「For a year. a year.」に関連した英語例文の一覧と使い方(84ページ目) - Weblio英語例文検索

(5) The provisions of paragraph (3) shall not apply to cases where a Company Eligible to be a Special Subsidiary Company comes to fall under the category of a Specified Bank Holding Company Subsidiary by the causes specified by Cabinet Office Ordinance as provided in paragraph (4) of the preceding Article; provided, however, that except in cases where said Bank Holding Company has obtained authorization from the Prime Minister for continuously having a Company Eligible to be a Special Subsidiary Company which has become its Specified Bank Holding Company Subsidiary as its Specified Bank Holding Company Subsidiary, said Bank Holding Company shall take the necessary measures for said Company Eligible to be a Special Subsidiary Company to cease to be a Specified Bank Holding Company Subsidiary by the day on which one year elapses from the date on which that cause arose. 例文帳に追加

５　第三項の規定は、特例子会社対象会社が、前条第四項に規定する内閣府令で定める事由により銀行持株会社の持株特定子会社となる場合には、適用しない。ただし、当該銀行持株会社は、その持株特定子会社となつた特例子会社対象会社を引き続き持株特定子会社とすることについて内閣総理大臣の認可を受けた場合を除き、当該特例子会社対象会社が当該事由の生じた日から一年を経過する日までに持株特定子会社でなくなるよう、所要の措置を講じなければならない。 - 日本法令外国語訳データベースシステム

i) An event listed in Article 68-92(1)(i) of the Act (limited to the payment of a dividend of surplus, etc. which has not been deducted for calculating the amount of the said eligible retained income of the said specified foreign subsidiary company, etc.): The amount obtained by multiplying the said amount of a dividend of surplus, etc. (where the said amount of a dividend of surplus, etc. exceeds the said eligible retained income, the amount equivalent to the said eligible retained income) by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year pertaining to the said eligible retained income (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii)(a) and (b) of the preceding paragraph who is related to the said consolidated corporation 例文帳に追加

一　法第六十八条の九十二第一項第一号に掲げる事実（当該特定外国子会社等の当該適用対象留保金額の計算上控除されなかつた剰余金の配当等の支払の事実に限る。）　当該剰余金の配当等の額（当該剰余金の配当等の額が当該適用対象留保金額を超える場合には、当該適用対象留保金額に相当する金額）に当該適用対象留保金額に係る事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該事業年度終了の時における当該連結法人の有する当該特定外国子会社等の請求権勘案保有株式等（当該連結法人に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

The earthquake occurred on March 11, close to the end of the fiscal year, so we requested financial institutions to accept delays in loan repayment, as many companies lost business partners who owed debts to them in the form of accounts payable as a result of the tsunami. As a matter of fact, a large number of SMEs have been swept away. Under the existing Act on Special Measures for Strengthening Financial Functions, nearly 11.6 trillion yen is allocated for the injection of capital to supplement the capital base of financial institutions, so I hope that the capital base will be strengthened, although it is up to the managers of private financial institutions to make a final decision. This act provides strong support for financial institutions which seek to strengthen the financial functions in a comprehensive manner, or the financial intermediary function in particular. 例文帳に追加

それから、どうしても3月11日ですから、年度末でもございましたから、相手の売掛金がある企業はもう流れてないとか、実際、中小企業がなくなっているというようなところがいっぱいあったわけですから、その支払いは月末、あるいは猶予していいというようなこともお願いをしたようでございまして、そういった意味で、まさに今さっき話しましたように金融機能強化法、これは自己資本を補てんする11兆6,000億円近いお金が今の法律上もございますから、それは、最終的には民間経営者のご判断でございますが、それをしっかりやっていただいて、面的な金融機能、あるいは金融仲介機能を高めようという方には、しっかりとしたバックアップができる法律でございます。 - 金融庁

4. Where legal proceedings are instituted by an employee who has made an invention belonging to his employer and for which a patent has been granted and it is ascertained that the employer obtains a significant profit by reason of that patent, the Court shall award special remuneration to the employee. Before taking any procedural steps, the Court shall hear the parties with a view to conciliation on the principle and on the amount of remuneration. The action afforded inventors under this paragraph shall be prescribed after three years from grant of the patent. However, the time limit shall be suspended for a period of one year if a request for the payment of special remuneration is addressed to the employer by registered mail.例文帳に追加

(4) 使用者に属する発明を行った従業者によって訴訟が提起され，それについて特許が付与されており，かつ，使用者が当該特許を理由として相当な利益を得ることが確認された場合は，裁判所は，従業者に対する特別対価の供与を裁定しなければならない。何らかの訴訟措置を取る前に，裁判所は，対価についての原則及び額についての和解を見込んで当事者から聴聞しなければならない。本項に基づいて発明者に与えられる措置については，特許の付与日から3年後には，時効になる。ただし，当該時効期間は，特別対価の支払請求書が書留便で使用者宛てに送付された場合は，1年間中断される。 - 特許庁

Article 24-4-4 (1) A company which is required to submit Annual Securities Reports under Article 24(1) (including companies which have submitted Annual Securities Reports under Article 23-3(4); the same shall apply in the following paragraph) shall, if the Securities issued by the company are those listed in Article 24(1)(i) or the company is otherwise required by a Cabinet Order, submit a report in which evaluation pursuant to the provisions of a Cabinet Office Ordinance is made with regard to its system specified by a Cabinet Office Ordinance as necessary for ensuring appropriateness of statements on finance and accounting and other information concerning the Corporate Group to which the company belongs and concerning the company (hereinafter referred to as an "Internal Control Report") to the Prime Minister together with an Annual Securities Report (or a Foreign Company Report in cases where Foreign Company Reports are submitted instead of Annual Securities Reports, etc. as defined in Article 24(8) under Article 24(8)) for each business year. 例文帳に追加

第二十四条の四の四　第二十四条第一項の規定による有価証券報告書を提出しなければならない会社（第二十三条の三第四項の規定により当該有価証券報告書を提出した会社を含む。次項において同じ。）のうち、第二十四条第一項第一号に掲げる有価証券の発行者である会社その他の政令で定めるものは、事業年度ごとに、当該会社の属する企業集団及び当該会社に係る財務計算に関する書類その他の情報の適正性を確保するために必要なものとして内閣府令で定める体制について、内閣府令で定めるところにより評価した報告書（以下「内部統制報告書」という。）を有価証券報告書（同条第八項の規定により同項に規定する有価証券報告書等に代えて外国会社報告書を提出する場合にあつては、当該外国会社報告書）と併せて内閣総理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

(i) If a Commodity Exchange has violated this Act, an order based on this Act or a disposition by the competent minister based on this Act (hereinafter referred to as "This Act, etc." in this Article, the following Article and Article 165) or its articles of incorporation or other rules or, in the case where, regardless of the fact that a Member, etc. has violated This Act, etc. or the articles of incorporation or other rules of said Commodity Exchange, said Commodity Exchange has failed to exercise its powers recognized pursuant to this Act, an order based on this Act or its articles of incorporation or other rules or has failed to take any other necessary measures for having said Member, etc. observe this Act or its articles of incorporation or other rules- Rescission of the permission under Article 9 or a license under Article 78 or an order of suspension of the whole or a part of its business for a fixed period not exceeding one year 例文帳に追加

一　この法律、この法律に基づく命令若しくはこの法律に基づいてする主務大臣の処分（以下この条、次条及び第百六十五条において「この法律等」という。）若しくは定款その他の規則に違反したとき、又は会員等がこの法律等若しくは当該商品取引所の定款その他の規則に違反した場合において、当該会員等に対しこの法律等若しくは定款その他の規則を遵守させるために当該商品取引所がこの法律、この法律に基づく命令若しくは定款その他の規則により認められた権能の行使その他必要な措置をすることを怠つたとき。　第九条若しくは第七十八条の許可を取り消し、又は一年以内の期間を定めてその業務の全部若しくは一部の停止を命ずること。 - 日本法令外国語訳データベースシステム

(a) A person who graduated from a university or college of technology under the School Education Act (Act No. 26 of 1947), a university under the old University Ordinance (Imperial Ordinance No. 388 of 1918) or a vocational training school under the old Vocational Training School Ordinance (Imperial Ordinance No. 61 of 1903) after completing a course in chemistry, mechanical engineering or civil engineering or any other course similar thereto, and has experience of being engaged for at least one year in total in the services for construction, maintenance and operation or Inspection of Gas Facilities (excluding, however, Specified Gas Facilities in the case where the application pertains to the inspection category set forth in Article 36-16, item 2; hereinafter the same shall apply in (b) and (c)). 例文帳に追加

イ　学校教育法（昭和二十二年法律第二十六号）に基づく大学若しくは高等専門学校、旧大学令（大正七年勅令第三百八十八号）に基づく大学又は旧専門学校令（明治三十六年勅令第六十一号）に基づく専門学校において化学、機械工学若しくは土木工学の課程又はこれらに相当する課程を修めて卒業した者であつて、ガス工作物（その申請が第三十六条の十六第二号の検査の区分に係る場合にあつては、特定ガス工作物を除く。ロ及びハにおいて同じ。）の工事、維持及び運用又は検査に関する実務に通算して一年以上従事した経験を有するもの - 日本法令外国語訳データベースシステム

(i) If a Commodity Exchange has violated this Act, an order based on this Act or a disposition by the competent minister based on this Act (hereinafter referred to as "This Act, etc." in this Article, the following Article and Article 165) or its articles of incorporation or other rules or, in the case where, regardless of the fact that a Member, etc. has violated This Act, etc. or the articles of incorporation or other rules of said Commodity Exchange, said Commodity Exchange has failed to exercise its powers recognized pursuant to this Act, an order based on this Act or its articles of incorporation or other rules or has failed to take any other necessary measures for having said Member, etc. observe this Act or its articles of incorporation or other rules ―Rescission of the permission under Article 9 or a license under Article 78 or an order of suspension of the whole or a part of its business for a fixed period not exceeding one year 例文帳に追加

一この法律、この法律に基づく命令若しくはこの法律に基づいてする主務大臣の処分（以下この条、次条及び第百六十五条において「この法律等」という。）若しくは定款その他の規則に違反したとき、又は会員等がこの法律等若しくは当該商品取引所の定款その他の規則に違反した場合において、当該会員等に対しこの法律等若しくは定款その他の規則を遵守させるために当該商品取引所がこの法律、この法律に基づく命令若しくは定款その他の規則により認められた権能の行使その他必要な措置をすることを怠つたとき。第九条若しくは第七十八条の許可を取り消し、又は一年以内の期間を定めてその業務の全部若しくは一部の停止を命ずること。 - 経済産業省

Article 66-6 (1) Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company 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 subsidiary company, etc."), in each business year beginning on or after April 1, 1978, 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 and the next 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 subsidiary company, etc. held by the domestic corporation 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; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of the domestic corporation's profit, 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

第六十六条の六　次に掲げる内国法人に係る外国関係会社のうち、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会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四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（以下この項及び次項において「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。）を有する場合には、その適用対象留保金額のうちその内国法人の有する当該特定外国子会社等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（株式又は出資をいう。以下この項及び次項において同じ。）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。以下この項及び次項において同じ。）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、その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その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

(22) Where a person handles, in Japan on or after April 1, 1999, payment of redemption money or interest on specified book-entry transfer national government bonds, etc. to an individual or corporation (hereinafter referred to in this paragraph as the "person in charge of handling payment"; in the case where the person who handles the said payment is a foreign intermediary, the person in charge of handling payment shall be the specified book-entry transfer institution, etc. prescribed in the preceding paragraph that is related to the said foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.), the person in charge of handling payment shall, for each person who receives payment of redemption money or interest, submit a report stating the name and address of the person who receives payment, the paid amount of redemption money or interest of the specified book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance (referred to in the next paragraph to paragraph (25) as a "report of payment of redemption money, etc. of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the business office, etc. of the person in charge of handling payment where the affairs for payment of redemption money, etc. are handled; hereinafter referred to in this paragraph as the "competent district director"), no later than January 31 of the year following the year that includes the day on which payment has been made (in the case where approval has been obtained from the competent district director pursuant to the provision of a Cabinet Order, submission shall be made no later than the last day of the month following the month that includes the day on which payment has been made). 例文帳に追加

２２　平成十一年四月一日以後に個人又は法人に対し国内において特定振替国債等の償還金又は利息の支払の取扱いをする者（当該支払の取扱いをする者が外国仲介業者である場合には、当該特定振替国債等に係る当該外国仲介業者の前項に規定する特定振替機関等とする。以下この項において「支払の取扱者」という。）は、その償還金又は利息の支払を受ける者の各人別に、その支払を受ける者の氏名又は名称及び住所、その支払をした特定振替国債等の償還金又は利息の額その他の財務省令で定める事項を記載した調書（次項から第二十五項までにおいて「特定振替国債等の償還金等の支払調書」という。）を、その支払をした日の属する年の翌年一月三十一日までに（政令で定めるところによりその支払の取扱者の営業所等でその償還金又は利息の支払事務を取り扱うものの所在地の所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、その支払をした日の属する月の翌月末日までに）、当該所轄税務署長に提出しなければならない。 - 日本法令外国語訳データベースシステム

Article 136 (1) An Insurance Company (including a Foreign Insurance Company, etc. or a Licensed Specified Juridical Person) that intends to become an incorporator or a member of the Policyholders Protection Corporation prescribed in Article 259 of the Current Insurance Business Act (hereinafter referred to as the "Corporation") may, prior to the Effective Date, proceed with the preparation of the articles of incorporation, the holding of sessions of the Organizational Meeting and other acts necessary for incorporating the Corporation, necessary acts for participating in the Corporation, and necessary acts for business for the business year to which belongs the date of incorporation of the Corporation, as prescribed in Article 261 to 263 inclusive, Article 265 to 265-3 inclusive, Article 265-5, Article 265-7, Article 265-12, Article 265-13, Article 265-15 to 265-17 inclusive, Article 265-30 and Article 265-34 of the Current Insurance Business Act, and Article 1-4 of the Supplementary Provisions to the Current Insurance Business Act. 例文帳に追加

第百三十六条　新保険業法第二百五十九条に規定する保険契約者保護機構（以下「機構」という。）の発起人及び会員になろうとする保険会社（外国保険会社等及び免許特定法人を含む。）は、施行日前においても、新保険業法第二百六十一条から第二百六十三条まで、第二百六十五条から第二百六十五条の三まで、第二百六十五条の五、第二百六十五条の七、第二百六十五条の十二、第二百六十五条の十三、第二百六十五条の十五から第二百六十五条の十七まで、第二百六十五条の三十及び第二百六十五条の三十四並びに新保険業法附則第一条の四の規定の例により、定款の作成、創立総会の開催その他機構の設立に必要な行為、機構への加入に必要な行為及び機構の設立の日を含む事業年度の業務の運営に必要な行為をすることができる。 - 日本法令外国語訳データベースシステム

At a subsequent informal meeting of cabinet ministers, which lasted for slightly more than one hour, ministers explained the challenges they face this year in a free-discussion setting. For my part, I argued that although pursuing a welfare-economy approach is naturally the right thing to do for this government, brisk production activity is the prerequisite for that, so it will be necessary to carefully watch the actual state of the people's lives and national economic conditions and take appropriate and bold measures to deal with the situation. 例文帳に追加

ただ、（その）後の閣僚懇では、今日は、1時間ちょっと時間をとって、フリートーキングみたいな形で順番に、それぞれ、今年、各大臣が抱えているいろいろな問題、課題等についての説明があったわけでありますけれども、私から話をしたのは、まあ当然の話ですけれども、当政権が、福祉経済的なものを求めていくというのは、もちろん正しい方向ですけれども、それには、やはり生産活動が活発に行われていくということが前提になる話なので、今後、経済の状況、国民生活の実態等を注意深く見ていく必要があり、状況に対して適切に、果断に対処をしていくということが必要だろうということだけ、私のほうから話をしておきました。 - 金融庁

The day-care services provided in Sweden are classified into four types: (1) Preschool for children between ages one and six and before reaching the age to attend school. It is equivalent to nursery schools in Japan, with full-day service available. (2) Preschool class for six-year old children. They are established inside elementary school buildings so that these children learn how to live in a group before starting to attend schools, and half-day services are available. (3) After-school center or leisure-time center for children between ages six and twelve. They are established next to elementary schools and may be used before and after school hours, as well as on holidays. (4) Family daycare for both age groups (children between ages one and twelve). An individual certified as a day-care personnel looks after a small number of children at his or her own home.例文帳に追加

スウェーデンの保育サービスは、①保育所（preschool：1～6歳の就学前児童を対象としており、日本の保育所に相当する。全日利用可。）、②就学前学級（preschool class：6歳児を対象としており、小学校の中に置かれ就学前に集団生活を学ぶことを目的にしている。半日利用可。）、③学童保育所（after-school center又はleisure-time center：6～12歳の学童を対象としており、始業前、放課後、休日に利用でき、小学校に併設されている。）、④家庭保育所（family daycare：両者（1～12歳児）を対象としており、一定の資格を有する保育担当者が自分の家で数人の児童を保育するもの。）の４種類に分類されている。 - 経済産業省

Article 135 (1) A Municipality, in a case when notification is issued pursuant to the provisions of paragraph (1) of the preceding Article, shall collect all of an insurance premium (in a case as determined by an Ordinance of the Ministry of Health, Labour, and Welfare, a portion of said insurance premium) of said fiscal year that is imposed upon a Primary Insured Person pertaining to said notification (except a person for whom it is determined significantly difficult to pay the insurance premium by the method of special collection due to disaster or other special circumstances; the same shall apply in the following paragraph and paragraph (3)) by the method of special collection, however, provided that an insurance premium may not be collected by the method of special collection in a Municipality that is determined inappropriate to implement special collection due to a limited number of Primary Insured Persons pertaining to said notification or other special circumstances. 例文帳に追加

第百三十五条　市町村は、前条第一項の規定による通知が行われた場合においては、当該通知に係る第一号被保険者（災害その他の特別の事情があることにより、特別徴収の方法によって保険料を徴収することが著しく困難であると認めるものを除く。次項及び第三項において同じ。）に対して課する当該年度の保険料の全部（厚生労働省令で定める場合にあっては、その一部）を、特別徴収の方法によって徴収するものとする。ただし、当該通知に係る第一号被保険者が少ないことその他の特別の事情があることにより、特別徴収を行うことが適当でないと認められる市町村においては、特別徴収の方法によらないことができる。 - 日本法令外国語訳データベースシステム

(2) The applicant for a patent application in which the document and abstract in foreign language are attached to the application under the preceding paragraph (hereinafter referred to as "foreign language written application") shall submit to the Commissioner of the Patent Office Japanese translations of the document and the abstract in foreign language within one year and two months from the date of filing of the patent application; provided, however, that where the written application in foreign language is a new patent application arising from the division of a patent application under Article 44(1), or a patent application arising from the conversion of an application under Article 46(1) or (2), or a patent application based on a utility model registration under Article 46-2(1), the applicant may submit Japanese translations of the document and the abstract in foreign language even after the lapse of the time limit prescribed in the main clause, but not later than two months following the division of a patent application, conversion of application or filing of patent application based on a utility model registration. 例文帳に追加

２　前項の規定により外国語書面及び外国語要約書面を願書に添付した特許出願（以下「外国語書面出願」という。）の出願人は、その特許出願の日から一年二月以内に外国語書面及び外国語要約書面の日本語による翻訳文を、特許庁長官に提出しなければならない。ただし、当該外国語書面出願が第四十四条第一項の規定による特許出願の分割に係る新たな特許出願、第四十六条第一項若しくは第二項の規定による出願の変更に係る特許出願又は第四十六条の二第一項の規定による実用新案登録に基づく特許出願である場合にあつては、本文の期間の経過後であつても、その特許出願の分割、出願の変更又は実用新案登録に基づく特許出願の日から二月以内に限り、外国語書面及び外国語要約書面の日本語による翻訳文を提出することができる。 - 日本法令外国語訳データベースシステム

Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first- mentioned Contracting State if: (a) the recipient is present in that other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelvemonth period commencing or ending in the taxable year concerned; (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting State; and (c) the remuneration is not borne by a permanent establishment which the employer has in that other Contracting State. 例文帳に追加

１の規定にかかわらず、一方の締約国の居住者が他方の締約国内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに規定する要件を満たす場合には、当該一方の締約国においてのみ租税を課することができる。(a)当該課税年度において開始し、又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約国内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約国の居住者でない雇用者又はこれに代わる者から支払われるものであること。 (c)報酬が雇用者の当該他方の締約国内に有する恒久的施設によって負担されるものでないこと。 - 財務省

Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first- mentioned Contracting State if:a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in any 12 month period commencing or ending in the taxable year of that other Contracting State; b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Contracting State; and c) the remuneration is not borne by a permanent establishment which the employer has in the other Contracting State. 例文帳に追加

１の規定にかかわらず、一方の締約国の居住者が他方の締約国内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに規定する要件を満たす場合には、当該一方の締約国においてのみ租税を課することができる。(a)当該他方の締約国における当該課税年度において開始し、又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約国内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約国の居住者でない雇用者又はこれに代わる者から支払われるものであること。(c)報酬が雇用者の当該他方の締約国内に有する恒久的施設によって負担されるものでないこと。 - 財務省

Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first- mentioned Contracting State if: (a) the recipient is present in that other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelvemonth period commencing or ending in the taxable year concerned; (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting State; and (c) the remuneration is not borne by a permanent establishment which the employer has in that other Contracting State. 例文帳に追加

１の規定にかかわらず、一方の締約国の居住者が他方の締約国内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに掲げる要件を満たす場合には、当該一方の締約国においてのみ租税を課することができる。(a)当該課税年度において開始又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約国内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約国の居住者でない雇用者又はこれに代わる者から支払われるものであること。(c)報酬が雇用者の当該他方の締約国内に有する恒久的施設によって負担されるものでないこと。 - 財務省

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting Party in respect of an employment exercised in the other Contracting Party shall be taxable only in the first-mentioned Contracting Party if: (a) the recipient is present in that other Contracting Party for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the taxable year concerned; (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting Party; and (c) the remuneration is not borne by a permanent establishment which the employer has in that other Contracting Party. 例文帳に追加

２ １の規定にかかわらず、一方の締約者の居住者が他方の締約者内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに規定する要件を満たす場合には、当該一方の締約者においてのみ租税を課することができる。(a)当該課税年度において開始し、又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約者内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約者の居住者でない雇用者又はこれに代わる者から支払われるものであること。(c)報酬が雇用者の当該他方の締約者内に有する恒久的施設によって負担されるものでないこと。 - 財務省

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned Contracting State if: a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the taxable year concerned, b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting State, and c) the remuneration is not borne by a permanent establishment which the employer has in that other Contracting State. 例文帳に追加

２ １の規定にかかわらず、一方の締約国の居住者が他方の締約国内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに規定する要件を満たす場合には、当該一方の締約国においてのみ租税を課することができる。(a)当該課税年度において開始し、又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約国内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約国の居住者でない雇用者又はこれに代わる者から支払われるものであること。(c)報酬が雇用者の当該他方の締約国内に有する恒久的施設によって負担されるものでないこと。 - 財務省

Article 66-18 A Financial Instruments Intermediary Service Provider shall, pursuant to the provisions of a Cabinet Office Ordinance, keep explanatory documents prepared by the Entrusting Financial Instruments Business Operator, etc., for each business year of said Entrusting Financial Instruments Business Operator, etc., in accordance with the provision of Article 46-4 or Article 49-3 (in cases where said Entrusting Financial Instruments Business Operator, etc., is a Registered Financial Institution, the provisions of Article 21(1) and (2) of the Banking Act (Act No. 59 of 1981) or other provisions specified by a Cabinet Order) at all of its business offices or offices for Financial Instruments Intermediary Service and make them available for public inspection. 例文帳に追加

第六十六条の十八　金融商品仲介業者は、内閣府令で定めるところにより、所属金融商品取引業者等の事業年度ごとに、所属金融商品取引業者等が第四十六条の四又は第四十九条の三の規定（当該所属金融商品取引業者等が登録金融機関である場合には、銀行法（昭和五十六年法律第五十九号）第二十一条第一項及び第二項その他政令で定める規定）により作成する説明書類を金融商品仲介業を行うすべての営業所又は事務所に備え置き、公衆の縦覧に供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

(6) When a certified public accountant or audit firm has made an audit certification for the statements on finance and accounting set forth in paragraph (1) and for the Internal Control Reports set forth in paragraph (2), if said audit certification falls under the provision of Article 30 or Article 34-21(2)(i) or (ii) of the Certified Public Accountants Act, or is otherwise wrongful, the Prime Minister may issue a decision not to accept whole or part of the Securities Registration Statements, Annual Securities Reports (including amendment reports thereof) or Internal Control Reports (including amendment reports thereof) with the audit certification made by said certified public accountant or audit firm to be submitted within a period not exceeding one year specified by the Prime Minister. In this case, a hearing shall be held irrespective of the categories of procedures for hearing statements of opinion under Article 13(1) of the Administrative Procedure Act. 例文帳に追加

６　公認会計士又は監査法人が第一項に規定する財務計算に関する書類及び第二項に規定する内部統制報告書について監査証明をした場合において、当該監査証明が公認会計士法第三十条又は第三十四条の二十一第二項第一号若しくは第二号に規定するものであるときその他不正なものであるときは、内閣総理大臣は、一年以内の期間を定めて、当該期間内に提出される有価証券届出書、有価証券報告書（その訂正報告書を含む。）又は内部統制報告書（その訂正報告書を含む。）で当該公認会計士又は監査法人の監査証明に係るものの全部又は一部を受理しない旨の決定をすることができる。この場合においては、行政手続法第十三条第一項の規定による意見陳述のための手続の区分にかかわらず、聴聞を行わなければならない。 - 日本法令外国語訳データベースシステム

(9) Where a corporation has failed to present or submit the books and documents or copies thereof prescribed in paragraph (7) without delay, the relevant official of the National Tax Agency or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the corporation's place for tax payment may, when it is necessary for the calculation of the said corporation's arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction in each business year, ask questions of a person who is engaged in a business that is the same type as the said corporation's business involving the said foreign affiliated transaction, or inspect the books and documents concerning the said business, to the extent considered necessary for such calculation. 例文帳に追加

９　国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、法人が第七項に規定する帳簿書類又はその写しを遅滞なく提示し、又は提出しなかつた場合において、当該法人の各事業年度における国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該法人の当該国外関連取引に係る事業と同種の事業を営む者に質問し、又は当該事業に関する帳簿書類を検査することができる。 - 日本法令外国語訳データベースシステム

(8) Where a consolidated parent corporation or consolidated subsidiary corporation has failed to present or submit the books and documents or copies thereof prescribed in paragraph (6) without delay, the relevant official of the National Tax Agency, the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the consolidated parent corporation's place for tax payment or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the location of the head office or principal office of the consolidated subsidiary corporation may, when it is necessary for the calculation of the said consolidated corporation's arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction in each consolidated business year, ask questions of a person who is engaged in a business that is the same type as the said consolidated corporation's business involving the said foreign affiliated transaction, or inspect the books and documents concerning the said business, to the extent considered necessary for such calculation. 例文帳に追加

８　国税庁の当該職員、連結親法人の納税地の所轄税務署若しくは所轄国税局の当該職員又は連結子法人の本店若しくは主たる事務所の所在地の所轄税務署若しくは所轄国税局の当該職員は、当該連結法人が第六項に規定する帳簿書類又はその写しを遅滞なく提示し、又は提出しなかつた場合において、当該連結法人の各連結事業年度における国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該連結法人の当該国外関連取引に係る事業と同種の事業を営む者に質問し、又は当該事業に関する帳簿書類を検査することができる。 - 日本法令外国語訳データベースシステム

On expiry of a period of three years counted from the grant of the patent or four years counted from the application for the patent, whichever is longer, the competent office may grant a compulsory license for the industrial production of the product covered by the patent or the full use of the patented process at the request of any interested party who has failed to obtain a contractual license on reasonable terms, but only if, at the time of his request, the patent has not been worked within the meaning of the provisions of Articles 70 and 71 of this Law in the Member Country of the Cartagena Agreement in which the license is requested or if the working of the patent has been suspended for more than a year.例文帳に追加

特許付与から3年又は特許出願から4年の何れか遅い方が経過した場合において，特許所有者から合理的な条件による契約上のライセンスを取得できなかった利害関係人による強制ライセンス付与請求が所轄当局になされたときは，当該請求時に第70条及び第71条の意味における特許発明の実施が強制ライセンスを求める対象国であるカルタヘナ協定締約国においてなされていないか又は特許発明の実施が1年を超えて停止されていることを条件に，所轄当局は当該請求者に対して特許対象である物の産業的生産若しくは特許対象である方法の全面的利用を認める強制ライセンスを付与することができる。 - 特許庁

The issue of reputational risk for financial institutions considering making an application for capital injection is sometimes cited as a background factor for the argument for simultaneous capital injections. However, I think that considering making an application for capital injection will mean, so to speak, making judgment as part of forward-looking management, namely considering how the management should be conducted and how the operating environment will change one year, three years and five years from now. It may also be regarded as the expression of a commitment to supporting local economies and local SMEs by exercising the financial intermediary function properly. 例文帳に追加

いわゆる一斉注入といった議論が出てくる背景には、申請を考えている金融機関の風評リスクの問題というものが指摘されることがございますけれども、私は、この機能強化法の申請を検討していただくということは、言ってみれば、今申し上げた、「先を読む経営」、すなわち、足下の状況に対応するということに汲々とするだけはなくて、半年後、1年後、更には3年後、5年後の経営がどうなっていくのか、営業環境はどうなっていくのか、そういったことをしっかりと読んでいくという努力をしていく中でのご判断ということでありましょうし、また、地域経済あるいは地域の中小企業に対して、金融面から金融仲介機能をしっかり発揮することによって支えていく、サポートしていくことへのコミットメントを表明するという側面もあるのではないかと思っているところであります。 - 金融庁

Article 221 A Company Issuing Share Certificate (including a Company Issuing Share Certificate in cases where one year has not elapsed from the day immediately following the day on which such Company Issuing Share Certificate effected a amendment to the articles of incorporation to abolish provisions of the articles of incorporation to the effect that it issues share certificates for its shares (or, for a Company with Class Shares, shares of all classes). The same shall apply hereinafter in this Subsection (excluding Article 223, Article 227 and Article 228(2)).) shall prepare a registry of lost share certificates and state or record the following matters (hereinafter in this Subsection referred to as "Matters to be Stated in the Registry of Lost Share Certificates") in the same: 例文帳に追加

第二百二十一条　株券発行会社（株式会社がその株式（種類株式発行会社にあっては、全部の種類の株式）に係る株券を発行する旨の定款の定めを廃止する定款の変更をした日の翌日から起算して一年を経過していない場合における当該株式会社を含む。以下この款（第二百二十三条、第二百二十七条及び第二百二十八条第二項を除く。）において同じ。）は、株券喪失登録簿を作成し、これに次に掲げる事項（以下この款において「株券喪失登録簿記載事項」という。）を記載し、又は記録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 35 (1) A Domestic Accredited Certification Body shall, within three months after the end of each business year, prepare a list of property, a balance sheet and profit and loss statement or a settlement of accounts and business report (in the case where these documents are prepared as electromagnetic records (meaning records produced by an electronic device, magnetic devise or any other device not recognizable to human sense, which are used for data processing by a computer; hereinafter the same shall apply in this article), or electromagnetic records are prepared instead of preparing the documents, such electromagnetic records shall be included; these documents shall hereinafter be referred to as "Financial Statements, etc." in the following paragraph and Item 2 of Article 74.) and keep them in its office for five years. 例文帳に追加

第三十五条　国内登録認証機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらのものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）で作成され、又はその作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。次項及び第七十四条第二号において「財務諸表等」という。）を作成し、五年間事務所に備え置かなければならない。 - 日本法令外国語訳データベースシステム

As to the methodology for the assessment of the systemic importance and the additional capital requirement, I hear that basically, there has been no change in the agreement reached at a recent meeting of the Group of Governors and Heads of Supervision (GHOS), in which, from Japan, FSA (Financial Services Agency) Commissioner Mikuniya and Bank of Japan Governor Shirakawa participated. The FSA has been arguing - I have been saying this for more than a year - that we should aim to adopt a comprehensive policy package, rather than focus on additional capital requirements. It may seem that the more capital banks are required to have, the safer they are. However, from my experience of Japan's financial crisis, I know of a case in which that caused a credit crunch. In my electoral district, my hometown of Kitakyushu City, two large department stores failed because of that, as I have often mentioned. 例文帳に追加

システムの重要性の判定手法や、資本の上乗せ幅等については、先般、中央銀行総裁・銀行監督当局長官会合（GHOS）、これは日本から三國谷長官と（白川）日本銀行総裁が行っておりますが、における合意から基本的に変更はないと聞いていまして、金融庁は従来からの主張である資本の上乗せ規制に焦点を絞るのではなく、包括的な政策パッケージの策定を目指すべきと、私はもう1年ほど前から言っておりますように、自己資本を高くすれば高くするほど、確かに安全のように一見、見えますけれども、そうなりますと、日本の金融危機を経験した人間として言えば、そのために貸し渋り・貸し剥がしが現実に起きたわけでございまして、私の選挙区、ホームタウンの北九州市では、二つ、大きな百貨店がそのために倒産したという話をしばしばしております。 - 金融庁

Article 39-20-13 (1) The affiliated foreign corporation prescribed in Article 66-9-8(1) of the Act which is specified by a Cabinet Order shall be one of the affiliated foreign corporations which holds the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 66-9-8(1) of the Act (hereinafter referred to as a "specified foreign corporation" through to paragraph (3)) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 39-16(3)(iii), when calculating the amount of eligible retained income for the relevant business year of a specified foreign corporation as prescribed in Article 39-16(2) to (4), pursuant to the provisions of Article 39-20-10(2)). 例文帳に追加

第三十九条の二十の十三　法第六十六条の九の八第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人（以下第三項までにおいて「特定外国法人」という。）に係る控除未済課税済配当等の額（特定外国法人の各事業年度の適用対象留保金額につき第三十九条の二十の十第二項の規定により第三十九条の十六第二項から第四項までの規定の例により計算する場合の同条第三項第三号に規定する控除未済課税済配当等の額をいう。）を有する外国関係法人とする。 - 日本法令外国語訳データベースシステム

Article 39-120-13 (1) The affiliated foreign corporation prescribed in Article 68-93-8(1) of the Act which is specified by a Cabinet Order shall be one of the affiliated foreign corporations which holds the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 68-93-8(1) of the Act (hereinafter referred to as a "specified foreign corporation" through to paragraph (3)) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 39-116(3)(iii), when calculating the amount of eligible retained income for the relevant business year of a specified foreign corporation as prescribed in Article 39-116(2) to (4), pursuant to the provisions of Article 39-120-10(2)). 例文帳に追加

第三十九条の百二十の十三　法第六十八条の九十三の八第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人（以下第三項までにおいて「特定外国法人」という。）に係る控除未済課税済配当等の額（特定外国法人の各事業年度の適用対象留保金額につき第三十九条の百二十の十第二項の規定により第三十九条の百十六第二項から第四項までの規定の例により計算する場合の同条第三項第三号に規定する控除未済課税済配当等の額をいう。）を有する外国関係法人とする。 - 日本法令外国語訳データベースシステム

The applicant for a patent application in which a document and an abstract in foreign language are attached to the application under the preceding paragraph (hereinafter referred to as " written application in foreign language ") shall submit to the Commissioner of the Patent Office Japanese translations of the document and the abstract in foreign language within one year and two months from the date of filing of the patent application; provided, however, that where the foreign language application is a new patent application divided from a patent application under Article 44(1), a patent application pertaining to conversion of application under Article 46(1) or (2), or a patent application based on a utility model registration under Article 46bis(1), the applicant may submit Japanese translations of the foreign language document and foreign language abstract only within two months from the date of division of the patent application, conversion of the application or filing of the patent application based on the utility model registration. 例文帳に追加

前項の規定により外国語書面及び外国語要約書面を願書に添付した特許出願(以下「外国語書面出願」という。)の出願人は、その特許出願の日から一年二月以内に外国語書面及び外国語要約書面の日本語による翻訳文を、特許庁長官に提出しなければならない。ただし、当該外国語書面出願が第四十四条第一項の規定による特許出願の分割に係る新たな特許出願、第四十六条第一項若しくは第二項の規定による出願の変更に係る特許出願又は第四十六条の二第一項の規定による実用新案登録に基づく特許出願である場合にあつては、本文の期間の経過後であつても、その特許出願の分割、出願の変更又は実用新案登録に基づく特許出願の日から二月以内に限り、外国語書面及び外国語要約書面の日本語による翻訳文を提出することができる。 - 特許庁

(5) Any corporation falling under any of the descriptions listed in the following items, when the sum of the total assets (meaning the amount of total assets calculated pursuant to the method provided for in the Rules of the Fair Trade Commission; hereinafter the same shall apply in this paragraph) of the corporation and its subsidiaries (limited to total assets of corporations in Japan), as aggregated pursuant to the method provided for in the Rules of the Fair Trade Commission, exceeds the amount provided for in a Cabinet Order, which shall be not less than the amount listed in the relevant item, shall submit, pursuant to the provisions of the Rules of the Fair Trade Commission, a written report on the business of the said corporation and its subsidiaries to the Fair Trade Commission within three months from the end of each business year; provided, however, that this shall not apply if the said corporation is a subsidiary of another corporation. 例文帳に追加

５　次に掲げる会社は、当該会社及びその子会社の総資産の額（公正取引委員会規則で定める方法による資産の合計金額をいう。以下この項において同じ。）で国内の会社に係るものを公正取引委員会規則で定める方法により合計した額が、それぞれ当該各号に掲げる金額を下回らない範囲内において政令で定める金額を超える場合には、毎事業年度終了の日から三月以内に、公正取引委員会規則で定めるところにより、当該会社及びその子会社の事業に関する報告書を公正取引委員会に提出しなければならない。ただし、当該会社が他の会社の子会社である場合は、この限りでない。 - 日本法令外国語訳データベースシステム

Article 22 (1) Where the Minister of Finance has imposed pursuant to the provision of paragraph 1 of the preceding article, the obligation to obtain permission, when he/she finds a risk that a person who has conducted capital transactions prescribed in the said paragraph, for which the obligation to obtain the permission is imposed, without obtaining the permission will conduct capital transactions prescribed in the said paragraph, for which the obligation to obtain permission is imposed pursuant to the provision of the said paragraph, again without obtaining the permission, he/she may prohibit the person from committing, in whole or in part, capital transactions prescribed in the said paragraph for a period of not more than one year, or may impose, pursuant to the provisions of Cabinet Order, on the person, the obligation to obtain permission. 例文帳に追加

第二十二条　財務大臣は、前条第一項の規定により許可を受ける義務を課した場合において、当該許可を受ける義務が課された同項に規定する資本取引を当該許可を受けないで行つた者が再び同項の規定により許可を受ける義務が課された同項に規定する資本取引を当該許可を受けないで行うおそれがあると認めるときは、その者に対し、一年以内の期間を限り、同項に規定する資本取引を行うことについて、その全部若しくは一部を禁止し、又は政令で定めるところにより許可を受ける義務を課することができる。 - 日本法令外国語訳データベースシステム

i) An event listed in Article 66-8(1)(i) of the Act (limited to the payment of a dividend of surplus, etc. which has not been deducted for calculating the amount of the said eligible retained income of the said specified foreign subsidiary company, etc.): The amount obtained by multiplying the amount of the said dividend of surplus, etc. (where the amount of the said dividend of surplus, etc. exceeds the said eligible retained income, the amount equivalent to the said eligible retained income) by the ratio of the shares, etc. for considering the claims held by the said domestic corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year pertaining to the said eligible retained income (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii)(a) and (b) of the preceding paragraph who is related to the said domestic corporation 例文帳に追加

一　法第六十六条の八第一項第一号に掲げる事実（当該特定外国子会社等の当該適用対象留保金額の計算上控除されなかつた剰余金の配当等の支払の事実に限る。）　当該剰余金の配当等の額（当該剰余金の配当等の額が当該適用対象留保金額を超える場合には、当該適用対象留保金額に相当する金額）に当該適用対象留保金額に係る事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該事業年度終了の時における当該内国法人の有する当該特定外国子会社等の請求権勘案保有株式等（当該内国法人に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(10) The amount of expenses specified by a Cabinet Order set forth in Article 66-6(1) of the Act which is applied by replacing the terms pursuant to the provisions of paragraph (3) of the said Article shall be the sum of personnel expenses for officers and employees of a specified foreign subsidiary company, etc. engaged in the business at the said specified foreign subsidiary company, etc. prescribed in paragraph (3) of the said Article (limited to the amount of income calculated in accordance with the provisions of the laws and regulations of Japan prescribed in paragraph (1)(i) of the preceding Article or pursuant to the provisions of paragraph (2) of the said Article or the amount to be included in deductible expenses for calculating the amount of a loss for the relevant business year of the said specified foreign subsidiary company, etc.). 例文帳に追加

１０　法第六十六条の六第三項の規定により読み替えて適用する同条第一項の政令で定める費用の額は、同条第三項に規定する特定外国子会社等の事業に従事する当該特定外国子会社等の役員及び使用人に係る人件費の額の合計額（当該特定外国子会社等の各事業年度において前条第一項第一号に規定する本邦法令の規定の例に準じて計算した場合又は同条第二項の規定により計算した場合に算出される所得の金額又は欠損の金額の計算上損金の額に算入されるものに限る。）とする。 - 日本法令外国語訳データベースシステム

(5) The amount of expenses specified by a Cabinet Order set forth in Article 68-90(1) of the Act which is applied by replacing the terms pursuant to the provisions of paragraph (3) of the said Article shall be the sum of personnel expense for officers and employees of a specified foreign subsidiary company, etc. engaged in the business at the said specified foreign subsidiary company, etc. prescribed in paragraph (3) of the said Article (limited to the amount of income calculated in accordance with the provisions of the laws and regulations of Japan prescribed in paragraph (1)(i) of the preceding Article or pursuant to the provisions of paragraph (2) of the said Article or the amount to be included in deductible expenses for calculating the amount of a loss for the relevant business year of the said specified foreign subsidiary company, etc.). 例文帳に追加

５　法第六十八条の九十第三項の規定により読み替えて適用する同条第一項の政令で定める費用の額は、同条第三項に規定する特定外国子会社等の事業に従事する当該特定外国子会社等の役員及び使用人に係る人件費の額の合計額（当該特定外国子会社等の各事業年度において前条第一項第一号に規定する本邦法令の規定の例に準じて計算した場合又は同条第二項の規定により計算した場合に算出される所得の金額又は欠損の金額の計算上損金の額に算入されるものに限る。）とする。 - 日本法令外国語訳データベースシステム

I have another question about the Act on Special Measures for Strengthening Financial Functions. The new law is under deliberation as a means to strengthen the financial intermediary function, while the existing law includes a provision that would promote mergers, so I suppose that it is meant to strengthen the functions of the financial system. Am I correct in understanding that the new law, which is a provisional law to remain in effect for three years, will be enforced for the purpose of strengthening the financial intermediary function throughout the three-year period? 例文帳に追加

もう一回、強化法の件で、今のお話とも係わるのですが、金融機能強化法といった時に今回の場合は、金融機能というのは仲介機能の強化法であるということで法案審議をしてもらっているわけですが、旧法の時の金融機能強化法といったときの「機能」というのは合併を促すような仕組みにもなっていたので、「金融システム機能」というような意味合いが込められていたのではないかと思うのですが、今回3年間の時限立法ということですが、これは入り口からこの3年間はずっと金融仲介機能の強化法であるという趣旨で法律は運用されていくということでよろしいのでしょうか。 - 金融庁

(2) With regard to a Futures Commission Merchant who has received a license under Article 41, paragraph (1) of the Commodity Exchange Act (hereinafter referred to as the "Act") at the time of the enforcement of this Cabinet Order, in the case where the amount prescribed in Article 5 of the Order for Enforcement of the Commodity Exchange Act after the revision (hereinafter referred to as the "New Order") exceeds the amount prescribed in Article 5 of the Order for Enforcement of the Commodity Exchange Act prior to the revision (hereinafter referred to as the "Former Order"), the standard amount for said Futures Commission Merchant prescribed in Article 49, paragraph (1) of the Act shall be the amount prescribed in Article 5 of the Former Order, for one year from the day of the enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), notwithstanding the provisions of Article 5 of the New Order. 例文帳に追加

２　この政令の施行の際現に商品取引所法（以下「法」という。）第四十一条第一項の許可を受けている商品取引員について、改正後の商品取引所法施行令（以下「新令」という。）第五条に定める額が改正前の商品取引所法施行令（以下「旧令」という。）第五条に定める額を超えている場合には、当該商品取引員の法第四十九条第一項に規定する基準額は、この政令の施行の日（以下「施行日」という。）から一年間は、新令第五条の規定にかかわらず、旧令第五条に定める額とする。 - 日本法令外国語訳データベースシステム

(14) The amount of foreign corporation tax that was deemed to be the part of the creditable foreign corporation tax payable by a domestic corporation prescribed in paragraph (12), pursuant to the provisions of Article 66-7(1) of the Act, that is deemed to have been reduced pursuant to the provisions of paragraph (12) shall be included in deductible expenses for calculating the amount of income for a business year prescribed in the said paragraph of the said domestic corporation. In this case, the said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142(3) of the Order for Enforcement of the Corporation Tax Act. 例文帳に追加

１４　第十二項に規定する内国法人の法第六十六条の七第一項の規定により納付する控除対象外国法人税の額とみなされた外国法人税の額のうち第十二項の規定により減額されたものとみなされる部分の金額に相当する金額は、当該内国法人の同項に規定する事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、法人税法施行令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。 - 日本法令外国語訳データベースシステム

(14) The amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by a consolidated corporation prescribed in paragraph (12), pursuant to the provisions of Article 68-91(1) of the Act, which is deemed to have been reduced pursuant to the provisions of paragraph (12) shall be included in deductible expenses for calculating the amount of consolidated income for a consolidated business year prescribed in the said paragraph of the said consolidated corporation. In this case, the said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of consolidated foreign income prescribed in the main clause of Article 155-28(3) of the Order for Enforcement of the Corporation Tax Act. 例文帳に追加

１４　第十二項に規定する連結法人の法第六十八条の九十一第一項の規定により納付する個別控除対象外国法人税の額とみなされた外国法人税の額のうち第十二項の規定により減額されたものとみなされる部分の金額に相当する金額は、当該連結法人の同項に規定する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。この場合において、当該損金の額に算入する金額は、法人税法施行令第百五十五条の二十八第三項本文に規定する連結国外所得金額の計算上の損金の額として配分するものとする。 - 日本法令外国語訳データベースシステム

Regarding my duties as the Minister for Financial Services, the basic missions of the Financial Services Agency (FSA) are to ensure the stability of the financial system, protect users, improve the convenience of users, and establish a fair and transparent market. However, the facilitation of financing, regarding which I received an instruction from the Prime Minister today, is also important. As the global recession has continued since the Lehman shock, which occurred three years ago, Mr. Kamei, my predecessor as the Minister for Financial Services, put into force the SME Financing Facilitation Act (Act concerning Temporary Measures to Facilitate Financing for SMEs, etc.). After holding hearings with four associations of small and medium-size enterprises (SMEs) and regional financial institutions in various places across Japan, including Tokyo, Osaka, Nagoya, Fukuoka, Kitakyushu and Sendai, I concluded that it would be the right decision to extend this act for one year as the head of the administrative agency in charge of financial affairs. We will submit a relevant bill to the next ordinary session of the Diet and do all we can to have it enacted at an early date. 例文帳に追加

まず郵政改革に関しましては、小泉構造改革により脆弱となった郵政を再生させるために、私も何度も申しますけれども、10年に3回ほど経営形態が変わりまして、10年前に260兆円あった郵便貯金が90兆円減少しまして、今170兆円になっております。１ヶ月（間）に１兆円郵便貯金が流出した月もございます。それから、簡易保険も全盛期で8,500万件ありましたが、4,000万件減って、今、大体4,500万件簡易保険の口数がございます。それから、12年前に、私が郵政大臣をさせていただいたときは、手紙、はがき、これは大体250億通あったのです。これが電子メールの進歩もあり、50億通減っておりまして、大体今年では200億通ぐらいに減少いたしております。 - 金融庁

(4) For the purpose of application of Articles 8(1) to (3) and 9(1), in the case where the earlier application under Article 8(1) of this Act is an International Utility Model Registration Application or an International Patent Application under Article 184-3(2) of the Patent Act, the term "the description or scope of claims for a utility model registration or patent, or drawings originally attached to the application" in Articles 8(1) and (2) shall be deemed to be replaced with "the description, scope of claims or drawings of an international application as of the International Application Date under Article 48-4(1) of this Act or Article 184-4(1) of the Patent Act," the term "the description, scope of claims for a utility model registration or patent or drawings originally attached to the application of the Earlier Application" in Article 8(3) shall be deemed to be replaced with "the description, scope of claims or drawings of an international application of the Earlier Application as of the International Application Date under Article 48-4(1) of this Act or Article 184-4(1) of the Patent Act," the term "the laying open of" in Article 8(3) shall be deemed to be replaced with "the international publication under Article 21 of the Patent Cooperation Treaty signed in Washington on June 19, 1970," and the term "when one year and three months has lapsed from the filing date" in Article 9(1) shall be deemed to be replaced with "at the time of the National Processing Standard Time under Article 48-4(4) of this Act or Article 184-4(4) of the Patent Act or the time when one year and three months has lapsed from the International Application Date under Article 48-4(1) of this Act or Article 184-4(1) of the Patent Act, whichever the later." 例文帳に追加

４　第八条第一項の先の出願が国際実用新案登録出願又は特許法第百八十四条の三第二項の国際特許出願である場合における第八条第一項から第三項まで及び第九条第一項の規定の適用については、第八条第一項及び第二項中「願書に最初に添付した明細書、実用新案登録請求の範囲若しくは特許請求の範囲又は図面」とあるのは「第四十八条の四第一項又は特許法第百八十四条の四第一項の国際出願日における国際出願の明細書、請求の範囲又は図面」と、同条第三項中「先の出願の願書に最初に添付した明細書、実用新案登録請求の範囲若しくは特許請求の範囲又は図面」とあるのは「先の出願の第四十八条の四第一項又は特許法第百八十四条の四第一項の国際出願日における国際出願の明細書、請求の範囲又は図面」と、「出願公開」とあるのは「千九百七十年六月十九日にワシントンで作成された特許協力条約第二十一条に規定する国際公開」と、第九条第一項中「その出願の日から一年三月を経過した時」とあるのは「第四十八条の四第四項若しくは特許法第百八十四条の四第四項の国内処理基準時又は第四十八条の四第一項若しくは同法第百八十四条の四第一項の国際出願日から一年三月を経過した時のいずれか遅い時」とする。 - 日本法令外国語訳データベースシステム

Our teacher dedicated his life to the study requiring great pains; as to "Koshi-den", at the end of the Bunka era (1804-1818), he began to write the draft, and by the early Bunsei era (1818-1830), about 12 volumes had been completed; however, by that time, he had also gradually gained an insight into the study and understood the teachings of the master of Suzunoya (Norinaga MOTOORI), then he realized that this world was the product of our great gods of Japan, so he decided to suspend "Koshi-den" temporarily, and first explore and read through all the past annotations of the histories of our country as well as those of India and Europe to use new knowledge to his advantage in writing "Koshi-den"; therefore, since the middle of the Bunsei era, he intensly studied foreign literature and culture mainly, and during a period of over 20 years, he completed almost all his works, which he left for us, including "Sekiken Taiko-den" (Japanese Early History); although he was never satisfied with his works, his students, of course, including myself, with a feeling of gratitude, thought that our master had succeeded in completing most his researches and studies, and were concerned about the delay in completing "Koshi-den" and because of our master's age, we repeatedly begged him to restart the writing, then thankfully at about the 10th year of the Tenpo era (1839), he restarted; however, he was requested to write on linguistic methods so he began to write "Goju Ongi" (Pronunciation and Meaning of 50 Kana) and suspended "Koshi-den" again; after a year, he was banished to Akita Province by order of the former bakufu (Japanese feudal government headed by a shogun), fortunately since Akita was his hometown and there were many relatives of his, besides the former load treated him very kindly, they relieved him off poor living, although under those conditions, he had no time to finish the remaining works; he was always concerned about those unfinished works, and after only a few years, he became sick and regrettably died. 例文帳に追加

生涯苦心致され候中にも、古史伝は最初文化の末頃より草稿取り掛かり、文政の始め頃に、成文一二巻程は、ざっと稿本成り候ところ、段々見識博くあいなり、殊に故鈴屋大人の御遺教をも相伺れ候て、いよいよ以って、世界悉く我が皇大神達の御鎔造（ツクリカタメ）なされたる事を感得致され候に付、古史伝は先ず差し置き、赤縣州を始め、印度及び西洋の古伝をも悉く皆探索網羅して、其の上にて、充分に古史の註解をと存し込まれ候て、文政の半ば頃より、専ら外国の学に困苦致され、凡そ廿余年も歳月を過ごされ候て、赤縣太古傳を初め、即ち今此れある丈の著述は出来候へ共、中々もって先人の心底に叶ひ候事には此れ無く候へ共、大抵は見当も付き候に依っては、私を始め門人の中の所存にも、段々時節後れ、先人も老年に成られ候に付き、先ず先ず外国の所は大抵にして差し置かれ、古史伝の清撰をしきりて、相願い催促致し候て、天保10年頃より、漸々と其の方にも趣かれ候所、言語規則の書之無きに付き、余儀なく五十音義の撰にかかり、凡そ一ヵ年ほど打ち過ぎられ候所、旧幕府の命に依って秋田へ放逐、尤も同所は本国の事、親族共も少なからず、第一旧君侯より厚く恩遇も之有りて会計の辛苦は薄らぎ候へ共、著述致す可き遑なく、此処両三年心配致され候内に病を発し入幽致され候次第にて残念至極にて御座候。 - Wikipedia日英京都関連文書対訳コーパス

(2) In the case where a cooperative set forth in the preceding paragraph that requires an audit by an accounting auditor pursuant to the provisions of Article 40-2, paragraph (1) is a subsidiary or one having a special relationship as specified by an ordinance of the competent ministry with said cooperative (hereinafter referred to as "subsidiary company, etc."), said cooperative shall, each business year, prepare, in addition to the explanatory documents set forth in the preceding paragraph, explanatory documents stating the matters specified by an ordinance of the competent ministry as those concerning the status of the operations and property of said cooperative and said subsidiary company, etc. in a consolidated manner for said cooperative and said subsidiary company, etc., keep them at the offices of said cooperative, and provide them for public inspection. 例文帳に追加

２　前項の組合のうち第四十条の二第一項の規定により会計監査人の監査を要するものが子会社その他当該組合と主務省令で定める特殊の関係にある者（以下「子会社等」という。）を有する場合には、当該組合は、毎事業年度、前項の説明書類のほか、当該組合及び当該子会社等の業務及び財産の状況に関する事項として主務省令で定めるものを当該組合及び当該子会社等につき連結して記載した説明書類を作成し、当該組合の事務所に備え置き、公衆の縦覧に供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