「FOREIGN」に関連した英語例文の一覧と使い方(338ページ目) - Weblio英語例文検索

To provide a liquid filter formed of a half-carbonized fiber spun yarn using a novoloid fiber as a precursor, especially a half-carbonized fiber spun yarn using as a precursor a novoloid fiber available for removal of solid foreign matters in an anticorrosion acid solution at a high temperature, and particularly an inexpensive and easily processable filter suitable for filtration for removing foreign matters from an acid liquid at a high temperature.例文帳に追加

ノボロイド繊維を前駆体とした半炭化繊維紡績糸に関し、特に高温、耐腐食性の酸性溶液中の固形異物を除去するのに適用するノボロイド繊維を前駆体とした半炭化繊維紡績糸からなる液体フィルターに関するもので、特に高温の酸性液体から異物を取り除く濾過に適した安価で加工し易いフィルターを提供すること。 - 特許庁

To provide a money-handling device with excelling maintenability which can exchange a foreign currency into domestic currency, according to the ever-changing exchange rate, in a game environment such as a game parlor so that a player can change the foreign currency possessed by himself to enjoy a game, while reducing personnel cost for updating the exchange rate and effective use of the game parlor space.例文帳に追加

遊技場などの遊技環境において外国通貨を刻々の交換レートに応じて国内通貨に両替（変換）できるようにし、遊技者が所持する外国通貨を両替して遊技を楽しむことができるとともに、交換レートの更新に際して人件費の削減が図れ、遊技場スペースを有効に使用できるメンテナンス性に優れた貨幣取扱装置を提供する。 - 特許庁

In the optical fiber fixing structure S for inserting an optical fiber F into a fiber insertion part 2 formed in the shape of groove on the surface 1a of a substrate 1 and fix it, a foreign matter removal part 3 storing foreign matters is arranged so as to be open toward the fiber insertion part 2 and to occupy the most part of the part 2 in the groove direction by the opening.例文帳に追加

本発明は、基板１の表面１ａに溝状に形成されるファイバー挿入部２に光ファイバーＦを挿入して固定する光ファイバー固定構造Ｓにおいて、異物Ｇを収納する異物除去部３を、ファイバー挿入部２に向けて開口しかつファイバー挿入部２の溝方向の大部分をその開口が占めるように設けるものであることを特徴としている。 - 特許庁

Regional headquarters refers to the base that controls the businesses of all bases in Asia or Oceania that have a capital relationship with the foreign parent company (which you entered in item 105 "Principal foreign investor," same hereafter). Such bases in Asia or Oceania include those in the form of a subsidiary, branch, establishment, etc., but exclude those in the form of a representative office. 例文帳に追加

地域統括拠点とは、海外親会社（105「外国側筆頭出資者名」で記入した外国側筆頭出資者。以下同様。）と資本関係を有するアジア・オセアニア地域の各拠点が行う事業を統括する拠点をいいます。アジア・オセアニア地域の各拠点の形態には、子会社、支店、事務所等がありますが、駐在員事務所は拠点に含まれません。 - 経済産業省

(b) in cases where a foreign juridical person or another organization holds shares pertaining to 50 percent or more of the voting rights (which means voting rights prescribed in Article 86, paragraph 1 of the Act; hereinafter the same shall apply in this item) of all shareholders under its own name or that of another person, said corporation or other organizations (hereinafter referred to as the “Foreign Parent Company” in this Article); 例文帳に追加

ロ当該商品取引員が、外国の法人その他の団体に総株主の議決権（法第八十六条 第一項 に規定する議決権をいう。以下このロにおいて同じ。）の百分の五十以上 の議決権に係る株式を自己又は他人の名義をもって所有されている場合における 当該法人その他の団体（以下この条において「外国親会社」という。） - 経済産業省

It is assumed that the synchronized deterioration of the terms of trade in those countries/regions in Asia results from their similarity of foreign trade structure that they import most of their natural resources/raw materials and export a massive volume of industrial products, though there is some difference in the degree of processing. There is a clear difference between the countries/regions in Asia and major countries in Europe and the U.S., which have a similar foreign trade structure to those of the Asian countries but continue to maintain their terms of trade.例文帳に追加

これらアジア各国・地域の交易条件の同期した悪化は、資源・原材料の過半を輸入し、加工の度合いは多少異なるものの工業製品を大量に輸出している貿易構成の類似性に起因しているものと考えられるが、貿易構成が類似しつつも交易条件を維持している欧米主要国との違いが顕著になっている。 - 経済産業省

Following the earthquake disaster and the nuclear power plant accident, some foreign companies took measures such as the temporary closing of their business bases in the coastal regions of East Japan and the transfer of employees overseas or to the Kansai region. But since the end of March 2011, they have begun to gradually resume their operations, while an increasing number of foreign-affiliated businesses have returned their headquarters functions to Tokyo.例文帳に追加

震災と原発事故を受けて、在京外資系企業の中には、東日本太平洋沿岸地域の拠点の一時的閉鎖や社員の国外・関西地方への移転に踏み切る企業もあったが、平成23 年3 月末から徐々に店舗営業や工場の操業を再開している他、本社機能を東京に復帰させる企業も増えてきている。 - 経済産業省

According to the International Monetary Fund (IMF), this decline in the economic growth rate is the result of decreased consumption, investment and exports due to the deteriorated foreign capital acquisition environment with declined foreign capital inflow influenced by the outbreak of the global financial crisis, shrank overseas demand and reduced money transfer to home countries by migrants and workers who moved from Latin America to other countries such as the U.S.例文帳に追加

IMFによれば、こうした経済成長率の低下は、世界経済危機の発生による海外からの資金流入の減少等の対外資金調達環境の悪化や海外需要の後退、及び、中南米から米国等の海外に出向いている労働者・移民による本国宛の送金（郷里送金）が減少し、消費、投資、輸出が落ち込んだことによる。 - 経済産業省

Japan imposes a prior notification obligation on inward FDI of certain industries from the aspect of the country’s security, etc, through its Foreign Exchange and Trade Control Law (Foreign Exchange Law). Japan will continue to apply this strictly to handle such issues, while complying with the OECD Code of Liberalization of Capital Movements49 which determines investment liberalization between OECD member countries (Figure 4-4-12).例文帳に追加

我が国では、OECD 加盟国間の投資自由化を定めた「OECD 資本移動自由化コード」を遵守しつつ「外国為替及び外国貿易法（外為法）」により、国の安全等の観点から一部業種に限定して、外国投資家による対内直接投資に対して事前届出義務を課しており、今後も厳格な運用によって対応していくこととしている（第4-4-12 図）。 - 経済産業省

Even though it is thought that these policies and measures have been effective, the ratio of highly-skilled foreign workers in each occupation is still at a low level compared to those of the European countries and North America. Furthermore, although the record of the number of registered foreign residents shows that the number of foreigners entering Japan using the status of residence　of　 “researcher,” “engineer,” “skilled laborer,” “specialist in humanities/international services” is increasing slightly, in terms of the number of new entrants this number has been decreasing or flat in recent years, and no　marked growth in the number of new entrants from the countries and regions of Asia can be seen例文帳に追加

また、「研究」、「技術」、「技能」、「人文知識・国際業務」の在留資格で入国する外国人の数は、外国人登録者数で見ると微増傾向にあるものの、新規入国者数で見ると近年減少ないしは横ばい傾向にあり、アジアの各国・地域からの新規入国者についても、目立った伸びは見られない。 - 経済産業省

First, if a country’s IPR system permits excessive intellectual property protection, or discriminates against foreign interests, or varies widely from generally agreed-upon international rules and procedures, excessive time and money must be spent in the acquisition and enforcement of rights of foreign origin, which could be a non-tariff barrier.例文帳に追加

第一に、特定の国の知的財産保護制度が、過剰な保護を惹起するものや内外差別的なものである場合や、国際的に広く受け入れられているルールや手続と大きく異なる場合には、他国からの権利取得や権利行使に余分なコストや時間を要するために、非関税障壁となって自由貿易の円滑な発展を阻害することになりかねない。 - 経済産業省

Amendments to the Patent Law on November 29, 1999, brought a limited early publication system to the United States. However, this does not completely fulfil the Japan-US agreement on the early publication system of all patent applications, because it allows the applicant to apply for nondisclosure of the US applications not filed in foreign countries and notations in US applications not included in foreign country applications.例文帳に追加

1999年11月29日の特許法改正により導入された米国の限定的な早期公開制度は、外国に出願されていない米国出願及び外国出願に含まれていない米国出願の記載内容について、出願人の申請により非公開にできるなどの点で、原則全ての特許出願を公開するとの日米合意を完全には履行していない。 - 経済産業省

On the other hand, the practice of medicine by foreign doctors and nurses is not approved in principle from the standpoint of ensuring public health under the Medical Practitioners Law, etc. in Japan. However, it is approved for foreign doctors who have received clinical training and have taken special tests under agreements on the acceptance of doctors concluded with the UK and other countries.例文帳に追加

他方、我が国においては、公衆衛生確保の観点から医師法等において、外国人医師や看護師の医療行為は原則として認められていないが、臨床修練の許可を受けた外国人医師や、イギリス等との間の医師の相互受入れの取決めに基づく特例的な試験を受けた外国人医師等の医療行為が認められているところである。 - 経済産業省

The number of foreigners in Japan under the “medical services” status of residence was 95 as of2001 (Fig.3.2.17). Establishing an environment where foreigners can receive satisfactory medical services is important in promoting inward direct investment in Japan, accepting foreign workers in special and/or technical areas, and increasing the numbers of foreign tourists.例文帳に追加

「医療」の資格で在留している外国人は、2001年現在95名となっているが（前掲第3-2-17表）、外国人が十分な医療サービスを受けられる環境を整えることは、我が国が対内直接投資を促進し、また、専門的・技術的分野の外国人労働者の受入れや外国人観光客の増加を促進していく上でも、重要であると考えられる。 - 経済産業省

The AFL-CIO focused on the increase in foreign direct investment and foreign plant and equipment investment, as well as the deteriorating trade balance for non agricultural products, blaming these phenomena on the international shift of capital,management and technology and the multinational companies behind this shift. This developed into criticism of multinational companies as impacting negatively on production and employment in the US economy.例文帳に追加

ＡＦＬ－ＣＩＯは対外直接投資と在外設備投資の増大、工業製品の貿易収支の悪化等に着目し、これらの要因として、資本、経営、技術等の国際的移動及びそれら資源の国際的移動の担い手としての多国籍企業を挙げ、多国籍企業が米国経済の生産と雇用に悪影響を及ぼしているとの批判を展開した。 - 経済産業省

Foreign technology can be imported through (1) breakdown of the import to analyze the embodied technology—in other words, reverse engineering—and (2)technology licensing contracts concluded between domestic and foreign companies. Direct investment has the advantage, however, of comprising technology transfer within a company,and as such, opens the way for the transfer also of management techniques and know how which are difficult to document.例文帳に追加

海外からの技術の輸入は、①輸入財を分解することで、そこに体化された技術を解析する「リバース・エンジニアリング」や、②国内企業が外国企業と技術のライセンス契約を結ぶこと等によっても可能であるが、企業内部の技術移転である直接投資は、文書化しにくい経営手法や知識をも移転することができるという点において特徴的である。 - 経済産業省

Nippon Keidanren (Japan Business Federation), issued on April 15, 2008, "Opinion on the state of developing the global investment environment - improvement of legal basis for foreign investment in Japan" and Japan Foreign Trade Council, issued on March 19, 2008, "Agreements to promote investment demand", are as well looking for the immediate improvement of high quality legal basis for the investment.例文帳に追加

2008 年4 月15 日付社団法人日本経済団体連合会の「グローバルな投資環境の整備のあり方に関する意見―わが国海外投資の法的基盤の整備等に向けて」や2008 年3 月19 日付社団法人日本貿易会の「投資協定の締結促進への要望」においても同様に投資に関する質の高い法的基盤の早急な整備を求めている。 - 経済産業省

(5) The provision of Article 177 shall apply mutatis mutandis to the liquidation of a Foreign Insurance Company, etc. under paragraph (1); the provisions of Article 175 and Article 179, paragraph (1) shall apply mutatis mutandis to the liquidation of a Foreign Insurance Company, etc. under paragraph (1) (excluding the cases to which apply the provisions of Part II, Chapter IX, Section 2 (excluding Articles 510, 511 and 514), Part VII, Chapter III, Sections 1 and 3, and Article 938, paragraphs (1) to (5) inclusive of the Companies Act as applied mutatis mutandis pursuant to the preceding paragraph; hereinafter the same shall apply in this paragraph); and the provisions of Article 200, paragraph (1) and Article 201, paragraph (1) shall apply mutatis mutandis to the liquidation of a Foreign Insurance Company, etc. under paragraph (1) where the Prime Minister finds it necessary for supervising the liquidation of the liquidating Foreign Insurance Company, etc. In this case, the term "date of dissolution" in Article 177, paragraph (2) shall be deemed to be replaced with "date of cancellation or expiration of the license issued to the Foreign Insurance Company, etc. under Article 185, paragraph (1)"; the term "Liquidating Insurance Company, etc." in Article 177, paragraph (3) shall be deemed to be replaced with "liquidating Foreign Insurance Company, etc."; the terms "paragraph (1), (4) or (9) of the preceding Article" and "Liquidating Insurance Company, etc." in Article 175 shall be deemed to be replaced with "Article 212, paragraph (2)" and "liquidating Foreign Insurance Company, etc.," respectively; and the term "Liquidating Insurance Company, etc." in Article 179, paragraph (1) shall be deemed to be replaced with "liquidating Foreign Insurance Company, etc.;" any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

５　第百七十七条の規定は第一項の規定による外国保険会社等の清算の場合について、第百七十五条及び第百七十九条第一項の規定は第一項の規定による外国保険会社等の清算の場合（前項において準用する会社法第二編第九章第二節（第五百十条、第五百十一条及び第五百十四条を除く。）、第七編第三章第一節及び第三節並びに第九百三十八条第一項から第五項までの規定の適用がある場合を除く。以下この項において同じ。）について、第二百条第一項及び第二百一条第一項の規定は第一項の規定による外国保険会社等の清算の場合において内閣総理大臣が清算に係る外国保険会社等の清算の監督上必要があると認めるときについて、それぞれ準用する。この場合において、第百七十七条第二項中「解散の日」とあるのは「当該外国保険会社等に係る第百八十五条第一項の免許が取り消され、又はその効力を失った日」と、同条第三項中「清算保険会社等」とあるのは「清算に係る外国保険会社等」と、第百七十五条中「前条第一項、第四項又は第九項」とあるのは「第二百十二条第二項」と、「清算保険会社等」とあるのは「清算に係る外国保険会社等」と、第百七十九条第一項中「清算保険会社等」とあるのは「清算に係る外国保険会社等」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

(2) The amount calculated as specified by a Cabinet Order prescribed in Article 66-6(1) of the Act shall be the amount obtained by multiplying the eligible retained income prescribed in the said paragraph for the relevant business year of a specified foreign subsidiary company, etc. related to a domestic corporation listed in the items of the said paragraph (hereinafter referred to as the "eligible retained income" in this paragraph) by the ratio of the shares, etc. for considering the claims held by the said domestic corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year of the said specified foreign subsidiary company, etc. (where any of the events listed in item (i) or item (ii) occurred with regard to the said specified foreign subsidiary company, etc. or an event listed in item (iii) occurred with regard to an affiliated foreign company related to the said domestic corporation (limited to those that hold the taxed amount of a dividend, etc. before deduction pertaining to the said specified foreign subsidiary company, etc.) in the relevant business year of the said domestic corporation relating to the application of the provisions of the said paragraph, such amount shall be the remaining amount after deducting the amount specified respectively in these items from the said calculated amount): 例文帳に追加

２　法第六十六条の六第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる内国法人に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額（以下この節において「適用対象留保金額」という。）に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時における当該内国法人の有する当該特定外国子会社等の請求権勘案保有株式等の占める割合を乗じて計算した金額（当該内国法人の同項の規定の適用に係る各事業年度において、当該特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係会社（当該特定外国子会社等に係る控除未済課税済配当等の額を有するものに限る。）につき第三号に掲げる事実が生じた場合には、当該計算した金額からそれぞれこれらの号に定める金額を控除した残額）とする。 - 日本法令外国語訳データベースシステム

(iii) The taxed amount of a dividend, etc. before deduction: Out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to the said domestic corporation has received from a specified foreign subsidiary company, etc. related to the said domestic corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of dividend of surplus, etc. shall include the amount specified in Article 66-8(1)(ii) of the Act) and which shall not be deducted for calculating the amount of taxable retained income pertaining to the said specified foreign subsidiary company, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by a Cabinet Order prescribed in Article 66-8(1) of the Act pertaining to the said specified foreign subsidiary company, etc., as calculated under the provisions of Article 39-19(2) or (3)), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said domestic corporation via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of the said Article, and Article 39-116(2), and the provisions of Article 68-92(1) of the Act). 例文帳に追加

三　控除未済課税済配当等の額　当該内国法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該内国法人に係る特定外国子会社等から受けた剰余金の配当等の額（法第六十六条の八第一項第二号に定める金額を含む。）で当該特定外国子会社等に係る前項の規定による課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第三十九条の十九第二項又は第三項の規定により算定した法第六十六条の八第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。）のうち、当該内国法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に前項及び同条第一項並びに第三十九条の百十六第二項及び法第六十八条の九十二第一項の規定の適用に充てられた部分の金額を除く。）をいう。 - 日本法令外国語訳データベースシステム

(2) The amount calculated as specified by a Cabinet Order prescribed in Article 68-90(1) of the Act shall be the amount obtained by multiplying the eligible retained income prescribed in the said paragraph for the relevant business year of a specified foreign subsidiary company, etc. related to a consolidated corporation listed in the items of the said paragraph (hereinafter referred to as the "eligible retained income" in this paragraph) by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year of the said specified foreign subsidiary company, etc. (where any of the events listed in item (i) or item (ii) occurred with regard to the said specified foreign subsidiary company, etc. or an event listed in item (iii) occurred with regard to an affiliated foreign company related to the said consolidated corporation (limited to those that hold the taxed amount of a dividend, etc. before deduction pertaining to the said specified foreign subsidiary company, etc.) in the relevant consolidated business year of the said consolidated corporation relating to the application of the provisions of the said paragraph, such amount shall be the remaining amount after deducting the amount specified respectively in these items from the said calculated amount): 例文帳に追加

２　法第六十八条の九十第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる連結法人に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額（以下この節において「適用対象留保金額」という。）に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時における当該連結法人の有する当該特定外国子会社等の請求権勘案保有株式等の占める割合を乗じて計算した金額（当該連結法人の同項の規定の適用に係る各連結事業年度において、当該特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係会社（当該特定外国子会社等に係る控除未済課税済配当等の額を有するものに限る。）につき第三号に掲げる事実が生じた場合には、当該計算した金額からそれぞれこれらの号に定める金額を控除した残額）とする。 - 日本法令外国語訳データベースシステム

(iii) The taxed amount of a dividend, etc. before deduction: Out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to the said consolidated corporation received from a specified foreign subsidiary company, etc. related to the said consolidated corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in Article 68-92(1)(ii) of the Act) and which shall not be deducted for calculating the amount of individually taxable retained income pertaining to the said specified foreign subsidiary company, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by a Cabinet Order prescribed in Article 68-92(1) of the Act pertaining to the said specified foreign subsidiary company, etc., as calculated under the provisions of Article 39-119(2) or (3)), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said consolidated corporation via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of the said Article, and Article 39-16(2), and the provisions of Article 66-8(1) of the Act). 例文帳に追加

三　控除未済課税済配当等の額　当該連結法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該連結法人に係る特定外国子会社等から受けた剰余金の配当等の額（法第六十八条の九十二第一項第二号に定める金額を含む。）で当該特定外国子会社等に係る前項の規定による個別課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第三十九条の百十九第二項又は第三項の規定により算定した法第六十八条の九十二第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。）のうち、当該連結法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に前項及び同条第一項並びに第三十九条の十六第二項及び法第六十六条の八第一項の規定の適用に充てられた部分の金額を除く。）をいう。 - 日本法令外国語訳データベースシステム

(4) A Foreign Limited Partner represents and warrants that it is not treated as having a permanent establishment for the purpose of the tax laws of Japan for any reason other than its status as a Partner and that it would fall under the category of non-resident set forth in Article 164(1)(iv) of the Income Tax Act or the category of foreign corporation set forth in Article 141(iv) of the Corporate Tax Act if such Foreign Limited Partnerdid not conduct any business in Japan pursuant to this Agreement. If it is discovered that such representation and warranty is not true or correct or if a Foreign Limited Partner has failed to satisfy, or is likely to fail to satisfy, any of the requirements set forth in Article 41-21(1) of the Act on Special Measures Concerning Taxation, the Foreign Limited Partner shall immediately notify the General Partner of such fact in writing. For the purpose of withholding in connection with distributions of the Partnership Assets, the General Partner shall not be liable to the Partnership or the Interested Partners for the results of the withholding, so long as the General Partner relies on the Foreign Limited Partner’s representation and warranty contained in this paragraph and withholds taxes and other public duties as prescribed by the laws of Japan and applicable tax treaties. 例文帳に追加

4. 外国有限責任組合員は、自らが組合員でなければ日本の租税法上の恒久的施設を有することにはならず、かつ、当該外国有限責任組合員が本契約に基づき国内において事業を行っていないとすれば所得税法第164 条第1 項第4 号に掲げる非居住者又は法人税法第141 条第4 号に掲げる外国法人に該当することが真実かつ正確であることを表明し、保証する。かかる表明及び保証の内容が真実若しくは正確でないことが判明した場合、又は外国有限責任組合員が租税特別措置法第41条の21 第1 項に掲げる要件のいずれかを充足しなくなったとき若しくはそのおそれが生じた場合は、当該外国有限責任組合員は直ちにかかる事実を無限責任組合員に書面にて通知するものとする。無限責任組合員は、組合財産の分配にあたり行う源泉徴収につき、本項に定める外国有限責任組合員の表明及び保証に依拠した上で日本法及び適用ある租税条約の定めに従った源泉徴収を行う限り、かかる源泉徴収の結果につき本組合及び組合員等に対して責任を負わないものとする。 - 経済産業省

(3) Where a person whose all or part of shareholders is a person conducting Banking Business in a foreign state in accordance with the laws and regulations of the foreign state (including a person who has a special relationship with such other person specified by a Cabinet Order, but excluding Banks, etc.; hereinafter referred to as "Foreign Bank, etc." in this paragraph) files an application for license of Banking Business, if the Foreign Bank, etc. lawfully holds voting rights of the person filing the application for license of Banking Business which exceeds the number calculated by multiplying the Voting Rights Held by All of the Shareholders, etc. of that person by the rate specified by a Cabinet Office Ordinance, the Prime Minister shall make examination on whether it is found that Banks are given substantially the same treatment as given under this Act in the state where the principal business office of the Foreign Bank, etc. is located, in addition to the requirements prescribed in each item of the preceding paragraph; provided, however, that this shall not apply to the cases where that examination would preclude sincere implementation of an international agreement or in any other cases specified by a Cabinet Order. 例文帳に追加

３　外国の法令に準拠して外国において銀行業を営む者（その者と政令で定める特殊の関係のある者を含むものとし、銀行等を除く。以下この項において「外国銀行等」という。）をその株主の全部又は一部とする者が銀行業の免許を申請した場合において、当該外国銀行等が当該免許を申請した者の総株主の議決権に内閣府令で定める率を乗じて得た数を超える議決権を適法に保有しているときは、内閣総理大臣は、前項各号に掲げる基準のほか、当該外国銀行等の主たる営業所が所在する国において、銀行に対し、この法律による取扱いと実質的に同等な取扱いが行われると認められるかどうかの審査をしなければならない。ただし、当該審査が国際約束の誠実な履行を妨げることとなる場合その他の政令で定める場合は、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

(d) In cases where the designation under this paragraph has been rescinded under the provisions of Article 52-84, paragraph (1) or an administrative disposition similar to said designation in a foreign state pursuant to the provisions of laws and regulations of the foreign state which are equivalent to this Act has been rescinded, a person who was an officer (including persons treated in the same manner under laws and regulations of a foreign state; the same shall apply in this sub-item (d)) of the juridical person within one month prior to the date of rescission and for whom five years have not passed since the date of rescission, or in cases where the designation under the provisions of other Acts which is specified by Cabinet Order as pertaining to business activities equivalent to Dispute Resolution, etc. or an administrative disposition similar to said designation in a foreign state as specified by Cabinet Order under the provisions of laws and regulations of the foreign state which are equivalent to said other Acts has been rescinded, a person who was an officer of the juridical person within one month prior to the date of rescission and for whom five years have not passed from the date of rescission; or 例文帳に追加

ニ　第五十二条の八十四第一項の規定によりこの項の規定による指定を取り消された場合若しくはこの法律に相当する外国の法令の規定により当該外国において受けている当該指定に類する行政処分を取り消された場合において、その取消しの日前一月以内にその法人の役員（外国の法令上これと同様に取り扱われている者を含む。ニにおいて同じ。）であつた者でその取消しの日から五年を経過しない者又は他の法律の規定による指定であつて紛争解決等業務に相当する業務に係るものとして政令で定めるもの若しくは当該他の法律に相当する外国の法令の規定により当該外国において受けている当該政令で定める指定に類する行政処分を取り消された場合において、その取消しの日前一月以内にその法人の役員であつた者でその取消しの日から五年を経過しない者 - 日本法令外国語訳データベースシステム

(3) Any part of the amount of a contribution (meaning the amount of a contribution prescribed in Article 37(7) of the Corporation Tax Act; hereinafter the same shall apply in this paragraph and the next paragraph) expended by a corporation in each business year, which has been paid to a foreign affiliated person related to the said corporation (excluding any amount of contribution paid to a foreign affiliated person that falls under the category of foreign corporation listed in Article 141(i) to (iii) of the said Act, which shall be included in the amount of gross profit in the calculation of the said foreign affiliated person's income for the relevant business year), shall not be included in the amount of deductible expense in the calculation of the amount of the said corporation's income for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the said Act). In this case, with regard to the application of the provision of Article 37 of the said Act to the said corporation, the term "the next paragraph" in paragraph (1) of the said Article shall be deemed to be replaced with "the next paragraph or the provision of Article 66-4(3) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons)." 例文帳に追加

３　法人が各事業年度において支出した寄附金の額（法人税法第三十七条第七項に規定する寄附金の額をいう。以下この項及び次項において同じ。）のうち当該法人に係る国外関連者に対するもの（同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国外関連者に対する寄附金の額で当該国外関連者の各事業年度の所得の金額の計算上益金の額に算入されるものを除く。）は、当該法人の各事業年度の所得の金額（同法第百二条第一項第一号に規定する所得の金額を含む。）の計算上、損金の額に算入しない。この場合において、当該法人に対する同法第三十七条の規定の適用については、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十六条の四第三項（国外関連者との取引に係る課税の特例）」とする。 - 日本法令外国語訳データベースシステム

(8) Where there is any amount included in the gross profits pursuant to the provisions of Article 68-90(1) of the Act for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation listed in the items of the said paragraph, the said amount included in gross profits shall be included in the consolidated foreign income prescribed in the main clause of Article 155-28(3) of the Order for Enforcement of the Corporation Tax Act for calculating the maximum amount of consolidated deduction prescribed in paragraph (1) of the said Article for the relevant consolidated business year of the said consolidated corporation; provided, however, that in the case where the state of the head office of a specified foreign subsidiary company, etc. related to the consolidated corporation is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141(1) of the said Order on income of the said specified foreign subsidiary company, etc., the amount to be included in the said consolidated foreign income shall be the amount equivalent to one-third of the said amount included in the gross profits. 例文帳に追加

８　法第六十八条の九十第一項各号に掲げる連結法人の各連結事業年度の連結所得の金額の計算上同項の規定により益金の額に算入された金額がある場合には、当該益金の額に算入された金額は、当該連結法人の当該各連結事業年度に係る法人税法施行令第百五十五条の二十八第一項に規定する連結控除限度額の計算については、同条第三項本文に規定する連結国外所得金額に含まれるものとする。ただし、当該連結法人に係る特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該連結国外所得金額に含まれる金額は、当該益金の額に算入された金額の三分の一に相当する金額とする。 - 日本法令外国語訳データベースシステム

(2) The applicant for a patent application in which the document and abstract in foreign language are attached to the application under the preceding paragraph (hereinafter referred to as "foreign language written application") shall submit to the Commissioner of the Patent Office Japanese translations of the document and the abstract in foreign language within one year and two months from the date of filing of the patent application; provided, however, that where the written application in foreign language is a new patent application arising from the division of a patent application under Article 44(1), or a patent application arising from the conversion of an application under Article 46(1) or (2), or a patent application based on a utility model registration under Article 46-2(1), the applicant may submit Japanese translations of the document and the abstract in foreign language even after the lapse of the time limit prescribed in the main clause, but not later than two months following the division of a patent application, conversion of application or filing of patent application based on a utility model registration. 例文帳に追加

２　前項の規定により外国語書面及び外国語要約書面を願書に添付した特許出願（以下「外国語書面出願」という。）の出願人は、その特許出願の日から一年二月以内に外国語書面及び外国語要約書面の日本語による翻訳文を、特許庁長官に提出しなければならない。ただし、当該外国語書面出願が第四十四条第一項の規定による特許出願の分割に係る新たな特許出願、第四十六条第一項若しくは第二項の規定による出願の変更に係る特許出願又は第四十六条の二第一項の規定による実用新案登録に基づく特許出願である場合にあつては、本文の期間の経過後であつても、その特許出願の分割、出願の変更又は実用新案登録に基づく特許出願の日から二月以内に限り、外国語書面及び外国語要約書面の日本語による翻訳文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

(1) The Yang di-Pertuan Agong may by order published in the Gazette declare any documents or class of documents of a foreign state to be admissible as evidence in any proceedings before a Court if . (a) the document is sealed with the seal of the authorised officer or the government of the foreign state and the seal pertains to the trade marks registered in or otherwise recognised by the foreign country or if there is no such seal there is enclosed a certificate signed by the authorised officer to the effect that the document is evidence of the matter contained therein; and (b) the foreign state or part thereof has entered into reciprocal arrangements with the Government of Malaysia in respect of the admissibility of the documents.例文帳に追加

(1) 次の場合は，国王は，裁判所に係属している手続において，特定の外国書類又は特定種類の外国書類を証拠として受け入れ得る旨を官報に公布する命令をもって宣言することができる。 (a) 当該書類に外国の権限ある公務員若しくは政府の公印が押捺されており，かつ，その印が当該外国で登録され若しくはその他承認された商標に関係するものであるか，又は当該書類にそのような公印は押捺されていないが，当該書類はそこに含まれる事項の証拠である旨記載された権限ある公務員の署名入りの証明書が添付されており，かつ (b) 当該外国又はその一部が当該書類の受け入れ可能性に関してマレーシア政府と相互主義に基づく取決めを締結している場合 - 特許庁

The statuses of residence of “Spouse or Child of Japanese National” and “Long-term Resident”, which are not included in the status of residence for employment purposes, have no restrictions on activities during the stay in Japan. Foreign nationals who fall under any of the following are also allowed to work within the limit permitted: those whose status of residence is basically for travel but permits work to cover travel expenses under the working holiday system, foreign college students in internship programs which enable them to gain work experience in a Japanese company as part of their college education, and foreign students who are permitted to conduct an activity other than those permitted by the status of residence previously granted. Therefore, it is assumed that the proportion of foreign nationals permitted to work in Japan could be larger. 例文帳に追加

平成21年における新規入国者全体に占める，就労を目的とする在留資格による新規入国者数の割合は0.9％である。　なお，就労を目的とする在留資格には含まれないが，「日本人の配偶者等」や「定住者」など身分又は地位により在留資格を付与されている者は在留活動に制限が設けられておらず，また，旅行を目的としつつその資金に充当するための就労が可能なワーキング・ホリデー制度の利用者，大学教育の一環として我が国の企業に受け入れられて就業体験をする，いわゆるインターンシップ制度を利用する外国の大学生及び資格外活動の許可を受けた留学生等も同許可の範囲内で就労が認められているので，実際に働くことのできる外国人の割合は更に大きなものとなる. - 特許庁

Article 213 The provisions of Article 822, paragraphs (1) to (3) inclusive (Liquidation of Property of Foreign Company in Japan), Part VII, Chapter I, Section 2 (Order for Prohibition of Continuous Transactions or Closure of Business Offices of Foreign Company), Part VII, Chapter III, Sections 1 (General Provisions), 4 (Special Provisions on Liquidation Proceedings for Foreign Company) and 5 (Special Provisions on Procedure for Order of Dissolution of Company, etc.), Article 937, paragraph (2) (Commission of Registration by Judicial decision), and Article 938, paragraph (6) (Commissioned Registration by Judgment Concerning Special Liquidations) of the Companies Act shall apply mutatis mutandis where a Foreign Mutual Company has established a secondary office or other office in Japan. In this case, any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

第二百十三条　会社法第八百二十二条第一項から第三項まで（日本にある外国会社の財産についての清算）、第七編第一章第二節（外国会社の取引継続禁止又は営業所閉鎖の命令）、同編第三章第一節（総則）、第四節（外国会社の清算の手続に関する特則）及び第五節（会社の解散命令等の手続に関する特則）、第九百三十七条第二項（裁判による登記の嘱託）並びに第九百三十八条第六項（特別清算に関する裁判による登記の嘱託）の規定は、外国相互会社が日本国内に従たる事務所その他の事務所を設けた場合について準用する。この場合において、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

Article 9 (1) Where a disposition is rendered under the provisions of Article 32, paragraph (1) or Article 51, paragraph (1) (including cases where applied mutatis mutandis pursuant to Article 51, paragraph (3)) against a debtor who is a juridical person, a court clerk shall, without delay and by his/her own authority, commission the registry office with jurisdiction over the location of the head office or principal office of the debtor to register the disposition; provided, however, that if the debtor is a foreign juridical person which is categorized as a foreign company, the registry office having jurisdiction over the place of domicile of its representative person for Japan (limited to one who has a domicile in Japan) (in the case of a foreign company that has business offices in Japan, the location of each such business office) shall be commissioned, and if the debtor is any other type of foreign juridical person, the registry office having jurisdiction over the location of each of its offices shall be commissioned. 例文帳に追加

第九条　法人である債務者について、第三十二条第一項又は第五十一条第一項（同条第三項において準用する場合を含む。）の規定による処分があった場合には、裁判所書記官は、職権で、遅滞なく、当該処分の登記を債務者の本店又は主たる事務所の所在地を管轄する登記所に嘱託しなければならない。ただし、債務者が外国法人であるときは、外国会社にあっては日本における各代表者（日本に住所を有するものに限る。）の住所地（日本に営業所を設けた外国会社にあっては、当該各営業所の所在地）、その他の外国法人にあっては各事務所の所在地を管轄する登記所に嘱託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 44 (1) In the event that a special permission to stay in Japan is granted pursuant to the provisions of Article 50, paragraph (1) of the Immigration Control Act, except for cases where the type of landing permission and period of landing is decided pursuant to the provisions of the proviso to item (i) of the next paragraph, the seal of verification pursuant to Appended Form 62 or 62-2 shall be affixed to the foreign national's passport when the foreign national pertaining to the permission possesses a passport; and the certificate of status of residence pursuant to Appended Form 32 with the same seal of verification shall be issued when the foreign national does not possess a passport. In this case, when a status of residence of "Designated Activities" is designated pursuant to the provisions of item (i) of the next paragraph, a certificate of designation pursuant to Appended Form 7-4 with a statement of the activities specifically designated with respect to the foreign national concerned shall be issued. 例文帳に追加

第四十四条　法第五十条第一項の規定により在留を特別に許可する場合には、次項第一号ただし書の規定により上陸の種類及び上陸期間を定める場合を除き、当該許可に係る外国人が旅券を所持しているときは旅券に別記第六十二号様式又は別記第六十二号の二様式による証印をし、旅券を所持していないときは同証印をした別記第三十二号様式による在留資格証明書を交付するものとする。この場合において、次項第一号の規定により特定活動の在留資格が指定されているときは、個々の外国人について特に指定する活動を記載した別記第七号の四様式により指定書を交付するものとする。 - 日本法令外国語訳データベースシステム

(xiii) a document stating, with regard to the parties to the merger, the number of employees who have been sentenced to imprisonment or severe punishment with regard to Commodity Transactions Brokerage Business, etc. (including an equivalent punishment under the laws and regulations of a foreign state with regard to the business equivalent of Commodity Transactions Brokerage Business, etc. in the foreign state), to fines pursuant to this Act or equivalent laws and regulations of a foreign state (including an equivalent punishment under the laws and regulations of a foreign state), or who have received a final disposition based on the provisions of the Act within the last five years, and include each said employee's name, date of birth, and address, the name of the business office or department to which said employee is assigned, the official title, whether or not said employee has been registered as a Sales Representative, the date when and the reasons why punished by said fines or in receipt of said disposition, and all other such details; 例文帳に追加

十三　過去五年以内に、合併の当事者について商品取引受託業務等に関して禁錮以上の刑（外国において商品取引受託業務等に相当する業務に関してこれに相当する外国の法令による刑を含む。）若しくは法若しくはこれに相当する外国の法令の規定により罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、又は法の規定に基づく処分を受けたことのある職員の数、当該職員の氏名、生年月日、住所、所属する営業所の名称、所属する部署、職名及び外務員登録の有無並びに当該禁錮以上の刑若しくは当該罰金の刑に処せられ、又は当該処分を受けた年月日、理由及びその内容を記載した書面 - 日本法令外国語訳データベースシステム

(ix) a document stating, with regard to the parties to a Consolidation-Type Split, the number of employees who have been sentenced to imprisonment or severe punishment with regard to Commodity Transactions Brokerage Business, etc. (including an equivalent punishment under the laws and regulations of a foreign state with regard to the business equivalent of Commodity Transactions Brokerage Business, etc. in such foreign state), to fines pursuant to this Act or equivalent laws and regulations of a foreign state (including an equivalent punishment under the laws and regulations of a foreign state), or who have received a final disposition based on the provisions of the Act within the last five years, and include each said employee's name, date of birth, and address, the name of the business office or department to which said employee is assigned, the official title, whether or not said employee has been registered as a Sales Representative, the date when and the reasons why punished by said fines or in receipt of said disposition, and all other such details; 例文帳に追加

九　過去五年以内に、新設分割の当事者について商品取引受託業務等に関して禁錮以上の刑（外国において商品取引受託業務等に相当する業務に関してこれに相当する外国の法令による刑を含む。）若しくは法若しくはこれに相当する外国の法令の規定により罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、又は法の規定に基づく処分を受けたことのある職員の数、当該職員の氏名、生年月日、住所、所属する営業所の名称、所属する部署、職名及び外務員登録の有無並びに当該禁錮以上の刑若しくは当該罰金の刑に処せられ、又は当該処分を受けた年月日、理由及びその内容を記載した書面 - 日本法令外国語訳データベースシステム

(xiii) a document stating, with regard to the parties to an Absorption-Type Split, the number of employees who have been sentenced to imprisonment or severe punishment with regard to Commodity Transactions Brokerage Business, etc. (including an equivalent punishment under the laws and regulations of a foreign state with regard to the business equivalent of Commodity Transactions Brokerage Business, etc. in the foreign state), to fines pursuant to this Act or equivalent laws and regulations of a foreign state (including an equivalent punishment under the laws and regulations of a foreign state), or who have received a final disposition based on the provisions of the Act within the last five years, and include each said employee's name, date of birth, and address, the name of the business office or department to which said employee is assigned, the official title, whether or not said employee has been registered as a Sales Representative, the date when and reasons why punished by said fines or in receipt of said disposition, and all other such details; 例文帳に追加

十三　過去五年以内に、吸収分割の当事者について商品取引受託業務等に関して禁錮以上の刑（外国において商品取引受託業務等に相当する業務に関してこれに相当する外国の法令による刑を含む。）若しくは法若しくはこれに相当する外国の法令の規定により罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、又は法の規定に基づく処分を受けたことのある職員の数、当該職員の氏名、生年月日、住所、所属する営業所の名称、所属する部署、職名及び外務員登録の有無並びに当該禁錮以上の刑若しくは当該罰金の刑に処せられ、又は当該処分を受けた年月日、理由及びその内容を記載した書面 - 日本法令外国語訳データベースシステム

(xiii) a document stating, with regard to the parties to the Business Transfer, the number of employees who have been sentenced to imprisonment or severe punishment with regard to Commodity Transactions Brokerage Business, etc. (including an equivalent punishment under the laws and regulations of a foreign state with regard to the business equivalent of Commodity Transactions Brokerage Business, etc. in the foreign state), to fines pursuant to this Act or equivalent laws and regulations of a foreign state (including an equivalent punishment under the laws and regulations of a foreign state), or who received a final disposition based on the provisions of the Act within the last five years, and include each said employee's name, date of birth, and address, name of the business office or department to which said employee is assigned, the official title, whether or not said employee has been registered as a Sales Representative, the date when and the reasons why punished by said fines or in receipt of said disposition, and all other such details; 例文帳に追加

十三　過去五年以内に、事業譲渡の当事者について商品取引受託業務等に関して禁錮以上の刑（外国において商品取引受託業務等に相当する業務に関してこれに相当する外国の法令による刑を含む。）若しくは法若しくはこれに相当する外国の法令の規定により罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、又は法の規定に基づく処分を受けたことのある職員の数、当該職員の氏名、生年月日、住所、所属する営業所の名称、所属する部署、職名及び外務員登録の有無並びに当該禁錮以上の刑若しくは当該罰金の刑に処せられ、又は当該処分を受けた年月日、理由及びその内容を記載した書面 - 日本法令外国語訳データベースシステム

(i) Foreign affiliated company: A foreign corporation in which the ratio of the sum of the number or amount of shares, etc. held through direct and/or indirect ownership by residents (meaning residents prescribed in Article 2(1)(i)-2; hereinafter the same shall apply in this item and item (vi)), domestic corporations and specially-related nonresidents (meaning nonresidents prescribed in Article 2(1)(i)-2 who have a special relationship specified by a Cabinet Order with residents or domestic corporations; hereinafter the same shall apply in this item) to the total number or total amount of issued shares or capital contributions (excluding the shares, etc. held by the foreign corporation) (in the case where the foreign corporation is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger) is more than 50 percent: 例文帳に追加

一　外国関係会社　外国法人で、その発行済株式又は出資（その有する自己の株式等を除く。）の総数又は総額のうちに居住者（第二条第一項第一号の二に規定する居住者をいう。以下この号及び第六号において同じ。）及び内国法人並びに特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある同項第一号の二に規定する非居住者をいう。以下この号において同じ。）が有する直接及び間接保有の株式等の数の合計数又は合計額の占める割合（当該外国法人が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合）が百分の五十を超えるものをいう。 - 日本法令外国語訳データベースシステム

(4) In the case referred to in the preceding paragraph, the head of the business office, etc. of the specified book-entry transfer institution, etc. who has submitted a document on special measures for book-entry transfer national government bonds pursuant to the provisions of the said paragraph shall, without delay after the date of the submission, give a notice of the submission of the document on special measures for book-entry transfer national government bonds to the nonresident or foreign corporation that shall be deemed to have submitted a written application for tax exemption of book-entry transfer national government bonds pursuant to the provisions of the said paragraph (in the case where a confirmation concerning book-entry transfer local government bonds or a confirmation concerning short-term national government bonds, etc. with regard to the said nonresident or foreign corporation is provided by the head of a specified overseas business office, etc. of a qualified foreign intermediary, a notice shall be given to the said nonresident or foreign corporation via the head of the said specified overseas business office, etc.). 例文帳に追加

４　前項の場合において、同項の規定により振替国債特例書類の提出をした特定振替機関等の営業所等の長は、当該提出をした日以後遅滞なく、当該振替国債特例書類の提出をした旨を同項の規定により振替国債非課税適用申告書を提出したものとみなされる非居住者又は外国法人（当該非居住者又は外国法人に係る振替地方債に係る確認又は短期国債等に係る確認を適格外国仲介業者の特定国外営業所等の長が行う場合にあつては、当該特定国外営業所等の長を経由して当該非居住者又は外国法人）に対し通知を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

(6) In the case referred to in the preceding paragraph, the head of the business office, etc. of the specified book-entry transfer institution, etc. who has submitted a document on special measures for book-entry transfer local government bonds pursuant to the provisions of the said paragraph shall, without delay after the date of the submission, give a notice of the submission of the document on special measures for book-entry transfer local government bonds, to the nonresident or foreign corporation that shall be deemed to have submitted a written application for tax exemption of book-entry transfer local government bonds pursuant to the provisions of the said paragraph (in the case where a confirmation concerning other book-entry transfer local government bonds, a confirmation concerning interest-bearing book-entry transfer national government bonds or a confirmation concerning short-term national government bonds, etc. with regard to the said nonresident or foreign corporation is provided by the head of a specified overseas business office, etc. of a qualified foreign intermediary, the notice shall be given to the said nonresident or foreign corporation via the head of the said specified overseas business office, etc.). 例文帳に追加

６　前項の場合において、同項の規定により振替地方債特例書類の提出をした特定振替機関等の営業所等の長は、当該提出をした日以後遅滞なく、当該振替地方債特例書類の提出をした旨を同項の規定により振替地方債非課税適用申告書を提出したものとみなされる非居住者又は外国法人（当該非居住者又は外国法人に係る他の振替地方債に係る確認、利付振替国債に係る確認又は短期国債等に係る確認を適格外国仲介業者の特定国外営業所等の長が行う場合にあつては、当該特定国外営業所等の長を経由して当該非居住者又は外国法人）に対し通知をしなければならない。 - 日本法令外国語訳データベースシステム

(iii) Where an event listed in Article 66-8(1)(iii) of the Act has occurred with regard to an affiliated foreign company related to a domestic corporation prescribed in the said paragraph: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc., the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, taxable retained income or individually taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event, under the provisions of the said paragraph or Article 68-92(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit. 例文帳に追加

三　法第六十六条の八第一項に規定する内国法人に係る外国関係会社につき同項第三号に掲げる事実が生じた場合　同号に定める金額（当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は課税対象留保金額若しくは個別課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十八条の九十二第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額 - 日本法令外国語訳データベースシステム

(iii) Where an event listed in Article 68-92(1)(iii) of the Act has occurred with regard to an affiliated foreign company related to a consolidated corporation prescribed in the said paragraph: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc., the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, individually taxable retained income or taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event, under the provisions of the said paragraph or Article 66-8(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit. 例文帳に追加

三　法第六十八条の九十二第一項に規定する連結法人に係る外国関係会社につき同項第三号に掲げる事実が生じた場合　同号に定める金額（当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は個別課税対象留保金額若しくは課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十六条の八第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額 - 日本法令外国語訳データベースシステム

Article 178 The tax base of income tax imposed on a foreign corporation shall be the amount of domestic source income listed in Article 161(i)-2 to (vii) and (ix) to (xii) (Domestic Source Income) to be received by the foreign corporation (in the case where the foreign corporation is one listed in Article 141(iv) of the Corporation Tax Act (Foreign Corporations Having No Permanent Establishments in Japan), the tax base shall be limited to the amount of domestic source income listed in Article 161(i)-3 to (vii) and (ix) to (xii), and excluding that specified by a Cabinet Order) (in the case of domestic source income listed in Article 169(i), (ii), (iv) and (v) (Tax Base of Income Tax in the case of Separate Taxation), the amount specified in these provisions). 例文帳に追加

第百七十八条　外国法人に対して課する所得税の課税標準は、その外国法人が支払を受けるべき第百六十一条第一号の二から第七号まで及び第九号から第十二号まで（国内源泉所得）に掲げる国内源泉所得（その外国法人が法人税法第百四十一条第四号　（国内に恒久的施設を有しない外国法人）に掲げる者である場合には第百六十一条第一号の三　から第七号　まで及び第九号　から第十二号　までに掲げるものに限るものとし、政令で定めるものを除く。）の金額（第百六十九条第一号、第二号、第四号及び第五号（分離課税に係る所得税の課税標準）に掲げる国内源泉所得については、これらの規定に定める金額）とする。 - 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

(xiii) a document stating, with regard to the parties to the merger, the number of officers who have been sentenced to imprisonment or severe punishment pertaining to Commodity Trading Consignment Business (including an equivalent punishment under the laws and regulations of a foreign state pertaining to the business equivalent of Commodity Trading Consignment Business in the foreign state), to fines pursuant to this Act or equivalent laws and regulations of a foreign state (including an equivalent punishment under the laws and regulations of a foreign state), or who have received a final disposition based on the provisions of the Act within the last five years, and include each said officer’s name, date of birth, and address, the name of the business office or department to which said person is assigned, the official title, whether or not said person has been registered as a Sales Representative, the date when and the reasons why punished by said fines or in receipt of said disposition, and all other such details; 例文帳に追加

十三過去五年以内に、合併の当事者について商品取引受託業務等に関して禁錮以上の 刑（外国において商品取引受託業務等に相当する業務に関してこれに相当する外国 の法令による刑を含む。）若しくは法若しくはこれに相当する外国の法令の規定によ り罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、又は法の規 定に基づく処分を受けたことのある職員の数、当該職員の氏名、生年月日、住所、 所属する営業所の名称、所属する部署、職名及び外務員登録の有無並びに当該禁錮 以上の刑若しくは当該罰金の刑に処せられ、又は当該処分を受けた年月日、理由及 びその内容を記載した書面 - 経済産業省