw material suppliers are not included in the definition of "domestic industry"; and (c) imports must be the sole cause of serious injury, as was the case in the Wheat Gluten panel report described above.例文帳に追加

パネルは2000年７月31日報告を発出し、①については、調査・発動当局の損害認定報告書において、どのようなものが「事情の予見されなかった発展」に当たるのかを示しておく必要がある、②については、同種若しくは直接競合産品の製造者が国内産業に該当するのであり、原材料の提供者は国内産業の定義には含まれない、③については、前述の小麦グルテン事件パネル報告と同様、輸入のみでも重大な損害が発生することを必要とする、とした。 - 経済産業省

In view of the change in the energy situation as mentioned above, China has been reinforcing efforts to ensure a stable supply of energy. But the country has faced a host of energy-related problems that have given great impact both on its own country and the rest of the world. Among these problems are 1) the outbreak of a large number of coal-mine accidents amid increasing coal production, 2) the emergence of trade frictions in the course of stepped-up efforts to explore natural resources overseas and 3) a situation in which international energy prices, with which China has imported energy from overseas markets, have not been fully translated into domestic energy prices, preventing domestic energy demand from being curbed and leading to hikes in global energy prices.例文帳に追加

こうした情勢の変化から、中国では、エネルギー安定供給に向けた取組を進めているが、他方、①石炭増産の裏側での炭鉱事故の多発、②海外資源獲得強化に伴う摩擦の顕在化、③エネルギー純輸入国でありながらも、国内のエネルギー販売価格に国際市況が十分に反映されておらず、旺盛なエネルギー需要が抑制されないこと（世界のエネルギー価格の上昇につながること）、等国内外に大きな影響を与えている。 - 経済産業省

In terms of the employment of manufacturers by business organization, employment in the "manufacturing" division decreased throughout 2000s while that in "R&D," "services," and "international business," etc. was on an upward trend. Amid a gathering momentum of business activities overseas, it is found that, in the manufacturing industry as well, a shift of domestic employment from "manufacturing" to "R&D" and "services," etc. is becoming important, showing that changes of domestic functions and elements with the progress of overseas development have an impact on the contents of employment.例文帳に追加

製造業の雇用を事業組織別にみると、2000 年代を通じて、「製造」が減少する一方、「研究開発」や「サービス」、「国際事業」等において拡大する傾向があり、海外での事業活動展開が活発化する中、製造業においても、国内の雇用を「製造」から「研究開発」や「サービス」等にシフトさせていくことが重要となっていることが伺われる。これまでみてきた海外展開に伴う国内の機能や要素に関する変化が雇用内容にも影響を与えていることが見て取れる。 - 経済産業省

Subsidies for domestic location consist of the following: a subsidy provided for production bases in the fields of parts/materials that constitute the core of supply chains and the high-value added growth fields that will help to maintain employment in the future (subsidy for projects promoting domestic location - 295 billion yen); a subsidy provided for research and development bases (subsidy for advanced technology demonstration and evaluation facility development, and others - 35 billion yen); and a subsidy required for the reconstruction from the nuclear power disaster in Fukushima Prefecture (subsidy for business location for the industrial recovery of Fukushima - 170 billion yen).例文帳に追加

なお、国内立地補助金は、供給網（サプライチェーン）の中核的な部品・素材分野と、将来の雇用を支える高付加価値の成長分野における生産拠点に対する補助金（国内立地推進事業費補助金：2,950 億円）、研究開発拠点向けの補助金（先端技術実証・評価設備整備費等補助金　等：350億円）、福島県における原発災害からの復興に必要な補助金（ふくしま産業復興企業立地補助金：1,700 億円）から構成されている。 - 経済産業省

An analysis was performed concerning the correlation between the probability of a change in the products principally manufactured at domestic facilities (probability of product change)39 and the ratio of product change in the field of intermediate goods, such as electrical equipment, IT, electronic parts and devices which have actively pursued production and intra-regional trade in Asia. It was found that the ratio of production in Asia has a significant positive effect on changing the products manufactured at domestic facilities, and that there is a positive correlation between both.例文帳に追加

アジアにおいて積極的に海外生産を行っており、域内における中間財貿易が盛んな電気機械、情報通信、電子部品・デバイスの各業種について、国内事業所において主に生産する製品を転換させるか否かという確率（製品転換確率）と、アジアでの生産比率との相関関係を見た分析によると、アジアにおける生産比率が国内事業所での製品の転換に対して正の有意な影響を示しており、両者に正の相関が見られることが分かる。 - 経済産業省

In the case of the US Trade Act, the final criteria for the president in determining measures are whether the measures will contribute to positive adjustment, and whether the socioeconomic benefits produced will outweigh the socioeconomic costs. In Korea, the key question is whether the measures will prevent or relieve serious injury to domestic industry, while measures must be within the scope necessary to facilitate the adjustment of domestic industry. These are much the same standards as in the WTO Safeguards Agreement.例文帳に追加

米国通商法の場合、大統領が措置を選択する際の最終的な判断基準は「積極的調整に資すること」、「経済・社会的コストを上回る経済・社会的利益を生むこと」とされていたが、韓国における判断基準は、「国内産業への深刻な被害を防止または救済し、かつ国内産業の調整を促進するために必要な範囲内で決定される」とされており、おおむねＷＴＯセーフガード協定上の基準と同様の記載がなされている。 - 経済産業省

Bilateral cooperation/mutual assistance agreements have been executed between competition enforcement authorities (primarily of developed countries) since the 1990s. These agreements provide 1) negative comity (i.e. require consideration of the interest of the relevant foreign country in applying one country’s domestic competition law, which might lead to domestic law not being applied), 2) positive comity (i.e. require the law enforcement authorities of countries to enforce their own laws when any anti-competitive practice is conducted within their borders but has an impact in such other country), 3) consultation and notification, and 4) information exchange and cooperation in enforcement.例文帳に追加

他方、1990年代から主として先進国の競争執行当局間で締結されてきた二国間協力・共助協定は、①消極的礼譲（法適用を差し控える可能性も含め相手国の利益を配慮して自国の独禁法を適用すること）、②積極的礼譲（自国に影響が及ぶ反競争行為が他国で行われた場合に、相手国執行当局に対して法執行を要請すること）、③協議・通報、④情報交換・執行協力を内容とする。 - 経済産業省

Article 66-9-7 (1) Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign corporation related to the said domestic corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the taxable retained income of the said specified foreign corporation (up to the amount equivalent to the said taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of creditable foreign corporation tax (meaning the amount of creditable corporation tax prescribed in Article 69(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said domestic corporation, and the provisions of Article 69(1) to (7), (10) and (15) to (18) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 66-9-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 66-9-7(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 68-93-7(1) of the said Act (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 68-93-7(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)." 例文帳に追加

第六十六条の九の七　特殊関係株主等である内国法人が前条第一項の規定の適用を受ける場合には、当該内国法人に係る特定外国法人の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国法人の課税対象留保金額に対応するもの（当該課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額（同法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第六十九条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の九の七第一項（特定外国法人の課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十三の七第一項（特定外国法人の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム

(6) In the case where the first day of the oldest business year or consolidated business year out of the relevant business years or consolidated business years that started within ten years prior to the first day of the business year including the day of a qualified merger, etc. of a domestic corporation set forth in Article 66-8(3) of the Act (hereinafter referred to as the "first day of the business year of the domestic corporation ten years before" in this paragraph) falls after the first day of the oldest business year or consolidated business year out of a business year within ten years prior to the merger, business year within ten years prior to the company split or business year within ten years prior to the company split, etc. of a merged corporation(s), etc. pertaining to the said qualified merger, etc. (hereinafter referred to as a "business year of the merged corporation(s), etc. within the preceding ten years" in this paragraph) (in the case of a qualified merger, etc. made among two or more merged corporations, etc., after the first day of the relevant business year or consolidated business year of the merged corporations, etc. whichever started the earliest; hereinafter referred to as the "first day of the business year of the merged corporations, etc. ten years before" in this paragraph), the provisions of the preceding paragraph shall apply by deeming the respective periods classifying the period between the said first day of the business year of the merged corporations, etc. ten years before and the day preceding the said first day of the business year of the domestic corporation ten years before (in the case where the said domestic corporation is to be established through the said qualified merger, etc., the day preceding the first day of the business year of the domestic corporation including the day of the qualified merger, etc.; hereinafter the same shall apply in this paragraph) by the corresponding business year of the merged corporation(s), etc. within the preceding ten years pertaining to the said first day of the business year of the merged corporations, etc. ten years before (for the period including the said preceding day, the period between the first day of the business year or consolidated business year of the said merged corporation, etc. including the said preceding day and the day preceding the said first day of the business year of the domestic corporation ten years before) to be the relevant business year of the said domestic corporation. 例文帳に追加

６　法第六十六条の八第三項の内国法人の適格合併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又は各連結事業年度のうち最も古い事業年度又は連結事業年度開始の日（以下この項において「内国法人十年前事業年度開始日」という。）が当該適格合併等に係る被合併法人等の合併前十年内事業年度、分割前十年内事業年度又は分割等前十年内事業年度（以下この項において「被合併法人等前十年内事業年度」という。）のうち最も古い事業年度又は連結事業年度開始の日（二以上の被合併法人等が行う適格合併等にあつては、当該開始の日が最も早い被合併法人等の当該事業年度又は連結事業年度開始の日。以下この項において「被合併法人等十年前事業年度開始日」という。）後である場合には、当該被合併法人等十年前事業年度開始日から当該内国法人十年前事業年度開始日（当該適格合併等が当該内国法人を設立するものである場合にあつては、当該内国法人の当該適格合併等の日を含む事業年度開始の日。以下この項において同じ。）の前日までの期間を当該期間に対応する当該被合併法人等十年前事業年度開始日に係る被合併法人等前十年内事業年度ごとに区分したそれぞれの期間（当該前日を含む期間にあつては、当該被合併法人等の当該前日を含む事業年度又は連結事業年度開始の日から当該内国法人十年前事業年度開始日の前日までの期間）は、当該内国法人のそれぞれの事業年度とみなして、前項の規定を適用する。 - 日本法令外国語訳データベースシステム

Article 144 The provisions of Article 68 (Credit for Income Tax in the case of Domestic Corporations) shall apply mutatis mutandis in the case where a foreign corporation receives, in each business year, payment of domestic source income listed in each item of Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) for the category of foreign corporation listed in the relevant item, on which income tax shall be imposed pursuant to the provisions of the Income Tax Act (excluding a dividend, etc. listed in Article 161(v) of the said Act (Dividend, etc. Received from Domestic Corporations) and which is specified by a Cabinet Order). In this case, the phrase "amount of income tax" in Article 68(1) shall be deemed to be replaced with "amount of income tax (in the case of income tax collected pursuant to the provision of Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) with respect to the consideration listed in Article 161(ii) of the said Act (Domestic Source Income), the amount equivalent to a salary, remuneration or pension listed in Article 161(viii) of the said Act that shall be deemed, pursuant to the provision of Article 215 of the said Act (Special Provisions for Withholding at Source of Salary, etc. Paid to Nonresidents for Providing Personal Services), to have been collected pursuant to the provision of Article 212(1) of the said Act shall be deducted)"; the phrase "interest and dividend, etc." in Article 68(2) shall be deemed to be replaced with "the relevant domestic source income." 例文帳に追加

第百四十四条　第六十八条（内国法人に係る所得税額の控除）の規定は、外国法人が各事業年度において第百四十一条各号（外国法人に係る法人税の課税標準）に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で所得税法　の規定により所得税を課されるもの（同法第百六十一条第五号　（内国法人から受ける配当等）に掲げる配当等で政令で定めるものを除く。）の支払を受ける場合について準用する。この場合において、第六十八条第一項中「所得税の額」とあるのは「所得税の額（所得税法第百六十一条第二号　（国内源泉所得）に掲げる対価につき同法第二百十二条第一項　（非居住者又は外国法人の所得に係る源泉徴収義務）の規定により徴収された所得税については、その額のうち、同法第二百十五条　（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）の規定により同項　の規定による徴収が行われたものとみなされる同法第百六十一条第八号　に掲げる給与、報酬又は年金に対応する部分の金額を除く。）」と、同条第二項　中「利子及び配当等」とあるのは「当該国内源泉所得」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

ii) Where an event listed in Article 66-8(1)(ii) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in the said paragraph: The amount obtained by multiplying the amount specified in the said item by the ratio of the shares, etc. for considering the claims held by the said domestic corporation that are prescribed in Article 39-16(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (in the case where money or any other assets have been delivered to an affiliated foreign company related to the domestic corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 66-8(1)(ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the domestic corporation; excluding the shares, etc. for considering the claims indirectly held via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加

二　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時における当該内国法人の有する当該特定外国子会社等の第三十九条の十六第三項第一号に規定する請求権勘案保有株式等（当該内国法人に係る外国関係会社でその受ける法第六十六条の八第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該内国法人に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(5) With respect to domestic source income listed in Article 161(i)-2 to be distributed as prescribed in the said paragraph, in the case where a nonresident or foreign corporation that is a partner engaged in a partnership contract prescribed in the said item (including a person similar thereto who is specified by a Cabinet Order) receives money or any other assets (hereinafter referred to as "money, etc." in this paragraph) as the domestic source income arising during the accounting period specified in the said partnership contract or any other period similar thereto (in the case where such period is longer than one year: each term set by dividing the period by one year each since the first day of the period (including the last term that is shorter than one year, if any); hereinafter referred to as the "accounting period" in this paragraph), the provisions of this Act shall be applied by deeming that the person who makes the said distribution makes payment of the domestic source income, and deeming that payment has been made as of the day on which the said money, etc. has been paid (in the case where the money, etc. pertaining to the domestic source income has not yet been paid within two months from the day following the end of the accounting period: as of the last day of the two-month period). 例文帳に追加

５　第百六十一条第一号の二に規定する配分を受ける同号に掲げる国内源泉所得については、同号に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である非居住者又は外国法人が当該組合契約に定める計算期間その他これに類する期間（これらの期間が一年を超える場合は、これらの期間をその開始の日以後一年ごとに区分した各期間（最後に一年未満の期間を生じたときは、その一年未満の期間）。以下この項において「計算期間」という。）において生じた当該国内源泉所得につき金銭その他の資産（以下この項において「金銭等」という。）の交付を受ける場合には、当該配分をする者を当該国内源泉所得の支払をする者とみなし、当該金銭等の交付をした日（当該計算期間の末日の翌日から二月を経過する日までに当該国内源泉所得に係る金銭等の交付がされない場合には、同日）においてその支払があつたものとみなして、この法律の規定を適用する。 - 日本法令外国語訳データベースシステム

(vi) Where domestic source income specified in each item of Article 180(1) of the Act for the category of corporation listed in the relevant item is paid to the corporation's head office or other office, place of business or any other place equivalent thereto located outside Japan, the corporation is expected to, for the purpose of filing a proper return pursuant to the provisions of the Corporation Tax Act with regard to the relevant domestic source income, notify the corporation's office, place of business or any other place equivalent thereto prescribed in Article 17(i) (Place for Tax Payment of Foreign Corporations) of the said Act (in the case where there are two or more such places, the principal one; hereinafter referred to as the "office, etc. at the place for tax payment" in this item, paragraph (1)(ii) of the next Article, and Article 306(1)(i) (Procedures Required Where Foreign Corporations No Longer Satisfy the Requirements under the Special Provisions for Taxation, etc.)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters of the said domestic source income, and record these matters in its books at the said office, etc. at the place for tax payment, without fail, on every occasion that it receives the said domestic source income. 例文帳に追加

六　法第百八十条第一項各号に掲げる法人の区分に応じ当該各号に定める国内源泉所得がその法人の国外にある本店又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法人税法の規定による申告を適正に行うため、その法人が、当該国内源泉所得の支払を受ける都度、その法人の同法第十七条第一号（外国法人の納税地）に規定する事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百六条第一項第一号（外国法人が課税の特例の要件に該当しなくなつた場合の手続等）において「納税地にある事務所等」という。）に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該納税地にある事務所等においてこれらの事項をその帳簿に記録することが確実であると見込まれること。 - 日本法令外国語訳データベースシステム

(vii) Where domestic source income specified in each item of Article 214(1) of the Act for the category of person listed in the relevant item is paid to the nonresident's domicile, residence, or office, place of business or any other place equivalent thereto located outside Japan, the nonresident is expected to, for the purpose of filing a proper return pursuant to the provision of the Act with regard to the relevant domestic source income, notify the office, place of business or any other place equivalent thereto pertaining to the business conducted by the nonresident in Japan (in the case where there are two or more such places, the principal one; hereinafter referred to as the "office, etc. located in Japan" in this item, paragraph (1)(ii) of the next Article, and Article 333(1)(i) (Procedures Required Where Nonresidents No Longer Satisfy the Requirements for Eligibility for Exemption from Withholding at Source)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters concerning the said domestic source income, and record these matters in his/her books at the said office, etc. located in Japan, without fail, on every occasion that he/she receives the domestic source income. 例文帳に追加

七　法第二百十四条第一項各号に掲げる者の区分に応じ当該各号に定める国内源泉所得がその者の国外にある住所、居所又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法の規定による申告を適正に行うため、その者が、当該国内源泉所得の支払を受ける都度、その者の国内において行う事業に係る事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百三十三条第一項第一号（非居住者が源泉徴収の免除の要件に該当しなくなつた場合の手続等）において「国内にある事務所等」という。）に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該国内にある事務所等においてこれらの事項をその帳簿に記録することが確実であると見込まれること。 - 日本法令外国語訳データベースシステム

To construct a method for manufacturing and selling the decoration panel of a custom-made system which responds fully to a customer's desire, and to provide a method for manufacturing and selling the decoration panel by a communication means, whose target range is not only domestic but also the whole world.例文帳に追加

顧客の要望に完全に応えうるようなオーダーメイドシステムの化粧パネルの製造販売方法の構築を目指すものであり、その範囲は国内のみならず全世界を対象とした通信手段を用いた意匠パネルの製造販売方法を提供する。 - 特許庁

Frames 18A and 18B equipped with RFID data carriers are placed on an RFID reader/writer 16, and by inputting identification information therefrom to a game machine 10 for domestic use, the game item or the game character corresponding to the identification information is made to appear in the game.例文帳に追加

ＲＦＩＤデータキャリアを備えたコマ１８Ａ，１８ＢをＲＦＩＤリーダライタ１６に載置して、そこから家庭用ゲーム機１０に識別情報を入力することにより、該識別情報に対応するゲームアイテム又はゲームキャラクタをゲームに登場させる。 - 特許庁

Shredder dust b of used domestic electric appliances is transported by conveyer means 6 of a metal separation apparatus B and metals c containing printed circuit board segments are detected from the shredder dust b by a plurality of magnetic sensors 7 installed in the direction of crossing the conveyer means 6.例文帳に追加

廃家電製品の破砕ダストｂを金属分離装置Ｂの移送手段６によって移送し、前記移送手段６と交差する方向に設けた複数の磁気センサ７によって破砕ダストｂからプリント基盤片を含む金属類ｃを検出する。 - 特許庁

To provide a simplified lift device capable of being used by a handicapped person and an aged person having difficulty in moving up and down stairs, or for moving up and down a load such as laundry, easily installed in an existing house, and operated by a power source for domestic use.例文帳に追加

階段の登り降りが不自由な身障者、高齢者等階段の昇降が困難な人に、或いは洗濯物等の荷物の上げ下げに使用でき、既存の家屋に容易に取り付けることができ、家庭用電源で操作可能な簡易昇降装置を提供する。 - 特許庁

This culturing soil or base material for a greening, which prompts the growth of plants, is produced by mixing a substance not containing electrolytes with a fermented material obtained by mixing a discharged sludge with a sludge of a paper making, dehydrating, mixing with feces and urine of domestic animals, piling and fermenting.例文帳に追加

排泥に製紙スラッジを混合して脱水し、家畜糞尿と混合、堆積して発酵させた発酵物に、電解質を含有しない物質を混合することで、植物の生育を促進する培養土や緑化基盤材を製造することができる。 - 特許庁

To provide a floor material for a bus that is environmentally friendly by only using domestic wood which is superior to imported wood in respects of supply stability and cost, with lower fuel consumption performance due to weight reduction of a vehicle and in addition effectively using thinned cryptomeria.例文帳に追加

輸入木材に比べ安定供給及び価格面で優れ、しかも車両軽量化による低燃費性能にも優れた国産木材のみを使用するとともに、スギ間伐材を有効活用することで地球環境にも配慮したバス用床材を提供する。 - 特許庁

To provide a safe water quality improvement member which is intended mainly for domestic or business use and capable of sufficiently exhibiting its sustained functional properties such as deodorizing properties, antimicrobial properties, dechlorinating properties, halomethane-removing properties, bioactivity and oxidation-inhibitory properties, in water treatment.例文帳に追加

安全であり、消臭性、抗微生物性、脱塩素性、脱ハロメタン性、生理活性、抗酸化性などの機能性が発揮されて水の処理が行われ、かつその機能が持続する主として家庭用や業務用の水の改質部材を提供することを目的とする。 - 特許庁

COMMUNICATION APPARATUS FOR HOME APPLIANCE, METHOD FOR DOMESTIC COMMUNICATION, HOME TERMINAL, REMOTE CONTROL ACCEPTING PROCESSING METHOD FOR THE SAME TERMINAL, NETWORK REPEATER, REMOTE CONTROL ACCEPTING PROCESSING METHOD FOR THE SAME REPEATER, USER REGISTRATION CARD, CLIENT MANAGEMENT SERVER, CUSTOMER DATA REGISTERING METHOD AND CLIENT APPARATUS例文帳に追加

家電製品用通信装置、家庭内通信方法、ホーム端末、ホーム端末の遠隔操作受付処理方法、ネットワーク中継器、ネットワーク中継器の遠隔操作受付処理方法、ユーザ登録カード、顧客管理サーバ、顧客データ登録方法及びクライアント装置 - 特許庁

To obtain the subject ceramic by making the burned bone/ash of the departed humans or animals into a memorial tablet form or the like so as to enable a memorial service therefor to be always held at a domestic buddhist altar and also contribute to resolving the problem of grave shortage which might be aggravated in the future.例文帳に追加

本発明は遺灰のセラミックス化に関わるものであり、人間や動物の焼骨・遺灰を位牌形状等に作成することにより、いつも自宅仏壇で供養をすることができ、今後深刻化する墓不足の問題の解決にも寄与するものである。 - 特許庁

To provide a refrigerator equipped with a display capable of not only heightening space utilization in a room or a kitchen but also improving convenience of use of domestic electric instruments by adding other display functions including a television function to the refrigerator for storing foods.例文帳に追加

食品を保管する冷蔵庫にテレビ機能を含んだその他のディスプレー機能を付加することで、室内又は厨房の空間活用度を高めるだけでなく、家電機器使用の便利性を向上できるようにしたディスプレーを備えた冷蔵庫を提供する。 - 特許庁

To utilize a generated gas including tar/powder dust as an on-site heat source by fluidized-bed gasification, carbonization or semi-carbonization by a compact dispersion type device to utilize domestic biomass, on the other hand, to consume generated carbide of comparatively high heat quantity on site or to collect, carry and transport the same.例文帳に追加

国内バイオマスの活用のために小型分散型の流動層ガス化乃至炭化、半炭化でタール・粉塵を含む発生ガスを現地熱源として活用し、一方 発生した比較的高熱量の炭化物を現地消費、収集運搬輸送可能にする。 - 特許庁

To provide chicken liver powder which is free from emission of unfavorable smell caused when used for ordinary domestic cooking, added to or mixed with various kinds of food to enable sufficient intake of folic acid, vitamin B12, iron content, vitamin A, vitamin B2 and/or the like without spoiling palate feeling of the food.例文帳に追加

一般家庭での調理時に不快な臭いの発生がなく、種々の食品に添加または混入することで、その食品の食感を損ねないで、しかも葉酸、ビタミンＢ１２、鉄分、ビタミンＡおよびビタミンＢ２、等を十分に摂取可能にする。 - 特許庁

To obtain a plum processed food afforded with additional versatile and beneficial functions while making the best use of the useful ingredients inherent in plum so as not to limit its main applications to domestic foods/drinks and food additives and the like, and having no acidity effect.例文帳に追加

梅の実の有用な成分を活かしつつ、さらに汎用性のある有益な機能を付加することによって、主たる用途を日本国内の飲食物または食品添加物などに限定されず、酸味の影響を与えない梅加工品を提供する。 - 特許庁

To provide an economic in-tank partition which is durable for the use in a long time, lightweight, easy in the fitting workability to a tank body of a household domestic wastewater treatment tank, balanced in the strength aspect, and maximum in rigidity with the minimum weight to the requested load.例文帳に追加

長時間の使用に耐えることができ、軽量で浄化槽等の槽本体への取り付け作業性が容易であり、かつ強度的にバランスがとれており、要求される荷重に対して最小重量で最大剛性を有する経済的な鏡板を提供する。 - 特許庁

Therefore, since liaison among the sub-systems SS1-SS3 can be established through the domestic network, the system can deal with the changes in needs in the market and improvement of housing equipment more flexibly and rapidly than a conventional example in which all of housing equipment is connected to a single master unit.例文帳に追加

而して、宅内ネットワークを通じてサブシステムＳＳ１〜ＳＳ３同士の連携が図れるから、全ての住宅設備が１台の親機に接続される従来例に比較して市場ニーズの変化や住宅設備の機能向上に柔軟且つ迅速に対応できる。 - 特許庁