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Article 145-5 The provisions of Part II, Chapter II, Section 3 (Filing of Return and Payment of Corporation Tax on Retirement Pension Funds in the case of Domestic Corporations) shall apply mutatis mutandis to the filing of a return and payment of corporation tax on retirement pension funds by a foreign corporation. In this case, the term "the preceding Article" in Article 88(ii) (Interim Return on Retirement Pension Funds) shall be deemed to be replaced with "Article 145-4 (Tax Rate for Corporation Tax on Retirement Pension Funds in the case of Foreign Corporations)," and the phrase "Article 87 (Tax Rate for Corporation Tax on Retirement Pension Funds)" in Article 89(ii) (Final Return on Retirement Pension Funds) shall be deemed to be replaced with "Article 145-11 (Tax Rate for Corporation Tax on Retirement Pension Funds in the case of Foreign Corporations)." 例文帳に追加
第百四十五条の五 前編第二章第三節（内国法人の退職年金等積立金に対する法人税の申告及び納付）の規定は、外国法人の退職年金等積立金に対する法人税についての申告及び納付について準用する。この場合において、第八十八条第二号（退職年金等積立金に係る中間申告）中「前条」とあるのは「第百四十五条の四（外国法人に係る退職年金等積立金に対する法人税の税率）」と、第八十九条第二号（退職年金等積立金に係る確定申告）中「第八十七条（退職年金等積立金に対する法人税の税率）」とあるのは「第百四十五条の十一（外国法人に係る退職年金等積立金に対する法人税の税率）」と読み替えるものとする。 - 日本法令外国語訳データベースシステム
Article 101 (1) Where a bankruptcy creditor who filed a proof of claim for salary or claim for retirement allowance, both of which are preferred bankruptcy claims, is likely to have difficulties in maintaining his/her living standards unless he/she receives payment of these bankruptcy claims, the court, before permission is granted for the first time for the final distribution prescribed in Article 195(1), simplified distribution prescribed in Article 204(1), consensual distribution prescribed in Article 208(1) or interim distribution prescribed in Article 209(1), upon the petition of a bankruptcy trustee or by its own authority, may permit payment of the claim in whole or part; provided, however, that this shall apply only if such payment is not likely to harm the interest of a person who holds a claim on the estate or any other preferred bankruptcy claim with the senior or same priority. 例文帳に追加
第百一条 優先的破産債権である給料の請求権又は退職手当の請求権について届出をした破産債権者が、これらの破産債権の弁済を受けなければその生活の維持を図るのに困難を生ずるおそれがあるときは、裁判所は、最初に第百九十五条第一項に規定する最後配当、第二百四条第一項に規定する簡易配当、第二百八条第一項に規定する同意配当又は第二百九条第一項に規定する中間配当の許可があるまでの間、破産管財人の申立てにより又は職権で、その全部又は一部の弁済をすることを許可することができる。ただし、その弁済により財団債権又は他の先順位若しくは同順位の優先的破産債権を有する者の利益を害するおそれがないときに限る。 - 日本法令外国語訳データベースシステム
(2) In addition to the collection of reports pursuant to the provision of the preceding paragraph, in the case that any licensee of nuclear energy activity, etc. (excluding operators of a foreign nuclear vessel, and in the case of users and former users, etc., limited to those who were required to specify safety provisions pursuant to the provision of Article 56-3 (1); hereinafter the same shall apply in this paragraph) was requested to submit a report, and when the Minister of MEXT, the Minister of METI or the Minister of MLIT finds it particularly necessary for preventing disasters resulting from nuclear fuel material, material contaminated by nuclear fuel material or reactors, said Ministers may request, within the limit necessary for enforcing this Act, any licensee of activity who has conducted a maintenance and inspection of a refining facility, fabricating facility, reactor facility, spent fuel interim storage facility, reprocessing facility, waste disposal facility, waste storage facility or usage facility, etc., established by an licensee of nuclear energy activity, etc. to submit a necessary report. 例文帳に追加
２ 文部科学大臣、経済産業大臣又は国土交通大臣は、前項の規定による報告の徴収のほか、同項の規定により原子力事業者等（外国原子力船運航者を除き、使用者及び旧使用者等にあつては、第五十六条の三第一項の規定により保安規定を定めなければならないこととされているものに限る。以下この項において同じ。）に報告をさせた場合において、核燃料物質若しくは核燃料物質によつて汚染された物又は原子炉による災害を防止するため特に必要があると認めるときは、この法律の施行に必要な限度において、原子力事業者等の設置する製錬施設、加工施設、原子炉施設、使用済燃料貯蔵施設、再処理施設、廃棄物埋設施設、廃棄物管理施設又は使用施設等の保守点検を行つた事業者に対し、必要な報告をさせることができる。 - 日本法令外国語訳データベースシステム
Article 272-40 (1) The provision of Article 271-23 shall apply mutatis mutandis to the business year of a Small Amount and Short Term Insurance Holding Company; the provision of Article 271-24 shall apply mutatis mutandis to an interim business report or business report describing in a consolidated manner the status of the business and property of a Small Amount and Short Term Insurance Holding Company, its subsidiary companies and any other company specified by a Cabinet Office Ordinance as having a special relationship with the Small Amount and Short Term Insurance Holding Company (hereinafter referred to as "Subsidiary Companies, etc." in this Article); the provisions of Article 271-25, paragraphs (1) to (4) inclusive shall apply mutatis mutandis to explanatory documents describing the matters specified by a Cabinet Office Ordinance as pertaining to the status of the business and property of a Small Amount and Short Term Insurance Holding Company and its Subsidiary Companies, etc. in a consolidated manner with regard to the Small Amount and Short Term Insurance Holding Company and its Subsidiary Companies, etc.; the provision of Article 271-25, paragraph (5) shall apply mutatis mutandis to a Small Amount and Short Term Insurance Holding Company; and the provision of Article 271-26 shall apply mutatis mutandis to the matters to be described in the business report and annexed detailed statements of a Small Amount and Short Term Insurance Holding Company. 例文帳に追加
第二百七十二条の四十 第二百七十一条の二十三の規定は少額短期保険持株会社の事業年度について、第二百七十一条の二十四の規定は少額短期保険持株会社及びその子会社その他の当該少額短期保険持株会社と内閣府令で定める特殊の関係のある会社（以下この条において「子会社等」という。）の業務及び財産の状況を連結して記載した中間業務報告書及び業務報告書について、第二百七十一条の二十五第一項から第四項までの規定は少額短期保険持株会社及びその子会社等の業務及び財産の状況に関する事項として内閣府令で定めるものを当該少額短期保険持株会社及び当該子会社等につき連結して記載した説明書類について、同条第五項の規定は少額短期保険持株会社について、第二百七十一条の二十六の規定は少額短期保険持株会社の事業報告及び附属明細書の記載事項について、それぞれ準用する。 - 日本法令外国語訳データベースシステム
I will look into the fine details later, but basically, government offices are financed by taxes, and have authority based on the Constitution and laws, as a matter of course. The Cabinet is formed as a result of election by the people; then the Prime Minister comes forth, who appoints the Minister for Financial Services according to the Constitution. As this is an extremely democratic government office, it is common sense from my point of view to properly keep or publicly disclose the minutes regarding financial regulation and supervision which have a huge impact in ordinary circumstances as a basic rule, given that an executive branch of government is basically in the public domain. From what I have heard, minutes of seven or eight meetings were disclosed to the public after it was said that this would be done initially, but information on the progress in the interim was not disclosed at all. I think this is extremely odd in view of the rules of the executive branch of government. Basically, from the viewpoint of common sense, it is odd as a government in an open democratic nation that there are no minutes, especially on such a matter that has later had a significant impact on banking regulation and supervision, given the rules of government offices. 例文帳に追加
私、より細かいことまでは後から勉強しますけれども、基本的にお役所というのは税金で成り立っておりまして、当然憲法、法律による権限がございまして、当然国民の選挙によって内閣ができて、総理大臣が出てきて、その総理大臣は憲法に従って金融担当大臣を任命するわけですから、これは極めて民主的な役所であるわけですから、私の常識としては、基本的にやはり行政というのは公のことですから、普通であれば非常に影響の大きい金融行政というのはきちんとやはり議事録を残す、あるいはきちんと皆様方に公表するということが基本的なルールだと思っておりますけれども、何か聞いたところによると、最初だけやりますといって、7、8回（議事録の公表を）やったのですか、途中の経過は一切公表しなかったという話を聞きますし、私自身、非常にこれは何か行政のルールとして大変おかしいことだなというふうに私は思っておりまして、もう一回きちんと、法律的な話等々はまた詰めて、私は法律家ではございませんけれども、基本的にごく常識的に考えて、本当に役所のルールとして、開かれた民主主義国家における政府として、ましてや非常に後から銀行行政に関して大きな影響を与えた話でございますから、私は（議事録がないという事は）いかがなものかなと思っております。 - 金融庁
Article 119 (1) The provisions of Article 462(2) and (3) (Liability Related to Dividends of Surplus) of the Companies Act shall apply mutatis mutandis to the liability of the directors of a Specific Purpose Company pursuant to Article 117 of this Act, Article 463 (Restrictions on Remedy Over Against Shareholders) of that Act shall apply mutatis mutandis to the members of a Specific Purpose Company, Article 464 (Liability Where Shares Are Acquired in Response to Demand for Purchase) of that Act shall apply mutatis mutandis to the liability of the director of a Specific Purpose Company who has responded to a request under Article 153 of this Act and Article 465(2) (Liability in Cases of Damage) of the Companies Act shall apply mutatis mutandis to the liability of the director of a Specific Purpose Company under the preceding Article. In this case, the term "Executing Persons" in Article 462(2) and (3) of the Companies Act shall be deemed to be replaced with "director prescribed in that Article," the phrase "the Distributable Amount as at the time of the act listed in each item of paragraph (1) of the preceding Article" in Article 462(3) of that Act shall be deemed to be replaced with "the amount provided in Article 114(1) or Article 115(3) of the Asset Securitization Act," the phrases "the acts listed in each item of Article 461(1)," "the total book value of the Monies, Etc.," and "the Distributable Amount as at the day when such act takes effect" in Article 463(1) of the Companies Act shall be deemed to be replaced with "the distribution of profits or Payment of Interim Dividends under the provisions of Article 114 of the Asset Securitization Act," "the amount of Dividends or the amount of Distribution," and "the amount prescribed in paragraph (1) of that Article or Article 115(3) of the Asset Securitization Act," respectively, the phrase "the book value of the Monies, etc." in Article 463(2) shall be deemed to be replaced with "the amount of Cash Dividends or the amount of Cash Distributions," the phrase "the Distributable Amount as at the day when such payment is made" in Article 464(1) of the Companies Act shall be deemed to be replaced with "the amount set forth in Article 114(1) of the Asset Securitization Act pertaining to the business year that contains such payment (in cases where the business year immediately preceding such business year is not the most recent business year, the business year immediately preceding such business year)," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加
第百十九条 会社法第四百六十二条第二項及び第三項（剰余金の配当等に関する責任）の規定は第百十七条の規定による特定目的会社の取締役の責任について、同法第四百六十三条（株主に対する求償権の制限等）の規定は特定目的会社の社員について、同法第四百六十四条（買取請求に応じて株式を取得した場合の責任）の規定は第百五十三条の規定による請求に応じた特定目的会社の取締役の責任について、同法第四百六十五条第二項（欠損が生じた場合の責任）の規定は前条の規定による特定目的会社の取締役の責任について、それぞれ準用する。この場合において、同法第四百六十二条第二項及び第三項中「業務執行者」とあるのは「同条に規定する取締役」と、同項中「前条第一項各号に掲げる行為の時における分配可能額」とあるのは「資産流動化法第百十四条第一項又は第百十五条第三項に規定する額」と、同法第四百六十三条第一項中「第四百六十一条第一項各号に掲げる行為」とあるのは「資産流動化法第百十四条の規定による利益の配当又は中間配当」と、「金銭等の帳簿価額の総額」とあるのは「配当金の額又は分配金の額」と、「当該行為がその効力を生じた日における分配可能額」とあるのは「同条第一項又は資産流動化法第百十五条第三項に規定する額」と、同条第二項中「金銭等の帳簿価額」とあるのは「配当金の額又は分配金の額」と、同法第四百六十四条第一項中「当該支払の日における分配可能額」とあるのは「当該支払が属する事業年度（その事業年度の直前の事業年度が最終事業年度でないときは、その事業年度の直前の事業年度）に係る資産流動化法第百十四条第一項の額」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
Article 199 The provisions of Article 97, Article 97-2, paragraphs (1) and (2), Article 98, Article 99, paragraphs (1), (2) and (4) to (6), Article 100 and Article 100-2 shall apply mutatis mutandis to the business of the branch offices, etc. of a Foreign Insurance Company, etc.; the provisions of Article 99, paragraphs (3) and (7) to (10) inclusive shall apply mutatis mutandis to the business of the branch offices, etc. of a Foreign Life Insurance Company, etc.; the provisions of Article 101 to 105 inclusive shall apply mutatis mutandis to a concerted activity carried out by a Foreign Non-Life Insurance Company, etc. with another Non-Life Insurance Company (including a Foreign Non-Life Insurance Company, etc.); and the provisions of Article 7-2, Article 109, Article 110, paragraphs (1) and (3), Article 111, paragraph (1) and paragraphs (3) to (6) inclusive, Article 112, Article 114 to 118 inclusive, and Article 120 to 122 inclusive shall apply mutatis mutandis to a Foreign Insurance Company, etc. In this case, the term "Article 3, paragraph (2)" in Article 97, paragraph (1) shall be deemed to be replaced with "Article 185, paragraph (2)"; the term "Mutual Company" in Article 99, paragraph (6) shall be deemed to be replaced with "Foreign Mutual Company"; the term "In the case where the license of Article 3, paragraph (1) of the Insurance Business Act is cancelled pursuant to the provision of Article 133 or 134 of that Act, or in the case where the license of Article 3, paragraph (1) of that Act loses its effect pursuant to the provision of Article 273 of that Act" in Article 99, paragraph (8) shall be deemed to be replaced with "In the case where the license of Article 185, paragraph (1) of the Insurance Business Act is cancelled pursuant to the provision of Article 205 or 206 of that Act, or in the case where the license of Article 185, paragraph (1) of that Act loses its effect pursuant to the provision of Article 273 of that Act"; the term "Article 3, paragraph (1) of the Insurance Business Act pursuant to the provision of Article 133 or 134 of that Act" in Article 99, paragraph (8) shall be deemed to be replaced with "Article 185, paragraph (1) of the Insurance Business Act pursuant to the provision of Article 205 or 206 of that Act"; the term "Article 111, paragraphs (1) and (2)" in Article 99, paragraph (9) shall be deemed to be replaced with "Article 111, paragraph (1) as applied mutatis mutandis pursuant to Article 199"; the term "business year" in Article 109 shall be deemed to be replaced with "business year in Japan"; the term "for each business year, prepare an interim business report and business report describing the status of its business and property" in Article 110, paragraph (1) shall be deemed to be replaced with "for each business year in Japan, prepare an interim business report and business report describing the status of its business and property in Japan"; the term "for each business year, prepare explanatory documents describing the matters specified by a Cabinet Office Ordinance as pertaining to the status of its business and property" in Article 111, paragraph (1) shall be deemed to be replaced with "for each business year in Japan, prepare explanatory documents describing the matters specified by a Cabinet Office Ordinance as pertaining to the status of its business and property in Japan"; the term "its head office or principal office and its branch offices or secondary offices, or any other equivalent place specified by a Cabinet Office Ordinance" in Article 111, paragraphs (1) and (4) shall be deemed to be replaced with "the branch office of the Foreign Insurance Company, etc. in Japan or any other equivalent place specified by a Cabinet Office Ordinance"; the term "business and property of the Insurance Company and its Subsidiary Company, etc." in Article 111, paragraph (6) shall be deemed to be replaced with "business and property of the Foreign Insurance Company, etc. in Japan"; the term "owns" in Article 112, paragraph (1) shall be deemed to be replaced with "owns in Japan"; the term ", pursuant to the provisions of a Cabinet Office Ordinance" in Article 112, paragraph (1) shall be deemed to be deleted; the term "set aside as a reserve" in Article 112, paragraph (2) shall be deemed to be replaced with "set aside in Japan as a reserve;" the term "Policyholders" in Article 114, paragraph (1) shall be deemed to be replaced with "Policyholders in Japan"; the terms "within its portfolio" and "set aside as price fluctuation reserve" in Article 115, paragraph (1) shall be deemed to be replaced with "within its portfolio in Japan" and "set aside in Japan as price fluctuation reserve," respectively; the term "Shares, etc." in Article 115, paragraph (2) shall be deemed to be replaced with "Shares, etc. in Japan"; the terms "each accounting period," "insurance contracts" and "set aside a certain amount of money" in Article 116, paragraph (1) shall be deemed to be replaced with "each accounting period of the business year in Japan," "insurance contracts in Japan" and "set aside in Japan a certain amount of money," respectively; the term "funding the policy reserve" in Article 116, paragraph (2) shall be deemed to be replaced with "funding in Japan the policy reserve"; the term "insurance contract" in Article 116, paragraph (3) shall be deemed to be replaced with "insurance contract in Japan"; the terms "each accounting period," "insurance contracts," "as expenditure" and "reserve for outstanding claims" in Article 117, paragraph (1) shall be deemed to be replaced with "each accounting period of the business year in Japan," "insurance contracts in Japan," "in Japan as expenditure" and "reserve for outstanding claims in Japan," respectively; the terms "insurance contract specified by a Cabinet Office Ordinance" and "create" in Article 118, paragraph (1) shall be deemed to be replaced with "insurance contract in Japan specified by a Cabinet Office Ordinance" and "create in Japan," respectively; the terms "board of directors," "Life Insurance Company or a Non-Life Insurance Company meeting the requirements specified by a Cabinet Office Ordinance," "actuary" and "method of calculating insurance premiums" in Article 120, paragraph (1) shall be deemed to be replaced with "representative person," "Foreign Life Insurance Company, etc. or a Foreign Non-Life Insurance Company, etc. meeting the requirements specified by a Cabinet Office Ordinance," "actuary of the Foreign Insurance Company, etc. in Japan" and "method of calculating the insurance premiums applicable to the insurance contracts concluded in Japan," respectively; the term "actuary" in Article 120, paragraph (2) shall be deemed to be replaced with "actuary of a Foreign Insurance Company, etc. in Japan"; the terms "Insurance Company" and "actuary" in Article 120, paragraph (3) shall be deemed to be replaced with "Foreign Insurance Company, etc." and "actuary in Japan" respectively; the terms "actuary," "each accounting period," and "board of directors" in Article 121 shall be deemed to be replaced with "actuary of a Foreign Insurance Company, etc. in Japan," "each accounting period of the business year in Japan" and "representative person of the Foreign Insurance Company, etc. in Japan," respectively; and the terms "Insurance Company" and "actuary" in Article 122 shall be deemed to be replaced with "Foreign Insurance Company, etc." and "actuary in Japan", respectively. 例文帳に追加
第百九十九条 第九十七条、第九十七条の二第一項及び第二項、第九十八条、第九十九条第一項、第二項及び第四項から第六項まで、第百条並びに第百条の二の規定は外国保険会社等の支店等における業務について、第九十九条第三項及び第七項から第十項までの規定は外国生命保険会社等の支店等における業務について、第百一条から第百五条までの規定は外国損害保険会社等が他の損害保険会社（外国損害保険会社等を含む。）との間で行う共同行為について、第七条の二、第百九条、第百十条第一項及び第三項、第百十一条第一項及び第三項から第六項まで、第百十二条、第百十四条から第百十八条まで並びに第百二十条から第百二十二条までの規定は外国保険会社等について、それぞれ準用する。この場合において、第九十七条第一項中「第三条第二項」とあるのは「第百八十五条第二項」と、第九十九条第六項中「相互会社」とあるのは「外国相互会社」と、同条第八項中「第百三十三条若しくは第百三十四条の規定により同法第三条第一項の免許が取り消された場合若しくは同法第二百七十三条の規定により同法第三条第一項」とあるのは「第二百五条若しくは第二百六条の規定により同法第百八十五条第一項の免許が取り消された場合若しくは同法第二百七十三条の規定により同法第百八十五条第一項」と、「第百三十三条又は第百三十四条の規定により同法第三条第一項」とあるのは「第二百五条又は第二百六条の規定により同法第百八十五条第一項」と、同条第九項中「第百十一条第一項及び第二項」とあるのは「第百九十九条において準用する第百十一条第一項」と、第百九条中「事業年度」とあるのは「日本における事業年度」と、第百十条第一項中「事業年度ごとに、業務」とあるのは「日本における事業年度ごとに、日本における業務」と、第百十一条第一項中「事業年度ごとに、業務」とあるのは「日本における事業年度ごとに、日本における業務」と、同項及び同条第四項中「本店又は主たる事務所及び支店又は従たる事務所その他これらに準ずる場所として内閣府令で定める場所」とあるのは「外国保険会社等の日本における支店その他これに準ずる場所として内閣府令で定める場所」と、同条第六項中「当該保険会社及びその子会社等の業務」とあるのは「当該外国保険会社等の日本における業務」と、第百十二条第一項中「所有する」とあるのは「日本において所有する」と、「内閣府令で定めるところにより、内閣総理大臣」とあるのは「内閣総理大臣」と、同条第二項中「内閣府令」とあるのは「日本において内閣府令」と、第百十四条第一項中「保険契約者」とあるのは「日本における保険契約者」と、第百十五条第一項中「所有する」とあるのは「日本において所有する」と、「価格変動準備金」とあるのは「日本において価格変動準備金」と、同条第二項中「株式等」とあるのは「日本における株式等」と、第百十六条第一項中「毎決算期」とあるのは「日本における事業年度に係る毎決算期」と、「保険契約」とあるのは「日本における保険契約」と、「責任準備金」とあるのは「日本において責任準備金」と、同条第二項中「長期の」とあるのは「日本における長期の」と、同条第三項中「保険契約」とあるのは「日本における保険契約」と、第百十七条第一項中「毎決算期」とあるのは「日本における事業年度に係る毎決算期」と、「保険契約」とあるのは「日本における保険契約」と、「支出として」とあるのは「支出として日本において」と、「支払備金」とあるのは「日本において支払備金」と、第百十八条第一項中「内閣府令で定める保険契約」とあるのは「日本における保険契約のうち内閣府令で定めるもの」と、「設けなければならない」とあるのは「日本において設けなければならない」と、第百二十条第一項中「生命保険会社及び内閣府令で定める要件に該当する損害保険会社」とあるのは「外国生命保険会社等及び内閣府令で定める要件に該当する外国損害保険会社等」と、「は、取締役会において保険計理人」とあるのは「の日本における代表者は、当該外国保険会社等の日本における保険計理人」と、「保険料の算出方法」とあるのは「日本において締結する保険契約に係る保険料の算出方法」と、同条第二項及び第三項中「保険計理人」とあるのは「外国保険会社等の日本における保険計理人」と、第百二十一条中「保険計理人」とあるのは「外国保険会社等の日本における保険計理人」と、「毎決算期」とあるのは「日本における事業年度に係る毎決算期」と、「取締役会」とあるのは「外国保険会社等の日本における代表者」と、第百二十二条中「保険計理人」とあるのは「外国保険会社等の日本における保険計理人」と、「当該保険会社」とあるのは「当該外国保険会社等」と読み替えるものとする。 - 日本法令外国語訳データベースシステム
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