「Day」に関連した英語例文の一覧と使い方(570ページ目) - Weblio英語例文検索

Article 10 Where it is not known for three months whether a worker who was on board a vessel when it sank, capsized, was lost or went missing or who was on board a vessel and went missing during its navigation is dead or alive, or where the death of such worker becomes apparent within three months but the time of death is not known, said worker shall, for the purpose of the application of the provisions relating to the payment of compensation benefits for surviving family, funeral rites benefits, benefits for surviving family and funeral benefits, be presumed to have died on the day on which the vessel sank, capsized, was lost or went missing or on the day on which the worker went missing. The same shall apply where it is not known for three months whether a worker who was on board an aircraft when it crashed, was lost or went missing or who was on board an aircraft and went missing during its flight is dead or alive, or where the death of such worker becomes apparent within three months but the time of death is not known. 例文帳に追加

第十条　船舶が沈没し、転覆し、滅失し、若しくは行方不明となつた際現にその船舶に乗つていた労働者若しくは船舶に乗つていてその船舶の航行中に行方不明となつた労働者の生死が三箇月間わからない場合又はこれらの労働者の死亡が三箇月以内に明らかとなり、かつ、その死亡の時期がわからない場合には、遺族補償給付、葬祭料、遺族給付及び葬祭給付の支給に関する規定の適用については、その船舶が沈没し、転覆し、滅失し、若しくは行方不明となつた日又は労働者が行方不明となつた日に、当該労働者は、死亡したものと推定する。航空機が墜落し、滅失し、若しくは行方不明となつた際現にその航空機に乗つていた労働者若しくは航空機に乗つていてその航空機の航行中行方不明となつた労働者の生死が三箇月間わからない場合又はこれらの労働者の死亡が三箇月以内に明らかとなり、かつ、その死亡の時期がわからない場合にも、同様とする。 - 日本法令外国語訳データベースシステム

Article 14 (1) The temporary absence from work compensation benefits shall be paid from the fourth day on which a worker fails to receive wages because of an inability to work due to medical treatment for an injury or disease resulting from an employment-related cause, and the benefit amount for one day shall be an amount equivalent to 60 percent of the basic daily benefit amount; provided, however, that the amount of the temporary absence from work compensation benefits for days on which a worker works for only a portion of the prescribed working hours due to medical treatment for an injury or disease resulting from an employment-related cause shall be an amount equivalent to 60 percent of the amount obtained by deducting the amount of the wages to be paid for said work from the basic daily benefit amount (in cases where the amount prescribed in Article 8-2, paragraph (2), item (ii) (hereinafter referred to as "the maximum amount" in this paragraph) is regarded as the basic daily benefit amount, the basic daily benefit amount to be paid on the assumption that the provision of said item does not apply) (in cases where the amount obtained by said deduction exceeds the maximum amount, the amount equivalent to the maximum amount). 例文帳に追加

第十四条　休業補償給付は、労働者が業務上の負傷又は疾病による療養のため労働することができないために賃金を受けない日の第四日目から支給するものとし、その額は、一日につき給付基礎日額の百分の六十に相当する額とする。ただし、労働者が業務上の負傷又は疾病による療養のため所定労働時間のうちその一部分についてのみ労働する日に係る休業補償給付の額は、給付基礎日額（第八条の二第二項第二号に定める額（以下この項において「最高限度額」という。）を給付基礎日額とすることとされている場合にあつては、同号の規定の適用がないものとした場合における給付基礎日額）から当該労働に対して支払われる賃金の額を控除して得た額（当該控除して得た額が最高限度額を超える場合にあつては、最高限度額に相当する額）の百分の六十に相当する額とする。 - 日本法令外国語訳データベースシステム

(5) In the case that an entrepreneur is ordered to pay a surcharge pursuant to the provisions of paragraph 1, the term "ten percent" appearing in paragraph 1 shall be "eight percent," the term "three percent" shall be "two point four percent", the term "two percent" shall be "one point six percent", the term "four percent" in the preceding paragraph shall be "three point two percent", the term "one point two percent" shall be "one percent", and the term "one percent" shall be "zero point eight percent" if the said entrepreneur had discontinued the relevant violation (limited to cases where the period of implementation pertaining to the violation is less than two years, except for cases that fall under the next paragraph) by the day one month prior to the date when the measure listed in item 4 of paragraph 1 of Article 47 or the measure as provided for in paragraph 1 of Article 102 was first made in relation to the case pertaining to the said violation (hereinafter referred to as "investigation start date" in this Article) (if the said measure is not made, the day one month prior to the date when the said entrepreneur received the notice pertaining to the said violation pursuant to the provisions of paragraph 5 of Article 49, as applied mutatis mutandis pursuant to paragraph 6 of Article 50 after deemed replacement (hereinafter referred to as "advance notice" in next paragraph and paragraph 7). 例文帳に追加

５　第一項の規定により課徴金の納付を命ずる場合において、当該事業者が、当該違反行為に係る事件について第四十七条第一項第四号に掲げる処分又は第百二条第一項に規定する処分が最初に行われた日（以下この条において「調査開始日」という。）の一月前の日（当該処分が行われなかつたときは、当該事業者が当該違反行為について第五十条第六項において読み替えて準用する第四十九条第五項の規定による通知（次項及び第七項において「事前通知」という。）を受けた日の一月前の日）までに当該違反行為をやめた者（次項に該当する場合を除き、当該違反行為に係る実行期間が二年未満である場合に限る。）であるときは、第一項中「百分の十」とあるのは「百分の八」と、「百分の三」とあるのは「百分の二・四」と、「百分の二」とあるのは「百分の一・六」と、前項中「百分の四」とあるのは「百分の三・二」と、「百分の一・二」とあるのは「百分の一」と、「百分の一」とあるのは「百分の〇・八」とする。 - 日本法令外国語訳データベースシステム

Article 23-4 When, during the period on or after the day on which a Shelf Registration was made but before the day on which the Shelf Registration ceases to be effective, documents of the same kind as the Reference Documents referenced in the Shelf Registration Statement under paragraph (2) of the preceding Article are newly submitted, or there occurs any other circumstance which, as specified by a Cabinet Office Ordinance, requires amendment of descriptions in the Shelf Registration Statement and documents attached thereto (hereinafter collectively referred to as "Shelf Registration Documents" in this Article) for the public interest or protection of investors, the person having made the Shelf Registration (hereinafter referred to as the "Shelf Registration Holder") shall submit an Amended Shelf Registration Statement to the Prime Minister pursuant to the provisions of a Cabinet Office Ordinance. This shall also apply to cases where despite the lack of new submission of such documents or such circumstance, the Shelf Registration Holder finds that any description in the Shelf Registration Documents should be amended. In this case, however, the Shelf Registration Holder may not make any amendment to increase the Planned Amount of Issue, change the Planned Issue Period or change other matters specified by a Cabinet Office Ordinance. 例文帳に追加

第二十三条の四　発行登録を行つた日以後当該発行登録がその効力を失うこととなる日前において、発行登録書において前条第二項の規定により参照すべき旨記載されている参照書類と同種の書類が新たに提出されたときその他当該発行登録に係る発行登録書及びその添付書類（以下この条において「発行登録書類」という。）に記載された事項につき公益又は投資者保護のためその内容を訂正する必要があるものとして内閣府令で定める事情があるときは、当該発行登録をした者（以下「発行登録者」という。）は、内閣府令で定めるところにより訂正発行登録書を内閣総理大臣に提出しなければならない。当該事情がない場合において、発行登録者が当該発行登録書類のうちに訂正を必要とするものがあると認めたときも、同様とする。この場合においては、発行予定額の増額、発行予定期間の変更その他の内閣府令で定める事項を変更するための訂正を行うことはできない。 - 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

Article 24-4-3 (1) Article 7, Article 9(1) and Article 10(1) shall apply mutatis mutandis to a Confirmation Letter. 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" in Article 7 shall be deemed to be replaced with "a Confirmation Letter, or there occurs any other circumstance provided for by a Cabinet Office Ordinance as that which requires amendment of a Confirmation Letter for the public interest or protection of investors"; the terms "the person making the notification" and "an amendment" in Article 7 shall be deemed to be replaced with "the person submitting the Confirmation Letter" and "an amendment Confirmation Letter," 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 Confirmation Letter" and "an amendment Confirmation Letter," respectively: the term "the person submitting the Securities Registration Statement"; and the part "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 Confirmation Letter" and "to submit an amendment Confirmation Letter," respectively; and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第二十四条の四の三　第七条、第九条第一項及び第十条第一項の規定は、確認書について準用する。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「確認書」と、「届出者」とあるのは「確認書の提出者」と、「訂正届出書」とあるのは「訂正確認書」と、第九条第一項中「届出者」とあるのは「確認書の提出者」と、「訂正届出書」とあるのは「訂正確認書」と、第十条第一項中「届出者」とあるのは「確認書の提出者」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「訂正確認書の提出」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

Article 24-4-5 (1) Article 7, Article 9(1) and Article 10(1) shall apply mutatis mutandis to an Internal Control Report 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" in Article 7 shall be deemed to be replaced with "an Internal Control Report and document attached thereto, or there occurs any other circumstance provided for by a Cabinet Office Ordinance as that which requires amendment of an Internal Control Report and documents attached thereto for the public interest or protection of investors"; the terms "the person making the notification" and "an amendment" in Article 7 shall be deemed to be replaced with "the person submitting the Internal Control 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 Internal Control Report" and "an amendment report," respectively; the term "the person submitting the Securities Registration Statement" and the part "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 Internal Control Report" and "to submit an amendment report," respectively; and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第二十四条の四の五　第七条、第九条第一項及び第十条第一項の規定は、内部統制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「内部統制報告書及びその添付書類」と、「届出者」とあるのは「内部統制報告書の提出者」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「内部統制報告書の提出者」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「内部統制報告書の提出者」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ほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

(3) Article 7, Article 9(1) and Article 10(1) shall apply mutatis mutandis to a Status Report of Parent Company, etc. 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" in Article 7 shall be deemed to be replaced with "a Status Report of Parent Company, etc. (meaning Status Report of Parent Company, etc. as provided for in Article 24-7(1); the same shall apply hereinafter), or there occurs any other circumstance provided for by a Cabinet Office Ordinance as that which requires amendment of a Status Report of Parent Company, etc. for the public interest or protection of investors"; the terms "the person making the notification" and "an amendment" in Article 7 shall be deemed to be replaced with "the person submitting the Status Report of Parent Company, etc." 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 Status Report of Parent Company, etc." and "an amendment report," respectively: the term "the person submitting the Securities Registration Statement"; and the part "to submit an amendment and may, when he/she finds 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 Status Report of Parent Company, etc." and "to submit an amendment report," respectively; and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

３　第七条、第九条第一項及び第十条第一項の規定は、親会社等状況報告書について準用する。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「親会社等状況報告書（第二十四条の七第一項に規定する親会社等状況報告書をいう。以下同じ。）」と、「届出者」とあるのは「親会社等状況報告書の提出者」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「親会社等状況報告書の提出者」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「親会社等状況報告書の提出者」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ほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

(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

(2) In cases where the preceding paragraph (excluding items (i) and (iv)) is applicable, when the Tender Offeror fails to state the fact that he/she had concluded a contract for making Purchase, etc. of Share Certificates, etc. pertaining to the Tender Offer not through the Tender Offer after the last day of the Tender Offer Period and then he/she makes Purchase, etc. under the contract after the last day of the Tender Offer Period, the amount of damages to be paid to a person who makes Sales, etc. of Share Certificates, etc. in response to the Tender Offer (excluding a person who makes Sales, etc. of Share Certificates, etc. under the contract, a person who makes Sales, etc. of Share Certificates, etc. to which Article 27-5 is applicable and a person who belongs to the part of persons referred to in Article 27-18(2)(i)) shall be the amount calculated by multiplying the difference between the price (including the provision of profit equivalent thereto; in cases where two or more prices are used for the Purchases, etc., the most favorable price) paid by the Tender Offeror, etc. for the Purchase, etc. and the Tender Offer Price, by the number of Share Certificates, etc. Offered to Sell by the person who is entitled to claim damages under the Article 18(1) as applied mutatis mutandis pursuant to the preceding paragraph. 例文帳に追加

２　前項（第一号及び第四号を除く。）の規定の適用がある場合において、公開買付者が、当該公開買付期間の末日後に当該公開買付けに係る株券等の買付け等を当該公開買付けによらないで行う契約があるにもかかわらず、公開買付届出書又は公開買付説明書にその旨の記載をすることなく、当該公開買付期間の末日後に当該契約による買付け等をしたときは、当該公開買付者が当該公開買付けに応じて株券等の売付け等をした者（当該契約により株券等の売付け等をした者、第二十七条の五の規定に該当する株券等の売付け等をした者及び第二十七条の十八第二項第一号に規定する一部の者を除く。）に対し賠償の責めに任ずべき額は、当該公開買付者が当該買付け等をした価格（これに相当する利益の供与を含み、当該価格が均一でない場合には、その最も有利な価格とする。）から公開買付価格を控除した金額に前項において準用する第十八条第一項の規定による請求権者の応募株券等の数を乗じた額とする。 - 日本法令外国語訳データベースシステム

(3) Article 27-3(4) shall apply mutatis mutandis to cases where an amendment is submitted under Article 27-8(1) to (4) inclusive as applied mutatis mutandis pursuant to the preceding paragraph. In this case, the part "to the Issuer of the Share Certificates, etc. to which the Tender Offer is made (and the person who has already submitted a Tender Offer Notification with regard to any Share Certificates, etc. issued by the Issuer as of the day on which the Tender Offer Notification is submitted, if any), and, if the Share Certificates, etc. for which the Tender Offer is made fall under any of the categories listed in the following items, also send a copy of the Tender Offer Notification to the exchange or association specified in the following items for each kind of Securities set forth in the respective items" in the first sentence of Article 27-3(4) shall be deemed to be replaced with "to the exchange or association specified in the following items for each kind of Listed Share Certificates, etc. set forth in the respective items, and also send a copy of the Tender Offer Notification to the person who has already submitted a Tender Offer Notification with regard to any Share Certificates, etc. issued by the Issuer as of the day on which the amendment is submitted, if any"; and the term "Share Certificates, etc." in the items of Article 27-3(4) shall be deemed to be replaced with "Listed Share Certificates, etc." 例文帳に追加

３　第二十七条の三第四項の規定は、前項において準用する第二十七条の八第一項から第四項までの規定により訂正届出書が提出された場合について準用する。この場合において、第二十七条の三第四項前段中「当該公開買付けに係る株券等の発行者（当該公開買付届出書を提出した日において、既に当該発行者の株券等に係る公開買付届出書の提出をしている者がある場合には、当該提出をしている者を含む。）に送付するとともに、当該公開買付けに係る株券等が次の各号に掲げる株券等に該当する場合には、当該各号に掲げる株券等の区分に応じ、当該各号に定める者」とあるのは「次の各号に掲げる当該公開買付けに係る上場株券等の区分に応じ、当該各号に定める者に送付するとともに、当該訂正届出書を提出した日において、既に当該公開買付者が発行者である株券等に係る公開買付届出書の提出をしている者がある場合には、当該提出をしている者」と、同項各号中「株券等」とあるのは「上場株券等」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

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

(3) With respect to the application of the provisions of item (i) of the preceding paragraph in the case where payment has been made for s of surplus, etc. whose base dates for payment are included in the base business year, with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act (where payment was made for the said two or more dividends of surplus, etc. in a year preceding the applicable business year pertaining to the base business year for the said dividends of surplus, etc. (hereinafter such paid dividend of surplus, etc. shall be referred to as a "specified dividend of surplus, etc." in this paragraph), excluding the said two or more dividends of surplus) (including the cases where payment has been made for a specified dividend of surplus, etc. and payment has not been made for a dividend of surplus, etc. whose base date for payment is included in the said base business year up to the day on which six months have elapsed after the final day of the base business year for the said specified dividend of surplus, etc.), the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of the said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv): 例文帳に追加

３　法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等（当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用年の前年以前の年に支払われた剰余金の配当等（以下この項において「特定剰余金配当等」という。）である場合の当該二以上の剰余金の配当等を除く。）の支払があつた場合（特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。）における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。 - 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

Article 49 With regard to Transferred Specified Electrical Appliances and Materials pertaining to a product type for which approval under Article 18 or Article 23, paragraph (1) of the Old Electrical Appliance and Material Control Act or confirmation under Article 23-2, paragraph (1) of the Old Electrical Appliance and Material Control Act had been obtained at the time of enforcement of Article 10, or with regard to Class-B Electrical Appliances and Materials as set forth in Article 2, paragraph (2) of the Old Electrical Appliance and Material Control Act with structures pertaining to a notification under Article 26-2, paragraph (1) or Article 26-3, paragraph (1) of the Old Electrical Appliance and Material Control Act which fall into the category of Electrical Appliances and Materials set forth in Article 2, paragraph (1) of the Electrical Appliance and Material Safety Act, labeling under Article 25, paragraph (1) or Article 26-6, paragraph (1) may be affixed during the one year from the day of enforcement of Article 10 (with regard to those specified by Cabinet Order as Transferred Electrical Appliances and Materials that require a considerable period of time for the repair or alteration of manufacturing equipment accompanied with the change of labeling, the period specified by Cabinet Order for the relevant Transferred Electrical Appliances and Materials within a limit not exceeding three years from the day of the enforcement of Article 10), notwithstanding the provisions of Article 10, paragraph (2) of the Electrical Appliance and Material Safety Act. 例文帳に追加

第四十九条　第十条の規定の施行の際現に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認可若しくは旧電気用品取締法第二十三条の二第一項の確認を受けている型式に係る移行特定電気用品又は旧電気用品取締法第二十六条の二第一項若しくは第二十六条の三第一項の規定による届出に係る構造の旧電気用品取締法第二条第二項の乙種電気用品であって電気用品安全法第二条第一項の電気用品であるものについては、電気用品安全法第十条第二項の規定にかかわらず、第十条の規定の施行の日から起算して一年間（表示の変更に伴う製造設備の修理又は改造に相当の期間を要する移行電気用品として政令で定めるものにあっては、第十条の規定の施行の日から起算して三年を超えない範囲内において移行電気用品ごとに政令で定める期間）は、旧電気用品取締法第二十五条第一項又は第二十六条の六第一項の規定の例による表示を付することができる。 - 日本法令外国語訳データベースシステム

Article 46 (1) Where a taxpayer has suffered a considerable loss of property due to earthquake, flood, wind, lightning, fire or other similar natural disaster, if any of the taxpayer's national tax falls under any of the following and is payable within one year from the day on which the taxpayer suffered such loss, the district director of the tax office (in cases where the director-general of a customs house or the regional commissioner of a Regional Taxation Bureau collects national taxes pursuant to the provisions of the proviso to Article 43, paragraph (1), or paragraph (3) or paragraph (4) of said Article, or Article 44, paragraph (1) (Competent Agency for Collection of National Taxes), the director-general or the regional commissioner; hereinafter referred to as the "district director of the tax office, etc." in this Chapter) may, based on an application filed by the taxpayer within two months from the day on which such disaster ended, grant a grace period for payment of the national tax in whole or in part for up to one year from the due date for payment (in the case of a withholding tax for which no notice of tax due has been given, its statutory due date for payment) (in the case of the national tax set forth in item (iii), the such grace period shall be specified by Cabinet Order), as provided for by Cabinet Order: 例文帳に追加

第四十六条　税務署長（第四十三条第一項ただし書、第三項若しくは第四項又は第四十四条第一項（国税の徴収の所轄庁）の規定により税関長又は国税局長が国税の徴収を行う場合には、その税関長又は国税局長。以下この章において「税務署長等」という。）は、震災、風水害、落雷、火災その他これらに類する災害により納税者がその財産につき相当な損失を受けた場合において、その者がその損失を受けた日以後一年以内に納付すべき国税で次に掲げるものがあるときは、政令で定めるところにより、その災害のやんだ日から二月以内にされたその者の申請に基づき、その納期限（納税の告知がされていない源泉徴収による国税については、その法定納期限）から一年以内の期間（第三号に掲げる国税については、政令で定める期間）を限り、その国税の全部又は一部の納税を猶予することができる。 - 日本法令外国語訳データベースシステム

(i) If the ratio between the amount of the insurance benefits concerning employment injury provided for in the Industrial Accident Insurance Act (excluding the lump sum compensation for surviving family paid in case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act and the insurance benefits pertaining to persons afflicted with a specific disease) prior to the day on which three months have elapsed from the day the business is terminated, plus the amount of the benefits specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 12, paragraph (3) on one hand, and the amount of final insurance premiums pertaining to the general insurance premiums (or, in case of the businesses set forth in the same Article, paragraph (1), item (i), the amount of the portion corresponding to the industrial accident insurance rate; the same shall apply in the following item) after deducting the amount of the portion corresponding to the off-the-job injury rate, plus the amount of final insurance premiums pertaining to the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment off-the-job injury rate, multiplied by the Class I adjustment rate on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less, and such ratio does not change on and after such date, or such ratio is deemed as not changing beyond the scope specified by the Ordinance of the Ministry of Health, Labour and Welfare; or 例文帳に追加

一　事業が終了した日から三箇月を経過した日前における労災保険法の規定による業務災害に関する保険給付（労災保険法第十六条の六第一項第二号の場合に支給される遺族補償一時金及び特定疾病にかかつた者に係る保険給付を除く。）の額に第十二条第三項の厚生労働省令で定める給付金の額を加えた額と一般保険料に係る確定保険料の額（同条第一項第一号の事業については、労災保険率に応ずる部分の額。次号において同じ。）から非業務災害率に応ずる部分の額を減じた額に第一種特別加入保険料に係る確定保険料の額から特別加入非業務災害率に応ずる部分の額を減じた額を加えた額に第一種調整率を乗じて得た額との割合が百分の八十五を超え、又は百分の七十五以下であつて、その割合がその日以後において変動せず、又は厚生労働省令で定める範囲を超えて変動しないと認められるとき。 - 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

Article 3 (1) With regard to inward direct investment, etc. pertaining to a notification prior to the enforcement date for which the period during which inward direct investment, etc. may not be made as prescribed in Article 27, paragraph (2) of the Act has not expired at the time of enforcement of this Order and which falls under inward direct investment, etc. that needs to be reported pursuant to the provisions of Article 55-5, paragraph (1) of the Foreign Exchange and Foreign Trade Act after the revision by the Act for Partial Revision of the Foreign Exchange and Foreign Trade Control Act (said Foreign Exchange and Foreign Trade Act shall be hereinafter referred to as the "New Act") due to its relevance to a business type specified by the Minister of Finance and the minister having jurisdiction over the business as prescribed in Article 3, paragraph (3) of the Order on Inward Direct Investment, etc. after the revision by this Order (said Order on Inward Direct Investment, etc. shall be hereinafter referred to as the "New Order") or a country set forth in appended table 1 as prescribed in paragraph (4) of the same Article, the foreign investor who has given said notification may make said inward direct investment, etc. on or after the enforcement date by deeming said period to have expired on the day preceding the enforcement date. In this case, said notification shall be deemed to be a report which was made pursuant to the provisions of the main clause of the same paragraph on the day of making said inward direct investment, etc. 例文帳に追加

第三条　この命令の施行の際現に旧法第二十七条第二項に規定する対内直接投資等を行ってはならない期間が満了していない施行日前の届出に係る対内直接投資等で、この命令による改正後の対内直接投資等に関する命令（以下「新令」という。）第三条第三項に規定する大蔵大臣及び事業所管大臣が定める業種又は同条第四項に規定する別表第一に掲げる国に該当するため外国為替及び外国貿易管理法の一部を改正する法律による改正後の外国為替及び外国貿易法（以下「新法」という。）第五十五条の五第一項の規定により報告しなければならない対内直接投資等に該当するものについては、施行日の前日において当該期間が満了したものとみなして、当該届出をした外国投資家は、施行日以後当該対内直接投資等を行うことができる。この場合において、当該届出は、当該対内直接投資等が行われた日において同項本文の規定によりされた報告とみなす。 - 日本法令外国語訳データベースシステム

Article 52-3 (1) A Major Holder of the Bank's Voting Rights shall, in the case where any matters listed in each item of paragraph (1) of the preceding Article have been changed (in the case of a change in the Proportion of Voting Rights Held, it shall be limited to a case where the proportion has increased or decreased by one hundredth or more) after the day on which he/she became a holder of voting rights exceeding 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, he/she shall, pursuant to the provisions of a Cabinet Office Ordinance, submit a report pertaining to that change (hereinafter referred to as a "Change Report" in this Article and the following Article) to the Prime Minister within five days from that day (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); provided, however, that this shall not apply to the case where a Change Report has already been submitted based on a decrease in the Proportion of Voting Rights Held by one hundredth or more and the Proportion of Voting Rights Held stated in that Change Report is five hundredths or less, or to any other case specified by a Cabinet Office Ordinance. 例文帳に追加

第五十二条の三　銀行議決権大量保有者は、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となつた日の後に、前条第一項各号に掲げる事項の変更があつた場合（議決権保有割合の変更の場合にあつては、百分の一以上増加し又は減少した場合に限る。）には、内閣府令で定めるところにより、その日から五日以内（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、当該変更に係る報告書（以下この条及び次条において「変更報告書」という。）を内閣総理大臣に提出しなければならない。ただし、議決権保有割合が百分の一以上減少したことによる変更報告書で当該変更報告書に記載された議決権保有割合が百分の五以下であるものを既に提出している場合その他の内閣府令で定める場合については、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

(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

(a) The owner of the patent, with the written and verified consent of all persons having grants or licenses or other right, title or interest in and to the patent and the invention covered thereby, which have been recorded in the Office, may surrender his patent, any claim or claims forming part thereof to the Office for cancellation. The petition for cancellation shall be in writing, duly verified by the petitioner and if executed abroad shall be authenticated. (Sec. 56, IP CODE) (b) Any person may give notice to the Office of his opposition to the surrender of a patent, and if he does so, the Bureau shall notify the proprietor of the patent and determine the question. (c) If the Office is satisfied that the patent may properly be surrendered, it may accept the offer and, as from the day when notice of his acceptance is published in the IPO Gazette, the patent shall cease to have effect, but no action for infringement shall lie and no right compensation shall accrue for any use of the patented invention before that day for the services of the government. (Sec. 56, IP CODE)例文帳に追加

(a)特許の所有者は，庁の記録にある特許及び特許に係る発明における若しくはそれについての権利，ライセンスその他の権利，権原又は利益を有する者の全員が宣誓した合意書をもって，当該特許又はそのクレームを取消のために権利放棄することができる。取消の申請は，申請人が適正に宣誓した書面によるものとし，海外で作成された場合は，認証を受けなければならない。(IP法第56条) (b)何人も，特許の権利放棄について庁に対し異議を申し立てることができ，この場合は，局は，特許の所有者に通知し，その事項について決定をする。 (c)庁は，特許を適正に権利放棄することができると認めた場合は，その申出を受理することができ，当該特許は，その受理の通知がIPO公報に公告された日から効力を失う。ただし，この日より前の政府の役務のための当該特許発明の使用については，侵害訴訟を提起することができず，また，権利補償も生じない。(IP法第56条) - 特許庁

Article 102 (1) The provision of Article 13(1) of the Banking Act after the revision by the provision of Article 10 (hereinafter referred to as the "New Banking Act") (including the Cases where it is applied mutatis mutandis pursuant to Article 17 of the Long-Term Credit Bank Act after the revision by the provision of Article 11 (hereinafter referred to as the "New Long-Term Credit Bank Act"), Article 89 of the Shinkin Bank Act after the revision by the provision of Article 13 (hereinafter referred to as the "New Shinkin Bank Act"), Article 94 of the Labor Bank Act after the revision by the provision of Article 14 (hereinafter referred to as the "New Labor Bank Act") and Article 6 of the Act on Financial Businesses by Cooperative after the revision by the provision of Article 16 (hereinafter referred to as the "New Act on Financial Businesses by Cooperative") (hereinafter referred to as the "Cases where it is applied mutatis mutandis pursuant to Article 17 of the New Long-Term Credit Bank Act, etc." in this Article to Article 105 inclusive of these Supplementary Provisions); hereinafter the same shall apply in this and the following paragraph) shall not apply, until the day on which one year has elapsed from the Effective Date, to granting of credit, etc. (meaning granting of credit, etc. as defined by Article 13(1) of the New Banking Act; hereinafter the same shall apply in this and the following paragraph) by a Bank (meaning a Bank as defined by Article 2(1) of the New Banking Act; hereinafter the same shall apply), Long-Term Credit Bank (meaning a Long-Term Credit Bank as defined by Article 2 of the New Long-Term Credit Bank Act; hereinafter the same shall apply), Shinkin Bank or federation of Shinkin Banks, labor bank or federation of labor banks, or credit cooperatives or Federation of Credit Cooperatives (meaning Federation of Credit Cooperatives as defined by Article 2(1) of the New Act on Financial Businesses by Cooperative; hereinafter the same shall apply) (hereinafter collectively referred to as the "Bank, etc." in this Article to Article 105 inclusive of these Supplementary Provisions) to one person as defined by Article 13(1) of the New Banking Act of which the amount exceeds the Limit of Granting of Credit, etc. (meaning Limit of Granting of Credit, etc. as defined by Article 13(1) of the New Banking Act; hereinafter the same shall apply in this paragraph) at the time when this Act comes into effect, if the Bank, etc. notifies thereof to the Financial Reconstruction Commission (the Financial Reconstruction Commission or the Minister of Labor in the case of labor bank or federation of labor banks, or the administrative agency referred to in Article 7(1) of the New Act on Financial Businesses by Cooperative in the case of credit cooperatives or Federation of Credit Cooperatives; hereinafter the same shall apply in this and the following paragraph) until the day on which three months have elapsed from the Effective Date. In this case, where it is likely that if the Bank, etc. does not continue granting of credit, etc. in excess of the Limit of Granting of Credit, etc. to the one person even after the day on which one year has elapsed from the Effective Date, it would significantly hinder the continuation of the business of the one person, or where there is other unavoidable reason, and when the Bank, etc. obtains an approval from the Financial Reconstruction Commission before that day, the Bank, etc. shall be deemed to obtain the approval referred to in the proviso to Article 13(1) of the New Banking Act on the day after that day. 例文帳に追加

第百二条　第十条の規定による改正後の銀行法（以下「新銀行法」という。）第十三条第一項（第十一条の規定による改正後の長期信用銀行法（以下「新長期信用銀行法」という。）第十七条、第十三条の規定による改正後の信用金庫法（以下「新信用金庫法」という。）第八十九条、第十四条の規定による改正後の労働金庫法（以下「新労働金庫法」という。）第九十四条、及び第十六条の規定による改正後の協同組合による金融事業に関する法律（以下「新協金法」という。）第六条において準用する場合（以下この条から附則第百五条までにおいて「新長期信用銀行法第十七条等において準用する場合」という。）を含む。以下この項及び次項において同じ。）の規定は、この法律の施行の際現に新銀行法第十三条第一項に規定する同一人に対する信用の供与等（同項に規定する信用の供与等をいう。以下この項及び次項において同じ。）の額が信用供与等限度額（同条第一項に規定する信用供与等限度額をいう。以下この項において同じ。）を超えている銀行（新銀行法第二条第一項に規定する銀行をいう。以下同じ。）、長期信用銀行（新長期信用銀行法第二条に規定する長期信用銀行をいう。以下同じ。）、信用金庫若しくは信用金庫連合会、労働金庫若しくは労働金庫連合会又は信用協同組合若しくは信用協同組合連合会（新協金法第二条第一項に規定する信用協同組合連合会をいう。以下同じ。）（以下この条から附則第百五条までにおいて「銀行等」という。）の当該同一人に対する信用の供与等については、当該銀行等が施行日から起算して三月を経過する日までにその旨を金融再生委員会（労働金庫又は労働金庫連合会にあっては金融再生委員会及び労働大臣とし、信用協同組合又は信用協同組合連合会にあっては新協金法第七条第一項に規定する行政庁とする。以下この項及び次項において同じ。）に届け出たときは、施行日から起算して一年を経過する日までの間は、適用しない。この場合において、当該銀行等が、当該同一人に対して同日後も引き続き信用供与等限度額を超えて当該信用の供与等をしないこととすれば当該同一人の事業の継続に著しい支障を生ずるおそれがある場合その他のやむを得ない理由がある場合において同日までに金融再生委員会の承認を受けたときは、当該銀行等は、同日の翌日において新銀行法第十三条第一項ただし書の規定による承認を受けたものとみなす。 - 日本法令外国語訳データベースシステム

Article 24 (1) When Securities (excluding Regulated Securities; hereinafter the same shall apply in this Article, except in the following items) issued by a company fall under any of the categories specified in the following items, the company shall submit, for each business year, a report stating the trade name of the company, financial conditions of the Corporate Group to which the company belongs and of the company, other important matters concerning the company's business and other matters specified by a Cabinet Office Ordinance as necessary and appropriate for the public interest or protection of investors (hereinafter referred to as an "Annual Securities Report") to the Prime Minister within three months after the end of that business year (or, in the case of a foreign company, within the period specified by a Cabinet Order as the period necessary and appropriate for the public interest or protection of investors) pursuant to the provisions of a Cabinet Office Ordinance; provided however, that this shall not apply to cases where the Securities issued by the company fall under the category of Securities specified in item (iii) below (limited to share certificates and other Securities specified by a Cabinet Order) and the numbers of holders of the Securities on the last day of that business year and on the respective last days of the business years that began within four years before the day on which that business year began are fewer than the number calculated pursuant to the provisions of a Cabinet Order, if the Prime Minister approves pursuant to the provisions of a Cabinet Office Ordinance that even if the company does not submit Annual Securities Reports, the public interest or protection of investors would not be impaired (limited to the company for which five years have already passed after the end of the Starting Year of the Report Submission (meaning the business year that includes the day on which the main clause of Article 4(1) or (2) or the main clause of Article 23-8(1) or (2) became applicable to the Public Offering or Secondary Distribution of the Securities, or, the latest one of such business years); where the Securities issued by the company fall under the category of Securities specified in item (iv) below, if the amount of the stated capital of the company is less than 500 million yen (or if, in cases where the Securities are Rights in Securities Investment Business, etc. that shall be deemed as Securities under Article 2(2), the amount that is specified by a Cabinet Order as the amount of the stated capital of the company is less than the amount specified by a Cabinet Order on the last day of that business year) or if the number of holders of the Securities on the last day of that business year are fewer than the number specified by a Cabinet Order; and where the Securities issued by the company fall under the category of Securities specified in item (iii) or (iv) below, if the Prime Minister approves as specified by a Cabinet Order that even if the company does not submit Annual Securities Reports, the public interest or protection of investors would not be impaired. 例文帳に追加

第二十四条　有価証券の発行者である会社は、その会社が発行者である有価証券（特定有価証券を除く。次の各号を除き、以下この条において同じ。）が次に掲げる有価証券のいずれかに該当する場合には、内閣府令で定めるところにより、事業年度ごとに、当該会社の商号、当該会社の属する企業集団及び当該会社の経理の状況その他事業の内容に関する重要な事項その他の公益又は投資者保護のため必要かつ適当なものとして内閣府令で定める事項を記載した報告書（以下「有価証券報告書」という。）を、当該事業年度経過後三月以内（当該会社が外国会社である場合には、公益又は投資者保護のため必要かつ適当なものとして政令で定める期間内）に、内閣総理大臣に提出しなければならない。ただし、当該有価証券が第三号に掲げる有価証券（株券その他の政令で定める有価証券に限る。）に該当する場合においてその発行者である会社（報告書提出開始年度（当該有価証券の募集又は売出しにつき第四条第一項本文若しくは第二項本文又は第二十三条の八第一項本文若しくは第二項の規定の適用を受けることとなつた日の属する事業年度をいい、当該報告書提出開始年度が複数あるときは、その直近のものをいう。）終了後五年を経過している場合に該当する会社に限る。）の当該事業年度の末日及び当該事業年度の開始の日前四年以内に開始した事業年度すべての末日における当該有価証券の所有者の数が政令で定めるところにより計算した数に満たない場合であつて有価証券報告書を提出しなくても公益又は投資者保護に欠けることがないものとして内閣府令で定めるところにより内閣総理大臣の承認を受けたとき、当該有価証券が第四号に掲げる有価証券に該当する場合において、その発行者である会社の資本金の額が当該事業年度の末日において五億円未満（当該有価証券が第二条第二項の規定により有価証券とみなされる有価証券投資事業権利等である場合にあつては、当該会社の資産の額として政令で定めるものの額が当該事業年度の末日において政令で定める額未満）であるとき、及び当該事業年度の末日における当該有価証券の所有者の数が政令で定める数に満たないとき、並びに当該有価証券が第三号又は第四号に掲げる有価証券に該当する場合において有価証券報告書を提出しなくても公益又は投資者保護に欠けることがないものとして政令で定めるところにより内閣総理大臣の承認を受けたときは、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 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

(10) Where a person who has submitted a written application for tax exemption of book-entry transfer national government bonds has, after submission, changed the name or address initially stated in the said written application for tax exemption of book-entry transfer national government bonds, the person shall, no later than the day preceding the day on which the person is to receive, for the first time since the date of change, payment of interest on the book-entry transfer national government bonds for which the person made entries or records under the book-entry transfer system through the specified book-entry transfer institution, etc. or qualified foreign intermediary to which the person submitted the said written application for tax exemption of book-entry transfer national government bonds, submit a written application stating the person's new name or address and any other matters specified by an Ordinance of the Ministry of Finance, to the district director prescribed in paragraph (1)(i)(a), via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this paragraph), or via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds. In this case, where the person has failed to submit the said written application, the provision of paragraph (1) shall not apply to interest on the said book-entry transfer national government bonds to be received by the person on or after the day on which the change has been made. 例文帳に追加

１０　振替国債非課税適用申告書を提出した者が、その提出後、当該振替国債非課税適用申告書に記載した氏名若しくは名称又は住所の変更をした場合には、その者は、その変更をした日以後最初に当該振替国債非課税適用申告書を提出した特定振替機関等又は適格外国仲介業者から振替記載等を受けている振替国債の利子の支払を受けるべき日の前日までに、その変更をした後のその者の氏名又は名称及び住所その他の財務省令で定める事項を記載した申告書を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替国債の振替記載等に係る他の特定間接口座管理機関）及び当該振替国債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この項において同じ。）を経由し、又は当該適格外国仲介業者（当該適格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、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替国債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替国債の振替記載等に係る外国間接口座管理機関）及び当該振替国債の振替記載等に係る特定振替機関等を経由して第一項第一号イに規定する税務署長に提出しなければならない。この場合において、当該申告書を提出しなかつたときは、その該当することとなつた日以後に支払を受ける当該振替国債の利子については、同項の規定は、適用しない。 - 日本法令外国語訳データベースシステム

(11) Where a person who submitted a written application for tax exemption of book-entry transfer local government bonds has, after submission, changed the name or address initially stated in the said written application for tax exemption of book-entry transfer local government bonds, the person shall, no later than the day preceding the day on which the person is to receive, for the first time since the date of change, payment of interest on the book-entry transfer local government bonds for which the person made entries or records under the book-entry transfer system through the specified book-entry transfer institution, etc. or qualified foreign intermediary to which the person submitted the said written application for tax exemption of book-entry transfer local government bonds, submit a written application stating the person's new name or address and any other matters specified by an Ordinance of the Ministry of Finance, to the district director prescribed in paragraph (1)(ii)(a), via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this paragraph) and the person who pays the said interest, or via [1] the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] the person who pays the said interest. In this case, where the person has failed to submit the said written application, the provision of paragraph (1) shall not apply to interest on the said book-entry transfer local government bonds to be received by the person on or after the day on which the change has been made. 例文帳に追加

１１　振替地方債非課税適用申告書を提出した者が、その提出後、当該振替地方債非課税適用申告書に記載した氏名若しくは名称又は住所の変更をした場合には、その者は、その変更をした日以後最初に当該振替地方債非課税適用申告書を提出した特定振替機関等又は適格外国仲介業者から振替記載等を受けている振替地方債の利子の支払を受けるべき日の前日までに、その変更をした後のその者の氏名又は名称及び住所その他の財務省令で定める事項を記載した申告書を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替地方債の振替記載等に係る他の特定間接口座管理機関）及び当該振替地方債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この項において同じ。）及び当該利子の支払をする者を経由し、又は当該適格外国仲介業者（当該適格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、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替地方債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替地方債の振替記載等に係る外国間接口座管理機関）及び当該振替地方債の振替記載等に係る特定振替機関等並びに当該利子の支払をする者を経由して第一項第二号イに規定する税務署長に提出しなければならない。この場合において、当該申告書を提出しなかつたときは、その該当することとなつた日以後に支払を受ける当該振替地方債の利子については、同項の規定は、適用しない。 - 日本法令外国語訳データベースシステム

Article 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 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