「First day」に関連した英語例文の一覧と使い方(32ページ目) - Weblio英語例文検索

You see, we are examining the matter in various administrative respects now, which actually led to a little incident the other day where I have told off my staff for the first time since I took office. In the light of the oversight and inspection authority that we have, I said, "As the government is paying, which means using taxpayers' money, you, in the position of the staff, must assume a stricter attitude in what you do." 例文帳に追加

何で合意にするのか、まだ、私は日米間のそういう合意の着弾点も聞いておりませんから。日米合意ですから、双方がちゃんと合意しなければいけないわけで、私は、そのことを鳩山総理はよく分かっておられると思いますよ。とにかく、「ホワイトハウスと総理との間で、この沖縄の問題の基本的なことをきちんと合意していくべきだ」ということを、私は、前から総理に申し上げています。「単純な、純軍事技術的な観点から沖縄の問題を取り上げるべきではない」ということを申し上げているのですけれども、総理も「そうだ」ということを私には言っておられますから、そのようにきちんとおやりになるだろうと思っています。 - 金融庁

(2) No later than the first day of the period provided for in Article 236(1)(iv) with respect to the Share Options provided for in item (i), paragraph (1) of the preceding article, a Stock Company shall notify shareholders (or, for a Company with Class Shares, Class Shareholders of the classes under item (iv), paragraph (1) of the preceding article) and the Registered Pledgees of Shares thereof, of the features and number of the Share Options (in the cases provided for in item (ii), paragraph (1) of the preceding article, including the classes of Bonds that have been allotted to such shareholders and the total of the amounts for each Bond) that have been allotted to such shareholders. 例文帳に追加

２　株式会社は、前条第一項第一号の新株予約権についての第二百三十六条第一項第四号の期間の初日の二週間前までに、株主（種類株式発行会社にあっては、前条第一項第四号の種類の種類株主）及びその登録株式質権者に対し、当該株主が割当てを受けた新株予約権の内容及び数（前条第一項第二号に規定する場合にあっては、当該株主が割当てを受けた社債の種類及び各社債の金額の合計額を含む。）を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 10 In the case where this Act and the Stock Company Shoko Chukin Bank Act (Act No. of 2007), the Stock Company Development Bank of Japan Act (Act No. of 2007), or the Act on the Financial Institution for Local Publicly Managed Enterprises, etc. (Act No. of 2007) have provisions revising the provisions of the same Act, if said revising provisions come into effect on the same day, the provisions of said Act shall be revised first by the Stock Company Shoko Chukin Bank Act, the Stock Company Development Bank of Japan Act, or the Act on the Financial Institution for Local Publicly Managed Enterprises, etc., and then revised by this Act. 例文帳に追加

第十条　この法律及び株式会社商工組合中央金庫法（平成十九年法律第　　　号）、株式会社日本政策投資銀行法（平成十九年法律第　　　号）又は地方公営企業等金融機構法（平成十九年法律第　　　号）に同一の法律の規定についての改正規定がある場合において、当該改正規定が同一の日に施行されるときは、当該法律の規定は、株式会社商工組合中央金庫法、株式会社日本政策投資銀行法又は地方公営企業等金融機構法によってまず改正され、次いでこの法律によって改正されるものとする。 - 日本法令外国語訳データベースシステム

(4) The provisions of Article 51, paragraph (1), Article 51-2, paragraph (1), Article 51-3, paragraph (1), Article 61, paragraph (1), Article 61-2, paragraph (1) and Article 61-3, paragraph (1) shall not apply to the allowance for expenses provided to an Insured Person Requiring Long-Term Care, etc., that has received an Entry of Benefit Reduction Amount, etc., pursuant to the provisions of paragraph (1) from the first day of the month following the month when said Entry is entered to when said Benefit Reduction Period expires regarding the expenses that are necessary for In-Home Service, Community-Based Service, Facility Service, Preventive Long-Term Care Service and Community-Based Service for Preventive Long-Term Care. 例文帳に追加

４　第一項の規定により給付額減額等の記載を受けた要介護被保険者等が、当該記載を受けた日の属する月の翌月の初日から当該給付額減額期間が経過するまでの間に受けた居宅サービス、地域密着型サービス、施設サービス、介護予防サービス及び地域密着型介護予防サービスに要する費用については、第五十一条第一項、第五十一条の二第一項、第五十一条の三第一項、第六十一条第一項、第六十一条の二第一項及び第六十一条の三第一項の規定は、適用しない。 - 日本法令外国語訳データベースシステム

(i) a person who has filed an equivalent application (s) to the application for variety registration in a State Party, an Intergovernmental Organization Party or a Member State (hereinafter collectively referred to as "application in a State Party") or his/her successor in title (limited to a Japanese national, a person belonging to a Contracting Party or a Member State, or a person having a domicile or residence (in the case of a juridical person, business office) in Japan, a Contracting Party or a Member State): where the person or his/her successor in title files an application for variety registration in relation to the variety pertaining to the said application in a State Party, within one year from the day following the date of filing of the first application in a State Party (hereinafter referred to as "date of application in a State Party"); or 例文帳に追加

一　締約国、政府間機関又は同盟国に対する品種登録出願に相当する出願（以下「締約国出願」と総称する。）をした者又はその承継人（日本国民、締約国等若しくは同盟国に属する者又は日本国、締約国等若しくは同盟国に住所若しくは居所（法人にあっては、営業所）を有する者に限る。）　締約国出願のうち最先の出願をした日（以下「締約国出願日」という。）の翌日から一年以内に当該締約国出願に係る品種につき品種登録出願をする場合 - 日本法令外国語訳データベースシステム

The first case is the twenty-sixth Emperor Keitai (according to the Kojiki (Records of Ancient Matters) and the Nihonshoki (Chronicles of Japan)) who was supposed to be a descendant from five generations (grandson of great-grandson) of Emperor Ojin who lived in Echizen (present-day Fukui Prefecture) or Omi (Shiga Prefecture); there is a theory that he didn't succeed any bloodlines of former Emperors, leading to a dynastic change; however, it was identified that the genealogy, indicating that he was a descendant of Emperor Ojin, no later than the era of Empress Suiko, was handed down through recent research. Refer to Emperor Keitai.), after the death of the twenty-fifth Emperor Buretsu, Emperor Keitai moved from another province and ascended the throne since Emperor Buretsu's direct descendants were all female descendants (no male descendants). 例文帳に追加

1つは第26代の継体天皇の場合であり（記紀による）、彼は越前（現在の福井県）もしくは近江（滋賀県）に住んでいた応神天皇の5世孫（曾孫の孫）とされており（それまでの天皇とは血のつながりがなく王朝交代となったとの説が存在するが、少なくとも推古天皇期には応神天皇子孫であったとの系譜伝承があったことも近年の研究から明らかになっている。継体天皇の項参照。）、第25代武烈天皇が死去した後、直系に女子はいたが男子がいなかったため地方から迎えられて天皇となった。 - Wikipedia日英京都関連文書対訳コーパス

Therefore, the chief inspector shall explain to the financial institution before on-the-spot inspection (or promptly after commencing on-the-spot inspection in cases where no advance notice is given) that the disclosure of inspection-related information and the content of the inspection results notice to any third party (Note 2) is prohibited .excluding disclosure to the inspection and supervisory departments/bureaus and the financial institution. without the prior approval of the chief inspector before the completion of the on-the-spot inspection or the head of the Evaluation Division of the Inspection Bureau (or the head of the division in charge of evaluation at the Local Finance Bureau) after the completion of the on-the-spot inspection, and shall obtain approval by the first day of the on-the-spot inspection (or promptly after commencing on-the-spot inspection in cases where no advance notice is given). 例文帳に追加

このため主任検査官は、立入前に（無予告の場合は、立入開始後、速やかに）、被検査金融機関に対して、検査関係情報及び検査結果通知書の内容について、立入終了前であれば主任検査官、立入終了後であれば検査局審査課長（財務局においては、審査担当課長）の事前の承諾なく、検査・監督部局又は被検査金融機関以外の第三者（注２）に開示してはならない旨を説明し、立入初日までに（無予告の場合は、立入開始後、速やかに）、この旨の承諾を得る。 - 金融庁

(3) When the applicable period referred to in item (ii) of paragraph (1) of Article 32-4 of the Act (hereinafter referred to as "the applicable period" in this Article) exceeds three months, annual working days stipulated by Ordinance of the Ministry of Health, Labour and Welfare referred to in paragraph (3) of Article 32-4 of the Act shall be limited to 280 days in the applicable period. However, in case where the applicable period exceeds three months and there had been the other agreement (including resolutions by a labor-management or resolutions by a working hours reduction task force committee) (if there had been more than one agreement, an agreement just before the new agreement shall be applicable; hereinafter referred to in this paragraph as "the former agreement") under the provisions of paragraph (1) of Article 32-4 of the Act with its applicable period exceeding three months and containing one year or less whose last day is followed by the first day of the applicable period, yearly working days shall be shorter one, either days determined by subtracting one day from the yearly working days in the applicable period stipulated under the former agreement or 280 days, if the daily limited working hours exceed longer one, either the daily limited working hours stipulated under the former agreement or nine hours, or the weekly limited working hours exceed longer one, either the weekly limited working hours stipulated under the former agreement or 48 hours. 例文帳に追加

３　法第三十二条の四第三項の厚生労働省令で定める労働日数の限度は、同条第一項第二号の対象期間（以下この条において「対象期間」という。）が三箇月を超える場合は対象期間について一年当たり二百八十日とする。ただし、対象期間が三箇月を超える場合において、当該対象期間の初日の前一年以内の日を含む三箇月を超える期間を対象期間として定める法第三十二条の四第一項の協定（労使委員会の決議及び労働時間短縮推進委員会の決議を含む。）（複数ある場合においては直近の協定（労使委員会の決議及び労働時間短縮推進委員会の決議を含む。）。以下この項において「旧協定」という。）があつた場合において、一日の労働時間のうち最も長いものが旧協定の定める一日の労働時間のうち最も長いもの若しくは九時間のいずれか長い時間を超え、又は一週間の労働時間のうち最も長いものが旧協定の定める一週間の労働時間のうち最も長いもの若しくは四十八時間のいずれか長い時間を超えるときは、旧協定の定める対象期間について一年当たりの労働日数から一日を減じた日数又は二百八十日のいずれか少ない日数とする。 - 日本法令外国語訳データベースシステム

(iii) A specified measuring instrument (except those listed in the preceding two paragraphs) affixed with a periodic inspection mark set forth in Article 24, paragraph 1, verification mark, or measurement certification inspection mark set forth in Article 109, paragraph 1 whose fixed period, specified by Cabinet Order for each type of specified measuring instruments has not passed, as of date of execution of a periodic inspection publicly notified pursuant to the provisions of Article 21, paragraph 2 (hereinafter referred to as an "execution date"), since the first day of the following month from the year and month indicated on the mark (limited to those indicated pursuant to the provision of Article 72, paragraph 3 or Article 96, paragraph 3, in the case of year and month indicated on a verification mark, etc.). 例文帳に追加

三　第二十四条第一項の定期検査済証印、検定証印等又は第百十九条第一項の計量証明検査済証印であって、第二十一条第二項の規定により公示された定期検査の実施の期日（以下「実施期日」という。）において、これらに表示された年月（検定証印等に表示された年月にあっては、第七十二条第三項又は第九十六条第三項の規定により表示されたものに限る。）の翌月一日から起算して特定計量器ごとに政令で定める期間を経過していないものが付されている特定計量器（前二号に掲げるものを除く。） - 日本法令外国語訳データベースシステム

(4) The prospective amount of an insurance premium amount which is divided by the number of payments as set forth in the preceding paragraph, with respect to said Primary Insured Person, is the amount that shall be the amount obtained by dividing the amount which is calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare based on said insurance premium amount of said fiscal year by the number of payments of said Old Age, etc., Pension Benefit during the period from the first day to September 30 of the year following of said fiscal year (with regard to a Primary Insured Person pertaining to a notification pursuant to the provisions of paragraph (5) of the preceding Article, the date shall be June 1 of the same fiscal year, and with regard to a Primary Insured Person pertaining to the notification pursuant to the provisions of paragraph (6) of the same Article, the date shall be August 1 of the same fiscal year). 例文帳に追加

４　前項の支払回数割保険料額の見込額は、当該第一号被保険者につき、当該年度の保険料額を基礎として厚生労働省令で定めるところにより算定した額を、当該年度の翌年度の初日（前条第五項の規定による通知に係る第一号被保険者については同年度の六月一日とし、同条第六項の規定による通知に係る第一号被保険者については同年度の八月一日とする。）から九月三十日までの間における当該老齢等年金給付の支払の回数で除して得た額とする。 - 日本法令外国語訳データベースシステム

(2) A Municipality, with regard to a Primary Insured Person as prescribed in the preceding paragraph, when an Old Age, etc., Pension Benefit as prescribed in the same paragraph is paid during the period from June 1 to September 30 of the year including the said first day of said fiscal year, shall collect as the insurance premium amount pertaining to each payment, the amount equivalent to the amount of said insurance premium pertaining to said Primary Insured Person divided by the number of payments as prescribed in the same paragraph (in a case of special circumstances in which it is determined inappropriate to pay said amount, the amount shall be the amount specified by said Municipality by taking into consideration the income status and other circumstances) pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare, by the method of special collection. 例文帳に追加

２　市町村は、前項に規定する第一号被保険者について、当該年度の初日の属する年の六月一日から九月三十日までの間において同項に規定する老齢等年金給付が支払われるときは、それぞれの支払に係る保険料額として、当該第一号被保険者に係る同項に規定する支払回数割保険料額に相当する額（当該額によることが適当でないと認められる特別な事情がある場合においては、所得の状況その他の事情を勘案して市町村が定める額とする。）を、厚生労働省令で定めるところにより、特別徴収の方法によって徴収するものとする。 - 日本法令外国語訳データベースシステム

(ii) a person who has filed an equivalent application(s) to the application for variety registration in a state provided in item 3 of Article 10 which allows Japanese nationals to claim a right of priority under the same conditions as Japan does (excluding State Parties and Member States; hereinafter referred to as "Designated State")(hereinafter referred to as "application in a Designated State") or his/her successor in title (limited to a Japanese national or a person belonging to a Designated State): where the person or his/her successor in title files an application for variety registration in relation to the variety pertaining to the said application in a Designated State, within one year from the day following the date of the filing of the first application in a Designated State (hereinafter referred to as "date of application in a Designated State"). 例文帳に追加

二　前条第三号に規定する国であって日本国民に対し日本国と同一の条件により優先権の主張を認めるもの（締約国及び同盟国を除く。以下「特定国」という。）に対する品種登録出願に相当する出願（以下「特定国出願」という。）をした者又はその承継人（日本国民又は当該特定国に属する者に限る。）　特定国出願のうち最先の出願（当該特定国に属する者にあっては、当該特定国出願）をした日（以下「特定国出願日」という。）の翌日から一年以内に当該特定国出願に係る品種につき品種登録出願をする場合 - 日本法令外国語訳データベースシステム

(5) In the case that an entrepreneur is ordered to pay a surcharge pursuant to the provisions of paragraph 1, the term "ten percent" appearing in paragraph 1 shall be "eight percent," the term "three percent" shall be "two point four percent", the term "two percent" shall be "one point six percent", the term "four percent" in the preceding paragraph shall be "three point two percent", the term "one point two percent" shall be "one percent", and the term "one percent" shall be "zero point eight percent" if the said entrepreneur had discontinued the relevant violation (limited to cases where the period of implementation pertaining to the violation is less than two years, except for cases that fall under the next paragraph) by the day one month prior to the date when the measure listed in item 4 of paragraph 1 of Article 47 or the measure as provided for in paragraph 1 of Article 102 was first made in relation to the case pertaining to the said violation (hereinafter referred to as "investigation start date" in this Article) (if the said measure is not made, the day one month prior to the date when the said entrepreneur received the notice pertaining to the said violation pursuant to the provisions of paragraph 5 of Article 49, as applied mutatis mutandis pursuant to paragraph 6 of Article 50 after deemed replacement (hereinafter referred to as "advance notice" in next paragraph and paragraph 7). 例文帳に追加

５　第一項の規定により課徴金の納付を命ずる場合において、当該事業者が、当該違反行為に係る事件について第四十七条第一項第四号に掲げる処分又は第百二条第一項に規定する処分が最初に行われた日（以下この条において「調査開始日」という。）の一月前の日（当該処分が行われなかつたときは、当該事業者が当該違反行為について第五十条第六項において読み替えて準用する第四十九条第五項の規定による通知（次項及び第七項において「事前通知」という。）を受けた日の一月前の日）までに当該違反行為をやめた者（次項に該当する場合を除き、当該違反行為に係る実行期間が二年未満である場合に限る。）であるときは、第一項中「百分の十」とあるのは「百分の八」と、「百分の三」とあるのは「百分の二・四」と、「百分の二」とあるのは「百分の一・六」と、前項中「百分の四」とあるのは「百分の三・二」と、「百分の一・二」とあるのは「百分の一」と、「百分の一」とあるのは「百分の〇・八」とする。 - 日本法令外国語訳データベースシステム

(ii) Where the average salary amount (meaning the average monthly amount of salary per worker calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare based on the amount of salary paid regularly every month according to the Monthly Labor Survey prepared by the Ministry of Health, Labour and Welfare; hereinafter the same shall apply in this item) per period categorized as January to March, April to June, July to September, and October to December (hereinafter referred to as a "quarter" in this Article) has exceeded 110 percent or fallen below 90 percent of the average salary for the quarter containing the day of the occurrence of the grounds for calculation (in cases where the amount calculated pursuant to the provision of this item (hereinafter referred to as the "revised daily amount" in this item) is regarded as the basic daily temporary absence from work benefit amount, the quarter two quarters before the first quarter for which said revised basic daily amount is to be used as the basis for calculating the amount of temporary absence from work compensation benefits, etc.), in relation to the temporary absence from work compensation benefits, etc. for which grounds for payment arise on or after the first day contained in the quarter two quarters after the quarter in which such increase or decrease has occurred, the basic daily temporary absence from work benefit amount shall be the amount obtained by multiplying the amount calculated as the basic daily benefit amount pursuant to the provision of the preceding Article (in cases where a revised daily amount is regarded as the basic daily temporary absence from work benefit amount, said revised daily amount) by a rate specified by the Minister of Health, Labour and Welfare based on that rate of increase or decrease. 例文帳に追加

二　一月から三月まで、四月から六月まで、七月から九月まで及び十月から十二月までの各区分による期間（以下この条において「四半期」という。）ごとの平均給与額（厚生労働省において作成する毎月勤労統計における毎月きまつて支給する給与の額を基礎として厚生労働省令で定めるところにより算定した労働者一人当たりの給与の一箇月平均額をいう。以下この号において同じ。）が、算定事由発生日の属する四半期（この号の規定により算定した額（以下この号において「改定日額」という。）を休業給付基礎日額とすることとされている場合にあつては、当該改定日額を休業補償給付等の額の算定の基礎として用いるべき最初の四半期の前々四半期）の平均給与額の百分の百十を超え、又は百分の九十を下るに至つた場合において、その上昇し、又は低下するに至つた四半期の翌々四半期に属する最初の日以後に支給すべき事由が生じた休業補償給付等については、その上昇し、又は低下した比率を基準として厚生労働大臣が定める率を前条の規定により給付基礎日額として算定した額（改定日額を休業給付基礎日額とすることとされている場合にあつては、当該改定日額）に乗じて得た額を休業給付基礎日額とする。 - 日本法令外国語訳データベースシステム

Article 5 (1) When a person who has already established a large-scale retail store, at the time of the enforcement of this Act, intends to change the matters listed in Article 5, paragraph (1), item (iv) to item (vi), with regard to said large-scale retail store, for the first time on or after the date of the enforcement of this Act (with regard to a large-scale retail store whose total store floor area comes to exceed the total as on the date of the enforcement of this Act as a result of the commencement of business or the increase of the store floor area pertaining to a notification under the provision of Article 5, paragraph (1) or Article 6, paragraph (1) or paragraph (2) of the Former Act, by the day on which eight months have elapsed from the date of the enforcement of this Act, for the first time on or after the date of the commencement of business or the increase of the store floor area), such person shall notify the prefecture to that effect and regarding any matters listed in Article 5, paragraph (1), item (i), item (ii), or item (iv) to item (vi) that are other than those pertaining to said change. 例文帳に追加

第五条　この法律の施行の際現に大規模小売店舗を設置している者は、当該大規模小売店舗について第五条第一項第四号から第六号までに掲げる事項の変更であってこの法律の施行の日以後最初に行われるもの（この法律の施行の日から八月を経過する日までの間に、旧法第五条第一項又は第六条第一項若しくは第二項の規定による届出に係る営業の開始又は店舗面積の増加をすることにより店舗面積の合計がこの法律の施行の日における店舗面積の合計を超えることとなる大規模小売店舗については、その営業の開始又は店舗面積の増加の日以後最初に行われるもの）をしようとするときは、その旨及び第五条第一項第一号、第二号又は第四号から第六号までに掲げる事項で当該変更に係るもの以外のものを都道府県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

I have instructed the new director-general of the Supervisory Bureau of the Financial Services Agency (FSA) to visit the earthquake-stricken areas next week first of all. Ahead of the director-general's visit, we dispatched the Director of the Banks Division II, Mr. Nishida, to those areas immediately after he was appointed to the post for a meeting with representatives from financial institutions in the Tohoku region. I have instructed the new Director-General of the Supervisory Bureau to visit the Tohoku region next week first of all. This is the top priority issue, so I greatly appreciate cooperation provided by financial institutions and life and non-life insurance companies in this respect. This is the top priority issue, so I greatly appreciate cooperation provided by financial institutions and life and non-life insurance companies in this respect. Regarding earthquake insurance, I have been told that insurance claims totaling more than one trillion yen have been paid, including more than 500 billion yen in Miyagi Prefecture alone. The other day, the chairman of a certain bank came to me after being appointed to the post at a general shareholders' meeting and told me that deposits at his bank's Sendai branch had increased. 例文帳に追加

来週、いの一番に震災の地域に行っていただきたいということを言っておりまして、監督局長の前に、西田銀行第二課長ですが、これも人事の後すぐ行かせていただきまして、東北地方の金融機関の方々にお集まりいただいて、やらせていただいておりますし、来週新たに代わった監督局長も一番最初に東北地方に行くようにと、私から指示を出させていただいておりまして、これは本当に最重点課題でございますから、そういった中で金融機関、それから損保、生保等々、非常にありがたいことによく協力していただいておりますし、地震保険も今度のことに関しては1兆円以上いっていたと、宮城県だけで地震保険で5,000億円以上出したという報告も聞いておりますし、この前ある銀行の会長が来まして、株主総会で選ばれたからと、その会長が言うに、「自見さん、うちの仙台支店の預金が増えましたよ」と言うんです。 - 金融庁

(a) The application shall relate to one invention only or to a group of inventions forming a single general inventive concept. (Sec. 38.1, IP CODE) (b) If several independent inventions which do not form a single general inventive concept are claimed in one application, the Director may require that the application be restricted to a single invention. A later application filed for an invention divided out shall be considered as having been filed on the same day as the first application: Provided that the later application is filed within four months after the requirement to divide becomes final, or within such additional time, not exceeding four months, as may be granted. Provided further, That each divisional application shall not go beyond the disclosure in the initial application. (Sec. 38.2, IP CODE)例文帳に追加

(a)出願は，1の発明又は単一の発明概念を形成する1群の発明についてのみ行う。(IP法第38条(38.1)) (b)単一の発明概念を形成しない複数の独立した発明が1の出願においてクレームされている場合は，局長は，当該出願を単一の発明に限定するよう要求することができる。分割した発明についてなされる後の出願は，最初の出願と同一の日に出願されたものとみなす。ただし，分割の要求が確定した後4月以内又は4月を超えない範囲で認められる追加期間内に後の出願がなされることを条件とする。更に，各分割出願が当初の出願における開示の範囲を超えないことを条件とする。(IP法第38条(38.2)) - 特許庁

3. Trademarks and trade names not included in the preceding paragraph the grant of which has been published, or the last renewal of which has been applied for under the terms of the 1988 Law on Trademarks, but prior to the entry into force of Law 14/1999 on Fees and Public Prices for Services Provided by the Nuclear Safety Council, shall be subject, up to the first renewal made following the entry into force of this Law, to payment of the corresponding five-year fees, on pain of lapse. For these purposes, the expiry date of the second five-year term shall be the last day of the month in which the fifth anniversary of the filing date of the original registration application falls, and the corresponding payment shall be made within the three months preceding the expiry date or in the month following said date.例文帳に追加

(3) 前項に含まれない商標及び商号であって，その付与が公告されている，又はその最後の更新が1988年商標法の規定に基づいて出願されたが，原子核安全理事会により提供されるサービスについての手数料及び公定料金に関する法律(法律No.14/1999)の施行前であったものは，本法の施行後に行われた初回更新まで，対応する5年ごとの手数料の納付を条件とするが，失効の罰則付きとする。これらの目的で，第2回の5年の期間の納付期日は原登録出願の出願日の5周年月の末日とし，対応する納付は納付期日に先立つ3月以内又は当該期日の翌月に行うものとする。 - 特許庁

The date establishing priority shall be: (a) in general, the date of filing of the trademark application (application priority); (b) in the cases defined by the Paris Convention for the Protection of Industrial Property, the date of filing of a foreign application (convention priority); (c) in the cases defined in the communication of the President of the Hungarian Patent Office published in the Hungarian Official Gazette, the first day of displaying the sign at an exhibition, which shall not be earlier than six months prior to the date of filing of the application (exhibition priority); (d) the date of filing of a prior and pending trademark application for the same sign, which is not earlier than six months prior to the application in question, provided that there has been no other priority claimed in relation thereto (internal priority).例文帳に追加

優先権を設定する日は，次のとおりとする。 (a) 一般的に，商標の出願日(出願による優先権) (b) 工業所有権の保護に関するパリ条約によって規定されている場合については，外国出願の出願日(条約による優先権) (c) ハンガリー官報に公告されたハンガリー特許庁長官の通達において規定されている場合については，当該標識を博覧会で展示した最初の日であって当該商標出願の出願日前6月以内であるもの(博覧会優先権)。 (d) 同一の標識について係属中の先の出願の出願日であって問題の出願前6月以内であるもの。ただし，それに関して他の優先権が主張されていないことを条件とする。(国内優先権) - 特許庁

Article 228 (1) Where a trustee has distributed trust property to a beneficiary, if any deficit (meaning the amount obtained by deducting the amount of assets on the balance sheet from the amount of liabilities on the same in cases where the amount of liabilities exceeds the amount of assets; hereinafter the same shall apply in this paragraph) occurs as of the time set forth in Article 222, paragraph (4), when it first comes after the day on which said delivery was made, the persons listed in the following items shall have the joint and several liability specified in the respective items (in the case of the beneficiary set forth in item (ii), the joint and several liability up to the amount of each delivery actually received); provided, however, that this shall not apply where the trustee has proved that the trustee did not fail to exercise due care in performing trustee's duties: 例文帳に追加

第二百二十八条　受託者が受益者に対する信託財産に係る給付をした場合において、当該給付をした日後最初に到来する第二百二十二条第四項の時期に欠損額（貸借対照表上の負債の額が資産の額を上回る場合において、当該負債の額から当該資産の額を控除して得た額をいう。以下この項において同じ。）が生じたときは、次の各号に掲げる者は、連帯して（第二号に掲げる受益者にあっては、現に受けた個別の給付額の限度で連帯して）、当該各号に定める義務を負う。ただし、受託者がその職務を行うについて注意を怠らなかったことを証明した場合は、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) With regard to a Company (including a Company that obtained certification for its articles of incorporation prior to the Partial Enforcement Date but is established subsequent to the Partial Enforcement Date (hereinafter referred to as "Company in the Course of Incorporation" in this paragraph)) whose articles of incorporation include a provision pertaining to the Closure Period as at the Partial Enforcement Date but do not include any provision pertaining to the certain date set forth in Article 11, paragraph (2) of the Former Insurance Business Act, a resolution for an amendment in the articles of incorporation shall be deemed to be adopted as at the Partial Enforcement Date (or, for a Company in the Course of Incorporation, the date of its establishment) to designate the first day of the Closure Period as the certain date set forth in that paragraph, in order to specify the persons to exercise rights as shareholders or pledgees. In this case, a resolution of the board of directors shall determine the content of such rights. 例文帳に追加

２　一部施行日において閉鎖期間に係る定款の定めがある会社（一部施行日前に定款の認証を受け、一部施行日後に成立するもの（以下この項において「設立中の会社」という。）を含む。）であって旧保険業法第十一条第二項の一定の日に係る定款の定めがないものについては、一部施行日（設立中の会社にあっては、その成立の日）において、株主又は質権者として権利を行使すべき者を定めるため、当該閉鎖期間の初日を同項の一定の日に指定する旨の定款の変更の決議があったものとみなす。この場合においては、取締役会の決議をもって、当該権利の内容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

(3) Article 27-3(4) shall apply mutatis mutandis to cases where an amendment is submitted under Article 27-8(1) to (4) inclusive as applied mutatis mutandis pursuant to the preceding paragraph. In this case, the part "to the Issuer of the Share Certificates, etc. to which the Tender Offer is made (and the person who has already submitted a Tender Offer Notification with regard to any Share Certificates, etc. issued by the Issuer as of the day on which the Tender Offer Notification is submitted, if any), and, if the Share Certificates, etc. for which the Tender Offer is made fall under any of the categories listed in the following items, also send a copy of the Tender Offer Notification to the exchange or association specified in the following items for each kind of Securities set forth in the respective items" in the first sentence of Article 27-3(4) shall be deemed to be replaced with "to the exchange or association specified in the following items for each kind of Listed Share Certificates, etc. set forth in the respective items, and also send a copy of the Tender Offer Notification to the person who has already submitted a Tender Offer Notification with regard to any Share Certificates, etc. issued by the Issuer as of the day on which the amendment is submitted, if any"; and the term "Share Certificates, etc." in the items of Article 27-3(4) shall be deemed to be replaced with "Listed Share Certificates, etc." 例文帳に追加

３　第二十七条の三第四項の規定は、前項において準用する第二十七条の八第一項から第四項までの規定により訂正届出書が提出された場合について準用する。この場合において、第二十七条の三第四項前段中「当該公開買付けに係る株券等の発行者（当該公開買付届出書を提出した日において、既に当該発行者の株券等に係る公開買付届出書の提出をしている者がある場合には、当該提出をしている者を含む。）に送付するとともに、当該公開買付けに係る株券等が次の各号に掲げる株券等に該当する場合には、当該各号に掲げる株券等の区分に応じ、当該各号に定める者」とあるのは「次の各号に掲げる当該公開買付けに係る上場株券等の区分に応じ、当該各号に定める者に送付するとともに、当該訂正届出書を提出した日において、既に当該公開買付者が発行者である株券等に係る公開買付届出書の提出をしている者がある場合には、当該提出をしている者」と、同項各号中「株券等」とあるのは「上場株券等」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

(2) The amount of the consideration for which transactions were closed or the Contract Price, etc. on a Commodity Market where transactions are carried out by the method of buying-in and selling-out with a single amount of the consideration or Contract Price, etc. (which means the Contract Price, etc. prescribed in Article 111, item (ii) of the Act; the same shall apply hereinafter) shall be specified by an ordinance of the competent ministry set forth in Article 111, item (ii) of the Act. On a Commodity Market where transactions are carried out by the method of buying-in and selling-out with an individually determined amount of the consideration or Contract Price, etc., it shall be the first amount of the consideration of the day or the Contract Price, etc., the highest amount of the consideration or Contract Price, etc., the lowest amount of the consideration or Contract Price, etc., and the final amount of the consideration or Contract Price, etc. on said Commodity Market. 例文帳に追加

２　法第百十一条第二号の主務省令で定めるものは、単一の対価の額又は約定価格等（法第百十一条第二号に規定する約定価格等をいう。以下同じ。）による競売買の方法により取引を行う商品市場にあっては、当該商品市場における毎日の成立した対価の額又は約定価格等とし、個別に形成される対価の額又は約定価格等による競売買の方法により取引を行う商品市場にあっては、当該商品市場における毎日の成立した最初の対価の額又は約定価格等、最高の対価の額又は約定価格等、最低の対価の額又は約定価格等及び最終の対価の額又は約定価格等とする。 - 日本法令外国語訳データベースシステム

Article 2 With regard to a business cooperative or a minor business cooperative which already exists at the time of the enforcement of this Act and which is a specified mutual aid association prescribed in Article 9-2, paragraph (7) of the Small and Medium-Sized Enterprise Cooperatives Act after the revision by the provisions of Article 1 (hereinafter referred to as "New Cooperatives Act") or a federation of cooperatives which already exists at the time of the enforcement of this Act and which is a specified federation of mutual aid associations prescribed in Article 9-9, paragraph (4) of the New Cooperatives Act, the provisions of Article 6, paragraph (1) of the New Cooperatives Act shall apply from the time of the conclusion of the ordinary general meeting convened for the first time on or after the day of enforcement of this Act (hereinafter referred to as "enforcement date"), and the provisions then in force shall remain applicable prior to the conclusion of said ordinary general meeting. 例文帳に追加

第二条　この法律の施行の際現に存する事業協同組合若しくは事業協同小組合であって第一条の規定による改正後の中小企業等協同組合法（以下「新協同組合法」という。）第九条の二第七項に規定する特定共済組合に該当するもの又はこの法律の施行の際現に存する協同組合連合会であって新協同組合法第九条の九第四項に規定するに該当するものについては、新協同組合法第六条第一項の規定は、この法律の施行の日（以下「施行日」という。）以後最初に招集される通常総会の終了の時から適用し、当該通常総会の終了前は、なお従前の例による。 - 日本法令外国語訳データベースシステム

(iii) A business year within ten years prior to the company split, etc. prescribed in Article 66-8(3)(iii) of the Act (hereinafter referred to as a "business year within ten years prior to the company split, etc." in this Article) of a split corporation, etc. (meaning a split corporation, corporation making a capital contribution in kind , or corporation effecting post-formation acquisition of assets and/or liabilities ; hereinafter the same shall apply in this paragraph and paragraph (8)) pertaining to a qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. prescribed in Article 66-8(3)(iii) of the Act; hereinafter the same shall apply in this paragraph and paragraph (8)) (excluding a business year within ten years prior to the company split when falling under the case listed in the next item and a business year within ten years prior to the company split, etc. listed in item (v)): The relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

三　適格分社型分割等（法第六十六条の八第三項第三号に規定する適格分社型分割等をいう。以下この項及び第八項において同じ。）に係る分割法人等（分割法人、現物出資法人又は事後設立法人をいう。以下この項及び第八項において同じ。）の同号に規定する分割等前十年内事業年度（以下この条において「分割等前十年内事業年度」という。）（次号に掲げる場合に該当するときの分割等前十年内事業年度及び第五号に掲げる分割等前十年内事業年度を除く。）　当該分割法人等の分割等前十年内事業年度開始の日を含む当該内国法人の各事業年度 - 日本法令外国語訳データベースシステム

(iii) A business year within ten years prior to the company split, etc. prescribed in Article 68-92(3)(iii) of the Act (hereinafter referred to as a "business year within ten years prior to the company split, etc." in this Article) of a split corporation, etc. (meaning a split corporation, corporation making a capital contribution-in-kind, or corporation effecting post-formation acquisition of assets and/or liabilities; hereinafter the same shall apply in this paragraph and paragraph (8)) pertaining to a qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. prescribed in Article 68-92(3)(iii) of the Act; hereinafter the same shall apply in this paragraph and paragraph (8)) (excluding a business year within ten years prior to the company split when falling under the case listed in the next item and a business year within ten years prior to the company split, etc. listed in item (v)): The relevant consolidated business year of the said consolidated corporation including the first day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

三　適格分社型分割等（法第六十八条の九十二第三項第三号に規定する適格分社型分割等をいう。以下この項及び第八項において同じ。）に係る分割法人等（分割法人、現物出資法人又は事後設立法人をいう。以下この項及び第八項において同じ。）の同号に規定する分割等前十年内事業年度（以下この条において「分割等前十年内事業年度」という。）（次号に掲げる場合に該当するときの分割等前十年内事業年度及び第五号に掲げる分割等前十年内事業年度を除く。）　当該分割法人等の分割等前十年内事業年度開始の日を含む当該連結法人の各連結事業年度 - 日本法令外国語訳データベースシステム

(3) With regard to In-Home Service (including equivalent service; the same shall apply in the following paragraph), Community-Based Service (including equivalent service; the same shall apply in the following paragraph), Facility Service, Preventive Long-Term Care Service (including equivalent service; the same shall apply in the following paragraph), Community-Based Service for Preventive Long-Term Care (including equivalent service; the same shall apply in the following paragraph), and a Long-Term Care Benefit, etc., as listed in the following items pertaining to a Home Modification that is used or implemented by an Insured Person Requiring Long-Term Care, etc., that has received an Entry of Benefit Reduction Amount, etc., pursuant to the provisions of paragraph (1), from the first day of the month following the month in which said Entry was entered until said Benefit Reduction Period expires, when the provisions as prescribed in each said item shall apply to these services and benefits, etc., the term "90 percent" in the listed provisions shall be "70 percent": 例文帳に追加

３　第一項の規定により給付額減額等の記載を受けた要介護被保険者等が、当該記載を受けた日の属する月の翌月の初日から当該給付額減額期間が経過するまでの間に利用した居宅サービス（これに相当するサービスを含む。次項において同じ。）、地域密着型サービス（これに相当するサービスを含む。次項において同じ。）、施設サービス、介護予防サービス（これに相当するサービスを含む。次項において同じ。）及び地域密着型介護予防サービス（これに相当するサービスを含む。次項において同じ。）並びに行った住宅改修に係る次の各号に掲げる介護給付等について当該各号に定める規定を適用する場合においては、これらの規定中「百分の九十」とあるのは、「百分の七十」とする。 - 日本法令外国語訳データベースシステム

According to the "the origin and the history of rakusui-shi production" written by Kozo TAMURA, the fifth head of the Tamagawa-do Store, 'While domestic Chinese paper production requires a large amount of materials and labor, Chinese paper made in China is cheaper. In addition, the usage of Western paper is increasing more and more, which can interfere with continuing this domestic Chinese paper production over a long period. Thus, this "rakusui-shi" paper was invented as a result of tremendous trials of designs and ideas during the first year of the Meiji period (1868). Now, "Tamagawa" is only valid as a store name, and a paper mill has been operated in Sugamo village, named after a waterfowl, which is located in the north end of Tokyo where birds sing. We have produced this paper every day as our principal occupation. This paper, however, was not completely invented by myself. The original idea was hit upon by the previous head (Sakichi TAMURA) and I completed it. Because his pseudonym was "Rakusui," I named this paper as "rakusui-shi" after him.' 例文帳に追加

玉川堂五代目田村綱造の『楽水紙製造起源及び沿革』によると、「和製唐紙の原料及び労力の多きに比し、支邦製唐紙の安価なると、西洋紙の使途ますます多きに圧され、この製唐紙業の永く継続し得べからざるより、ここに明治初年大いに意匠工夫を凝らしし結果、この楽水紙といふ紙を製することを案出し、今は玉川も名のみにて、鳥が鳴く東の京の北の端なる水鳥の巣鴨の村に一つの製紙場を構え、日々この紙を漉くことをもて専業とするに至れり。もっとも此の紙は全く余が考案せしものにはあらず、その源は先代（田村佐吉）に萌し、余がこれを大成せしものなれば、先代号を楽水といへるより、これをそのまま取りて楽水紙と名ずける。」とある。 - Wikipedia日英京都関連文書対訳コーパス

(2) The amount of the consideration for which transactions were closed or the Contract Price on a Commodity Market where transactions are carried out by the method of buying-in and selling-out with a single amount of the consideration or Contract Price, etc. (which means the Contract Price, etc. prescribed in Article 111, item 2 of the Act; the same shall apply hereinafter) shall be specified by an ordinance of the competent ministry set forth in Article 111, item 2 of the Act. On a Commodity Market where transactions are carried out by the method of buying-in and selling-out with an individually determined amount of the consideration or Contract Price, etc., it shall be the first amount of the consideration of the day or the Contract Price, etc., the highest amount of the consideration or Contract Price, etc., the lowest amount of the consideration or Contract Price, etc., and the final amount of the consideration or Contract Price, etc. on said Commodity Market. 例文帳に追加

２ 法第百十一条第二号の主務省令で定めるものは、単一の対価の額又は約定価格等（法 第百十一条第二号に規定する約定価格等をいう。以下同じ。）による競売買の方法によ り取引を行う商品市場にあっては、当該商品市場における毎日の成立した対価の額又は 約定価格等とし、個別に形成される対価の額又は約定価格等による競売買の方法により 取引を行う商品市場にあっては、当該商品市場における毎日の成立した最初の対価の額 又は約定価格等、最高の対価の額又は約定価格等、最低の対価の額又は約定価格等及び 最終の対価の額又は約定価格等とする。 - 経済産業省

Article 12-2 In case of the preceding Article, paragraph (3), if a business operator employing workers in the number specified by the Ordinance of the Ministry of Health, Labour and Welfare or less has taken the measures specified by the Ordinance of the Ministry of Health, Labour and Welfare to secure safety or health of the workers employed for such business during any insurance year of three consecutive insurance years, and such business operator submits the notification describing its intention to apply for the application of the provision of this Article in respect of the industrial accident insurance rate pertaining to such business and other matters specified by the Ordinance of the Ministry of Health, Labour and Welfare within six months from the first day of the insurance year following any insurance year during which such measures were taken, then the provision of the same paragraph shall apply to the industrial accident insurance rate prescribed in the same paragraph for the insurance year two years following the last insurance year of such consecutive three insurance years, by replacing the term "forty one-hundredth (40/100)" in the same paragraph with "forty-five one-hundredth (45/100)". 例文帳に追加

第十二条の二　前条第三項の場合において、厚生労働省令で定める数以下の労働者を使用する事業主が、連続する三保険年度中のいずれかの保険年度においてその事業に使用する労働者の安全又は衛生を確保するための措置で厚生労働省令で定めるものを講じたときであつて、当該措置が講じられた保険年度のいずれかの保険年度の次の保険年度の初日から六箇月以内に、当該事業に係る労災保険率につきこの条の規定の適用を受けようとする旨その他厚生労働省令で定める事項を記載した申告書を提出しているときは、当該連続する三保険年度中の最後の保険年度の次の次の保険年度の同項の労災保険率については、同項中「百分の四十」とあるのは、「百分の四十五」として、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

Article 66-8 (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 domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(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 domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each 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 domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each 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 "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the 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 taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の八　第六十六条の六第一項の規定の適用を受けた内国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内国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、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各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「課税済留保金額」という。）があるときは、当該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内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の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 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(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 domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each 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 domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each 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 "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the 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 taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の九の八　第六十六条の九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内国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内国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、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各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「課税済留保金額」という。）があるときは、当該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内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の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

(2) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 40-10(2)(iii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of the preceding paragraph with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 66-9-6(1) or Article 68-93-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

２　法第四十条の十第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額（以下この項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（平成十九年十月一日前に開始した事業年度及び特定外国法人（法第六十六条の九の六第一項又は第六十八条の九十三の六第一項に規定する特定外国法人を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(3) In a case when notification is issued pursuant to the provisions of paragraph (2) or paragraph (3) of the preceding Article (except for a case when a portion of an insurance premium of said fiscal year which is imposed upon a Primary Insured Person pertaining to said notification is collected by the method of special collection pursuant to the provisions of the preceding paragraph) or when a notification is issued pursuant to the provisions of paragraph (4) to paragraph (6) of the same Article, a Municipality, when an Old Age, etc., Pension Benefit pertaining to said notification is paid to the Primary Insured Person pertaining to said notification during the period from the first day until September 30 of the following fiscal year, shall collect the prospective amount of an insurance premium that is divided by the number of payments (in a case when there are special reasons to determine said amount is inappropriate, it shall be the amount specified by a Municipality by taking into consideration the status of income and other circumstances) for the amount of said insurance premium pertaining to said payments by the method of special collection, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare. 例文帳に追加

３　市町村は、前条第二項若しくは第三項の規定による通知が行われた場合（前項の規定により当該通知に係る第一号被保険者に対して課する当該年度の保険料の一部を特別徴収の方法によって徴収する場合を除く。）又は同条第四項から第六項までの規定による通知が行われた場合において、当該通知に係る第一号被保険者について、翌年度の初日から九月三十日までの間において当該通知に係る老齢等年金給付が支払われるときは、その支払に係る保険料額として、支払回数割保険料額の見込額（当該額によることが適当でないと認められる特別な事情がある場合においては、所得の状況その他の事情を勘案して市町村が定める額とする。）を、厚生労働省令で定めるところにより、特別徴収の方法によって徴収するものとする。 - 日本法令外国語訳データベースシステム

Article 6 (1) When self-defense forces personnel at the rank of staff or higher receive a give of money, article, or other property benefits, or an entertainment or a treat (hereinafter referred to as "gifts, etc.") from business operators, etc., or when they receive the payment of a reward provided for in the Self-Defense Forces Personnel Ethics Code as the reward for a personal service offered, based on a relationship between the business operators, etc. and the duties of self-defense forces personnel (limited to cases where they were self-defense forces personnel at the rank of staff or higher when they received the gifts, etc. or the payment of the reward, and limited to cases where a profit received through the gifts, etc. or a value of the reward received in payment exceeds 5,000 yen per case), the self-defense forces personnel shall submit a report of gifts, etc., describing the following items to the Defense Minister within 14 days from the first day of the quarter following the current quarter, with quarters being divided as January through March, April through June, July through September and October through December (hereinafter referred to as "quarter"). 例文帳に追加

第六条　部員級以上の自衛隊員は、事業者等から、金銭、物品その他の財産上の利益の供与若しくは供応接待（以下「贈与等」という。）を受けたとき又は事業者等と自衛隊員の職務との関係に基づいて提供する人的役務に対する報酬として自衛隊員倫理規程で定める報酬の支払を受けたとき（当該贈与等を受けた時又は当該報酬の支払を受けた時において部員級以上の自衛隊員であった場合に限り、かつ、当該贈与等により受けた利益又は当該支払を受けた報酬の価額が一件につき五千円を超える場合に限る。）は、一月から三月まで、四月から六月まで、七月から九月まで及び十月から十二月までの各区分による期間（以下「四半期」という。）ごとに、次に掲げる事項を記載した贈与等報告書を、当該四半期の翌四半期の初日から十四日以内に、防衛大臣に提出しなければならない。 - 日本法令外国語訳データベースシステム

Furthermore, in the inspection and supervision of financial institutions, we take action in a stringent manner as necessary based on the confirmed facts pursuant to laws and regulations if violations of laws and regulations or problems in user protection are found as a result of on-site inspections, day-to-day supervision and other such activities. Likewise, we have endeavored to inspect and supervise the Incubator Bank of Japan in a stringent manner. The FSA had to properly conduct the first inspection and, in particular, the second inspection, according to law as an executive branch of government. Unless there is an obvious violation of law, an executive branch of government cannot take any arbitrary action. The third inspection, however, clearly revealed a violation of law as you know—what I am trying to tell you is that our action must be based on laws and facts. That is how an executive branch of government works. In that sense, although I can see at the emotional level why we are being criticized for not taking action earlier from the start, I believe as the head of an executive branch of government that regulation and supervision involves giving guidance based on objective facts in accordance with law, and should have as little room as possible for demands based on likelihood and arbitrariness. I believe this is an important quality for a person in charge of regulation and supervision based on laws and facts. Nevertheless, given that the Bank consequently failed, the FSA shall learn a lesson from this and continue to endeavor to stabilize the financial system. 例文帳に追加

また、金融機関の検査・監督に当たっては、立ち入り検査や日常の監督等により、法令違反や利用者保護上の問題が判明した場合に確認された事実と法令に基づいて、必要に応じて厳正な対処を行っておりまして、日本振興銀行についても同様な厳正な検査・監督の実施に努めてきたわけでございますが、当庁としては1回目、特に2回目の検査、これは非常に行政でございますから、やっぱり法律に基づいてきちっと適正にやっていかなければならないと。明確な法律違反のことがない限り、行政というのは恣意的なことはできないわけですよ。しかし、３回目の時はもうご存じのように、明確な法律違反のことがございますから、法律に基づいて、それからやっぱり法律と事実に基づいてやっていかなければいけないというのは、行政というのはそういうものですから、そういった意味で、何で最初から早くやらなかったのかというおしかりをいただくというのも、気持ちとしてはよく分かりますけれども、私は行政というものは、きちっと法に基づいて、客観的な事実に基づいて、きちっと指導をしていくもので、見込みだとか、恣意的な要請というのはできるだけあってはならないというふうに、私は行政（機関）の長としては思っております。それが法によって、法と事実によってきちっと行政をあずかる者の一つの大事な点だと、こう思っておりますが、そういった意味で、しかし結果としては破綻をしたわけでございますから、当庁としては、今回の教訓を生かして、引き続き金融システムの安定化に努めていきたいというふうに思っております。 - 金融庁

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

A request for examination under section 11B shall be made in Form 18 within forty-eight months from the date of priority of the application or from the date of filing of the application, whichever is earlier; (ii) The period within which the request for examination under sub-section (3) of section 11B to be made shall be forty-eight months from the date of priority, if applicable, or forty-eight months from the date of filing of the application; (iii) The request for examination under sub-section (4) of section 11B shall be made within forty-eight months from the date of priority or from the date of filing of the application, or within six months from the date of revocation of the secrecy direction, whichever is later; (iv) The request for examination of application as filed according to the 'Explanation' under sub-section (3) of section 16 shall be made within forty-eight months from the date of filing of the application or from the date of priority of the first mentioned application or within six months from the date of filing of the further application, whichever is later; (v) The period for making request for examination under section 11B, of the applications filed before the 1st day of January, 2005 shall be the period specified under the section 11B before the commencement of the Patents (Amendment) Act, 2005 or the period specified under these rules, whichever expires later. 例文帳に追加

第11B条に基づく審査請求は，様式18により，出願の優先日又は出願日の何れか先の日から48月以内にしなければならない。 (ii) 第11B条(3)に基づく審査請求をすべき期間は，優先日(該当する場合)から48月又は出願日から48 月とする。 (iii) 第11B条(4)に基づく審査請求は，優先日若しくは出願日から48月以内，又は秘密保持指示の取消の日から6月以内の何れか遅い方にしなければならない。 (iv) 第16条(3)に基づく明」に従いなされる出願の審査請求は，出願日から若しくは最初に述べた出願(原出願)の優先日から48月以内，又は新たにされた出願(分割出願)の出願日から6月以内の何れか遅い方にしなければならない。 (v) 2005年1月1日前にされた出願についての第11B条に基づく審査請求をする期間は，2005年特許(改正)法の施行前は第11B条に基づいて規定された期間又は本規則に基づいて規定された期間の何れか後に満了する期間とする。 - 特許庁

Article 465 (1) In cases where a Stock Company carries out the acts listed in any of the following items, if the sum of the amounts listed in item (iii), (iv) and (vi) of Article 461(2) when approval under Article 438(2) (or, in cases provided for in the first sentence of Article 439, approval under Article 436(3)) is obtained with respect to the Financial Statements for the business year that contains the day on which such act is carried out (or, if the business year immediately preceding such business year is not the Most Recent Business Year, the business year immediately preceding such business year) exceeds the amount listed in item (i) of that paragraph, the Executing Persons who performed duties in relation to the acts listed in each such item shall be jointly and severally liable to such Stock Company for payment of such excess amount (or, in cases where such excess amount exceeds the amount listed in each such item, the amount listed in each such item).; provided, however, that this shall not apply in cases where such Executing Persons prove that they did not fail to exercise due care with respect to the performance of their duties: 例文帳に追加

第四百六十五条　株式会社が次の各号に掲げる行為をした場合において、当該行為をした日の属する事業年度（その事業年度の直前の事業年度が最終事業年度でないときは、その事業年度の直前の事業年度）に係る計算書類につき第四百三十八条第二項の承認（第四百三十九条前段に規定する場合にあっては、第四百三十六条第三項の承認）を受けた時における第四百六十一条第二項第三号、第四号及び第六号に掲げる額の合計額が同項第一号に掲げる額を超えるときは、当該各号に掲げる行為に関する職務を行った業務執行者は、当該株式会社に対し、連帯して、その超過額（当該超過額が当該各号に定める額を超える場合にあっては、当該各号に定める額）を支払う義務を負う。ただし、当該業務執行者がその職務を行うについて注意を怠らなかったことを証明した場合は、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

(5) The amount obtained as a result of an adjustment for the amount of loss prescribed in Article 40-4(2)(ii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of paragraph (1), (2) or (3) with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before April 1, 1978 and a business year during which the company did not fall under the category of a specified foreign subsidiary company, etc. (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) or Article 68-90(1) of the Act)) (such loss shall exclude the amount deducted in the business years preceding the said relevant business year pursuant to the provisions of this paragraph) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

５　法第四十条の四第二項第二号に規定する欠損の金額に係る調整を加えた金額は、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、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（昭和五十三年四月一日前に開始した事業年度及び特定外国子会社等（法第六十六条の六第一項又は第六十八条の九十第一項に規定する特定外国子会社等を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(5) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 66-6(2)(ii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of paragraph (1), paragraph (2) or paragraph (3), with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years before the first day of the relevant business year (excluding business years that commenced before April 1, 1978 and business years during which the company did not fall under the category of a specified foreign subsidiary company, etc. (including specified foreign subsidiary companies, etc. prescribed in Article 40-4(1) or Article 68-90(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-115(5)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

５　法第六十六条の六第二項第二号に規定する欠損の金額に係る調整を加えた金額は、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、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（昭和五十三年四月一日前に開始した事業年度及び特定外国子会社等（法第四十条の四第一項又は第六十八条の九十第一項に規定する特定外国子会社等を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の百十五第五項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(2) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 66-9-6(2)(iii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of the preceding paragraph, with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 40-10(1) or Article 68-93-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-120-9(2)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

２　法第六十六条の九の六第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額（以下この項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（平成十九年十月一日前に開始した事業年度及び特定外国法人（法第四十条の十第一項又は第六十八条の九十三の六第一項に規定する特定外国法人を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の百二十の九第二項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(5) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 68-90(2)(ii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of paragraph (1), paragraph (2) or paragraph (3), with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years before the first day of the relevant business year (excluding business years during which the company did not fall under the category of a specified foreign subsidiary company, etc. (including specified foreign subsidiary companies, etc. prescribed in Article 40-4(1) or Article 66-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-15(5)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

５　法第六十八条の九十第二項第二号に規定する欠損の金額に係る調整を加えた金額は、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、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（特定外国子会社等（法第四十条の四第一項又は第六十六条の六第一項に規定する特定外国子会社等を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の十五第五項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(2) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 68-93-6(2)(iii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of the preceding paragraph with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 40-10(1) or Article 66-9-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-20-9(2)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

２　法第六十八条の九十三の六第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額（以下この項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（平成十九年十月一日前に開始した事業年度及び特定外国法人（法第四十条の十第一項又は第六十六条の九の六第一項に規定する特定外国法人を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の二十の九第二項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム