「FOREIGN」に関連した英語例文の一覧と使い方(518ページ目) - Weblio英語例文検索

In this connection, in order to avoid currency crises, Asian countries have been accumulating foreign reserves as “self insurance” against such crises, and promoting a “regional insurance” mechanism called the Chiang Mai Initiative, as a complement to the “global insurance” provided by the IMF.It should be noted here that these developments were triggered by the recognition that the IMF was not prepared to provide sufficient financing or confidence through “global insurance” in an appropriate and expeditious manner at the time of the Asian crisis. 例文帳に追加

例えば、現在、東アジア諸国においては、通貨危機に二度と巻き込まれないように、危機に対するいわば「自己保険」として外貨準備を積み上げるとともに、「マルチの保険」であるIMF の役割を補完する取組として、「地域的な保険」である「チェンマイ・イニシアティブ」を推進していますが、こうした動きが、アジア通貨危機時におけるIMFの対応、すなわち「マルチの保険」を通じた資金及び信認が十分にかつ適切迅速な形で供与されなかったという認識を契機としていることに留意すべきです。 - 財務省

To respond to risks caused by large and abrupt international capital movements, it will continue to be important for each country to pursue sound macroeconomic policies, proceed with structural reform for the better functioning of the market, strengthen the financial system, choose inappropriate foreign exchange rate regime supported by consistent and credible macroeconomic policies and other measures, liberalize the capital account in a well-sequenced manner, and take other appropriate policies as needed. 例文帳に追加

大規模かつ急激な国際資本移動によってもたらされるリスクに対応するためには、各国が健全なマクロ経済政策を追求すること、市場の機能を高めるための構造改革を進めていくこと、金融システムを強化すること、整合的で信頼性の高いマクロ経済政策及びその他の措置によって支えられた適切な為替相場制度を選択すること、よく順序立った資本勘定の自由化を行うこと、必要ならばその他の適切な政策を採ることが引き続き重要である。 - 財務省

In particular, with regard to the applications for which an accelerated examination has been requested under the Patent Prosecution Highway (PPH), one must make best use of the prior art search results and examination results provided by foreign patent offices while in the process of conducting an examination, because the PPH program aims to make it easier for applicants to obtain patent rights overseas quickly, and also aims to enable the patent offices to reduce the examination workload by using prior art search results and examination results provided by the patent office of first filing, while improving the quality of the examination. 例文帳に追加

とりわけ、「特許審査ハイウェイ」に基づく早期審査の申出が行われた案件については、特許審査ハイウェイが、出願人の海外での早期権利化を容易にするとともに、特許庁にとっては第１国の特許庁の先行技術調査と審査結果を利用することにより審査の負担を軽減し、質の向上を図ることを目的としていることに鑑み、外国特許庁の先行技術調査・審査結果を最大限有効に活用して審査を行うことが求められる。 - 特許庁

In the case of the US port operation company, US Congress insisted on imposing restrictive measures for the following reasons: (i) the purchaser was a UAE state-run company and the country is referred as “a shelter for terrorists” (however, the US government emphasized that UAE is an ally in the war against terrorism), and (ii) concerns for transferring the job of port operations categorized as a security business to a state-run enterprise of a foreign country (however, the US government explained that port security means coast guards, customs clearance, and border security; therefore, this case is not applicable).例文帳に追加

米国港湾運営会社については、①買収主体が「テロリストの避難所」とも言われているUAE国営企業であること（ただし、米国政府はUAEが対テロ戦争の同盟国であることを強調）、②港湾という保安に類する業務を外国国営企業に移管することに対する懸念（ただし米国政府は、港湾保安はあくまで沿岸警備、通関、国境警備であり、本件の範囲外であると説明）、により、米国議会は本件に関する規制を主張した。 - 経済産業省

As a result of this favorable increase in its income balance, Japan’s income balance first exceeded its trade balance in 2005, and the current account balance, which shows the total of the trade balance and income investment, grew 8.7% over the previous year in 2006, reaching an historic surplus of ¥19,849 billion. Many years of current account surpluses led to accumulation of net foreign assets, which combined with a low yen to create continuing growth in the income surplus, and the income balance comprised a larger share of the current account balance in 2006.例文帳に追加

このような好調な所得収支の拡大の結果、2005 年には初めて我が国の所得収支が貿易収支を上回ったが、貿易収支と所得収支の合計で表される経常収支が2006 年に前年比 8.7％の19 兆 8,488 億円と過去最大の黒字額となる中で、長年の経常収支黒字を背景とした対外純資産の蓄積と円安を背景として所得収支黒字は引き続き拡大し、2006 年には経常収支に占める所得収支のウェイトは高まっている。 - 経済産業省

The fourth triennial review meeting also agreed that the existence of voluntary mutual recognition arrangements between domestic conformity assessment bodies and foreign conformity assessment bodies may help promote the acceptance of the results of conformity assessment conducted in other countries, and further agreed on an exchange of information on the status of the administration of existing governmental mutual recognition agreements and the cost-benefit performance of governmental mutual recognition agreements as well as on voluntary mutual recognition arrangements between conformity assessment bodies and their utilization by regulatory authorities.例文帳に追加

第４回３年見直しでは、このほかにも、国内の適合性評価機関と外国の適合性評価機関の間で行われる任意の相互承認取り極めの存在が適合性評価結果の受入を促進しうることが確認され、既存の政府間相互承認協定の運用状況や、政府間相互承認協定の費用対効果、また、任意の相互承認取り極めやその規制当局への利用に関してさらに情報交換をしていくことが合意された。 - 経済産業省

Pursuant to Article 11, Paragraph 1 of the Act on General Rules of the Application of Laws ("hou no tekiyou ni kansuru junsokuhou" in Japanese, hereinafter, the "Act on the Application of Laws"), where a consumer who is a permanent resident of Japan enters into a transaction with a foreign business entity via the internet, the consumer can be protected under the consumer protection laws and regulations of the jurisdiction which have been pre-agreed upon by and between the parties. In addition, the consumer will also be protected under certain mandatory clauses set forth in consumer protection laws of Japan, providing that the consumer had expressly declared to the business entity that such clauses shall take effect in the transaction. 例文帳に追加

通則法第１１条第１項に従えば、我が国に常居所を有する消費者が海外の事業者との間でインターネットを介して取引を行った場合、当事者が選択した準拠法の所属国の消費者保護法規の保護を受けるだけではなく、当該消費者が我が国の消費者保護法規中の強行規定に基づく特定の効果を主張した場合には、その強行規定による保護を受けることができる。 - 経済産業省

In such a dire situation, since some parts of the Japanese automotive and electronic parts (such as semiconductors) industries, and related industrial manufacturing materials necessary for those productions are located in the three severely damaged Tohoku prefectures of Iwate, Miyagi, and Fukushima and neighborhood areas of Ibaraki etc. (herein after referred to as "disaster-stricken area"), a concern was expressed from various quarters that supply of parts and materials from disaster-stricken areas may be delayed or interrupted. In fact, some of the domestic and foreign production activities were affected.例文帳に追加

そうした中、被災の程度が大きい岩手県、宮城県、福島県の東北3 県や茨城県等の周辺地域（以下、被災地域という。）は、我が国における自動車部品産業、半導体等の電子部品産業やそれらの生産に必要な素材等関連産業の集積地域の一部であるため、被災地域からの部品や素材の供給が停滞するのではないかという懸念が各方面から表明され、実際の国内外の生産活動に影響を与えているものもある。 - 経済産業省

India imposes the following regulations on foreign companies that conduct direct investment in Indian retail industry: (i) A company should sell all the products under one brand. (A retail company may not have more than one brand as its own brands.) (ii) The brand used in the international market shall be used as it is. (It is not allowed to promote a brand that is uniquely developed for Indian market.), and (iii) A retail company that deals only one brand product should produce only the products. (A company is not permitted to sell products using different labels for their produced items and/or replacing labels of imported goods with their own brand label.)例文帳に追加

インドでは、外国企業が小売業分野で直接投資を行うには、①商品が単一ブランドとして販売されること（複数の自社ブランド扱う小売業は認められない）、②国際的に同じブランドで販売されること（インドのみでの固有のブランド展開は認められない）、③単一ブランド小売業は、製造時にそのブランドが記載される商品のみを扱うこと（輸入後や製造後にラベルを付け替え、自社ブランドとして販売することはできない）、という規制がある。 - 経済産業省

Bilateral cooperation/mutual assistance agreements have been executed between competition enforcement authorities (primarily of developed countries) since the 1990s. These agreements provide 1) negative comity (i.e. require consideration of the interest of the relevant foreign country in applying one country’s domestic competition law, which might lead to domestic law not being applied), 2) positive comity (i.e. require the law enforcement authorities of countries to enforce their own laws when any anti-competitive practice is conducted within their borders but has an impact in such other country), 3) consultation and notification, and 4) information exchange and cooperation in enforcement.例文帳に追加

他方、1990年代から主として先進国の競争執行当局間で締結されてきた二国間協力・共助協定は、①消極的礼譲（法適用を差し控える可能性も含め相手国の利益を配慮して自国の独禁法を適用すること）、②積極的礼譲（自国に影響が及ぶ反競争行為が他国で行われた場合に、相手国執行当局に対して法執行を要請すること）、③協議・通報、④情報交換・執行協力を内容とする。 - 経済産業省

However, other causes that arise from the relationship with client enterprises. such as "low understanding on the part of purchasing agents at client enterprises," "restrictions in price contracts entered into in the past," and "unilateral requests for contractual prices based on expectations of client enterprises"-and factors resulting from practices within an industry-such as "pricing based on foreign products of a different quality"(quality double standard), "pricing based on weight"(weight-based transaction practice), and "restrictions based on industry practices/conventions"?had responses rates of 10% or more.例文帳に追加

ただし、「販売先企業の購買担当者の理解の乏しさ」、「過去に交わした価格契約による制約」、「販売先企業の予想による一方的な契約価格の要求」などの販売先企業との関係に起因するものや、「品質の異なる海外製品価格を基準とした値決め（品質のダブルスタンダード）」、「重さを基準とした値決め（重量取引慣行）」、「業界の慣行・慣例による制約」といった業界内の慣行を原因とするものも1割以上の回答がある。 - 経済産業省

In doing so, the government shall host forums to promote the collaboration across different industries/fields (including commerce and industry, agriculture and tourism) so as to establish a structure to create new added value. Meanwhile, it is SMEs and individuals that play a major role in producing high-quality Japanese cultural resources. However, it is difficult for them to develop sales channels in overseas markets by themselves, develop products highly evaluated overseas, attract foreign visitors and capture their demand. Therefore, it is necessary to provide forums for convention and information dissemination both at home and abroad.例文帳に追加

その際、国においては、商工業、農業、観光業などの異業種・異分野の連携の場を形成し、新たな付加価値を創造する仕組みづくりを行うとともに、高品質の「和」の資源を支えているのは、中小企業、個人が中心であり、自ら海外市場への販路開拓、海外市場で評価される商品開発、海外からの集客・インバウンド需要の獲得は困難であることから、内外における商談会・情報発信の場を確保することが必要である。 - 経済産業省

In other words, factors Japanese manufacturers consider in the investment environment of other countries/regions have mainly the following five aspects: (A) "market aspect" (growth potential of local markets), (B) "labor aspect" (inexpensive and qualified labor force), (C) "physical aspect"(developed local infrastructure), and "institutional infrastructure" (operation of legal systems, tax schemes, foreign exchange/money transfer regulations, protection of intellectual property), (D)"supply aspect" (supply base to assemblers, export base to third countries, and industrial cluster), and(E) "security aspect" (political and social conditions).例文帳に追加

すなわち、各国・地域の投資環境として我が国製造業企業が注目しているのは、①現地マーケットの今後の成長性等の「市場面」、②安価な労働力や優秀な人材等の「労働面」、③現地のインフラが整備されている等の「物的インフラ面」及び、法制の運用や徴税システム、為替・送金規制、知的財産権保護等の「制度的インフラ面」、④組み立てメーカーへの供給拠点や第三国輸出拠点、産業集積等の「供給面」、⑤政治・社会情勢の安定等の「治安面」 - 経済産業省

Selection of partners in social security agreements consider the following: "1 the size of burden for social insurance premiums of social security systems in other countries, 2 Japanese residents in foreign countries and the status of Japanese companies established in other countries, 3 Specific amounts requested from the business community, 4 bilateral relations, 5 comprehensive consideration of differences in the social security systems of other countries and Japan. In the past, there were large amounts caused by duplicate payments of social security expenses as Western developed countries with mature social security systems.例文帳に追加

社会保障協定の締結相手国の選定は、「①相手国の社会保障制度における社会保険料の負担の規模、②在留邦人数や進出日系企業数等の状況、③経済界からの具体的要望の多寡、④二国間関係、⑤我が国と相手国の社会保障制度の違い等を総合的に考慮」するとされており、これまでの相手国は、社会保障費の二重払いの発生額が大きく、成熟した社会保障制度を有する欧米先進諸国が中心となっている。 - 経済産業省

The Subsidy Program for Projects Promoting Foreign Direct Investment, Site Location and Regional Development in Japan(Project of site location for global companies) is intended to sustain and strengthen high-value-added business sites in Japan and to achieve sustainable growth of the Japanese economy by supporting the establishment of new high-value-added sites in Japan by global companies operating internationally, such as Regional Headquarters or R&D Sites (see “Subsidized Projects” below), which have been proven to have a significant impact on the Japanese economy, and by strategically and proactively inviting and building high-value-added business functions that match the strength of the Japanese economy.例文帳に追加

"この補助事業は、日本経済に与える影響が特に大きいと認められる国際的に広く事業展開を行うグローバル企業による統括拠点又は研究開発拠点などの高付加価値拠点の国内立地を支援し、戦略的かつ積極的に日本の強みに適合した高付加価値機能の呼び込み・集積を促進することで、日本国内における高付加価値拠点を維持・強化し、我が国経済の持続的成長を図ることを目的とするものです。 - 経済産業省

Article 66-9-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount 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 adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the domestic corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of profit of the domestic corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year. 例文帳に追加

第六十六条の九の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び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。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である内国法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該内国法人の各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

Article 68-93-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a special relationship (meaning a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares or capital contributions that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph as "issued shares, etc."), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than a tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, etc. (meaning dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act) (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the consolidated corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim prescribed in Article 66-9-6(1) vested in such shares or capital contributions (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of profit of the consolidated corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year. 例文帳に追加

第六十八条の九十三の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に特定関係（当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式又は出資を間接に保有する関係として政令で定める関係をいう。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等（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をいう。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である連結法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式又は出資の第六十六条の九の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

(2) Notwithstanding the provisions of the preceding paragraph, a consolidated corporation listed in the items of Article 68-90(1) of the Act may deem that the amount obtained by adding the amount of income calculated, with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, pursuant to the provisions of the laws and regulations concerning corporate income taxes of the state of the head office of the said specified foreign subsidiary company, etc. (where there are two or more laws and regulations concerning the said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), (where the provisions of Article 68-88(1) or Article 66-4(1) of the Act are applied to a transaction between the said specified foreign subsidiary company, etc. and the said consolidated corporation (including other consolidated corporations which have the consolidated full controlling interest with the said consolidated corporation) or domestic corporation listed in the items of Article 66-6(1) of the Act, the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in the said paragraph), and the sum of the amount listed in item (i) to item (xiii) pertaining to the said calculated amount of income and then deducting therefrom the amount listed in item (xiv) to item (xvi) pertaining to the said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, the said amount shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (xiv) to item (xvi) pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 68-90(2)(ii) of the Act; provided, however, that this shall apply only when the said other consolidated corporations are not subject to the provisions of the preceding paragraph with regard to the said calculated amount pertaining to the said specified foreign subsidiary company, etc.: 例文帳に追加

２　法第六十八条の九十第一項各号に掲げる連結法人は、前項の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、当該特定外国子会社等の本店所在地国の法人所得税に関する法令（当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額（当該特定外国子会社等と当該連結法人（当該連結法人との間に連結完全支配関係がある他の連結法人を含む。）又は法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十八条の八十八第一項又は第六十六条の四第一項の規定の適用がある場合には、当該取引が同項に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額）に当該所得の金額に係る第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る第十四号から第十六号までに掲げる金額の合計額を控除した残額（本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額）をもつて法第六十八条の九十第二項第二号に規定する政令で定める基準により計算した金額とすることができる。ただし、当該他の連結法人が当該特定外国子会社等に係る当該計算した金額につき前項の規定の適用を受けない場合に限る。 - 日本法令外国語訳データベースシステム

(iii) For the purpose of applying the provisions of Article 195; Article 7-2, Article 110, paragraphs (1) and (3), and Article 111, paragraph (1) and paragraphs (3) to (6) inclusive as applied mutatis mutandis pursuant to Article 199; Article 262; Article 265-2; Article 265-3; Article 265-6; and Article 265-42 (including the penal provisions pertaining thereto), a Licensed Specified Juridical Person shall be deemed as a Foreign Insurance Company, etc. In this case, the term "inventory of property, balance sheet" in Article 195 shall be deemed to be replaced with "balance sheet of the Licensed Specified Juridical Person and its Underwriting Members"; the term "its business and property in Japan" in Article 110, paragraph (1) as applied mutatis mutandis pursuant to Article 199 shall be deemed to be replaced with "the business and property of the Licensed Specified Juridical Person and its Underwriting Members in Japan"; the term "its business and property in Japan" in Article 111, paragraph (1) as applied mutatis mutandis pursuant to Article 119 shall be deemed to be replaced with "the business and property of the Licensed Specified Juridical Person and its Underwriting Members in Japan"; the term "the branch office of the Foreign Insurance Company, etc. in Japan or any other equivalent place specified by a Cabinet Office Ordinance" in Article 111, paragraphs (1) and (4) as applied mutatis mutandis pursuant to Article 119 shall be deemed to be replaced with "the head office and branch offices of the General Agent set forth in Article 219, paragraph (1) or any other equivalent place specified by a Cabinet Office Ordinance"; and the term "business and property of the Foreign Insurance Company, etc. in Japan" in Article 111, paragraph (6) as applied mutatis mutandis pursuant to Article 119 shall be deemed to be replaced with "business and property of the Licensed Specified Juridical Person and its Underwriting Members in Japan." 例文帳に追加

三　第百九十五条、第百九十九条において準用する第七条の二、第百十条第一項及び第三項並びに第百十一条第一項及び第三項から第六項まで、第二百六十二条、第二百六十五条の二、第二百六十五条の三、第二百六十五条の六並びに第二百六十五条の四十二の規定（これらの規定に係る罰則を含む。）の適用については、免許特定法人を外国保険会社等とみなす。この場合において、第百九十五条中「財産目録、貸借対照表」とあるのは「当該免許特定法人及び引受社員の貸借対照表」と、第百九十九条において準用する第百十条第一項中「日本における業務」とあるのは「免許特定法人及び引受社員の日本における業務」と、第百九十九条において準用する第百十一条第一項中「日本における業務」とあるのは「免許特定法人及び引受社員の日本における業務」と、同項及び同条第四項中「外国保険会社等の日本における支店その他これに準ずる場所として内閣府令で定める場所」とあるのは「第二百十九条第一項に規定する総代理店の本店及び支店その他これに準ずる場所として内閣府令で定める場所」と、同条第六項中「当該外国保険会社等の日本における業務」とあるのは「当該免許特定法人及び引受社員の日本における業務」とする。 - 日本法令外国語訳データベースシステム

(24) With respect to the application of the provisions of Article 155-8 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 68-89(1) of the Act apply, the term "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year" in Article 155-8(1) of the said Order shall be deemed to be replaced with "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph" in paragraph (2) of the said Article shall be deemed to be replaced with "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the amount listed in item (i)" in paragraph (1) and paragraph (2) of the said Article shall be deemed to be replaced with "the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-113(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of the said Article) (in the case where the provisions of paragraph (1) of the said Article are applied by replacing the terms under the provisions of paragraph (2) of the said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in the said item which is applied by replacing the terms under the provisions of paragraph (2) of the said Article))." 例文帳に追加

２４　法第六十八条の八十九第一項の規定の適用がある場合における法人税法施行令第百五十五条の八の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十八条の八十九第一項（連結法人の国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十八条の八十九第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令第三十九条の百十三第一項第一号（連結法人の国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」とする。 - 日本法令外国語訳データベースシステム

(3) An Insurance Company, etc., or Foreign Insurance Company, etc., that intends to make the Modification of Contract Conditions set forth in paragraph (1) (hereinafter referred to as "Modified Company" in this Subsection) shall suspend all of its business (excluding the business of payment of Covered Insurance Claims and business related to the cancellation of specified Covered Insurance Contracts) from the Time of Public Notice as set forth in Article 255-4, paragraph (1), excluding the case where, already at the time of public notice, the suspension of all of its business has been ordered pursuant to the provision of Article 241, paragraph (1) or all of its business has been suspended pursuant to the provisions of the main clause of Article 245 (including the cases where it is applied mutatis mutandis pursuant to Article 258, paragraph (2)), the main clause of Article 250, paragraph (5), the main clause of Article 254, paragraph (4), or the main clause of this paragraph; provided, however, that this shall not apply to a portion of its business in the case that the Prime Minister has found it necessary that the portion of business not be suspended pursuant to a report from that Insurance Company, etc., or Foreign Insurance Company, etc. 例文帳に追加

３　第一項の契約条件の変更をしようとする保険会社等又は外国保険会社等（以下この款において「変更会社」という。）は、第二百五十五条の四第一項の公告の時において既に、第二百四十一条第一項の規定により業務の全部の停止を命ぜられ、又は第二百四十五条本文（第二百五十八条第二項において準用する場合を含む。）、第二百五十条第五項本文、第二百五十四条第四項本文若しくはこの項本文の規定によりその業務の全部を停止している場合を除き、当該公告の時から、その業務の全部（補償対象保険金支払業務及び特定補償対象契約解約関連業務を除く。）を停止しなければならない。ただし、当該保険会社等又は外国保険会社等の申出により、その業務の一部を停止しないことについて、内閣総理大臣が必要があると認めた場合には、当該業務の一部については、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

(2) Among transactions or acts pertaining to an application for permission or an approval which has been filed at the time of enforcing this Cabinet Order, pursuant to the provisions of Article 10, Article 11, Article 13, Article 15, Article 17, or Article 19 of the Old Order or paragraph (9) of the Supplementary Provisions (hereinafter referred to as an "application filed based on the Old Order" in this paragraph), an application filed based on the Old Order with regard to those for which permission shall be obtained under the provisions of the Act revised by the Act on the Partial Revision of the Foreign Exchange and Foreign Trade Control Act (referred to as the "Revised Act" in the following paragraph) (hereinafter such Act shall be referred to as the "New Act" in this paragraph) and this Cabinet Order shall be deemed to be an application for permission filed pursuant to the relevant provisions of the New Act and this Cabinet Order. Among transactions or acts pertaining to an application filed based on the Old Order, an application filed based on the Old Order with regard to those for which notification shall be given pursuant to the provisions of Article 22, paragraph (1) or Article 24, paragraph (2) of the New Act shall be deemed to be notification given as on the date of enforcement of this Cabinet Order pursuant to these provisions. The provisions of the New Act (excluding Chapter V and Chapter VI) and this Cabinet Order shall apply to such transactions and acts. 例文帳に追加

２　この政令の施行の際現に旧令第十条、第十一条、第十三条、第十五条、第十七条、第十九条又は附則第九項の規定によりされている許可又は承認の申請（以下この項において「旧令に基づきされた申請」という。）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（次項において「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。）及びこの政令の規定により許可を受けなければならないものについては、旧令に基づきされた申請は、新法及びこの政令の相当規定によりされた許可の申請と、旧令に基づきされた申請に係る取引又は行為のうち新法第二十二条第一項又は第二十四条第二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、旧令に基づきされた申請は、この政令の施行の日にこれらの規定によりされた届出とそれぞれみなして、新法（第五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

Article 2 (1) In the case where financial institutions, etc. (which refer to financial institutions, etc. prescribed in Article 22-2, paragraph (1) of the Foreign Exchange and Foreign Trade Control Act revised by the Revised Act (hereinafter referred to as the "New Act" in this Article)) have confirmed matters sufficient to identify customers, etc. (which refer to customers, etc. prescribed in Article 22-2, paragraph (1) of the New Act) pursuant to the provision of Article 18, paragraph (1) or Article 22-2, paragraph (1) of the New Act, prior to the enforcement of the Revised Act, and have created and preserved a record pertaining to the confirmation, acts with identified customers prior to enforcement (which refer to acts falling under those with identified customers prescribed in Article 11-5, paragraph (2) after the revision in the case where the provision of the said paragraph are applied, deeming the confirmation to be identity confirmation (which refers to identity confirmation under Article 18, paragraph (1) and Article 22-2, paragraph (1) of the New Act) and the record as a record of identity confirmation (which refers to a record of identity confirmation under Article 18-3, paragraph (1) of the New Act)) shall be deemed to be acts with identified customers prescribed in Article 11-5, paragraph (2) after the revision. 例文帳に追加

第二条　金融機関等（改正法による改正後の外国為替及び外国貿易法（以下この条において「新法」という。）第二十二条の二第一項に規定する金融機関等をいう。）が、改正法の施行前に、新法第十八条第一項又は第二十二条の二第一項の規定に準じ顧客等（新法第二十二条の二第一項に規定する顧客等をいう。）を特定するに足りる事項の確認を行い、かつ、当該確認に関する記録を作成してこれを保存している場合には、施行前本人確認済み行為（当該確認を本人確認（新法第十八条第一項及び第二十二条の二第一項の規定による本人確認をいう。）と、当該記録を本人確認記録（新法第十八条の三第一項に規定する本人確認記録をいう。）とみなして改正後の第十一条の五第二項を適用するときにおける同項に規定する本人確認済みの顧客等との間の行為に該当する行為をいう。）は、改正後の第十一条の五第二項に規定する本人確認済みの顧客等との間の行為とみなす。 - 日本法令外国語訳データベースシステム

Article 2 (1) A Bank, etc. (meaning a Bank, etc. as defined by Article 4(5) of the Banking Act after the revision by Article 1 (hereinafter referred to as the "New Banking Act"); hereinafter the same shall apply in this Article) which, at the time when this Act comes into effect, holds shares (limited to voting shares) or equity (hereinafter shares or equity are collectively referred to as "Shares, etc.") of which the number or amount exceeds fifty hundredths of the total number of the issued shares (limited to voting shares) or the total amount of contribution (hereinafter the total number of issued shares and the total amount of contribution are collectively referred to as "Issued Shares, etc.") of a company falling under any of the categories listed in Article 16-4(1)(ii) of the New Banking Act (including the cases where it is applied mutatis mutandis pursuant to Article 17 of the Long-Term Credit Bank Act after the revision by Article 2 (hereinafter referred to as the "New Long-Term Credit Bank Act") or Article 11 of the Foreign Exchange Bank Act after the revision by Article 3 (hereinafter referred to as the "New Foreign Exchange Bank Act"); the same shall apply in the following paragraph) shall notify to that effect to the Minister of Finance within three months from the day when the Act comes into effect (hereinafter referred to as the "Effective Date"). 例文帳に追加

第二条　この法律の施行の際現に一の銀行等（第一条の規定による改正後の銀行法（以下「新銀行法」という。）第四条第五項に規定する銀行等をいう。以下この条において同じ。）が新銀行法第十六条の四第一項第二号（第二条の規定による改正後の長期信用銀行法（以下「新長期信用銀行法」という。）第十七条又は第三条の規定による改正後の外国為替銀行法（以下「新外国為替銀行法」という。）第十一条において準用する場合を含む。次項において同じ。）に掲げる会社の発行済株式（議決権のあるものに限る。）の総数又は出資の総額（以下「発行済株式等」という。）の百分の五十を超える数又は額の株式（議決権のあるものに限る。）又は持分（以下「株式等」という。）を所有しているものは、当該銀行等は、この法律の施行の日（以下「施行日」という。）から起算して三月以内にその旨を大蔵大臣に届け出なければならない。 - 日本法令外国語訳データベースシステム

The rule change regarding the capital adequacy ratio was recently decided and announced and is now in the public comment process. The partial introduction of flexibility into the capital adequacy ratio regulation reflects circumstances specific to Japan, as exemplified by Japanese banks’ relatively large exposure to stocks. Behind the increasing volatility of Japanese stock prices are foreign investment funds’ activities, as a result of which we are now witnessing seemingly irrational events, such as the average PBR (price-to-book ratio) for stocks listed on the Tokyo Stock Exchange dropping below one. Meanwhile, valuation losses on securities holdings are required to be deducted from the Tier 1 capital in the calculation of the capital adequacy ratio. We have concluded that for the management of the Japanese economy, it is essential to prevent foreign investment funds’ activities from significantly affecting and undermining the financial intermediary function of Japanese deposit-taking financial institutions, so we have decided on this as an extraordinary measure. 例文帳に追加

先般決定し公表し、現在パブリックコメントにかかっているということだと思いますが、自己資本比率規制の一部弾力化については、我が国にやや特有の事情と申しましょうか、典型的には我が国の銀行が株式へのエクスポージャーが相対的に大きい、その中で、我が国の株式市場において株価が非常にボラティリティが高くなってきている、その背景には海外の投資ファンド等の動きがある、ということで、結果的に、例えば東京証券取引所でPBR（株価純資産倍率）の平均値が1を下回るといったような、必ずしも合理的には理解しにくいような、そういう事態が出てきている、他方で有価証券の評価損というものが自己資本比率の計算上、ティア1（基本的項目）から控除されるという仕組みになっておりますので、その海外の投資ファンドの動きによって我が国の預金取扱金融機関の金融仲介能力というものが大きく振り回されて、仲介能力が損なわれるという、ここの因果関係をどこかで遮断するということが、我が国の経済全体の運営の上で必要性が極めて高いということで取られた臨時の措置ということでございます。 - 金融庁

Article 23-14 (1) With regard to Securities already-issued in a foreign State (excluding those specified by a Cabinet Order) or Securities specified by a Cabinet Order as those equivalent to such Securities, among solicitations of an application to sell or purchase such Securities, those exempted from application of the main clause of Article 4(1) (hereinafter referred to as "Solicitation for Small Number of Investors for Foreign Securities)" in this Article) shall be made by clearly indicating that the conditions specified by a Cabinet Order as those necessary to reduce the likelihood that the Securities will be transferred from any person who purchased them to a large number of persons are imposed on sales of the Securities; provided, however, that this shall not apply to the Case Where Disclosures Have Been Made with regard to the Securities and to cases where the requirements specified by a Cabinet Office Ordinance in order to qualify sales of Securities as those which will not impair the public interest or protection of investors even if such conditions are not imposed thereon, including the requirement that the total amount of the sales of the Securities must be less than the amount specified by a Cabinet Office Ordinance, which may not be more than 100 million yen, are satisfied. 例文帳に追加

第二十三条の十四　外国で既に発行された有価証券（政令で定めるものを除く。）その他これに準ずるものとして政令で定める有価証券の売付けの申込み又はその買付けの申込みの勧誘で、第四条第一項本文の規定の適用を受けないもの（以下この条において「海外発行証券の少人数向け勧誘」という。）は、当該有価証券がその買付者から多数の者に譲渡されるおそれを少なくするために必要な条件として政令で定める条件が当該有価証券の売付けに付されることを明らかにして、しなければならない。ただし、当該有価証券に関して開示が行われている場合、当該有価証券の売付けの総額が一億円を超えない範囲内で内閣府令で定める金額未満である場合その他当該有価証券の売付けに当該条件を付さなくても公益又は投資者保護に欠けることがないものとして内閣府令で定める要件を満たす場合については、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

Article 203 (1) In cases where an Officer or official of a Financial Instruments Business Operator (in cases where said Financial Instruments Business Operator is a foreign juridical person, an Officer refers to a Representative Person in Japan and an Officer who is stationed at a business office or office established in Japan; hereinafter the same shall apply in this paragraph), an Officer or official of an Authorized Financial Instruments Firms Association, Public Interest Corporation-Type Financial Instruments Firms Association prescribed in Article 78(2), or Financial Instruments Exchange (an Officer includes a provisional director, provisional auditor, and provisional executive officer), or a representative person (including, in cases where there is an office in Japan, an Officer stationed at said office) or official in Japan of a Foreign Financial Instruments Exchange has accepted, requested or promised bribes with regard to his/her duties (in the case of an Officer or official of a Financial Instruments Business Operator, limited to duties pertaining to businesses of a Financial Instruments Business Operator that received entrustment of an Investor Protection Funds under the provisions of Article 79-50(1)), he/she shall be punished by imprisonment with work for not more than five years. 例文帳に追加

第二百三条　金融商品取引業者の役員（当該金融商品取引業者が外国法人である場合には、国内における代表者及び国内に設ける営業所又は事務所に駐在する役員。以下この項において同じ。）若しくは職員、認可金融商品取引業協会若しくは第七十八条第二項に規定する公益法人金融商品取引業協会若しくは金融商品取引所の役員（仮理事及び仮監事並びに仮取締役、仮執行役及び仮監査役を含む。）若しくは職員又は外国金融商品取引所の国内における代表者（国内に事務所がある場合にあつては、当該事務所に駐在する役員を含む。）若しくは職員が、その職務（金融商品取引業者の役員若しくは職員にあつては、第七十九条の五十第一項の規定により投資者保護基金の委託を受けた金融商品取引業者の業務に係る職務に限る。）に関して、賄賂を収受し、又はその要求若しくは約束をしたときは、五年以下の懲役に処する。 - 日本法令外国語訳データベースシステム

(3) The provisions of paragraph (1) and the preceding paragraph shall apply only where the resident has filed a final return form for the year prescribed in paragraph (1) or has continued to file the said final return form as well as final return forms for the subsequent years from the year following the said year until the year in which the resident seeks the application of the provision of the preceding paragraph, and the resident has stated, in his/her final return form for the year prescribed in paragraph (1) as well as final return forms for the said subsequent years, the deduction of the deductible amounts pursuant to the provision of the said paragraph or the preceding paragraph, and attached thereto a written statement concerning the said deductible amounts as well as the calculation of the amount of dividend income pertaining to the amount of dividend, etc. to be received from the specified foreign subsidiary company or affiliated foreign company and the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income, both of which are prescribed in paragraph (1) and the preceding paragraph. In this case, the amount to be deducted pursuant to the provision of paragraph (1) or the preceding paragraph shall be limited to the amount stated as such amount to be deducted. 例文帳に追加

３　第一項又は前項の規定は、第一項に規定する年分の確定申告書を提出し、又は当該確定申告書及びその翌年分以後前項の規定の適用を受けようとする年分までの各年分の確定申告書を連続して提出している場合であつて、その提出する第一項に規定する年分の確定申告書又は当該各年分の確定申告書に、それぞれ同項又は前項の規定による控除を受ける金額についてのその控除に関する記載があり、かつ、当該金額並びに第一項又は前項に規定する特定外国子会社等又は外国関係会社から受ける配当等の額に係る配当所得の金額及び課税対象留保金額に係る雑所得の金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、第一項又は前項の規定により控除される金額は、当該金額として記載された金額に限るものとする。 - 日本法令外国語訳データベースシステム

(8) The provisions of paragraph (1), paragraph (2), paragraph (4) and the preceding two paragraphs shall apply mutatis mutandis where the trust corporation prescribed in Article 4-7 of the Corporation Tax Act for a special purpose trust (limited to a trust corporation that shall be deemed to be a foreign corporation pursuant to the provision of Article 4-7(ii) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act, which falls under any of the categories of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act), pursuant to the provision of Article 142 of the said Act, calculates the amount of income categorized as domestic source income prescribed in Article 141 of the said Act in accordance with the provisions of the said Act. In this case, the phrase "Any amount ...from a special purpose trust..., which pertains to the business year" in paragraph (1) shall be deemed to be replaced with "Any amount ...from a special purpose trust..., which pertains to a business conducted in Japan and also pertains to the business year", and the phrase "Article 23(1) of the Corporation Tax Act" shall be deemed to be replaced with "Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the Corporation Tax Act, calculation is made in accordance with the provision of Article 23(1) of the said Act". 例文帳に追加

８　第一項、第二項、第四項及び前二項の規定は、特定目的信託に係る法人税法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第二号の規定により外国法人としてこの法律の規定を適用するもので、法人税法第百四十一条第一号から第三号までに掲げる外国法人に該当するものに限る。）が、同法第百四十二条の規定により同法第百四十一条に規定する国内源泉所得に係る所得につき同法の規定に準じて計算する場合について準用する。この場合において、第一項中「で当該特定目的信託」とあるのは「のうち国内において行う事業に係るもので当該特定目的信託」と、第二項中「法人税法第二十三条第一項」とあるのは「法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項」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 provisions of paragraph (1), paragraph (2), paragraph (4) and the preceding two paragraphs shall apply mutatis mutandis where the trust corporation prescribed in Article 4-7 of the Corporation Tax Act for a special investment trust (limited to a trust corporation that shall be deemed to be a foreign corporation pursuant to the provision of Article 4-7(ii) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act, which falls under any of the categories of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act), pursuant to the provision of Article 142 of the said Act, calculates the amount of income categorized as domestic source income prescribed in Article 141 of the said Act in accordance with the provisions of the said Act. In this case, the phrase "Any amount ...from a special investment trust..., which pertains to the business year" in paragraph (1) shall be deemed to be replaced with "Any amount ...from a special investment trust..., which pertains to a business conducted in Japan and also pertains to the business year", and the phrase "Article 23(1) of the Corporation Tax Act" shall be deemed to be replaced with "Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the Corporation Tax Act, calculation is made in accordance with the provision of Article 23(1) of the said Act". 例文帳に追加

８　第一項、第二項、第四項及び前二項の規定は、特定投資信託に係る法人税法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第二号の規定により外国法人としてこの法律の規定を適用するもので、法人税法第百四十一条第一号から第三号までに掲げる外国法人に該当するものに限る。）が、同法第百四十二条の規定により同法第百四十一条に規定する国内源泉所得に係る所得につき同法の規定に準じて計算する場合について準用する。この場合において、第一項中「で当該特定投資信託」とあるのは「のうち国内において行う事業に係るもので当該特定投資信託」と、第二項中「法人税法第二十三条第一項」とあるのは「法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項」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

(20) The provisions of paragraph (2) to paragraph (6), and paragraph (8) to paragraph (18) shall apply mutatis mutandis where a domestic financial institution, etc. prescribed in Article 6(8) of the Act shall be subject to the provisions of the main clause of paragraph (4) of the said Article as well as paragraph (6) and paragraph (7) of the said Article, all of which shall be applied mutatis mutandis pursuant Article 6(8) of the Act. In this case, in paragraph (3), the term "the name and domicile or residence or the location of the person's head office or principal office (hereinafter referred to as "domicile, etc." in this paragraph, the next paragraph and paragraph (8)), each of which is located outside Japan" and the term "name and domicile, etc. located outside Japan" shall be deemed to be replaced with "name and the location of the person's head office or principal office"; in paragraph (4) and paragraph (8), the term "name and domicile, etc. located outside Japan" shall be deemed to be replaced with "name and the location of the person's head office or principal office"; and in paragraph (11), the term "nonresident or foreign corporation" shall be deemed to be replaced with "nonresident or foreign corporation, or domestic financial institution, etc. prescribed in Article 6(8) of the Act." 例文帳に追加

２０　第二項から第六項まで及び第八項から第十八項までの規定は、法第六条第八項に規定する国内金融機関等につき同項において準用する同条第四項本文、第六項及び第七項の規定の適用がある場合について準用する。この場合において、第三項中「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の所在地（以下この項、次項及び第八項において「住所等」という。）」とあり、及び「氏名又は名称及び国外にある住所等」とあるのは「名称及び本店又は主たる事務所の所在地」と、第四項及び第八項中「氏名又は名称及び国外にある住所等」とあるのは「名称及び本店又は主たる事務所の所在地」と、第十一項中「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法第六条第八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

(i) The amount of a dividend payable: The remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 40-4(2)(ii) of the Act for the relevant business year of a specified foreign subsidiary company, etc. (where there is any amount of deductible dividend, etc. prescribed in the preceding paragraph or where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction with a domestic corporation listed in the items of Article 66-6(1) of the Act related to the said specified foreign subsidiary company, etc. and the amount of income to be reduced pursuant to the provisions of paragraph (1) or paragraph (2) contains any amount that shall not be paid to the said domestic corporation, the amount obtained by adding together those amounts to such amount of undistributed income) (where the amount of corporate income tax to be refunded as prescribed in (a) exceeds the amount of corporate income tax payable as prescribed in (a), such remaining amount shall be the amount obtained by adding the said amount of undistributed income and the said excess amount and then deducting therefrom the sum of the amounts listed in (b) and (c)): 例文帳に追加

一　配当可能金額　特定外国子会社等の各事業年度の法第四十条の四第二項第二号に規定する未処分所得の金額（前項に規定する控除対象配当等の額がある場合又は当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項若しくは第六十八条の八十八第一項の規定の適用があるときにおいて第一項若しくは第二項の規定による減額をされる所得の金額のうちに当該内国法人に支払われない金額がある場合は、これらの金額を加算した金額）から次に掲げる金額の合計額を控除した残額（イに規定する還付を受けることとなる法人所得税の額がイに規定する納付をすることとなる法人所得税の額を超える場合には、当該未処分所得の金額にその超える部分の金額を加算した金額からロ及びハに掲げる金額の合計額を控除した残額）をいう。 - 日本法令外国語訳データベースシステム

(i) The amount of a dividend payable: The remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 66-6(2)(ii) of the Act for the relevant business year of a specified foreign subsidiary company, etc. (where there is any amount of deductible dividend, etc. prescribed in the preceding paragraph, or where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction with a domestic corporation listed in the items of Article 66-6(1) of the Act related to the said specified foreign subsidiary company, etc. and the amount of income to be reduced pursuant to the provisions of paragraph (1) or paragraph (2) contains any amount that shall not be paid to the said domestic corporation, the amount obtained by adding together those amounts to such amount of undistributed income) (where the amount of corporate income tax to be refunded as prescribed in (a) exceeds the amount of corporate income tax payable as prescribed in (a), such remaining amount shall be the amount obtained by adding the said amount of undistributed income and the said excess amount and then deducting therefrom the sum of the amounts listed in (b) and (c)): 例文帳に追加

一　配当可能金額　特定外国子会社等の各事業年度の法第六十六条の六第二項第二号に規定する未処分所得の金額（前項に規定する控除対象配当等の額がある場合又は当該特定外国子会社等に係る同条第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項若しくは第六十八条の八十八第一項の規定の適用があるときにおいて第一項若しくは第二項の規定による減額をされる所得の金額のうちに当該内国法人に支払われない金額がある場合は、これらの金額を加算した金額）から次に掲げる金額の合計額を控除した残額（イに規定する還付を受けることとなる法人所得税の額がイに規定する納付をすることとなる法人所得税の額を超える場合には、当該未処分所得の金額にその超える部分の金額を加算した金額からロ及びハに掲げる金額の合計額を控除した残額）をいう。 - 日本法令外国語訳データベースシステム

(6) The normal profit margin specified by a Cabinet Order prescribed in Article 68-88(2)(i)(c) of the Act shall be the ratio of the amount of gross profits gained by a person who acquired the same or similar inventory assets as those for a foreign affiliated transaction through the purchase (limited to a purchase from a non-affiliated person), manufacture or any other acts (hereinafter such person shall be referred to as a "seller" in this paragraph and item (iii) of the next paragraph) through a transaction to sell the said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of the said inventory assets for a comparison purpose transaction from the total revenue arising from the sale of the said inventory assets for a comparison purpose transaction) against the sum of the said costs; provided, however, that where functions performed by the selling side or any other matters differ between a comparison purpose transaction and the said foreign affiliated transaction, such normal profit margin shall be the ratio after making a necessary adjustment for the differences in ratios caused by such disparity. 例文帳に追加

６　法第六十八条の八十八第二項第一号ハに規定する政令で定める通常の利益率は、国外関連取引に係る棚卸資産と同種又は類似の棚卸資産を、購入（非関連者からの購入に限る。）、製造その他の行為により取得した者（以下この項及び次項第三号において「販売者」という。）が当該同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この項において「比較対象取引」という。）に係る当該販売者の売上総利益の額（当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。）の当該原価の額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。 - 日本法令外国語訳データベースシステム

(5) The average balance of liabilities 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 average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 68-89(2) of the Act shall be the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said consolidated corporation which pertain to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 68-89(4)(viii) of the Act; the same shall apply in the next paragraph and paragraph (8)) (where the said average balance of liabilities exceeds the average balance of assets regarding assets pertaining to a specified bond transaction with a repurchase/resale agreement, etc. (the average balance of assets shall mean the amount calculated by a reasonable method as the average balance of the said assets' book value for the relevant consolidated business year; the same shall apply in the next paragraph), such calculated average balance of liabilities shall be the said average balance of assets; such average balance of assets shall be referred to as the "average balance of liabilities after adjustment" in paragraph (8)). 例文帳に追加

５　法第六十八条の八十九第二項に規定す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平均負債残高は、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、特定債券現先取引等（法第六十八条の八十九第四項第八号に規定する特定債券現先取引等をいう。次項及び第八項において同じ。）に係るものに係る平均負債残高（当該平均負債残高が当該特定債券現先取引等に係る資産に係る平均資産残高（当該連結事業年度の当該資産の帳簿価額の平均的な残高として合理的な方法により計算した金額をいう。次項において同じ。）を超える場合には、当該平均資産残高。第八項において「調整後平均負債残高」という。）とする。 - 日本法令外国語訳データベースシステム

(i) The amount of a dividend payable: The remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 68-90(2)(ii) of the Act for the relevant business year of a specified foreign subsidiary company, etc. (where there is any amount of a deductible dividend, etc. prescribed in the preceding paragraph, or where the provisions of Article 68-88(1) or Article 66-4(1) of the Act are applied to a transaction with a consolidated corporation listed in the items of Article 68-90(1) of the Act pertaining to the said specified foreign subsidiary company, etc. and the amount of income to be reduced pursuant to the provisions of paragraph (1) or paragraph (2) contains any amount that shall not be paid to the said consolidated corporation, the amount obtained by adding together those amounts to such amount of undistributed income) (where the amount of corporate income tax to be refunded as prescribed in (a) exceeds the amount of corporate income tax payable as prescribed in (a), the amount obtained by adding the said amount of undistributed income and the said excess amount and then deducting therefrom the sum of the amounts listed in (b) and (c)): 例文帳に追加

一　配当可能金額　特定外国子会社等の各事業年度の法第六十八条の九十第二項第二号に規定する未処分所得の金額（前項に規定する控除対象配当等の額がある場合又は当該特定外国子会社等に係る同条第一項各号に掲げる連結法人との間の取引につき法第六十八条の八十八第一項若しくは第六十六条の四第一項の規定の適用があるときにおいて第一項若しくは第二項の規定による減額をされる所得の金額のうちに当該連結法人に支払われない金額がある場合は、これらの金額を加算した金額）から次に掲げる金額の合計額を控除した残額（イに規定する還付を受けることとなる法人所得税の額がイに規定する納付をすることとなる法人所得税の額を超える場合には、当該未処分所得の金額にその超える部分の金額を加算した金額からロ及びハに掲げる金額の合計額を控除した残額）をいう。 - 日本法令外国語訳データベースシステム

1. Wholesale business: Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2, item (xx) of the Corporation Tax Act; the same shall apply in 1.) for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such revenues shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the "amount of sales transactions" in 1.), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such acquisition costs shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in 1.), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

（１）　卸売業　当該国外債発行事業年度の棚卸資産（法人税法第二条第二十号に規定する棚卸資産をいう。（１）において同じ。）の販売に係る収入金額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。（１）において「販売取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該国外債発行事業年度において取得した棚卸資産の取得価額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。（１）において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 日本法令外国語訳データベースシステム

(31) The provisions of paragraphs (13) to (17), and paragraphs (19) to (29) shall apply mutatis mutandis where a domestic financial institution, etc. prescribed in Article 6, paragraph (8) of the Act is be subject to the provisions of the main clause of paragraph (4) of said Article as well as paragraph (6) and paragraph (7) of said Article, all of which shall apply mutatis mutandis pursuant Article 6, paragraph (8) of the Act. In this case, in paragraph (14), the term "the name and domicile or residence or the location of the person's head office or principal office (hereinafter referred to as "domicile, etc." in this paragraph, the following paragraph and paragraph (19)), each of which is located outside Japan" and the term "name and domicile, etc. outside Japan" shall be deemed to be replaced with "name and the location of the person's head office or principal office"; in paragraph (15) and paragraph (19), the term "name and domicile, etc. outside Japan" shall be deemed to be replaced with "name and the location of the person's head office or principal office"; and in paragraph (22), the term "nonresident or foreign corporation" shall be deemed to be replaced with "nonresident or foreign corporation, or domestic financial institution, etc. prescribed in Article 6, paragraph (8) of the Act." 例文帳に追加

３１　第十三項から第十七項まで及び第十九項から第二十九項までの規定は、法第六条第八項に規定する国内金融機関等につき同項において準用する同条第四項本文、第六項及び第七項の規定の適用がある場合について準用する。この場合において、第十四項中「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の所在地（以下この項、次項及び第十九項において「住所等」という。）」とあり、及び「氏名又は名称及び国外にある住所等」とあるのは「名称及び本店又は主たる事務所の所在地」と、第十五項及び第十九項中「氏名又は名称及び国外にある住所等」とあるのは「名称及び本店又は主たる事務所の所在地」と、第二十二項中「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法第六条第八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

(vi) Where domestic source income specified in each item of Article 180(1) of the Act for the category of corporation listed in the relevant item is paid to the corporation's head office or other office, place of business or any other place equivalent thereto located outside Japan, the corporation is expected to, for the purpose of filing a proper return pursuant to the provisions of the Corporation Tax Act with regard to the relevant domestic source income, notify the corporation's office, place of business or any other place equivalent thereto prescribed in Article 17(i) (Place for Tax Payment of Foreign Corporations) of the said Act (in the case where there are two or more such places, the principal one; hereinafter referred to as the "office, etc. at the place for tax payment" in this item, paragraph (1)(ii) of the next Article, and Article 306(1)(i) (Procedures Required Where Foreign Corporations No Longer Satisfy the Requirements under the Special Provisions for Taxation, etc.)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters of the said domestic source income, and record these matters in its books at the said office, etc. at the place for tax payment, without fail, on every occasion that it receives the said domestic source income. 例文帳に追加

六　法第百八十条第一項各号に掲げる法人の区分に応じ当該各号に定める国内源泉所得がその法人の国外にある本店又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法人税法の規定による申告を適正に行うため、その法人が、当該国内源泉所得の支払を受ける都度、その法人の同法第十七条第一号（外国法人の納税地）に規定する事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百六条第一項第一号（外国法人が課税の特例の要件に該当しなくなつた場合の手続等）において「納税地にある事務所等」という。）に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該納税地にある事務所等においてこれらの事項をその帳簿に記録することが確実であると見込まれること。 - 日本法令外国語訳データベースシステム

This article refers to an invention claimed in a patent application that is identical to an invention or device (excluding an invention or device made by the inventor of the invention claimed in the said patent application) disclosed in the description, scope of claims, or drawings (in the case of a foreign-language application under Article 36bis (2), foreign language documents as provided in Article 36bis (1)) originally attached to another patent application or registration application of a utility model filed prior to the date that the said patent application was filed and published after the said patent application was filed in the patent gazette under Article 66 (3) of the Patent Act (hereinafter referred to as “gazette containing the patent”) or in the utility model bulletin under Article 14 (3) of the utility Model Act (Act No.123 of 1959) (hereinafter referred to as “utility model bulletin”) describing matters provided for in each of the paragraph s of the respective Article or the publication of the patent application. In this case, a patent shall not be granted for the invention notwithstanding Article 29 (1). 例文帳に追加

特許出願に係る発明が当該特許出願の日前の他の特許出願又は実用新案登録出願であって当該特許出願後に第六十六条第三項の規定により同項各号に掲げる事項を掲載した特許公報(以下「特許掲載公報」という)の発行若しくは出願公開又は実用新案法(昭和三十四年法律第百二十三号)第十四条第三項の規定により同項各号に掲げる事項を掲載した実用新案公報(以下「実用新案掲載公報」という)の発行がされたものの願書に最初に添付した明細書、特許請求の範囲若しくは実用新案登録請求の範囲又は図面(第三十六条の二第二項の外国語書面出願にあっては、同条第一項の外国語書面)に記載された発明又は考案(その発明又は考案をした者が当該特許出願に係る発明の発明者と同一の者である場合におけるその発明又は考案を除く)と同一であるときは、その発明については、前条第一項の規定にかかわらず、特許を受けることができない。 - 特許庁

(10) When a Futures Commission Merchant intends to receive approval under paragraph 7, item 3 or paragraph 8, item 3, he/she shall submit a written application for approval including the following matters to the competent ministry with a copy of contract or an equivalent document attached to it: (i) trade name; (ii) the date of receiving permission or the date of the renewal of permission; (iii) the amount of the Payment before Maturity, etc. (in the case where the amount is denominated in a foreign currency, the amount of the Payment before Maturity, etc. and the amount thereof in Japanese Yen); (iv) the amount of the current short-term subordinated debts or long-term subordinated debts and those after making the Payment before Maturity, etc. (in the case where the amount is denominated in foreign currency, the amount of the short-term subordinated debts or long-term subordinated debts and the amount thereof in Japanese Yen); (v) the reasons for the Payment before Maturity, etc.; (vi) the scheduled date of the Payment before Maturity, etc.; (vii) the financing methods and other concrete measures for maintaining the sufficient Net Assets Regulation Ratio (which means the Net Assets Regulation Ratio prescribed in Article 211, paragraph 1 of the Act; the same shall apply hereinafter); (viii) the estimated Net Assets Regulation Ratio after making the Payment before - 56 - Maturity, etc. 例文帳に追加

１０ 第七項第三号又は第八項第三号の承認を受けようとする商品取引員は、次に掲げる 事項を記載した承認申請書に契約書の写し又はこれに準ずる書類を添付して、主務大臣 に提出しなければならない。 一商号 二許可年月日又は許可更新年月日 三期限前弁済等の額（外貨建てである場合にあっては、期限前弁済等の額及びその円 換算額）四現在及び期限前弁済等を行った後の短期劣後債務又は長期劣後債務の額（外貨建て である場合にあっては、短期劣後債務又は長期劣後債務の額及びその円換算額）五期限前弁済等を行う理由 六期限前弁済等の予定日 七十分な純資産額規制比率（法第二百十一条第一項に規定する純資産額規制比率をい う。以下同じ。）を維持するための資本金調達その他の具体的措置の内容 八期限前弁済等を行った後の純資産額規制比率の推定値 - 経済産業省

The amount of such bonds held as part of the government's foreign exchange reserves is not subject to disclosure, so I would like you to ask the Finance Minister about that. According to an examination by the Financial Markets Strategy Team, my advisory group, of data compiled by the U.S. Treasury Department, GSE bonds held in Asia - these are not limited to bonds issued by Fannie Mae and Ginnie Mae (Government National Mortgage Association) - amounted to around 800 billion dollars. This data is more than one year old, as it represents the figures as of June 2007. 例文帳に追加

これは、外準（外貨準備高）（における保有額）がディスクロージャーされておりませんので、財務大臣にお聞きいただきたいと思いますが、私のところの（金融市場）戦略チームで調べましたところ、これはアメリカの財務省の方の資料でしょうか、ＧＳＥ債といっても別にファニーメイ、ジニーメイ（連邦政府抵当金庫）だけではありませんが、ＧＳＥ債のアジアの保有額が大体8,000億ドル位でしょうか、これは、ちょっと古い数字ですが、2007年6月末ですから１年以上前の数字になりますけれども、アジアで8,000億ドル保有している - 金融庁

Even if we act urgently, a revision cannot be made in time for the announcement of the financial results for the first half ended in September. The fiscal year ends mostly in December according to foreign accounting standards, while most Japanese companies close annual account books in March, although they announce results for the quarter ending in December. In any case, it is problematic that there is a gap between the standards in Japan and abroad, so I hope that a conclusion on this matter will be reached quickly from the viewpoint of ensuring consistency, and I am strongly interested in this matter. 例文帳に追加

ただ緊急ということになれば、９月期決算というのはとてもこれは間に合いませんけれども、世界の会計基準は大体12月が決算になっていますね。日本は３月が大体多いですけれども、そうすると12月決算、しかし日本は四半期決算が12月にありますけれども、その時にちょっと基準がずれちゃうという問題点が出てきますので、これは整合性を持たせるという意味からも私は早急にこれは結論を出してもらいたいし、これについては私自身も強い関心を今持っているところでございます。 - 金融庁

The FSA believes that it is important to strengthen the international competitiveness of Japan's capital market and develop it as an attractive market in which domestic and foreign investors can conduct investment activity with a sense of safety. I visited the securities markets of New York and Hong Kong in August last year while keeping in mind the global trend regarding exchanges. I also attended the New Year's ceremony at the Tokyo Stock Exchange on January 4 this year. In any case, we will make efforts to improve the financial and capital markets while keeping that in mind. 例文帳に追加

金融庁としましても、我が国の資本市場の国際的な競争力を強化して、内外の投資家が安心して投資できる魅力あるマーケットを構築することが重要だと考えております。取引所をめぐる世界的な動向も十分念頭に置きながら、私も去年8月ニューヨーク・香港の証券市場に行かせて頂きましたし、また今年の1月４日の大発会にも行かせて頂いたわけでございます。いずれにしても、そういったことを念頭に置きながら、金融資本市場の整備に取り組んでまいりたいというふうに思っております。 - 金融庁

It is true that the Financial Services Agency has directly received various complaints from small and medium-size enterprises (SMEs) that have incurred significant losses following volatile movements in foreign exchange rates. The FSA revised the guideline for supervision regarding the sale of derivatives in 2010. The FSA is analyzing requests for consultation and complaints from companies that have incurred losses from derivative contracts and it will continue to take appropriate actions when necessary to protect customers. 例文帳に追加

ここで為替の変動が起きましたから、非常に損失を被った中小企業が、色々な苦情を金融庁に直接持ってきているところも事実でございます。しかしながら、これはあくまで金融庁といたしましても、デリバティブ契約で損失を受けた企業からの相談・苦情を分析いたしておりまして、平成22年にデリバティブ販売に関わる監督指針を改正してきたところでございますが、今後とも引き続き顧客保護上必要な事項については適切に対応してまいりたいというふうに思っております。 - 金融庁