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Have a Fallの部分一致の例文一覧と使い方

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例文

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

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

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

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

(ii) The alien has received, by deceit or other wrongful means, a seal of verification for landing (a seal of verification for landing or special permission pursuant to the provisions of Chapter III, Section I or II (limited to those with the decision of status of residence) or the permission pursuant to the provisions of this section (except for Article 19, paragraph (2)), and where two or more seals or permissions have been granted, the most recent; hereinafter the same shall apply in this item, the next item, and item (iv)), on the consideration that the activities stated in the application for such permission, as those in which he/she intends to be engaged are not false and fall under any of the activities listed in the right-hand column of Appended Table I or the activities of a person with the status or position listed in the right-hand column of Appended Table II. 例文帳に追加

二 偽りその他不正の手段により、上陸許可の証印等(前章第一節若しくは第二節の規定による上陸許可の証印若しくは許可(在留資格の決定を伴うものに限る。)又はこの節(第十九条第二項を除く。)の規定による許可をいい、これらが二以上ある場合には直近のものをいうものとする。以下この号、次号及び第四号において同じ。)の申請に係る本邦において行おうとする活動が虚偽のものでなく、別表第一の下欄に掲げる活動又は別表第二の下欄に掲げる身分若しくは地位を有する者としての活動のいずれかに該当するものとして、当該上陸許可の証印等を受けたこと。 - 日本法令外国語訳データベースシステム

(3) Any person who has been dismissed, prior to the enforcement of this Act, as an officer of a designated registration agency as prescribed in Article 28, paragraph (1) of the Former Act on Layout-Design of Semiconductor Integrated Circuits or as a person who implements the affairs of the registration of establishment, etc. as prescribed in Article 31, paragraph (2) of the Former Act on Layout-Design of Semiconductor Integrated Circuits, subject to the order under Article 37 of the Former Act on Layout-Design of Semiconductor Integrated Circuits, and for whom two years have not yet elapsed since the date of such dismissal, or any juridical person such person is supposed to carry out business on behalf thereof as an officer, shall be deemed, with regard to the application of the provisions of Article 29 and Article 41 of the New Act on Layout-Design of Semiconductor Integrated Circuits, to fall under Article 29, item (ii) or item (iv) of the New Act on Layout-Design of Semiconductor Integrated Circuits. 例文帳に追加

3 この法律の施行前に旧半導体集積回路法第三十七条の規定による命令により旧半導体集積回路法第二十八条第一項に規定する指定登録機関の役員若しくは旧半導体集積回路法第三十一条第二項に規定する登録事務実施者を解任され、解任の日から二年を経過しない者又はその者がその業務を行う役員となっている法人は、新半導体集積回路法第二十九条及び第四十一条の規定の適用については、新半導体集積回路法第二十九条第二号又は第四号に該当するものとみなす。 - 日本法令外国語訳データベースシステム

例文

Article 46 (1) A person who had, prior to the enforcement of Article 10, obtained or applied for approval with regard to Electrical Appliances and Materials as set forth in Article 2, paragraph (1) of the Old Electrical Appliance and Material Control Act which fall under the category of Electrical Appliances and Materials set forth in Article 2, paragraph (1) of the Electrical Appliance and Material Safety Act (hereinafter referred to as "Transferred Electrical Appliances and Materials"), pursuant to the provisions of Article 18 of the Old Electrical Appliance and Material Control Act (including a person who had applied for approval under paragraph (3) of the preceding Article); a person who has obtained or applied for approval under Article 23, paragraph (1) of the Old Electrical Appliance and Material Control Act (including a person who had applied for approval under paragraph (3) of the preceding Article); or a person who has obtained or applied for confirmation under Article 23-2, paragraph (1) of the Old Electrical Appliance and Material Control Act shall be deemed to have given notification under Article 3 of the Electrical Appliance and Material Safety Act with regard to Transferred Electrical Appliances and Materials for the product type pertaining to said approval, confirmation, or application. 例文帳に追加

第四十六条 第十条の規定の施行の際現に旧電気用品取締法第二条第一項の電気用品であって電気用品安全法第二条第一項の電気用品であるもの(以下「移行電気用品」という。)の型式について旧電気用品取締法第十八条の認可を受け若しくはその申請をしている者(前条第三項の認可の申請をしている者を含む。)、旧電気用品取締法第二十三条第一項の認可を受け若しくはその申請をしている者(前条第三項の認可の申請をしている者を含む。)又は旧電気用品取締法第二十三条の二第一項の確認を受け若しくはその申請をしている者は、当該認可若しくは確認又は申請に係る型式の移行電気用品について電気用品安全法第三条の規定による届出をしたものとみなす。 - 日本法令外国語訳データベースシステム


例文

On the other hand, for a credit rating in which an unregistered business operator within the group is involved in its determination, in cases where: . the credit rating agency examines whether the business activity pertaining to the said credit rating has been conducted appropriately under an adequate operational control system and in accordance with the rating policy, etc. of the said credit rating agency; and . after having verified that there are no problems, the credit rating agency approves the determination of the said credit rating, or the credit rating committee passes a resolution (if the credit rating is found to have problems, then the approval of or resolution on the said credit rating is not conducted), it should be kept in mind that the said credit rating, which has either been approved by the credit rating agency or resolved by the credit rating committee, will be recognized as having been determined by the credit rating agency, and will not fall under the category of name lending to an unregistered business operator within the group. 例文帳に追加

一方、グループ内の無登録業者が付与に関与する信用格付であっても、信用格付業者において、・当該信用格付に関する業務遂行が、十分な業務管理体制の下で、当該信用格付業者の格付方針等に則って適正に行われているかを検証し、・問題がないことを確認した上で、当該信用格付の付与について決裁し、又は格付委員会の議決を行う(問題があると認められる場合には、当該信用格付についての決裁又は議決は行わない)こととされている場合には、信用格付業者が決裁し、又は格付委員会の議決が行われた当該信用格付は、信用格付業者が付与したものと認められ、グループ内の無登録業者への名義貸しに該当しないことに留意する。 - 金融庁

Article 23 (1) In cases where the Settlor Company of an Investment Trust or a Trustee Company has come to fall under item (i) or item (ii), if the Prime Minister finds that it is necessary and appropriate for the public interest or for the protection of Investors that the Investment Trust Contract pertaining to the Settlor Company of the Investment Trust or Trustee Company continue, he/she may, by obtaining the consent of the Trustee Company or Settlor Company of the Investment Trust concerned with the Investment Trust Contract and another Settlor Company of an Investment Trust or Trustee Company in advance, order the Settlor Company of the Investment Trust or Trustee Company to have their business related to the Investment Trust Contract succeeded to by the other Settlor Company of an Investment Trust or Trustee Company wherefrom consent has been obtained: 例文帳に追加

第二十三条 内閣総理大臣は、投資信託委託会社又は受託会社が第一号又は第二号に該当することとなる場合において、当該投資信託委託会社又は受託会社に係る投資信託契約の存続が公益又は投資者保護のため必要かつ適当であると認めるときは、当該投資信託委託会社又は受託会社に対し、内閣総理大臣があらかじめ、当該投資信託契約に係る受託会社又は投資信託委託会社及び他の投資信託委託会社又は受託会社の同意を得た上、当該投資信託契約に関する業務をその同意を得た他の投資信託委託会社又は受託会社に引き継ぐことを命ずることができる。 - 日本法令外国語訳データベースシステム

(d) corporate bond certificates and the Securities set forth in Article 2, paragraph (1), item (xvii) of the Act which have the nature of corporate bond certificates, with special provisions that the relevant corporate bond certificates or Securities shall or may be redeemed through the Securities set forth in Article 1-4, item (i) or (ii) or Article 1-7-4, item (i) or (ii) of the Cabinet Order, or sub-item (b) or (c) above (limited to those issued by a person other than the Issuer of the relevant corporate bond certificates) (hereinafter such corporate bond certificates shall be referred to as the "Convertible Bond Certificates" in this sub-item (d)): that the relevant corporate bond certificates fall under any of the following cases according to the cases where the Securities to be acquired upon the relevant redemption (hereinafter referred to as the "Securities Acquired Upon Redemption" in this sub-item (d)) are the Securities set forth respectively below: 例文帳に追加

ニ 社債券及び法第二条第一項第十七号に掲げる有価証券のうち社債券の性質を有するもので、令第一条の四第一号若しくは第二号若しくは第一条の七の四第一号若しくは第二号又はロ若しくはハに掲げる有価証券(当該社債券の発行者以外の者が発行したものに限る。)により償還される旨又は償還することができる旨の特約が付されているもの(以下ニにおいて「転換債券」という。) 当該償還により取得する有価証券(以下ニにおいて「償還有価証券」という。)が次に掲げる有価証券である場合の区分に応じ、次に定めるいずれかの場合に該当すること。 - 日本法令外国語訳データベースシステム

(d) corporate bond certificates and the Securities set forth in Article 2, paragraph (1), item (xvii) of the Act which have the nature of corporate bond certificates, with special provisions whereby the relevant corporate bond certificates or Securities shall or may be redeemed through the Securities set forth in Article 1-4, item (i) or (ii), or Article 1-7-4, item (i) or (ii) of the Cabinet Order, or sub-item (b) or (c) above (limited to those issued by a person other than the issuer of the relevant corporate bond certificates) (hereinafter such corporate bond certificates shall be referred to as the "Convertible Bond Certificates" in this sub-item (d)): that the relevant corporate bond certificates fall under any of the following cases according the cases where the Securities to be acquired upon the relevant redemption (hereinafter referred to as the "Securities Acquired Upon Redemption" in this sub-item (d)) are the Securities set forth below, respectively: 例文帳に追加

ニ 社債券及び法第二条第一項第十七号に掲げる有価証券のうち社債券の性質を有するもので、令第一条の四第一号若しくは第二号若しくは第一条の七の四第一号若しくは第二号又はロ若しくはハに掲げる有価証券(当該社債券の発行者以外の者が発行したものに限る。)により償還される旨又は償還することができる旨の特約が付されているもの(以下ニにおいて「転換債券」という。) 当該償還により取得する有価証券(以下ニにおいて「償還有価証券」という。)が次に掲げる有価証券である場合の区分に応じ、それぞれ次に定めるいずれかの場合に該当すること。 - 日本法令外国語訳データベースシステム

例文

(9) Where, with respect to government or company bonds issued by means of a discount on or after April 1, 1999, that are listed in the following (including those specified by a Cabinet Order as being similar thereto), for which a period from the date of issue to the redemption date is not more than one year (hereinafter referred to in this paragraph as "short-term government or company bonds"), specified entries or records under the book-entry transfer system (meaning entries or records in a transfer account book set forth in the Act on Book-Entry Transfer of Company Bonds, etc. which are made pursuant to the provisions of the said Act; hereinafter referred to in this Article as "entries or records under the book-entry transfer system"), which are specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) are made together with all other short-term government or company bonds that have the same brand at the time of issue, such short-term government or company bonds for which the said specified entries or records under the book-entry transfer system are made (limited to those that satisfy the requirements specified by an Ordinance of the Ministry of Finance for bonds held by a specified person; hereinafter referred to in this Article as "specified short-term government or company bonds") shall not fall under the category of discount bonds prescribed in paragraph (1) to paragraph (6): 例文帳に追加

9 平成十一年四月一日以後に割引の方法により発行される公社債で次に掲げるもの(これらに類するものとして政令で定めるものを含む。)のうち、その発行の日から償還期限までの期間が一年以下であるもの(以下この項において「短期公社債」という。)が、その発行の際にその銘柄が同一である他の短期公社債のすべてとともに特定振替記載等(社債等の振替に関する法律に定めるところにより行われる同法の振替口座簿への記載又は記録(以下この条において「振替記載等」という。)のうち政令で定めるものをいう。以下この項において同じ。)がされる場合には、当該特定振替記載等がされる短期公社債(特定の者によつて所有されるものとして財務省令で定める要件を満たすものに限る。以下この条において「特定短期公社債」という。)は、第一項から第六項までに規定する割引債に該当しないものとする。 - 日本法令外国語訳データベースシステム

例文

(xiv) Transactions where the relevant parties promise to give and receive money calculated based on the difference between a numerical value that the parties have agreed upon in advance as the numerical value of an interest rate, currency value, product price, price for Carbon Dioxide Equivalent Quotas (meaning carbon dioxide equivalent quotas defined in Article 2, paragraph (6) (Definitions) of the Act on Promotion of Global Warming Countermeasures (Act No. 117 of 1998) and those equivalent thereto; the same shall apply in item (iv) of the following Article) or any other index and the actual numerical value of that index at a fixed point of time in the future, or any equivalent transactions specified by Cabinet Office Ordinance (referred to as "Financial Derivative Transactions" in the following item) which are transactions found unlikely to damage the soundness of the management of the Bank as specified by Cabinet Office Ordinance (excluding transactions that fall under the categories of business listed in items (v) and (xii)); 例文帳に追加

十四 金利、通貨の価格、商品の価格、算定割当量(地球温暖化対策の推進に関する法律(平成十年法律第百十七号)第二条第六項(定義)に規定する算定割当量その他これに類似するものをいう。次条第四号において同じ。)の価格その他の指標の数値としてあらかじめ当事者間で約定された数値と将来の一定の時期における現実の当該指標の数値の差に基づいて算出される金銭の授受を約する取引又はこれに類似する取引であつて内閣府令で定めるもの(次号において「金融等デリバティブ取引」という。)のうち銀行の経営の健全性を損なうおそれがないと認められる取引として内閣府令で定めるもの(第五号及び第十二号に掲げる業務に該当するものを除く。) - 日本法令外国語訳データベースシステム

Article 12 (1) In cases where the specified products manufactured or imported by a notified business operator as set forth in paragraph (1) of the preceding Article (except for those manufactured or imported under the proviso to paragraph (1) of the preceding Article) fall under the category of special specified products, the notified business operator shall have any of the items listed below inspected in accordance with the following paragraph by a person registered with the competent minister (hereinafter referred to as a "conformity inspection"), and shall obtain and preserve the certification set forth in the same paragraph prior to the sale of said special specified products; provided, however, that this shall not apply to cases where a certificate for item (ii) as described in paragraph (1) of the preceding Article is issued and preserved with respect to said special specified products falling under the same type as that of the special specified products, and that the period provided for by Cabinet Order for the respective special specified products, commencing from the date of the issuance of said certificate or where an item provided for by the Ordinance of the competent ministry as being equivalent to the certificate as set forth in paragraph (1) of the preceding Article is preserved, has not elapsed: 例文帳に追加

第十二条 届出事業者は、その製造又は輸入に係る前条第一項の特定製品(同項ただし書の規定の適用を受けて製造され、又は輸入されるものを除く。)が特別特定製品である場合には、当該特別特定製品を販売する時までに、次の各号のいずれかに掲げるものについて、主務大臣の登録を受けた者の次項の規定による検査(以下「適合性検査」という。)を受け、かつ、同項の証明書の交付を受け、これを保存しなければならない。ただし、当該特別特定製品と同一の型式に属する特別特定製品について既に第二号に係る同項の証明書の交付を受けこれを保存している場合において当該証明書の交付を受けた日から起算して特別特定製品ごとに政令で定める期間を経過していないとき又は同項の証明書と同等なものとして主務省令で定めるものを保存している場合は、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

The statuses of residence ofSpouse or Child of Japanese National” and “Long-term Resident”, which are not included in the status of residence for employment purposes, have no restrictions on activities during the stay in Japan. Foreign nationals who fall under any of the following are also allowed to work within the limit permitted: those whose status of residence is basically for travel but permits work to cover travel expenses under the working holiday system, foreign college students in internship programs which enable them to gain work experience in a Japanese company as part of their college education, and foreign students who are permitted to conduct an activity other than those permitted by the status of residence previously granted. Therefore, it is assumed that the proportion of foreign nationals permitted to work in Japan could be larger. 例文帳に追加

平成21年における新規入国者全体に占める,就労を目的とする在留資格による新規入国者数の割合は0.9%である。 なお,就労を目的とする在留資格には含まれないが,「日本人の配偶者等」や「定住者」など身分又は地位により在留資格を付与されている者は在留活動に制限が設けられておらず,また,旅行を目的としつつその資金に充当するための就労が可能なワーキング・ホリデー制度の利用者,大学教育の一環として我が国の企業に受け入れられて就業体験をする,いわゆるインターンシップ制度を利用する外国の大学生及び資格外活動の許可を受けた留学生等も同許可の範囲内で就労が認められているので,実際に働くことのできる外国人の割合は更に大きなものとなる. - 特許庁

The SME Financing Facilitation Act bill was developed in the midst of severe economic and financial conditions last fall to serve as a temporary measure to ensure smooth financing for SMEs over two calendar yearends and two fiscal yearends. It was at the end of November last year, when former Minister (for Financial Services) Shizuka Kamei was incumbent, that the bill passed the Diet to be enacted as temporary legislation. My answer to the question as to whether or not to extend the duration of the SME Financing Facilitation Act is that I would like to examine it with the possibility of extension in mind as I watch carefully things like the state of the Japanese economy and financing for SMEs, or the progress in any initiatives taken by financial institutions to facilitate financing, which is what I have stated twice or so during the current Diet session as well. 例文帳に追加

中小企業金融円滑化法案が、昨年秋の厳しい経済金融情勢の中、中小企業に対する金融の円滑化を図るために臨時の措置として、2回の年末、それから2回の年度末ということを視野に入れて、昨年11月末、前・亀井静香(金融担当)大臣のときに国会を通過して、時限立法としてできたわけでございまして、中小企業金融円滑化法案の期限を延長するかどうかについては、我が国の経済及び中小企業の資金繰りの現状、あるいは金融機関の金融円滑化に向けた取組の進捗状況などをよく見ながら、この国会でも2回ほど今まで答弁していますように、延長を視野に入れて検討してまいりたいということでございます。 - 金融庁

As I informed you when I met with US Federal Reserve Board (FRB) Chairman Ben Bernanke, the Governor of the People's Bank of China Zhou Xiaochuan and other governors of central banks in August 2010, financial institutionsespecially banks engaged in international operations—will certainly become more stable if they have more capital. In Japan, however, both public and private sectors had a very bitter experience during the financial crisis 12 years ago. Looking back, even sustainable companies that would otherwise have been sound were forced into bankruptcy due to the widespread credit crunch and credit withdrawal resulting from financial institutions seeking to secure capital temporarily, and the damage incurred was particularly extensive among small- and medium-sized enterprises (SMEs). At the time, the Nikkei Average looked as though it was about to fall below 7,000 yen, so Japan's argument based on such experience has been reflected in the G20 Summit declarations to date and the agreement announced at the recent meeting of the Group of Governors and Heads of Supervision. 例文帳に追加

私が(本年)8月にアメリカのバーナンキ(連邦準備制度理事会議長)、あるいは中国の周小川(中国人民銀行行長)、中央銀行のそれぞれのトップとお会いしてきた時も皆様方にお伝えしましたように、金融機関、特に国際業務をする銀行は、自己資本が高ければ高いほど確かに安定はいたしますけれども、日本でも12年前、大変な金融ショックがあり、官民挙げて非常に苦しい経験があるわけでございますが、あれを振り返っても一時自己資本を確保するために貸し渋り、貸し剥がしが非常に横行しまして、普通であれば健全にやっていける持続可能な企業まで倒産せざるを得ないというような現象が起きまして、特に中小企業にはその被害が大変広く及びまして、もう皆様方もよくお分かりのように、あのとき株価も7,000円を割るかというような状況があったわけでございますから、そういったことを踏まえて、我が国の主張は、これまでのG20の首脳声明や先般の中央銀行総裁・金融監督当局長官会合での合意にもこの前から発表させていただいておりますように、反映されています。 - 金融庁

Article 24 (1) When Securities (excluding Regulated Securities; hereinafter the same shall apply in this Article, except in the following items) issued by a company fall under any of the categories specified in the following items, the company shall submit, for each business year, a report stating the trade name of the company, financial conditions of the Corporate Group to which the company belongs and of the company, other important matters concerning the company's business and other matters specified by a Cabinet Office Ordinance as necessary and appropriate for the public interest or protection of investors (hereinafter referred to as an "Annual Securities Report") to the Prime Minister within three months after the end of that business year (or, in the case of a foreign company, within the period specified by a Cabinet Order as the period necessary and appropriate for the public interest or protection of investors) pursuant to the provisions of a Cabinet Office Ordinance; provided however, that this shall not apply to cases where the Securities issued by the company fall under the category of Securities specified in item (iii) below (limited to share certificates and other Securities specified by a Cabinet Order) and the numbers of holders of the Securities on the last day of that business year and on the respective last days of the business years that began within four years before the day on which that business year began are fewer than the number calculated pursuant to the provisions of a Cabinet Order, if the Prime Minister approves pursuant to the provisions of a Cabinet Office Ordinance that even if the company does not submit Annual Securities Reports, the public interest or protection of investors would not be impaired (limited to the company for which five years have already passed after the end of the Starting Year of the Report Submission (meaning the business year that includes the day on which the main clause of Article 4(1) or (2) or the main clause of Article 23-8(1) or (2) became applicable to the Public Offering or Secondary Distribution of the Securities, or, the latest one of such business years); where the Securities issued by the company fall under the category of Securities specified in item (iv) below, if the amount of the stated capital of the company is less than 500 million yen (or if, in cases where the Securities are Rights in Securities Investment Business, etc. that shall be deemed as Securities under Article 2(2), the amount that is specified by a Cabinet Order as the amount of the stated capital of the company is less than the amount specified by a Cabinet Order on the last day of that business year) or if the number of holders of the Securities on the last day of that business year are fewer than the number specified by a Cabinet Order; and where the Securities issued by the company fall under the category of Securities specified in item (iii) or (iv) below, if the Prime Minister approves as specified by a Cabinet Order that even if the company does not submit Annual Securities Reports, the public interest or protection of investors would not be impaired. 例文帳に追加

第二十四条 有価証券の発行者である会社は、その会社が発行者である有価証券(特定有価証券を除く。次の各号を除き、以下この条において同じ。)が次に掲げる有価証券のいずれかに該当する場合には、内閣府令で定めるところにより、事業年度ごとに、当該会社の商号、当該会社の属する企業集団及び当該会社の経理の状況その他事業の内容に関する重要な事項その他の公益又は投資者保護のため必要かつ適当なものとして内閣府令で定める事項を記載した報告書(以下「有価証券報告書」という。)を、当該事業年度経過後三月以内(当該会社が外国会社である場合には、公益又は投資者保護のため必要かつ適当なものとして政令で定める期間内)に、内閣総理大臣に提出しなければならない。ただし、当該有価証券が第三号に掲げる有価証券(株券その他の政令で定める有価証券に限る。)に該当する場合においてその発行者である会社(報告書提出開始年度(当該有価証券の募集又は売出しにつき第四条第一項本文若しくは第二項本文又は第二十三条の八第一項本文若しくは第二項の規定の適用を受けることとなつた日の属する事業年度をいい、当該報告書提出開始年度が複数あるときは、その直近のものをいう。)終了後五年を経過している場合に該当する会社に限る。)の当該事業年度の末日及び当該事業年度の開始の日前四年以内に開始した事業年度すべての末日における当該有価証券の所有者の数が政令で定めるところにより計算した数に満たない場合であつて有価証券報告書を提出しなくても公益又は投資者保護に欠けることがないものとして内閣府令で定めるところにより内閣総理大臣の承認を受けたとき、当該有価証券が第四号に掲げる有価証券に該当する場合において、その発行者である会社の資本金の額が当該事業年度の末日において五億円未満(当該有価証券が第二条第二項の規定により有価証券とみなされる有価証券投資事業権利等である場合にあつては、当該会社の資産の額として政令で定めるものの額が当該事業年度の末日において政令で定める額未満)であるとき、及び当該事業年度の末日における当該有価証券の所有者の数が政令で定める数に満たないとき、並びに当該有価証券が第三号又は第四号に掲げる有価証券に該当する場合において有価証券報告書を提出しなくても公益又は投資者保護に欠けることがないものとして政令で定めるところにより内閣総理大臣の承認を受けたときは、この限りでない。 - 日本法令外国語訳データベースシステム

(4) Article 4(4) and (5) shall apply mutatis mutandis to Public Offering or Secondary Distribution of Securities to which the proviso to paragraph (1) is applicable. In this case, the terms "pertaining to a Specified Public Offering, etc." and "apply to the Specified Public Offering, etc." in Article 4(4) shall be deemed to be replaced with "pertaining to such a Public Offering or Secondary Distribution" and "apply to the Public Offering or Secondary Distribution," respectively; and the parts "the Securities for which the Specified Public Offering, etc. is to be made," "of the Specified Public Offering, etc.," "the Specified Public Offering, etc. is to begin" and "the Secondary Distributions of Securities set forth in paragraph (3) which fall under the Case Where Disclosures Have Been Made and of which the total issue price is less than 100 million yen, and Public Offerings or Secondary Distributions of the Securities set forth in item (v) of paragraph (1) of which the total issue price" in Article 4(5) shall be deemed to be replaced with "the Securities," "of the Public Offering or Secondary Distribution," "the Public Offering or Secondary Distribution is to begin," "a Public Offering or Secondary Distribution of which the total issue price," respectively. 例文帳に追加

4 第四条第四項及び第五項の規定は、第一項ただし書の規定の適用を受ける有価証券の募集又は売出しが行われる場合について準用する。この場合において、同条第四項中「当該特定募集等に係る」とあるのは「当該募集若しくは売出しに係る」と、「当該特定募集等が」とあるのは「当該募集又は売出しが」と、同条第五項中「当該特定募集等に係る」とあるのは「当該」と、「当該特定募集等が」とあるのは「当該募集又は売出しが」と、「当該特定募集等に関する」とあるのは「当該募集又は売出しに関する」と、「開示が行われている場合における第三項に規定する有価証券の売出しでその売出価額の総額が一億円未満のもの及び第一項第五号に掲げる有価証券の募集又は売出しでその発行価額」とあるのは「発行価額」と、「以下のもの」とあるのは「以下の有価証券の募集又は売出し」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

(3) That amount of cost required for the public offering of funds prescribed in Article 286-4 of the Commercial Code as applied mutatis mutandis pursuant to Article 59, paragraph (1) of the Current Act which was expended in the business years that started before the Effective Date by a Mutual Company under the Former Act in existence at the time when this Act enters into force may be credited to assets on the balance sheet for the accounting period of the first business year that starts on or after the Effective Date, after deducting the minimum amount that should have been amortized if the provision of Article 286-4 of the Commercial Code had applied to the accounting periods before the accounting period of the first business year that starts on or after the Effective Date. In this case, not less than the straight-line amount shall be amortized in each of the accounting periods that fall within the amortization period under that Article after deducting the period that has already elapsed. 例文帳に追加

3 新法第五十九条第一項において準用する商法第二百八十六条ノ四に規定する基金の募集のために必要な費用の額で、この法律の施行の際現に存する旧法の規定による相互会社が施行日前に開始した事業年度に支出したものについては、その額から施行日以後開始する最初の事業年度の決算期前の決算期に同条の規定が適用されたならば償却すべきであった額の最少額を控除した金額を、施行日以後に開始する最初の事業年度の決算期において、貸借対照表の資産の部に計上することができる。この場合においては、同条の規定による償却期間から既に経過した期間を控除した期間内に、毎決算期に均等額以上の償却を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

O, Erin, mourn with grief and woeFor he lies dead whom the fell gangOf modern hypocrites laid low.He lies slain by the coward houndsHe raised to glory from the mire;And Erin's hopes and Erin's dreamsPerish upon her monarch's pyre.In palace, cabin or in cotThe Irish heart where'er it beIs bowed with woe--for he is goneWho would have wrought her destiny.He would have had his Erin famed,The green flag gloriously unfurled,Her statesmen, bards and warriors raisedBefore the nations of the World.He dreamed (alas, 'twas but a dream!)Of Liberty: but as he stroveTo clutch that idol, treacherySundered him from the thing he loved.Shame on the coward, caitiff handsThat smote their Lord or with a kissBetrayed him to the rabble-routOf fawning priests--no friends of his.May everlasting shame consumeThe memory of those who triedTo befoul and smear the exalted nameOf one who spurned them in his pride.He fell as fall the mighty ones,Nobly undaunted to the last,And death has now united himWith Erin's heroes of the past.No sound of strife disturb his sleep!Calmly he rests: no human painOr high ambition spurs him nowThe peaks of glory to attain.They had their way: they laid him low.But Erin, list, his spirit mayRise, like the Phoenix from the flames,When breaks the dawning of the day,The day that brings us Freedom's reign.And on that day may Erin wellPledge in the cup she lifts to JoyOne grief--the memory of Parnell. 例文帳に追加

パーネルは死んだ残忍な偽善者どもの手にかかり僕らの無冠の王は死んだ嘆く、嘆く、悲しみのエリン泥沼から引き上げてやった臆病な犬どもに彼は殺されたエリンの希望もエリンの夢もその君主の積みまきの上に滅びた御殿にあろうとも、小屋にあろうとも悲しみにひしがれるアイルランドの心その運命をもたらすはずの彼が逝ってしまったから彼あらば世界にエリンの名を知らしめ栄光の緑の旗をはためかせ政治家たち、詩人たち、戦士たちの立ち上がったものを彼は自由を夢見た悲しいかな、夢にすぎなかった偶像をつかもうとしたその時裏切りが彼と愛するものを引き離した恥を知れ、臆病者彼らの君主を襲い媚を売る聖職者衆に売り渡した卑劣漢ども永遠の恥辱よ、焼き尽くせ誇りをもって彼らをはねつけた人の高貴の名を汚し傷つけた者どもの記憶を最後まで気高く屈せずに倒れた強き人死が彼を今は亡きエリンの英雄たちと一つにした彼の眠りを乱す争いはなし!静かに彼は休む彼を栄光へと駆り立てる人としての苦悩も大望も今はない彼らは思い通り彼を殺したしかしエリンは望む、彼の魂よ炎から不死鳥のように舞い上がれとその日の夜の明ける時自由の御代が僕らにもたらされるその日、エリンよ、挙げよ喜びの杯を悲しみのためにパーネルの思い出のために - James Joyce『アイビーデイの委員会室』

(5) The provisions of the preceding paragraphs shall apply mutatis mutandis to cases where Regulated Securities issued by a company fall under any of the categories specified in the items of paragraph (1). In this case, the term "excluding Regulated Securities" in the main clause of paragraph (1) shall be deemed to be replaced with "limited to Regulated Securities"; the term "the company shall" in the main clause of paragraph (1) shall be deemed to be replaced with "the company (if said Securities are so specified by a Cabinet Office Ordinance, excluding persons specified by a Cabinet Office Ordinance) shall"; the terms "the trade name of the company, financial conditions of the Corporate Group to which the company belongs and of the company, other important matters concerning the company's business" in the main clause of paragraph (1) shall be deemed to be replaced with "financial conditions of asset investment or other similar businesses conducted by the company, other important matters concerning the company's assets"; the term "for each business year" in the main clause of paragraph (1) shall be deemed to be replaced with "for each of the periods of time specified by a Cabinet Office Ordinance for the Regulated Securities (hereinafter referred to as the "Specified Period" in this Article)"; the term "that business year" in the main clause of paragraph (1) shall be deemed to be replaced with "that Specified Period"; the part "the Securities issued by the company fall under the category of Securities specified in item (iii) below (limited to share certificates and other Securities specified by a Cabinet Order) and the numbers of holders of the Securities on the last day of that business year and on the last days of the business years that began within four years before the day on which that business year began are fewer than the number calculated pursuant to the provisions of a Cabinet Order, if the Prime Minister approves pursuant to the provisions of a Cabinet Office Ordinance that even if the company does not submit Annual Securities Reports, the public interest or protection of investors would not be impaired (limited to the company for which five years have already passed after the end of the Starting Year of Report Submission (meaning the business year that includes the day on which the main clause of Article 4(1) or (2) or the main clause of Article 23-8(1) or (2) became applicable to the Public Offering or Secondary Distribution of the Securities, or, the latest one of such business years); where the Securities issued by the company fall under the category of Securities specified in item (iv) below" in the proviso to paragraph (1) shall be deemed to be replaced with "the Regulated Securities issued by the company fall under the category of Securities specified in item (iv) below"; the part "or if the number of holders of the Securities on the last day of that business year is fewer than the number specified by a Cabinet Order; and" in the proviso to paragraph (1) shall be deemed to be replaced with "; and"; the part "share certificates, Rights in Securities Investment Business, etc. that shall be deemed as Securities under Article 2(2)" in item (iv) of paragraph (1) shall be deemed to be replaced with "Rights in Securities Investment Business, etc. that shall be deemed as Securities under Article 2(2)"; the part "if the number of its holders on the last day of that business year or on the last day of any of the business years that began within four years before the day on which that business year began is not less than the number specified by a Cabinet Order (or, in case of Rights in Securities Investment Business, etc. that shall be deemed as Securities under Article 2(2), the number of its holders on the last day of that business year is not less than the number specified by a Cabinet Order)" in item (iv) of paragraph (1) shall be deemed to be replaced with "if the number of its holders on the last day of the Specified Period is not less than the number specified by a Cabinet Order"; the term "issued Securities" in paragraph (2) shall be deemed to be replaced with "issued Regulated Securities"; the term "Securities issued" in paragraph (3) shall be deemed to be replaced with "Regulated Securities issued"; the term "a company" in paragraph (3) shall be deemed to be replaced with "a company (if said Regulated Securities are Securities so specified by a Cabinet Office Ordinance, excluding persons specified by a Cabinet Office Ordinance)"; the term "the main clause of paragraph (1)" in paragraph (3) shall be deemed to be replaced with "the main clause of paragraph (1) as applied mutatis mutandis pursuant to paragraph (5)"; the term "business year" in paragraph (3) shall be deemed to be replaced with "Specified Period"; the term "the day on which the Securities came" in paragraph (3) shall be deemed to be replaced with "the day on which the Regulated Securities came"; and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

5 前各項の規定は、特定有価証券が第一項各号に掲げる有価証券のいずれかに該当する場合について準用する。この場合において、同項本文中「有価証券の発行者である会社」とあるのは「有価証券の発行者である会社(内閣府令で定める有価証券については、内閣府令で定める者を除く。)」と、「特定有価証券を除く」とあるのは「特定有価証券に限る」と、「事業年度ごと」とあるのは「当該特定有価証券につき、内閣府令で定める期間(以下この条において「特定期間」という。)ごと」と、「当該会社の商号、当該会社の属する企業集団及び当該会社の経理の状況その他事業」とあるのは「当該会社が行う資産の運用その他これに類似する事業に係る資産の経理の状況その他資産」と、「当該事業年度」とあるのは「当該特定期間」と、同項ただし書中「当該有価証券が第三号に掲げる有価証券(株券その他の政令で定める有価証券に限る。)に該当する場合においてその発行者である会社(報告書提出開始年度(当該有価証券の募集又は売出しにつき第四条第一項本文若しくは第二項本文又は第二十三条の八第一項本文若しくは第二項の規定の適用を受けることとなつた日の属する事業年度をいい、当該報告書提出開始年度が複数あるときは、その直近のものをいう。)終了後五年を経過している場合に該当する会社に限る。)の当該事業年度の末日及び当該事業年度の開始の日前四年以内に開始した事業年度すべての末日における当該有価証券の所有者の数が政令で定めるところにより計算した数に満たない場合であつて有価証券報告書を提出しなくても公益又は投資者保護に欠けることがないものとして内閣府令で定めるところにより内閣総理大臣の承認を受けたとき、当該有価証券が第四号」とあるのは「当該特定有価証券が第四号」と、「及び当該事業年度の末日における当該有価証券の所有者の数が政令で定める数に満たないとき、並びに」とあるのは「及び」と、同項第四号中「株券、第二条第二項の規定により有価証券とみなされる有価証券投資事業権利等」とあるのは「第二条第二項の規定により有価証券とみなされる有価証券投資事業権利等」と、「当該事業年度又は当該事業年度の開始の日前四年以内に開始した事業年度のいずれかの末日におけるその所有者の数が政令で定める数以上(当該有価証券が同項の規定により有価証券とみなされる有価証券投資事業権利等である場合にあつては、当該事業年度の末日におけるその所有者の数が政令で定める数以上)」とあるのは「当該特定期間の末日におけるその所有者の数が政令で定める数以上」と、第二項中「有価証券の」とあるのは「特定有価証券の」と、第三項中「第一項本文」とあるのは「第五項において準用する第一項本文」と、「発行者」とあるのは「発行者(内閣府令で定める有価証券については、内閣府令で定める者を除く。)」と、「有価証券が」とあるのは「特定有価証券が」と、「その該当することとなつた日」とあるのは「当該特定有価証券につき、その該当することとなつた日」と、「事業年度」とあるのは「特定期間」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

On the other hand, experts have pointed out various issues pertaining to the EU-ETS, including the following. ① Regarding the reduction targets of Phase I, there are problems in cap setting, such as moderate emissions allowances that lead to a price fall when the moderate allocation is realized. ② There are problems related to fairness and equity with respect to the cap. For example, during Phase I, in the process of creating national allocation plans that determine each country’s emissions cap, there were about 800 cases26 in all the EU countries wherein the companies sued their national governments over allocation methods and allocation amounts. Further, during Phase II, the former East European countries, such as Czech Republic, Latvia, Poland, Hungary, and Estonia, sued the European Commission over its strict demand on the allocation amount27. ③ There are concerns about “carbon leakage” and a loss of international competitiveness among the EU companies. For example, Jean-Louis Borloo, the French Minister of Ecology and Sustainable Development, expressed his concern about “carbon leakage,” which occurs when economic activities and plant locations move from the EU countries to countries with lesser or no environmental regulations. Secretary General Mr. Richmann of German Federation of Industry and Energy stated that in a situation wherein the competitors do not need to bear carbon costs, domestic industries cannot pass on the carbon costs to the international market. This would lead to not only loss of the labor market but also migration of the manufacturing bases, resulting in increased emissions outside of Europe.例文帳に追加

一方、EU-ETSに対しては、①第一約束期間の削減目標については、排出枠の設定が緩く、割当の緩さが判明した時点で価格が暴落するなど、キャップの設定に課題があったこと、②各国の排出上限量となる国別割当計画の策定過程において、割当方法及び割当量をめぐって、第一約束期間においては、企業が各国政府を提訴した事例がEU全体で800件程度あり、第二約束期間については、チェコ、ラトビア、ポーランド、ハンガリー、エストニア等旧東欧諸国が欧州委員会の要求する厳しい割当量を巡り、欧州委員会を相手に訴訟を起こしているなど、キャップの衡平性に課題があること、③フランスのボルローエコロジー・持続可能な開発整備相が、「EU域内から環境規制が緩いまたは無い他の地域に工場など移転する、いわゆる『炭素リーケージ』について懸念がある。」と表明し、ドイツの産業エネルギー連盟リヒマン事務総長が、「競争相手に炭素コストが生じなければ、産業界はこのコストを世界市場で転嫁できないので、労働市場が失われるだけではなく、生産拠点の移転もあり得るが、これは、欧州外での排出増加になる。」と発言しているなど、炭素リーケージ及び域内企業の国際競争力低下の懸念があること、等、様々な課題が指摘されている。 - 経済産業省

In the City Bus case the Tokyo District Court July 25, 2001 ruled that "whether or not Article 46, Item 4 is applicable should depend on whether the copyrighted artistic work is reproduced "exclusively" for marketing or the reproduced work is actually sold to third parties. In order to determine this, circumstances such as the formalities, the contents, the manner and method of use of the publication should be objectively examined." In light of these criteria, the judgment further held that "the Defendant's book is a publication edited for the purpose of explaining to children various types of vehicles running on the street by using their photographs. It provides an explanation on the exterior and role of each of the 24 types of vehicles in total. This book is edited from the viewpoint of pre-school education in that children are expected to develop their observation skills as well as curiosity, which will in the future become a basis for learning. The method of inserting the picture in the cover page and page 14 is not unnatural in light of the purpose of this publication. Considering that the viewers of this book will have the impression that the photograph of the bus is placed on various pages as an the example of the diverse vehicles referred to in the body text of the book, the act of selling a book which includes a photograph of the bus with the plaintiff's work shall not fall under the relevant criteria as previously descirbed; the copyrighted artistic work is reproduced "exclusively" for marketing or such reproduced work is actually sold to third parties. Therefore, such act does not fulfill the conditions required under Article 46, Item 4 of the Copyright Law. 例文帳に追加

前掲東京地裁平成13年7月25日判決は、「法46条4号に該当するか否かについては、著作物を利用した書籍等の体裁及び内容、著作物の利用態様、利用目的などを客観的に考慮して、「専ら」美術の著作物の複製物の販売を目的として複製し、又はその複製物を販売する例外的な場合に当たるといえるか否か検討すべきことになる。」とし、「被告書籍は、幼児向けに、写真を用いて、町を走る各種自動車を解説する目的で作られた書籍であり、合計24種類の自動車について、その外観及び役割などが説明されていること、各種自動車の写真を幼児が見ることを通じて、観察力を養い、勉強の基礎になる好奇心を高めるとの幼児教育的観点から監修されていると解されること、表紙及び本文14頁の掲載方法は、右の目的に照らして、格別不自然な態様とはいえないので、本件書籍を見る者は、本文で紹介されている各種自動車の一例として、本件バスが掲載されているとの印象を受けると考えられること等の事情を総合すると、原告作品が描かれた本件バスの写真を被告書籍に掲載し、これを販売することは、「専ら」美術の著作物の複製物の販売を目的として複製し、又はその複製物を販売する行為には、該当しないというべきである。」として著作権法第46条第4号の要件を充たさないとした。 - 経済産業省

People employed by enterprises have thus generally grown more risk averse in recent years. Regarding the relationship between the decline in the prospective entry rate and recent changes in the labor market such as those described in Chapter 2, attention may be drawn to the following: (1) the seniority-based pay systems found primarily at large enterprises up to the 1990s were recognized as having become entrenched as "Japanesestyle employment practices," and the future wages expected by people rose; (2) the negative effects of the deflationary economy in the 1990s first manifested themselves in the form of an increase in bankruptcies and exits among small enterprises such as the selfemployed, and there was a conspicuous decrease in the incomes and a conspicuous increase in the risks of selfemployment expected by people; (3) as full-fledged employment adjustment did not really impact on employees of large enterprises until the latter half of the 1990s, it took considerable time for future expected wages to fall; and (4) the instability of income after mandatory retirement even with "Japanese-style employment practices" has long been recognized, enterprises restructured their middle-aged and older workers in the 1990s, conditions in the elderly reemployment market remained severe, and wages of employees in their fifties underwent adjustment from a comparatively early stage, creating the possibility that for the middle-aged and elderly, the opportunity cost of entry compared with changing jobs has fallen, in addition to which people in this age group were comparatively less affected by the effects of the collapse of the bubble, such as the decline in home prices.例文帳に追加

このように、近年、企業に雇用される人々の意識が一般的にはリスク回避的になり、開業希望率が減少していることと、第2章で述べたような、近年の労働市場の変化等との関係については、〔1〕1990年代まで大企業を中心とする年功賃金制が「日本的雇用慣行」として定着していると認識され、人々の予想する将来賃金が上昇してきたこと、〔2〕1990年代のデフレ経済の悪影響がまず自営業等の小規模な企業から破産・廃業の増加等の形で現れ、人々の予想する自営業の所得が顕著に低下しリスクが顕著に増加したこと、〔3〕大企業の被雇用者に本格的な雇用調整が及んだのは1990年代後半であったことから、将来の予想賃金が低下するにはかなり時間がかかったこと、〔4〕定年退職後の収入については、「日本的雇用慣行」の下でも不安定性があることが早くから認識され、また、1990年代に企業が中高齢層のリストラを進め高齢者の転職市場は厳しい状況が続き、50歳代の賃金については大企業でも比較的早くから調整が進んだことから、中高齢者にとっては転職と比較して開業することの機会費用が下がった可能性があること、また、この年代の人々はバブル崩壊による持ち家価格の低下等の影響を被ることが比較的少なかったこと等が指摘できる。 - 経済産業省

(7) Where a nonresident or foreign corporation receives payment of interest on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008, which fall under the category of specified foreign-issued company bonds and for which the nonresident or foreign corporation has, pursuant to the provision of a Cabinet Order, entrusted custody with the person in charge of handling payment, if [1] the said person in charge of handling payment thus entrusted with custody (hereinafter referred to in this paragraph as the "person in charge of handling custody and payment") who provides intermediary, brokerage or agent services (hereinafter referred to in this paragraph as the "intermediary services, etc.") for the receipt of interest on the said specified foreign-issued company bonds has, before receiving the delivery of such interest in the course of the intermediary services, etc., given notice of the matters specified in each of the following items for the category listed in the relevant item and any other matters specified by an Ordinance of the Ministry of Finance with respect to the person who is to receive the interest (excluding interest subject to the provision of Article 3-3(3) or (6); hereinafter the same shall apply in this paragraph) (these matters hereinafter referred to in this paragraph and paragraph (14) as "interest recipient information"), to the person who pays the interest (in the case where the interest is delivered via another person in charge of handling payment with whom the said person in charge of handling custody and payment has further entrusted custody, notice shall be given to the person who pays the interest via such other person in charge of handling payment), and [2] the person who pays the interest has, upon payment of the interest, prepared a document stating the matters concerning the person who is to receive the interest and any other matters specified by an Ordinance of the Ministry of Finance (limited to a document prepared based on the information on the interest recipient provided by the said person in charge of handling custody and payment; referred to in paragraph (9) and paragraph (14) as the "interest recipient confirmation document"), and submitted it to the competent district director having jurisdiction over the place for tax payment prescribed in Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption pursuant to the provision of paragraph (4) with respect to the interest receivable thereby: 例文帳に追加

7 非居住者又は外国法人が、平成十年四月一日から平成二十年三月三十一日までの間に発行された一般民間国外債のうち特定民間国外債であつて支払の取扱者に政令で定めるところにより保管の委託をしているものにつきその利子の支払を受ける場合において、当該保管の委託を受けている支払の取扱者(以下この項において「保管支払取扱者」という。)で当該特定民間国外債の利子の受領の媒介、取次ぎ又は代理(以下この項において「媒介等」という。)をするものが、その媒介等に基づきその利子の交付を受けるときまでに、その利子(第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。)の支払を受けるべき者につき次の各号に掲げる場合の区分に応じ当該各号に定める事項その他財務省令で定める事項(以下この項及び第十四項において「利子受領者情報」という。)をその利子の支払をする者に対し(その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し)通知をし、かつ、その利子の支払をする者が、その利子の支払を行う際その利子の支払を受けるべき者に関する事項その他の財務省令で定める事項を記載した書類(当該保管支払取扱者から通知をされた利子受領者情報に基づき記載されたものに限る。第九項及び第十四項において「利子受領者確認書」という。)を作成し、これをその支払をする者の当該利子に係る所得税法第十七条の規定による納税地(同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地)の所轄税務署長に提出したときは、当該非居住者又は外国法人は、その支払を受けるべき利子につき第四項の規定による非課税適用申告書の提出をしたものとみなす。 - 日本法令外国語訳データベースシステム

例文

(3) Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system (meaning entries or records under the book-entry transfer system prescribed in Article 5-2(5)(vi) of the Act; hereinafter the same shall apply in this Article) with regard to book-entry transfer national government bonds (limited to those bearing interest; hereinafter referred to as "interest-bearing book-entry transfer national government bonds" in this paragraph, paragraph (5) and paragraph (22)) in the account listed respectively in the following items, if the person specified in the relevant items for the category of accounts listed in the relevant items has, when the said entries or records under the book-entry transfer system are made, prepared a document containing the name of the said nonresident or foreign corporation and his/her or its address as prescribed in Article 5-2(1)(i)(a) of the Act (hereinafter referred to as "address" in this paragraph, paragraph (5) and paragraph (22)) and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to as a "document on special measures for book-entry transfer national government bonds" in this paragraph and the next paragraph) and submitted the said document on special measures for book-entry transfer national government bonds to the district director prescribed in Article 5-2(1)(i)(a) of the Act (in the case where the specified book-entry transfer institution, etc. (meaning a specified book-entry transfer institution, etc. prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) pertaining to the person specified in the relevant items is a specified account management institution prescribed in Article 5-2(5)(ii) of the Act (hereinafter referred to as a "specified account management institution" in this Article), submission shall be made to the said district director via a specified book-entry transfer institution prescribed in paragraph (5)(i) of the said Article (hereinafter referred to as a "specified book-entry transfer institution" in this Article); in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified indirect account management institution prescribed in paragraph (5)(iii) of the said Article (hereinafter referred to as a "specified indirect account management institution" in this Article), submission shall be made to the said district director via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer national government bonds (in the case where the said specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items makes entries or records under the book-entry transfer system regarding the interest-bearing book-entry transfer national government bonds through any other specified indirect account management institution, submission shall be made via the said other specified indirect account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer national government bonds) and [2] a specified book-entry transfer institution), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption of book-entry transfer national government bonds pursuant to the provisions of Article 5-2(1)(i)(a) of the Act with respect to the said interest-bearing book-entry transfer national government bonds; provided, however, that this shall not apply where the name and address to be entered in the said document on special measures for book-entry transfer national government bonds are inconsistent with the name and address of the said nonresident or foreign corporation for which a confirmation has been provided pursuant to the provisions of paragraph (9) of the said Article (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article) with respect to book-entry transfer local government bonds (hereinafter referred to as a "confirmation concerning book-entry transfer local government bonds" in this paragraph, the next paragraph and paragraph (22)) or a confirmation has been provided pursuant to the provisions of Article 41-12(12) of the Act with respect to short-term national government bonds, etc. (meaning national government bonds listed in paragraph (9)(i) to (viii) of the said Article that fall under the category of specified short-term government or company bonds prescribed in the said paragraph, and principal-only book-entry transfer national government bonds and coupon-only book-entry transfer national government bonds prescribed in paragraph (12) of the said Article) (including a confirmation provided pursuant to the provisions of Article 26-18(6); hereinafter referred to as a "confirmation concerning short-term national government bonds, etc." in this Article): 例文帳に追加

3 非居住者又は外国法人が次の各号に掲げる口座において最初に振替国債(利子が支払われるものに限る。以下この項、第五項及び第二十二項において「利付振替国債」という。)の振替記載等(法第五条の二第五項第六号に規定する振替記載等をいう。以下この条において同じ。)を受ける場合において、当該振替記載等を受ける際、当該各号に掲げる口座の区分に応じ当該各号に定める者が、当該非居住者又は外国法人の氏名又は名称及び法第五条の二第一項第一号イに規定する住所(以下この項、第五項及び第二十二項において「住所」という。)その他の財務省令で定める事項を記載した書類(以下この項及び次項において「振替国債特例書類」という。)を作成し、当該振替国債特例書類を同号イに規定する税務署長に対し提出したとき(当該各号に定める者に係る特定振替機関等(同条第一項に規定する特定振替機関等をいう。以下この条において同じ。)が法第五条の二第五項第二号に規定する特定口座管理機関(以下この条において「特定口座管理機関」という。)である場合には、同項第一号に規定する特定振替機関(以下この条において「特定振替機関」という。)を経由して当該税務署長に対し提出したとき、当該各号に定める者に係る特定振替機関等が同項第三号に規定する特定間接口座管理機関(以下この条において「特定間接口座管理機関」という。)である場合には、当該利付振替国債の振替記載等に係る特定口座管理機関(当該各号に定める者に係る特定振替機関等が他の特定間接口座管理機関から当該利付振替国債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該利付振替国債の振替記載等に係る特定口座管理機関)及び特定振替機関を経由して当該税務署長に対し提出したとき)は、当該非居住者又は外国法人は、当該利付振替国債につき法第五条の二第一項第一号イの規定による振替国債非課税適用申告書の提出をしたものとみなす。ただし、当該振替国債特例書類に記載すべき氏名又は名称及び住所が、同条第九項(同条第十二項において準用する場合を含む。)の規定により振替地方債につきされた確認(以下この項、次項及び第二十二項において「振替地方債に係る確認」という。)又は法第四十一条の十二第十二項の規定により短期国債等(同条第九項第一号から第八号までに掲げる国債で同項に規定する特定短期公社債に該当するもの並びに同条第十二項に規定する分離元本振替国債及び分離利息振替国債をいう。)につきされた確認(第二十六条の十八第六項の規定によりされた確認を含む。以下この条において「短期国債等に係る確認」という。)がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。 - 日本法令外国語訳データベースシステム




  
日本法令外国語訳データベースシステム
※この記事は「日本法令外国語訳データベースシステム」の2010年9月現在の情報を転載しております。
  
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原題:”Ivy Day in the Committee Room”

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