「In 2008」に関連した英語例文の一覧と使い方(34ページ目) - Weblio英語例文検索

If the income deduction system as described above is introduced in 2008, the angel tax system would work as a stronger incentive and boost angel investment. After the introduction of the system, aggressive public relations efforts should be made to have the taxation known by venture entrepreneurs, existing and potential angel investors, licensed tax accountants and start-up supporters. In addition, consulting and other services should be provided for those who intend to receive the favorable treatment to encourage more people to use the system. 例文帳に追加

平成２０年度より、上述の所得控除制度が導入されれば、エンジェル税制は、エンジェル投資を強力に後押しするインセンティブとなるものと考えられる。所得控除制度が導入された場合には、ベンチャー起業家、エンジェル投資家および潜在的エンジェル投資家候補者、税理士、ベンチャー企業支援関係者等に、本税制を積極的にＰＲするとともに、実際の適用に当たっての相談サービス等を提供し、幅広い制度の利用を呼びかけていく必要がある。 - 経済産業省

In light of actual conditions of the foods, etc. imported into Japan (hereinafter referred to as “the imported foods”), in FY 2008, the Ministry of Health, Labour and Welfare (hereinafter referred to as “the MHLW”) and quarantine stations expanded the scope of items to be inspected at the time of importation and reinforced import inspections, such as monitoring inspection based on the provision of Article 28 of the Food Sanitation Act (Act No. 233 of 1947; hereinafter referred to as “the Act”) and inspection orders based on the provision of Article 26 of the Act, by increasing the scope of processed foods to be inspected for residual agricultural chemicals, taking into account cases of chemical poisoning involving Chinese frozen ‘gyoza’ dumplings.例文帳に追加

これら我が国に輸入される食品等（以下「輸入食品等」という。）の現状を踏まえ、平成 20 年度において、厚生労働省本省（以下「本省」という。）及び検疫所は、輸入時の検査項目を拡充するとともに、中国産冷凍餃子による薬物中毒事案を踏まえ、加工食品について残留農薬検査の対象を拡大するなど、食品衛生法（昭和 22 年法律第 233 号。以下「法」という。）第 28 条の規定に基づくモニタリング検査や法第 26 条の規定に基づく検査命令等の輸入時における監視指導の強化を行った。 - 厚生労働省

In addition to these measures, due to problem cases with Chinese products arising in othercountries, it was decided to again draw up complete measures for securing safety upon beingmade aware at an emergency joint meeting of government and private enterprise related tosecuring the safety of imported goods (July 2007).Along with this, due to the occurrence ofdomestic cases of drug poisoning with Chinese foods, it was decided to make every effort topromptly implement measures to prevent such reoccurrence with an agreement reached at ameeting of related Cabinet Ministers (February 2008).例文帳に追加

これらの取組に加え、中国製品の海外における問題事例の発生を受けて、輸入品の安全確保に関する緊急官民合同会議（平成19年７月）において改めて喚起された安全確保のための取組の徹底を図るとともに、国内における中国産食品による薬物中毒事案の発生を受けて、関係閣僚による会合（平成20年２月）において申し合わせがなされた再発防止策の速やかな実施に努めていくこととする。 - 厚生労働省

To push ahead with this Vision and the 'Five-Year Strategy for the Creation of Innovative Drugs and Medical Devices' the Health, Labour and Welfare administration shall consolidate the framework for promoting drug and medical device research and commercialization and for enhancing the global competitiveness of the industry. (Fiscal 2008 ~ )ConclusionSince the drugs supplied by the drug industry have a major impact on the life and health of the nation and also have a bearing on medical insurance finances, an even higher level of ethics, reliability and transparency is called for from this industry than from industries in general. Further, the drug industry is now attracting unprecedented attention, as evidenced last year by the changes in the national perception of drugs and the industry and the expectations placed on it by the government as a growth industry. Greater political correctness in corporate behaviour, an open business structure, compliance with the code of practices and other efforts to maintain the trust of the public are called for. The government should also support the drug industry and implement public-focused policies to ensure the prompt delivery of world-leading drugs to the nation.例文帳に追加

本ビジョン及び「革新的医薬品・医療機器創出のための５か年戦略」を強力に推進するため、厚生労働行政において、医薬品・医療機器の研究開発・実用化の促進や産業の国際競争力強化に係る体制を強化することとする。（2008 年度～） 医薬品産業が取り扱う医薬品は、国民の生命・健康に重大な影響を与え、医療保険財政との関わりも強いことから、一般の産業にもまして、高い倫理性、信頼性及び透明性が必要である。また、昨今、医薬品及び医薬品産業に対する国民の意識の変化が見られ、成長産業として政府の期待感が示されるなど、これまでになく医薬品産業に注目が集まっており、より一層の公正な企業行動、開かれた企業体質、企業倫理の遵守など、国民の信頼を裏切らないように努めることが求められている。行政としても、国民に世界最高水準の医薬品が迅速に提供されるよう、医薬品産業を支援するとともに、国民の視点に立った施策を進めていくことが必要である。 - 厚生労働省

(10) Income tax shall not be imposed with respect to any interest to be received by a nonresident or foreign corporation on designated foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008; provided, however, that this shall not apply to such interest to be paid to a nonresident having permanent establishments in Japan, which is attributed to a business conducted by such nonresident or which is otherwise specified by a Cabinet Order. 例文帳に追加

１０　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指定民間国外債につき支払を受ける利子については、所得税を課さない。ただし、当該利子のうち、国内に恒久的施設を有する非居住者が支払を受けるものでその者の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。 - 日本法令外国語訳データベースシステム

Article 16-3 (1) A Money Lender shall, when he/she intends to conclude an insurance contract under which he/she is to receive payment of insurance claims upon the death of the counterparty to a loan contract or a person who intends to be the counterparty thereto, and when he/she wishes to obtain the consent under Article 38 or Article 67, paragraph (1) of the Insurance Act (Act No. 56 of 2008) from such counterparty or person, deliver a document containing the following matters to such person in advance, pursuant to the provisions of a Cabinet Office Ordinance: 例文帳に追加

第十六条の三　貸金業者が、貸付けの契約の相手方又は相手方となろうとする者の死亡によつて保険金の支払を受けることとなる保険契約を締結しようとする場合において、これらの者から保険法（平成二十年法律第五十六号）第三十八条又は第六十七条第一項の同意を得ようとするときは、あらかじめ、内閣府令で定めるところにより、次に掲げる事項を記載した書面をこれらの者に交付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

It would be too early to say anything definitive regarding the financial results of major banks for the first quarter of fiscal 2008, or the April-June period, as some banks have not yet announced their results. However, according to the results so far announced, net core business profits generally dropped by 20-30% year-on-year, and many banks also posted a decline in net profit. 例文帳に追加

主要銀行等の平成20年度第1四半期、4月―6月期の決算でございますが、未だ公表していない銀行もございますので確定的なことを申し上げる段階ではないですけれども、少なくともこれまでに公表された決算を見てみますと、傾向としては実質業務純益が前年同期比で概ね2～3割程度の減益となっていまして、また当期純利益についても減益となっている銀行が多いという状況でございます。 - 金融庁

In order to provide investors with a venue to sell their holdings of delisted stocks, the FSA will promote the work by the parties concerned to develop, by end-March 2008, a framework for a secondary market for these stocks, including the separation of "phoenix stocks (delisted stocks)" from the "Green Sheet" market, the relaxation of the criteria for designating phoenix stocks, and handling of delivery and settlement operations by the Japan Securities Depository Center, Inc..This effort will be based on the deliberations made by the Japan Securities Dealers Association and others. 例文帳に追加

上場廃止銘柄を保有する投資者に対し、換金の場を提供するため、現在、グリーンシート市場の中に置かれているフェニックス銘柄（上場廃止銘柄）の分離、フェニックス銘柄の指定基準の緩和、証券保管振替機構における受渡決済業務の取扱い等について、日本証券業協会等での検討を踏まえ、平成１９年度中を目途に、関係者による制度整備を推進する。 - 金融庁

Furthermore, with regard to Article 192 of the FIEA, which enables the Courts to issue prohibition and suspension orders, the 2008 amendment to the Act resulted in enabling the petitions to be filed not only by the Commissioner of the FSA but also by the SESC.In working together with the stock exchanges and other bodies, further consideration should be made as to how these measures can be utilized effectively. 例文帳に追加

また、金融商品取引法１９２条に基づく裁判所による禁止・停止命令については、平成２０年の金融商品取引法の改正により、その申立権が金融庁長官から証券取引等監視委員会にも委任されたところであるが、取引所等との連携強化を図っていく中で、こうした手段をどう活用していくことができるかといった点についても、今後検討が深められていくことを期待したい。 - 金融庁

The FSA will also collaborate with law enforcement authorities and other relevant authorities as necessary.If a business underwrites new insurance policies after the expiry of the interim measure period (March 31, 2008) without taking the necessary procedures set forth in the Insurance Business Act,the business will be operating without a license under the Insurance Business Act.The FSA will undertake fact-finding efforts with respect to such practices. 例文帳に追加

その上で無届で保険業を行っていることが判明した場合には、文書による警告を行うとともに、直接接触し是正を求める。さらに必要に応じて捜査当局等関係当局とも連携する。また、保険業法に定める所要の手続きを取らずに平成20 年3 月末の経過措置期間終了後に新規の保険の引受けを行っている場合は、保険業法上の無免許営業となることから、この点についての実態把握に努める。 - 金融庁

Meanwhile, as I have repeatedly said, the exposure of Japanese financial institutions to the securitized products at issue and high-risk products is relatively small compared with that of major U.S. and European financial institutions. My feeling is that the market is beginning to understand this now that Japanese financial institutions have announced their financial results for the fiscal year ended in March 2008. 例文帳に追加

他方で、欧米の大手金融機関の状況と我が国の金融機関を比べてみますと、これまでも繰り返し申し上げておりますように、我が国の金融機関の場合には相対的に問題となっている証券化商品やハイリスクの商品に対するエクスポージャーが相対的に小さいということで、今年の３月期の一連の決算の発表を経た現在、そういった認識がある程度マーケットにも広がっているのではないかという気もするわけであります。 - 金融庁

(2) In addition to the provisions of the previous paragraph with respect to the qualifications of a person (excluding a person who falls under any of the items of Article 5 of the Attorney Act as amended by this Act ("New Act") and a person stipulated in Article 6 of the New Act) serving in a position stipulated in item (ii) of paragraph (1) of Article 6 of the Old Act prior to the effective date to become an attorney, the provisions then in force shall remain applicable. In such case, the text "a person who is listed in the following" in paragraph (1) of Article 6 of the Old Act shall be read as "a person who has met the requirements of item (ii) and who is certified by the Minister of Justice as having thereinafter completed a training course for attorney services pursuant to the provisions of Articles 5 through 5-6 of the Attorney Act as amended pursuant to the Act for Partial Amendment of the Attorney Act (Act No. 9 of 2004)" and the text "a person with a total of not less than five years" in item (ii) of paragraph (1) of Article 6 of the Old Act shall be read as "a total of not less than five years by March 31, 2008". 例文帳に追加

２　前項に規定するもののほか、この法律の施行の日前に旧法第六条第一項第二号に規定する職に在った者（この法律による改正後の弁護士法（以下「新法」という。）第五条各号のいずれかに該当する者及び新法第六条に規定する者を除く。）の弁護士となる資格については、なお従前の例による。この場合において、旧法第六条第一項中「次に掲げる者」とあるのは「法務大臣が、弁護士法の一部を改正する法律（平成十六年法律第九号）による改正後の弁護士法第五条から第五条の六までの規定の例により、第二号に該当し、その後に弁護士業務について研修の課程を修了したと認定した者」と、同項第二号中「通算して五年以上となる者」とあるのは「平成二十年三月三十一日までに通算して五年以上になること。」とする。 - 日本法令外国語訳データベースシステム

In order to fulfill its commitment under the Kyoto Protocol to reduce greenhouse gas emissions by 6% and to achieve further and continuous reduction in the long term, the Japanese government developed the Kyoto Protocol Target Achievement Plan based on the Global Warming Countermeasure Promotion Law in April 2005 and executed initiatives. Furthermore, in order to achieve the reduction targets under the Plan and in consideration of the joint discussions between the Global Environmental Subcommittee of the Environmental Committee of the Industrial Structure Council of the Ministry of Economy, Trade and Industry and the Global Environment Committee of the Central Environment Council of the Ministry of the Environment, a revised Kyoto Target Achievement Plan was approved at a Cabinet Meeting in March 2008. The newly added and enhanced measures under the revised Plan included (1) a further promotion of voluntary action plans, (2) a further improvement in the energy-saving performance of houses and buildings, (3) the reinforcement of measures for top-runner appliances, (4) enhanced energy management in factories and business sites, and (5) the further improvement of automobile fuel efficiency.例文帳に追加

京都議定書上の温室効果ガス6％削減目標の達成及び温室効果ガスの更なる長期的・継続的かつ大幅な排出削減に向けて、政府は、地球温暖化対策推進法に基づき、平成17年4月に京都議定書目標達成計画を策定し取組を進めてきたが、さらに、目標達成を確実なものとするため、経済産業省の産業構造審議会環境部会地球環境小委員会及び環境省の中央環境審議会地球環境部会の合同会合における検討などを踏まえ、自主行動計画の一層の推進、住宅・建築物の省エネ性能の更なる向上、トップランナー機器等の対策の強化、工場・事業場の省エネルギー性能の拡充、自動車の燃費の一層の改善等の対策・施策の追加・強化を盛り込んだ改定目標達成計画を、平成20年3月に閣議決定した。 - 経済産業省

Moreover, as the majority of cases of violations were discovered in FY 2008 in which imported foods violated Article 6 of the Act due to the presence of toxic or hazardous substances such as mycotoxins, or Article 11 of the Act concerning residual agricultural chemicals, etc., the MHLW plans in FY 2009 to actively demand exporting countries, especially those whose exported foods have repeatedly violated laws and regulations, to introduce proper food-sanitation measures. In addition, for smooth implementation of the Positive List system and ensured sanitation for imported beef and other foods, if it is necessary to verify sanitation measures in the production stage etc. in the exporting countries, the MHLW shall dispatch experts to the exporting countries of the relevant imported foods in order to actively confirm the sanitation measures in the exporting countries.例文帳に追加

また、カビ毒等の有毒な又は有害な物質の含有等による法第６条違反や、残留農薬等に係る法第 11 条違反等の事例が平成 20 年度に輸入された食品において発見された違反事例の大多数を占めることから、平成 21 年度においては、当該違反事例の多い国を中心に積極的に衛生対策を要請するとともに、ポジティブリスト制度の円滑な実施や輸入牛肉等の衛生確保のため、輸出国における生産等の段階での衛生対策の検証が必要な場合には、専門家を当該輸入食品等の輸出国に派遣し、積極的に当該輸出国における衛生対策の確認を行う。 - 厚生労働省

(13) The provisions of the preceding paragraphs shall apply mutatis mutandis to bonds in foreign currency (limited to bonds in foreign currency prescribed in Article 2(1) and Article 4 of the Act on the Issue of Government Bonds in Foreign Currency (Act No. 63 of 1963), which are issued outside Japan and interest on which is paid outside Japan) issued during the period from April 1, 1998, to March 31, 2008. In this case, the phrase "Article 6(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Interest on Foreign-issued company bonds, etc.)" in paragraph (3) shall be deemed to be replaced with "Article 6(1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 6(13) (Special Provisions for Taxation on Bonds in Foreign Currency)." 例文帳に追加

１３　前各項の規定は、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外貨債（外貨公債の発行に関する法律（昭和三十八年法律第六十三号）第二条第一項及び第四条に規定する外貨債のうち、国外において発行されたものでその利子の支払が国外において行われるものに限る。）の利子について準用する。この場合において、第三項中「第六条第一項（民間国外債等の利子の課税の特例）」とあるのは、「第六条第十三項（外貨債の利子の課税の特例）において準用する同条第一項」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

Article 67-11 (1) Where, during the period from April 1, 1998, to March 31, 2008, a foreign corporation listed in Article 141(i) of the Corporation Tax Act, which has been certified, pursuant to the provision of an Ordinance of the Ministry of Finance, as falling under the category of nonresident prescribed in paragraph (3) of Article 21 of the Foreign Exchange and Foreign Trade Act, has made deposits or provided loans to a financial institution prescribed in the said paragraph, and settled such deposits or loans in a special international financial transactions account prescribed in the said paragraph (referred to in the next paragraph as a "special international financial transactions account"), corporation tax shall not be imposed with respect to any interest on the deposits or loans to be received by the said foreign corporation; provided, however, that this shall not apply to any interest which is attributed to a business conducted by the said foreign corporation in Japan or which is otherwise specified by a Cabinet Order. 例文帳に追加

第六十七条の十一　法人税法第百四十一条第一号に掲げる外国法人で外国為替及び外国貿易法第二十一条第三項に規定する非居住者であることにつき財務省令で定めるところにより証明がされたものが、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、同項に規定する金融機関に預入し、又は貸し付けた預金又は貸付金で同項に規定する特別国際金融取引勘定（次項において「特別国際金融取引勘定」という。）において経理されたものにつき、支払を受ける利子については、法人税を課さない。ただし、当該利子のうち、当該外国法人の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。 - 日本法令外国語訳データベースシステム

(2) Corporation tax shall not be imposed with respect to any interest on foreign-issued company bonds or any discount on foreign-issued company bonds (meaning a margin generated where the amount to be received due to the redemption of foreign-issued company bonds exceeds the issue price of the foreign-issued company bonds) to be received by a foreign corporation with regard to foreign-issued company bonds prescribed in Article 6(1) issued during the period from April 1, 1998, to March 31, 2008; provided, however, that this shall not apply to such interest or discount on foreign-issued company bonds to be received by a foreign corporation having permanent establishments in Japan prescribed in Article 2(1)(iv) (hereinafter referred to in this Article and the next Article as a "foreign corporation having permanent establishments in Japan"), which is attributed to a business conducted in Japan by the said foreign corporation having permanent establishments in Japan or which is otherwise specified by a Cabinet Order. 例文帳に追加

２　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第六条第一項に規定する民間国外債につき支払を受ける利子又は発行差金（その民間国外債の償還により受ける金額がその民間国外債の発行価額を超える場合におけるその差益をいう。）については、法人税を課さない。ただし、当該利子又は当該発行差金のうち、第二条第一項第四号に規定する国内に恒久的施設を有する外国法人（以下この条及び次条において「国内に恒久的施設を有する外国法人」という。）が支払を受けるもので当該国内に恒久的施設を有する外国法人の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。 - 日本法令外国語訳データベースシステム

(5) Corporation tax shall not be imposed with respect to specified interest prescribed in Article 42-2(1) (limited to interest on which income tax shall not be imposed pursuant to the provision of Article 42-2(1)) which is received by a foreign corporation listed in Article 141(i) of the Corporation Tax Act that falls under the category of financial institution, etc. prescribed in Article 42-2(1), from a specified financial institution, etc. prescribed in Article 42-2(1) in a bond transaction with a repurchase/resale agreement commenced during the period from April 1, 2002, to March 31, 2008; provided, however, that this shall not apply to such specified interest which is attributed to a business conducted by the said foreign corporation in Japan at any place prescribed in Article 141(i) of the said Act or which is otherwise specified by a Cabinet Order. 例文帳に追加

５　法人税法第百四十一条第一号に掲げる外国法人で第四十二条の二第一項に規定する外国金融機関等に該当するものが、平成十四年四月一日から平成二十年三月三十一日までの間において開始した同項に規定する債券現先取引につき、同項に規定する特定金融機関等から支払を受ける同項に規定する特定利子（同項の規定により所得税が課されないものに限る。）については、法人税を課さない。ただし、当該特定利子のうち、当該外国法人の同号に規定する事業を行う一定の場所を通じて国内において行う事業に帰せられるものについては、この限りでない。 - 日本法令外国語訳データベースシステム

In terms of public pension funds, a recommendation has been made recently that they should be allowed more discretion in management of their reserves and be authorized to invest in alternative assets, so that they are managed in a way suitable for one of the largest pension funds in the world with the view to keeping pension financing in a sound condition, as well as granting more to future pensioners and reducing the burdens of present contributors (“For Reform of Management of Public Pension Funds,” Second Report of the Working Group on Financial and Capital Markets, Expert Committee on Reforms Addressing Globalization, Council on Economic and Fiscal Policy, April 2008). Present obstacles that outright prohibit pension funds from investing in venture capitals should be removed soon. 例文帳に追加

さらに公的年金については、昨今、年金財政の健全化とともに、将来の年金受給額の向上や負担の軽減の観点から、世界最大級の年金基金にふさわしい運用を図るため、積立金の運用の自由度を高め、オルタナティブ投資も投資対象とするべきとの議論（経済財政諮問会議グローバル化改革専門調査会金融・資本市場ワーキンググループ第二次報告「公的年金基金運用の改革に向けて」平成２０年４月）もなされており、ベンチャーキャピタルへの出資がそもそも不可能である現状を早期に解消するべきである。 - 経済産業省

First, what I just said about the Incubator Bank of Japan may have sounded a bit like an inside story, but it is based on the findings of our work – we examined the bank's corporate management structure and the status of its risk management system development through noncompulsory hearings, orders to submit a report, on-site inspections and other means to look into its business of purchasing loan claims from money lending businesses, which suddenly picked up in and after 2008, and of making large loans, which started showing a remarkable increase in 2009. As, in so doing, we detected a serious problem with respect to its credit risk management system concerning major borrowers and its loan claim purchase business in the results of our on-site inspection that was begun in June 2009, we recently issued a business suspension order and business improvement order on May 27 to show it a direction. My guess is that following the subsequent replacement of the bank's management, which you surely know about, the results of reassessment conducted by the new management concerning those major borrowers led to the significant change in numbers. 例文帳に追加

まず1点、この日本振興銀行は、今、少し私は内輪のような話をいたしましたが、平成20年以降、急速に貸金業者からの債権買い取りビジネス、それから平成21年以降に特に増加傾向が顕著となった大口融資に対して、任意のヒアリング、あるいは報告徴求命令、立入検査等を通じて、経営管理体制やリスク管理の整備状況について検証を行ってきたところでございまして、そういった中で平成21年6月開始の立入検査の結果において、大口融資者あるいは債権買取業務に関する信用リスク管理体制に関して重大な問題が認められたため、先般5月27日に業務停止命令及び業務改善命令を発出し、対応を示したものでございまして、この大口融資先の自己査定見直し結果が、ご存じのように新しい経営陣になりまして、大幅に変更したということがあるのではないかと思っております。 - 金融庁

The global financial sector had been in turmoil since the Lehman Brothers collapse sent shockwaves around the world in September 2008. You may already be well aware that on the economic front at present, the question of how to rebuild the sector and how to harmonize markets on an international scale is a major economic and political issue not just in Japan but worldwide. As just mentioned in the question, at the G20 Finance Ministers and Central Bank Governors' Meeting to be held in Gyeongju, Republic of Korea on Friday, October 22 and Saturday, October 23, the main agendas are expected to be the global economy, the reform of international financial institutions such as the International Monetary Fund (IMF) and the reform of financial regulations, in the lead up to the Seoul Summit next month. 例文帳に追加

一昨年の９月にリーマン・ショックが起きまして、それ以来、金融の分野が世界中で荒れて、これをどういうふうに再構築するかと、あるいは国際的にハーモナイズするかということは、今、経済の分野では日本の国内のみならず世界全体の経済、あるいは政治について大きな問題であるということは、もう皆様方よくお分かりだと、こう思いますけれども、今質問にございましたように10月22日、23日、金曜日と土曜日でございますが、韓国の慶州で開催されますＧ20の財務大臣・中央銀行総裁会議において、来月ソウルのサミットを控えまして世界経済、ＩＭＦなどの国際金融機関の改革等々並びに金融規制改革が主な議題となる見通しでございます。 - 金融庁

I would like to remind you that, as was pointed out at the summit, it is extremely important that financial institutions holding subprime-related products or facing various other risks disclose data properly, including the extent of their exposures, in line with the leading disclosure practices. It is also important to steadily implement the recommendations by the FSF (Financial Stability Forum). These matters were pointed out in the summit declaration. Major Japanese financial institutions have made enhanced disclosures in the announcements of their financial results for the fiscal year ended in March 2008 and in their IR (investor relations) materials, in line with the leading disclosure practices specified by the FSF. I expect that Japanese financial institutions have gained a certain degree of market confidence through such disclosure efforts. 例文帳に追加

ちなみに、サミットでも言われておりますが、金融安定化フォーラム（FSF）の報告書において、このサブプライム関連、あるいはさまざまなリスクについて、それを抱えている金融機関が先進的なやり方でしっかりとした開示、エクスポージャーを含めてしっかりとした開示を行うということが極めて重要であるということ、またFSFの提言をしっかりと実行することが重要であるということ、これがサミットの宣言でも謳われているわけですけれども、こういったことにも沿った形で、我が国の大手金融機関の場合には今年の3月期決算の公表、あるいはそれをベースとしたIR（投資家向け広報）資料等で、今申し上げたFSFの言う先進的な開示事例といったものを踏まえた大変充実したディスクロージャー（開示）を実施しているということでございまして、こういったディスクロージャーを経て、マーケットにおいても我が国の金融機関に対する一定の信認というものは形成されているのではないかと思っております。 - 金融庁

Article 8 The provisions of the Family Registration Act (Act No. 224 of 1947), Article 102 shall apply mutatis mutandis to notification of acquisition of nationality in cases where Japanese nationality was acquired pursuant to the provision of the supplementary provisions, Article 2, paragraph (1), Article 4, paragraph (1), or Article 5, paragraph (1). In such cases, the term "the date of that acquisition" in said Act, Article 102, paragraph (1) shall be read "the date of that acquisition (in cases of application of the provision of the supplementary provisions, Article 2, paragraph (3), proviso of the Act partially revising the Nationality Act (Act No. 88 of 2008), the date of notification pursuant to the provision of the same Article, paragraph (1) (in cases where said notification shall be deemed to have been made pursuant to the provision of the same Act, Supplemental Provisions, Article 3, paragraph (1), the date of enforcement of said Act))." 例文帳に追加

第八条　戸籍法（昭和二十二年法律第二百二十四号）第百二条の規定は、附則第二条第一項、第四条第一項又は第五条第一項の規定により日本の国籍を取得した場合の国籍取得の届出について準用する。この場合において、同法第百二条第一項中「その取得の日」とあるのは、「その取得の日（国籍法の一部を改正する法律（平成二十年法律第八十八号）附則第二条第三項ただし書の規定の適用がある場合にあつては、同条第一項の規定による届出の日（同法附則第三条第一項の規定により当該届出をしたものとみなされる場合にあつては、同法の施行の日））」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

Through the initiative, Japan should promote the development and exchange of high-quality Asian human resources by expanding employment opportunities in Japan. Japan should also establish a "promotion panel" comprising people from the industrial, governmental, academic, and labor sectors to accelerate the acceptance of high-quality human resources from across the world. The panel should study numerical targets and necessary policies. The relevant government ministries should develop an action program by the end of 2008 to increase the acceptance of high-quality foreign human resources such as researchers, engineers, and corporate managers and to promote employment of foreign human resources in Japanese companies. In order to create an environment where it is easy to utilize highly skilled foreign human resources, we will promote global human resource management in Japanese companies by formulating and publicizing the internationalization indicators to measure the degree of responsiveness to global human resource management. We also aim to enhance English-language education in Japan.例文帳に追加

加えて、世界から高度人材の受け入れを加速するため、産官学労で構成する「推進会議」を設置し、数値目標の設定や必要な施策について検討を進め、平成20年中に関係府省でアクションプログラムを策定し、優れた外国人研究者・技術者・経営者等の高度外国人材の受入れを拡大するとともに、日本企業における外国人材活用を促進し、優秀な人材を惹き付けるため、企業の人材国際化レベルを測る「国際化指標」の策定・公表等を通じて日系企業等におけるグローバル人材マネジメントの推進を図るとともに、国内の英語教育の充実などを図る。 - 経済産業省

Article 9 For application of the provision of the Family Registration Act, Article 104 where a child born before the time of notification provided for in the provisions of the supplementary provisions, Article 2, paragraph (1) at or after the time of acquisition of Japanese nationality by the father or mother through acquisition of Japanese nationality retroactive to the time of former notification by the father or mother through the application of the provision of the supplementary provisions, Article 2, paragraph (1) and paragraph (3), proviso receives application of the provision of the Nationality Act, Article 2 and Article 12, the "date of birth" in that same Article, paragraph (1) shall be "the date of notification by the father or mother provided for in the provisions of the supplementary provisions, Article 2, paragraph (1) of the Act partially revising the Nationality Act (Act No. 88 of 2008), (in cases where said notification shall be deemed to be made pursuant to the provision of said Act, supplementary provisions, Article 3, paragraph (1), the date of enforcement of said Act)." 例文帳に追加

第九条　父又は母が附則第二条第一項及び第三項ただし書の規定の適用により従前の届出の時にさかのぼって日本の国籍を取得したことによって当該父又は母の日本の国籍の取得の時以後同条第一項の規定による届出の時前に出生した子が国籍法第二条及び第十二条の規定の適用を受けることとなる場合における戸籍法第百四条の規定の適用については、同条第一項中「出生の日」とあるのは、「父又は母がした国籍法の一部を改正する法律（平成二十年法律第八十八号）附則第二条第一項の規定による届出の日（同法附則第三条第一項の規定により当該届出をしたものとみなされる場合にあつては、同法の施行の日）」とする。 - 日本法令外国語訳データベースシステム

Article 42-2 (1) Where a foreign financial institution, etc. receives payment of interest listed in Article 161(vi) of the Income Tax Act from a specified financial institution, etc., with respect to a bond transaction with a repurchase or resale agreement specified by a Cabinet Order regarding any of the following bonds, which has been commenced during the period from April 1, 2002, to March 31, 2008, and from which the domestic source income listed in Article 161(vi) of the said Act arises (limited to such transaction that satisfies the requirements specified by a Cabinet Order; referred to in paragraph (10) as a "bond transaction with a repurchase/resale agreement"), income tax shall not be imposed on the interest to be received (excluding the interest specified by a Cabinet Order; hereinafter referred to in this Article as "specified interest"): 例文帳に追加

第四十二条の二　外国金融機関等が、平成十四年四月一日から平成二十年三月三十一日までの間において開始した所得税法第百六十一条第六号に掲げる国内源泉所得の基因となる次に掲げる債券の買戻又は売戻条件付売買取引として政令で定めるもの（政令で定める要件を満たすものに限る。第十項において「債券現先取引」という。）につき、特定金融機関等から同号に掲げる利子の支払を受ける場合には、その支払を受ける利子（政令で定めるものを除く。以下この条において「特定利子」という。）については、所得税を課さない。 - 日本法令外国語訳データベースシステム

It is regrettable that, before this Annual Meetings, we could not agree on a concrete package for the second round quota reform, but it is important to overcome our existing differences to advance the discussions in a constructive manner. Based on last year’s Resolution of the Board of Governors, Japan continues to participate pro-actively in the ongoing discussions to complete the quota and voice reform by the Spring Meetings of 2008, and no later than the next Annual Meetings.New ways of thinking give rise to the redefinition of core competencies and priorities.The income of the IMF, which relies on interest generated by lending, is decreasing against the background of the stabilization of the global financial markets and the reduction in the number of countries borrowing from the IMF.As a consequence, the IMF has been in the red since FY 2007, and its deficits are forecast to expand rapidly.In this critical situation, the Fund’s measures to increase income are currently being examined, based on the recommendations by the Crockett committee. 例文帳に追加

今回の総会までに、第二段階の具体的内容の合意ができなかったのは残念ですが、個々の国々の利害を乗り越え、建設的精神によって議論を進めることが重要です。昨年の総務会決議に従い、来年春、遅くとも秋までに最終決着すべく、我が国は引き続き積極的に議論に参画してまいります。新しい発想は、また、IMFの中核的機能や優先分野の再定義にもつながります。ここ数年の国際金融市場の安定と借入国の減少等を背景として、借入国からの金利収入に依存するIMFの歳入は減少しています。その結果、IMFの収支は2007年度以来赤字となっており、今後とも財政赤字は一層拡大するものと見込まれています。こうした中、IMFでは、有識者委員会の報告書を受けて、歳入増強措置についての検討を進めているところです。 - 財務省

As part of the efforts of the government, a “promotion council” consisting of the government, industries, academia, and workers has been established to accelerate the acceptance of skilled workers from around the world, which determines numerical goals and necessary measures. The activities of this council include the development and implementation of action programs of relevant ministries and departments in 2008, an increase in the acceptance of highly skilled foreign researchers, engineers, business managers, etc. , facilitation of the use of foreign human resources in the companies in Japan, creation and announcement of “internationalization indicators” to measure the level of internationalization of companies to attract superior workers, and other discussions concerning human resource management.例文帳に追加

政府の取組としては、世界から高度人材の受け入れを加速するため、産官学労で構成する「推進会議」を設置し、数値目標の設定や必要な施策について検討し、平成20年中に関係府省でアクションプログラムの策定・推進を行い、優れた外国人研究者・技術者・経営者等の高度外国人材の受入れを拡大するとともに、我が国企業における外国人材活用を促進し、優秀な人材を惹き付けるため、企業の人材国際化水準を測る「国際化指標」を策定・公表するなど、人材マネジメントについての検討を進めているところである。 - 経済産業省

Article 6 (1) A domestic corporation shall be liable to pay income tax with respect to interest (excluding interest subject to the provisions of Article 3-3(2) or (6)) receivable on foreign-issued company bonds (meaning bonds issued outside Japan by a domestic corporation, interest on which is to be paid outside Japan; the same shall apply in paragraph (11)) other than designated foreign-issued company bonds prescribed in paragraph (11) (hereinafter referred to in this Article as "general foreign-issued company bonds"), which have been issued during the period from April 1, 1998, to March 31, 2008, and income tax shall be imposed by applying a tax rate of 15 percent to the amount of interest receivable. 例文帳に追加

第六条　内国法人は、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民間国外債（内国法人が国外において発行した債券で、その利子の支払が国外において行われるものをいう。第十一項において同じ。）のうち同項に規定する指定民間国外債以外のもの（以下この条において「一般民間国外債」という。）につき支払を受けるべき利子（第三条の三第二項又は第六項の規定の適用があるものを除く。）について所得税を納める義務があるものとし、その支払を受けるべき金額に対し百分の十五の税率を適用して所得税を課する。 - 日本法令外国語訳データベースシステム

Article 41-13 Income tax shall not be imposed with respect to any discount on foreign-issued company bonds (meaning a margin generated where the amount to be received due to redemption of foreign-issued company bonds exceeds the issue price of the foreign-issued company bonds) to be received by a nonresident with regard to foreign-issued company bonds prescribed in Article 6(1) issued during the period from April 1, 1998, to March 31, 2008; provided, however, that this shall not apply to such discount on foreign-issued company bonds to be received by a nonresident who has permanent establishments in Japan, which is attributed to a business conducted by the said nonresident in Japan or which is otherwise specified by a Cabinet Order 例文帳に追加

第四十一条の十三　非居住者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第六条第一項に規定する民間国外債につき支払を受ける発行差金（その民間国外債の償還により受ける金額がその民間国外債の発行価額を超える場合におけるその差益をいう。）については、所得税を課さない。ただし、当該発行差金のうち、国内に恒久的施設を有する非居住者が支払を受けるものでその者の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。 - 日本法令外国語訳データベースシステム

We examined the governance system and the risk management system of the Incubator Bank of Japan through voluntary interviews, reporting orders, on-site inspections and other activities in relation to its business of purchasing debts from money lenders which had increased rapidly since 2008 and large loans which soared sharply since 2009. As the results of the on-site inspection launched in June 2009 identified serious problems including those in the credit risk management system relating to large loans and debt factoring operations, we issued a business suspension order and a business improvement order on May 27 and took action accordingly. That is what happened, and I do understand what have asked. As the Minister for Financial Services, I truly feel sorry for honest depositors for having had the “pay-off” scheme implemented. 例文帳に追加

大変きちんと時宜を得たご質問、またご意見でございまして、日本振興銀行に関しては、平成20年以降急増した貸金業者からの債権、買い取りビジネスや21年以降急に増加傾向が顕著だった大口融資に関して任意のヒアリング、報告徴求命令、立入検査等を通じて経営管理体制やリスク管理体制の状況について検証を行ってきたところでございますし、そうした中、平成21年6月開始の立入検査の結果において、大口融資や債権買取業務に関する信用リスク管理体制等に関して重大な問題が認められたため、先般5月27日に業務停止命令及び業務改善命令を発出し、対応を行ったものである。そういうことでございますけれども、今質問のことはよく分かっていますし、ペイオフをさせていただいたというのは、私は善良な預金者もおられたと思いまして、本当に担当大臣として、その人たちに対しては申しわけないというふうに思っております。 - 金融庁

In order to promote regular employment among older Freeters, establishment of a grant (Special Grant to Promote Regular Employment among the Youth, etc. was newly financed in the FY 2008 second supplementary budget for employers who will proactively hire older Freeters (aged 25-39) as regular employees (a) direct employment, b) utilizing the “youth trail employment” or c) employing those who have finished the fixed-term on-the-job training program of the “Job Card System’s” employment-based training as regular employees) or hire graduates whose place of employment remain unsettled, due to withdrawal of their job offers, and 1 million yen for person for small and medium sized enterprises and 500 thousand yen for person for large companies will be provided (over 3 years in 3 separate payment periods).例文帳に追加

年長フリーター等の正規雇用化を推進するため、①　年長フリーター等（25〜39歳）を積極的に正規雇用（ア直接雇用、イ「若年者トライアル雇用」を活用、ウ「ジョブ・カード制度」の雇用型訓練のうち「有期実習型訓練」修了者を正規雇用、の場合がある）する事業主又は②　採用内定を取り消されて就職先が未決定の学生等を正規雇用する事業主に対する奨励金（「若年者等正規雇用化特別奨励金」）を平成20年度第２次補正予算において新たに創設したところであり、対象者１人につき中小企業には100万円、大企業には50万円を支給（３年間にわたり３回に分けて支給）することとしている。 - 厚生労働省

Commodities are not under my jurisdiction. However, generally speaking, around 2008, when Mr. Koji Omi, who became a Diet member in the same year as I, was Finance Minister, speculative trading was discussed at a summit as a factor behind the rising prices of commodities. The discussion focused mainly on speculative traders operating across borders-at that time, before the Lehman shock, such speculative traders were very active-, and France and Germany proposed the introduction of regulation for speculative trading. In response, the United States and the United Kingdom argued against regulation on the ground that speculative trading is part of commercial activity. This grew into a major issue at the summit, and Japan eventually sided with the United Kingdom and the United States, as I remember it. 例文帳に追加

私は基本的に、日本国憲法の最初の前文に何と書いてあるか。日本国憲法には、第9条でもない、何でもない最初に、「日本国民は、正当に選挙された国会における代表者を通じて行動し」と書いてあります。それには、「国会における代表者」と書いてありまして、衆議院も参議院も、与党も野党も書いてありません。私は、国民新党の議員だった時に国会質問が当たりまして、国会でもこのことを（答弁しました）。やはり、そこは日本国の一番基本です。今、国家の非常に大事な時期でもございますし、まさに国会議員であり、そして国務大臣でもございますから、その大変重たい責任をしっかり果たしていきたいと思っております。 - 金融庁

(5) Each Limited Partner hereby confirms that the matters stated in its respective certificate of registered incorporation matters of such Limited Partner or other identification document that such Limited Partner presents to the General Partner in connection with executing this Agreement pursuant to Article 4(1) of the Act concerning Prevention of Transfer of Criminal Proceeds (Act No. 22 of 2007, as amended) and Articles 3 and 4 of the Ordinance for Enforcement of the Act concerning Prevention of Transfer of Criminal Proceeds (Ordinance of Cabinet Office, Ministry of Internal Affairs and Communications, Ministry of Justice, Ministry of Finance, Ministry of Health, Labour and Welfare, Ministry of Agriculture, Forestry and Fisheries, Ministry of Economy, Trade and Industry and Ministry of Land, Infrastructure, Transport and Tourism No. 1 of 2008, as amended) are correct on the Effective Date. 例文帳に追加

5. 有限責任組合員は、犯罪による収益の移転防止に関する法律（平成19 年法律第22 号、その後の改正を含む。）第4 条第1 項並びに同法施行規則（平成20 年内閣府・総務省・法務省・財務省・厚生労働省・農林水産省・経済産業省・国土交通省令第1 号、その後の改正を含む。）第3 条及び第4 条に基づき、本契約の締結に際して無限責任組合員に提示する当該有限責任組合員の設立の登記に係る登記事項証明書その他の本人確認のための書類の記載内容が効力発生日において正確であることを、本契約書をもって確認する。 - 経済産業省

(3) In addition to the provisions of the preceding two paragraphs, regarding the application of the provisions of Article 5 of the New Act to a person who, prior to the effective date of this Act, served in a position as set forth in item (ii), paragraph (1) of Article 6 of the Old Act, the period of time he/she serves in such a position and the period of time between the effective date of this Act and March 31, 2008 during which he/she serves in a corresponding position (hereinafter referred to in this paragraph as the "Transitional Tenure Period") may be added to the following: the period of time he/she serves in a position stipulated in item (i) of said Article after acquiring the qualification to become a legal apprentice; the period of time he/she works at a job stipulated in item (ii) of said Article after acquiring the qualification to become a legal apprentice; and the period of time he/she serves in a position stipulated in item (iii) of Article 5 of the New Act after passing the examination set forth in paragraph (3) of Article 18 of the Public Prosecutor's Office Act (includes the period of time that may be added pursuant to item (iv) of said Article; hereinafter, referred to in this paragraph as the "Tenure, etc. Period"). In such case, the relevant transitional Tenure Period shall be deemed to be included in the Tenure, etc. Period and the provisions of the New Act shall be applied. 例文帳に追加

３　前二項に規定するもののほか、この法律の施行の日前に旧法第六条第一項第二号に規定する職に在った者についての新法第五条の規定の適用については、当該職に在った期間及びこの法律の施行の日から平成二十年三月三十一日までの間におけるこれに相当する職に在った期間（以下この項において「経過在職期間」という。）は、司法修習生となる資格を得た後に同条第一号に規定する職に在った期間、司法修習生となる資格を得た後に同条第二号に規定する職務に従事した期間又は検察庁法第十八条第三項に規定する考試を経た後に新法第五条第三号に規定する職に在った期間（同条第四号において通算する場合におけるこれらの期間を含む。以下この項において「在職等期間」という。）に通算することができる。この場合において、当該経過在職期間は、その通算に係る在職等期間とみなして新法の規定を適用する。 - 日本法令外国語訳データベースシステム

The Bank’s expansion of business involved so-called “networking business”: it provided almost 80 percent of its loans to approximately 120 companies with which it had a close relationship and provided loans to borrowers totaling about 29,000 companies. While honest and sincere borrowers of the loans will of course be protected by law, the fact that almost 80 percent of loans are concentrated on 120 companies shows the Bank’s lack of balance even from my point of view. Such expansion of business happened from 2008 to 2009, and these facts came to light in the third inspection from May 2009 onwards. 例文帳に追加

業容の拡大、それから私は先週も申し上げましたように、これはいわゆるネットワークビジネスといいますか、親密企業約120社に対して、たしか融資は（貸付の）80％近い融資をし、（融資先を）全部足せば2万9,000社ぐらいに融資していると思います。善良な、かつ誠実な融資対象は当然法律によって保護されますけれども、この貸付の８割近くを120社に集中しているというのは、これはもう私が考えてもバランスを欠くわけでございまして、そういったことが平成20年から平成21年にかけて起こって、そういったことが平成21年5月から３回目の検査で、そういう事実が分かってきたということでございます。 - 金融庁

The requests were issued under the title "Regarding Anti-Disaster Financial Measures Concerning the 2008 the Iwate-Miyagi Inland Earthquake." They included requests that financial institutions allow depositors who have lost deposit certificates and passbooks to withdraw deposits after confirming their identity, and that they accept premature cancellations of time deposits and the like depending on the circumstances of depositors and provide loans with such deposits as collateral. There was also a request that, in consideration of the damage done by the earthquake and emergency fund needs, financial institutions promptly take appropriate measures to accommodate the earthquake victims, such as opening an office for consultations concerning loans, simplifying loan screening procedures, speeding up the provision of loans and accepting debt moratorium. 例文帳に追加

文書のタイトルは「『平成20年岩手・宮城内陸地震』にかかる災害に対する金融上の措置について」ということでございまして、主だった内容を申し上げますと、一つには、「預金証書、通帳等を紛失した場合でも預金者であることを確認して払戻しに応じること」、二つ目に、「事情によっては定期預金、定期積金等の期限前払戻しに応じること、またこれを担保とする貸付にも応じること」、三つ目に、「災害の状況、応急資金の需要等を勘案して、融資相談所の開設、審査手続きの簡便化、貸出の迅速化、貸出金の返済猶予など、被災者の方々の便宜を考慮した適時的確な措置を講じること」という内容でございます。 - 金融庁

As world-leading disclosure practice, the FSA has compiled and disclosed data regarding subprime-related securitized products as of the end of March 2008. As for the fiscal year ended in March, the FSA expanded the scope of disclosure to include securitized products not related to subprime mortgages, namely non-subprime CLO (collateralized loan obligations) and CDOs (collateralized debt obligations), as well as non-subprime RMBS (residential mortgage-backed securities), CMBS (commercial mortgage-backed securities) and leveraged loans. The FSA then compiled and disclosed nation-wide data regarding all Japanese financial institutions' holdings of securitized products with regard to each of these categories of securities. 例文帳に追加

今年３月末の数字で、我が金融庁は、世界でも最も先進的な取組みとして、サブプライム関連の証券化商品、あるいはこの３月期については、その対象を広げてサブプライム関連以外の証券化商品、すなわちサブプライム以外のCLO（合成ローン担保証券）、CDO（合成債務担保証券）、あるいはサブプライム以外のRMBS（住宅モーゲージ担保証券）、さらにはCMBS（商業用不動産担保証券）、そしてレバレッジド・ローンというカテゴリーに分けて、我が国の預金取扱金融機関全てが保有しているこれら証券化商品等について、国全体の分を集計しそれを公表しているということでございます。 - 金融庁

(8) The provisions of the main clause of paragraph (4) and the provisions of the preceding two paragraphs shall apply mutatis mutandis where a financial institution or financial instruments business operator specified by a Cabinet Order (limited to a domestic corporation; referred to in the next paragraph as a "domestic financial institution, etc.") receives payment of interest (excluding interest subject to Article 3-3(2) or (6)) on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008. In this case: in the main clause of paragraph (4), the phrase "his/her or its name and his/her domicile or residence or the location of its head office or principal office" shall be deemed to be replaced with "its name and the location of its head office or principal office"; in paragraph (7)(i), the phrase "nonresidents or foreign corporations" shall be deemed to be replaced with "nonresidents or foreign corporations or domestic financial institutions, etc. prescribed in the next paragraph"; in paragraph (7)(ii), the phrase "domestic corporation(s)" shall be deemed to be replaced with "domestic corporation(s) (excluding a domestic financial institution(s), etc. prescribed in the next paragraph," and the phrase "foreign corporation(s)" shall be deemed to be replaced with "domestic corporation(s) and domestic financial institution(s), etc. prescribed in the said paragraph." 例文帳に追加

８　第四項本文及び前二項の規定は、金融機関又は金融商品取引業者で政令で定めるもの（内国法人に限る。次項において「国内金融機関等」という。）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利子（第三条の三第二項又は第六項の規定の適用があるものを除く。）の支払を受ける場合について準用する。この場合において、第四項本文中「氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所」とあるのは「名称及び本店又は主たる事務所」と、前項第一号中「非居住者又は外国法人」とあるのは「非居住者若しくは外国法人又は次項に規定する国内金融機関等」と、同項第二号中「内国法人」とあるのは「内国法人（次項に規定する国内金融機関等を除く。）」と、「外国法人」とあるのは「外国法人並びに同項に規定する国内金融機関等」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

Article 7 Where a financial institution prescribed in paragraph (3) of Article 21 of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949) has received deposits or borrowings during the period from April 1, 1998, to March 31, 2008, from a foreign corporation that has been certified, pursuant to the provision of an Ordinance of the Ministry of Finance, as falling under the category of nonresident prescribed in the said paragraph , and settled such deposits or borrowings in a special international financial transactions account prescribed in the said paragraph (hereinafter referred to in this Article as a "special international financial transactions account"), income tax shall not be imposed with respect to any interest on the deposits or borrowings to be paid to the said foreign corporation; provided, however, that where any event has occurred that is in violation of the provision of a Cabinet Order established pursuant to the provision of Article 21(4) of the said Act, which pertains to the matters concerning the settlement of a special international financial transactions account, the provision of the main clause of this Article shall not apply to such interest pertaining to the accounting period that includes the day on which such event has occurred. 例文帳に追加

第七条　外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第二十一条第三項に規定する金融機関が、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、外国法人で同項に規定する非居住者であることにつき財務省令で定めるところにより証明がされたものから預入を受け、又は借り入れる預金又は借入金で同項に規定する特別国際金融取引勘定（以下この条において「特別国際金融取引勘定」という。）において経理したものにつき、当該外国法人に対して支払う利子については、所得税を課さない。ただし、同法第二十一条第四項の規定に基づき定められた政令の規定のうち特別国際金融取引勘定の経理に関する事項に係るものに違反する事実が生じた場合の当該利子で当該事実が生じた日の属する計算期間に係るものについては、この限りでない。 - 日本法令外国語訳データベースシステム

(4) 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, and the nonresident or foreign corporation has submitted, upon receiving payment of interest, a written application stating that he/she or it seeks the application of the provision of this paragraph with respect to the interest receivable, as well as his/her or its name and his/her domicile or residence or the location of its head office or principal office, each of which is located outside Japan, and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a "written application for tax exemption"), via the person who pays the interest (in the case where the said interest is paid via a person in charge of handling payment specified by a Cabinet Order (hereinafter referred to in this paragraph, paragraph (7) and paragraph (11) as a "person in charge of handling payment"), submission shall be made via the said person in charge of handling payment and the person who pays the interest), to the competent district director having jurisdiction over the place for tax payment pursuant to the provision of 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), income tax shall not be imposed on the interest to be received; provided, however, that this shall not apply to such interest to be paid to a nonresident having permanent establishments in Japan, which is attributed to a business conducted by such nonresident or which is otherwise specified by a Cabinet Order. 例文帳に追加

４　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利子の支払を受ける場合において、その支払を受けるべき利子につきこの項の規定の適用を受けようとする旨、その者の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地その他財務省令で定める事項を記載した申告書（以下この条において「非課税適用申告書」という。）を、その支払を受ける際、その利子の支払をする者（当該利子の支払が支払の取扱者で政令で定めるもの（以下この項、第七項及び第十一項において「支払の取扱者」という。）を通じて行われる場合には、当該支払の取扱者及び利子の支払をする者）を経由して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、その支払を受ける利子については、所得税を課さない。ただし、当該利子のうち、国内に恒久的施設を有する非居住者が支払を受けるものでその者の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。 - 日本法令外国語訳データベースシステム

(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