「FOR PROFIT」に関連した英語例文の一覧と使い方(22ページ目) - Weblio英語例文検索

On the other hand, some people are concerned that as the stock market has risen steeply in a short period of time, stocks may have been overvalued and may be ripe for profit-taking. In addition, there is uncertainty over the movements of foreign exchange rates, and there are concerns that unfavorable changes in the conditions of the global stock and commodities markets, which are on an uptrend now, could have a negative impact on Japan, too 例文帳に追加

一方で、別な見方としては、相場が短期間で急上昇したことによりまして、高値警戒感、あるいは、利益確定等の売りといった要素があるのではないか、あるいは、為替相場の動向がどうなるか、あるいは、今回、世界的に株式市場や商品市場、今のところやや上昇基調なのでございますが、こういったところに何かがあれば、またこれが日本にも逆な影響を及ぼすのではないかといった様々な見方があるようでございます - 金融庁

(1) The effect of the registration of a design shall be to grant to the registered proprietor in the Republic, subject to the provisions of this Act, for the duration of the registration the right to exclude other persons from the making, importing, using or disposing of any article included in the class in which the design is registered and embodying the registered design or a design not substantially different from the registered design, so that he shall have and enjoy the whole profit and advantage accruing by reason of the registration.例文帳に追加

(1) 意匠登録の効果は，本法の規定に従うことを条件として，登録期間内，意匠が登録されたクラスに含まれる物品であって登録意匠又は登録意匠と実質的に相違しない意匠を実施するものを製造，輸入，使用又は処分することから他人を排除する権利を共和国内の登録所有者に付与し，その結果，当該所有者が，登録を根拠として生じるすべての利益を享受することである。 - 特許庁

Article 629 (1) In cases where a Limited Liability Company effects the distribution of profit in violation of the provisions of the preceding paragraph, the partners that executed the operations in connection with such distribution of profits shall be jointly and severally liable to such Limited Liability Company, together with the partners that received such distribution of profits, for payment of the monies in an amount equivalent to such Distributed Amount; provided, however, that this shall not apply in cases where such partners who executed such operations have proven that they did not fail to exercise due care with respect to the performance of their duties: 例文帳に追加

第六百二十九条　合同会社が前条の規定に違反して利益の配当をした場合には、当該利益の配当に関する業務を執行した社員は、当該合同会社に対し、当該利益の配当を受けた社員と連帯して、当該配当額に相当する金銭を支払う義務を負う。ただし、当該業務を執行した社員がその職務を行うについて注意を怠らなかったことを証明した場合は、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

(ii) giving advice intended to conduct a transaction with regard to his/her Investment Advisory Business that is unnecessary in light of the policy of the transaction, the amount of the transaction or the market conditions, or making investment intended to conduct a transaction with regard to his/her Investment Management Business that is unnecessary in light of the policy of the investment, the amount of Investment Property or the market conditions, for the purpose of gaining profit from businesses other than Investment Advisory Business and Investment Management Business; and 例文帳に追加

二　投資助言業務及び投資運用業以外の業務による利益を図るため、その行う投資助言業務に関して取引の方針、取引の額若しくは市場の状況に照らして不必要な取引を行うことを内容とした助言を行い、又はその行う投資運用業に関して運用の方針、運用財産の額若しくは市場の状況に照らして不必要な取引を行うことを内容とした運用を行うこと。 - 日本法令外国語訳データベースシステム

(ii) Act of making an offer or promise or having a third party make an offer or promise to a customer or any person designated by a customer, with regard to Transactions on a Commodity Market, etc., to the effect that said Futures Commission Merchant or said third party will provide property benefit to the customer or a third party in order to compensate for the whole or part of a loss incurred by the customer as a result of said Transactions on a Commodity Market, etc. or make an addition to the profit accrued to the customer as a result of said Transactions on a Commodity Market, etc. 例文帳に追加

二　商品市場における取引等につき、自己又は第三者が当該商品市場における取引等について生じた顧客の損失の全部若しくは一部を補てんし、又はこれらについて生じた顧客の利益に追加するため当該顧客又は第三者に財産上の利益を提供する旨を、当該顧客又はその指定した者に対し、申し込み、若しくは約束し、又は第三者に申し込ませ、若しくは約束させる行為 - 日本法令外国語訳データベースシステム

Article 26-12 (1) The amount of income tax to be refunded pursuant to the provisions of Article 41-12(5) of the Act shall be the amount obtained by deducting the redemption price (where retirement by purchase is performed, the purchase price) from the face value of the discount bonds set forth in the said paragraph and then multiplying the remaining amount after deduction by the rate of income tax on profit from redemption for the said discount bonds collected at the time of issue, pursuant to the provisions of paragraph (3) of the said Article. 例文帳に追加

第二十六条の十二　法第四十一条の十二第五項の規定により還付する所得税の額は、同項の割引債の券面金額から償還金額（買入消却が行なわれる場合には、その買入金額）を控除した金額に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とする。 - 日本法令外国語訳データベースシステム

Article 1-2-15 (1) For each business year, the Life Insurance Policyholders Protection Corporation shall pay to the Treasury any amount calculated pursuant to the provisions of a Cabinet Order as the profit earned by the Specified Activities pertaining to the Specified Members, to the total amount of the assistance of the Government already provided pursuant to the provision of Article 1-2-13, paragraph (1) of the Supplementary Provisions subtracted by any amount already paid to the Treasury pursuant to the provision of this paragraph. 例文帳に追加

第一条の二の十五　生命保険契約者保護機構は、毎事業年度、特定会員に係る特定業務により生じた利益金として政令で定めるところにより計算した金額があるときは、当該金額を、附則第一条の二の十三第一項の規定により既に政府の補助を受けた金額の合計額からこの項の規定により既に国庫に納付した金額を控除した金額までを限り、国庫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

He writes that Confucianism had been overwhelmed by Buddhism since the Engi and Tenryaku Period and it changed into the learning of Zen monks, that Seika FUJIWARA began the serious study of Shushigaku, and that later Jinsai ITO and his son Togai ITO, Ansai YAMAZAKI, Toju NAKAE, and Sorai OGYU tried to criticize Shushigaku for meiri (fame and profit), insisting on different theories from Shushigaku such as Yomeigaku (Neo-Confucianism based on teaching of WANG Yangming) and Kobunjigaku (study of ancient rhetoric school), and finally he stresses that Shushigaku is the right and completed Confucianism from which meiri was eliminated. 例文帳に追加

延喜・天暦以来、儒教が仏教に圧倒されて儒教が禅僧の学問と化したこと、藤原惺窩が日本における宋学の端緒を付けたこと、その後伊藤仁斎・伊藤東涯父子や山崎闇斎・中江藤樹・荻生徂徠らが、名利をもって陽明学や古文辞学などの異説を掲げて朱子学の排撃を試みたこと、だが朱子学こそが名利を捨てて学問として成就された正統な儒学であることを論じている。 - Wikipedia日英京都関連文書対訳コーパス

This approach not only made it considerably easier to secure agreement among interested parties than under the production committee formula but also made it possible to go ahead with a project to produce an animation work that could be expected to make a profit only in a specific area (the marketing of related character goods, for example). This development is generating a structural change in the industry, allowing an interested company into the animation production business regardless of whether it has tangible assets.例文帳に追加

このことにより、従来の制作委員会方式によって関係者間の合意取り付けを行っていた場合と比較して格段に合意取り付けが容易になっただけでなく、特定の分野（例えば関係するキャラクター商品の販売）だけで利益を上げるようなタイプの作品でも取り上げることが可能となり、有形資産の保有の有無とは無関係にアニメ制作ビジネスに参入できるという構造変化が起きつつある状況となっている。 - 経済産業省

As for Japan Post Group’s consolidated financial results in fiscal 2010, recurring revenues dropped 6.9%, recurring profit declined 5% and net profit fell 7.7%. Although I will not go into further details, both revenues and profits declined. As I have been telling you and stating in the Diet, since Japan Post was split into five companies, the financial foundation of each company has weakened considerably. In addition, the total volume of mail delivered, the amount of outstanding postal savings and the amount of postal insurance assets, which constitute the foundation of the postal businesses, have been declining over the past 10 years or so. Regrettably, the latest financial results indicate that the foundation of the postal businesses is weakening further. 例文帳に追加

前々から申しておりましたように、また国会でも答弁しておりますように、日本郵政グループの22年度連結決算でございますが、色々数字はございますが、経常収益はマイナス6.9％、経常利益がマイナス5％、詳しいことは言いませんけれども、当期純利益がマイナス7％、いずれも減少しているわけでございまして、減収・減益の状況でございまして、非常に私が申しておりますように、5分社化しまして、一つひとつの財務基盤が非常に脆弱になってきたということを申しております。また、郵政事業の経営基盤の根本とも言うべき、総引受郵便物数、それから郵便貯金残高及び簡易保険の資産が、いずれもこの10年程度の間で減少傾向となっておりまして、さらに一層、郵政事業の経営基盤が脆弱となるところを、残念ながら今度の決算は示しているところだというふうに思っております。 - 金融庁

(3) In cases prescribed by the provisions of the preceding two paragraphs, where there are expenses pertaining to the Incorporation-Type Merger, the portion of said expenses related to the Incorporation-Type Merger shall also be included as a consideration of the Incorporation-Type Merger. In the case of assigning a book value immediately prior to an Incorporation-Type Merger for all the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger to the Property Subject to the Incorporation-Type Merger, where the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Established by an Incorporation-Type Merger shall inherit the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of all Member Commodity Exchanges Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger, the amounts set forth in the following items of the Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts specified in such items, respectively: (i) the Amount of Contributions at Establishment: the sum total of the amounts of the contributions of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger; (ii) the Amount of Membership Fees at Establishment: the sum total of the amounts of membership fees of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger; (iii) the Amount of Capital Surplus at Establishment: the sum total of the amounts of capital surplus of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger; (iv) the Amount of Statutory Capital at Establishment: the sum total of the amounts of statutory capital of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger; (v) the Amount of Accumulated Profit at Establishment: the sum total of the amounts of accumulated profit of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger. 例文帳に追加

３ 前二項に規定する場合において、新設合併に係る費用があるときは、当該費用のうち 新設合併対価として考慮すべきものをも新設合併対価として考慮するものとする。新設合併対象財産に全部の新設合併消滅会員商品取引所における新設合併の直前の帳簿 価額を付すべき場合において、新設合併設立会員商品取引所の出資金、加入金、資本剰余 金、法定準備金及び利益剰余金についても全部の新設合併消滅会員商品取引所における新 設合併の直前の出資金、加入金、資本剰余金、法定準備金及び利益剰余金を引き継ぐべき ときは、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める額とす る。一設立時出資金額新設合併の直前の各新設合併消滅会員商品取引所の出資金の額の 合計額 二設立時加入金額新設合併の直前の各新設合併消滅会員商品取引所の加入金の額の 合計額 三設立時資本剰余金額新設合併の直前の各新設合併消滅会員商品取引所の資本剰余 金の額の合計額 四設立時法定準備金額新設合併の直前の各新設合併消滅会員商品取引所の法定準備 金の額の合計額 五設立時利益剰余金額新設合併の直前の各新設合併消滅会員商品取引所の利益剰余 金の額の合計額 - 経済産業省

Article 95 (1) When a broadcasting organization or wire-broadcasting organization (below in this Article and in Article 97, paragraph (1) referred to as "broadcasting organization, etc.") broadcasts or wire-broadcasts using commercial phonograms incorporating a sound recording of the [subject] performance, which sound recording has been made with the authorization of the person entitled to the right as provided for in Article 91, paragraph (1) (excluding when for non-profit-making purposes and if no fees are charged to the audience or spectators and the wire-broadcasts is made simultaneously with reception of such broadcasts), it shall pay secondary use fees to the performer of said performance (only, however, to the extent of the duration of the neighboring rights for performances provided for in Article 7, items (i) to (vi); the same shall apply in the next paragraph through paragraph (4)). 例文帳に追加

第九十五条　放送事業者及び有線放送事業者（以下この条及び第九十七条第一項において「放送事業者等」という。）は、第九十一条第一項に規定する権利を有する者の許諾を得て実演が録音されている商業用レコードを用いた放送又は有線放送を行つた場合（営利を目的とせず、かつ、聴衆又は観衆から料金を受けずに、当該放送を受信して同時に有線放送を行つた場合を除く。）には、当該実演（第七条第一号から第六号までに掲げる実演で著作隣接権の存続期間内のものに限る。次項から第四項までにおいて同じ。）に係る実演家に二次使用料を支払わなければならない。 - 日本法令外国語訳データベースシステム

As you know, we require that banks, whose capital base has been strengthened through the injection of public funds under the Act concerning Emergency Measures for Early Strengthening of Financial Functions, draw up management enhancement plans that include measures to secure the financial resources necessary for the repayment of public funds. Our basic approach is to encourage financial institutions to exercise self-discipline by requiring the submission of reports on the implementation of such plans and by disclosing the results. According to the guidelines concerning management enhancement plans, if a financial institution fails to meet targets included in its plan - for example, if its net profit is more than 30% lower than the target - the FSA will demand the submission of a report explaining reasons for the shortfall and other matters and consider the possibility of issuing a business improvement order based on close examination of the report. 例文帳に追加

ご案内のとおり、早期健全化法に基づく公的資本増強行に対しては、公的資金の返済財源を確保するための方策等を盛り込んだ、経営健全化計画というものを策定していただいているわけですが、その履行状況について報告を求め、これを公表することにより、金融機関自身による自己規正を促すという対応を基本としております。計画未達に対しましては、ガイドラインで「当期利益の実績が健全化計画に比べて、「3割以上下振れ」などの要件に該当した場合には、下振れの理由等について報告を徴求し、精査した上で業務改善命令の発動を検討する」というふうにされているわけであります。 - 金融庁

Sec.176 Works of the Government 176.1. No copyright shall subsist in any work of the Government of the Philippines. However, prior approval of the government agency or office wherein the work is created shall be necessary for exploitation of such work for profit. Such agency or office may, among other things, impose as a condition the payment of royalties. No prior approval or conditions shall be required for the use of any purpose of statutes, rules and regulations, and speeches, lectures, sermons, addresses, and dissertations, pronounced, read or rendered in courts of justice, before administrative agencies, in deliberative assemblies and in meetings of a public character.例文帳に追加

第176条 政府の著作物 176.1フィリピン政府の著作物には，著作権は存在しない。ただし，利益を得ることを目的としてそのような著作物を利用する場合は，当該著作物を創作した政府の部局又は部署の事前の承認を得ることを必要とする。政府の部局又は部署は，使用料の支払を条件として課すことができる。法律，規則及び条例，並びに，法廷，行政機関，審議機関及び公的性格を有する会合において発表され，読み上げられ又は行われた講話，講演，説示，演説及び論説については，使用の目的の如何を問わず，事前の承認又は条件を必要としない。 - 特許庁

Article 32-10 (1) A registered verification body shall, within three months after the end of each business year, prepare an inventory of property, a balance sheet, a profit and loss statement or an income and expenditure account, and a business report for the business year (including an electromagnetic record (which means any record that is prepared by electronic, magnetic, or other means unrecognizable by human perception, and is provided for information processing by a computer; hereinafter the same shall apply in this Article) in cases where an electromagnetic record is prepared in lieu of the preparation thereof in the form of paper documents; referred to as "financial statements, etc." in the following paragraph and item (ii) of Article 50) and maintain them at its office for a period of five years. 例文帳に追加

第三十二条の十　登録検定機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。次項及び第五十条第二号において「財務諸表等」という。）を作成し、五年間事務所に備えて置かなければならない。 - 日本法令外国語訳データベースシステム

Article 19 (1) Within three months after the end of every business year, the Registered Institution for Facilities Use Promotion shall prepare an inventory of property, balance sheet, profit and loss statement or income and expenditure account statement, and business report (including electromagnetic records (meaning the records made by an electronic form, a magnetic form or any other form not recognizable to human perception, which is used in information processing by computers; hereinafter the same shall apply in this Article) in cases where such electromagnetic records are prepared instead of those paper documents; hereinafter referred to as the "Financial Statements, etc.") for such business year, submit the same to the Minister of Education, Culture, Sports, Science and Technology, and maintain the same at its office for five years. 例文帳に追加

第十九条　登録施設利用促進機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらの作成に代えて電磁的記録（電子的方式、磁気的方式その他人の知覚によっては認識することができない方式で作られる記録であって、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。以下「財務諸表等」という。）を作成し、文部科学大臣に提出するとともに、五年間事務所に備えて置かなければならない。 - 日本法令外国語訳データベースシステム

Article 22 (1) Any registered agency for proper transmission shall, within three months after the end of every business year, prepare an inventory of properties, a balance sheet and a profit and loss statement or income and expenditure account statement, and an operating report or a business report (including an electromagnetic record (any record which is produced by electronic, magnetic, or any other means unrecognizable by natural perceptive function, and is used for data-processing by a computer. Hereinafter in this article the same shall apply.) in cases where electromagnetic records are produced instead of those paper documents. In the following paragraph and Article 35, referred to as "financial statements, etc.".) and retain thereof for a five-year period at its office. 例文帳に追加

第二十二条　登録送信適正化機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに営業報告書又は事業報告書（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によっては認識することができない方式で作られる記録であって、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。次項及び第三十五条において「財務諸表等」という。）を作成し、五年間事務所に備えて置かなければならない。 - 日本法令外国語訳データベースシステム

(2) The term "trade association" as used in this Act means any combination or federation of combinations of two or more entrepreneurs having as its principal purpose the furtherance of their common interest as entrepreneurs and shall include the following;, provided, however, that a combination or federation of combinations of two or more entrepreneurs, which has capital, or contribution made by the constituent entrepreneurs, and whose principal purpose is to operate and which is actually operating a commercial, industrial, financial or any other business for profit shall not be included: 例文帳に追加

２　この法律において「事業者団体」とは、事業者としての共通の利益を増進することを主たる目的とする二以上の事業者の結合体又はその連合体をいい、次に掲げる形態のものを含む。ただし、二以上の事業者の結合体又はその連合体であつて、資本又は構成事業者の出資を有し、営利を目的として商業、工業、金融業その他の事業を営むことを主たる目的とし、かつ、現にその事業を営んでいるものを含まないものとする。 - 日本法令外国語訳データベースシステム

(2) An audit corporation shall prepare financial statement accounting (meaning a balance sheet, income statement and other documents categorized by Cabinet Office Ordinance as those necessary and appropriate for indicating the status of the property and the profit and loss of the audit corporation; the same shall apply in the following Article and Article 34-32(1)) and a business report describing the general situation of its business and other matters specified by Cabinet Office Ordinance, and submit those documents to the Prime Minister within two months after the termination of each fiscal year. 例文帳に追加

２　監査法人は、毎会計年度経過後二月以内に、計算書類（貸借対照表、損益計算書その他監査法人の財産及び損益の状況を示すために必要かつ適当な書類として内閣府令で定めるものをいう。次条及び第三十四条の三十二第一項において同じ。）及び業務の概況その他内閣府令で定める事項を記載した業務報告書を作成し、これらの書類を内閣総理大臣に提出しなければならない。 - 日本法令外国語訳データベースシステム

(3) The amount of income tax paid by a foreign corporation with respect to the trust property under a group investment trust (meaning a group investment trust prescribed in Article 176(3); hereinafter the same shall apply in this Article) for which the corporation has accepted the position of trustee (including any other tax imposed under foreign laws or regulations that is equivalent to income tax and specified by a Cabinet Order prescribed in the said paragraph; the same shall apply in the next paragraph) shall, pursuant to the provision of a Cabinet Order, be deducted from the amount of income tax on the distribution of profit from the said group investment trust. 例文帳に追加

３　外国法人がその引き受けた集団投資信託（第百七十六条第三項に規定する集団投資信託をいう。以下この条において同じ。）の信託財産について納付した所得税（外国の法令により課される所得税に相当する税で同項に規定する政令で定めるものを含む。次項において同じ。）の額は、政令で定めるところにより、当該集団投資信託の収益の分配に係る所得税の額から控除する。 - 日本法令外国語訳データベースシステム

Article 15 (1) In order to enhance Industrial Technology Capability, the national government, shall endeavor to take necessary measures to provide support to the business operators who will implement businesses that utilize said research results, taking into account the fact that it has an important meaning in the promotion of transfers of said research results to business operators, for researchers at national Research and Development Institutes to jointly hold positions as officers, advisors or councilors in companies and other organizations whose purpose is to conduct for-profit private enterprise to implement businesses utilizing the results of that research (referred to in the next paragraph as "Research Results Utilizing Companies, etc."). 例文帳に追加

第十五条　国は、産業技術力の強化を図るため、国の試験研究機関の研究者がその研究成果を活用する事業を実施する営利を目的とする私企業を営むことを目的とする会社その他の団体（次項において「研究成果利用会社等」という。）の役員、顧問若しくは評議員の職を兼ねることが当該研究成果の事業者への移転の促進にとって重要な意義を有することに配慮しつつ、当該研究成果を活用する事業を実施する事業者に対する支援に必要な措置を講ずるよう努めなければならない。 - 日本法令外国語訳データベースシステム

(2) With regard to the cases where the new shares prescribed in Article 2, paragraph (13), item (ii) of the Cabinet Order on Inward Direct Investment, etc. prior to the revision by the provision of Article 4 are acquired at the time of the issue of new shares for which the provisions then in force still remain applicable pursuant to the provision of Supplementary Provisions, Article 11 of the Act on the Partial Revision of the Commercial Code, etc. (Act No. 64 of 1990), and the cases where the new shares prescribed in the provision of item (v) of the same paragraph are acquired due to the appropriation of profit for which the provisions then in force still remain applicable pursuant to the provision of Supplementary Provisions, Article 17 of the same Act, the provisions then in force shall remain applicable. 例文帳に追加

２　商法等の一部を改正する法律（平成二年法律第六十四号）附則第十一条の規定によりなお従前の例によることとされる新株の発行に際し第四条の規定による改正前の対内直接投資等に関する政令第二条第十三項第三号に規定する新株を取得する場合及び同法附則第十七条の規定によりなお従前の例によることとされる利益の処分により同項第五号に規定する新株を取得する場合については、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 26-11 (1) The amount of income tax to be deducted from corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12(4) of the Act pursuant to the provisions of the said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of the said income tax (where the amount of the said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where the said discount bonds are national government bonds listed in Article 41-12(9)(i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in the said paragraph or other national government bonds specified by an Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national government bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for the said discount bonds, and where the said discount bonds are the said short-term national government bonds, etc., such issue price shall be the price specified by an Ordinance of the Ministry of Finance as equivalent to the said issue price for the said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13(1)(i) and (5)(ii)) from the face value of the said discount bonds and then multiplying the remaining amount after deduction by the rate of income tax on profit from redemption for the said discount bonds collected at the time of issue pursuant to the provisions of Article 41-12(3) of the Act, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the next Article from the amount of the income tax). In this case, the term "interest" in Article 140-2(1)(i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption"; the term "out of the number of months" in paragraph (2) of the said Article shall be deemed to be replaced with "out of the number of months (the number of days, where the said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12(9) of the Act on Special Measures Concerning Taxation; the same shall apply in the next paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1)(i)" in paragraph (3) of the said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1)(i)." 例文帳に追加

第二十六条の十一　法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額（当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額（当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債（以下この項において「短期国債等」という。）でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。）を控除した残額に、当該割引債の発行の際に法第四十一条の十二第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。）について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益」と、同条第二項中「月数のうち」とあるのは「月数（当該利子配当等が短期公社債（租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。）に係る償還差益であるときは、日数。以下この項において同じ。）のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額（短期公社債の償還差益に対する所得税の額を除く。）を前項」とする。 - 日本法令外国語訳データベースシステム

Article 72 (1) For the time being, the national government may, within the scope of the budget, provide loans without interest to a prefectural government (including Designated Cities, etc., in the case where they handle the affairs set forth in Article 56-2 paragraph (1) that are supposed to be handled by a prefectural government pursuant to the provision of Article 59-4 paragraph (1); the same shall apply hereinafter in this paragraph and paragraph (7)), and any such loan shall be in the amount equivalent to the amount that can be subsidized by the national government pursuant to the provision of Article 56-2 paragraph (3) (including the provisions of the laws and regulations, if any, which provide for other different percentages that can be subsidized by the national government; the same shall apply hereinafter). Such loans shall be funded to be appropriated to the expenses subsidized by said prefectural government to social welfare corporations established pursuant to the provision of Article 31 paragraph (1) of the Social Welfare Act, the Japanese Red Cross Society or non-profit incorporated associations or non-profit incorporated foundations, if such subsidies from said prefectural government are granted for the expenses spent for such Construction, etc. of institutions for mentally retarded children, etc. that can be subsidized by the national government pursuant to the provision of pursuant to the provision of Article 56-2 paragraph (3) and that falls under Article 2 item (ii) paragraph (1) of the Act on Special Measures concerning Promotion of Development of Infrastructures by Utilization of Revenues from the Sale of Shares of Nippon Telegraph and Telephone Corporation (Act No. 86 of 1987) (hereinafter referred to as "Act on Special Measures concerning Infrastructure Development"). 例文帳に追加

第七十二条　国は、当分の間、都道府県（第五十九条の四第一項の規定により、都道府県が処理することとされている第五十六条の二第一項の事務を指定都市等が処理する場合にあつては、当該指定都市等を含む。以下この項及び第七項において同じ。）に対し、第五十六条の二第三項の規定により国がその費用について補助することができる知的障害児施設等の新設等で日本電信電話株式会社の株式の売払収入の活用による社会資本の整備の促進に関する特別措置法（昭和六十二年法律第八十六号。以下「社会資本整備特別措置法」という。）第二条第一項第二号に該当するものにつき、社会福祉法第三十一条第一項の規定により設立された社会福祉法人、日本赤十字社又は公益社団法人若しくは公益財団法人に対し当該都道府県が補助する費用に充てる資金について、予算の範囲内において、第五十六条の二第三項の規定（この規定による国の補助の割合について、この規定と異なる定めをした法令の規定がある場合には、当該異なる定めをした法令の規定を含む。以下同じ。）により国が補助することができる金額に相当する金額を無利子で貸し付けることができる。 - 日本法令外国語訳データベースシステム

(5) The normal profit margin specified by a Cabinet Order prescribed in Article 68-88(2)(i)(b) of the Act shall be the ratio of the amount of gross profits gained by a person who purchased the same or similar inventory assets as those for a foreign affiliated transaction prescribed in paragraph (1) of the said Article (hereinafter referred to as a "foreign affiliated transaction" in this Article) from a person who is not in a special relationship (meaning a special relationship prescribed in the said paragraph) (hereinafter such person who is not in such special relationship shall be referred to as a "non-affiliated person" through to paragraph (7) and such person who purchased such inventory assets shall be referred to as a "reseller" in this paragraph and paragraph (7)(ii)) through a transaction to sell the said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of the said inventory assets for a comparison purpose transaction from the total revenue arising from the sale of the said inventory assets for a comparison purpose transaction) against the sum of the said revenue; provided, however, that where functions performed by the selling side or any other matters differ between a comparison purpose transaction and a transaction in which the purchasing side of the said inventory assets for a foreign affiliated transaction sold the inventory assets to a non-affiliated person, such normal profit margin shall be the ratio after making the necessary adjustment for the differences in ratios caused by such disparity. 例文帳に追加

５　法第六十八条の八十八第二項第一号ロに規定する政令で定める通常の利益率は、同条第一項に規定する国外関連取引（以下この条において「国外関連取引」という。）に係る棚卸資産と同種又は類似の棚卸資産を、特殊の関係（同項に規定する特殊の関係をいう。）にない者（以下第七項までにおいて「非関連者」という。）から購入した者（以下この項及び第七項第二号において「再販売者」という。）が当該同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この項において「比較対象取引」という。）に係る当該再販売者の売上総利益の額（当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。）の当該収入金額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引に係る棚卸資産の買手が当該棚卸資産を非関連者に対して販売した取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。 - 日本法令外国語訳データベースシステム

(4) Income tax to be collected and paid pursuant to the provision of the preceding paragraph shall be deemed to be withholding income tax prescribed in Article 2(1)(xlv) of the Income Tax Act, and the provisions of the said Act (excluding Part II, Part III, and Part V, Chapter I), the Act on General Rules for National Taxes, and the National Tax Collection Act shall be applied thereto; where redemption (including retirement by purchase) is made with respect to discount bonds set forth in the preceding paragraph, income tax to be collected pursuant to the provision of the preceding paragraph shall, pursuant to the provision of a Cabinet Order, be deemed to be income tax that is to be collected from the acquirer set forth in the said paragraph (in the case where the said acquirer is not the person who is to receive the redemption: the said person who is to receive the redemption) as income tax on profit from redemption when the acquirer receives the said redemption. In this case, where the said acquirer is a domestic corporation or foreign corporation, with regard to the application of the provisions of the Corporation Tax Act to the said domestic corporation or foreign corporation: in Article 68(1), Article 81-14(1) and Article 100(1) of the said Act, the phrase "or prize money" shall be deemed to be replaced with "or prize money... or profit from redemption prescribed in Article 41-12(2) of the Act on Special Measures Concerning Taxation (Separate Taxation, etc. for Profit from Redemption)," and the phrase "the said Act" shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation"; in Article 144 of the said Act, "the Income Tax Act" shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation," and the phrase "the said Act" shall be deemed to be replaced with "the Income Tax Act." 例文帳に追加

４　前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法（第二編、第三編及び第五編第一章を除く。）並びに国税通則法及び国税徴収法の規定を適用するものとし、前項の割引債につき償還（買入消却を含む。）が行われる場合には、同項の規定により徴収される所得税は、政令で定めるところにより、同項の取得者（当該取得者と当該償還を受ける者とが異なる場合には、当該償還を受ける者）が償還差益に対する所得税として当該償還を受ける時に徴収される所得税とみなす。この場合において、当該取得者が内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法の規定の適用については、同法第六十八条第一項、第八十一条の十四第一項及び第百条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第四十一条の十二第二項（償還差益に対する分離課税等）に規定する償還差益」と、「同法」とあるのは「所得税法又は租税特別措置法」と、同法第百四十四条中「所得税法の」とあるのは「所得税法又は租税特別措置法の」と、「（同法」とあるのは「（所得税法」とする。 - 日本法令外国語訳データベースシステム

Article 51 (1) The term "Business Opportunity Related Sales" as used in this chapter, Article 66 (1), and Article 67 (1) shall mean sales of articles (including mediation of such sales) or offer of services for value (including mediation of such offers) where the seller, the service provider, or their mediator induces the counterparty by telling him/her that he/she may receive a profit (hereinafter referred to as "Business Opportunity Profit" in this chapter) through engaging in a business that uses the articles that are the subject matter of sales (such articles are hereinafter referred to as the "Goods" in this chapter) or the services offered (such business is limited to a business directly made available by or mediated by the person selling or mediating sales of the Goods or offering or mediating offer of the services), and conducts with such person transactions pertaining to sales or mediation of sales of the Goods or offers or mediation of offer of the services that involve a specified burden (which means purchase of the Goods, payment of the consideration for the services, or provision of a transaction fee; hereinafter the same shall apply in this chapter) (such transactions include change in the terms of transactions; hereinafter referred to as the "Business Opportunity Related Sales Transactions"). 例文帳に追加

第五十一条　この章並びに第六十六条第一項及び第六十七条第一項において「業務提供誘引販売業」とは、物品の販売（そのあつせんを含む。）又は有償で行う役務の提供（そのあつせんを含む。）の事業であつて、その販売の目的物たる物品（以下この章において「商品」という。）又はその提供される役務を利用する業務（その商品の販売若しくはそのあつせん又はその役務の提供若しくはそのあつせんを行う者が自ら提供を行い、又はあつせんを行うものに限る。）に従事することにより得られる利益（以下この章において「業務提供利益」という。）を収受し得ることをもつて相手方を誘引し、その者と特定負担（その商品の購入若しくはその役務の対価の支払又は取引料の提供をいう。以下この章において同じ。）を伴うその商品の販売若しくはそのあつせん又はその役務の提供若しくはそのあつせんに係る取引（その取引条件の変更を含む。以下「業務提供誘引販売取引」という。）をするものをいう。 - 日本法令外国語訳データベースシステム

(2) The amount of damages to be paid under the preceding paragraph 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. referred to in the preceding paragraph and the Tender Offer Price (meaning the price for Purchase, etc. stated in the Public Notice for Commencing Tender Offer and Tender Offer Notification, or, if the price for Purchase, etc. is changed by public notice or public announcement under Article 27-6(2) or (3), the price after the change; hereinafter the same shall apply in this Section), by the number of Share Certificates, etc. Offered to Sell by the person who is entitled to claim damages under the preceding paragraph (excluding those which the person cannot make Sales, etc. of as a result of the Method of Proportional Distribution; the same shall apply in paragraph (2) of the following Article and Article 27-20(2)). 例文帳に追加

２　前項の規定により賠償の責めに任ずべき額は、同項の買付け等を行つた際に公開買付者等が支払つた価格（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ときは、その最も有利な価格とする。）から公開買付価格（公開買付開始公告及び公開買付届出書に記載した買付け等の価格をいい、第二十七条の六第二項又は第三項の公告又は公表により買付け等の価格を変更したときは、当該変更後の買付け等の価格をいう。以下この節において同じ。）を控除した金額に前項の規定による請求権者の応募株券等（あん分比例方式により売付け等ができなかつたものを除く。次条第二項及び第二十七条の二十第二項において同じ。）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

Article 5 When implementing comprehensive legal support and establishing systems, the necessary conditions and systems shall be secured for the prompt and proper appointment of court-appointed defense counsel (defense counsel whom courts, presiding judges or judges appoint for defendants or suspects based on the provision of the Code of Criminal Procedure (Act No. 131 of 1948); the same shall apply hereinafter), official attendants who are attorneys for juveniles (attendants who are attorneys whom courts appoint for juveniles based on the provision of the Juvenile Law (Act No. 168 of 1948); the same shall apply hereinafter), and court-appointed attorneys at law for victims (the attorneys at law for victims provided by paragraph (1) of Article 5 of Law about the protection of victims rights and profit concerning criminal procedures and other subsidiary ones (Act No. 75 of 2000; hereinafer referred to as "Protection Act on Crime Victims.") whom courts appoint based on the provision of paragraph (1) of Article 5 of the Act on the Protection of Crime Victims; the same shall apply hereinafter). 例文帳に追加

第五条　総合法律支援の実施及び体制の整備に当たっては、迅速かつ確実に国選弁護人（刑事訴訟法（昭和二十三年法律第百三十一号）の規定に基づいて裁判所若しくは裁判長又は裁判官が被告人又は被疑者に付する弁護人をいう。以下同じ。）及び国選付添人（少年法（昭和二十三年法律第百六十八号）の規定に基づいて裁判所が少年に付する弁護士である付添人をいう。以下同じ。）の選任並びに国選被害者参加弁護士（犯罪被害者等の権利利益の保護を図るための刑事手続に付随する措置に関する法律（平成十二年法律第七十五号。以下「犯罪被害者等保護法」という。）の規定に基づいて裁判所が選定する犯罪被害者等保護法第五条第一項に規定する被害者参加弁護士をいう。以下同じ。）の選定が行われる態勢の確保が図られなければならない。 - 日本法令外国語訳データベースシステム

In that sense, I believe that SME development is one of the most important functions of a financial institution whose core business rests with financial intermediation and, considering that Japan's foundation consists of the SMEs that make up 99.7 percent of all companies in Japan, mega-banks in particular need to review the way they manage their banks that focuses too much on looking upwards, so to speak – an attitude typical in pre-Lehman days – or looking abroad, aiming only at profit-making. In that sense, I take pride as the Minister for Financial Services that the Act has probably contributed to changing the awareness of those who engage in the financial business. 例文帳に追加

そういった意味では、私は中小企業の育成というのは、金融仲介を基本とする金融機関の一番大事な機能の一つでございますし、日本の原点は99.7％を占める中小企業ですから、改めてリーマン・ショック以前の、上ばっかり向いてやる銀行経営といいますか、儲けることばかりで、外国ばかり見てやるという銀行経営、特にメガバンクは、その辺を見直すという、非常に金融人の方々の意識改革にもしっかりなったのではないかというような気を金融（担当）大臣としても持たせて頂いております。 - 金融庁

When an affiliate cannot be assessed in the same manner as that of a subsidiary due to factors such as the existence of other controlling shareholders, investment interest and equity method profit or loss in the affiliate, or dispatched or interlocking officers (directors, corporate auditors, etc.), the management should focus on company-level controls and perform appropriate procedures such as sending out questionnaires, conducting interview , reviewing reports prepared by the affiliate, or assessing management processes for that affiliate. 例文帳に追加

なお、当該関連会社における他の支配株主の存在の有無、当該関連会社への投資持分及び持分法損益の状況、役員（取締役、監査役等）の派遣や兼任の状況などによって、子会社と同様の評価が行えないことが考えられるが、そうした場合には、全社的な内部統制を中心として、当該関連会社への質問書の送付、聞き取りあるいは当該関連会社で作成している報告等の閲覧、当該関連会社に係る管理プロセスの確認等適切な方法により評価を行う必要がある。 - 金融庁

Article 49-3 (1) A Financial Instruments Business Operator (limited to a foreign juridical person engaged in Type I Financial Instruments Business; hereinafter the same shall apply in this Subsection) shall, for each business year, submit to the Prime Minister the balance sheet, profit and loss statement and other documents related to financial accounting prepared in relation to all of its business as well as the documents summarizing the business of the relevant business year, within the period specified by a Cabinet Order from the end of said business year, pursuant to the provisions of a Cabinet Office Ordinance. 例文帳に追加

第四十九条の三　金融商品取引業者（第一種金融商品取引業を行う外国法人に限る。以下この款において同じ。）は、内閣府令で定めるところにより、事業年度ごとに、その行う業務の全部に関し作成した貸借対照表、損益計算書その他財務計算に関する書類及び当該事業年度における業務の概要を記載した書面を、当該事業年度経過後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。 - 日本法令外国語訳データベースシステム

(2) The Reserves set forth in the preceding paragraph shall not be reduced except when it is allocated to compensation for any excess amount of the losses due to buying and selling, etc. of Shares, etc. (referring to losses due to buying and selling, revaluation and fluctuation in foreign exchange rates, and losses on redemption) over the profits due to buying and selling, etc. of Shares, etc. (referring to profits due to buying and selling, revaluation and fluctuation in foreign exchange rates (excluding any profit credited as a result of revaluation under Article 112, paragraph (1)), and gains on redemption); provided, however, that this shall not apply to the cases where the Prime Minister has approved such reduction. 例文帳に追加

２　前項の準備金は、株式等の売買等による損失（売買、評価換え及び外国為替相場の変動による損失並びに償還損をいう。）の額が株式等の売買等による利益（売買、評価換え及び外国為替相場の変動による利益（第百十二条第一項の規定による評価換えにより計上した利益を除く。）並びに償還益をいう。）の額を超える場合においてその差額のてん補に充てる場合を除くほか、取り崩してはならない。ただし、内閣総理大臣の認可を受けたときは、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

(2) A Specific Purpose Company shall, pursuant to the provisions of a Cabinet Office Ordinance, prepare Financial Statements (meaning a balance sheet, profit and loss statement, and any other statements specified by a Cabinet Office Ordinance as being necessary and appropriate to indicate the status of the property and profits and losses of the Specific Purpose Company; hereinafter the same shall apply in this Subsection, Article 111(2)(ii) and Article 118) and a business report pertaining to each business year and a proposal concerning the appropriation of profits or disposition of losses (hereinafter collectively referred to as "Proposal for Appropriation of Profits" in this Subsection), as well as the annexed detailed statements thereof. 例文帳に追加

２　特定目的会社は、内閣府令で定めるところにより、各事業年度に係る計算書類（貸借対照表、損益計算書その他特定目的会社の財産及び損益の状況を示すために必要かつ適当なものとして内閣府令で定めるものをいう。以下この款並びに第百十一条第二項第二号及び第百十八条において同じ。）、事業報告及び利益の処分又は損失の処理に関する議案（以下この款において「利益処分案」という。）並びにこれらの附属明細書を作成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

Some banks have yet to announce their financial results for the fiscal year ended in March 2008. The results announced so far show that net core business profits, which represent profits from banks' core operations, decreased slightly from the previous year due to factors such as: 1) a limited improvement in profit margins and a limited increase in the balance of outstanding loans, 2) a decrease in fee revenue due to the deterioration of market conditions, and 3) an increase in expenses on forward-looking measures. 例文帳に追加

主要行等の平成20年３月期決算については、まだ公表していない銀行が存在しているわけですが、これまでに公表された結果をみてみますと、まず、本業の利益を示す実質業務純益は、第一に利ざやの改善、貸出残高の増加がともに限定的であったこと、第二に、市況の悪化により手数料収入が減少したこと、第三に、他方で将来をにらんだ前向きな支出などにより経費が増加したこと、などから、前期比で微減となっていると承知しております。 - 金融庁

4. Where legal proceedings are instituted by an employee who has made an invention belonging to his employer and for which a patent has been granted and it is ascertained that the employer obtains a significant profit by reason of that patent, the Court shall award special remuneration to the employee. Before taking any procedural steps, the Court shall hear the parties with a view to conciliation on the principle and on the amount of remuneration. The action afforded inventors under this paragraph shall be prescribed after three years from grant of the patent. However, the time limit shall be suspended for a period of one year if a request for the payment of special remuneration is addressed to the employer by registered mail.例文帳に追加

(4) 使用者に属する発明を行った従業者によって訴訟が提起され，それについて特許が付与されており，かつ，使用者が当該特許を理由として相当な利益を得ることが確認された場合は，裁判所は，従業者に対する特別対価の供与を裁定しなければならない。何らかの訴訟措置を取る前に，裁判所は，対価についての原則及び額についての和解を見込んで当事者から聴聞しなければならない。本項に基づいて発明者に与えられる措置については，特許の付与日から3年後には，時効になる。ただし，当該時効期間は，特別対価の支払請求書が書留便で使用者宛てに送付された場合は，1年間中断される。 - 特許庁

(5) For audiovisual education establishments and other not-for-profit establishments designated by Cabinet Order and having among its purposes the providing of cinematographic films and other audiovisual materials for use by the public, it shall be permissible to distribute a cinematographic work already made public by renting reproductions of the work, if no fees are charged to borrowers of such reproductions. In such case, the person who makes such distribution shall pay a reasonable amount of compensation to the owner of the right prescribed in Article 26 (including the owner of the same right as that prescribed in Article 26 pursuant to the provisions of Article 28) with respect to such cinematographic work or a work reproduced in such cinematographic work. 例文帳に追加

５　映画フィルムその他の視聴覚資料を公衆の利用に供することを目的とする視聴覚教育施設その他の施設（営利を目的として設置されているものを除く。）で政令で定めるものは、公表された映画の著作物を、その複製物の貸与を受ける者から料金を受けない場合には、その複製物の貸与により頒布することができる。この場合において、当該頒布を行う者は、当該映画の著作物又は当該映画の著作物において複製されている著作物につき第二十六条に規定する権利を有する者（第二十八条の規定により第二十六条に規定する権利と同一の権利を有する者を含む。）に相当な額の補償金を支払わなければならない。 - 日本法令外国語訳データベースシステム

Article 34-2 (1) A registration agency shall, within three months after the end of each business year, prepare a list of property, a balance sheet and a profit and loss statement or a settlement of accounts and a business report for each business year (in the case where these documents are prepared as electromagnetic records (meaning records produced by an electronic device, magnetic device or any other device not recognizable to human senses, which are used for information processing by a computer; hereinafter the same shall apply in this Article), or electromagnetic records prepared instead of preparing the documents, such electromagnetic records shall be included; these documents shall hereinafter be referred to as "financial statements, etc." in the following paragraph, paragraph (2) of the following Article and Article 57) and keep them in its place of business for five years. 例文帳に追加

第三十四条の二　登録機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらのものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）で作成され、又はその作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。次項、次条第二項及び第五十七条において「財務諸表等」という。）を作成し、五年間事業所に備え置かなければならない。 - 日本法令外国語訳データベースシステム

Article 39 (1) Within three months after the end of each business year, a registered conformity assessment body shall prepare an inventory of property, balance sheet, profit and loss statement or income and expenditure account statement, and business report of the business year (including an electromagnetic record (any record which is prepared by electronic, magnetic, or any other means unrecognizable by natural perceptive function, and is used for data-processing by a computer; hereinafter the same shall apply in this Article) in cases where electromagnetic records are prepared instead of those paper documents; referred to as "financial statements, etc." in the following paragraph and Article 79), and maintain them at the office for a period of five years thereafter. 例文帳に追加

第三十九条　登録検査機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。次項及び第七十九条において「財務諸表等」という。）を作成し、五年間事業所に備えて置かなければならない。 - 日本法令外国語訳データベースシステム

Article 17-9 (1) A Registered Certifying Body shall, within three months after the end of each business year, prepare a list of property or a balance sheet, a profit and loss statement or a settlement of accounts, and a business report (in the case where these documents are prepared as electromagnetic records (meaning records produced by an electronic device, magnetic device or any other device not recognizable to human sense, which are used for data processing by a computer; the same shall apply hereinafter), or electromagnetic records are prepared instead of preparing the documents, such electromagnetic records shall be included; these documents shall hereinafter be referred to as the "Financial Statements, etc.") and keep them in its office for five years. 例文帳に追加

第十七条の九　登録認定機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらのものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下同じ。）で作成され、又はその作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。以下「財務諸表等」という。）を作成し、五年間事業所に備えて置かなければならない。 - 日本法令外国語訳データベースシステム

Article 50 (1) The registered manufacturing inspection, etc., agency shall, within three months after the end of each business year, prepare a list of properties, a balance sheet and a profit-and-loss statement or a settlement of accounts statement, and a business report (referred to as "financial statements, etc." in the following paragraph and in Article 123), concerning that business year, and shall keep them for five years in its office. These include those electromagnetically recorded (the data that are recorded electronically, magnetically or by other method that cannot be recognize by human sense, and that are used for processing by using a computer. This definition applies hereinafter in this Article). 例文帳に追加

第五十条　登録製造時等検査機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支決算書並びに事業報告書（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下同じ。）の作成がされている場合における当該電磁的記録を含む。次項及び第百二十三条第一号において「財務諸表等」という。）を作成し、五年間事務所に備えて置かなければならない。 - 日本法令外国語訳データベースシステム

8. With regard to items to be recorded (except for the date of record, name of customer, name of Commodity Exchange, Type of Listed Commodity or Listed Commodity Index, expiration month, date of contract, and session or time), such amount shall be recorded by each open contract, by customer (by each customer and distinction of existence or non-existence of replacement, or by Deposit Deferral), and by each of all of the above for all customers; provided, however, that with regard to unsecured Mark-to-Market profit and loss amounts, amount of deposited margin, accounts receivable from a customer, unsecured accounts receivable from a customer, total amount of required amount of clearing margin, and additional margin of such related details, amount exceeding deposited margin or amount of claim for shortage, maintenance account for the clearing margin, Mark-to-Market applicable reserve, free margin, deposit amount declared to a Commodity Exchange or Commodity Clearing Organization, deduction amount against allocations, and amount scheduled to be refunded, it is not necessary to record such amounts individually by open contract. 例文帳に追加

八　記載事項（帳簿の作成日、委託者名、商品取引所名、上場商品又は上場商品指数の種類、限月、約定年月日及び場節又は時間を除く。）については、個々の建玉、委託者（一人ずつ及び差換の有無又は預託猶予の別ごと）及び全ての委託者ごとにその額を記載すること。ただし、無担保値洗損金通算額、預り証拠金額、委託者未収金、無担保委託者未収金、取引証拠金預託必要額の合計額及びその内訳中追証拠金、預り証拠金余剰額又は不足請求額、取引証拠金維持額、値洗充当可能額、余剰証拠金、商品取引所又は商品取引清算機関に対する預託申告額、充当控除額並びに返還予定額については、個々の建玉ごとにその額を記載することを要しない。 - 日本法令外国語訳データベースシステム

Sec.107 Rights of Joint Owners If two or more persons jointly own a patent and the invention covered thereby, either by the issuance of the patent in their joint favor or by reason of the assignment of an undivided share in the patent and invention or by reason of the succession in title to such share, each of the joint owners shall be entitled to personally make, use, sell, or import the invention for his own profit: Provided, however, That neither of the joint owners shall be entitled to grant licenses or to assign his right, title or interest or part thereof without the consent of the other owner or owners, or without proportionally dividing the proceeds with such other owner or owners.例文帳に追加

第107条 共同特許権者の権利 2以上の者が，共有としての特許の付与によるか，特許及び発明における持分の譲渡によるか又は持分の相続により，特許及び特許に係る発明を共有している場合は，各共有者は自己の利益のために当該発明を自ら生産し，使用し，販売し又は輸入する権利を有する。ただし，各共有者は，他の共有者の同意を得なければ又は他の共有者と持分に比例して利益を分配しなければ，ライセンスを与え又は自己の権利，所有権若しくは利益若しくはその一部を譲渡することはできない。 - 特許庁

If two or more persons jointly own a patent and the invention covered thereby either by the issuance of the patent in their joint favor or by reason of the assignment of an undivided share in the patent and invention or by reason of the succession in title to such share, each joint owner shall be entitled to personally make, use, sell or import the invention for his own profit: Provided, however, That neither of the joint owners shall be entitled to grant licenses or to assign his right, title or interest or part thereof without the consent of the other owner or owners, or without proportionately dividing the proceeds with the other owner or owners. (Sec. 107, IP CODE)例文帳に追加

2以上の者が，特許の共有としての付与によるか，特許及び特許に係わる発明における未分割持分の譲渡によるか又は当該持分の権利承継により，特許及び特許に係わる発明を共有している場合は，各共有者は，自己の利益のために当該発明を自ら生産し，使用し，販売し又は輸入することができる。ただし，各共有者は，他の共有者の同意を得なければ，又は持分に比例して他の共有者と利益を分配するのでなければ，ライセンスを付与し，又は自己の権利，権原若しくは利益若しくはその一部を譲渡することができない。(IP法第107条) - 特許庁

Notwithstanding that a company that is a resident of a Contracting State may not be a qualified person, it shall be entitled to the benefits otherwise accorded to residents of a Contracting State by the provisions of Article 7; of paragraph 3 of Article 10 or paragraph 3 of Article 11; or of Articles 12, 13 or 21 of the Convention with respect to an item of income, profit or gain described in those paragraphs or Articles derived from the other Contracting State if it satisfies any other specified conditions in those paragraphs or Articles for the obtaining of such benefits and shares representing at least 75 per cent of the voting power of the company are owned, directly or indirectly, by seven or fewer persons who are equivalent beneficiaries 例文帳に追加

一方の締約国の居住者である法人は、適格者に該当しない場合においても、他方の締約国において取得する第七条、第十条３、第十一条３、第十二条、第十三条又は前条に定める所得、利得又は収益に関し、七以下の同等受益者が当該法人の議決権の七十五パーセント以上に相当する株式を直接又は間接に所有し、かつ、当該法人がこれらの規定により認められる特典を受けるためにこれらの規定に規定する要件を満たすときは、これらの規定により認められる特典を受ける権利を有する。 - 財務省