「FOREIGN」に関連した英語例文の一覧と使い方(470ページ目) - Weblio英語例文検索

Article 255-2 (1) An Insurance Company, etc., or Foreign Insurance Company, etc., may, in the cases that fall under the following listed cases (limited to cases in which shares are acquired to execute matters specified by the Prime Minister and the Minister of Finance as necessary to ensure the sound and appropriate operation of the business of said Insurance Company, etc., or Foreign Insurance Company, etc., and protect Insurance Policyholders, etc.), prepare a plan to modify contract conditions and modify contract conditions of insurance contracts (excluding Specified Contracts) pertaining to that Insurance Company, etc., or Foreign Insurance Company, etc. In this case, the main content of changes in the rights and duties of Insurance Policyholders caused by the Modification of Contract Conditions and any other matters specified by a Cabinet Office Ordinance or Ordinance of the Ministry of Finance shall be specified in the plan to modify contract conditions: 例文帳に追加

第二百五十五条の二　保険会社等又は外国保険会社等は、次に掲げる場合に該当する場合（当該保険会社等又は外国保険会社等の業務の健全かつ適切な運営を確保し、保険契約者等の保護を図るために必要な事項として内閣総理大臣及び財務大臣が定めるものを実施するために、株式の取得がされる場合に限る。）には、契約条件変更計画を作成して、当該保険会社等又は外国保険会社等に係る保険契約（特定契約を除く。）について契約条件の変更を行うことができる。この場合においては、契約条件変更計画において、契約条件の変更により生ずる保険契約者の権利義務の変更の主要な内容その他内閣府令・財務省令で定める事項を定めなければならない。 - 日本法令外国語訳データベースシステム

Article 63 (1) The provisions of Chapter II (excluding the provisions of Article 3 to Article 10 inclusive, Article 12, Article 14(2), Article 17 to Article 21 inclusive, Article 32, Article 35 to Article 42 inclusive, Article 44, Article 45, and Article 49 to Article 52 inclusive) and the provisions of Chapter VII pertaining to these provisions shall apply by deeming a Foreign Trust Company to be a Trust Company, an Custodian Type Foreign Trust Company to be an Custodian Type Trust Company, and a Foreign Trust Company's Representative in Japan and the resident officer of a branch office thereof (excluding a company auditor or a person equivalent thereto) to be a director of a Trust Company. In this case, the terms and phrases listed in the middle column of the following table in the provisions listed in the left-hand column of the same table shall be deemed to be replaced with the terms and phrases listed in the right-hand column of said table. 例文帳に追加

第六十三条　外国信託会社については信託会社とみなし、管理型外国信託会社については管理型信託会社とみなし、外国信託会社の国内における代表者及び支店に駐在する役員（監査役又はこれに準ずる者を除く。）については信託会社の取締役とみなして、第二章の規定（第三条から第十条まで、第十二条、第十四条第二項、第十七条から第二十一条まで、第三十二条、第三十五条から第四十二条まで、第四十四条、第四十五条及び第四十九条から第五十二条までの規定を除く。）及びこれらの規定に係る第七章の規定を適用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。 - 日本法令外国語訳データベースシステム

(ii) Where the amount of a dividend, etc. that the said specified foreign subsidiary company, etc. receives from any other specified foreign subsidiary company, etc. related to the said domestic corporation in the relevant business year exceeds the amount of a dividend payable corresponding to the capital contributions for the base business year pertaining to the said amount of dividend, etc.: Where the amount of a dividend payable corresponding to the capital contributions for the relevant business year preceding the base business year of the said other specified foreign subsidiary company, etc. shall be appropriated to the said amount of dividend, etc. in reverse chronological order and the said amount of dividend, etc. has been categorized for the relevant business year in accordance with the said amount of dividend payable corresponding to the capital contributions for the relevant business year, the sum of the amount of a dividend, etc. to be appropriated with the amount of a dividend payable corresponding to the capital contributions for the business year during which the taxable retained income or individually taxable retained income arises. 例文帳に追加

二　当該特定外国子会社等が当該各事業年度において当該内国法人に係る他の特定外国子会社等から受ける配当等の額が当該配当等の額に係る基準事業年度の出資対応配当可能金額を超える場合　当該他の特定外国子会社等の基準事業年度以前の各事業年度の出資対応配当可能金額をそれぞれ最も新しい事業年度のものから順次当該配当等の額に充てるものとして当該配当等の額を当該各事業年度の出資対応配当可能金額に応じそれぞれの事業年度ごとに区分した場合において、課税対象留保金額又は個別課税対象留保金額の生ずる事業年度の出資対応配当可能金額から充てるものとされた配当等の額の合計額 - 日本法令外国語訳データベースシステム

(ii) Where the amount of a dividend, etc. that the said specified foreign subsidiary company, etc. receives from any other specified foreign subsidiary company, etc. related to the said consolidated corporation in the relevant business year exceeds the amount of a dividend payable corresponding to the capital contributions for the base business year pertaining to the said amount of a dividend, etc.: Where the amount of a dividend payable corresponding to the capital contributions for the relevant business year preceding the base business year of the said other specified foreign subsidiary company, etc. shall be appropriated to the said amount of a dividend, etc. in reverse chronological order and the said amount of a dividend, etc. has been categorized for the relevant business year in accordance with the said amount of a dividend payable corresponding to the capital contributions for the relevant business year, the sum of the amount of a dividend, etc. to be appropriated with the amount of a dividend payable corresponding to the capital contributions for the business year during which the individually taxable retained income or taxable retained income arises. 例文帳に追加

二　当該特定外国子会社等が当該各事業年度において当該連結法人に係る他の特定外国子会社等から受ける配当等の額が当該配当等の額に係る基準事業年度の出資対応配当可能金額を超える場合　当該他の特定外国子会社等の基準事業年度以前の各事業年度の出資対応配当可能金額をそれぞれ最も新しい事業年度のものから順次当該配当等の額に充てるものとして当該配当等の額を当該各事業年度の出資対応配当可能金額に応じそれぞれの事業年度ごとに区分した場合において、個別課税対象留保金額又は課税対象留保金額の生ずる事業年度の出資対応配当可能金額から充てるものとされた配当等の額の合計額 - 日本法令外国語訳データベースシステム

Article 145-5 The provisions of Part II, Chapter II, Section 3 (Filing of Return and Payment of Corporation Tax on Retirement Pension Funds in the case of Domestic Corporations) shall apply mutatis mutandis to the filing of a return and payment of corporation tax on retirement pension funds by a foreign corporation. In this case, the term "the preceding Article" in Article 88(ii) (Interim Return on Retirement Pension Funds) shall be deemed to be replaced with "Article 145-4 (Tax Rate for Corporation Tax on Retirement Pension Funds in the case of Foreign Corporations)," and the phrase "Article 87 (Tax Rate for Corporation Tax on Retirement Pension Funds)" in Article 89(ii) (Final Return on Retirement Pension Funds) shall be deemed to be replaced with "Article 145-11 (Tax Rate for Corporation Tax on Retirement Pension Funds in the case of Foreign Corporations)." 例文帳に追加

第百四十五条の五　前編第二章第三節（内国法人の退職年金等積立金に対する法人税の申告及び納付）の規定は、外国法人の退職年金等積立金に対する法人税についての申告及び納付について準用する。この場合において、第八十八条第二号（退職年金等積立金に係る中間申告）中「前条」とあるのは「第百四十五条の四（外国法人に係る退職年金等積立金に対する法人税の税率）」と、第八十九条第二号（退職年金等積立金に係る確定申告）中「第八十七条（退職年金等積立金に対する法人税の税率）」とあるのは「第百四十五条の十一（外国法人に係る退職年金等積立金に対する法人税の税率）」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

(5) Income arising from a money loan, investment or any other act equivalent thereto conducted vis-?-vis a person who is outside Japan by a corporation prescribed in paragraph (1) via a place prescribed in Article 141(i) of the Act that the corporation holds in Japan, if it is attributable to the business conducted at the said place, shall be treated, notwithstanding the provision of paragraph (1), as the said corporation's income from a business conducted in Japan as prescribed in Article 138(i) of the Act; provided, however, that this shall not apply where the corporation has attached, to its final return form, a document proving the fact that, in the foreign state where the said act has been conducted (excluding the state where the corporation's head office or principal office is located), foreign corporation tax prescribed in Article 141(1) (Scope of Foreign Corporation Tax) has been imposed or is to be imposed on any income from the said act. 例文帳に追加

５　第一項に規定する法人が、国内に有する法第百四十一条第一号に規定する場所を通じて行う国外にある者に対する金銭の貸付け、投資その他これらに準ずる行為により生ずる所得で当該場所において行う事業に帰せられるものは、第一項の規定にかかわらず、当該法人の法第百三十八条第一号に規定する国内において行う事業から生ずる所得とする。ただし、当該行為の行われた外国（当該法人の本店又は主たる事務所の所在する国を除く。）において当該行為により生ずる所得に対し第百四十一条第一項（外国法人税の範囲）に規定する外国法人税が課された又は課されるべき旨を証する書面を確定申告書に添付した場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(2) When a registered foreign conformity assessment body issues a certification of type (certification of type prescribed in Article 56 paragraph (1) of the Telecommunications Business Act; hereinafter the same shall apply in this paragraph) in respect of a type (including the method to verify that each terminal equipment conforms to the type) of terminal equipment, the provisions of Article 57 through Article 59, Article 60 paragraph (1), Article 61, Article 62 paragraph (2) and paragraph (3), Article 166 paragraph (3) and Article 167 paragraph (4) and paragraph (6) (including the penal provisions pertaining to these provisions) shall be applied by regarding the certification of type as a certification of type issued by a registered approval body and the person who has obtained the certification of type from the registered foreign conformity assessment body as a person who has obtained a certification of type from a registered approval body. In this case, the term "registered approval body" in Article 60 paragraph (1) item (v) of the same act shall be deemed to be replaced with "registered foreign conformity assessment body prescribed in the first sentence in Article 31 paragraph (1) of the Act for Implementation of the Mutual Recognition between Japan and Foreign States in Relation to Results of Conformity Assessment Procedures of Specified Equipment (Act No. 111, 2001)." Other necessary technical replacement shall be prescribed by a Cabinet Order. 例文帳に追加

２　登録外国適合性評価機関が端末機器の設計（当該設計に合致することの確認の方法を含む。）について設計認証（電気通信事業法第五十六条第一項に規定する設計認証をいう。以下この項において同じ。）を行った場合には、当該設計認証を登録認定機関がした設計認証と、当該登録外国適合性評価機関による設計認証を受けた者を登録認定機関による設計認証を受けた者とそれぞれみなして、同法第五十七条から第五十九条まで、第六十条第一項、第六十一条、第六十二条第二項及び第三項、第百六十六条第三項並びに第百六十七条第四項及び第六項の規定（これらの規定に係る罰則を含む。）を適用する。この場合において、同法第六十条第一項第五号中「登録認定機関」とあるのは、「特定機器に係る適合性評価手続の結果の外国との相互承認の実施に関する法律（平成十三年法律第百十一号）第三十一条第一項前段に規定する登録外国適合性評価機関」とするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

Article 4 (1) Where a person who has obtained approval set forth in Article 10, Article 11, paragraph 1, Article 12, paragraph 1 or Article 13, paragraph 1 of the Act on Foreign Capital prior to its abolition by this Act (hereinafter referred to as the "Old Foreign Capital Act") (including approval pursuant to these provisions which are deemed to remain in force pursuant to the provision of the next paragraph) intends to commit, after the enforcement of this Act, a transaction or act that shall be committed in compliance with the approval, which is the transaction or act listed in Article 20, item 2, 4 or 5 or the items of Article 26, paragraph 2 (excluding items 2 and 5) of the Foreign Exchange and Foreign Trade Control Act revised by this Act (hereinafter referred to as the "New Act") or the transaction or act prescribed in Article 29, paragraph 1 of the New Act, the provisions of the New Act (excluding the provisions of Article 16 and Article 21, paragraph 2) shall apply, deeming that the notification prescribed in Article 22, paragraph 1, Article 26, paragraph 3 or Article 29, paragraph 1 has been given and that the period in which transactions or acts prescribed in Article 23, paragraph 1, Article 26, paragraph 4 or Article 29, paragraph 3 shall not be conducted has elapsed. 例文帳に追加

第四条　この法律による廃止前の外資に関する法律（以下「旧外資法」という。）第十条、第十一条第一項、第十二条第一項又は第十三条第一項の認可（次項の規定によりなお効力を有するものとされるこれらの規定による認可を含む。）を受けたものが、この法律の施行後において、当該認可を受けたところに従つて行う取引又は行為であつて、この法律による改正後の外国為替及び外国貿易管理法（以下「新法」という。）第二十条第二号、第四号若しくは第五号若しくは第二十六条第二項各号（第二号及び第五号を除く。）に掲げる取引若しくは行為又は新法第二十九条第一項に規定する取引若しくは行為を行おうとする場合には、新法第二十二条第一項、第二十六条第三項又は第二十九条第一項に規定する届出については当該届出がされたものと、新法第二十三条第一項、第二十六条第四項又は第二十九条第三項に規定する取引又は行為を行つてはならない期間については当該期間を経過したものとみなして、新法の規定（第十六条及び第二十一条第二項の規定を除く。）を適用する。 - 日本法令外国語訳データベースシステム

(iii) Where the person who receives payment of remuneration for the provision of the services of entertainers, etc. is a foreign corporation, with regard to the application of the provisions of Article 180 of the Income Tax Act and Article 144 of the Corporation Tax Act to the said foreign corporation: in Article 180(1) of the Income Tax Act, the phrase "the preceding two Articles" shall be deemed to be replaced with "the preceding two Articles and the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services)"; in Article 144 of the Corporation Tax Act, the phrase "Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations)" shall be deemed to be replaced with "Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services)," the phrase "Article 215 of the said Act" shall be deemed to be replaced with "Article 215 of the Income Tax Act," the phrase "the said paragraph [Article 212(1) of the said Act]" shall be deemed to be replaced with "Article 212(1) of the said Act or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation," and the phrase "Article 161(viii) of the said Act" shall be deemed to be replaced with "Article 161(viii) of the Income Tax Act." 例文帳に追加

三　芸能人等の役務提供報酬の支払を受ける者が外国法人である場合における当該外国法人に対する所得税法第百八十条及び法人税法第百四十四条の規定の適用については、所得税法第百八十条第一項中「前二条」とあるのは「前二条並びに租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、法人税法第百四十四条中「源泉徴収義務）」とあるのは「源泉徴収義務）又は租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、「同法第二百十五条」とあるのは「所得税法第二百十五条」と、「同項」とあるのは「同法第二百十二条第一項又は租税特別措置法第四十二条第一項」と、「同法第百六十一条第八号」とあるのは「所得税法第百六十一条第八号」とする。 - 日本法令外国語訳データベースシステム

Article 68-89 (1) Where a consolidated corporation pays, in each consolidated business year beginning on or after April 1, 2002, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said consolidated corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant consolidated business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said consolidated corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation for the relevant consolidated business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said consolidated corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant consolidated business year shall not be included in the amount of deductible expense in the calculation of the amount of consolidated income of the said consolidated corporation for the relevant consolidated business year; provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said consolidated corporation for the relevant consolidated business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said consolidated corporation. 例文帳に追加

第六十八条の八十九　連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該連結事業年度の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に係る平均負債残高が当該連結事業年度の当該連結法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該連結法人が当該連結事業年度において当該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のうち、その超える部分に対応するもの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の連結所得の金額の計算上、損金の額に算入しない。ただし、当該連結法人の当該連結事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該連結法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(26) The provisions of paragraph (24) shall apply mutatis mutandis where a person who has submitted a written application for tax exemption of book-entry transfer local government bonds (including one who shall be deemed to have submitted a written application for tax exemption of book-entry transfer local government bonds pursuant to the provisions of paragraph (5); hereinafter the same shall apply in this paragraph and paragraph (28)) has made entries or records under the book-entry transfer system regarding book-entry transfer local government bonds through a specified book-entry transfer institution, etc. or qualified foreign intermediary, or submitted a written application for a change of book-entry transfer local government bonds to a specified book-entry transfer institution, etc. or qualified foreign intermediary; and the provisions of the preceding paragraph shall apply mutatis mutandis where a person who has submitted a written application for tax exemption of book-entry transfer local government bonds has made entries or records under the book-entry transfer system regarding book-entry transfer local government bonds through a qualified foreign intermediary, or submitted a written application for a change of book-entry transfer local government bonds to a qualified foreign intermediary. In this case, in paragraph (24), the term "the said written application for tax exemption of book-entry transfer national government bonds" shall be deemed to be replaced with "the said written application for tax exemption of book-entry transfer local government bonds"; in the preceding paragraph, the term "the said written application for tax exemption of book-entry transfer national government bonds" shall be deemed to be replaced with "the said written application for tax exemption of book-entry transfer local government bonds," and the term "pertaining to the said book-entry transfer national government bonds" shall be deemed to be replaced with "pertaining to the said book-entry transfer local government bonds." 例文帳に追加

２６　第二十四項の規定は振替地方債非課税適用申告書を提出した者（第五項の規定により振替地方債非課税適用申告書を提出したものとみなされる者を含む。以下この項及び第二十八項において同じ。）が特定振替機関等若しくは適格外国仲介業者から振替地方債の振替記載等を受けたとき又は特定振替機関等若しくは適格外国仲介業者に対し振替地方債異動申告書を提出したときについて、前項の規定は振替地方債非課税適用申告書を提出した者が適格外国仲介業者から振替地方債の振替記載等を受けたとき又は適格外国仲介業者に対し振替地方債異動申告書を提出したときについて、それぞれ準用する。この場合において、第二十四項中「当該振替国債非課税適用申告書」とあるのは「当該振替地方債非課税適用申告書」と、前項中「当該振替国債非課税適用申告書」とあるのは「当該振替地方債非課税適用申告書」と、「振替国債に」とあるのは「振替地方債に」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

(8) The case specified by a Cabinet Order prescribed in Article 68-88(5) of the Act shall be the case where it has been determined in advance at the time of a transaction between a consolidated corporation set forth in the said paragraph and a non-affiliated person set forth in the said paragraph (hereinafter referred to as a "non-affiliated person" in this paragraph and the next paragraph), under a contract or the like, that the assets for the said transaction are to be sold, transferred, lent or provided to a foreign affiliated person related to the said consolidated corporation set forth in paragraph (5) of the said Article and where the amount of consideration for the said sale, transfer, lending or provision is deemed to have been substantially determined between the said consolidated corporation and the said foreign affiliated person, and the case where it has been determined in advance at the time of a transaction between a foreign affiliated person related to the said consolidated corporation set forth in the said paragraph and a non-affiliated person, under a contract or the like, that the assets for the said transaction are to be sold, transferred, lent or provided to a consolidated corporation set forth in the said paragraph and where the amount of consideration for the said sale, transfer, lending or provision is deemed to have been substantially determined between the said consolidated corporation and the said foreign affiliated person. 例文帳に追加

８　法第六十八条の八十八第五項に規定する政令で定める場合は、同項の連結法人と同項の非関連者（以下この項及び次項において「非関連者」という。）との間の取引の対象となる資産が同条第五項の当該連結法人に係る国外関連者に販売、譲渡、貸付け又は提供されることが当該取引を行つた時において契約その他によりあらかじめ定まつている場合で、かつ、当該販売、譲渡、貸付け又は提供に係る対価の額が当該連結法人と当該国外関連者との間で実質的に決定されていると認められる場合及び同項の当該連結法人に係る国外関連者と非関連者との間の取引の対象となる資産が同項の連結法人に販売、譲渡、貸付け又は提供されることが当該取引を行つた時において契約その他によりあらかじめ定まつている場合で、かつ、当該販売、譲渡、貸付け又は提供に係る対価の額が当該連結法人と当該国外関連者との間で実質的に決定されていると認められる場合とする。 - 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 consolidated corporation related to the said specified foreign subsidiary company, etc. seeks the application of the provisions of 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) or 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) of the Act in two or more business years or consolidated business years; with respect to the application of the provisions of Article 68-91(1) of the Act for a consolidated business year following the first one of the said two or more consolidated business years or 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 68-91(1) of the Act for the first time after receiving the application of the provisions of Article 66-7(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連結法人がその二以上の連結事業年度又は事業年度において法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。）又は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。）の規定の適用を受けるときは、当該二以上の連結事業年度又は事業年度のうち最初の連結事業年度又は事業年度後の連結事業年度に係る法第六十八条の九十一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（法第六十六条の七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六十八条の九十一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

Article 68-92 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., 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), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as "individually taxed amount of retained income" and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十二　第六十八条の九十第一項の規定の適用を受けた連結法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等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。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別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に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), 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), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十三の八　第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人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連結法人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。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別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に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Meanwhile, I would like to refrain from commenting directly on the dispute involving Nipponkoa Insurance, as it is a matter concerning an individual company. Concerning the treatment of investors, our basic principle is to treat foreign investors and domestic investors equally. I believe that investors, including investment funds - whether they be domestic investors or foreign ones - should naturally follow market rules. Based on this premise, it is quite natural for an investment fund to make demands in its capacity as a shareholder. 例文帳に追加

それから、日本興亜損保の件につきましては個別の会社のことに関することでございますので直接のコメントは差し控えさせていただきたいと思います。投資家サイドに着目した場合には、先ほども申し上げた内外無差別の原則で我々は対応しているわけでありまして、国内の投資家であるか国外の投資家であるかに関わらず、市場の透明性・公正性の確保の観点から、市場参加者として守るべきルールは投資ファンドにおいても当然に遵守される必要があるというふうに考えておりますが、その上で投資ファンドとして株主としての主張をなさるというのはごく自然なことだと思っております。 - 金融庁

Accordingly, the following items (hereinafter referred to as "reasons for correction, etc.") shall be stated enough in the column of "[Reasons for Correction, etc.]" of the written correction of mistranslation so that reasons why the mistranslation occurred become clear and the person skilled in the art would be able to confirm that the content of the correction of mistranslation is within the matters described in the foreign language document: (i) descriptions of the foreign language document corresponding to the descriptions to be amended, and positions thereof; (ii) reasons why the translation, which constitutes the basis of the description, claims or drawings before amendment, is inappropriate; and (iii) reasons why the translation, which constitutes the basis of the description, claims or drawings after amendment, is appropriate. 例文帳に追加

そのため、誤訳訂正書の「【訂正の理由等】」の欄には、①補正をする事項に対応する外国語書面の記載事項とその記載個所②補正前の明細書、特許請求の範囲又は図面の記載の基礎となる翻訳が不適切である理由③補正後の明細書、特許請求の範囲又は図面の記載の基礎となる翻訳が適切である理由(以下「訂正理由等」という。)により誤訳が生じた事情を明らかにするとともに、当業者にとって、誤訳訂正の内容が外国語書面に記載した事項の範囲内のものであることを確認できる程度に十分に記載しなければならない。 - 特許庁

(ii) Concerted business carried out by a Non-Life Insurance Company with another Non-Life Insurance Company (including foreign non-life insurance companies, etc.) concerning all or Part of the following acts related to a reinsurance contract or insurance contract pertaining to reinsurance, when it is found that there is a risk of extreme disadvantage to a Policyholder or those insured unless a Non-Life Insurance Company and another Non-Life Insurance Company (including foreign non-life insurance companies, etc.) jointly provide for reinsurance in advance to carry out risk distribution or equalization with regard to the businesses pertaining to the underwriting of insurance not listed in the preceding item: 例文帳に追加

二　前号以外の保険の引受けに係る事業において、危険の分散又は平準化を図るためにあらかじめ損害保険会社と他の損害保険会社（外国損害保険会社等を含む。）との間で、共同して再保険することを定めておかなければ、保険契約者又は被保険者に著しく不利益を及ぼすおそれがあると認められる場合に、当該再保険契約又は当該再保険に係る保険契約につき次に掲げる行為の全部又は一部に関し損害保険会社が他の損害保険会社（外国損害保険会社等を含む。）と行う共同行為 - 日本法令外国語訳データベースシステム

(iv) An Insurance Broker registered under Article 286, or an officer or employee thereof: to act as an intermediary in concluding an insurance contract (where the insurer is a Foreign Insurer that is not a Foreign Insurance Company, etc., this shall be limited to the cases specified by a Cabinet Order; for a Bank, etc. serving as an Insurance Broker, or an officer or employee thereof, this shall be limited to the cases specified by a Cabinet Office Ordinance as posing little risk to the protection of Policyholders, etc.), excluding the mediation activities for the conclusion of an insurance contract carried out by a Life Insurance Solicitor, Non-Life Insurance Solicitor or Small Amount and Short Term Insurance Solicitor for the Entrusting Insurance Company, etc. 例文帳に追加

四　第二百八十六条の登録を受けた保険仲立人又はその役員若しくは使用人　保険契約（外国保険会社等以外の外国保険業者が保険者となる保険契約については、政令で定めるものに限る。）の締結の媒介（保険仲立人である銀行等又はその役員若しくは使用人にあっては、保険契約者等の保護に欠けるおそれが少ない場合として内閣府令で定める場合に限る。）であって生命保険募集人、損害保険募集人及び少額短期保険募集人がその所属保険会社等のために行う保険契約の締結の媒介以外のもの - 日本法令外国語訳データベースシステム

(ii) Notification under Article 22, paragraph (1), item (iv) (Notification Pertaining to External Direct Investment by Resident) of the Foreign Exchange and Foreign Trade Act (limited to the cases where, for the relevant notification, the period during which the acquisition of the Shares, etc. pertaining to the notification is prohibited pursuant to the provision of Article 23, paragraph (1) of that Act without the recommendation of the Minister of Finance under Article 23, paragraph (2) (Examination of Content and Recommendation of Modification Pertaining to Capital Transaction, etc.) of that Act has lapsed, or the notification of the acceptance of the recommendation has been made pursuant to the provision of Article 23, paragraph (4) of that Act). 例文帳に追加

二　外国為替及び外国貿易管理法第二十二条第一項第四号（居住者による対外直接投資に係る届出）の規定による届出（当該届出につき、同法第二十三条第二項（資本取引に係る内容の審査及び変更勧告等）の規定による大蔵大臣の勧告を受けることなく同条第一項の規定により当該届出に係る当該株式等の取得を行ってはならない期間を経過している場合又は当該勧告を受け同条第四項の規定により当該勧告を応諾する旨の通知がされている場合に限る。） - 日本法令外国語訳データベースシステム

(5) When the underwriting of the insurance whose insurance amount exceeds the amount specified by a Cabinet Order provided in the Article 2, paragraph (17) of the New Insurance Business Act pursuant to the provision of paragraph (1) is performed, the provision of the paragraph (2) shall not apply to a Small Amount and Short Term Insurance Provider for whom the effecting reinsurance pertaining to such insurance with a Foreign Insurer was approved by the Prime Minister as falling under any of the following cases. In this case, pursuant to the provisions of a Cabinet Office Ordinance, such Small Amount and Short Term Insurance Provider shall effect reinsurance whose insurance amount reinsured equals or exceeds that excess amount with said Foreign Insurer. 例文帳に追加

５　第一項の規定により保険金額が新保険業法第二条第十七項に規定する政令で定める金額を超える保険の引受けを行う場合において、その保険に係る再保険を外国保険業者に付すことが次に掲げる場合に該当するものとして内閣総理大臣の承認を受けた少額短期保険業者については、第二項の規定は適用しない。この場合において、当該少額短期保険業者は、内閣府令で定めるところにより、当該超える金額以上の金額を再保険金額とする再保険を当該外国保険業者に付さなければならない。 - 日本法令外国語訳データベースシステム

(4) Where a foreign trustee has filed a petition for commencement of rehabilitation proceedings pursuant to the provision of paragraph (1), a notice shall be given to the foreign trustee with regard to: when a comprehensive prohibition order is issued or an order to change or revoke said order is made, the main text of the respective order; when an order of commencement of rehabilitation proceedings is made, the matters for which a public notice shall be made pursuant to the provision of Article 35(1); when there is a change to the period specified pursuant to the provision of Article 34(1), the statement to that effect; when an order to revoke the order of commencement of rehabilitation proceedings becomes final and binding, the main text of the order. 例文帳に追加

４　第一項の規定により外国管財人が再生手続開始の申立てをした場合において、包括的禁止命令又はこれを変更し、若しくは取り消す旨の決定があったときはその主文を、再生手続開始の決定があったときは第三十五条第一項の規定により公告すべき事項を、第三十四条第一項の規定により定めた期間に変更を生じたときはその旨を、再生手続開始の決定を取り消す決定が確定したときはその主文を、それぞれ外国管財人に通知しなければならない。 - 日本法令外国語訳データベースシステム

Article 6 (1) Even when the possessor of specified foreign cultural property fulfils the conditions stipulated in Article 192 of the Civil Code (Act No. 89 of 1896), the victim of the theft as referred to in Paragraph 1 of Article 3 above may, in addition to making a claim for recovery pursuant to the provisions of Article 193 of the Civil Code, claim for recovery of the said property from the possessor after 2 years have elapsed and within a total period of 10 years from the time of the theft. However, this shall not apply when the said specified foreign cultural property has been so designated pursuant to the provisions of Paragraph 2 of Article 3 after its import into Japan. 例文帳に追加

第六条　特定外国文化財の占有者が民法　（明治二十九年法律第八十九号）第百九十二条　の条件を具備している場合であっても、第三条第一項の盗難の被害者は、同法第百九十三条　の規定による回復の請求に加え、盗難の時から二年を経過した後十年を経過するまでの期間にあっては、当該占有者に対してこれを回復することを求めることができる。ただし、当該特定外国文化財が本邦に輸入された後に第三条第二項の規定により指定されたものであるときは、この限りでない。 - 日本法令外国語訳データベースシステム

(2) Among the authorities of competent ministers pursuant to the provision of Article 68, paragraph (1) of the Act, the authority under the jurisdiction of the Minister of Finance shall be delegated to the director-general of the local finance bureau who governs the area in which is located the head office or principal office of a person who engages in foreign exchange business or other person who commercially conducts transactions or acts governed by the Act (such person shall be referred to as a "person who engages in foreign exchange business, etc." in the following paragraph to paragraph (5) inclusive) (in the case where the office is located within the jurisdictional district of the Fukuoka Local Finance Branch Bureau, the authority shall be delegated to the Director-General of the Fukuoka Local Finance Branch Bureau); provided, however, that it shall not prevent the Minister of Finance from exercising the authority per se. 例文帳に追加

２　法第六十八条第一項の規定による主務大臣の権限のうち、財務大臣に属する権限は、外国為替業務を行う者その他法の適用を受ける取引又は行為を業として行う者（次項から第五項までにおいて「外国為替業務を行う者等」という。）の本店又は主たる事務所の所在地を管轄する財務局長（当該所在地が福岡財務支局の管轄区域内にある場合にあつては、福岡財務支局長）に委任する。ただし、財務大臣が自らその権限を行うことを妨げない。 - 日本法令外国語訳データベースシステム

(2) Of the transactions or acts pertaining to the application for a permission which have actually been made pursuant to the provision of Article 17 of the Old Control Order at the time of the enforcement of this Cabinet Order, with regard to those for which a notification shall be given pursuant to the provision of Article 29, paragraph (1) of the Act after the revision (hereinafter referred to as "New Act" in this paragraph) by the Act on the Partial Revision of the Foreign Exchange and Foreign Trade Control Act (hereinafter referred to as "Act on Revision"), said application shall be deemed to be the notification given pursuant to the provision of the same paragraph on the date of enforcement of this Cabinet Order (hereinafter referred to as "date of enforcement"), and the New Act (excluding Chapters III, IV and VI) and the provision of this Cabinet Order shall apply. 例文帳に追加

２　この政令の施行の際現に旧管理令第十七条の規定によりされている許可の申請に係る取引又は行為のうち外国為替及び外国貿易管理法の一部を改正する法律（以下「改正法」という。）による改正後の法（以下この項において「新法」という。）第二十九条第一項の規定により届け出なければならないものについては、当該申請は、この政令の施行の日（以下「施行日」という。）に同項の規定によりされた届出とみなして、新法（第三章、第四章及び第六章を除く。）及びこの政令の規定を適用する。 - 日本法令外国語訳データベースシステム

ii) Notification made under the provision of Article 22(1)(iv)(Notification of Outward Direct Investment by Resident) of the Foreign Exchange and Foreign Trade Act (limited to the case where the period during which the acquisition of the shares or the equity pertaining to the notification is prohibited under the provision of Article 23(1) of that Act has already expired without receiving a recommendation from the Minister of Finance provided in Article 23(2) of that Act (Examination on Contents of Capital Transactions and Recommendation to Change Thereof) or the case where said recommendation has been given with regard to the notification and the Bank has notified its acceptance of the recommendation under the provision of Article 23(4) of that Act 例文帳に追加

二　外国為替及び外国貿易管理法第二十二条第一項第四号（居住者による対外直接投資に係る届出）の規定による届出（当該届出につき、同法第二十三条第二項（資本取引に係る内容の審査及び変更勧告等）の規定による大蔵大臣の勧告を受けることなく同条第一項の規定により当該届出に係る当該株式若しくは持分の取得を行つてはならない期間を経過している場合又は当該勧告を受け同条第四項の規定により当該勧告を応諾する旨の通知がされている場合に限る。） - 日本法令外国語訳データベースシステム

Article 25 (1) Among foreign nationals who seek to apply for the acquisition of status of residence pursuant to the provisions of Article 22-2, paragraph (2) of the Immigration Control Act (including cases where it is applied mutatis mutandis pursuant to Article 22-3 of the Immigration Control Act), any foreign national who seeks to apply for permission for permanent residence as prescribed in Article 22-2, paragraph (4) of the Immigration Control Act shall appear at a regional immigration bureau and submit a written application pursuant to Appended Form 34, a copy of each of the documents listed in Article 22, paragraph (1) and paragraph (2) of the preceding Article, and a copy of each of any other reference materials. In this case, the provisions of the proviso to Article 22, paragraph (1) shall apply mutatis mutandis. 例文帳に追加

第二十五条　法第二十二条の二第二項（法第二十二条の三において準用する場合を含む。）の規定により在留資格の取得を申請しようとする外国人のうち同条第四項に規定する永住許可の申請をしようとするものは、別記第三十四号様式による申請書一通並びに第二十二条第一項及び前条第二項に掲げる書類及びその他参考となるべき資料各一通を地方入国管理局に出頭して提出しなければならない。この場合においては、第二十二条第一項ただし書の規定を準用する。 - 日本法令外国語訳データベースシステム

Article 50-5 (1) Any foreign national who seeks to apply for extension of the time limit for departure pursuant to the provisions of Article 55-5 of the Immigration Control Act shall appear at the immigration office where he/she was issued the written departure order and submit a written request pursuant to Appended Form 71-4 by the date of expiration of the time limit for departure; provided, however, that in the event that the foreign national is unable to appear at the immigration office for unavoidable circumstances, he/she may in lieu of doing so appear at another immigration office (limited to those where a supervising immigration inspector is placed) and submit the written request. 例文帳に追加

第五十条の五　法第五十五条の五の規定による出国期限の延長を受けようとする外国人は、出国期限が満了する日までに、出国命令書の交付を受けた入国管理官署に出頭して、別記第七十一号の四様式による申出書を提出しなければならない。ただし、やむを得ない事情により当該入国管理官署に出頭することができない場合には、他の入国管理官署（主任審査官が置かれている入国管理官署に限る。）に出頭し、当該申出書を提出することをもつてこれに代えることができる。 - 日本法令外国語訳データベースシステム

Article 1 The purpose of this Law is to provide for special measures concerning Article 17 of the Medical Practitioners' Act (Act No. 201 of 1948), Article 17 of the Dentists Act (Act No. 202 of 1948), and Article 31, paragraph (1) of the Act on Public Health Nurses, Midwives and Nurses (Act No. 203 of 1948), etc. to enable the foreign medical practitioners or dental practitioners, or foreign nurses, etc. who have entered Japan for the purpose of learning medical knowledge and skills, to engage in medical or dental practices or any practice prescribed by Article 5 of the Act on Public Health Nurses, Midwives and Nurses, etc. 例文帳に追加

第一条　この法律は、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が医業若しくは歯科医業又は保健師助産師看護師法（昭和二十三年法律第二百三号）第五条に規定する業等を行うことができるように、医師法（昭和二十三年法律第二百一号）第十七条及び歯科医師法（昭和二十三年法律第二百二号）第十七条並びに保健師助産師看護師法第三十一条第一項等の特例等を定めるものとする。 - 日本法令外国語訳データベースシステム

(ii) an act to accept the consignment of a Transaction on a Commodity Market, etc., as a Future Commission Merchant may stipulate within the scope of the consent that has been extended considering time differences with regard to the matters set forth in the preceding Article, item (iv), after obtaining consent for the matters set forth in item (i) to item (iii) and item (v) to item (vii) of the same Article from a customer who is a Non-Resident (which means Non-Resident as prescribed in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Control Act (Act No. 228 of 1949); the same shall apply in Article 126); 例文帳に追加

二　非居住者（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）第六条第一項第六号に規定する非居住者をいう。第百二十六条において同じ。）である顧客から前条第一号から第三号まで及び第五号から第七号までに掲げる事項について同意を得た上で、同条第四号に掲げる事項については時差を考慮して必要な幅を持たせた同意の範囲内で商品取引員が定めることができるものとして商品市場における取引等の委託を受ける行為 - 日本法令外国語訳データベースシステム

(iv) when a Financial Instruments Business Operator (limited to those engaged in Securities-Related Business; the same shall apply in the following item) has obtained or has come to hold the majority of Voting Rights Held by All the Shareholders, etc. of a bank, Cooperative Structured Financial Institution, or other financial institution specified by a Cabinet Order, a juridical person engaged in the same kind of business as those conducted by these persons in a foreign state, a Financial Instruments Business Operator (limited to juridical persons), a foreign juridical person engaged in Financial Instruments Business, or another juridical person specified by a Cabinet Office Ordinance (referred to as "Banks, etc." in said item and Article 56-2(1)); 例文帳に追加

四　金融商品取引業者（有価証券関連業を行う者に限る。次号において同じ。）が、銀行、協同組織金融機関その他政令で定める金融機関、外国においてこれらの者が行う業務と同種類の業務を行う法人、金融商品取引業者（法人である場合に限る。）、金融商品取引業を行う外国の法人その他内閣府令で定める法人（同号及び第五十六条の二第一項において「銀行等」という。）について、その総株主等の議決権の過半数を取得し、又は保有したとき。 - 日本法令外国語訳データベースシステム

Article 60 (1) Notwithstanding the provisions of Article 29 and Article 58-2, a Foreign Securities Broker may, with the permission of the Prime Minister, engage in sales and purchase of Securities and Market Transactions of Derivatives on a Financial Instruments Exchange (including the cases where said Foreign Securities Broker conducts these transactions on behalf of the person who provides Brokerage for Clearing of Securities, etc. (limited to those pertaining to Article 2(27)(i); hereinafter the same shall apply in this paragraph) as the entrusting person of Brokerage for Clearing of Securities, etc.; these transactions are hereinafter collectively referred to as the "Transaction at Exchange") in the course of trade (hereinafter referred to as the "Transaction-at-Exchange Operation" in this Subsection) 例文帳に追加

第六十条　外国証券業者は、第二十九条及び第五十八条の二の規定にかかわらず、内閣総理大臣の許可を受けて、金融商品取引所における有価証券の売買及び市場デリバティブ取引（有価証券等清算取次ぎ（第二条第二十七項第一号に係るものに限る。以下この項において同じ。）の委託者として当該有価証券等清算取次ぎを行う者を代理してこれらの取引を行う場合を含む。以下「取引所取引」という。）を業として行うこと（以下この款において「取引所取引業務」という。）ができる。 - 日本法令外国語訳データベースシステム

(a) solicitation of persons who subscribe for shares issued or treasury shares disposed of by a stock company (including persons who subscribe for preferred equity investment issued by a Cooperative Structured Financial Institution) as prescribed in Article 199(1) of the Companies Act (including solicitation to be made under laws and regulations in a foreign state equivalent to that provision of the Companies Act (limited to cases where the Listed Company, etc. is a foreign company; hereinafter the same shall apply in this Article) in the case of solicitation for persons who subscribe for treasury shares), or solicitation of persons who subscribe for Share Options for Subscription as prescribed in Article 238(1) of said Act; 例文帳に追加

イ　会社法第百九十九条第一項に規定する株式会社の発行する株式若しくはその処分する自己株式を引き受ける者（協同組織金融機関が発行する優先出資を引き受ける者を含む。）の募集（処分する自己株式を引き受ける者の募集をする場合にあつては、これに相当する外国の法令の規定（当該上場会社等が外国会社である場合に限る。以下この条において同じ。）によるものを含む。）又は同法第二百三十八条第一項に規定する募集新株予約権を引き受ける者の募集 - 日本法令外国語訳データベースシステム

(3) In addition to the cases prescribed in the preceding paragraph, where a person intends to import, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, goods processed by using as materials such goods that have been exported, as approved, by another person who has obtained approval under Article 2, paragraph 1, item 2 of the Export Trade Control Order (Cabinet Order No. 378 of 1949) for import of goods based on a contract for processing deal trade whereby a contractor residing in a foreign country is entrusted with processing work in a foreign country, import approval prescribed in paragraph 1 shall not be required to be obtained, notwithstanding the provision of the same paragraph. 例文帳に追加

３　前項に規定する場合のほか、外国にある者に外国での加工を委託する委託加工貿易契約による貨物の輸出について輸出貿易管理令（昭和二十四年政令第三百七十八号）第二条第一項第二号の規定による承認を受けた者がその承認を受けたところに従つて輸出した貨物を加工原材料として加工された貨物の経済産業省令で定めるところによりする輸入については、第一項の規定にかかわらず、同項の規定による輸入の承認を受けることを要しない。 - 日本法令外国語訳データベースシステム

Article 130-2 Any aircraft having the nationality of any foreign state (except any aircraft which is used for the concerned services of any foreign international air carrier) shall obtain permission from the Minister of Land, Infrastructure, Transport and Tourism, when it engages in passenger or cargo transport for remuneration arriving in Japan by a flight referred to in Article 126 paragraph (1) item (i) (including flights between points in Japan which is made in connection thereof) or departing from Japan by a flight referred to in item (ii) of the same paragraph (including flights between points in Japan which is made in connection thereof). 例文帳に追加

第百三十条の二　外国の国籍を有する航空機（外国人国際航空運送事業者の当該事業の用に供する航空機を除く。）は、第百二十六条第一項第一号の航行（これと接続して行う本邦内の各地間における航行を含む。）により本邦内に到着する旅客若しくは貨物の有償の運送をし、又は同項第二号の航行（これと接続して行う本邦内の各地間における航行を含む。）により本邦内から発する旅客若しくは貨物の有償の運送をする場合には、国土交通大臣の許可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

(b) The said nonresident or foreign corporation shall, no later than the day preceding the day on which he/she or it is to receive interest on the said book-entry transfer national government bonds, submit a document stating his/her or its holding period for the said book-entry transfer national government bonds and any other matters specified by an Ordinance of the Ministry of Finance (referred to in paragraph (8) and paragraph (17) as a "statement of the holding period of book-entry transfer national government bonds") to the district director prescribed in (a), via the said specified book-entry transfer institution, etc. or via the said qualified foreign intermediary and the specified book-entry transfer institution, etc. 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

ロ　当該非居住者又は外国法人が、当該振替国債の利子の支払を受けるべき日の前日までに、その者の当該振替国債に係る所有期間その他の財務省令で定める事項を記載した書類（第八項及び第十七項において「振替国債所有期間明細書」という。）を、当該特定振替機関等を経由し、又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特定振替機関等を経由してイに規定する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

(i) In the underwriting contract, etc. (meaning a contract for underwriting, dealing in public offering or secondary distribution, or any other operations equivalent thereto pertaining to the issue of bonds (hereinafter referred to in this item as "underwriting, etc.")) concluded by the person who issues the said general foreign-issued company bonds, it is provided that the person who performs the underwriting, etc. shall not pressure a resident or domestic corporation (excluding a domestic financial institution, etc.) into acquiring or buying the said general foreign-issued company bonds by way of public offering or secondary distribution, dealing in public offering or secondary distribution, or any other operations equivalent thereto under the said underwriting contract, etc. 例文帳に追加

一　当該一般民間国外債の発行をする者が締結する引受契約等（債券の発行に係る引受け、募集又は売出しの取扱いその他これらに準ずるもの（以下この号において「引受け等」という。）に関する契約をいう。）に、当該一般民間国外債の引受け等を行う者は、当該一般民間国外債を居住者及び内国法人（国内金融機関等を除く。）に対して当該引受契約等に基づく募集又は売出し、募集又は売出しの取扱いその他これらに準ずるものにより取得させ、又は売り付けてはならない旨の定めがあること。 - 日本法令外国語訳データベースシステム

(3) Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order. 例文帳に追加

３　前条第一項各号に掲げる内国法人が同項の規定の適用に係る特定外国子会社等の課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

(3) Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article with respect to the amount equivalent to the taxable retained income of a specified foreign corporation that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order. 例文帳に追加

３　特殊関係株主等である内国法人が前条第一項の規定の適用に係る特定外国法人の課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

(3) Where a consolidated corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the individually taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said consolidated corporation is also subject to the provision of Article 81-15(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of individually creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of consolidated income of the said consolidated corporation for the consolidated business year specified by a Cabinet Order. 例文帳に追加

３　前条第一項各号に掲げる連結法人が同項の規定の適用に係る特定外国子会社等の個別課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第八十一条の十五第一項から第三項までの規定の適用を受けるときは、第一項の規定により個別控除対象外国法人税の額とみなされた金額は、当該連結法人の政令で定める連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

(3) Where a consolidated corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article with respect to the amount equivalent to the individually taxable retained income of a specified foreign corporation that is subject to the provision of the said paragraph, and the said consolidated corporation is also subject to the provision of Article 81-15(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of individually creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of consolidated income of the said consolidated corporation for the consolidated business year specified by a Cabinet Order. 例文帳に追加

３　特殊関係株主等である連結法人が前条第一項の規定の適用に係る特定外国法人の個別課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第八十一条の十五第一項から第三項までの規定の適用を受けるときは、第一項の規定により個別控除対象外国法人税の額とみなされた金額は、当該連結法人の政令で定める連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 23-2 (1) Any person other than one who possesses Japanese nationality, a juridical person established in accordance with Japanese laws and regulations or any other organization (excluding a person who has obtained the permission set forth in paragraph (1) of the preceding Article (hereinafter referred to as "licensee of reactor operation")) who intends to put a vessel equipped with reactors (hereinafter referred to as "nuclear vessel") (excluding war vessels; hereinafter referred to as "foreign nuclear vessels") that he/she owns into the water areas of Japan shall, pursuant to the provision of the Cabinet Order, obtain the permission of the Minister of MLIT to maintain reactors in Japan in association with placing such foreign nuclear vessels in the water areas of Japan. 例文帳に追加

第二十三条の二　原子炉を設置した船舶（以下「原子力船」という。）で日本の国籍を有する者及び日本の法令により設立された法人その他の団体以外の者（前条第一項の許可を受けた者（以下「原子炉設置者」という。）を除く。）が所有するもの（軍艦を除く。以下「外国原子力船」という。）を本邦の水域に立ち入らせようとする者は、政令で定めるところにより、当該外国原子力船の立入りに伴い原子炉を本邦内において保持することについて、国土交通大臣の許可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) The amount of a dividend of surplus, etc. specified by a Cabinet Order as being receivable based on the claims vested in the shares, etc. of a foreign corporation held indirectly as prescribed in Article 40-4(2)(v) of the Act shall be the amount of a dividend of surplus, etc. obtained by multiplying the total amount of a dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of a foreign corporation by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where falling under both of the following cases, the sum of the ratios specified respectively as follows): 例文帳に追加

８　法第四十条の四第二項第五号に規定する間接に有する外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の額として政令で定めるものは、外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の総額に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した剰余金の配当等の額とする。 - 日本法令外国語訳データベースシステム

iii) A person who holds over 50 percent of the number or the amount of the total issued shares, etc. of a consolidated corporation falling under the category of a specially-related shareholder, etc. (where the said consolidated corporation is a consolidated subsidiary corporation prescribed in Article 2(xii)-7-3 of the Corporation Tax Act, a consolidated parent corporation prescribed in item (xii)-7-2 of the said Article related to the said consolidated corporation) which pertains to a specified foreign corporation mainly engaged in the business listed in Article 40-10(4)(i) of the Act (excluding a person falling under the category of a specially-related shareholder, etc. pertaining to the said specified foreign corporation and a person falling under the category of persons listed in the preceding two items 例文帳に追加

三　法第四十条の十第四項第一号に掲げる事業を主として行う特定外国法人に係る特殊関係株主等に該当する連結法人（当該連結法人が法人税法第二条第十二号の七の三に規定する連結子法人である場合には、当該連結法人に係る同条第十二号の七の二に規定する連結親法人）の発行済株式等の百分の五十を超える数又は金額の株式等を有する者（当該特定外国法人に係る特殊関係株主等に該当する者及び前二号に掲げる者に該当する者を除く。） - 日本法令外国語訳データベースシステム

(8) The amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by a Cabinet Order and is to be deducted from the amount of interest on liabilities, etc. to be paid to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 66-5(2) of the Act shall be the amount obtained by multiplying the amount of interest on liabilities, etc. to be paid to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said domestic corporation which pertain to a specified bond transaction with a repurchase/resale agreement, etc. by the ratio obtained by dividing the average balance of liabilities after adjustment by the average balance of liabilities regarding liabilities pertaining to the said specified bond transaction with a repurchase/resale agreement, etc. 例文帳に追加

８　法第六十六条の五第二項に規定す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控除する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支払う負債の利子等の額のうち特定債券現先取引等に係るものに、調整後平均負債残高を当該特定債券現先取引等に係る負債に係る平均負債残高で除して得た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