「Day Order」に関連した英語例文の一覧と使い方(16ページ目) - Weblio英語例文検索

(2) In the case where a large audit corporation prescribed in paragraph (2) of the preceding Article has provided audit-related services concerning the financial documents of a person who intends to list the securities he/she issues in a financial instruments exchange or any other person specified by Cabinet Order pertaining to the accounting period specified by Cabinet Office Ordinance not exceeding three accounting periods preceding the accounting period that includes the day on which said securities issued by such person are to be listed or includes any other date specified by Cabinet Order, the provisions of paragraph (1) of the same Article shall apply by deeming such person to be a listed securities issuer, etc. prescribed in the same paragraph. In this case, the term "large audit corporation" in the same paragraph shall be deemed to be replaced with "large audit corporation that has provided the audit-related services set forth in paragraph (2) of the following Article." 例文帳に追加

２　金融商品取引所にその発行する有価証券を上場しようとする者その他の政令で定める者の発行する有価証券が上場される日その他の政令で定める日の属する会計期間前の三会計期間の範囲内で内閣府令で定める会計期間に係る財務書類について前条第二項に規定する大規模監査法人が監査関連業務を行つた場合には、その者を同条第一項に規定する上場有価証券発行者等とみなして、同項の規定を適用する。この場合において、同項中「大規模監査法人」とあるのは、「次条第二項の監査関連業務を行つた大規模監査法人」とする。 - 日本法令外国語訳データベースシステム

(3) The issuer (including a person specified by a Cabinet Order as being equivalent thereto; the same shall apply in paragraph (5) and paragraph (6)) of discount bonds issued on or after April 1, 1988, shall collect, upon issue of the said discount bonds, from the person who is to acquire the bonds, income tax equivalent to the amount calculated by deducting the issue price from the face value of the said discount bonds and then multiplying the result by a tax rate of 18 percent (or 16 percent in the case of profit receivable from redemption of specified discount bonds), and pay it to the State no later than the tenth day of the month following the month that includes the date of collection, pursuant to the provision of a Cabinet Order. 例文帳に追加

３　昭和六十三年四月一日以後に発行された割引債の発行者（これに準ずる者として政令で定めるものを含む。第五項及び第六項において同じ。）は、政令で定めるところにより、当該割引債の発行の際これを取得する者からその割引債の券面金額から発行価額を控除した金額に百分の十八（特定割引債につき支払を受けるべき償還差益については、百分の十六）の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付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

(26) The amount calculated as specified by a Cabinet Order as the interest on a domestic corporation's net assets prescribed in Article 66-5(4)(vi) of the Act and the amount calculated as specified by a Cabinet Order as the amount of net assets prescribed in item (vii) of the said paragraph, where the said domestic corporation is a corporation in the public interest, etc. prescribed in Article 2(vi) of the Corporation Tax Act or an association or foundation without juridical personality, shall be, notwithstanding the provisions of paragraph (19) to the preceding paragraph, the amount obtained by multiplying the amount of equity capital for the relevant business year of the said domestic corporation by the ratio of the value of assets for the profit-making business prescribed in Article 2(xiii) of the Corporation Tax Act conducted by the said domestic corporation out of the value of the total assets on the final day of the relevant business year. 例文帳に追加

２６　当該内国法人が法人税法第二条第六号に規定する公益法人等又は人格のない社団等である場合における法第六十六条の五第四項第六号に規定する純資産に対する持分として政令で定めるところにより計算した金額及び同項第七号に規定する純資産の額として政令で定めるところにより計算した金額は、第十九項から前項までの規定にかかわらず、当該内国法人の当該事業年度に係る自己資本の額に、当該事業年度終了の日における総資産の価額のうちに占めるその営む法人税法第二条第十三号に規定する収益事業に係る資産の価額の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

(3) If the land provided for the use of arterial streets constituting city planning facilities or of such other important public facilities specified by Cabinet Order in urbanization promotion areas belongs to the State or local governments pursuant to the provision of the preceding paragraph, the former owners (the persons who owned the relevant land as of the day of the public notice provided by Article 36 paragraph (3) ) may, unless otherwise agreed to in the consultation provided by Article 32 paragraph (2) in connection with the bearing of the expenses as the result of the relevant change of possession, request that the State or local governments to bear the amount of the expenses required for the acquisition of the relevant land, in whole or in part pursuant to the provision of Cabinet Order. 例文帳に追加

３　市街化区域内における都市計画施設である幹線街路その他の主要な公共施設で政令で定めるものの用に供する土地が前項の規定により国又は地方公共団体に帰属することとなる場合においては、当該帰属に伴う費用の負担について第三十二条第二項の協議において別段の定めをした場合を除き、従前の所有者（第三十六条第三項の公告の日において当該土地を所有していた者をいう。）は、国又は地方公共団体に対し、政令で定めるところにより、当該土地の取得に要すべき費用の額の全部又は一部を負担すべきことを求めることができる。 - 日本法令外国語訳データベースシステム

Article 21 Conversion between Japanese currency and foreign currency or between foreign currency and other foreign currency, in the case where the Act (limited to Chapter I, Chapter III, Chapter IV, and Chapter VI-II (excluding Article 55-5 and Article 55-6)), this Cabinet Order, and the provisions of an order based on these shall apply, shall be calculated by using the base exchange rate or the arbitrated exchange rate prescribed in Article 7, paragraph (1) of the Act as on the day of conducting transactions, acts, or payment, etc. for which the amount of the conversion should be calculated under the provisions, except cases where conversion is calculated in a method specified by an Ordinance of the Ministry of Finance or an Ordinance of the Ministry of Economy, Trade, and Industry according to classification specified by an Ordinance of the Ministry of Finance or an Ordinance of the Ministry of Economy, Trade, and Industry. 例文帳に追加

第二十一条　法（第一章、第三章、第四章及び第六章の二（第五十五条の五及び第五十五条の六を除く。）に限る。次条において同じ。）及びこの政令並びにこれらに基づく命令の規定を適用する場合における本邦通貨と外国通貨との間又は異種の外国通貨相互間の換算は、財務省令又は経済産業省令で定める区分に応じ財務省令又は経済産業省令で定める方法による場合を除き、当該規定においてその額について当該換算をすべき取引、行為又は支払等が行われる日における法第七条第一項に規定する基準外国為替相場又は裁定外国為替相場を用いて行うものとする。 - 日本法令外国語訳データベースシステム

Article 52-2 (1) A person who holds voting rights that exceed five hundredths of the Voting Rights Held by All of the Shareholders of a single Bank or voting rights that exceed five hundredths of the Voting Rights Held by All of the Shareholders of a single Bank Holding Company (such person shall exclude the State, local public entity, or any juridical person specified by a Cabinet Order as one equivalent thereto (referred to as the "State, etc." in Article 52-9)); hereinafter referred to as a "Major Holder of the Bank's Voting Rights" in this Chapter and Chapter IX) shall, pursuant to the provisions of a Cabinet Office Ordinance, submit a written notice containing the following matters (hereinafter referred to as a "Written Notice of Holding the Bank's Voting Rights" in this Chapter) to the Prime Minister within five days (Sundays and other holidays specified by a Cabinet Order shall not be included in the number of days; the same shall apply in paragraph (1) of the following Article) from the day on which he/she became a Major Holder of the Bank's Voting Rights (within the number of days specified by a Cabinet Office Ordinance in the case where the number of voting rights held has not increased or in any other case specified by the Cabinet Office Ordinance): 例文帳に追加

第五十二条の二　一の銀行の総株主の議決権の百分の五を超える議決権又は一の銀行持株会社の総株主の議決権の百分の五を超える議決権の保有者（国、地方公共団体その他これらに準ずるものとして政令で定める法人（第五十二条の九において「国等」という。）を除く。以下この章及び第九章において「銀行議決権大量保有者」という。）は、内閣府令で定めるところにより、銀行議決権大量保有者となつた日から五日（日曜日その他政令で定める休日の日数は、算入しない。次条第一項において同じ。）以内（保有する議決権の数に増加がない場合その他の内閣府令で定める場合にあつては、内閣府令で定める日以内）に、次に掲げる事項を記載した届出書（以下この章において「銀行議決権保有届出書」という。）を内閣総理大臣に提出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

Article 52-2-11 (1) A person who holds voting rights that exceed five hundredths of the voting rights of all of a single Bank's shareholders or voting rights that exceed five hundredths of the voting rights of all of a single Bank Holding Company's shareholders (such person shall exclude the State, local public entity, or any juridical person specified by Cabinet Order as one equivalent thereto (collectively referred to as the "State, etc." in Article 52-9); hereinafter referred to as a "Major Holder of Voting Rights in a Bank" in this Chapter and Chapter IX) shall, pursuant to the provisions of Cabinet Office Ordinance, submit a written notice containing the following matters (hereinafter referred to as a "Written Notice of Voting Rights Held in a Bank" in this Chapter) to the Prime Minister within five days (Sundays and other holidays specified by Cabinet Order shall not be included in the number of days; the same shall apply in paragraph (1) of the following Article) from the day on which he/she became a Major Holder of Voting Rights in the Bank (within the number of days specified by Cabinet Office Ordinance in the case where the number of voting rights held has not increased or in any other case specified by the Cabinet Office Ordinance): 例文帳に追加

第五十二条の二の十一　一の銀行の総株主の議決権の百分の五を超える議決権又は一の銀行持株会社の総株主の議決権の百分の五を超える議決権の保有者（国、地方公共団体その他これらに準ずるものとして政令で定める法人（第五十二条の九において「国等」という。）を除く。以下この章及び第九章において「銀行議決権大量保有者」という。）は、内閣府令で定めるところにより、銀行議決権大量保有者となつた日から五日（日曜日その他政令で定める休日の日数は、算入しない。次条第一項において同じ。）以内（保有する議決権の数に増加がない場合その他の内閣府令で定める場合にあつては、内閣府令で定める日以内）に、次に掲げる事項を記載した届出書（以下この章において「銀行議決権保有届出書」という。）を内閣総理大臣に提出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

(16) A foreign intermediary shall, for each person who makes entries or records under the book-entry transfer system prescribed in the preceding paragraph, pursuant to the provision of a Cabinet Order, give notice of the day on which entries or records under the book-entry transfer system have been made with regard to the specified book-entry transfer national government bonds, etc. for which the said person who makes entries or records under the book-entry transfer system has made entries or records under the book-entry transfer system through the said foreign intermediary, and any other matters specified by an Ordinance of the Ministry of Finance, to the specified book-entry transfer institution, etc. through which the said foreign intermediary has made entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. (in the case where the said foreign intermediary is a foreign further indirect account management institution, notice shall be given to the specified book-entry transfer institution, etc. through which the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. has made entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) by way of a document or any other means specified by a Cabinet Order. In this case, the said specified book-entry transfer institution, etc. shall keep books with regard to the said book-entry transfer national government bonds, etc., and shall state or record, pursuant to the provision of a Cabinet Order, these matters in such books for each person who makes the said entries or records under the book-entry transfer system. 例文帳に追加

１６　外国仲介業者は、前項に規定する振替記載等を受ける者の各人別に、政令で定めるところにより、当該振替記載等を受ける者が当該外国仲介業者から振替記載等を受けた特定振替国債等につき振替記載等がされた日その他の財務省令で定める事項を当該外国仲介業者が当該特定振替国債等の振替記載等を受けた特定振替機関等（当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関が当該特定振替国債等の振替記載等を受けた特定振替機関等）に対し書面による方法その他政令で定める方法により通知しなければならない。この場合において、当該特定振替機関等は、当該特定振替国債等につき帳簿を備え、当該各人別に、政令で定めるところにより、これらの事項を記載し、又は記録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

(21) Where a person listed in each of the following items pays, in Japan on or after April 1, 1999, a consideration for the transfer of specified book-entry transfer national government bonds, etc. to an individual or a corporation (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act, specified book-entry transfer institution, etc., foreign intermediary, and any other person specified by a Cabinet Order; the same shall apply in the next paragraph) (such person hereinafter referred to in this paragraph as the "payer"; in the case where the person listed in each of the said items is a foreign intermediary, the payer shall be the specified book-entry transfer institution, etc. through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.), the payer shall, for each person who receives payment of a consideration, submit a report stating the name and address of the person who receives the payment, the paid amount of the consideration of the transfer of the specified book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance (referred to in paragraph (23) to paragraph (25) as a "report of payment of a consideration for the transfer of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the payer's business office, etc. where the affairs for payment of a consideration are handled; hereinafter referred to in this paragraph as the "competent district director"), no later than January 31 of the year following the year that includes the day on which payment has been determined (in the case where the payer is the said specified book-entry transfer institution, etc. that is related to the foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.: the day on which the said specified book-entry transfer institution, etc. has received a notice pursuant to the provision of paragraph (16) from the said foreign intermediary; hereinafter the same shall apply in this paragraph) (in the case where approval has been obtained from the competent district director pursuant to the provision of a Cabinet Order, submission shall be made no later than the last day of the month following the month that includes the day on which payment has been determined): 例文帳に追加

２１　平成十一年四月一日以後に個人又は法人（法人税法別表第一に掲げる法人、特定振替機関等、外国仲介業者その他の政令で定めるものを除く。次項において同じ。）に対し国内において特定振替国債等の譲渡の対価の支払をする次の各号に掲げる者（当該各号に掲げる者が外国仲介業者である場合には、当該外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関）が当該特定振替国債等の振替記載等を受ける特定振替機関等とする。以下この項において「支払者」という。）は、その対価の支払を受ける者の各人別に、その支払を受ける者の氏名又は名称及び住所、その支払をした特定振替国債等の譲渡の対価の額その他の財務省令で定める事項を記載した調書（第二十三項から第二十五項までにおいて「特定振替国債等の譲渡対価の支払調書」という。）を、その支払の確定した日（その支払者が当該特定振替国債等に係る当該外国仲介業者の当該特定振替機関等である場合には、当該特定振替機関等が当該外国仲介業者から第十六項の規定による通知を受けた日。以下この項において同じ。）の属する年の翌年一月三十一日までに（政令で定めるところによりその支払者の営業所等でその対価の支払事務を取り扱うものの所在地の所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、その支払の確定した日の属する月の翌月末日までに）、当該所轄税務署長に提出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

Article 24-2 (1) Article 7, Article 9(1) and Article 10(1) shall apply mutatis mutandis to Annual Securities Reports and documents attached thereto. In this case, the part "a statement set forth in Article 5(1) or in other documents required under Article 5(6), or there occurs any other circumstance provided for by a Cabinet Office Ordinance as that which requires amendment of said statement or said other documents for the public interest or protection of investors, during the period on or after the day on which the notification was made under Article 4(1) or (2) but before the day on which the notification is to take effect" and the terms "the person making the notification" and "an amendment" in Article 7 shall be deemed to be replaced with "an Annual Securities Report and documents attached thereto, or there occurs any other circumstance provided for by a Cabinet Office Ordinance as that which requires amendment of an Annual Securities Report and documents attached thereto for the public interest or protection of investors," "the person submitting the Annual Securities Report" and "an amendment report," respectively; the terms "the person submitting them" and "an amendment" in Article 9(1) shall be deemed to be replaced with "the person submitting the Annual Securities Report" and "an amendment report," respectively; and the term "the person submitting the Securities Registration Statement" and "to submit an amendment and may, when he/she finds it necessary, order the suspension of the effect of the notification made under Article 4(1) or (2)" in Article 10(1) shall be deemed to be replaced with "the person submitting the Securities Registration Statement" and "to submit an amendment report," respectively. 例文帳に追加

第二十四条の二　第七条、第九条第一項及び第十条第一項の規定は、有価証券報告書及びその添付書類について準用する。この場合において、第七条中「第四条第一項又は第二項の規定による届出の日以後当該届出がその効力を生ずることとなる日前において、第五条第一項及び第六項の規定による届出書類」とあるのは「有価証券報告書及びその添付書類」と、「届出者」とあるのは「有価証券報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第九条第一項中「届出者」とあるのは「有価証券報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第十条第一項中「届出者」とあるのは「有価証券報告書の提出者」と、「訂正届出書の提出を命じ、必要があると認めるときは、第四条第一項又は第二項の規定による届出の効力の停止」とあるのは、「訂正報告書の提出」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) A Financial Instruments Exchange and an Authorized Financial Instruments Firms Association specified by the Cabinet Order shall, pursuant to the provisions of a Cabinet Office Ordinance, keep copies of the documents submitted under Article 6 (including the cases where it is applied mutatis mutandis pursuant to Article 12, 23-12(1), Article 24(7), Article 24-2(3), Article 24-4-2(5) (including the cases where it is applied mutatis mutandis pursuant to Article 24-4-8(1) and Article 24-5-2(1)), Article 24-4-3(2) (including the cases where it is applied mutatis mutandis pursuant to Article 24-4-8(2) and Article 24-5-2(2)), Article 24-4-4(5), Article 24-4-5(2), Article 24-4-7(5), Article 24-5(6) and Article 24-6(3); the same shall apply in paragraph (5)) and paragraph (4) of the preceding Article at their office and make copies of these documents listed in the items of paragraph (1) available for public inspection for the period from the day when the copies of these documents are submitted to the day when the period specified in the respective items is elapsed. 例文帳に追加

３　金融商品取引所及び政令で定める認可金融商品取引業協会は、第六条（第十二条、第二十三条の十二第一項、第二十四条第七項、第二十四条の二第三項、第二十四条の四の二第五項（第二十四条の四の八第一項及び第二十四条の五の二第一項において準用する場合を含む。）、第二十四条の四の三第二項（第二十四条の四の八第二項及び第二十四条の五の二第二項において準用する場合を含む。）、第二十四条の四の四第五項、第二十四条の四の五第二項、第二十四条の四の七第五項、第二十四条の五第六項及び第二十四条の六第三項において準用する場合を含む。第五項において同じ。）及び前条第四項の規定により提出された第一項各号に掲げる書類の写しを、内閣府令で定めるところにより、その事務所に備え置き、これらの書類の写しの提出があつた日から当該各号に掲げる期間を経過する日までの間、公衆の縦覧に供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

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

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 individually taxed amount of retained income or 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 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., or 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.; 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 consolidated 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又は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をいう。次項において同じ。）の個別課税済留保金額又は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連結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

Article 47 (1) A person who had, prior to the enforcement of Article 10, obtained approval for the product type under Article 18 or Article 23, paragraph (1) of the Old Electrical Appliance and Material Control Act or who had obtained a confirmation of the product type under Article 18 or Article 23, paragraph (1) of the Old Electrical Appliance and Material Control Act with regard to Class-A Electrical Appliances and Materials as set forth in Article 2, paragraph (2) of the Old Electrical Appliance and Material Control Act, which falls under the category of Specified Electrical Appliances and Materials as set forth in Article 2, paragraph (2) of the Electrical Appliance and Material Safety Act (hereinafter referred to as "Transferred Specified Electrical Appliances and Materials") (including a person who has obtained approval or confirmation under the provisions of Article 45, paragraph (1) or paragraph (3) of the Supplementary Provisions for which the provisions then in force are to remain applicable pursuant to said provisions) shall be deemed to have performed the obligation under Article 9, paragraph (1) of the Electrical Appliance and Material Safety Act during the period between the day when he/she obtained or was deemed to have obtained said approval or confirmation and the day when the period specified by Cabinet Order set forth in Article 24, paragraph (1) of the Old Electrical Appliance and Material Control Act, in the case where he/she manufactured or imported Specified Electrical Appliances and Materials with a product type pertaining to said approval or confirmation. 例文帳に追加

第四十七条　第十条の規定の施行の際現に旧電気用品取締法第二条第二項の甲種電気用品であって電気用品安全法第二条第二項の特定電気用品であるもの（以下「移行特定電気用品」という。）について旧電気用品取締法第十八条若しくは第二十三条第一項の型式の認可を受けている者又は旧電気用品取締法第二十三条の二第一項の型式の確認を受けている者（附則第四十五条第一項又は第三項の規定によりなお従前の例によることとされたこれらの規定による型式の認可若しくは確認を受けた者を含む。）は、その認可若しくは確認に係る型式の移行特定電気用品を製造し、又は輸入した場合には、当該認可を受けた日若しくは当該確認を受けて認可を受けたものとみなされた日から旧電気用品取締法第二十四条第一項の政令で定める期間を経過する日までの間は、電気用品安全法第九条第一項の規定による義務を履行したものとみなす。 - 日本法令外国語訳データベースシステム

(iii) The table of contents and the revised provision of Article 1 of the Industrial Accident Compensation Insurance Act, the revised provision adding an Article following Article 2 of the same Act and the revised provision of Chapter III-II of the same Act in Article 1; the revised provision of Article 15, paragraph (2) of the Supplementary Provisions of the Act Revising a Portion of the Industrial Accident Compensation Insurance Act in Article 2; the revised provision of Article 12, paragraph (2) of the Act on Collection, etc. of Insurance Premiums of Labor Insurance, the revised provision of Article 14, paragraph (1) of the same Act (limited to the portion pertaining to the labor welfare services) and the revised provision of the same Article, paragraph (2) in Article 3; and the provisions of Article 9 and Article 15 of the Supplementary Provisions, the revised provision of Article 10, paragraph (1) of the Act on Special Measures concerning Carbon Monoxide Poisoning Caused by Coal-Mine Accident in Article 21 of the Supplementary Provisions, the revised provision of Article 4 of the Labor Insurance Special Account Act in Article 24 of the Supplementary Provisions, and the provisions of Article 29 and Article 30 of the Supplementary Provisions: the day specified by a Cabinet Order within a period not exceeding six months from the day of promulgation 例文帳に追加

三　第一条中労働者災害補償保険法目次及び第一条の改正規定、同法第二条の次に一条を加える改正規定並びに同法第三章の二の改正規定、第二条中労働者災害補償保険法の一部を改正する法律附則第十五条第二項の改正規定並びに第三条中労働保険の保険料の徴収等に関する法律第十二条第二項の改正規定、同法第十四条第一項の改正規定（労働福祉事業に係る部分に限る。）及び同条第二項の改正規定並びに附則第九条及び附則第十五条の規定、附則第二十一条中炭鉱災害による一酸化炭素中毒症に関する特別措置法第十条第一項の改正規定、附則第二十四条中労働保険特別会計法第四条の改正規定並びに附則第二十九条及び附則第三十条の規定　公布の日から起算して六月を超えない範囲内において政令で定める日 - 日本法令外国語訳データベースシステム

(3) A Designated Dispute Resolution Organization that has obtained the authorization for the suspension or abolition under paragraph (1) or that has carried out the suspension under the preceding paragraph shall notify the Parties for which Complaint Processing Procedures or Dispute Resolution Procedures (in cases where the Designated Dispute Resolution Organization has been entrusted with the business from another Designated Dispute Resolution Organization or a person who has received a designation under the provisions of other Acts which is specified by Cabinet Order as being related to the business equivalent to Dispute Resolution, etc. (hereinafter collectively referred to as the "Entrusting Dispute Resolution Organization" in this paragraph), including procedures for processing the complaints of the Entrusting Dispute Resolution Organization related to the entrustment or procedures seeking the resolution of the dispute; the same shall apply in paragraph (3) of the following Article) have been implemented as of the day of said suspension or abolition, the Member Bank other than said Parties, and other Designated Dispute Resolution Organization(s), of the fact of the suspension or abolition within two weeks from the day of said suspension or abolition. The same shall apply when the Designated Dispute Resolution Organization recommences whole or part of the suspended Dispute Resolution, etc. 例文帳に追加

３　第一項の規定による休止若しくは廃止の認可を受け、又は前項の休止をした指定紛争解決機関は、当該休止又は廃止の日から二週間以内に、当該休止又は廃止の日に苦情処理手続又は紛争解決手続（他の指定紛争解決機関又は他の法律の規定による指定であつて紛争解決等業務に相当する業務に係るものとして政令で定めるものを受けた者（以下この項において「委託紛争解決機関」という。）から業務の委託を受けている場合における当該委託に係る当該委託紛争解決機関の苦情を処理する手続又は紛争の解決を図る手続を含む。次条第三項において同じ。）が実施されていた当事者、当該当事者以外の加入銀行及び他の指定紛争解決機関に当該休止又は廃止をした旨を通知しなければならない。指定紛争解決機関が当該休止をした当該紛争解決等業務の全部又は一部を再開するときも、同様とする。 - 日本法令外国語訳データベースシステム

(i) Securities listed in Article 2(1)(i) and (ii), Securities listed in Article 2(1)(iii) (limited to those for which the government guarantees the redemption of principals or the payment of interests, short-term commercial and industrial debentures prescribed in Article 33-2 of the Shokochukin Bank Act (Act No. 14 of 1936), short-term debentures prescribed in Article 54-4(1) of the Shinkin Bank Act (Act No. 238 of 1951), and short-term agriculture and forestry debentures prescribed in Article 62-2(1) of the Norinchukin Bank Act (Act No. 93 of 2001)), Securities listed in Article 2(1)(iv), Securities listed in Article 2(1)(v) (limited to those for which the government guarantees the redemption of principals or the payment of interests, and short-term bonds prescribed in Article 66(1) of the Act on Transfer of Bonds, etc. or those specified by a Cabinet Order as similar to these), Securities listed in Article 2(1)(viii), Securities listed in Article 2(1)(xi) (limited to short-term investment corporation debentures prescribed in Article 139-12(1) of the Act on Investment Trusts and Investment Corporations and those specified by a Cabinet Order as similar to these; referred to as "Short-Term Securities Investment Corporation Debentures, etc." in the following item), Securities listed in Article 2(1)(xii) to (xiv), Securities listed in Article 2(1)(xv) (limited to those for which the term between the day of issuance and the day of redemption is less than one year), Securities listed in Article 2(1)(xvi), Securities specified by a Cabinet Order among those listed in Article 2(1)(xvii), Securities listed in Article 2(1)(xviii), Securities specified by a Cabinet Order among those listed in Article 2(1)(xxi), and rights listed in the items of Article 2(2) that shall be deemed to be Securities pursuant to the provisions of said paragraph (excluding rights specified by a Cabinet Order set forth in item (iv)): acts listed in Article 2(8)(i) to (iii), (vi), (viii) and (ix); 例文帳に追加

一　第二条第一項第一号及び第二号に掲げる有価証券、同項第三号に掲げる有価証券（政府が元本の償還及び利息の支払について保証しているもの並びに商工組合中央金庫法（昭和十一年法律第十四号）第三十三条ノ二に規定する短期商工債、信用金庫法（昭和二十六年法律第二百三十八号）第五十四条の四第一項に規定する短期債及び農林中央金庫法（平成十三年法律第九十三号）第六十二条の二第一項に規定する短期農林債に限る。）、第二条第一項第四号に掲げる有価証券、同項第五号に掲げる有価証券（政府が元本の償還及び利息の支払について保証しているもの並びに社債等の振替に関する法律第六十六条第一号に規定する短期社債及びこれに類するものとして政令で定めるものに限る。）、第二条第一項第八号に掲げる有価証券、同項第十一号に掲げる有価証券（投資信託及び投資法人に関する法律第百三十九条の十二第一項に規定する短期投資法人債及びこれに類するものとして政令で定めるものに限る。次号において「短期投資法人債等」という。）、第二条第一項第十二号から第十四号までに掲げる有価証券、同項第十五号に掲げる有価証券（発行の日から償還の日までの期間が一年未満のものに限る。）、同項第十六号に掲げる有価証券、同項第十七号に掲げる有価証券のうち政令で定めるもの、同項第十八号に掲げる有価証券、同項第二十一号に掲げる有価証券のうち政令で定めるもの並びに同条第二項の規定により有価証券とみなされる同項各号に掲げる権利（第四号の政令で定める権利を除く。）　同条第八項第一号から第三号まで、第六号、第八号及び第九号に掲げる行為 - 日本法令外国語訳データベースシステム

Article 189 When the Director of Regional Bureau of Economy, Trade and Industry notifies a disposition pursuant to the provision of paragraph (1) of Article 21 (including the case where it applies mutatis mutandis to paragraph (2) or Article 36, paragraph (3) of Article 45 or paragraph (3) of Article 50), Article 52, Article 55, paragraph (1) of Article 83 or Article 184, gives a notice pursuant to the provision of paragraph (1) of Article 25, paragraph (2) of Article 40, paragraph (3) of Article 47 (including the case where it applies mutatis mutandis to paragraph (2) of Article 64-ii or paragraph (5) of Article 66), paragraph (1) of Article 57, paragraph (2) of Article 91, paragraph (2) of Article 101 or paragraph (3) of Article 106, gives an order pursuant to the provision of paragraph (1) of Article 37, paragraph (1) of Article 38, paragraph (1) of Article 39, paragraph (1) of Article 48, paragraph (1) of Article 49, Article 182 or Article 183, or delivers transcripts of the written decision pursuant to the provision of paragraph (5) of Article 47 (including the case where it applies mutatis mutandis to paragraph (2) of Article 64-ii or paragraph (5) of Article 66) or paragraph (2) of Article 94, he/she shall post the description of such notice, such order and the transcripts of such written decision at the posting area of the offices of municipality or any facility equivalent to the above in the location of the address mentioned in the written application or mining registry in the case of mining applicant, holder of mining right or mortgagee or at the posting area of the offices of municipality or any facility equivalent to the above in the location of the digging application area in the case of land owner, if the other party or the location thereof is unknown, and publish such posting and the gist thereof in an official gazette. In this case, such notice, such order and the transcripts of such written decision shall be deemed to have reached the other party on the day 14 days after the day of commencement of posting or the day of publication in an official gazette, whichever is later. 例文帳に追加

第百八十九条　経済産業局長は、第二十一条第一項（第三十六条第二項、第四十五条第三項又は第五十条第三項において準用する場合を含む。）、第五十二条、第五十五条、第八十三条第一項若しくは第百八十四条の規定による処分の通知、第二十五条第一項、第四十条第二項、第四十七条第三項（第六十四条の二第二項又は第六十六条第五項において準用する場合を含む。）、第五十七条第一項、第九十一条第二項、第百一条第二項若しくは第百六条第三項の規定による通知、第三十七条第一項、第三十八条第一項、第三十九条第一項、第四十八条第一項、第四十九条第一項、第百八十二条若しくは第百八十三条の規定による命令又は第四十七条第五項（第六十四条の二第二項又は第六十六条第五項において準用する場合を含む。）若しくは第九十四条第二項の規定による決定書の謄本の交付をする場合において、相手方が知れないとき、又はその所在が不分明なときは、鉱業出願人、鉱業権者若しくは抵当権者にあつては願書若しくは鉱業原簿に記載された住所の所在地の、土地の所有者にあつては採掘出願地の所在地の市役所、町村役場又はこれに準ずるものの掲示場に、その通知若しくは命令又は決定書の謄本の内容を掲示するとともに、その掲示をした旨及びその要旨を官報に掲載しなければならない。この場合においては、掲示を始めた日又は官報に掲載した日のいずれか遅い日から十四日を経過した日に、その通知若しくは命令又は決定書の謄本は、相手方に到達したものとみなす。 - 日本法令外国語訳データベースシステム

Article 40-4 (1) Where an affiliated foreign company related to any of the following residents, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the resident through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as "taxable retained income" in the next Article) shall be deemed to be the resident's income 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

第四十条の四　次に掲げる居住者に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度（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（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその者の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（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、その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その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

Article 66-6 (1) Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the domestic corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of the domestic corporation's profit, and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第六十六条の六　次に掲げる内国法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその内国法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、その内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 205 With regard to a simplified distribution, the provisions of the preceding Section (excluding Article 195, Article 197, Article 200(3) and (4) and Article 201(7)) shall apply mutatis mutandis. In this case, the phrase "permission under the provision of paragraph (2) of the preceding Article" in Article 196(1) and (3) shall be deemed to be replaced with "permission under the provision of Article 204(1)"; in Article 198(1), the phrase "the day on which the public notice made under the provision of paragraph (1) of the preceding Article becomes effective or the day on which the notification is made under the provision of paragraph (3) of said Article" shall be deemed to be replaced with "the day on which the notification is made under the provision of Article 204(4)," and the phrase "within two weeks" shall be deemed to be replaced with "within one week"; the phrase "after the proceedings of said objection have been closed" in Article 201(1) shall be deemed to be replaced with "after an order on said objection is made"; the phrase "before giving a notice of the amount of distribution under the provision of the following paragraph" in Article 201(6) shall be deemed to be replaced with "within the period prescribed in paragraph (1) of the preceding Article"; the phrase "when a notice of the amount of distribution is given under the provision of paragraph (7) of the preceding Article" in Article 202(i) and (ii) and the phrase "when a notice of the amount of distribution under the provision of Article 201(7) is given" in Article 203 shall be deemed to be replaced with "when the period prescribed in Article 200(1) expires." 例文帳に追加

第二百五条　簡易配当については、前節（第百九十五条、第百九十七条、第二百条第三項及び第四項並びに第二百一条第七項を除く。）の規定を準用する。この場合において、第百九十六条第一項及び第三項中「前条第二項の規定による許可」とあるのは「第二百四条第一項の規定による許可」と、第百九十八条第一項中「前条第一項の規定による公告が効力を生じた日又は同条第三項」とあるのは「第二百四条第四項」と、「二週間以内に」とあるのは「一週間以内に」と、第二百一条第一項中「当該異議の申立てに係る手続が終了した後」とあるのは「当該異議の申立てについての決定があった後」と、同条第六項中「次項の規定による配当額の通知を発する前に」とあるのは「前条第一項に規定する期間内に」と、第二百二条第一号及び第二号中「前条第七項の規定による配当額の通知を発した時に」とあり、並びに第二百三条中「第二百一条第七項の規定による配当額の通知を発した時に」とあるのは「第二百条第一項に規定する期間を経過した時に」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(22) Where a person handles, in Japan on or after April 1, 1999, payment of redemption money or interest on specified book-entry transfer national government bonds, etc. to an individual or corporation (hereinafter referred to in this paragraph as the "person in charge of handling payment"; in the case where the person who handles the said payment is a foreign intermediary, the person in charge of handling payment shall be the specified book-entry transfer institution, etc. prescribed in the preceding paragraph that is related to the said foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.), the person in charge of handling payment shall, for each person who receives payment of redemption money or interest, submit a report stating the name and address of the person who receives payment, the paid amount of redemption money or interest of the specified book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance (referred to in the next paragraph to paragraph (25) as a "report of payment of redemption money, etc. of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the business office, etc. of the person in charge of handling payment where the affairs for payment of redemption money, etc. are handled; hereinafter referred to in this paragraph as the "competent district director"), no later than January 31 of the year following the year that includes the day on which payment has been made (in the case where approval has been obtained from the competent district director pursuant to the provision of a Cabinet Order, submission shall be made no later than the last day of the month following the month that includes the day on which payment has been made). 例文帳に追加

２２　平成十一年四月一日以後に個人又は法人に対し国内において特定振替国債等の償還金又は利息の支払の取扱いをする者（当該支払の取扱いをする者が外国仲介業者である場合には、当該特定振替国債等に係る当該外国仲介業者の前項に規定する特定振替機関等とする。以下この項において「支払の取扱者」という。）は、その償還金又は利息の支払を受ける者の各人別に、その支払を受ける者の氏名又は名称及び住所、その支払をした特定振替国債等の償還金又は利息の額その他の財務省令で定める事項を記載した調書（次項から第二十五項までにおいて「特定振替国債等の償還金等の支払調書」という。）を、その支払をした日の属する年の翌年一月三十一日までに（政令で定めるところによりその支払の取扱者の営業所等でその償還金又は利息の支払事務を取り扱うものの所在地の所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、その支払をした日の属する月の翌月末日までに）、当該所轄税務署長に提出しなければならない。 - 日本法令外国語訳データベースシステム

(2) Where a fire chief or fire station chief is requested to give consent pursuant to the provision of the preceding paragraph, if the plan for the building is not in violation of the provisions of any Acts or any order or prefectural/municipal ordinance thereunder (if a fire chief or fire station chief is requested to give consent in cases where a building official or designated confirmation and inspection body makes a confirmation pursuant to the provisions of Article 6, paragraph (4) or Article 6-2, paragraph (1) of the Building Standards Act (including cases where these provisions are applied mutatis mutandis pursuant to Article 87, paragraph (1) of said Act) for the construction, major repair (meaning a major repair as set forth in Article 2, item (xiv) of said Act), major remodeling (meaning major remodeling as set forth in Article 2, item (xv) of said Act) of a building set forth in Article 6-3, paragraph (1), item (i) or item (ii) of said Act or for a change of intended purpose of such building, or makes a confirmation for the construction of a building as set forth in Article 6-3, paragraph (1), item (iii) of said Act, the provisions of the laws and regulations concerning the building standards specified by Cabinet Order as set forth in Article 6, paragraph (1) of said Act as applied by replacing the relevant terms and phrases pursuant to the provision of Article 6-3, paragraph (1) of said Act shall be excluded), the fire chief or fire station chief shall give consent within three days from the day on which he/she was requested to give consent in the case falling under Article 6, paragraph (1), item (iv) of said Act or within seven days from the day on which he/she was requested to give consent in other cases, and give notice to the administrative agency or person delegated thereby or the designated confirmation and inspection body to that effect. In this case, the fire chief or fire station chief, when he/she finds any grounds on which he/she cannot give consent, shall give notice to the administrative agency or person delegated thereby or the designated confirmation and inspection body to that effect by such time limit. 例文帳に追加

２　消防長又は消防署長は、前項の規定によつて同意を求められた場合において、当該建築物の計画が法律又はこれに基づく命令若しくは条例の規定（建築基準法第六条第四項又は第六条の二第一項（同法第八十七条第一項の規定によりこれらの規定を準用する場合を含む。）の規定により建築主事又は指定確認検査機関が同法第六条の三第一項第一号若しくは第二号に掲げる建築物の建築、大規模の修繕（同法第二条第十四号の大規模の修繕をいう。）、大規模の模様替（同法第二条第十五号の大規模の模様替をいう。）若しくは用途の変更又は同項第三号に掲げる建築物の建築について確認する場合において同意を求められたときは、同項の規定により読み替えて適用される同法第六条第一項の政令で定める建築基準法令の規定を除く。）で建築物の防火に関するものに違反しないものであるときは、同法第六条第一項第四号に係る場合にあつては、同意を求められた日から三日以内に、その他の場合にあつては、同意を求められた日から七日以内に同意を与えて、その旨を当該行政庁若しくはその委任を受けた者又は指定確認検査機関に通知しなければならない。この場合において、消防長又は消防署長は、同意することができない事由があると認めるときは、これらの期限内に、その事由を当該行政庁若しくはその委任を受けた者又は指定確認検査機関に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

(iii) Provision of Article 2 (excluding revised provision in Article 27-23 of the Securities and Exchange Act (excluding the segment that adds "and Article 27-26" under "Article 27-25, paragraph (1)"); revised provision in Article 27-24 of the same Act; revised provision in Article 27-25 of the same Act; revised provision in Article 27-26 of the same Act (excluding the segment which revises "control business activities of a company, an issuer of share certificates etc." to "perform what is specified by a Cabinet Order as acts that make a significant change in and have a significant impact on business activities of an issuer of share certificate, etc., (referred to as an "Important Proposed Act, etc." in paragraphs (4) and (5)) and the segment which adds paragraph (3) in the same Article"; revised provision in Article 27-27 of the same Act and revised provision in Article 27-30, item (ii) of the same Act (excluding the segment which revises "Article 27-10, paragraph (2)" to "Article 27-10, paragraphs (8) and (12)" and the segment that adds "or (11)" under "Article 27-10, paragraph (1)"); and provisions of Article 7, Article 8 and Article 12 of the Supplementary Provisions: the date specified by a Cabinet Order within a period not exceeding six months from the day of promulgation. 例文帳に追加

三　第二条の規定（証券取引法第二十七条の二十三の改正規定（「第二十七条の二十五第一項」の下に「及び第二十七条の二十六」を加える部分を除く。）、同法第二十七条の二十四の改正規定、同法第二十七条の二十五の改正規定、同法第二十七条の二十六の改正規定（「株券等の発行者である会社の事業活動を支配する」を「株券等の発行者の事業活動に重大な変更を加え、又は重大な影響を及ぼす行為として政令で定めるもの（第四項及び第五項において「重要提案行為等」という。）を行う」に改める部分及び同条に三項を加える部分を除く。）、同法第二十七条の二十七の改正規定及び同法第二十七条の三十の二の改正規定（「第二十七条の十第二項」を「第二十七条の十第八項及び第十二項」に改める部分及び「第二十七条の十第一項」の下に「若しくは第十一項」を加える部分を除く。）を除く。）並びに附則第七条、第八条及び第十二条の規定　公布の日から起算して六月を超えない範囲内において政令で定める日 - 日本法令外国語訳データベースシステム

(17) In the case where there is any amount to be included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8(1) of the Act, pursuant to the provisions of the said paragraph, in the business year of the said domestic corporation including the day on which any of the events listed in the items of the said paragraph occurred, with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said domestic corporation; with regard to the calculation of the maximum amount of deduction prescribed in Article 69(1) of the Corporation Tax Act for the relevant business year of the said domestic corporation, the said amount 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 Order for Enforcement of the Corporation Tax Act; provided however, that in the case where the state of the head office of the specified foreign subsidiary company, etc. is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141(1) of the said Order on the income of the said specified foreign subsidiary company, etc., the amount to be allocated as the amount of deductible expenses for calculating the amount of the said foreign income shall be the amount equivalent to one-third of the said amount included in the deductible expenses. 例文帳に追加

１７　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又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された金額がある場合における当該内国法人の当該事業年度に係る法人税法第六十九条第一項に規定する控除限度額の計算については、当該損金の額に算入された金額は、法人税法施行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。ただし、当該特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該国外所得金額の計算上の損金の額として配分する金額は、当該損金の額に算入された金額の三分の一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

(17) In the case where there is any amount to be included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92(1) of the Act, pursuant to the provisions of the said paragraph, in the consolidated business year of the said consolidated corporation including the day on which any of the events listed in the items of the said paragraph occurred, with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said consolidated corporation; with regard to the calculation of the maximum amount of individual deduction prescribed in Article 155-28(1) of the Order for Enforcement of the Corporation Tax Act for the relevant consolidated business year of the said consolidated corporation, the said amount included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of consolidated foreign income prescribed in the main clause of paragraph (3) of the said Article; provided however, that in the case where the state of the head office of the specified foreign subsidiary company, etc. is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141(1) of the said Order on income of the said specified foreign subsidiary company, etc., the amount to be allocated as the amount of deductible expenses for calculating the amount of the said consolidated foreign income shall be the amount equivalent to one-third of the said amount included in the deductible expenses. 例文帳に追加

１７　法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等又は当該連結法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該連結法人の連結事業年度において同項の規定により当該連結法人の当該連結事業年度の連結所得の金額の計算上損金の額に算入された金額がある場合における当該連結法人の当該連結事業年度に係る法人税法施行令第百五十五条の二十八第一項に規定する連結控除限度額の計算については、当該損金の額に算入された金額は、同条第三項本文に規定する連結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。ただし、当該特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該連結国外所得金額の計算上の損金の額として配分する金額は、当該損金の額に算入された金額の三分の一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

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

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

第六十六条の九の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である内国法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

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

Article 66-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment 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 payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の八　第六十六条の六第一項の規定の適用を受けた内国法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から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。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた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（以下この条において「前十年以内の各事業年度」という。）において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment 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 payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の九の八　第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人（当該特定外国法人から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。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた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（以下この条において「前十年以内の各事業年度」という。）において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-92 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment 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 payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as "individually taxed amount of retained income" and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十二　第六十八条の九十第一項の規定の適用を受けた連結法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から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。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた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（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内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された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment 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 payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十三の八　第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係法人（当該特定外国法人から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。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた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（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内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された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

(iii) A specified measuring instrument (except those listed in the preceding two paragraphs) affixed with a periodic inspection mark set forth in Article 24, paragraph 1, verification mark, or measurement certification inspection mark set forth in Article 109, paragraph 1 whose fixed period, specified by Cabinet Order for each type of specified measuring instruments has not passed, as of date of execution of a periodic inspection publicly notified pursuant to the provisions of Article 21, paragraph 2 (hereinafter referred to as an "execution date"), since the first day of the following month from the year and month indicated on the mark (limited to those indicated pursuant to the provision of Article 72, paragraph 3 or Article 96, paragraph 3, in the case of year and month indicated on a verification mark, etc.). 例文帳に追加

三　第二十四条第一項の定期検査済証印、検定証印等又は第百十九条第一項の計量証明検査済証印であって、第二十一条第二項の規定により公示された定期検査の実施の期日（以下「実施期日」という。）において、これらに表示された年月（検定証印等に表示された年月にあっては、第七十二条第三項又は第九十六条第三項の規定により表示されたものに限る。）の翌月一日から起算して特定計量器ごとに政令で定める期間を経過していないものが付されている特定計量器（前二号に掲げるものを除く。） - 日本法令外国語訳データベースシステム

(4) The Prime Minister may order a person who became a Holder of Voting Rights of an Insurance Company which amounts to the Major Shareholder Threshold or more or a company or any other juridical person established as a Holder of Voting Rights of an Insurance Company which amounts to the Major Shareholder Threshold or more through any of the transactions or acts listed in the items of paragraph (1) without obtaining the authorization set forth in that paragraph or a person who remains as a Holder of Voting Rights of an Insurance Company which amounts to the Major Shareholder Threshold or more even after the Last Day of the Grace Period without obtaining the authorization set forth in the proviso to paragraph (2), to take necessary measures for becoming a person who is no longer a Holder of Voting Rights of the Insurance Company which amounts to the Major Shareholder Threshold or more. 例文帳に追加

４　内閣総理大臣は、第一項の認可を受けずに同項各号に掲げる取引若しくは行為により保険会社の主要株主基準値以上の数の議決権の保有者になった者若しくは保険会社の主要株主基準値以上の数の議決権の保有者として設立された会社その他の法人又は第二項ただし書の認可を受けることなく猶予期限日後も保険会社の主要株主基準値以上の数の議決権の保有者である者に対し、当該保険会社の主要株主基準値以上の数の議決権の保有者でなくなるよう、所要の措置を講ずることを命ずることができる。 - 日本法令外国語訳データベースシステム

(2) With regard to a Company (including a Company that obtained certification for its articles of incorporation prior to the Partial Enforcement Date but is established subsequent to the Partial Enforcement Date (hereinafter referred to as "Company in the Course of Incorporation" in this paragraph)) whose articles of incorporation include a provision pertaining to the Closure Period as at the Partial Enforcement Date but do not include any provision pertaining to the certain date set forth in Article 11, paragraph (2) of the Former Insurance Business Act, a resolution for an amendment in the articles of incorporation shall be deemed to be adopted as at the Partial Enforcement Date (or, for a Company in the Course of Incorporation, the date of its establishment) to designate the first day of the Closure Period as the certain date set forth in that paragraph, in order to specify the persons to exercise rights as shareholders or pledgees. In this case, a resolution of the board of directors shall determine the content of such rights. 例文帳に追加

２　一部施行日において閉鎖期間に係る定款の定めがある会社（一部施行日前に定款の認証を受け、一部施行日後に成立するもの（以下この項において「設立中の会社」という。）を含む。）であって旧保険業法第十一条第二項の一定の日に係る定款の定めがないものについては、一部施行日（設立中の会社にあっては、その成立の日）において、株主又は質権者として権利を行使すべき者を定めるため、当該閉鎖期間の初日を同項の一定の日に指定する旨の定款の変更の決議があったものとみなす。この場合においては、取締役会の決議をもって、当該権利の内容を定めなければならない。 - 日本法令外国語訳データベースシステム

Article 132-2 (1) Where a person who intends to file an action has given by means of a document, to the person who is to be the defendant in the action, an advance notice of filing of an action (hereinafter referred to as an "advance notice" in this Chapter), the person who has given the advance notice (hereinafter referred to as the "advance noticer" in this Chapter), within four months after the day on which the advance notice has been given, may specify a reasonable period and make an inquiry by means of a document to the person who has received the advance notice in order to request him/her to make a response by means of a document, before the filing of the action, with regard to the matters that would be obviously necessary for preparing allegations or proof should the action actually be filed; provided, however, that this shall not apply if the inquiry falls under any of the following items: 例文帳に追加

第百三十二条の二　訴えを提起しようとする者が訴えの被告となるべき者に対し訴えの提起を予告する通知を書面でした場合（以下この章において当該通知を「予告通知」という。）には、その予告通知をした者（以下この章において「予告通知者」という。）は、その予告通知を受けた者に対し、その予告通知をした日から四月以内に限り、訴えの提起前に、訴えを提起した場合の主張又は立証を準備するために必要であることが明らかな事項について、相当の期間を定めて、書面で回答するよう、書面で照会をすることができる。ただし、その照会が次の各号のいずれかに該当するときは、この限りでない。 - 日本法令外国語訳データベースシステム

Article 132-3 (1) When a person who has received the advance notice (hereinafter referred to as a "recipient of advance notice" in this Chapter) has made a response to the advance notice by providing the advance noticer with a document stating the gist of his/her answers regarding the gist of the claim and the points of the dispute set forth in paragraph (3) of the preceding Article that are stated in the document of the advance notice, the recipient of advance notice, within four months after the day on which the advance notice has been given, may specify a reasonable period and make an inquiry by means of a document to the advance noticer in order to request him/her to make a response by means of a document, before the filing of the action, with regard to the matters that would be obviously necessary for preparing allegations or proof should the action actually be filed. In this case, the provisions of the proviso to paragraph (1) of said Article and paragraph (2) of said Article shall apply mutatis mutandis. 例文帳に追加

第百三十二条の三　予告通知を受けた者（以下この章において「被予告通知者」という。）は、予告通知者に対し、その予告通知の書面に記載された前条第三項の請求の要旨及び紛争の要点に対する答弁の要旨を記載した書面でその予告通知に対する返答をしたときは、予告通知者に対し、その予告通知がされた日から四月以内に限り、訴えの提起前に、訴えを提起された場合の主張又は立証を準備するために必要であることが明らかな事項について、相当の期間を定めて、書面で回答するよう、書面で照会をすることができる。この場合においては、同条第一項ただし書及び同条第二項の規定を準用する。 - 日本法令外国語訳データベースシステム

(i) The provisions of Chapter III (excluding Subsection 1 and Subsection 3 of Section 1, Article 30, Article 31, Article 33, Articles 37 to 39 inclusive, Article 48 [limited to the parts where Article 3, Article 8, paragraph (1), Article 11, Article 16 and Article 17 of the Act on the General Rules as applied mutatis mutandis are applied mutatis mutandis] and Article 51) and Chapter IV (excluding Article 54, item (iv) and Article 55) of this Act and Articles 11 to 15 inclusive, Article 17 (excluding the provisions revising Article 4, item (xxx) of the Act for Establishment of the Ministry of Justice [Act No. 93 of 1999]), Article 18 and Article 19: a date specified by a Cabinet Order within a period not exceeding two years from the day of promulgation 例文帳に追加

一　第三章（第一節第一款及び第三款、第三十条、第三十一条、第三十三条、第三十七条から第三十九条まで、第四十八条（準用通則法第三条、第八条第一項、第十一条、第十六条及び第十七条を準用する部分に限る。）並びに第五十一条を除く。）、第四章（第五十四条第四号及び第五十五条を除く。）並びに附則第十一条から第十五条まで、第十七条（法務省設置法（平成十一年法律第九十三号）第四条第三十号の改正規定を除く。）、第十八条及び第十九条の規定　公布の日から起算して二年を超えない範囲内において政令で定める日 - 日本法令外国語訳データベースシステム

(5) The Fair Trade Commission shall, where it intends to order necessary measures regarding the relevant merger pursuant to the provisions of paragraph 1 of Article 17-2, notify the merging corporations pursuant to the provisions of paragraph 5 of Article 49 before the expiration of the thirty-day waiting period provided for in the main clause of the preceding paragraph, or of any shortened period pursuant to the provisions of the proviso thereof (in case that the Fair Trade Commission requested at least one corporation among the merging corporations to submit necessary reports, information, or materials (hereinafter in this paragraph "Reports, etc.") pursuant to the provisions of the Rules of the Fair Trade Commission during the relevant period, the period up to the date on which one hundred-twenty days from the date of acceptance of the notification stipulated in the preceding paragraph have passed, or the date on which ninety days from the date of acceptance of all the Reports, etc. have passed, whichever is later); provided, however, that the this shall not apply to such cases falling under any of the following items: 例文帳に追加