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FOREIGNを含む例文一覧と使い方

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例文

With respect to the low-dislocation buffer which is formed between a substrate and a nitride semiconductor as a device material which is formed for constituting a device structure on the substrate, a specified number of first layers of nitride semiconductor containing foreign materials at a density exceeding the doping level and second layers of nitride semiconductor containing no foreign material are alternately laminated on the substrate to form a superlattice structure.例文帳に追加

基板と上記基板上に素子構造を構成するために形成される素子材料としての窒化物半導体との間に形成する低転位バッファーにおいて、不純物をドーピング・レベルを超えた濃度で含有した窒化物半導体よりなる第1の層と不純物を含有していない窒化物半導体よりなる第2の層とを、基板上に交互に所定数積層して超格子構造を形成する。 - 特許庁

In March 2003, the Japan Investment Council, consisting of the Prime Minister as the chairperson, the Minister of State for Economic and Fiscal Policy as the vice-chairperson, and other ministers including the Minister of Economy, Trade and Industry, put together a promotion program for foreign direct investment into Japan (‘Promotion of Foreign Direct Investment into Japan’). The program consists of the following five categories: the dissemination of information on investment opportunities in Japan both domestically and internationally, the improvement of the business environment, the reexamination of administrative process, the creation of favorable employment and living environments and the improvement of local and national structures and systems.例文帳に追加

2003年3月には、「対日投資会議」(内閣総理大臣を議長、経済財政担当大臣を副議長とし、経済産業大臣等の閣僚が構成員)において、「内外への情報発信」、「企業の事業環境整備」、「行政手続の見直し」、「雇用・生活環境の整備」、「地方と国の体制・制度の整備」の5分野からなる「対日投資促進プログラム」が取りまとめられた。 - 経済産業省

Consequently, if a country cannot guarantee the protection of intellectual property, companies may lose the incentive to expand their operations to that country. For developing countries striving for growth through technical transfers by foreign-affiliated manufacturing companies entering their markets and seeking to promote research and development in their own country through the establishment of research facilities by foreign-affiliated companies, efforts to protect intellectual property are crucial (Table 2-4-4).例文帳に追加

そのため知的財産の保護が確約されない国の場合、企業がその国へ進出するインセンティブを減退させる可能性があり、外資系製造業の進出による技術移転や、研究開発拠点の進出による自国の研究開発の促進を通じて更なる成長を図ろうとする発展途上国側にとっては、各国の知的財産保護に向けた取組が重要となる(第2-4-4表)。 - 経済産業省

Among the programs intended to develop human resources capable of strengthening the competitiveness of Japan's manufacturing industry and promoting its internationalization is the "Career Development Program for Foreign Students in Japan," which provides excellent foreign students in Japan who are willing to work in Japan or for Japanese companies with comprehensive support, including language training in business Japanese, education about Japanese business practices, professional education provided through industry-academia cooperation (in areas such as manufacturing and IT) and employment support.例文帳に追加

我が国ものづくり産業の競争力強化や国際化を担う人材育成の一つとして、アジアを始めとした世界各国からの日本・日系企業に就業意志のある優秀な留学生に対して、ビジネス日本語教育から、日本ビジネス教育、産学連携による専門(ものづくり・IT等)教育、就職支援までをパッケージで提供する「アジア人財資金構想」がある。 - 経済産業省

例文

However, in the wake of the economic crisis, measures taken by foreign governments that could have an impact on the economic activities of companies, including export restriction measures, have sharply increased. Under such circumstances, it has become necessary to take substantive action in a prompt and fair manner, such as confirming foreign laws and regulations serving as the basis for such measures, verifying whether such measures conform to international rules such as those established by the WTO, and making requests for rectification and suggesting proposals for alternative measures.例文帳に追加

しかし、経済危機の発生後、そうした輸出を阻害する措置等、企業の経済活動に影響を及ぼしうる外国政府の措置が急速に増加したため、措置に関する原典となる海外法令の確認、WTO等の定める国際ルールとの整合性の確認、他国への申し入れや代替案提示といった具体的対応を迅速かつ公平に行う必要性が高まった。 - 経済産業省


例文

With countries that have achieved a certain level of economic growth through the acquisition of foreign currency based by natural resources and have expanded national wealth, it is more important to build a multifaceted cooperative relationship, rather than a single-layer foreign diplomacy centered on resource development cooperation through measures such as industrial policy support in response to the needs of resource countries, industrial cooperation involving bilateral investment and energy cooperation based on energy conservation and new energy technology.例文帳に追加

資源による外貨獲得等により、一定の経済成長を実現し、国富を増大させている国々に対しては、資源開発協力が中心の単層的な外交ではなく、資源保有国の要望に応じた産業政策支援、双方向投資等の産業協力、省エネルギー、新エネルギー技術によるエネルギー協力等を通じた多面的協力関係の構築が、より重要となってくる。 - 経済産業省

The method of repairing the flat display panel which has alignment films 14 and 22 and a liquid crystal layer 30 disposed between a first substrate 10 and a second substrate 20 and has foreign matter in the liquid crystal layer includes steps of forming a hole 40 corresponding to the foreign matter in the first or the second substrate, of filling the hole with resin 60, and of irradiating the resin with polarized ultraviolet light.例文帳に追加

本発明は、第1基板及び第2基板間に配向膜と液晶層が位置し、前記液晶層に異物を含む平板ディスプレーパネルのリペア方法であって、前記第1基板または第2基板に前記異物に対応するホールを形成する工程と;前記ホールに樹脂を注入する工程と;前記樹脂に偏光された紫外線を照射する工程を含む平板ディスプレーパネルのリペア方法を提供する。 - 特許庁

The cyclone dust collecting device comprises a main body casing 15 for coaxially circulating air upward, and a swirl flow generating means 30 for swirling air flowing in the main body casing to centrifugally separate the foreign matter such as an insect and dust included in air, and the main body casing has a collecting space 22 for disposably collecting the foreign matter centrifugally separated by the swirl flow generating means.例文帳に追加

サイクロン集塵装置は、上方に向けて空気を同軸状に流通させる本体ケーシング15と、前記本体ケーシング内を流れる空気を旋回させて空気に含まれた虫や塵埃等の異物を遠心分離する旋回流発生手段30とを備え、前記本体ケーシングには、前記旋回流発生手段で遠心分離された異物を廃棄可能に集積させる集積空間22が設けられている。 - 特許庁

In this image forming device equipped with a latent image carrier 2 carrying an electrostatic latent image and a developing device 3 making the electrostatic latent image carried on the carrier 2 visualizable in a device frame 1, a foreign matter falling preventing member 5 for preventing the foreign matters from falling from the frame 1 or a member 4 assembled in the frame 1 is disposed above the carrier 2 and the device 3.例文帳に追加

装置フレーム1内に、静電潜像が担持される潜像担持体2と、この潜像担持体2上に担持される静電潜像を可視像化する現像装置3とを備えた画像形成装置を前提とし、潜像担持体2及び現像装置3の上部には、装置フレーム1若しくは装置フレーム1内へ組み込まれた部材4から異物が落下するのを阻止するための異物落下阻止部材5を配設する。 - 特許庁

例文

In the simultaneous broadcasting, a voice input from a microphone is output from a speaker, the input voice is changed into text data via a voice recognition circuit, a translation circuit translates the text data into the foreign language such as English, the translated foreign-language voice is displayed on a display means, or a voice subjected to voice synthesis by a voice synthesis means is simultaneously broadcasted via the speaker.例文帳に追加

一斉放送をする際に、マイクから入力された音声が、スピーカから出力され、一方、上記入力された音声が、音声認識回路を介して、テキストデータ化され、このテキストデータを、翻訳回路が英語等の外国語に翻訳し、この翻訳された外国語の音声が、表示手段に表示され、または、音声合成手段によって音声合成された音声が、スピーカを介して、一斉放送される。 - 特許庁

例文

More specifically, where a Japanese business entity'sells software to a foreign business entity via its own website, the Japanese law shall be presumed to be the law which governs the place most closely related with the transaction. On the other hand, where a Japanese business entity purchases software from a business entity in a foreign country via its own website, the law of such country shall be presumed to be the law which governs the place most closely related with the transaction. 例文帳に追加

日本の事業者が自らのインターネット上のサイトを通じて海外の事業者にソフトウェアを販売するような場合には、日本法が最密接関係地法と推定されることになり、逆に、海外の事業者からそのインターネット上のサイトを通じて日本の事業者がソフトウェアを購入する場合には、当該海外事業者の所在地の法が最密接関係地法と推定されることになる。 - 経済産業省

On the other hand, where a consumer in Japan purchased music data by downloading them from a foreign website, it is possible to consider that the business entity's obligation had completely been performed at the moment music data became ready to be downloaded on the server located in a foreign country. In such a case, the issue is whether the place where the business entity's obligation has been performed is, outside the territory of Japan by reference to the location of the server, or alternatively in Japan by reference to the location of the consumers." 例文帳に追加

他方、我が国の消費者が、外国のサイトで音楽データを購入しダウンロードするような場合には、債務の履行は、外国に所在するサーバ上でダウンロード可能な状態に置いた段階で完了しているとも考えられることから、このような場合、債務の履行を受けた地が、サーバが所在する外国となるか、消費者が所在する我が国となるかが問題となる。 - 経済産業省

In order to improve the effectiveness of management of export of goods and provision of technology subject to security concerns under the Foreign Exchange and Foreign Trade Act, support will be provided for the development of voluntary administration structures for security export control at SMEs with products and technologies that could be used to develop weapons of mass destruction, etc. through such means as the organization of information sessions and dispatch of experts. (Continuation) (See p. 202.) 例文帳に追加

外国為替及び外国貿易法が求める安全保障上懸念のある貨物の輸出や技術の提供についての管理の実効性向上のため、説明会、専門家派遣等を通じ、大量破壊兵器等の開発等に転用可能な製品・技術を有する中小企業における安全保障貿易管理に係る自主管理体制の整備を支援する。(継続)(p.206参照) - 経済産業省

While partnerships with local companies are a basic condition, the difficulty in maintaining quality service unique to Japanese companies is an issue commonly raised in the overseas development, not only for the convenience stores but also for the retail industry, and the Japanese government will be required to actively implement measures such as to make a proposal to the partner countries to abolish the foreign investment restrictions or to support human resource development toward spreading Japanese-style services in foreign countries.例文帳に追加

現地企業と提携が前提の中で、日本企業ならではのサービスを維持していくことの困難は、コンビニのみならずあらゆる小売業の海外展開において必ず浮上する問題であり、日本政府としても、外資規制撤廃の相手国政府への積極的な申入れや、現地での日本式サービス浸透に向けた人材育成の支援など積極的な施策の実施が求められるだろう。 - 経済産業省

enterprises not developed overseas According to the “Questionnaire survey of overseas business strategy of Japanese enterprises” (2012), in the hearing with enterprises developed overseas (note: it refers to enterprises engaged in any of export, outward foreign direct investment, or consignment to foreign firms) and enterprises not developed overseas about the outlook for the number of employees in the coming three years, 33% of non-manufacturers developed overseas answeredupward trend” and 6% answereddownward trend.”例文帳に追加

「我が国企業の海外事業戦略に関するアンケート調査」(2012)によれば、海外展開企業(注:輸出、対外直接投資、海外委託のいずれかを行っている企業を指す。)と非海外展開企業に今後3 年間の国内従業者数の見通しについて聞いたところ、海外展開を行う非製造業では33%が「増加傾向」として、6%が「減少傾向」と回答した。 - 経済産業省

(ii) a copy of each officer’s residence certificate and curriculum vitae, a certificate issued by a public agency certifying that such person is not subject to Article 15, paragraph 2, item 1, (a) and (b) (excluding a case where such person is a foreign national), and a sworn, written statement by that person that such person is not subject to any of the provisions of Article 15, paragraph 2, item 1, (c) through (k), but if such person is a foreign national, a sworn, written statement by that person that such person is not subject to any of the provisions of Article 15, paragraph 2, item 1, (a) through (k); 例文帳に追加

二役員の住民票の写し等、履歴書、その者が法第十五条第二項第一号イ及びロに該 当しない旨の官公署の証明書(その者が外国人である場合を除く。)並びにその者が 法第十五条第二項第一号ハからルまで(その者が外国人の場合には、同号イから ルまで)のいずれにも該当しないことを誓約する書面 - 経済産業省

(i) a copy of each officer’s residence certificate and curriculum vitae; a certificate issued by a public agency certifying that such person is not subject to Article 15, paragraph 2, item 1, (a) and (b) (excluding a case where such person is a foreign national), and a sworn, written statement by that person that such person is not subject to any of the provisions of Article 15, paragraph 2, item 1, (c) through (k), but if such person is a foreign national, a sworn, written statement by that person that such person is not subject to any of the provisions of Article 15, paragraph 2, item 1, (a) through (k); 例文帳に追加

一役員の住民票の写し等、履歴書、その者が法第十五条第二項第一号イ及びロに該 当しない旨の官公署の証明書(その者が外国人である場合を除く。)並びにその者が 法第十五条第二項第一号ハからルまで(その者が外国人の場合には、同号イから ルまで)のいずれにも該当しないことを誓約する書面 - 経済産業省

Concerning advanced foreign workers such as researchers and workers with specialized qualifications,Japan has implemented a variety of measures to promote the acceptance of highly-skilled foreign workers under a consistent policy of active acceptance.例文帳に追加

また、研究者や専門資格者等の高度な外国人労働者については、我が国はこれまで積極的に受け入れるという一貫した方針の下、在留に係る法制度の改正とともに、研究者の受入れや技術者の研修のための予算確保や施設整備、社会保障協定の締結やアジア諸国とのIT技術資格の相互認証等、高度外国人労働者の受入れを促進するための様々な取組を行ってきた。 - 経済産業省

Looking at a more detailed picture of the wholesale and retail industry in 2001 by type of capital(domestic or foreign), domestic Chinese companies feature lower volume of sales per company and per capita than foreign affiliates (the gap is 2.3 times per company and 3.0 times per capita in the whole sale industry, and 5.2 times per company and 2.1 times per capita in the retail industry).例文帳に追加

この卸・小売業の2001年の状況を資本形態別により詳細に見てみると、中国内資系企業は外資系企業に比べ、1社当たり及び1人当たりの売上高が低いという特徴がある(内資系企業と外資系企業を比較した場合、卸売業では1社当たり売上高は2.3倍、1人当たり売上高は3.0倍の格差が存在。小売業の同格差はそれぞれ5.2倍、2.1倍)。 - 経済産業省

Furthermore, some foreign workers who immigrate to Japan will move their livelihoods to Japan once they have been in the country for a certain length of time out of a de facto need to educate their children, among other reasons, even if they had come to Japan with the intent of working as migrants. In view of such realities, accepting huge numbers of foreign workers will inevitably shift the burden of future social costs to future generations under even harsher conditions.例文帳に追加

さらに、いったん入国した外国人労働者の中には、たとえ出稼ぎ目的での入国であっても、一定期間滞在すれば、子供の教育等の必要から事実上生活基盤を日本に移す者もいるという現実を踏まえれば、こうした大量の外国人労働者の受入れは、将来の社会的費用負担を更に厳しい形で次の世代に先送りすることになりかねない。 - 経済産業省

In reality, however, labor productivity depends largely on the nature of the industry and type of work in which the aforementioned foreign worker is engaged, and the social costs arising as a result of accepting the foreign workers and the resultant impact on the domestic labor market must be taken into consideration. For this reason, the argument calling for "the maintenance and rise of per capita GDP" must also take these factors into account.例文帳に追加

しかしながら現実には、労働生産性は当該外国人労働者が携わる産業・職種自体の性質によるところが大きく、また、当該外国人労働者を受け入れることによって生じ得る社会的コスト、国内労働市場への影響を考慮しなければならず、「1人当たりGDPの維持・向上」という議論には、それらの要素を十分に加味することが必要である。 - 経済産業省

Article 241 (1) The Prime Minister may, when he/she finds that the continuation of an Insurance Business will be difficult in light of the state of the business or property of an Insurance Company, etc., or Foreign Insurance Company, etc., or when he/she finds that the operation of that business (In the case of Foreign Insurance Companies, etc., business in Japan; hereinafter the same shall apply in this Article to Article 255-2 inclusive) is extremely inappropriate and that there is a risk that the continuation of that Insurance Business could bring about a situation that lacks protection for Insurance Policyholders, etc., order the whole or partial suspension of business, a merger, a transfer of insurance contracts (In the case of Foreign Insurance Companies, etc., the transfer of insurance contracts in Japan) or agreement for the acquisition of the shares of that Insurance Company, etc., or Foreign Insurance Company, etc., by another Insurance Company, etc., Foreign Insurance Company, etc., or Insurance Holding Company, etc. (referred to as "Merger, etc." in Article 247, paragraph (1); Article 256 to Article 258 inclusive; Article 270-3-2, paragraph (4) and Article 270-3-2, paragraph (5); and Article 270-4, Article 270-4, paragraph (4) and Article 270-4, paragraph (5)) or any other necessary measure against that Insurance Company, etc., or Foreign Insurance Company, etc., or make a disposition ordering the business and property management (In the case of Foreign Insurance Companies, etc., property located in Japan. The same shall apply in the following Article and Article 246-2 to Article 247-2 inclusive.) by an Insurance Administrator. 例文帳に追加

第二百四十一条 内閣総理大臣は、保険会社等若しくは外国保険会社等の業務若しくは財産の状況に照らしてその保険業の継続が困難であると認めるとき、又はその業務(外国保険会社等にあっては、日本における業務。以下この条から第二百五十五条の二までにおいて同じ。)の運営が著しく不適切でありその保険業の継続が保険契約者等の保護に欠ける事態を招くおそれがあると認めるときは、当該保険会社等又は外国保険会社等に対し、業務の全部若しくは一部の停止、合併、保険契約の移転(外国保険会社等にあっては、日本における保険契約の移転)若しくは当該保険会社等若しくは外国保険会社等の株式の他の保険会社等、外国保険会社等若しくは保険持株会社等による取得(第二百四十七条第一項、第二百五十六条から第二百五十八条まで、第二百七十条の三の二第四項及び第五項並びに第二百七十条の四第四項及び第五項において「合併等」という。)の協議その他必要な措置を命じ、又は保険管理人による業務及び財産(外国保険会社等にあっては、日本に所在する財産。次条及び第二百四十六条の二から第二百四十七条の二までにおいて同じ。)の管理を命ずる処分をすることができる。 - 日本法令外国語訳データベースシステム

(a) The said nonresident or foreign corporation shall, when seeking the application of the provision of this paragraph for the first time with regard to interest on the said book-entry transfer national government bonds, submit a document stating such intention, his/her or its name and address (or a place specified by a Ordinance of the Ministry of Finance in the case of a nonresident who has his/her residence in Japan or any other person specified by an Ordinance of the Ministry of Finance; hereinafter the same shall apply in this Article) and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a "written application for tax exemption of book-entry transfer national government bonds") to the competent district director having jurisdiction over the place for tax payment pertaining to the said interest pursuant to the provision of Article 17 of the Income Tax Act, via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this item), or via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds; the same shall apply in (b)) and the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds. 例文帳に追加

イ 当該非居住者又は外国法人が、当該振替国債の利子につき最初にこの項の規定の適用を受けようとする際、その旨、その者の氏名又は名称及び住所(国内に居所を有する非居住者その他の財務省令で定める者にあつては、財務省令で定める場所。以下この条において同じ。)その他の財務省令で定める事項を記載した書類(以下この条において「振替国債非課税適用申告書」という。)を、当該特定振替機関等(当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等(当該特定振替機関等が他の特定間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替国債の振替記載等に係る他の特定間接口座管理機関)及び当該振替国債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この号において同じ。)を経由し、又は当該適格外国仲介業者(当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者(当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替国債の振替記載等に係る他の外国再間接口座管理機関)及び当該振替国債の振替記載等に係る外国間接口座管理機関。ロにおいて同じ。)及び当該振替国債の振替記載等に係る特定振替機関等を経由して当該利子に係る所得税法第十七条の規定による納税地の所轄税務署長に提出していること。 - 日本法令外国語訳データベースシステム

(a) The said nonresident or foreign corporation shall, when seeking the application of the provision of this paragraph for the first time with regard to interest on the said book-entry transfer local government bonds, submit a document stating such intention, his/her or its name and address, and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a "written application for tax exemption of book-entry transfer local government bonds") to the competent district director having jurisdiction over the place for tax payment pertaining to said interest pursuant to the provision of Article 17 of the Income Tax Act, via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this item) and the person who pays the said interest, or via [1] the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds; the same shall apply in (b)), [2] the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] the person who pays the said interest. 例文帳に追加

イ 当該非居住者又は外国法人が、当該振替地方債の利子につき最初にこの項の規定の適用を受けようとする際、その旨、その者の氏名又は名称及び住所その他の財務省令で定める事項を記載した書類(以下この条において「振替地方債非課税適用申告書」という。)を、当該特定振替機関等(当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等(当該特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替地方債の振替記載等に係る他の特定間接口座管理機関)及び当該振替地方債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この号において同じ。)及び当該利子の支払をする者を経由し、又は当該適格外国仲介業者(当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者(当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替地方債の振替記載等に係る他の外国再間接口座管理機関)及び当該振替地方債の振替記載等に係る外国間接口座管理機関。ロにおいて同じ。)及び当該振替地方債の振替記載等に係る特定振替機関等並びに当該利子の支払をする者を経由して当該利子に係る所得税法第十七条の規定による納税地の所轄税務署長に提出していること。 - 日本法令外国語訳データベースシステム

Article 80 (1) For the purpose of applying the provisions of Articles 38 to 43 inclusive (Commercial Employee) of the Commercial Code as applied mutatis mutandis pursuant to Article 198, paragraph (1) of the Current Act to acts prior to the Effective Date of the manager appointed by a Foreign Mutual Company that has obtained the license set forth in Article 3, paragraph (1) of the Former Foreign Insurance Business Operators Act by the time this Act enters into force, pursuant to the provision of Article 37 (Appointment of Manager) of the Commercial Code as applied mutatis mutandis pursuant to Article 18 of the Former Foreign Insurance Business Operators Act (including the employee prescribed in Article 42 (Apparent Manager) or Article 43 (Employee with Certain Types of Entrustment or Specific Entrustment) as applied mutatis mutandis pursuant to Article 18 of the Former Foreign Insurance Business Operators Act), and other matters pertaining to said manager, such acts and other matters shall be deemed as matters pertaining to the manager appointed by a Foreign Mutual Company under the Current Act pursuant to the provision of Article 37 of the Commercial Code as applied mutatis mutandis pursuant to Article 198, paragraph (1) of the Current Act (including the employee prescribed in Article 42 or 43 of said Code as applied mutatis mutandis pursuant to that paragraph). 例文帳に追加

第八十条 この法律の施行の際現に旧外国保険事業者法第三条第一項の免許を受けている外国相互会社が旧外国保険事業者法第十八条において準用する商法第三十七条(支配人の選任)の規定により選任した支配人(旧外国保険事業者法第十八条において準用する商法第四十二条(表見支配人)又は第四十三条(ある種類又は特定の委任を受けた使用人)に規定する使用人を含む。)の施行日前の行為その他当該支配人に係る事項については、当該事項のあった日に、新法の外国相互会社が新法第百九十八条第一項において準用する商法第三十七条の規定により選任した支配人(同項において準用する同法第四十二条又は第四十三条に規定する使用人を含む。)に係る事項があったものとみなして同項において準用する同法第三十八条から第四十三条まで(商業使用人)の規定を適用する。 - 日本法令外国語訳データベースシステム

Article 34-35 (1) A person who makes it his/her practice to audit or attest financial documents for fees at the request of others in a foreign state in compliance with the laws and regulations of the foreign state, when intending to provide services that are found to correspond to the services prescribed in Article 2(1) concerning financial documents to be submitted by an issuer of securities listed in Article 2(1)(xvii) of the Financial Instruments and Exchange Act that have the nature of securities listed in Item (ix) of the same paragraph or any other securities specified by Cabinet Order or to be submitted by any other person specified by Cabinet Office Ordinance pursuant to the provisions of the same Act (such financial documents shall be hereinafter referred to as "financial documents of a foreign company, etc."), shall notify the Prime Minister in advance pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that this shall not apply to a person who is specified by Cabinet Office Ordinance as one who is deemed to receive appropriate supervision of the administrative agency of the foreign state that supervises persons who provide services that are found to correspond to those set forth in the same paragraph concerning financial documents of the foreign company, etc. or an organization equivalent to such administrative agency. 例文帳に追加

第三十四条の三十五 外国の法令に準拠し、外国において、他人の求めに応じ報酬を得て、財務書類の監査又は証明をすることを業とする者は、金融商品取引法第二条第一項第十七号に掲げる有価証券で同項第九号に掲げる有価証券の性質を有するものその他の政令で定める有価証券の発行者その他内閣府令で定める者が同法の規定により提出する財務書類(以下「外国会社等財務書類」という。)について第二条第一項の業務に相当すると認められる業務を行うときは、あらかじめ、内閣府令で定めるところにより、内閣総理大臣に届け出なければならない。ただし、外国会社等財務書類について同項の業務に相当すると認められる業務を行う者に対する監督を行う外国の行政機関その他これに準ずるものの適切な監督を受けると認められる者として内閣府令で定めるものについては、この限りでない。 - 日本法令外国語訳データベースシステム

(15) With regard to book-entry transfer national government bonds that a nonresident or foreign corporation has acquired before the last day of the accounting period for interest thereon, which satisfy the following requirements (in the case where the said nonresident or foreign corporation has made entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through the specified book-entry transfer institution, etc. (in the case where entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds have been made through a qualified foreign intermediary: the specified book-entry transfer institution, etc. prescribed in the preceding paragraph that is related to the said qualified foreign intermediary pertaining to the said book-entry transfer national government bonds; hereinafter the same shall apply in this paragraph) through which the person who held the said book-entry transfer national government bonds before acquisition (hereinafter referred to in this paragraph as the "previous holder") made entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds, the requirements listed in item (i) and (ii) shall apply) (such national government bonds hereinafter referred to as "national government bonds eligible for aggregation"), the nonresident's or foreign corporation's holding period pertaining to the said national government bonds eligible for aggregation shall include the previous holder's holding period pertaining to the said national government bonds eligible for aggregation: 例文帳に追加

15 非居住者又は外国法人がその利子の計算期間の中途において取得をした振替国債で次に掲げる要件(当該非居住者又は外国法人が当該振替国債の振替記載等を受けた特定振替機関等(当該振替国債が適格外国仲介業者から振替記載等を受けたものである場合には、当該振替国債に係る当該適格外国仲介業者の前項に規定する特定振替機関等。以下この項において同じ。)が当該振替国債につきその取得前の所有者(以下この項において「前所有者」という。)が振替記載等を受けた特定振替機関等である場合には、第一号及び第二号に掲げる要件)を満たしているもの(以下この項において「通算対象国債」という。)については、その者の当該通算対象国債に係る所有期間には当該通算対象国債の前所有者の当該通算対象国債に係る所有期間を含むものとする。 - 日本法令外国語訳データベースシステム

(16) With regard to book-entry transfer local government bonds that a nonresident or foreign corporation has acquired before the last day of the accounting period for interest thereon, which satisfy the following requirements (in the case where the said nonresident or foreign corporation has made entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through the specified book-entry transfer institution, etc. (in the case where entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds have been made through a qualified foreign intermediary: the specified book-entry transfer institution, etc. prescribed in paragraph (14) that is related to the said qualified foreign intermediary pertaining to the said book-entry transfer local government bonds; hereinafter the same shall apply in this paragraph) through which the person who held the said book-entry transfer local government bonds before acquisition (hereinafter referred to in this paragraph as the "previous holder") made entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, the requirements listed in item (i) and (ii) shall apply) (such local government bonds hereinafter referred to as "local government bonds eligible for aggregation"), the nonresident's or foreign corporation's holding period pertaining to the said local government bonds eligible for aggregation shall include the previous holder's holding period pertaining to the said local government bonds eligible for aggregation: 例文帳に追加

16 非居住者又は外国法人がその利子の計算期間の中途において取得をした振替地方債で次に掲げる要件(当該非居住者又は外国法人が当該振替地方債の振替記載等を受けた特定振替機関等(当該振替地方債が適格外国仲介業者から振替記載等を受けたものである場合には、当該振替地方債に係る当該適格外国仲介業者の第十四項に規定する特定振替機関等。以下この項において同じ。)が当該振替地方債につきその取得前の所有者(以下この項において「前所有者」という。)が振替記載等を受けた特定振替機関等である場合には、第一号及び第二号に掲げる要件)を満たしているもの(以下この項において「通算対象地方債」という。)については、その者の当該通算対象地方債に係る所有期間には当該通算対象地方債の前所有者の当該通算対象地方債に係る所有期間を含むものとする。 - 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 as applied mutatis mutandis pursuant to Article 81-6(6) of the said Act; hereinafter the same shall apply in this paragraph and the next paragraph) expended by a consolidated corporation in each consolidated business year, which has been paid to a foreign affiliated person related to the said consolidated 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 consolidated corporation's consolidated income for the relevant consolidated business year. In this case, with regard to the application of the provision of Article 81-6 of the said Act to the said consolidated 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 68-88(3) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations)." 例文帳に追加

3 連結法人が各連結事業年度において支出した寄附金の額(法人税法第八十一条の六第六項において準用する同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。)のうち当該連結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、当該連結法人の各連結事業年度の連結所得の金額の計算上、損金の額に算入しない。この場合において、当該連結法人に対する同法第八十一条の六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六十八条の八十八第三項(連結法人の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

(7) The parent corporation's shares managed in a domestic business prescribed in the preceding items shall, in the case where a foreign corporation listed in items (i) through (iii) of Article 141 of the Act owns shares that it manages as assets pertaining to a business conducted in Japan and at a permanent establishment in Japan (hereinafter referred to "shares managed in a domestic business" in this paragraph), be the shares, etc. of merging parent corporations issued for the foreign corporation depending on the said shares managed in a domestic business by way of a merger prescribed in Article 61-2(2) of the Act (limited to that carried out by a domestic corporation), a split-off-type company split without provision of money, etc. prescribed in paragraph (4) of the said Article (limited to that carried out by a domestic corporation), or a share exchange prescribed in paragraph (9) of the said Article (limited to that carried out by a domestic corporation) (such shares of merging parent corporations means shares of a corporation which has relationships specified by a Cabinet Order prescribed in paragraph (2) of the said Article (limited to a foreign corporation), shares of a parent corporation prescribed in paragraph (4) of the said Article (limited to a foreign corporation), or shares of a corporation which has relationships specified by a Cabinet Order prescribed in paragraph (9) of the said Article (limited to a foreign corporation)). 例文帳に追加

7 前各項に規定する国内事業管理親法人株式とは、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が国内において行う事業に係る資産として管理し、かつ、国内の恒久的施設において管理する株式(以下この項において「国内事業管理株式」という。)を有する場合において、法第六十一条の二第二項に規定する合併(内国法人が行うものに限る。)、同条第四項に規定する金銭等不交付分割型分割(内国法人が行うものに限る。)又は同条第九項に規定する株式交換(内国法人が行うものに限る。)により、当該国内事業管理株式に対応して交付を受けた合併親法人株式等(同条第二項に規定する政令で定める関係がある法人(外国法人に限る。)の株式、同条第四項に規定する親法人(外国法人に限る。)の株式又は同条第九項に規定する政令で定める関係がある法人(外国法人に限る。)の株式をいう。)をいう。 - 日本法令外国語訳データベースシステム

(iv) The term "advanced clinical training" means the practices listed in the following (a) to (n) inclusive, conducted by foreign medical practitioners or dental practitioners, or foreign nurses, etc. (excluding a person who has a license which corresponds to the license for a emergency life-saving technician in a foreign country (hereinafter referred to as a "foreign emergency life-saving technician"); hereinafter the same shall apply in this item), who have entered Japan for the purpose of learning medical knowledge and skills, which are conducted at a hospital designated by the Minister of Health, Labour and Welfare (hereinafter referred to as a "designated hospital" in this item) based on the classification of the license which corresponds to the license listed in the following (a) to (n) inclusive, in such foreign country respectively, under the on-site instruction and supervision of a medical or dental clinical instructor, or a clinical instructor (limited to a person who has any of the licenses listed in the following (c) to (n) inclusive, which corresponds to the license held by the applicable foreign nurse, etc. in a foreign country), and the practices listed in the following (o) conducted by foreign emergency life-saving technicians, who have entered Japan for the purpose of learning medical knowledge and skills, which are conducted in an ambulance, etc. prescribed by Article 44, paragraph (2) of the Emergency Life-saving Technicians Act (Act No. 36 of 1991), (hereinafter referred to as an "ambulance, etc." in this item) transporting a patient in a serious condition prescribed by Article 2, paragraph (1) of such Act (hereinafter referred to as a "serious patient" in this item) to a designated hospital or before and until the serious patient is put into the ambulance, etc. for transportation to such designated hospital, to the extent an emergency medical treatment or care prescribed by Article 2, paragraph (1) of such Act is found necessary and under the on-site instruction and supervision of a clinical instructor (limited to a medical practitioner or an emergency life-saving technician). 例文帳に追加

四 臨床修練 医療に関する知識及び技能の修得を目的として本邦に入国した外国医師若しくは外国歯科医師又は外国看護師等(外国において救急救命士に相当する資格を有する者(以下「外国救急救命士」という。)を除く。以下この号において同じ。)が厚生労働大臣の指定する病院(以下この号において「指定病院」という。)において臨床修練指導医若しくは臨床修練指導歯科医又は臨床修練指導者(当該外国看護師等が外国において有する資格に相当する次のハからカまでに掲げる資格を有する者に限る。)の実地の指導監督の下にその外国において有する次のイからカまでに掲げる資格に相当する資格の区分に応じ、それぞれイからカまでに定める業を行うこと並びに医療に関する知識及び技能の修得を目的として本邦に入国した外国救急救命士が指定病院に救急救命士法(平成三年法律第三十六号)第二条第一項に規定する重度傷病者(以下この号において「重度傷病者」という。)を搬送する同法第四十四条第二項に規定する救急用自動車等(以下この号において「救急用自動車等」という。)において、又は当該指定病院への搬送のため重度傷病者を救急用自動車等に乗せるまでの間において同法第二条第一項に規定する救急救命処置を行うことが必要と認められる場合に臨床修練指導者(医師又は救急救命士に限る。)の実地の指導監督の下に次のヨに定める業を行うことをいう。 - 日本法令外国語訳データベースシステム

Article 40-11 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item (ii)), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign corporation or the said affiliated foreign corporation pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article: 例文帳に追加

第四十条の十一 その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る外国関係法人(当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係法人のうち政令で定めるものに限る。以下この条において同じ。)につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額(以下この条において「課税済配当等の額」という。)が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国法人又は外国関係法人から受ける剰余金の配当等の額(所得税法第二十五条第一項の規定により当該特定外国法人又は当該外国関係法人からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。)に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。 - 日本法令外国語訳データベースシステム

i) Where an event listed in Article 40-5(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act (excluding the case where the said event occurred in a year preceding the year including the day on which two months have elapsed after the day following the final day of the business year including the base date for paying a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act of the said specified foreign subsidiary company, etc. (hereinafter such business year shall be referred to as the "base business year" in this item and the next paragraph and such year including the day on which two months have elapsed after the day following the final day of the base business year shall be referred to as the "applicable business year" in the next paragraph)) and when the said amount of dividend of surplus, etc. exceeds the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4(1) for the said base business year of the said specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said person of the said specified foreign subsidiary company, etc. prescribed in Article 25-21(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the base business year (where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the said resident (excluding a specified foreign subsidiary company, etc. related to the said resident; hereinafter the same shall apply in this item and the next item) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives as specified in Article 40-5(1)(i) of the Act is below the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 25-21(3)(ii); the same shall apply in the next item and paragraph (4)) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.) (where there is any amount to be deducted, with regard to the amount of a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act, for calculating the amount of taxable retained income, pursuant to the provisions of Article 25-21(2), for the said base business year of the said specified foreign subsidiary company, etc., the remaining amount after deducting the said amount to be deducted from the said calculated amount 例文帳に追加

一 法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合(当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日の属する事業年度(以下この号及び次項において「基準事業年度」という。)終了の日の翌日から二月を経過する日の属する年(次項において「適用年」という。)の前年以前の年に生じた場合を除く。)において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第四十条の四第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき 当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等(当該居住者に係る外国関係会社(当該居住者に係る特定外国子会社等を除く。以下この号及び次号において同じ。)でその受ける法第四十条の五第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等(第二十五条の二十一第三項第二号に規定する請求権勘案間接保有株式等をいう。次号及び第四項において同じ。)を除く。)の占める割合を乗じて計算した金額(法第四十条の五第一項第一号に定める剰余金の配当等の額につき当該特定外国子会社等の当該基準事業年度に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除される金額がある場合には、当該計算した金額から当該控除される金額を控除した残額) - 日本法令外国語訳データベースシステム

i) Where an event listed in Article 66-8(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in the said paragraph (excluding the case where the said event occurred during the business year or consolidated business year preceding the business year of the domestic corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 66-8(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such business year of the domestic corporation shall be referred to as the "applicable business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 66-6(1) of the Act for the relevant base business year of the specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said domestic corporation that are prescribed in Article 39-16(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the said base business year (in the case where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the domestic corporation (excluding a specified foreign subsidiary company, etc. related to the domestic corporation and a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the domestic corporation (including a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-16(3)(ii); the same shall apply in the next item) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加

一 法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合(当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度(以下この号及び次項において「基準事業年度」という。)終了の日の翌日から二月を経過する日を含む当該内国法人の事業年度(次項において「適用事業年度」という。)前の事業年度又は連結事業年度の期間内に生じた場合を除く。)において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十六条の六第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき 当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準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第三十九条の十六第三項第一号に規定する請求権勘案保有株式等(当該内国法人に係る外国関係会社(当該内国法人に係る特定外国子会社等及び法第六十八条の九十第一項に規定する特定外国子会社等を除く。以下この項において同じ。)でその受ける法第六十六条の八第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該内国法人に係る他の特定外国子会社等(法第六十八条の九十第一項に規定する特定外国子会社等を含む。以下この項において同じ。)に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等(第三十九条の十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。)を除く。)の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

i) Where an event listed in Article 68-92(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in the said paragraph (excluding the case where the said event occurred during the consolidated business year or business year preceding the consolidated business year of the consolidated corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 68-92(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such consolidated business year of the consolidated corporation shall be referred to as the "applicable consolidated business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 68-90(1) of the Act for the relevant base business year of the specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation that are prescribed in Article 39-116(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the said base business year (in the case where the dividend of surplus, etc. has been paid to an affiliated foreign company related to the consolidated corporation (excluding a specified foreign subsidiary company, etc. related to the consolidated corporation and a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the consolidated corporation (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-116(3)(ii); the same shall apply in the next item) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加

一 法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合(当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度(以下この号及び次項において「基準事業年度」という。)終了の日の翌日から二月を経過する日を含む当該連結法人の連結事業年度(次項において「適用連結事業年度」という。)前の連結事業年度又は事業年度の期間内に生じた場合を除く。)において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十八条の九十第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき 当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準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第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等(当該連結法人に係る外国関係会社(当該連結法人に係る特定外国子会社等及び法第六十六条の六第一項に規定する特定外国子会社等を除く。以下この項において同じ。)でその受ける法第六十八条の九十二第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該連結法人に係る他の特定外国子会社等(法第六十六条の六第一項に規定する特定外国子会社等を含む。以下この項において同じ。)に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等(第三十九条の百十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。)を除く。)の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

Article 69 (1) The provision of Article 59 and Article 60 shall apply mutatis mutandis to a designation set forth in Article 17 paragraph 1 pertaining to foreign manufacturers, and the provision of Articles 61 through 67 shall apply mutatis mutandis to foreign manufacturers who have obtained a designation set forth in the same paragraph (hereinafter referred to as a "designated foreign manufacturer"). In this case, the term "Article 67" in Article 60, paragraph 1 shall be deemed to be replaced with "Article 67 or Article 69, paragraph 2, as applied mutatis mutandis pursuant to Article 69 paragraph 1", the terms "no person" and "special container" in Article 63, paragraph 3 shall be deemed to be replaced with "no designated foreign manufacturer" and "special container to be exported to Japan", respectively, the term "order" in Article 64 shall be deemed to be replaced with "request", and the term "has violated an order" in Article 67, item 2 shall be deemed to be replaced with "has not responded to a request." 例文帳に追加

第六十九条 第五十九条及び第六十条の規定は外国製造者に係る第十七条第一項の指定に、第六十一条から第六十七条までの規定は同項の指定を受けた外国製造者(以下「指定外国製造者」という。)に準用する。この場合において、第六十条第一項中「第六十七条」とあるのは「第六十九条第一項において準用する第六十七条又は第六十九条第二項」と、第六十三条第三項中「何人も」とあるのは「指定外国製造者は」と、「特殊容器」とあるのは「本邦に輸出される特殊容器」と、第六十四条中「命ずる」とあるのは「請求する」と、第六十七条第二号中「命令に違反したとき」とあるのは「請求に応じなかったとき」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(ii) the acts which are listed in Article 2, paragraph (8), item (ii) or (iii) of the Act or the acts listed in item (iv) of that paragraph (limited to intermediation, brokerage, or agency; hereinafter the same shall apply in this item), and are carried out by a Financial Instruments Specialist (limited to a person who engages in Investment Management) under entrustment from an Affiliated Foreign Investment Specialist (limited to entrustment for the purchase and sale of Securities (excluding those which fall under the category of Derivatives Transactions; the same shall apply hereinafter) or to Derivatives Transactions conducted as an investment (including an instructions for investment; the same shall apply hereinafter) under Investment Management carried out by said Affiliated Foreign Investment Specialist in a foreign state) (with regard to the acts set forth in Article 2, paragraph (8), item (ii) or (iv) of the Act, limited to cases where the other party to the acts listed in item (ii) or (iv) of that paragraph which are conducted under entrustment from the Affiliated Foreign Investment Specialist is a Financial Instruments Specialist, etc.); 例文帳に追加

二 法第二条第八項第二号若しくは第三号に掲げる行為又は同項第四号に掲げる行為(媒介、取次ぎ又は代理に限る。以下この号において同じ。)のうち、金融商品取引業者(投資運用業を行う者に限る。)が関係外国運用業者の委託(当該関係外国運用業者が外国において行う投資運用業に係る運用(その指図を含む。以下同じ。)として行う有価証券の売買(デリバティブ取引に該当するものを除く。以下同じ。)又はデリバティブ取引に係るものに限る。)を受けて行うもの(同項第二号又は第四号に掲げる行為にあっては、関係外国運用業者の委託を受けて行う同項第二号又は第四号に掲げる行為の相手方が金融商品取引業者等である場合に限る。) - 日本法令外国語訳データベースシステム

Article 94 Where a Foreign Insurance Company, etc. Licensed under the Former Foreign Insurance Business Operators Act has applied, by the time when this Act enters into force, for the authorization of the competent minister pertaining to the modification of any of the matters prescribed in the documents listed in Article 4, paragraph (4), items (ii) to (v) inclusive of the Former Foreign Insurance Business Operators Act pursuant to the provision of Article 10, paragraph (1) of the Former Act as applied mutatis mutandis pursuant to Article 19 of the Former Foreign Insurance Business Operators Act, such application shall be deemed as an application for the authorization of the Minister of Finance set forth in Article 123, paragraph (1) of the Current Act as applied mutatis mutandis pursuant to Article 207 of the Current Act. In this case, the matters to be modified shall be deemed to be outside the scope of the matters set forth in that paragraph to be prescribed by an Ordinance of the Ministry of Finance even when such matters do fall under the matters prescribed by the Ordinance of the Ministry of Finance set forth in that paragraph. 例文帳に追加

第九十四条 旧外国保険事業者法の免許を受けた外国保険会社等がこの法律の施行の際現に旧外国保険事業者法第十九条において準用する旧法第十条第一項の規定により旧外国保険事業者法第四条第四項第二号から第五号までに掲げる書類に定めた事項の変更に係る主務大臣の認可を申請している場合は、当該申請を新法第二百七条において準用する新法第百二十三条第一項の大蔵大臣の認可の申請とみなす。この場合において当該変更に係る事項が同項の大蔵省令で定める事項に該当するときは、当該変更に係る事項は、同項の大蔵省令に定める事項に該当しないものとみなす。 - 日本法令外国語訳データベースシステム

Article 101 That foreign insurance business operator prescribed in Article 2, paragraph (1) of the Former Foreign Insurance Business Operators Act which has established an office falling under Article 218, paragraph (1), item (i) of the Current Act by the time this Act enters into force and which is not a Foreign Insurance Company, etc. Licensed under the Former Foreign Insurance Business Operators Act shall, within six months from the Effective Date, notify the content of the business listed in (a) or (b) of that item concerning such office, the location of the office to carry on such business and other matters set forth in Article 218, paragraph (1) of the Current Act to be prescribed by an Ordinance of the Ministry of Finance, unless it obtains, in the meantime, the license set forth in Article 185, paragraph (1) of the Current Act, or has abolished such office or the business listed in (a) or (b) of that item. In this case, such notification shall be deemed as notification made under Article 218, paragraph (1) of the Current Act. 例文帳に追加

第百一条 この法律の施行の際現に新法第二百十八条第一項第一号の施設に該当する施設を設置している旧外国保険事業者法第二条第一項に規定する外国保険事業者で、旧外国保険事業者法の免許を受けた外国保険会社等でないものは、施行日から起算して六月以内に、その間に新法第百八十五条第一項の免許を受け、又は当該施設を廃止し、若しくは同号イ又はロに掲げる業務を廃止した場合を除き、当該施設について同号イ又はロに掲げる業務の内容、当該業務を行う施設の所在地その他新法第二百十八条第一項の大蔵省令で定める事項を大蔵大臣に届け出なければならない。この場合において、当該届出は、同項の規定によりされた届出とみなす。 - 日本法令外国語訳データベースシステム

Article 137 (1) The provisions of Article 265-2, paragraph (2) and Article 265-3, paragraph (1) of the Current Insurance Business Act shall not apply to any Insurance Company (including any Foreign Insurance Company, etc.; hereinafter the same shall apply in this Article and the following Article), in cases where the Prime Minister, pursuant to the provision of Article 241 of the Former Insurance Business Act, has issued an order for suspension of all or part of its business (or, for a Foreign Insurance Company, etc., its business in Japan; hereinafter the same shall apply in this Article), the transfer of insurance contracts or consultation on merger (or, for a Foreign Insurance Company, etc., consultation on the transfer of insurance contracts in Japan), or has rendered a disposition ordering the administration of its business and property (or, for a Foreign Insurance Company, etc., its property located in Japan; the same shall apply in the following paragraph) by an insurance administrator, at the time when this Act enters into force. 例文帳に追加

第百三十七条 この法律の施行の際現に保険会社(外国保険会社等を含む。以下この条及び次条において同じ。)が旧保険業法第二百四十一条の規定により内閣総理大臣から業務(外国保険会社等にあっては、日本における業務。以下この条において同じ。)の全部若しくは一部の停止、保険契約の移転若しくは合併の協議(外国保険会社等にあっては、日本における保険契約の移転の協議)の命令又は保険管理人による業務及び財産(外国保険会社等にあっては、日本に所在する財産。次項において同じ。)の管理を命ずる処分を受けている場合には、当該保険会社については、新保険業法第二百六十五条の二第二項及び第二百六十五条の三第一項の規定は、適用しない。 - 日本法令外国語訳データベースシステム

Article 1 In the case of a Japanese national, etc. who is being detained pursuant to a final and binding decision rendered in a foreign state, or a foreign national who is being detained pursuant to a final and binding decision imposing imprisonment with or without work in Japan, this act shall provide the necessary matters concerning assistance in the enforcement of the final and binding decision regarding the foreign punishment to which a Japanese national, etc. has been sentenced, and in the enforcement of the final and binding decision imposing imprisonment with or without work to which a foreign national has been sentenced, in light of the importance of facilitating the reformation and rehabilitation of sentenced persons and their smooth re-entry into society by assisting enforcement of the final and binding decision in their country of origin through international cooperation, and in order to comply with the treaties and conventions that Japan has concluded which provide for transfer of sentenced persons and assistance in the enforcement of final and binding decisions (hereinafter simply referred to as "Treaties"). 例文帳に追加

第一条 この法律は、外国において外国刑の確定裁判を受けその執行として拘禁されている日本国民等及び日本国において懲役又は禁錮(こ)の確定裁判を受けその執行として拘禁されている外国人について、国際的な協力の下に、その本国において当該確定裁判の執行の共助をすることにより、その改善更生及び円滑な社会復帰を促進することの重要性にかんがみ、並びに日本国が締結した刑を言い渡された者の移送及び確定裁判の執行の共助について定める条約(以下単に「条約」という。)を実施するため、当該日本国民等が受けた外国刑の確定裁判及び当該外国人が受けた懲役又は禁錮の確定裁判の執行の共助等について必要な事項を定めることを目的とする。 - 日本法令外国語訳データベースシステム

(2) With regard to the application of the provision of Article 17 of the New Act and Article 7 of the New Order in the case where payment, etc. pertaining to exchange transactions conducted by a bank, etc. with its customers pertains to transactions conducted prior to the date of enforcement which is prescribed in Article 25, paragraph (3) of the Old Act, "Article 25, paragraph (4) of the Act" in item (ii) of the said Article shall be deemed to be replaced with "Article 25, paragraph (3) of the Foreign Exchange and Foreign Trade Control Act prior to the revision by the Act on the Partial Revision of the Foreign Exchange and Foreign Trade Control Act (Act No. 59 of 1997; hereinafter referred to as the "Revised Act" in this item)," and "service transactions, etc." shall be deemed to be replaced with "transactions (limited to services transactions, etc. falling under those for which the obligation to obtain permission is imposed pursuant to the provision of Article 25, paragraph (4) of the Act supposing such transactions are to be conducted on or after the date of enforcement of the Revised Act)." 例文帳に追加

2 銀行等がその顧客との間で行う為替取引に係る支払等が、施行日前に行われた旧法第二十五条第三項に規定する取引に係るものであるときにおける新法第十七条及び新令第七条の規定の適用については、同条第二号中「法第二十五条第四項」とあるのは「外国為替及び外国貿易管理法の一部を改正する法律(平成九年法律第五十九号。以下この号において「改正法」という。)による改正前の外国為替及び外国貿易管理法第二十五条第三項」とし、「役務取引等」とあるのは「取引(仮に改正法の施行の日以後に行うとした場合には法第二十五条第四項の規定により許可を受ける義務が課された役務取引等に該当するものに限る。)」とする。 - 日本法令外国語訳データベースシステム

(x) a document stating the number of employees who have been sentenced to imprisonment or severe punishment (including an equivalent punishment under the laws and regulations of a foreign state with regard to the business equivalent to a Commodity Transactions Brokerage Business in the foreign state) with regard to Commodity Transactions Brokerage Business and the specified business prescribed in Article 87 (hereinafter referred to as the "Commodity Transactions Brokerage Business, etc."), 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, his/her official title, whether or not said employee has been registered as a Sales Representative, the date when and the reasons why said officer was punished by said fines or in receipt of said disposition, and all other such details; 例文帳に追加

十 過去五年以内に、商品取引受託業務及び第八十七条に規定する特定業務(以下「商品取引受託業務等」という。)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

If the only issue remaining in an application based on foreign application claiming priority right is the submission of a certified copy of the foreign or home registration, the Examiner may provisionally allow the application and suspend the submission of the certified copy of the foreign or home registration for a period not exceeding twelve(12) months counted from allowance. On request of the applicant and subject to the approval of the Director and payment of the required fee, said twelve month period may be extended for good cause by an additional period not exceeding twelve (12) months. Should the applicant fail to submit the certified copy of the foreign or home registration within the maximum period of twenty-four months counted from allowance, the claim to priority right will be deemed waived. The application will thereafter be published for opposition upon payment of the required fees.例文帳に追加

優先権を主張する外国出願に基づく出願における問題が外国又は母国での登録の認証謄本の提出のみである場合は,審査官は,出願を暫定的に許可し,当該許可から起算して12月を超えない期間にわたって,外国又は母国での登録の認証謄本を提出保留とすることができる。出願人の請求があり,かつ,局長の承認及び所定の手数料の納付があることを条件として,当該12月の期間は,正当な理由があったときは,12月を超えない追加期間をもって延長することができる。出願人は,許可から起算して最長24月の期間内に外国又は母国での登録の認証謄本を提出することができない場合は,優先権に係る主張を放棄したものとみなされる。その後,所定の手数料の納付がされた場合,当該出願は,異議申立のため,公告される。 - 特許庁

(8) Where a resident, who was subject to the provisions of paragraph (1) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, seeks the application of paragraph (2) for calculating the amount of income of the said specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year in years following the one to which the provisions of paragraph (1) have been applied, or where a resident, who was subject to the provisions of paragraph (2) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, seeks the application of paragraph (1) for calculating the amount of income of the said specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year in years following the one to which the provisions of paragraph (2) have been applied, he/she shall receive approval from the competent district director having jurisdiction over his/her place for tax payment, in advance. 例文帳に追加

8 その特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第一項の規定の適用を受けた居住者がその適用を受けた年分の翌年分以後の各年分において当該特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第二項の規定の適用を受けようとする場合又はその特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき同項の規定の適用を受けた居住者がその適用を受けた年分の翌年分以後の各年分において当該特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第一項の規定の適用を受けようとする場合には、あらかじめ納税地の所轄税務署長の承認を受けなければならない。 - 日本法令外国語訳データベースシステム

(8) Where a domestic corporation, which was subject to the provisions of paragraph (1) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, seeks the application of paragraph (2) for calculating the amount of income of the said specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year in business years following the one to which the provisions of paragraph (1) have been applied; or where a domestic corporation, which was subject to the provisions of paragraph (2) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, seeks the application of paragraph (1) for calculating the amount of income of the specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year in business years following the one to which the provisions of paragraph (2) have been applied, it shall receive approval from the competent district director having jurisdiction over its place for tax payment, in advance. 例文帳に追加

8 その特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第一項の規定の適用を受けた内国法人がその適用を受けた事業年度後の事業年度において当該特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第二項の規定の適用を受けようとする場合又はその特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき同項の規定の適用を受けた内国法人がその適用を受けた事業年度後の事業年度において当該特定外国子会社等の各事業年度の決算に基づく所得の金額の計算につき第一項の規定の適用を受けようとする場合には、あらかじめ納税地の所轄税務署長の承認を受けなければならない。 - 日本法令外国語訳データベースシステム

(4) In the case where a domestic corporation prescribed in Article 66-8(1) of the Act holds the taxed amount of retained income prescribed in the said paragraph that pertains to a specified foreign subsidiary company, etc. related to the said domestic corporation, and the taxed amount of retained income prescribed in Article 66-9-8(1) of the Act that pertains to a specified foreign corporation prescribed in Article 66-9-6(1) of the Act (limited to a foreign corporation that is the same as the said specified foreign subsidiary company, etc.) related to the said domestic corporation, the amount calculated as specified by a Cabinet Order prescribed in Article 66-8(1) of the Act shall not exceed the amount calculated pursuant to the provisions of the preceding two paragraphs based on the remaining amount after deducting the amount to be included in deductible expenses pursuant to the provisions of Article 66-9-8(1) of the Act from the amount specified in the items of Article 66-8(1) of the Act. 例文帳に追加

4 法第六十六条の八第一項に規定する内国法人が当該内国法人に係る特定外国子会社等に係る同項に規定する課税済留保金額及び当該内国法人に係る法第六十六条の九の六第一項に規定する特定外国法人(当該特定外国子会社等と同一の外国法人に限る。)に係る法第六十六条の九の八第一項に規定する課税済留保金額を有する場合には、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は、同項各号に定める金額から法第六十六条の九の八第一項の規定により損金の額に算入される金額を控除した残額を基礎として前二項の規定により計算した金額を限度とする。 - 日本法令外国語訳データベースシステム

(3) In the case where a domestic corporation, which is a specially-related shareholder, etc. prescribed in Article 66-9-8(1) of the Act, holds the taxed amount of retained income prescribed in the said paragraph that pertains to a specified foreign corporation related to the said domestic corporation and the taxed amount of retained income prescribed in Article 66-8(1) of the Act that pertains to a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act (limited to a foreign corporation that is the same as the said specified foreign corporation) related to the said domestic corporation, the amount calculated as specified by a Cabinet Order prescribed in Article 66-9-8(1) of the Act shall not exceed the amount calculated pursuant to the provisions of the preceding paragraph based on the remaining amount after deducting the amount to be included in deductible expenses pursuant to the provisions of Article 66-8(1) of the Act from the amount specified in the items of Article 66-9-8(1) of the Act. 例文帳に追加

3 法第六十六条の九の八第一項に規定する特殊関係株主等である内国法人が当該内国法人に係る特定外国法人に係る同項に規定する課税済留保金額及び当該内国法人に係る法第六十六条の六第一項に規定する特定外国子会社等(当該特定外国法人と同一の外国法人に限る。)に係る法第六十六条の八第一項に規定する課税済留保金額を有する場合には、法第六十六条の九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は、同項各号に定める金額から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を控除した残額を基礎として前項の規定により計算した金額を限度とする。 - 日本法令外国語訳データベースシステム

(2) Where a corporation has, as a result of a merger (limited to a merger that does not fall under the category of a qualified merger) of a domestic corporation to which the said corporation issued old shares (meaning shares (including capital contributions; hereinafter the same shall apply in this Article) that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship specified by a Cabinet Order prescribed in Article 68-3(1) of the Act, when the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden (meaning a specified foreign corporation with less tax burden prescribed in Article 68-2-3(5)(i) of the Act; hereinafter the same shall apply in paragraph (4)), the provisions of Article 119(1)(v) of the Order for Enforcement of the Corporation Tax Act (including the cases where it is applicable to the calculation made pursuant to the provisions of Article 142 of the Corporation Tax Act) shall not apply to the acquisition costs of the provided shares. 例文帳に追加

2 法人が旧株(当該法人が有していた株式(出資を含む。以下この条において同じ。)をいう。)を発行した内国法人の合併(適格合併に該当しないものに限る。)により法第六十八条の三第一項に規定する政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人(法第六十八条の二の三第五項第一号に規定する特定軽課税外国法人をいう。第四項において同じ。)の株式に該当するときは、その交付を受けた株式の取得価額については、法人税法施行令第百十九条第一項第五号(法人税法第百四十二条の規定により準じて計算する場合を含む。)の規定は、適用しない。 - 日本法令外国語訳データベースシステム

例文

(4) In the case where a consolidated corporation prescribed in Article 68-92(1) of the Act holds the individually taxed amount of retained income prescribed in the said paragraph that pertains to a specified foreign subsidiary company, etc. related to the said consolidated corporation, and the individually taxed amount of retained income prescribed in Article 68-93-8(1) of the Act that pertains to a specified foreign corporation prescribed in Article 68-93-6(1) of the Act (limited to a foreign corporation that is the same as the said specified foreign subsidiary company, etc.) related to the said consolidated corporation, the amount calculated as specified by a Cabinet Order prescribed in Article 68-92(1) of the Act shall not exceed the amount calculated pursuant to the provisions of the preceding two paragraphs based on the remaining amount after deducting the amount to be included in deductible expenses pursuant to the provisions of Article 68-93-8(1) of the Act from the amount specified in the items of Article 68-92(1) of the Act 例文帳に追加

4 法第六十八条の九十二第一項に規定する連結法人が当該連結法人に係る特定外国子会社等に係る同項に規定する個別課税済留保金額及び当該連結法人に係る法第六十八条の九十三の六第一項に規定する特定外国法人(当該特定外国子会社等と同一の外国法人に限る。)に係る法第六十八条の九十三の八第一項に規定する個別課税済留保金額を有する場合には、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は、同項各号に定める金額から法第六十八条の九十三の八第一項の規定により損金の額に算入される金額を控除した残額を基礎として前二項の規定により計算した金額を限度とする。 - 日本法令外国語訳データベースシステム




  
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Copyright © Japan Patent office. All Rights Reserved.
  
Copyright © Japan Patent office. All Rights Reserved.
  
日本法令外国語訳データベースシステム
※この記事は「日本法令外国語訳データベースシステム」の2010年9月現在の情報を転載しております。
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