「Day」に関連した英語例文の一覧と使い方(573ページ目) - Weblio英語例文検索

Article 56-6 (1) The Minister of Land, Infrastructure, Transport and Tourism shall, by serving a written demand designating a deadline for the payment, demand a party who fails to pay their contribution by the due date pertaining to the disposition pursuant to the provisions of Article 43-5 paragraph (1) (limited to those pertaining to the Minister of Land, Infrastructure, Transport and Tourism), the disposition pursuant to the provisions of Article 43-2, Article 43-3 paragraph (1) or Article 43-4 paragraph (1), which apply mutatis mutandis to Article 43-9 paragraph (2), the disposition pursuant to the provisions of Article 8 paragraph (2) of the Enterprise Rationalization Promotion Act which apply mutatis mutandis to Article 43-10, the disposition concerning Port and Harbor Works, pursuant to the provisions of paragraph (4) of the same Article or the disposition pursuant to Article 56-4 paragraph (8) (limited to those pertaining to the Minister of Land, Infrastructure, Transport and Tourism). In this case, the deadline to be specified in the written demand shall be a date more than twenty (20) days from the day when the written demand is issued. 例文帳に追加

第五十六条の六　第四十三条の五第一項の規定に基づく処分（国土交通大臣に係るものに限る。）、第四十三条の九第二項において準用する第四十三条の二、第四十三条の三第一項若しくは第四十三条の四第一項の規定に基づく処分、第四十三条の十において準用する企業合理化促進法第八条第二項の規定に基づく処分、同条第四項の規定に基づく港湾工事に係る処分又は第五十六条の四第八項の規定に基づく処分（国土交通大臣に係るものに限る。）により納付すべき負担金をその納期限までに納付しない者がある場合においては、国土交通大臣は、督促状によって納付すべき期限を指定して督促しなければならない。この場合において、督促状により指定すべき期限は、督促状を発する日から起算して二十日以上経過した日でなければならない。 - 日本法令外国語訳データベースシステム

Article 144-14 (1) A Incorporated Commodity Exchange Dissolved in a Consolidation-Type Merger shall notify its shareholders and Registered Pledgees of Shares (which means registered pledgees of shares prescribed in Article 149, paragraph (1) of the Companies Act) as well as holders of rights to subscribe for new shares and Registered Pledgees of Rights to Subscribe for New Shares (which means registered pledgees of rights to subscribe for new shares prescribed in Article 270, paragraph (1) of the same Act) of the occurrence of a Consolidation-Type Merger and the names or trade names and addresses of the other Commodity Exchange Dissolved in a Consolidation-Type Merger and the Incorporated Commodity Exchange Established by a Consolidation-Type Merger, within two weeks from the day of the resolution of the general meeting of shareholders set forth in paragraph (1)of the preceding Article. 例文帳に追加

第百四十四条の十四　新設合併消滅株式会社商品取引所は、前条第一項の株主総会の決議の日から二週間以内に、その株主及び登録株式質権者（会社法第百四十九条第一項に規定する登録株式質権者をいう。）並びにその新株予約権者及び登録新株予約権質権者（同法第二百七十条第一項に規定する登録新株予約権質権者をいう。）に対し、新設合併をする旨並びに他の新設合併消滅商品取引所及び新設合併設立株式会社商品取引所の名称又は商号及び住所を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

Article 147-2 (1) In the case where a Member Commodity Exchange implements a Consolidation-Type Merger, if the Commodity Exchange Established by a Consolidation-Type Merger is a Member Commodity Exchange, the registration of dissolution shall be completed with regard to the Commodity Exchange Dissolved in a Consolidation-Type Merger and the registration of the establishment shall be completed with regard to the Commodity Exchange Established by a Consolidation-Type Merger within two weeks from the latest of any of the following days at the location of the principal offices and within three weeks from such day at the secondary offices. With regard to the application of Article 20, paragraph (2) in this case, the phrase "referred to in the preceding paragraph" in the same paragraph shall be deemed to be replaced with "of establishment with regard to the Commodity Exchange Established by a Consolidation-Type Merger." 例文帳に追加

第百四十七条の二　会員商品取引所が新設合併をする場合において、新設合併設立商品取引所が会員商品取引所であるときは、次の各号に掲げる日のいずれか遅い日から、その主たる事務所の所在地においては二週間以内に、その従たる事務所の所在地においては三週間以内に、新設合併消滅商品取引所については解散の登記をし、新設合併設立商品取引所については設立の登記をしなければならない。この場合における第二十条第二項の適用については、同項中「前項」とあるのは、「新設合併設立商品取引所についての設立」とする。 - 日本法令外国語訳データベースシステム

(ii) If a Commodity Exchange fails to open all or some of the Commodity Markets within three months from the day on which it became possible to open said Commodity Markets, if it has continuously suspended Futures Transactions (limited to those pertaining to transactions set forth in Article 2, paragraph (8), item (i) or (ii) in the case of a Commodity Market pertaining to a Listed Commodity and limited to those pertaining to transactions set forth in item (iii) of the same paragraph in the case of a Commodity Market pertaining to a Listed Commodity Index; hereinafter the same shall apply in this item) on all or some of the Commodity Markets for three months or more or if Futures Transactions on all or some of the Commodity Markets no longer conform to the criteria set forth in Article 15, paragraph (1), item (i) or Article 80, paragraph (1), item (iii), without a justifiable reason- Rescission of the permission under Article 9, license under Article 78 or approval for an amendment to the articles of incorporation 例文帳に追加

二　正当な理由がないのに商品市場を開設することができることとなつた日から三月以内に全部若しくは一部の商品市場を開設しないとき、引き続き三月以上全部若しくは一部の商品市場における先物取引（上場商品に係る商品市場にあつては第二条第八項第一号又は第二号に掲げる取引、上場商品指数に係る商品市場にあつては同項第三号に掲げる取引に係るものに限る。以下この号において同じ。）を停止したとき、又は全部若しくは一部の商品市場における先物取引が第十五条第一項第一号若しくは第八十条第一項第三号に掲げる基準に適合しなくなつたとき。　第九条若しくは第七十八条の許可又は定款の変更の認可を取り消すこと。 - 日本法令外国語訳データベースシステム

(3) With regard to the application of the provisions of Article 46, paragraph (1) and Article 47, paragraph (1), item (i) of the New Act to a person who is deemed to have obtained a License under the New Act pursuant to the provisions of paragraph (1), "in the following cases (in the cases set forth in item (ii) or item (iii) for a Futures Commission Merchant who obtained a license for Second Class Commodity Transactions Brokerage Business)" in Article 46, paragraph (1) of the New Act shall be deemed to be replaced with "in the cases set forth in item (ii) or item (iii)," and "matters set forth in Article 43, paragraph (1), item (i), item (i)-2 or item (iii) (matters set forth in item (i) or item (iii) of the same paragraph for a Futures Commission Merchant who obtained a license for Second Class Commodity Transactions Brokerage Business)" in Article 47, paragraph (1), item (i) of the New Act shall be deemed to be replaced with "matters set forth in Article 43, paragraph (1), item (i) or item (iii)," during the period from the effective date of this Act to the day on which said person has his/her license renewed as prescribed in Article 41, paragraph (4) of the New Act. 例文帳に追加

３　第一項の規定により新法の許可を受けたものとみなされた者に対する新法第四十六条第一項及び新法第四十七条第一項第一号の規定の適用については、この法律の施行の日からその者が新法第四十一条第四項の許可の更新を受けるまでの間は、新法第四十六条第一項中「次に掲げる場合（第二種商品取引受託業の許可を受けた商品取引員にあつては、第二号又は第三号に掲げる場合）」とあるのは「第二号又は第三号に掲げる場合」と、新法第四十七条第一項第一号中「第四十三条第一項第一号、第一号の二又は第三号に掲げる事項（第二種商品取引受託業の許可を受けた商品取引員にあつては、同項第一号又は第三号に掲げる事項）」とあるのは「第四十三条第一項第一号又は第三号に掲げる事項」とする。 - 日本法令外国語訳データベースシステム

(5) With regard to the application of the provisions of Article 24, paragraph (1), item (iii) and item (iv), Article 129, paragraph (1), item (v), item (viii) and paragraph (2), Article 136-6, paragraph (1), item (i), Article 136-8, item (ii), Article 136-9, paragraph (1), item (i), Article 136-28, paragraph (1), item (i), Article 136-32, paragraph (1), item (i), Article 136-43, paragraph (1), item (iv) and item (v), and Article 136-52 of the New Act to a person who has his/her License under the Former Act rescinded pursuant to the provisions of Article 52, paragraph (1) of the Former Act or Article 123 of the Former Act, said person shall be deemed to have had his/her License under the New Act rescinded pursuant to the provisions of Article 136-27, paragraph (1) of the New Act or Article 136-32, paragraph (1) of the New Act as on the day of said rescission. 例文帳に追加

５　旧法第五十二条第一項又は旧法第百二十三条の規定により旧法の許可を取り消された者についての新法第二十四条第一項第三号及び第四号、第百二十九条第一項第五号及び第八号並びに第二項、第百三十六条の六第一項第一号、第百三十六条の八第二号、第百三十六条の九第一項第一号、第百三十六条の二十八第一項第一号、第百三十六条の三十二第一項第一号、第百三十六条の四十三第一項第四号及び第五号並びに第百三十六条の五十二の規定の適用については、その者は、その取消しの日において、新法第百三十六条の二十七第一項又は新法第百三十六条の三十二第一項の規定により新法の許可を取り消されたものとみなす。 - 日本法令外国語訳データベースシステム

Article 32 When prospecting rights have become extinct before the expiration of their duration or prospecting areas have decreased, and applications for creation of prospecting rights for the minerals that occur in the same type of ore deposit where the minerals as the subject of the prospecting rights occur are filed within 60 days from the day of extinction of prospecting rights or decrease of prospecting areas (if the period of prospecting rights to remain is less than 60 days, such remaining period shall be applied), the Director of Regional Bureau of Economy, Trade and Industry shall not permit such applications for the areas that fall under the mining areas where the prospecting rights have become extinct or the prospecting areas that have decreased. 例文帳に追加

第三十二条　経済産業局長は、試掘権がその存続期間の満了前に消滅し、又は試掘鉱区の減少があつた場合において、その消滅又は試掘鉱区の減少の日から六十日以内（試掘権の残存すべき期間又は残存する期間が六十日に満たないときは、その期間内）に、その試掘権の目的となつていた鉱物と同種の鉱床中に存する鉱物を目的とする試掘権の設定の出願があつたときは、その消滅した試掘権の鉱区に該当する部分又は試掘鉱区の減少した部分に該当する部分については、その出願を許可してはならない。 - 日本法令外国語訳データベースシステム

(1) In this Act, the revised provisions in Articles 303, 307 and 310, paragraph (1) of Article 321-iv, paragraphs (1) and (2) of Article 321-v, and the provision of paragraph (9) of Supplementary Provisions shall come into force as from January 1, 1954, and other provisions (hereinafter referred to as "other provisions") shall come into force as from the day of promulgation. Of other provisions, those provisions other than the revised provisions in Articles 9, 10 and 15, item (xi) of Article 292, Articles 321-viii and 321-xiii, Article 742-ii, 776-ii and the provisions of Supplementary Provisions shall start applying to the local tax to be imposed for fiscal 1953 (the taxes involved in the corporate income tax imposed on the Central Society of Fishing Vessel Insurance Association and the enterprise tax on the businesses conducted by juridical persons to be paid in fiscal year in which January 1, 1953 was included). 例文帳に追加

１　この法律中、第三百三条、第三百七条、第三百十条、第三百二十一条の四第一項並びに第三百二十一条の五第一項及び第二項の改正規定並びに附則第九項の規定は昭和二十九年一月一日から、その他の規定（以下「その他の規定」という。）は公布の日から施行し、その他の規定中第九条、第十条、第十五条、第二百九十二条第十一号、第三百二十一条の八、第三百二十一条の十三、第七百四十二条の二及び第七百七十六条の二の改正規定並びに附則の規定以外の規定は、昭和二十八年度分（漁船保険中央会に係る市町村民税の法人税割及び法人の行う事業に対する事業税にあつては、昭和二十八年一月一日の属する事業年度分）の地方税から適用する。 - 日本法令外国語訳データベースシステム

Article 2 Any person or his/her successor who actually mines uranium ore or thorium ore prior to the enforcement of this Act may continue to mine them for three months from the day of enforcement of this Act as the provisions then in force shall remain applicable. In the case where such person or his/her successor files an application for creation of mining right for uranium ore or thorium ore in the digging area concerned, the same shall apply to such application area until the application is dismissed, a notice of non-permission is received, the permission ceases to be effective under the provisions of Article 43 of the Mining Act, or the creation of mining right is registered. 例文帳に追加

第二条　この法律の施行の際現にウラン鉱若しくはトリウム鉱を掘採している者又はその承継人は、この法律の施行の日から三月間は、従前の例によりその掘採を継続することができる。この法律の施行の日から三月以内に当該掘採者又はその承継人が当該掘採区域についてウラン鉱又はトリウム鉱を目的とする鉱業権の設定の出願をした場合において、出願の却下若しくは不許可の通知を受けるまで、鉱業法第四十三条の規定によつて許可がその効力を失うまで、又は鉱業権の設定の登録があるまで、当該出願の区域について、また同様とする。 - 日本法令外国語訳データベースシステム

Article 3 If a person or his/her successor who continues to mine uranium ore or thorium ore six months prior to the enforcement of this Act files an application for creation of mining right for uranium ore or thorium ore within three months from the day of enforcement of this Act, such person shall have the right of priority to other applications (except for the applications filed before the enforcement of this Act and the applications for creation of digging right filed by holders of prospecting right redundantly in their prospecting areas) in such digging area, notwithstanding the provision of Article 27 of the Mining Act, and the provisions of paragraph (2) of Article 14 and Articles 16, 29, 30 and 32 of the Mining Act shall not apply to such application. 例文帳に追加

第三条　この法律の施行の日の六月以前から引き続きウラン鉱若しくはトリウム鉱を掘採している者又はその承継人がこの法律の施行の日から三月以内にウラン鉱又はトリウム鉱を目的とする鉱業権の設定の出願をしたときは、当該掘採区域については、その者は、鉱業法第二十七条の規定にかかわらず、他の出願（この法律の施行前にした出願及び試掘権者がその試掘鉱区と重複してした採掘権の設定の出願を除く。）に対し優先権を有するものとし、かつ、鉱業法第十四条第二項、第十六条、第二十九条、第三十条及び第三十二条の規定は、その出願には、適用しない。 - 日本法令外国語訳データベースシステム

(1) This Act shall come into force from the day of promulgation. However, the revised provision of paragraph (1) of Article 11 of Act on Real Estate Appraising and Valuation in Article 1 of this Act, the provisions of Articles 2, 3, 5 and 6, the revised provision of paragraph (1) of Article 107 of the Patent Act in Article 19 of this Act, the revised provision of paragraph (1) of Article 31 of the Utility Model Act in Article 20 of this Act, the revised provisions of paragraphs (1) and (2) of Article 42 of the Design Act in Article 21 of this Act, the revised provisions of paragraphs (1) and (2) of Article 40 of the Trademark Act in Article 22 of this Act, the revised provision of paragraph (2) of Article 5 of the Guide Interpreter Act in Article 28 of this Act, and the provisions of Articles 29 and 30 shall come into force as from May 1, 1978. 例文帳に追加

１　この法律は、公布の日から施行する。ただし、第一条中不動産の鑑定評価に関する法律第十一条第一項の改正規定、第二条、第三条、第五条及び第六条の規定、第十九条中特許法第百七条第一項の改正規定、第二十条中実用新案法第三十一条第一項の改正規定、第二十一条中意匠法第四十二条第一項及び第二項の改正規定、第二十二条中商標法第四十条第一項及び第二項の改正規定、第二十八条中通訳案内業法第五条第二項の改正規定並びに第二十九条及び第三十条の規定は、昭和五十三年五月一日から施行する。 - 日本法令外国語訳データベースシステム

(2) With regard to a Futures Commission Merchant who has received a license under Article 41, paragraph (1) of the Commodity Exchange Act (hereinafter referred to as the "Act") at the time of the enforcement of this Cabinet Order, in the case where the amount prescribed in Article 5 of the Order for Enforcement of the Commodity Exchange Act after the revision (hereinafter referred to as the "New Order") exceeds the amount prescribed in Article 5 of the Order for Enforcement of the Commodity Exchange Act prior to the revision (hereinafter referred to as the "Former Order"), the standard amount for said Futures Commission Merchant prescribed in Article 49, paragraph (1) of the Act shall be the amount prescribed in Article 5 of the Former Order, for one year from the day of the enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), notwithstanding the provisions of Article 5 of the New Order. 例文帳に追加

２　この政令の施行の際現に商品取引所法（以下「法」という。）第四十一条第一項の許可を受けている商品取引員について、改正後の商品取引所法施行令（以下「新令」という。）第五条に定める額が改正前の商品取引所法施行令（以下「旧令」という。）第五条に定める額を超えている場合には、当該商品取引員の法第四十九条第一項に規定する基準額は、この政令の施行の日（以下「施行日」という。）から一年間は、新令第五条の規定にかかわらず、旧令第五条に定める額とする。 - 日本法令外国語訳データベースシステム

Article 7 (1) In cases where the alien has lost his/her registration certificate due to loss, theft, robbery or destruction, he/she shall apply for reissuance of the registration certificate, submitting the documents and photographs specified in the following items to the mayor or head of the city, town or village where he/she resides within 14 days of the day upon which he/she became aware of such fact. The same shall apply to cases where an alien who departed from Japan with the re-entry permission under Article 26 of the Immigration Control Act re-entered Japan or an alien who departed from Japan with the refugee travel document under Article 61-2-12 of the Immigration Control Act entered Japan with the refugee travel document concerned without possessing his/her registration certificate for reasons other than loss, theft, robbery or destruction: 例文帳に追加

第七条　外国人は、紛失、盗難又は滅失により登録証明書を失つた場合には、その事実を知つたときから十四日以内に、その居住地の市町村の長に対し、次に掲げる書類及び写真を提出して、登録証明書の再交付を申請しなければならない。入管法第二十六条の規定による再入国の許可を受けて出国した者が再入国をし、又は入管法第六十一条の二の十二の規定による難民旅行証明書の交付を受けて出国した者が当該難民旅行証明書により入国した際、紛失、盗難又は滅失以外の事由により登録証明書を所持していない場合においても、同様とする。 - 日本法令外国語訳データベースシステム

Article 9-3 (1) In the case of a resident of less than one year who has come to be permitted to reside in Japan for one year or more counting from commencement of the initial period of stay as a result of an extension of the period of stay or a change in the status of residence, the alien shall apply to the mayor or the head of the city, town or village where he/she resides for registration of the changes in item (xiii) or (xiv), Article 4, paragraph (1), and registration of those matters specified in items (xviii) and (xix) of the same paragraph by submitting a written application for registration of the change and documents proving the change, within 14 days of the day of the change in the status of residence or the extension of the period of stay taking place. 例文帳に追加

第九条の三　一年未満在留者は、在留期間の更新又は在留資格の変更により、当初の在留期間の始期から起算して一年以上本邦に在留することができることとなったときには、在留の資格又は在留期間に変更を生じた日から十四日以内に、その居住地の市町村の長に対し、変更登録申請書及びその変更を生じたことを証する文書を提出して、第四条第一項第十三号又は第十四号に掲げる事項の変更並びに同項第十八号及び第十九号に掲げる事項の登録を申請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

(vi) In the case of a high intensity obstacle light(s) and medium intensity white obstacle light(s), the lit state shall be constantly maintained throughout every day (in the case of high intensity obstacle light(s) and medium intensity white obstacle light(s) pertaining to a supporting object(s) prescribed in paragraph (1) item (vii) of Article 127, and during the nighttime, the continued lighting is deemed unnecessary by the Minister of Land, Infrastructure, Transport and Tourism and the high intensity obstacle light(s) and medium intensity white obstacle light(s) pertaining to objects prescribed in said paragraph, item (xi), the lighting shall be limited to daytime.), while in the case of medium intensity red obstacle light(s) and low intensity obstacle light(s), the lit state shall be maintained during nighttime. Nevertheless, in the case where decorative lights, outdoor light projectors and other lighting facilities are lit and deemed acceptable as functional substitutes by the Minister of Land, Infrastructure, Transport and Tourism, said exceptional means may apply. 例文帳に追加

六　高光度航空障害灯及び中光度白色航空障害灯にあつては常時（第百二十七条第一項第七号に規定する支持物件に係る高光度航空障害灯及び中光度白色航空障害灯であつて、夜間において、その点灯を継続する必要がないと国土交通大臣が認めたもの並びに同項第九号に規定する物件に係る高光度航空障害灯及び中光度白色航空障害灯にあつては、昼間に限る。）、中光度赤色航空障害灯及び低光度航空障害灯にあつては夜間において、その点灯を継続すること。ただし、国土交通大臣がその機能を代替することができると認めた電飾、屋外投光器その他の照明設備を点灯している間は、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) Where a disposition is to be made with respect to an application for approval of model under Article 39-8, paragraph 1 or Article 39-13-3 of the Old Gas Business Act which has been filed by a person who passed the examination conducted under Article 39-9 of the Old Gas Business Act prior to the enforcement of Article 11, by submitting, within ten days from the date of enforcement of Article 11, a document proving that the person passed the examination, or an application for approval of model under Article 39-8, paragraph 1 or Article 39-13-3 of the Old Gas Business Act which has been filed by a person who applied for an examination, to which the provisions then in force shall remain applicable pursuant to the preceding paragraph, by submitting, within ten days from the day when the person was deemed to have passed the examination, a document proving that the person passed the examination, the provisions then in force shall remain applicable. 例文帳に追加

３　第十一条の規定の施行前にされた旧ガス事業法第三十九条の九の試験について合格とされた者が第十一条の規定の施行の日から十日以内にその試験に合格したことを証する書面を添えてする旧ガス事業法第三十九条の八第一項若しくは第三十九条の十三の三の規定の例による型式の承認の申請又は前項の規定によりなお従前の例によることとされた試験の申請をした者であって当該試験に合格とされたものがその合格とされた日から十日以内にその試験に合格したことを証する書面を添えてする旧ガス事業法第三十九条の八第一項若しくは第三十九条の十三の三の規定の例による型式の承認の申請についての処分については、なお従前の例による。 - 日本法令外国語訳データベースシステム

Article 64 (1) A person who has obtained approval of model under Article 39-8, paragraph 1 of the Old Gas Business Act prior to the enforcement of Article 11 with respect to Specified Gas Equipment under Transition (including those who have obtained approval by filing applications for approval of model to which the provisions then in force shall remain applicable pursuant to Article 60, paragraph 1 or paragraph 3 of the Supplementary Provisions (excluding, however, applications for approval of model under Article 39-13-3 of the Old Gas Business Act)) and who has manufactured the Specified Gas Equipment under Transition pertaining to the approval shall be deemed, for a period specified by a Cabinet Order under Article 39-10, paragraph 1 of the Old Gas Business Act from the day when the approval was obtained, to have performed the obligation under Article 39-11, paragraph 1 of the New Gas Business Act. 例文帳に追加

第六十四条　第十一条の規定の施行の際現に移行特定ガス用品について旧ガス事業法第三十九条の八第一項の型式の承認を受けている者（附則第六十条第一項若しく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型式の承認の申請（旧ガス事業法第三十九条の十三の三の型式の承認の申請を除く。）について承認を受けた者を含む。）は、その承認に係る型式の移行特定ガス用品を製造した場合には、当該承認を受けた日から旧ガス事業法第三十九条の十第一項の政令で定める期間を経過する日までの間は、新ガス事業法第三十九条の十一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

(13) A specified book-entry transfer institution, etc. and a qualified foreign intermediary shall keep books with regard to book-entry transfer national government bonds or book-entry transfer local government bonds for which a person who has submitted a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds made entries or records under the book-entry transfer system through the said specified book-entry transfer institution, etc. or the said qualified foreign intermediary, and shall state or record in such books, pursuant to the provision of a Cabinet Order, the day on which entries or records under the book-entry transfer system were made with regard to the said book-entry transfer national government bonds or book-entry transfer local government bonds, and any other matters specified by an Ordinance of the Ministry of Finance, for each person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds. 例文帳に追加

１３　特定振替機関等及び適格外国仲介業者は、振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者が当該特定振替機関等又は当該適格外国仲介業者から振替記載等を受けた振替国債又は振替地方債につき帳簿を備え、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者の各人別に、政令で定めるところにより、当該振替国債又は振替地方債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

(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

i) A reassessment or determination of corporation tax to be made based on the fact that a corporation has conducted a transaction with a foreign affiliated person related to the said corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1), or a reassessment or determination of corporation tax to be made, upon the said reassessment or determination, to make a change to the tax base, etc. or tax amount, etc. prescribed in Article 19(1) of the Act on General Rules for National Taxes: The statutory due date of tax return prescribed in Article 2(vii) of the said Act with regard to corporation tax pertaining to the relevant reassessment or determination (in the case of a reassessment based on a return of claim for a refund prescribed in Article 61(1) of the said Act: the day on which the said return of claim for a refund has been filed 例文帳に追加

一　法人が当該法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つた事実に基づいてする法人税に係る更正決定又は当該更正決定に伴い国税通則法第十九条第一項に規定する課税標準等若しくは税額等に異動を生ずべき法人税に係る更正決定　これらの更正決定に係る法人税の同法第二条第七号に規定する法定申告期限（同法第六十一条第一項に規定する還付請求申告書に係る更正については、当該還付請求申告書を提出した日） - 日本法令外国語訳データベースシステム

(2) Where a domestic corporation is, in each consolidated business year, subject to the provision of paragraph (1) of Article 68-90 with respect to the amount equivalent to the individually taxable retained income prescribed in the said paragraph of a specified foreign subsidiary company, etc. prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign subsidiary company, etc. during the period of each business year beginning after the last day of the consolidated business year during which the said domestic corporation has been subject to the said provision, the said individually taxable retained income of the said specified foreign subsidiary company, etc. shall be deemed to be the taxable retained income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto. 例文帳に追加

２　内国法人が各連結事業年度において当該内国法人に係る第六十八条の九十第一項に規定する特定外国子会社等の同項に規定する個別課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた連結事業年度終了の日後に開始する各事業年度の期間において当該特定外国子会社等の所得に対して外国法人税が課されるときは、当該特定外国子会社等の当該個別課税対象留保金額は前項に規定する特定外国子会社等の課税対象留保金額と、同条第一項に規定する特定外国子会社等の所得に対して課される当該外国法人税の額は前項に規定する特定外国子会社等の所得に対して課される外国法人税の額とそれぞれみなして、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

(2) Where a domestic corporation that is a specially-related shareholder, etc. is, in each consolidated business year, subject to the provision of paragraph (1) of Article 68-93-6 with respect to the amount equivalent to the individually taxable retained income prescribed in the said paragraph of a specified foreign corporation prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign corporation during the period of each business year beginning after the last day of the consolidated business year during which the said domestic corporation has been subject to the said provision, the said individually taxable retained income of the said specified foreign corporation shall be deemed to be the taxable retained income of a specified foreign corporation prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto. 例文帳に追加

２　特殊関係株主等である内国法人が各連結事業年度において当該内国法人に係る第六十八条の九十三の六第一項に規定する特定外国法人の同項に規定する個別課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた連結事業年度終了の日後に開始する各事業年度の期間において当該特定外国法人の所得に対して外国法人税が課されるときは、当該特定外国法人の当該個別課税対象留保金額は前項に規定する特定外国法人の課税対象留保金額と、同条第一項に規定する特定外国法人の所得に対して課される当該外国法人税の額は前項に規定する特定外国法人の所得に対して課される外国法人税の額とそれぞれみなして、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

i) A reassessment or determination of corporation tax to be made based on the fact that a consolidated corporation has conducted a transaction with a foreign affiliated person related to the said consolidated corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1), or a reassessment or determination of corporation tax to be made, upon the said reassessment or determination, to make a change to the tax base, etc. or tax amount, etc. prescribed in Article 19(1) of the Act on General Rules for National Taxes: The statutory due date of tax return prescribed in Article 2(vii) of the said Act with regard to corporation tax pertaining to the relevant reassessment or determination (in the case of a reassessment based on a return of claim for a refund prescribed in Article 61(1) of the said Act: the day on which the said return of claim for a refund has been filed 例文帳に追加

一　連結法人が当該連結法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つた事実に基づいてする法人税に係る更正決定又は当該更正決定に伴い国税通則法第十九条第一項に規定する課税標準等若しくは税額等に異動を生ずべき法人税に係る更正決定　これらの更正決定に係る法人税の同法第二条第七号に規定する法定申告期限（同法第六十一条第一項に規定する還付請求申告書に係る更正については、当該還付請求申告書を提出した日） - 日本法令外国語訳データベースシステム

(7) The head of a business office, etc. of a specified book-entry transfer institution, etc. or head of a specified overseas business office, etc. of a qualified foreign intermediary shall, where a statement of the holding period of book-entry transfer national government bonds or statement of the holding period of book-entry transfer local government bonds has been submitted, confirm whether or not the holding period and other matters specified by an Ordinance of the Ministry of Finance with regard to the book-entry transfer national government bonds or book-entry transfer local government bonds entered in the said statement of the holding period of book-entry transfer national government bonds or statement of the holding period of book-entry transfer local government bonds are consistent with the day on which entries or records under the book-entry transfer system were made with regard to the book-entry transfer national government bonds or book-entry transfer local government bonds and other matters specified by an Ordinance of the Ministry of Finance as entered or recorded in the books prescribed in Article 5-2(13) of the Act (referred to as the "books for book-entry transfer" in paragraph (9), paragraph (11) and paragraph (24)). 例文帳に追加

７　特定振替機関等の営業所等の長又は適格外国仲介業者の特定国外営業所等の長は、振替国債所有期間明細書又は振替地方債所有期間明細書の提出があつた場合には、当該振替国債所有期間明細書又は振替地方債所有期間明細書に記載された振替国債又は振替地方債に係る所有期間その他の財務省令で定める事項が、法第五条の二第十三項に規定する帳簿（第九項、第十一項及び第二十四項において「振替帳簿」という。）に記載又は記録がされた振替国債又は振替地方債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と同じであるかどうかを確認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

(11) Where a person in charge of handling custody and payment receives the delivery of interest on specified foreign-issued company bonds, of which the person is entrusted with custody, on or after the day on which the person has received the delivery of interest pertaining to the interest recipient information of which the said person gave a notice to the person who pays interest on the said specified foreign-issued company bonds (limited to such information provided in the notice stating to the effect that Article 6(7)(i) of the Act shall apply; hereinafter the same shall apply in this paragraph), if the person in charge of handling custody and payment has confirmed that all persons who are to receive payment of the interest (excluding interest subject to the provisions of Article 3-3(3) or (6) of the Act; hereinafter the same shall apply in this paragraph) to be delivered thereto fall under the category of nonresidents or foreign corporations, the said person in charge of handling custody and payment may omit to give a notice of interest recipient information pertaining to the interest to be delivered thereto. 例文帳に追加

１１　保管支払取扱者は、その保管の委託を受けている特定民間国外債につきその利子の支払をする者に対し通知をした利子受領者情報（法第六条第七項第一号に掲げる場合に該当する旨の通知に係るものに限る。以下この項において同じ。）に係る利子の交付を受けた日後に当該特定民間国外債の利子の交付を受ける場合において、その交付を受ける利子（法第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。）の支払を受けるべき者がすべて非居住者又は外国法人であることの確認をしたときは、その交付を受ける利子に係る利子受領者情報の通知を省略することができる。 - 日本法令外国語訳データベースシステム

(2) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 40-10(2)(iii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of the preceding paragraph with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 66-9-6(1) or Article 68-93-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

２　法第四十条の十第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額（以下この項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（平成十九年十月一日前に開始した事業年度及び特定外国法人（法第六十六条の九の六第一項又は第六十八条の九十三の六第一項に規定する特定外国法人を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

Article 26-14 (1) Where the provisions of Article 26-12(2) or paragraph (4) of the preceding Article shall apply, when there is any amount that an issuer prescribed in Article 41-12(5) or (6) of the Act (hereinafter referred to as an "issuer" in this Article) cannot deduct as prescribed in the second sentence of Article 26-12(2) (including the cases where it is applied mutatis mutandis pursuant to paragraph (4) of the preceding Article) in the month following the month including the day on which he/she shall make a refund pursuant to the provisions of Article 41-12(5) or (6) of the Act, the competent district director having jurisdiction over the place for tax payment prescribed in Article 26-10(2) for income tax pertaining to the profit from redemption for discount bonds prescribed in Article 41-12(5) or (6) of the Act shall refund the said amount that cannot be deducted to the said issuer. 例文帳に追加

第二十六条の十四　第二十六条の十二第二項又は前条第四項の規定を適用する場合において、法第四十一条の十二第五項又は第六項に規定する発行者（以下この条において「発行者」という。）が、法第四十一条の十二第五項又は第六項の規定による還付をすべきこととなつた日の属する月の翌月において第二十六条の十二第二項後段（前条第四項において準用する場合を含む。）の規定により控除することができない金額があるときは、法第四十一条の十二第五項又は第六項に規定する割引債の償還差益に係る所得税の第二十六条の十第二項に規定する納税地の所轄税務署長は、当該控除することができない金額を、当該発行者に還付する。 - 日本法令外国語訳データベースシステム

(22) The amount calculated as specified by a Cabinet Order as the amount of net assets prescribed in Article 66-5(4)(vii) of the Act shall be the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) (where the said remaining amount does not reach the amount of stated capital, etc. prescribed in Article 2(xvi) of the Corporation Tax Act on the final day of the relevant business year of the said domestic corporation (where the said amount of stated capital, etc. does not reach the amount of stated capital or capital contributions, the said amount of stated capital or capital contributions; hereinafter referred to as the "amount of stated capital, etc." in this paragraph and paragraph (24)), such calculated amount shall be the said amount of stated capital, etc.): 例文帳に追加

２２　法第六十六条の五第四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、第一号に掲げる金額から第二号に掲げる金額を控除した残額（当該残額が当該内国法人の当該事業年度終了の日における法人税法第二条第十六号に規定する資本金等の額（当該資本金等の額が資本金の額又は出資金の額に満たない場合には、当該資本金の額又は出資金の額。以下この項及び第二十四項において「資本金等の額」という。）に満たない場合には、当該資本金等の額）とする。 - 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

(5) In the case where a domestic corporation was subject to the provisions of Article 66-7(1) of the Act, regarding the amount of foreign corporation tax imposed on the income of a specified foreign subsidiary company, etc. related to the domestic corporation, when the said amount of foreign corporation tax was reduced in a business year after the business year subject to the provisions of the said paragraph (hereinafter referred to as the "applicable business year" in this paragraph), it shall be deemed that the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) has been reduced from the part of the said amount of foreign corporation tax that was deemed to be the amount of creditable foreign corporation tax payable by the domestic corporation, pursuant to the provisions of paragraph (1) of the said Article, as on the day of the reduction of the said foreign corporation tax: 例文帳に追加

５　内国法人がその内国法人に係る特定外国子会社等の所得に対して課された外国法人税の額につき法第六十六条の七第一項の規定の適用を受けた場合において、その適用を受けた事業年度（以下この項において「適用事業年度」という。）後の事業年度において当該外国法人税の額が減額されたときは、当該外国法人税の額のうち同条第一項の規定によりその内国法人が納付する控除対象外国法人税の額とみなされた部分の金額につき、その減額されることとなつた日において、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額の減額があつたものとみなす。 - 日本法令外国語訳データベースシステム

(6) In the case where a domestic corporation was subject to the provisions of Article 68-91(1) of the Act, regarding the amount of foreign corporation tax imposed on the income of a specified foreign subsidiary company, etc. related to the domestic corporation, when the said amount of foreign corporation tax was reduced in a business year after the consolidated business year subject to the provisions of the said paragraph (hereinafter referred to as the "applicable consolidated business year" in this paragraph), it shall be deemed that the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) has been reduced from the part of the said amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by the domestic corporation, pursuant to the provisions of paragraph (1) of the said Article (hereinafter referred to as the "amount of individually creditable foreign corporation tax" in this Article), as on the day of the reduction of the said foreign corporation tax: 例文帳に追加

６　内国法人がその内国法人に係る特定外国子会社等の所得に対して課された外国法人税の額につき法第六十八条の九十一第一項の規定の適用を受けた場合において、その適用を受けた連結事業年度（以下この項において「適用連結事業年度」という。）後の事業年度において当該外国法人税の額が減額されたときは、当該外国法人税の額のうち同条第一項の規定によりその内国法人が納付する同項に規定する個別控除対象外国法人税の額（以下この条において「個別控除対象外国法人税の額」という。）とみなされた部分の金額につき、その減額されることとなつた日において、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額の減額があつたものとみなす。 - 日本法令外国語訳データベースシステム

(5) With respect to the application of the provisions of Article 66-8(1) of the Act in or after the business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a domestic corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the taxed amount of retained income specified in the items of the said paragraph (meaning the taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-92(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the taxed amount of retained income for a business year of the said domestic corporation specified respectively in the following items for the category of business years or consolidated business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph): 例文帳に追加

５　法第六十六条の八第三項の規定の適用がある場合の同項の内国法人の同項に規定する適格合併等（次項において「適格合併等」という。）の日を含む事業年度以後の各事業年度における同条第一項の規定の適用については、同条第三項各号に定める課税済留保金額（同条第一項に規定する課税済留保金額をいう。以下この条において同じ。）又は個別課税済留保金額（法第六十八条の九十二第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）は、被合併法人、分割法人、現物出資法人又は事後設立法人（次項において「被合併法人等」という。）の次の各号に掲げる事業年度又は連結事業年度の区分に応じ当該内国法人の当該各号に定める事業年度の課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

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

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

(20) The amount calculated as specified by a Cabinet Order as the amount of net assets prescribed in Article 68-89(4)(vii) of the Act shall be the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) (where the said remaining amount does not reach the amount of consolidated individual stated capital, etc. prescribed in Article 2(xvii)-2 of the Corporation Tax Act on the final day of the relevant consolidated business year of the said consolidated corporation (where the said amount of consolidated individual stated capital, etc. does not reach the amount of stated capital or capital contributions, the said amount of stated capital or capital contributions; hereinafter referred to as the "amount of consolidated individual stated capital, etc." in this paragraph and paragraph (22)), such calculated amount shall be the said amount of consolidated individual stated capital, etc.): 例文帳に追加

２０　法第六十八条の八十九第四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、第一号に掲げる金額から第二号に掲げる金額を控除した残額（当該残額が当該連結法人の当該連結事業年度終了の日における法人税法第二条第十七号の二に規定する連結個別資本金等の額（当該連結個別資本金等の額が資本金の額又は出資金の額に満たない場合には、当該資本金の額又は出資金の額。以下この項及び第二十二項において「連結個別資本金等の額」という。）に満たない場合には、当該連結個別資本金等の額）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 where a consolidated corporation was subject to the provisions of Article 68-91(1) of the Act, regarding the amount of foreign corporation tax imposed on the income of a specified foreign subsidiary company, etc. related to the consolidated corporation, when the said amount of foreign corporation tax was reduced in a consolidated business year after the consolidated business year subject to the provisions of the said paragraph (hereinafter referred to as the "applicable consolidated business year" in this paragraph), it shall be deemed that the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) has been reduced from the part of the said amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by the consolidated corporation, pursuant to the provisions of paragraph (1) of the said Article, as on the day of the reduction of the said foreign corporation tax: 例文帳に追加

５　連結法人がその連結法人に係る特定外国子会社等の所得に対して課された外国法人税の額につき法第六十八条の九十一第一項の規定の適用を受けた場合において、その適用を受けた連結事業年度（以下この項において「適用連結事業年度」という。）後の連結事業年度において当該外国法人税の額が減額されたときは、当該外国法人税の額のうち同条第一項の規定によりその連結法人が納付する個別控除対象外国法人税の額とみなされた部分の金額につき、その減額されることとなつた日において、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額の減額があつたものとみなす。 - 日本法令外国語訳データベースシステム

(6) In the case where a consolidated corporation was subject to the provisions of Article 66-7(1) of the Act, regarding the amount of foreign corporation tax imposed on the income of a specified foreign subsidiary company, etc. related to the consolidated corporation, when the said amount of foreign corporation tax was reduced in a consolidated business year after the business year subject to the provisions of the said paragraph (hereinafter referred to as the "applicable business year" in this paragraph), it shall be deemed that the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) has been reduced from the part of the said amount of foreign corporation tax that was deemed to be the amount of creditable foreign corporation tax payable by the consolidated corporation, pursuant to the provisions of paragraph (1) of the said Article (hereinafter referred to as the "amount of creditable foreign corporation tax" in this Article), as on the day of the reduction of the said foreign corporation tax: 例文帳に追加

６　連結法人がその連結法人に係る特定外国子会社等の所得に対して課された外国法人税の額につき法第六十六条の七第一項の規定の適用を受けた場合において、その適用を受けた事業年度（以下この項において「適用事業年度」という。）後の連結事業年度において当該外国法人税の額が減額されたときは、当該外国法人税の額のうち同条第一項の規定によりその連結法人が納付する同項に規定する控除対象外国法人税の額（以下この条において「控除対象外国法人税の額」という。）とみなされた部分の金額につき、その減額されることとなつた日において、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額の減額があつたものとみなす。 - 日本法令外国語訳データベースシステム

(5) With respect to the application of the provisions of Article 68-92(1) of the Act in or after the consolidated business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a consolidated corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the individually taxed amount of retained income specified in the items of the said paragraph (meaning the individually taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the taxed amount of retained income (meaning the taxed amount of retained income prescribed in Article 66-8(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the individually taxed amount of retained income for a consolidated business year of the said consolidated corporation specified respectively in the following items for the category of consolidated business years or business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph): 例文帳に追加

５　法第六十八条の九十二第三項の規定の適用がある場合の同項の連結法人の同項に規定する適格合併等（次項において「適格合併等」という。）の日を含む連結事業年度以後の各連結事業年度における同条第一項の規定の適用については、同条第三項各号に定める個別課税済留保金額（同条第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）又は課税済留保金額（法第六十六条の八第一項に規定する課税済留保金額をいう。以下この条において同じ。）は、被合併法人、分割法人、現物出資法人又は事後設立法人（次項において「被合併法人等」という。）の次の各号に掲げる連結事業年度又は事業年度の区分に応じ当該連結法人の当該各号に定める連結事業年度の個別課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

(iii) A business year within ten years prior to the company split, etc. prescribed in Article 68-92(3)(iii) of the Act (hereinafter referred to as a "business year within ten years prior to the company split, etc." in this Article) of a split corporation, etc. (meaning a split corporation, corporation making a capital contribution-in-kind, or corporation effecting post-formation acquisition of assets and/or liabilities; hereinafter the same shall apply in this paragraph and paragraph (8)) pertaining to a qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. prescribed in Article 68-92(3)(iii) of the Act; hereinafter the same shall apply in this paragraph and paragraph (8)) (excluding a business year within ten years prior to the company split when falling under the case listed in the next item and a business year within ten years prior to the company split, etc. listed in item (v)): The relevant consolidated business year of the said consolidated corporation including the first day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

三　適格分社型分割等（法第六十八条の九十二第三項第三号に規定する適格分社型分割等をいう。以下この項及び第八項において同じ。）に係る分割法人等（分割法人、現物出資法人又は事後設立法人をいう。以下この項及び第八項において同じ。）の同号に規定する分割等前十年内事業年度（以下この条において「分割等前十年内事業年度」という。）（次号に掲げる場合に該当するときの分割等前十年内事業年度及び第五号に掲げる分割等前十年内事業年度を除く。）　当該分割法人等の分割等前十年内事業年度開始の日を含む当該連結法人の各連結事業年度 - 日本法令外国語訳データベースシステム

(22) Where a person in charge of handling custody and payment receives the delivery of interest from specified foreign private bonds, of which the person is entrusted with custody, on or after the day on which the person has received the delivery of interest pertaining to the interest recipient information of which said person gave notice to the person who pays interest from said specified foreign private bonds (limited to such information provided in the notice stating to the effect that Article 6, paragraph (7), item (i) of the Act shall apply; hereinafter the same shall apply in this paragraph), if the person in charge of handling custody and payment has confirmed that all persons who are to receive payment of the interest (excluding interest subject to the provisions of Article 3-3, paragraph (3) or paragraph (6) of the Act; hereinafter the same shall apply in this paragraph) to be delivered thereto fall under the category of nonresidents or foreign corporations, said person in charge of handling custody and payment may omit giving notice of the interest recipient information for the interest to be delivered thereto. 例文帳に追加

２２　保管支払取扱者は、その保管の委託を受けている特定民間国外債につきその利子の支払をする者に対し通知をした利子受領者情報（法第六条第七項第一号に掲げる場合に該当する旨の通知に係るものに限る。以下この項において同じ。）に係る利子の交付を受けた日後に当該特定民間国外債の利子の交付を受ける場合において、その交付を受ける利子（法第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。）の支払を受けるべき者がすべて非居住者又は外国法人であることの確認をしたときは、その交付を受ける利子に係る利子受領者情報の通知を省略することができる。 - 日本法令外国語訳データベースシステム

(5) Notwithstanding the provisions of the preceding paragraphs, a reassessment or determination, etc. of a national tax (including any additional tax and delinquent tax for default on a stamp tax related to the national tax) for which the taxpayer has evaded payment in whole or in part or has received a refund in whole or in part through deception or other wrongful means, and a reassessment of the amount of net loss, etc. stated in a tax return form in which the taxpayer has reported an overstatement of the amount of net loss, etc. that arose during the taxable period concerned through deception or other wrongful means (or if a reassessment has been made of said amount, the reassessed amount) may be made until seven years have elapsed from the due date or the day specified in the following items for the types of reassessment or determination, etc. listed respectively in said items: 例文帳に追加

５　偽りその他不正の行為によりその全部若しくは一部の税額を免れ、若しくはその全部若しくは一部の税額の還付を受けた国税（当該国税に係る加算税及び過怠税を含む。）についての更正決定等又は偽りその他不正の行為により当該課税期間において生じた純損失等の金額が過大にあるものとする納税申告書を提出していた場合における当該申告書に記載された当該純損失等の金額（当該金額に関し更正があつた場合には、当該更正後の金額）についての更正は、前各項の規定にかかわらず、次の各号に掲げる更正決定等の区分に応じ、当該各号に定める期限又は日から七年を経過する日まで、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 172 (1) Where a nonresident prescribed in Article 169 (Tax Base) receives payment of pay or remuneration listed in Article 161(viii)(a) or (c) (Pay, etc. Arising from Work Carried out in Japan), and the provisions of Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations) do not apply to the said pay or remuneration, the nonresident shall, except where he/she may file a return form pursuant to the provision of the next Article, file a return form to the district director no later than March 15 of the year following the relevant year (in the case where the nonresident ceases to have his/her residence in Japan before that date, no later than the day on which he/she ceases to have residence), stating the following matters: 例文帳に追加

第百七十二条　第百六十九条（課税標準）に規定する非居住者が第百六十一条第八号イ又はハ（国内において行う勤務に基因する給与等）に掲げる給与又は報酬の支払を受ける場合において、当該給与又は報酬について次編第五章（非居住者又は法人の所得に係る源泉徴収）の規定の適用を受けないときは、その者は、次条の規定による申告書を提出することができる場合を除き、その年の翌年三月十五日（同日前に国内に居所を有しないこととなる場合には、その有しないこととなる日）までに、税務署長に対し、次に掲げる事項を記載した申告書を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 173 (1) Where a nonresident prescribed in Article 169 (Tax Base) is subject to the provisions of Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations), with respect to the retirement allowance, etc. prescribed in Article 171 (Taxation on Retirement Income at the Taxpayer' Option) to be received thereby, and opts for taxation under the said Article with respect to the said retirement allowance, etc., the nonresident may, in order to receive a refund of income tax pertaining to the said retirement allowance, etc., file a return form to the district director on or after January 1 of the year following the relevant year (in the case where the total amount of the retirement allowance, etc. prescribed in Article 171 has been determined before that date, the day on which the total amount has been determined), stating the following matters: 例文帳に追加

第百七十三条　第百六十九条（課税標準）に規定する非居住者がその支払を受ける第百七十一条（退職所得についての選択課税）に規定する退職手当等につき次編第五章（非居住者又は法人の所得に係る源泉徴収）の規定の適用を受ける場合において、当該退職手当等につき同条の選択をするときは、その者は、当該退職手当等に係る所得税の還付を受けるため、その年の翌年一月一日（同日前に同条に規定する退職手当等の総額が確定した場合には、その確定した日）以後に、税務署長に対し、次に掲げる事項を記載した申告書を提出することができる。 - 日本法令外国語訳データベースシステム

(3) A person who pays a domestic corporation, in Japan, interest, etc., dividend, etc., compensation money for benefits, profit, margin profit, distribution of profit or monetary award listed in the items of Article 174 (Tax Base of Income Tax in the case of Domestic Corporations) (excluding those that fall under the provision of Article 176(1) or (2) (Special Provisions for Taxation on Interest, etc. on Trust Property)) shall, at the time of payment, collect income tax with respect to the said interest, etc., dividend, etc., compensation money for benefits, profit, margin profit, distribution of profit or monetary award, and pay it to the State no later than the tenth day of the month following the month that includes the date of collection. 例文帳に追加

３　内国法人に対し国内において第百七十四条各号（内国法人に係る所得税の課税標準）に掲げる利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金（これらのうち第百七十六条第一項又は第二項（信託財産に係る利子等の課税の特例）の規定に該当するものを除く。）の支払をする者は、その支払の際、当該利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金について所得税を徴収し、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

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

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

(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