「FOREIGN」に関連した英語例文の一覧と使い方(430ページ目) - Weblio英語例文検索

(2) In executing the written repatriation orders pursuant to the provision of the preceding paragraph, Self-Defense Forces personnel set forth in the preceding paragraph shall show the written repatriation order or copy thereof to a detainee to be repatriated and promptly delivery the detainee to the representative of the foreign government or its equivalent to which the enemy armed forces belong (when an organization other than a foreign government or its equivalent is designated as the method of execution prescribed in item (v) of the same Article, the said organization) at the place of repatriation prescribed in item (iv) of the preceding Article. 例文帳に追加

２　前項の自衛官は、同項の規定により送還令書を執行するときは、送還される被収容者に対し、送還令書又はその写しを示して、速やかに、その者を前条第四号の送還地において敵国軍隊等が属する外国の政府その他これに準ずるもの（同条第五号の執行方法として外国の政府その他これに準ずるもの以外の機関が指定されている場合にあっては、当該機関）の代表者に引き渡すものとする。 - 日本法令外国語訳データベースシステム

(4) A case relating to liquidation of a Foreign Company under the provisions of Article 822(1) and a case relating to a judicial decision under the provisions of Article 827(1) or a temporary restraining order under the provisions of Article 825(1) as applied mutatis mutandis pursuant to Article 827(2) shall be under the exclusive jurisdiction of the district court having jurisdiction over the location of such Foreign Company's business office in Japan (or, in cases where no business office is established in Japan, the location of the domicile of the representative in Japan). 例文帳に追加

４　第八百二十二条第一項の規定による外国会社の清算に係る事件並びに第八百二十七条第一項の規定による裁判及び同条第二項において準用する第八百二十五条第一項の規定による保全処分に係る事件は、当該外国会社の日本における営業所の所在地（日本に営業所を設けていない場合にあっては、日本における代表者の住所地）を管轄する地方裁判所の管轄に属する。 - 日本法令外国語訳データベースシステム

Article 10 In cases where the death of or injury to a person or the loss of or damage to a tangible object resulted from an act for which it is claimed a Foreign State, etc., should take responsibility, if all or part of said act took place in Japan and the person who performed said act was in Japan at the time it was committed, said Foreign State, etc. shall not be immune from jurisdiction with respect to Judicial Proceedings in which monetary compensation for the damage or loss resulting from said act is being sought. 例文帳に追加

第十条　外国等は、人の死亡若しくは傷害又は有体物の滅失若しくは毀損が、当該外国等が責任を負うべきものと主張される行為によって生じた場合において、当該行為の全部又は一部が日本国内で行われ、かつ、当該行為をした者が当該行為の時に日本国内に所在していたときは、これによって生じた損害又は損失の金銭によるてん補に関する裁判手続について、裁判権から免除されない。 - 日本法令外国語訳データベースシステム

(i) a person who had his/her registration under Article 33-2 rescinded under the provisions of Article 52-2(1), had his/her registration under Article 66 rescinded under the provisions of Article 66-20(1), and for whom five years have not passed since the date of the rescission, or a person who had obtained registration of the same kind in a foreign state under the provisions of laws and regulations of said foreign state equivalent to this Act and had the registration (including permission or other administrative dispositions similar to said registration) rescinded, and for whom five years have not passed since the date of the rescission; 例文帳に追加

一　第五十二条の二第一項の規定により第三十三条の二の登録を取り消され、若しくは第六十六条の二十第一項の規定により第六十六条の登録を取り消され、その取消しの日から五年を経過しない者又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同種類の登録（当該登録に類する許可その他の行政処分を含む。）を取り消され、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

(ii) when a Foreign Securities Broker has violated laws and regulations (including the laws and regulations of a foreign state) or dispositions given by government agencies based on said laws and regulations, or the conditions attached to said permission or to the Registration, etc. granted in the state where its head office is located (meaning a registration equivalent to the registration under Article 29 (including a permission or any other administrative dispositions similar to said registration; hereinafter the same shall apply in Article 60-3(1)(i)(b) and (g)), and when it is found necessary and appropriate for the public interest or protection of investors; or 例文帳に追加

二　法令（外国の法令を含む。）、当該法令に基づく行政官庁の処分又は当該許可若しくはその本店の所在する国において受けている登録等（第二十九条の登録と同種類の登録（当該登録に類する許可その他行政処分を含む。）をいう。第六十条の三第一項第一号ロ及びトにおいて同じ。）に付された条件に違反した場合において、公益又は投資者保護のため必要かつ適当であると認められるとき。 - 日本法令外国語訳データベースシステム

(2) A juridical person established under the laws and regulations of a foreign state which is engaged in the Investment Management Business in a foreign state (limited to the business to perform the act listed in Article 2(8) (xii) based on the Discretionary Investment Contract; hereinafter the same shall apply in this paragraph) (excluding persons registered under Article 29), notwithstanding the provision of said Article, shall perform the Investment Management Business only for the Financial Instruments Business Operators engaged in the Investment Management Business or for other persons specified by a Cabinet Order. 例文帳に追加

２　外国の法令に準拠して設立された法人で外国において投資運用業（第二条第八項第十二号に掲げる行為を投資一任契約に基づき行う業務に限る。以下この項において同じ。）を行う者（第二十九条の登録を受けた者を除く。）は、同条の規定にかかわらず、金融商品取引業者のうち投資運用業を行う者その他政令で定める者のみを相手方として投資運用業を行うことができる。 - 日本法令外国語訳データベースシステム

(i) abolition of its Financial Instruments Business (with regard to a Financial Instruments Business Operator which has obtained registration of change set forth in Article 31(4) to the effect that it stops conducting Securities-Related Business or which is a foreign juridical person, including abolition of its Financial Instruments Business at all business offices or offices established in Japan) or dissolution of the Financial Instruments Business Operator (with regard to a Financial Instruments Business Operator which is a foreign juridical person, including commencement of liquidation of a business office or office established in Japan); or 例文帳に追加

一　金融商品取引業の廃止（有価証券関連業を行わない旨の第三十一条第四項の変更登録及び外国法人である金融商品取引業者にあつては、国内に設けられたすべての営業所又は事務所における金融商品取引業の廃止を含む。）又は金融商品取引業者の解散（外国法人である金融商品取引業者にあつては、国内に設けられた営業所又は事務所の清算の開始を含む。） - 日本法令外国語訳データベースシステム

Foreign natural persons who are not permanent residents of the Republic of Lithuania or any other EU Member State and legal persons of foreign states who do not have a branch office or representative office registered in the Republic of Lithuania or a registered office, a branch office or a representative office in any other EU Member State, shall file applications to the State Patent Bureau and perform all actions relating to the registration of the mark with the State Patent Bureau, including also representation at the Appeals Division, through the patent attorney of the Republic of Lithuania.例文帳に追加

リトアニア共和国又は他の欧州連合加盟国の永住者でない外国の自然人及びリトアニア共和国に登記された支社若しくは代理店又はその他の欧州連合加盟国に登記された事務所，支社若しくは代理店を有していない外国の法人は，国家特許庁への出願及び審判部への申立も含めた国家特許庁への商標登録に関する全ての手続を，リトアニア共和国の特許弁護士を通じて行わなければならない。 - 特許庁

e) by the proprietor of a foreign trade mark, if an applicant, who is or was a representative of the proprietor of a foreign trade mark or is his representative on the base of other legal relationship (hereinafter referred to as “commercial representative”) in the territory of the Slovak Republic, requested the registration of a sign in his own name without the consent of the proprietor; this shall not apply if a commercial representative had a proper reason for such action;例文帳に追加

(e) 外国商標の所有者。ただし，出願人であってスロバキア共和国の領域において外国商標の所有者の代理人であるか若しくはあったもの又は他の法的関係に基づいてその代理人であるもの(当該代理人を以下「商業代理人」という)が，当該所有者の同意を得ることなく自己の名義で標識の登録を申請した場合に限る。このことは，商業代理人が当該行為について正当な理由を有していた場合には適用されない。 - 特許庁

(g) Where a Member, etc. of a Commodity Exchange or a Member, etc. of a facility equivalent to a Commodity Exchange in a foreign state which is a juridical person has been expelled from the Commodity Exchange or the facility or where its trading qualification pursuant to an order under Article 160, paragraph (1) or equivalent laws and regulations of a foreign state has been rescinded, a person who was an officer of said juridical person within 30 days prior to the day of the expulsion or rescission and for whom five years have not lapsed from the day of the expulsion or rescission 例文帳に追加

ト　法人である商品取引所の会員等又は商品取引所に相当する外国の施設の会員等が第百六十条第一項の規定又はこれに相当する外国の法令の規定による命令により当該商品取引所又は当該施設から除名され、又は取引資格を取り消された場合において、その除名又は取消しの日前三十日以内に当該法人の役員であつた者で当該除名又は取消しの日から五年を経過しないもの - 日本法令外国語訳データベースシステム

Article 61-9 (1) The Minister of Justice may provide foreign authorities in charge of the duties corresponding to those duties of immigration control and recognition of refugee status provided for by the Immigration Control and Refugee Recognition Act (hereinafter referred to as the "foreign immigration authorities" in this Article) with information deemed helpful for the execution of their duties (limited to those corresponding to the duties of immigration control and recognition of refugee status provided for by the Immigration Control and Refugee Recognition Act; hereinafter the same shall apply in the next paragraph). 例文帳に追加

第六十一条の九　法務大臣は、出入国管理及び難民認定法に規定する出入国の管理及び難民の認定の職務に相当する職務を行う外国の当局（以下この条において「外国入国管理当局」という。）に対し、その職務（出入国管理及び難民認定法に規定する出入国の管理及び難民の認定の職務に相当するものに限る。次項において同じ。）の遂行に資すると認める情報を提供することができる。 - 日本法令外国語訳データベースシステム

(14) A consolidated parent corporation shall, where the said consolidated parent corporation or its consolidated subsidiary corporation has conducted a transaction with a foreign affiliated person related to the said consolidated corporation in each consolidated business year, attach a document stating the said foreign affiliated person's name and the location of its head office or principal office and any other matters specified by an Ordinance of the Ministry of Finance, to the consolidated final return form (meaning a consolidated final return form prescribed in Article 2(xxxii) of the Corporation Tax Act) for the relevant consolidated business year. 例文帳に追加

１４　連結親法人は、各連結事業年度において当該連結親法人又は連結子法人がこれらの法人に係る国外関連者との間で取引を行つた場合には、当該国外関連者の名称及び本店又は主たる事務所の所在地その他財務省令で定める事項を記載した書類を当該連結事業年度の連結確定申告書（法人税法第二条第三十二号に規定する連結確定申告書をいう。）に添付しなければならない。 - 日本法令外国語訳データベースシステム

Article 25-31 (1) The amount of undistributed income calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 40-10(2)(iii) of the Act shall be the amount calculated, pursuant to the provisions of Article 25-20(1) or (2) or paragraph (3) of the said Article, with regard to the income of a specified foreign corporation prescribed in Article 40-10(1) of the Act (hereinafter referred to as a "specified foreign corporation" in this Article and paragraph (1) and paragraph (2) of the next Article) in its settlement of accounts for the relevant business year. 例文帳に追加

第二十五条の三十一　法第四十条の十第二項第三号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国法人（以下この条並びに次条第一項及び第二項において「特定外国法人」という。）の各事業年度の決算に基づく所得の金額につき、第二十五条の二十第一項若しくは第二項又は同条第三項の規定の例により計算した金額とする。 - 日本法令外国語訳データベースシステム

Article 26-18-2 (1) When persons intending to make entries or records under the book-entry transfer system prescribed in Article 41-12(15) of the Act (hereinafter referred to as "customers" in this Article) have made entries or records under the book-entry transfer system for specified book-entry transfer national government bonds, etc. via a foreign intermediary, the said foreign intermediary shall enter or record the matters prescribed in the said paragraph in the books prescribed in the said paragraph, for each of the said customers each time, and preserve the said books pursuant to the provisions of an Ordinance of the Ministry of Finance. 例文帳に追加

第二十六条の十八の二　法第四十一条の十二第十五項に規定する振替記載等を受ける者（以下この条において「顧客」という。）が外国仲介業者から特定振替国債等の振替記載等を受けたときは、当該外国仲介業者は、その都度、当該顧客の各人別に、同項に規定する事項を同項に規定する帳簿に記載し、又は記録し、かつ、当該帳簿を財務省令で定めるところにより保存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

(8) Where a foreign financial institution, etc. which had previously received the application of the provisions of Article 42-2(1) of the Act has become unable to receive the application of the said provisions based on the provisions of paragraph (2) of the said Article and subsequently seeks the application of the provisions of Article 42-2(1) of the Act again, the said foreign financial institution, etc. shall submit a written application for tax exemption to the district director prescribed in Article 42-2(5) of the Act, by the day preceding the day on which it is to receive the specified interest, in respect of which it seeks the application of the provisions of the said paragraph. 例文帳に追加

８　法第四十二条の二第一項の規定の適用を受けていた外国金融機関等が同条第二項の規定に基づき同条第一項の規定の適用を受けることができなくなつた日後、再び同項の規定の適用を受けようとする場合には、非課税適用申告書を、同項の規定の適用を受けようとする特定利子の支払を受けるべき日の前日までに同条第五項に規定する税務署長に提出しなければならない。 - 日本法令外国語訳データベースシステム

(iii) A relationship whereby the existence of the fact listed as follows or any other facts equivalent thereto between the said domestic corporation and a nonresident (meaning a nonresident prescribed in Article 2(1)(i)-2 of the Act; the same shall apply in paragraph (28)) or a foreign corporation (hereinafter such nonresident or foreign corporation shall be referred to as a "nonresident, etc." in this item) enables the said nonresident, etc. to determine substantially the whole or a part of the said domestic corporation's business policies (excluding relationships falling under the category of relationships listed in the preceding two items): 例文帳に追加

三　当該内国法人と非居住者（法第二条第一項第一号の二に規定する非居住者をいう。第二十八項において同じ。）又は外国法人（以下この号において「非居住者等」という。）との間に次に掲げる事実その他これに類する事実が存在することにより、当該非居住者等が当該内国法人の事業の方針の全部又は一部につき実質的に決定できる関係（前二号に掲げる関係に該当するものを除く。） - 日本法令外国語訳データベースシステム

(19) The amount calculated as specified by a Cabinet Order as the interest on a domestic corporation's net assets held by a foreign controlling shareholder, etc. as prescribed in Article 66-5(4)(vi) of the Act shall be the amount obtained by multiplying the amount of equity capital for the relevant business year of the said domestic corporation by the ratio of the shares, etc. regarding the said domestic corporation held directly or indirectly by a foreign controlling shareholder, etc. on the final day of the relevant business year out of the said domestic corporation's issued shares, etc. 例文帳に追加

１９　法第六十六条の五第四項第六号に規定する純資産に対する持分として政令で定めるところにより計算した金額は、当該内国法人の当該事業年度に係る自己資本の額に、当該事業年度終了の日において国外支配株主等の有する当該内国法人に係る直接及び間接保有の株式等が当該内国法人の発行済株式等のうちに占める割合を乗じて計算した金額とする。 - 日本法令外国語訳データベースシステム

Article 39-20-9 (1) The amount of undistributed income calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 66-9-6(2)(iii) of the Act shall be the amount calculated, pursuant to the provisions of Article 39-15(1) or (2) or paragraph (3) of the said Article, with regard to the income of a specified foreign corporation prescribed in Article 66-9-6(1) of the Act (hereinafter referred to as a "specified foreign corporation" in this Article and paragraph (1) and paragraph (2) of the next Article) in its settlement of accounts for the relevant business year. 例文帳に追加

第三十九条の二十の九　法第六十六条の九の六第二項第三号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国法人（以下この条並びに次条第一項及び第二項において「特定外国法人」という。）の各事業年度の決算に基づく所得の金額につき、第三十九条の十五第一項若しくは第二項又は同条第三項の規定の例により計算した金額とする。 - 日本法令外国語訳データベースシステム

(17) The amount calculated as specified by a Cabinet Order as the interest on a consolidated corporation's net assets held by a foreign controlling shareholder, etc. as prescribed in Article 68-89(4)(vi) of the Act shall be the amount obtained by multiplying the amount of equity capital for the relevant consolidated business year of the said consolidated corporation by the ratio of the shares, etc. regarding the said consolidated corporation held directly or indirectly by a foreign controlling shareholder, etc. on the final day of the relevant consolidated business year out of the said consolidated corporation's issued shares, etc. 例文帳に追加

１７　法第六十八条の八十九第四項第六号に規定する純資産に対する持分として政令で定めるところにより計算した金額は、当該連結法人の当該連結事業年度に係る自己資本の額に、当該連結事業年度終了の日において国外支配株主等の有する当該連結法人に係る直接及び間接保有の株式等が当該連結法人の発行済株式等のうちに占める割合を乗じて計算した金額とする。 - 日本法令外国語訳データベースシステム

(2) The amount calculated as specified by a Cabinet Order prescribed in Article 68-93-8(1) of the Act shall be the amount obtained by calculating the amount specified in the items of the said paragraph, where an event listed in the items of the said paragraph has occurred, with regard to a specified foreign corporation related to a consolidated corporation which is a specially-related shareholder, etc. or an affiliated foreign corporation related to the said consolidated corporation as prescribed in the said paragraph, pursuant to the provisions of Article 39-119(2) and (3). 例文帳に追加

２　法第六十八条の九十三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、同項に規定する特殊関係株主等である連結法人に係る特定外国法人又は当該連結法人に係る外国関係法人につき同項各号に掲げる事実が生じた場合における同項各号に定める金額につき、第三十九条の百十九第二項及び第三項の規定の例により計算した金額とする。 - 日本法令外国語訳データベースシステム

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

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

(b) The said capital contributing foreign corporation continues to satisfy the requirements for managing shares (meaning that the representative person in Japan of the said capital contributing foreign corporation manages shares acquired by way of the said qualified capital contribution in kind as assets pertaining to its business conducted in Japan; hereinafter the same shall apply in this item) during the period between the said day of qualified capital contribution in kind and the final day of the business year making the qualified capital contribution in kind and also will continue to satisfy the requirements for managing shares thereafter; 例文帳に追加

ロ　当該出資外国法人が当該適格現物出資の日から適格現物出資事業年度終了の日までの間継続して株式管理要件（当該出資外国法人の国内における代表者が、当該適格現物出資により取得した株式をその国内において行う事業に係る資産として管理していることをいう。以下この号において同じ。）を満たしており、かつ、その後においても継続して株式管理要件を満たすこととしていること。 - 日本法令外国語訳データベースシステム

(b) The said capital contributing foreign corporation continues to satisfy the requirements for managing shares (meaning that the representative person in Japan of the said capital contributing foreign corporation manages shares acquired by way of the said qualified post-formation acquisition of assets and/or liabilities as assets pertaining to its business conducted in Japan; hereinafter the same shall apply in this item) during the period between the said day of qualified post-formation acquisition of assets and/or liabilities and the final day of the business year implementing the qualified post-formation acquisition of assets and/or liabilities and also will continue to satisfy the requirements for managing shares thereafter; 例文帳に追加

ロ　当該出資外国法人が当該適格事後設立の日から適格事後設立事業年度終了の日までの間継続して株式管理要件（当該出資外国法人の国内における代表者が、当該適格事後設立により取得した株式をその国内において行う事業に係る資産として管理していることをいう。以下この号において同じ。）を満たしており、かつ、その後においても継続して株式管理要件を満たすこととしていること。 - 日本法令外国語訳データベースシステム

Article 190 The dividend, etc. specified by a Cabinet Order prescribed in Article 144 (Credit for Income Tax) of the Act shall be the dividend, etc. listed in Article 161(v) (Domestic Source Income) of the Income Tax Act which a foreign corporation listed in Article 141(i) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act receives other than those attributable to the said person's business conducted in Japan at any fixed places for conducting a business prescribed in Article 141(i) of the Act. 例文帳に追加

第百九十条　法第百四十四条（所得税額の控除）に規定する政令で定める配当等は、法第百四十一条第一号（外国法人に係る法人税の課税標準）に掲げる外国法人が支払を受ける所得税法第百六十一条第五号（国内源泉所得）に掲げる配当等で、その者の法第百四十一条第一号に規定する事業を行う一定の場所を通じて国内において行う事業に帰せられるもの以外のものとする。 - 日本法令外国語訳データベースシステム

The provisions of Article 16(1), Article 21(1), or Article 25(6) of the Foreign Exchange Act also apply to the overseas branches of Japanese banks where they are parties to a payment or transaction. In addition, with regard to payment, etc. requested by a customer, the provisions on the confirmation obligation pursuant to the provisions of Article 17 of said Act also apply to them. Check whether the 資産凍結 36 overseas branches of Japanese banks have a framework to comply with foreign exchange laws and regulations related to economic sanctions such as asset freeze. 例文帳に追加

邦銀の海外支店においても、自己が支払又は取引の当事者となる場合には、外為法第１６条第１項、第２１条第１項又は第２５条第６項の規定の適用を受ける。また、顧客から依頼のあった支払等については、同法第１７条の規定に基づく確認義務に関する規定の適用を受ける。邦銀の海外支店において、資産凍結等経済制裁に関する外為法令を遵守する体制がとられているかチェックする。 - 財務省

Where the highly relevant prior art documents obtained through the above-mentioned procedure are included in the scope of the prior art search results provided by the foreign patent office, the examiner shall take into account the prosecution history and examination results (finding of cited invention, rationale of the reason for refusal, final result of examination, description of the claim granted a patent) at the foreign patent office to judge whether any of the contents of the prior art documents gives a reason for refusal of the claimed invention in terms of novelty or inventive step. 例文帳に追加

上記手順により得られた関連性の高い先行技術文献が、外国特許庁における先行技術調査結果に含まれている場合には、外国特許庁における審査経過・結果(引用発明の認定、拒絶理由の論理付け、最終的な審査結果、特許された請求項の記載)を参考としつつ、当該先行技術文献の内容が、請求項に係る発明に対し、新規性・進歩性等に関する拒絶理由を構成するものであるか否かについて検討する。 - 特許庁

In the concrete, (1) significant amount outstanding of central bank bonds held by commercial banks shall decrease their profitability and therefore impede their financial functions including credit allocation, (2) insufficient sterilization shall increase inflationary pressure, (3) even if the sterilization is completely implemented, once excessive flow of bonds to the market, should occur, it may cause a rise in interest rates and therefore foreign capital inflow increases which will push up inflationary pressure (a theory of self-contradictory in the policy), and (4) it increases such inefficiency in capital allocation that foreign capital may not be invested in highly profitable domestic projects.例文帳に追加

具体的には、①市中銀行が中央銀行債券を多く保有することにより収益性が低下し、金融機能の信用配分が阻害されること、②不胎化が不完全であった場合のインフレ上昇圧力、③不胎化が完全であっても債券が市場へ過剰流入し、利子率の上昇により海外資本が流入しインフレ圧力が上昇（政策の自己矛盾説）、④収益性の高い国内投資に資金が回らず資金配分の非効率性増大、などが指摘されている。 - 経済産業省

The method for producing a semiconductor element having the foreign material layer disposed in the semiconductor body includes the steps of: producing a trench having two opposite sidewalls and a bottom in the semiconductor body; producing the foreign material layer on a first one of the two sidewalls of the trench; and filling the trench by epitaxially depositing a semiconductor material onto the second one of the two sidewalls and the bottom of the trench.例文帳に追加

半導体基材内に異材料層が配置された半導体素子を製造するための方法であって、対向し合う２つの各側壁と底部とを有するトレンチを上記半導体基材内に作成する工程と、上記トレンチの上記２つの各側壁のうちの第１の側壁に異材料層を作成する工程と、上記トレンチの上記２つの各側壁のうちの第２の側壁および底部に半導体材料をエピタキシャルに堆積することによって上記トレンチを充填する工程とを含んでいる方法。 - 特許庁

(g) Where a Member, etc. of a Commodity Exchange or a Member, etc. of a facility equivalent to a Commodity Exchange in a foreign state which is a juridical person has been expelled from the Commodity Exchange or the facility or where its trading qualification pursuant to an order under Article 160, paragraph 1 or equivalent laws and regulations of a foreign state has been rescinded, a person who was an officer of said juridical person within 30 days prior to the day of the expulsion or rescission and for whom five years have not lapsed from the day of the expulsion or rescission 例文帳に追加

ト法人である商品取引所の会員等又は商品取引所に相当する外国の施設の会員等が第百六十条第一項の規定又はこれに相当する外国の法令の規定による命令により当該商品取引所又は当該施設から除名され、又は取引資格を取り消された場合において、その除名又は取消しの日前三十日以内に当該法人の役員であつた者で当該除名又は取消しの日から五年を経過しないもの - 経済産業省

The causes for this are said to be that listing foreign companies in Japan requires, for instance, that the accounting reports for the last five periods be disclosed in the Japanese language and based on Japanese accounting standards unless otherwise approved by the Commissioner of the Financial Services Agency as foreign accounting standards that adequately protect the public interest or investors and that the financial industry, law and accounting firms, and related businesses lack human resources, in addition to the worldwide trend of eliminating cross listing and the slowdown in Japan’s economic growth.例文帳に追加

その理由として、世界的な重複上場解消の流れや我が国の経済成長の落ち込み等に加え、例えば外国企業の上場にあたって過去5期分の会計報告についての日本語での開示義務があること、金融長官が公益または投資者保護に欠けることがないものとして認めた外国会計基準を除き、日本の会計基準での開示が求められていること、金融産業や法律事務所、会計事務所等の人材不足等の課題が指摘されている。 - 経済産業省

In relation to the Great East Japan Earthquake which occurred on March 11, 2011 and the subsequent accident of the Tokyo Electric Power Company's Fukushima Daiichi Nuclear Power Plants(hereinafter, the "Fukushima Daiichi Nuclear Power Plants"), there were movements of some of foreign embassies in Japan, foreign-affiliated enterprises and others temporarily evacuating from Tokyo (the situation has normalized by now). Apart from this, some countries and regions implemented such measures as suspending the import of Japanese export items, mainly agricultural and marine products, requiring the submission of radioactive material inspection certificates and other documents, and strengthening inspection on the side of the importing countries.例文帳に追加

2011 年3 月11 日に発生した東日本大震災に伴う東京電力・福島第一原子力発電所（以後、福島第一原発）の事故に関連して、一部の在日大使館や外資系企業等が東京から一時退避する動きが見られた他（現在までに正常化）、一部の国・地域において、農林水産品を中心に我が国輸出品への輸入停止や放射性物質の検査証明書等の提出要求、輸入国による検査の強化といった措置がとられている。 - 経済産業省

(2) Where the provision of the preceding paragraph shall apply, and the said domestic corporation has any liabilities arising from a specified bond transaction with a repurchase/resale agreement, etc. among its liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. that are related to the said domestic corporation, the said domestic corporation may use, as the multiple number applicable to the equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation or applicable to the amount of equity capital of the said domestic corporation, the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said domestic corporation or applicable to the amount of equity capital, which is calculated pursuant to the method specified by a Cabinet Order based on [1] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc., or [2] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the total liabilities for the relevant business year, and thereby determine the amount calculated by deducting the amount of interest on liabilities, etc. arising from the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said domestic corporation, to be the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said domestic corporation. In this case, the term "threefold" in the preceding paragraph shall be deemed to be replaced with "twofold." 例文帳に追加

２　前項の規定を適用する場合において、当該内国法人は、当該内国法人に係る国外支配株主等及び資金供与者等に対する負債のうちに特定債券現先取引等に係る負債があるときは、当該国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高又は当該事業年度の総負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を基礎として政令で定めるところにより計算した国外支配株主等の資本持分又は自己資本の額に係る各倍数を当該内国法人に係る国外支配株主等の資本持分又は当該内国法人の自己資本の額に係る各倍数とし、当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額から政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額を控除した金額を当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額とすることができる。この場合において、前項中「三倍」とあるのは、「二倍」とする。 - 日本法令外国語訳データベースシステム

(2) Where the provision of the preceding paragraph shall apply, and the said consolidated corporation has any liabilities arising from a specified bond transaction with a repurchase/resale agreement, etc. among its liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. that are related to the said consolidated corporation, the said consolidated corporation may use, as the multiple number applicable to the equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation or applicable to the amount of equity capital of the said consolidated corporation, the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said consolidated corporation or applicable to the amount of equity capital, which is calculated pursuant to the method specified by a Cabinet Order based on [1] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc., or [2] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the total liabilities for the relevant consolidated business year, and thereby determine the amount calculated by deducting the amount of interest on liabilities, etc. arising from the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said consolidated corporation, to be the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said consolidated corporation. In this case, the term "threefold" in the preceding paragraph shall be deemed to be replaced with "twofold." 例文帳に追加

２　前項の規定を適用する場合において、当該連結法人は、当該連結法人に係る国外支配株主等及び資金供与者等に対する負債のうちに特定債券現先取引等に係る負債があるときは、当該国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高又は当該連結事業年度の総負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を基礎として政令で定めるところにより計算した国外支配株主等の資本持分又は自己資本の額に係る各倍数を当該連結法人に係る国外支配株主等の資本持分又は当該連結法人の自己資本の額に係る各倍数とし、当該連結法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額から政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額を控除した金額を当該連結法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額とすることができる。この場合において、前項中「三倍」とあるのは、「二倍」とする。 - 日本法令外国語訳データベースシステム

(1) Where any person has applied for protection of any trade mark in a Convention country or prescribed foreign country, such person or his legal representative or assignee, after furnishing a declaration within the prescribed time indicating the date of the application and the country in which it was made, shall in respect of the application for registration of his trade mark, be entitled to a right of priority and such application in Malaysia shall have the same date as the date of the application for protection in the Convention country or prescribed foreign country concerned, as the case may be, subject to the following: (a) that the application for registration is made within six months from the date of application for protection in the Convention country or prescribed foreign country concerned, as the case may be; and where an application for protection is made in more than one Convention country or prescribed foreign country, the period of six months referred to herein shall be reckoned from the date on which the earlier or earliest of those applications is made; (b) that the applicant shall be either a national or resident of, or a body corporate incorporated under the laws of, the Convention country or prescribed foreign country concerned, as the case may be; and (c) that nothing in this section shall entitle the proprietor of a trade mark to recover damages for infringements or any happening prior to the date on which the application for protection of the trade mark is made in Malaysia.例文帳に追加

(1) 何人かがある条約国又は所定の外国において商標の保護出願をした場合は，その者若しくはその者の法律上の代表者又は譲受人は，当該出願の出願日及び出願を行った国を明記した書面を所定期間内に提出した後，自己の商標に関する当該登録出願に関して優先権を享受する権限を有し，当該商標のマレーシアでの登録出願について，前記条約国又は場合により所定の外国における保護出願日と同一の出願日が付与されるものとする。ただし，次に従うことを条件とする。 (a) 登録出願が，当該条約国又は場合により所定の外国での保護出願の日から6月以内に行われること。保護出願が2以上の条約国又は所定の外国でなされた場合は，前記の6月の期間は，それら複数出願中の最先のものがなされた日から起算するものとする。 (b) 出願人が，当該条約国又は場合により所定の外国の国民若しくは住民又は法律に基づき設立された一般法人であること，及び (c) 本条の如何なる規定も，当該商標の保護出願がマレーシアで行われた日より前に生じた当該商標の侵害行為その他の事由による損害について賠償を求める権利を当該商標の所有者に与えるものではないこと - 特許庁

Article 67-17 (1) Where a foreign corporation has any income from the holding or transfer of book-entry transfer national government bonds in separate trading (meaning principal-only book-entry transfer national government bonds prescribed in Article 90(2) of the Act on Book-Entry Transfer of Company Bonds, etc. and coupon-only book-entry transfer national government bonds prescribed in paragraph (3) of the said Article for which separate trading of principal and interest prescribed in paragraph (1) of the said Article has been conducted pursuant to the provision of an Ordinance of the Ministry of Finance; hereinafter the same shall apply in this Article), for which the foreign corporation has made entries or records under the book-entry transfer system prescribed in Article 5-2(5)(vi) (hereinafter referred to in this Article as "entries or records under the book-entry transfer system") in its account established with a specified book-entry transfer institution, etc. prescribed in Article 5-2(1) (hereinafter referred to in this Article as a "specified book-entry transfer institution, etc.") or a qualified foreign intermediary prescribed in Article 5-2(5)(iv) (hereinafter referred to in this Article as a "qualified foreign intermediary"), via a business office or any other office of the said specified book-entry transfer institution, etc. located in Japan (including a post office; hereinafter referred to in this Article as a "business office, etc.") or a specified overseas business office, etc. prescribed in Article 5-2(5)(v) of the said qualified foreign intermediary, corporation tax shall not be imposed with respect to such interest from the holding or transfer of the said book-entry transfer national government bonds in separate trading. 例文帳に追加

第六十七条の十七　外国法人が第五条の二第一項に規定する特定振替機関等（以下この条において「特定振替機関等」という。）又は第五条の二第五項第四号に規定する適格外国仲介業者（以下この条において「適格外国仲介業者」という。）から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所（郵便局を含む。以下この条において「営業所等」という。）又は当該適格外国仲介業者の同項第五号に規定する特定国外営業所等（以下この条において「特定国外営業所等」という。）を通じて同項第六号に規定する振替記載等（以下この条において「振替記載等」という。）を受けている分離振替国債（社債等の振替に関する法律第九十条第二項に規定する分離元本振替国債及び財務省令で定めるところにより同条第一項に規定する元利分離が行われた同条第三項に規定する分離利息振替国債をいう。以下この条において同じ。）の保有又は譲渡により生ずる所得を有する場合の当該分離振替国債の保有又は譲渡により生ずる所得については、法人税を課さない。 - 日本法令外国語訳データベースシステム

(2) In the case where a specified foreign subsidiary company, etc. has been subject to two or more foreign corporation taxes or to a foreign corporation tax twice or more on its income for a taxable business year, when a domestic corporation related to the said specified foreign subsidiary company, etc. seeks the application of the provisions of Article 66-7(1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) or Article 68-91(1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) of the Act, regarding the amount of the said foreign corporation taxes in two or more business years or consolidated business years; with respect to the application of the provisions of Article 66-7(1) of the Act for a business year following the first one of the said two or more business years or consolidated business years, the amount obtained by deducting the amount listed in item (ii) (the amount listed in item (iii), when seeking the application of the provisions of Article 66-7(1) of the Act for the first time after receiving the application of the provisions of Article 68-91(1) of the Act) from the amount listed in item (i) shall be deemed to be the calculated amount prescribed in the preceding paragraph: 例文帳に追加

２　特定外国子会社等につきその課税対象年度の所得に対して二以上の外国法人税が課され、又は二回以上にわたつて外国法人税が課された場合において、当該特定外国子会社等に係る内国法人がその二以上の事業年度又は連結事業年度において当該外国法人税の額につき法第六十六条の七第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）又は第六十八条の九十一第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）の規定の適用を受けるときは、当該二以上の事業年度又は連結事業年度のうち最初の事業年度又は連結事業年度後の事業年度に係る法第六十六条の七第一項の規定の適用については、第一号に掲げる金額から第二号に掲げる金額（法第六十八条の九十一第一項の規定の適用を受けた場合で、その適用を受けた後最初に法第六十六条の七第一項の規定の適用を受けるときは、第三号に掲げる金額）を控除した金額をもつて前項に規定する計算した金額とする。 - 日本法令外国語訳データベースシステム

(2) Where any notification and public notice under Article 12, paragraph (3) of the Former Act as applied mutatis mutandis pursuant to Article 100, paragraph (3) of the Former Act were given before the Effective Date pertaining to an order for the suspension of business issued under paragraph (1) of that Article, or where any notification and public notice under Article 22, paragraph (3) of the Former Foreign Insurance Business Operators Act as applied mutatis mutandis pursuant to Article 23, paragraph (3) of the Former Foreign Insurance Business Operators Act were given before the Effective Date pertaining to an order for the suspension of business in Japan issued under paragraph (1) of that Article, the disposition ordering total or partial suspension of business prescribed in Article 241 of the Current Act may be made under that Article by continuing the procedure as prescribed in Article 12, paragraph (4) of the Former Act as applied mutatis mutandis pursuant to Article 100, paragraphs (2) and (3) of the Former Act, or in Article 22, paragraph (4) of the Former Foreign Insurance Business Operators Act as applied mutatis mutandis pursuant to Article 23, paragraphs (2) and (3) of the Former Foreign Insurance Business Operators Act, on and after the Effective Date. 例文帳に追加

２　施行日前に旧法第百条第一項の規定による事業の停止の命令に係る同条第三項において準用する旧法第十二条第三項の規定による通知及び公示又は旧外国保険事業者法第二十三条第一項の規定による日本における事業の停止の命令に係る同条第三項において準用する旧外国保険事業者法第二十二条第三項の規定による通知及び公示がされた場合においては、施行日以後も旧法第百条第二項及び同条第三項において準用する旧法第十二条第四項の規定又は旧外国保険事業者法第二十三条第二項及び同条第三項において準用する旧外国保険事業者法第二十二条第四項の規定の例により手続を続行して、新法第二百四十一条の規定による同条に規定する業務の全部又は一部の停止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

(2) Where any notification and public notice under Article 12, paragraph (3) of the Former Act as applied mutatis mutandis pursuant to Article 100, paragraph (3) of the Former Act were given before the Effective Date pertaining to an order for the administration of business and property issued under paragraph (1) of that Article, or where any notification and public notice under Article 22, paragraph (3) of the Former Foreign Insurance Business Operators Act as applied mutatis mutandis pursuant to Article 23, paragraph (3) of the Former Foreign Insurance Business Operators Act were given before the Effective Date pertaining to an order for the administration of business and property in Japan issued under paragraph (1) of that Article, the disposition ordering the administration of business and property by an insurance administrator prescribed in Article 241 of the Current Act may be made under that Article by continuing the procedure as prescribed in Article 12, paragraph (4) of the Former Act as applied mutatis mutandis pursuant to Article 100, paragraphs (2) and (3) of the Former Act, or in Article 22, paragraph (4) of the Former Foreign Insurance Business Operators Act as applied mutatis mutandis pursuant to Article 23, paragraphs (2) and (3) of the Former Foreign Insurance Business Operators Act, on and after the Effective Date. 例文帳に追加

２　施行日前に旧法第百条第一項の規定による業務及び財産の管理の命令に係る同条第三項において準用する旧法第十二条第三項の規定による通知及び公示又は旧外国保険事業者法第二十三条第一項の規定による日本における業務及び財産の管理の命令に係る同条第三項において準用する旧外国保険事業者法第二十二条第三項の規定による通知及び公示がされた場合においては、施行日以後も旧法第百条第二項及び同条第三項において準用する旧法第十二条第四項の規定又は旧外国保険事業者法第二十三条第二項及び同条第三項において準用する旧外国保険事業者法第二十二条第四項の規定の例により手続を続行して、新法第二百四十一条の規定による保険管理人による同条に規定する業務及び財産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

(3) 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 export of goods conducted prior to the date of enforcement for which the obligation to obtain an approval is imposed pursuant to the provision of Article 52 of the Old Act, "Article 16, paragraph (1) of the Act" in item (iv) of the said Article shall be deemed to be replaced with "Article 16, paragraph (2) 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 "those for which the obligation is imposed" shall be deemed to be replaced with "limited to those for which the obligation is imposed and those falling under export of goods for which the Minister of International Trade and Industry imposed the obligation to obtain an approval from the same viewpoint as in the case he/she imposes the obligation to obtain permission for payment, etc. pursuant to the provision of Article 16, paragraph (1) of the Act supposing the export is to be conducted on or after the date of enforcement of the Revised Act)." 例文帳に追加

３　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五十二条の規定により承認を受ける義務が課された貨物の輸入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、同条第四号中「法第十六条第一項」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十六条第二項」とし、「課したもの」とあるのは「課したものであつて、仮に改正法の施行の日以後に当該輸入をするとした場合には法第十六条第一項の規定により支払等について許可を受ける義務を課する場合と同一の見地から通商産業大臣が承認を受ける義務を課した貨物の輸入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

(8) The provisions of the main clause of paragraph (4) and the provisions of the preceding two paragraphs shall apply mutatis mutandis where a financial institution or financial instruments business operator specified by a Cabinet Order (limited to a domestic corporation; referred to in the next paragraph as a "domestic financial institution, etc.") receives payment of interest (excluding interest subject to Article 3-3(2) or (6)) on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008. In this case: in the main clause of paragraph (4), the phrase "his/her or its name and his/her domicile or residence or the location of its head office or principal office" shall be deemed to be replaced with "its name and the location of its head office or principal office"; in paragraph (7)(i), the phrase "nonresidents or foreign corporations" shall be deemed to be replaced with "nonresidents or foreign corporations or domestic financial institutions, etc. prescribed in the next paragraph"; in paragraph (7)(ii), the phrase "domestic corporation(s)" shall be deemed to be replaced with "domestic corporation(s) (excluding a domestic financial institution(s), etc. prescribed in the next paragraph," and the phrase "foreign corporation(s)" shall be deemed to be replaced with "domestic corporation(s) and domestic financial institution(s), etc. prescribed in the said paragraph." 例文帳に追加

８　第四項本文及び前二項の規定は、金融機関又は金融商品取引業者で政令で定めるもの（内国法人に限る。次項において「国内金融機関等」という。）が平成十年四月一日から平成二十年三月三十一日までの間に発行された一般民間国外債の利子（第三条の三第二項又は第六項の規定の適用があるものを除く。）の支払を受ける場合について準用する。この場合において、第四項本文中「氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所」とあるのは「名称及び本店又は主たる事務所」と、前項第一号中「非居住者又は外国法人」とあるのは「非居住者若しくは外国法人又は次項に規定する国内金融機関等」と、同項第二号中「内国法人」とあるのは「内国法人（次項に規定する国内金融機関等を除く。）」と、「外国法人」とあるのは「外国法人並びに同項に規定する国内金融機関等」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

Article 7 Where a financial institution prescribed in paragraph (3) of Article 21 of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949) has received deposits or borrowings during the period from April 1, 1998, to March 31, 2008, from a foreign corporation that has been certified, pursuant to the provision of an Ordinance of the Ministry of Finance, as falling under the category of nonresident prescribed in the said paragraph , and settled such deposits or borrowings in a special international financial transactions account prescribed in the said paragraph (hereinafter referred to in this Article as a "special international financial transactions account"), income tax shall not be imposed with respect to any interest on the deposits or borrowings to be paid to the said foreign corporation; provided, however, that where any event has occurred that is in violation of the provision of a Cabinet Order established pursuant to the provision of Article 21(4) of the said Act, which pertains to the matters concerning the settlement of a special international financial transactions account, the provision of the main clause of this Article shall not apply to such interest pertaining to the accounting period that includes the day on which such event has occurred. 例文帳に追加

第七条　外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第二十一条第三項に規定する金融機関が、平成十年四月一日から平成二十年三月三十一日までの間に、外国法人で同項に規定する非居住者であることにつき財務省令で定めるところにより証明がされたものから預入を受け、又は借り入れる預金又は借入金で同項に規定する特別国際金融取引勘定（以下この条において「特別国際金融取引勘定」という。）において経理したものにつき、当該外国法人に対して支払う利子については、所得税を課さない。ただし、同法第二十一条第四項の規定に基づき定められた政令の規定のうち特別国際金融取引勘定の経理に関する事項に係るものに違反する事実が生じた場合の当該利子で当該事実が生じた日の属する計算期間に係るものについては、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

(13) Where a person in charge of handling custody and payment is entrusted by subcontract with custody of other specified foreign-issued company bonds with the same brand as that of the specified foreign-issued company bonds of which the person is directly entrusted with custody, when the person has received a notice, as the relay point via which the notice shall be given pursuant to the provisions of Article 6(7) of the Act, with regard to the interest recipient information pertaining to the interest on the said other specified foreign-issued company bonds, the person may, pursuant to the provisions of an Ordinance of the Ministry of Finance, give a notice to provide the interest recipient information pertaining to the specified foreign-issued company bonds of which the person is directly entrusted with custody together with the interest recipient information of which the person has received a notice as such relay point, to the person who pays the interest (in the case where the interest is delivered via any other person in charge of handling payment with whom the said person in charge of handling custody and payment has further entrusted custody, a notice shall be given to the person who pays the interest via such other person in charge of handling payment). In this case, the said notice shall be deemed to be a notice of interest recipient information given pursuant to the provisions of paragraph (7) of the said Article. 例文帳に追加

１３　保管支払取扱者は、その保管の委託を受けている特定民間国外債と同一銘柄の他の特定民間国外債につき保管の再委託を受けている場合において、当該他の特定民間国外債の利子に係る利子受領者情報につき法第六条第七項に規定する経由のための通知を受けたときは、財務省令で定めるところにより、その保管の委託を受けている特定民間国外債の利子に係る利子受領者情報に当該経由のための通知を受けた利子受領者情報を合わせて、その利子の支払をする者に対し（その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し）通知をすることができる。この場合において、当該通知は、同項の規定による利子受領者情報の通知とみなす。 - 日本法令外国語訳データベースシステム

(14) When a person who is entrusted by subcontract with custody of specified foreign-issued company bonds (excluding such person who is deemed to be a person in charge of handling custody and payment who is entrusted with custody of other specified foreign-issued company bonds with the same brand as that of the said specified foreign-issued company bonds; hereinafter referred to as a "person in charge of handling payment based on entrustment by subcontract" in this paragraph and the next paragraph) has received a notice, as the relay point via which the notice shall be given pursuant to the provisions of Article 6(7) of the Act, with regard to two or more pieces of interest recipient information pertaining to the interest on the said specified foreign-issued company bonds, the person may, pursuant to the provisions of an Ordinance of the Ministry of Finance, give a notice to provide these pieces of interest recipient information of which the person has received a notice as such relay point together, to the person who pays the interest (in the case where the interest is delivered via any other person in charge of handling payment with whom the said person in charge of handling custody and payment has further entrusted custody, a notice shall be given to the person who pays the interest via such other person in charge of handling payment). In this case, the said notice shall be deemed to be a notice of interest recipient information given pursuant to the provisions of paragraph (7) of the said Article. 例文帳に追加

１４　特定民間国外債の保管の再委託を受けている支払の取扱者（当該特定民間国外債と同一銘柄の他の特定民間国外債に係る保管支払取扱者に該当する者を除く。以下この項及び次項において「再委託に係る支払取扱者」という。）は、二以上の当該特定民間国外債の利子に係る利子受領者情報につき法第六条第七項に規定する経由のための通知を受けたときは、財務省令で定めるところにより、当該経由のための通知を受けた二以上の利子受領者情報を合わせて、その利子の支払をする者に対し（その利子の交付が、当該再委託に係る支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し）通知をすることができる。この場合において、当該通知は、同項の規定による利子受領者情報の通知とみなす。 - 日本法令外国語訳データベースシステム

(3) Where a domestic corporation which is a specially-related shareholder, etc. pertaining to a specially-related domestic corporation has been dissolved through a merger by the day on which two months have elapsed after the final day of the relevant business year of an affiliated foreign corporation related to the said domestic corporation, the number of the shares, etc. of the said affiliated foreign corporation prescribed in Article 66-9-6(2)(iv) of the Act which were directly and indirectly held by the domestic corporation (hereinafter referred to as the "number of the shares, etc. directly and indirectly held" in this paragraph) and which have been transferred to the merging corporation pertaining to the merger (such merging corporation shall be limited to one falling under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation and one that proves to fall under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation by receiving the transfer of the number of the shares, etc. of the said affiliated foreign corporation directly and indirectly held by the said domestic corporation through the merger; hereinafter the same shall apply in this paragraph) shall be deemed to be the number of the shares, etc. directly and indirectly held by the merging corporation on the final day of the relevant business year of the said affiliated foreign corporation. 例文帳に追加

３　特殊関係内国法人に係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外国関係法人の各事業年度終了の日以後二月を経過する日までの間に合併により解散した場合には、その有する当該外国関係法人の法第六十六条の九の六第二項第四号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）でその合併に係る合併法人（当該特殊関係内国法人に係る特殊関係株主等に該当するもの及びその合併により当該内国法人が有する当該外国関係法人の直接及び間接保有の株式等の数の移転を受けることにより当該特殊関係内国法人に係る特殊関係株主等に該当することとなるものに限る。以下この項において同じ。）が移転を受けたものは、その合併法人が当該外国関係法人の各事業年度終了の日において有する直接及び間接保有の株式等の数とみなす。 - 日本法令外国語訳データベースシステム

(2) Where a consolidated corporation which is a specially-related shareholder, etc. pertaining to a specially-related domestic corporation has been dissolved through a merger by the day on which two months have elapsed after the final day of the relevant business year of an affiliated foreign corporation related to the said consolidated corporation, the number of the shares, etc. of the said affiliated foreign corporation prescribed in Article 66-9-6(2)(iv) of the Act which were directly and indirectly held by the consolidated corporation (hereinafter referred to as the "number of the shares, etc. directly and indirectly held" in this paragraph) and which have been transferred to the merging corporation pertaining to the merger (such merging corporation shall be limited to one falling under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation and one that proves to fall under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation by receiving the transfer of the number of the shares, etc. of the said affiliated foreign corporation directly and indirectly held by the said consolidated corporation through the merger; hereinafter the same shall apply in this paragraph) shall be deemed to be the number of the shares, etc. directly and indirectly held by the merging corporation on the final day of the relevant business year of the said affiliated foreign corporation. 例文帳に追加

２　特殊関係内国法人に係る特殊関係株主等である連結法人が当該連結法人に係る外国関係法人の各事業年度終了の日以後二月を経過する日までの間に合併により解散した場合には、その有する当該外国関係法人の法第六十六条の九の六第二項第四号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）でその合併に係る合併法人（当該特殊関係内国法人に係る特殊関係株主等に該当するもの及びその合併により当該連結法人が有する当該外国関係法人の直接及び間接保有の株式等の数の移転を受けることにより当該特殊関係内国法人に係る特殊関係株主等に該当することとなるものに限る。以下この項において同じ。）が移転を受けたものは、その合併法人が当該外国関係法人の各事業年度終了の日において有する直接及び間接保有の株式等の数とみなす。 - 日本法令外国語訳データベースシステム