「In respect of」に関連した英語例文の一覧と使い方(441ページ目) - Weblio英語例文検索

8. For the purposes of this Article: a) the term “principal class of shares” means the class or classes of shares of a company which in the aggregate represent a majority of the voting power of the company; b) the term “shares” shall include depository receipts of shares or trust certificates of shares; c) the term “recognised stock exchange” means: (i) any stock exchange established by a Financial Instruments Exchange or an approved-type financial instruments firms association under the Financial Instruments and Exchange Law (Law No. 25 of 1948) of Japan; (ii) any regulated market established in the Netherlands subject to regulation by the Authority for the Financial Markets (or its successor) under a license as meant in paragraph 1 of Article 5:26 of the Act on Financial Supervision (or its successor) of the Netherlands; (iii) the Irish Stock Exchange, the London Stock Exchange, the Swiss Stock Exchange and the stock exchanges of Brussels, Dusseldorf, Frankfurt, Hamburg, Hong Kong, Johannesburg, Lisbon, Luxembourg, Madrid, Mexico, Milan, New York, Paris, Seoul, Singapore, Stockholm, Sydney, Toronto and Vienna and the NASDAQ System; and (iv) any other stock exchange which the competent authorities of the Contracting States agree to recognise for the purposes of this Article; d) the term “equivalent beneficiary” means: (i) a resident of a state that has a convention for the avoidance of double taxation and the prevention of fiscal evasion between that state and the Contracting State from which the benefits of this Convention are claimed such that: (aa) that convention contains provisions for effective exchange of information; (bb) that resident is a qualified person under the limitation on benefits provisions in that convention or, when there are no such provisions in that convention, would be a qualified person when that convention is read as including provisions corresponding to paragraph 2; and (cc) with respect to an item of income referred to in paragraph 3 of Article 10, paragraph 3 of Article 11 or Article 12, 13 or 20 that resident would be entitled under that convention to a rate of tax with respect to the particular class of income for which the benefits are being claimed under this Convention that is at least as low as the rate applicable under this Convention; or (ii) a qualified person by reason of subparagraph a), b), c) or d) of paragraph 2; e) the term “associated enterprises” means enterprises which have a relationship with each other as described in subparagraph a) or b) of paragraph 1 of Article 9; and f) the term “gross income” means the total revenues derived by an enterprise from its business, less the direct costs of obtaining such revenues.例文帳に追加

８この条の規定の適用上、(a)「主たる種類の株式」とは、合計して法人の議決権の過半数を占める一又は二以上の種類の株式をいう。(b)「株式」には、株式の預託証券又は株式の信託受益証券を含む。(c)「公認の有価証券市場」とは、次のものをいう。(i)日本国の金融商品取引法（昭和二十三年法律第二十五号）に基づき設立された金融商品取引所又は認可金融商品取引業協会により設立された有価証券市場(ii)オランダの金融監督に関する法律第五条の二十六１（又は同法を承継する法律の関連規定）に規定する許可に基づき金融市場庁（又は同庁を承継する当局）による規制に従ってオランダにおいて設立された有価証券市場(iii)アイルランド証券取引所、ロンドン証券取引所、スイス証券取引所、ブリュッセル証券取引所、デュッセルドルフ証券取引所、フランクフルト証券取引所、ハンブルク証券取引所、香港証券取引所、ヨハネスブルク証券取引所、リスボン証券取引所、ルクセンブルク証券取引所、マドリード証券取引所、メキシコ証券取引所、ミラノ証券取引所、ニューヨーク証券取引所、パリ証券取引所、ソウル証券取引所、シンガポール証券取引所、ストックホルム証券取引所、シドニー証券取引所、トロント証券取引所、ウィーン証券取引所及びナスダック市場(iv)この条の規定の適用上、両締約国の権限のある当局が公認の有価証券市場として合意するその他の有価証券市場(d)「同等受益者」とは、次の(i)又は(ii)に規定するいずれかの者をいう。(i)この条約の特典が要求される締約国との間に租税に関する二重課税の回避及び脱税の防止のための条約（以下この条において「租税条約」という。）を有している国の居住者であって、次の(aa)から(cc)までに掲げる要件を満たすもの(aa)租税条約が実効的な情報の交換に関する規定を有すること。(bb)当該居住者が、租税条約における特典の制限に関する規定に基づき適格者に該当すること又は租税条約に当該規定がない場合には、租税条約に２の規定に相当する規定が含まれているとしたならば、当該居住者がその規定により適格者に該当するであろうとみられること。(cc)第十条３、第十一条３、第十二条、第十三条又は前条に定める所得に関し、当該居住者が、この条約の特典が要求されるこれらの規定に定める所得について租税条約の適用を受けたとしたならば、この条約に規定する税率以下の税率の適用を受けるであろうとみられること。(ii)２(a)から(d)までに掲げる適格者(e)「関連企業」とは、第九条１(a)又は(b)に規定する関係を有する企業をいう。(f)「総所得」とは、企業がその事業から取得する総収入の額から当該収入を得るために直接に要した費用の額を差し引いた残額をいう。 - 財務省

Article 53-3 (1) If the employment insurance rate has been modified pursuant to the provision of the preceding Article, paragraph (1), with regard to the application of Article 19, paragraph (3) of the Act on Accommodation, etc. of Related Acts for Enforcement of the Act Revising a Portion of the Unemployment Insurance Act and the Industrial Accident Compensation Insurance Act and the Act on Collection, etc. of Insurance Premiums of Labor Insurance (Act No. 85 of 1969; hereinafter referred to as the "Accommodation Act" in this Article) to the business operators who are required to pay the special insurance premiums pursuant to the provision of Article 15, paragraph (1) or (2) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act during the insurance year starting on April 1, 2007 (excluding the business operators in respect of which the cause of the payment of the special insurance premiums pursuant to the same Article, paragraph (1) or (2) occurs on and after the date of modification), the term "every insurance year the following" in Article 15, paragraph (1) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act shall be deemed to be replaced with "the following", the term "the first day of such insurance year (...of an insurance year" with "the first day of the insurance year starting on April 1, 2007 (...of such insurance year", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification prescribed by Article 53-2, paragraph (2) of the Supplementary Provisions of the Act Revising a Portion of the Employment Insurance Act, etc. (Act No. 30 of 2007) (hereinafter referred to as the "date of modification" in this Article)", the term "all workers employed during such insurance year (...the midst of an insurance year" with "all workers employed during the insurance year starting on April 1, 2007 (...the midst of such insurance year", and the term "within 20 days" in the same Article, paragraph (2) shall be deemed to be replaced with "within the number of days calculated by adding to 20 days the number of days from the first day of the insurance year starting on April 1, 2007 to the day preceding the date of modification". 例文帳に追加

第五十三条の三　前条第一項の雇用保険率の変更があった場合において、平成十九年四月一日から始まる保険年度において失業保険法及び労働者災害補償保険法の一部を改正する法律及び労働保険の保険料の徴収等に関する法律の施行に伴う関係法律の整備等に関する法律（昭和四十四年法律第八十五号。以下この条において「整備法」という。）第十九条第三項において読み替えて準用する新徴収法第十五条第一項又は第二項の規定により特別保険料を納付すべき事業主（変更日以後に同条第一項又は第二項の規定により特別保険料を納付すべき事由が生じた事業主を除く。）に係る整備法第十九条第三項の規定の適用については、同項において読み替えて準用する新徴収法第十五条第一項中「保険年度ごとに、次に」とあるのは「次に」と、「その保険年度の初日（保険年度」とあるのは「平成十九年四月一日から始まる保険年度の初日（その保険年度」と、「五十日以内」とあるのは「五十日にその保険年度の初日から雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第五十三条の二第二項に規定する変更日（以下この条において「変更日」という。）の前日までの日数を加えた日数以内」と、「その保険年度に使用するすべての労働者（保険年度の中途」とあるのは「平成十九年四月一日から始まる保険年度に使用するすべての労働者（その保険年度の中途」と、同条第二項中「二十日以内」とあるのは「二十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」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 8 (1) Concerning the patent fee, registration fee or other charge to be paid with respect to patent rights or utility model rights (hereinafter referred to as "Patent Rights, etc.") or the right to receive a patent or the right to receive a utility model registration (limited to patent applications filed prior to the partial enforcement date (excluding patent applications pertaining to the division, etc. of a patent application prior to the partial enforcement date) or utility model registration applications filed prior to the partial enforcement date (excluding the utility model registration application pertaining to the division etc. of a utility model registration application prior to the partial enforcement date); hereinafter referred to as "Rights to Receive Patent, etc.") or Patent Rights, etc. obtained based on the right to receive said patent, these rights being owned by the State and pertaining to research results related to technologies of national universities and having been assigned, prior to the date of partial enforcement, to a person (in paragraph 3 referred to as a "National University Related Certified Business Operator") who has received the accreditation of paragraph 1 of Article 12 of the Act on the Promotion of Technology Transfer from Universities to Private Business Operators prior to its revision pursuant to the provisions of Article 7, (hereinafter referred to as the "Old Universities, etc. Technology Transfer Promotion Act"), the provisions of paragraph 4, paragraph 6, paragraph 8 and paragraph 10 of the same Article 12, and paragraph 4, paragraph 6, paragraph 8 of the same Article that apply mutatis mutandis to the same paragraphs shall have effect even on or after the date of partial enforcement. 例文帳に追加

第八条　第七条の規定による改正前の大学等における技術に関する研究成果の民間事業者への移転の促進に関する法律（以下「旧大学等技術移転促進法」という。）第十二条第一項の認定を受けた者（第三項において「国立大学関係認定事業者」という。）が一部施行日前に譲渡を受けた国立大学における技術に関する研究成果に係る国有の特許権若しくは実用新案権（以下「特許権等」という。）若しくは特許を受ける権利若しくは実用新案登録を受ける権利（一部施行日前にした特許出願（一部施行日前の特許出願の分割等に係る特許出願を除く。）又は一部施行日前にした実用新案登録出願（一部施行日前の実用新案登録出願の分割等に係る実用新案登録出願を除く。）に係るものに限る。以下「特許を受ける権利等」という。）又はその特許を受ける権利等に基づいて取得した特許権等について納付すべき特許料若しくは登録料又は手数料については、同条第四項、第六項、第八項及び第十項並びに同項において準用する同条第四項、第六項及び第八項の規定は、一部施行日以後においても、なおその効力を有する。 - 日本法令外国語訳データベースシステム

Article 41 (1) The provisions of Article 296 (Calling of Shareholders Meeting), Article 298 (excluding the proviso to paragraphs (2) and (3)) (Determination to Call Shareholders Meeting), Article 299 (excluding items of paragraph (2)) (Notice of Calling of Shareholders' Meetings), Article 300 to 302 inclusive (Omission of Calling Procedures, Giving of Reference Documents for Shareholders Meeting and Voting Forms), Article 310 to 312 inclusive (Proxy Voting, Voting in Writing, Voting by Electromagnetic Method), Article 314 to 317 inclusive (Accountability of Directors, etc., Authority of Chairperson, Investigation of Materials Submitted to the Shareholders Meeting, Resolution for Postponement or Adjournment), Article 318 (excluding paragraph (5)) (Minutes), Article 319 (excluding paragraph (4)) (Omission of Resolution of Shareholders Meetings) and Article 320 (Omission of Reports to Shareholders Meetings) of the Companies Act shall apply mutatis mutandis to the general meeting of members of a Mutual Company. In this case, the terms "Stock Company" and "company with board of directors" in those provisions shall be deemed to be replaced with "Mutual Company"; the term "head office" in those provisions shall be deemed to be replaced with "principal office"; the term "operating hours" in those provisions shall be deemed to be replaced with "business hours"; the term "Annual shareholders meeting" in Article 296, paragraph (1) of that Act shall be deemed to be replaced with "Annual general meeting of members"; the term "paragraph (4) of the following Article" in Article 296, paragraph (3), and the term "paragraph (4) of the preceding Article" in Article 298, paragraphs (1) and (4) of that Act shall be deemed to be replaced with "Article 38, paragraph (2) and Article 50, paragraph (2) of the Insurance Business Act"; the term "(excluding shareholders who may not exercise their votes on all matters which may be resolved at a shareholders meetings. The same shall apply in the following Article to Article 302 inclusive)" in Article 298, paragraph (2) shall be deemed to be deleted; the term "two weeks (or one week if the Stock Company is not a Public Company, except in cases where the matters listed in paragraph (1), item (iii) or (iv) of the preceding Article are decided, (or if a shorter period of time is provided for in the articles of incorporation in cases where the Stock Company is a Stock Company other than the Company with Board of Directors, such shorter period of time))" in Article 299, paragraph (1) of that Act shall be deemed to be replaced with "two weeks"; the term "in the following cases" in Article 299, paragraph (2) shall be deemed to be deleted; the term "Reference Document for Shareholders Meeting" in Articles 301 and 302 of that Act shall be deemed to be replaced with "reference document for general meeting of members"; the term "shareholders (excluding the shareholders who may not exercise their votes on all matters which may be resolved at the shareholders meeting under the preceding paragraph. The same shall apply hereinafter in paragraph (4) of the following Article and in Article 312, paragraph (5))" in Article 310, paragraph (7) of that Act shall be deemed to be replaced with "members"; the term "Article 297" in Article 316, paragraph (2) of that Act shall be deemed to be replaced with "Article 38 of the Insurance Business Act"; the term "branch offices" in Article 318, paragraph (3) of that Act shall be deemed to be replaced with "secondary offices"; and the term "all shareholders (limited to those who may exercise their votes with respect to such matter)" in Article 319, paragraph (1) of that Act shall be deemed to be replaced with "all members"; any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

第四十一条　会社法第二百九十六条（株主総会の招集）、第二百九十八条（第二項ただし書及び第三項を除く。）（株主総会の招集の決定）、第二百九十九条（第二項各号を除く。）（株主総会の招集の通知）、第三百条から第三百二条まで（招集手続の省略、株主総会参考書類及び議決権行使書面の交付等）、第三百十条から第三百十二条まで（議決権の代理行使、書面による議決権の行使、電磁的方法による議決権の行使）、第三百十四条から第三百十七条まで（取締役等の説明義務、議長の権限、株主総会に提出された資料等の調査、延期又は続行の決議）、第三百十八条（第五項を除く。）（議事録）、第三百十九条（第四項を除く。）（株主総会の決議の省略）及び第三百二十条（株主総会への報告の省略）の規定は、相互会社の社員総会について準用する。この場合において、これらの規定中「株式会社」とあり、及び「取締役会設置会社」とあるのは「相互会社」と、「株主」とあるのは「社員」と、「本店」とあるのは「主たる事務所」と、「営業時間」とあるのは「事業時間」と、同法第二百九十六条第一項中「定時株主総会」とあるのは「定時社員総会」と、同条第三項中「次条第四項」とあり、並びに同法第二百九十八条第一項及び第四項中「前条第四項」とあるのは「保険業法第三十八条第二項又は第五十条第二項」と、同条第二項中「（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株主を除く。次条から第三百二条までにおいて同じ。）の数」とあるのは「の数」と、同法第二百九十九条第一項中「二週間（前条第一項第三号又は第四号に掲げる事項を定めたときを除き、公開会社でない株式会社にあっては、一週間（当該株式会社が取締役会設置会社以外の株式会社である場合において、これを下回る期間を定款で定めた場合にあっては、その期間））」とあるのは「二週間」と、同条第二項中「次に掲げる場合には、前項」とあるのは「前項」と、同法第三百一条及び第三百二条中「株主総会参考書類」とあるのは「社員総会参考書類」と、同法第三百十条第七項中「株主（前項の株主総会において決議をした事項の全部につき議決権を行使することができない株主を除く。次条第四項及び第三百十二条第五項において同じ。）」とあるのは「社員」と、同法第三百十六条第二項中「第二百九十七条」とあるのは「保険業法第三十八条」と、同法第三百十八条第三項中「支店」とあるのは「従たる事務所」と、同法第三百十九条第一項中「株主（当該事項について議決権を行使することができるものに限る。）の全員」とあるのは「社員の全員」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 7 (1) With regard to the application of the provision of Article 12, paragraph (3) of the Act on Collection, etc. of Insurance Premiums of Labor Insurance (hereinafter referred to as the "Collection Act") as revised by the provision of Article 2 to the businesses in respect of which the insurance relation of labor insurance pertaining to the industrial accident insurance prescribed by Article 3 of the Collection Act has been established as of December 31, 1980, the term "the lump sum compensation for surviving family" in the same paragraph shall be deemed to be replaced with "the lump sum compensation for surviving family (limited to the case where the cause for such payment occurs after December 31, 1980)", the term "(hereinafter referred to as the "insurance benefits pertaining to persons afflicted with a specific disease" in this paragraph and in Article 20, paragraph (1))" with "(hereinafter referred to as the "insurance benefits pertaining to persons afflicted with a specific disease" in this paragraph; limited to the insurance benefits other than the insurance benefits paid as pension pertaining to the period after the same date and the insurance benefits paid as pension the cause for payment of which occurs after the same date)", the term "the amount obtained by multiplying...referred to as the "Class I adjustment rate")" with "the amount obtained by multiplying ...referred to as the "Class I adjustment rate") (or, if any period on or before the same date exists during the period being the basis of calculation of the general insurance premiums or the Class I special enrollment insurance premiums, the aggregate of the amount of the general insurance premiums after deducting the amount of the portion corresponding to the rate pertaining to commuting injury and the amount of the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the rate pertaining to commuting injury, both pertaining to the period on or before the same date, plus the amount obtained by multiplying the aggregate of the amount of the general insurance premiums after deducting the amount of the portion corresponding to the rate pertaining to commuting injury and the amount of the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the rate pertaining to commuting injury, both pertaining to the period after the same date, by the adjustment rate)", and the term "the same date" with "December 31". 例文帳に追加

第七条　昭和五十五年十二月三十一日において、労働保険の保険料の徴収等に関する法律（以下「徴収等」という。）第三条に規定する労災保険に係る労働保険の保険関係が成立している事業に関する第二条の規定による改正後の徴収法第十二条第三項の規定の適用については、同項中「遺族補償一時金」とあるのは「遺族補償一時金（昭和五十五年十二月三十一日後に支給すべき事由が生じたものに限る。）」と、「（以下この項及び第二十条第一項において「特定疾病にかかつた者に係る保険給付」という。）」とあるのは「（以下この項において「特定疾病にかかつた者に係る保険給付」といい、同日後の期間に係る年金たる保険給付及び同日後に支給すべき事由が生じた年金たる保険給付以外の保険給付に限る。）」と、「乗じて得た額」とあるのは「乗じて得た額（一般保険料又は第一種特別加入保険料の額の算定の基礎となつた期間のうちに同日以前の期間がある場合には、同日以前の期間に係る一般保険料の額から通勤災害に係る率に応ずる部分の額を減じた額と第一種特別加入保険料の額から通勤災害に係る率に応ずる部分の額を減じた額とを合算した額に同日後の期間に係る一般保険料の額から通勤災害に係る率に応ずる部分の額を減じた額と第一種特別加入保険料の額から通勤災害に係る率に応ずる部分の額を減じた額とを合算した額に調整率を乗じて得た額を加えた額）」と、「同日を」とあるのは「十二月三十一日を」とする。 - 日本法令外国語訳データベースシステム

Article 53-4 If the employment insurance rate has been modified pursuant to the provision of Article 53-2, paragraph (1) of the Supplementary Provisions, with regard to the application of Article 38, paragraph (1) of the Act on Asbestos Health Damage Relief (Act No. 4 of 2006; hereinafter referred to as the "Asbestos Health Damage Relief Act" in this Article) to the business operators who are required to submit the notification pursuant to Article 19, paragraph (1) or (2) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 38, paragraph (1) of the Asbestos Health Damage Relief Act and required to pay the paragraph (1) general contributions pursuant to Article 19, paragraph (3) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 38, paragraph (1) of the Asbestos Health Damage Relief Act during the insurance year starting on April 1, 2007 (excluding the business operators in respect of which the cause of the submission of the notification pursuant to Article 19, paragraph (1) or (2) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 38, paragraph (1) of the Asbestos Health Damage Relief Act and the payment of the paragraph (1) general contributions pursuant to Article 19, paragraph (3) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 38, paragraph (1) of the Asbestos Health Damage Relief Act occurs on and after the date of modification), the term "every insurance year the declaration form...the following" in Article 19, paragraph (1) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 38, paragraph (1) the Asbestos Health Damage Relief Act shall be deemed to be replaced with "the declaration form...the following", the term "the first day of such insurance year (or in case of extinction of the insurance relation in the midst of an insurance year" with "the first day of the insurance year starting on April 1, 2007 (or in case of extinction of the insurance relation in the midst of such insurance year, the first day of such insurance year", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification prescribed by Article 53-2, paragraph (2) of the Supplementary Provisions of the Act Revising a Portion of the Employment Insurance Act, etc. (Act No. 30 of 2007) (hereinafter referred to as the "date of modification" in this Article)", the term "Article 15, paragraph (1), item (i)" with "Article 15, paragraph (1), items (i) and (ii)", the term "the insurance year immediately preceding such insurance year" with "the insurance year immediately preceding the insurance year starting on April 1, 2007", the term "all workers employed during such insurance year (...the midst of an insurance year" with "all workers employed during such insurance year (...the midst of the insurance year starting on April 1, 2007", the term "in case of establishment or extinction of the insurance relation in the midst of an insurance year" with "in case of extinction of the insurance relation in the midst of an insurance year, and if the notification is to be submitted within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification inclusive from the day of extinction of such insurance relation,", and the term "within 50 days" in the same Article, paragraph (2) shall be deemed to be replaced with "within the number of days calculated by adding to 50 days the number of days from the first day of the insurance year starting on April 1, 2007 to the day preceding the date of modification", the term "Article 15, paragraph (1), item (i)" with "Article 15, paragraph (1), items (i) and (ii)", and the term "the first day of such insurance year" in the same Article, paragraph (3) shall be deemed to be replaced with "the first day of the insurance year starting on April 1, 2007", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification". 例文帳に追加

第五十三条の四　附則第五十三条の二第一項の雇用保険率の変更があった場合において、平成十九年四月一日から始まる保険年度において石綿による健康被害の救済に関する法律（平成十八年法律第四号。以下この条において「石綿健康被害救済法」という。）第三十八条第一項において読み替えて準用する新徴収法第十九条第一項又は第二項の規定により申告書を提出し、石綿健康被害救済法第三十八条第一項において読み替えて準用する新徴収法第十九条第三項の規定により第一項一般拠出金を納付すべき事業主（変更日以後に石綿健康被害救済法第三十八条第一項において読み替えて準用する新徴収法第十九条第一項又は第二項の規定により申告書を提出し、石綿健康被害救済法第三十八条第一項において読み替えて準用する新徴収法第十九条第三項の規定により第一項一般拠出金を納付すべき事由が生じた事業主を除く。）に係る石綿健康被害救済法第三十八条第一項の規定の適用については、同項において読み替えて準用する新徴収法第十九条第一項中「保険年度ごとに、次に」とあるのは「次に」と、「その保険年度の初日（保険年度の中途に保険関係が消滅したものについては、」とあるのは「平成十九年四月一日から始まる保険年度の初日（その保険年度の中途に保険関係が消滅したものについては、その保険年度の初日及び」と、「五十日以内」とあるのは「五十日にその保険年度の初日から雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第五十三条の二第二項に規定する変更日（以下この条において「変更日」という。）の前日までの日数を加えた日数以内」と、「第十五条第一項第一号」とあるのは「第十五条第一項第一号及び第二号」と、「その保険年度の直前の保険年度」とあるのは「平成十九年四月一日から始まる保険年度の直前の保険年度」と、「労働者（」とあるのは「労働者（平成十九年四月一日から始まる」と、「保険関係が成立し、又は消滅したものについて」とあるのは「保険関係が消滅した場合であつて、当該保険関係が消滅した日から五十日にその保険年度の初日から変更日の前日までの日数を加えた日数以内に申告書を提出するとき」と、同条第二項中「五十日以内」とあるのは「五十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」と、「第十五条第一項第一号」とあるのは「第十五条第一項第一号及び第二号」と、同条第三項中「その保険年度の初日」とあるのは「平成十九年四月一日から始まる保険年度の初日」と、「五十日以内」とあるのは「五十日にその保険年度の初日から変更日の前日までの日数を加えた日数以内」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

(9) Where a specified book-entry transfer institution, etc. has, pursuant to the provisions of Article 5-2(9) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article), prepared and preserved a copy of a document prescribed in paragraph (9) of the said Article that has been presented thereto by a nonresident or foreign corporation, and the said nonresident or foreign corporation receives payment of interest on the book-entry transfer national government bonds for which he/she or it has made entries or records under the book-entry transfer system through the said specified book-entry transfer institution, etc., if the said specified book-entry transfer institution, etc. has, no later than the day preceding the day on which the said nonresident or foreign corporation is to receive payment of such interest, prepared a document containing the holding period and any other matters specified by an Ordinance of the Ministry of Finance with regard to the book-entry transfer national government bonds held by the said nonresident or foreign corporation based on the books for book-entry transfer that the said specified book-entry transfer institution, etc. keeps, and submitted the document to the district director set forth in paragraph (1)(i)(b) of the said Article (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made to the said district director via a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, 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 book-entry transfer national government bonds (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said 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 specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said 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 statement of the holding period of book-entry transfer national government bonds pursuant to the provisions of item (i)(b) of the said paragraph with respect to the interest receivable thereby. 例文帳に追加

９　特定振替機関等が法第五条の二第九項（同条第十二項において準用する場合を含む。）の規定により非居住者又は外国法人から提示を受けた同条第九項に規定する書類の写しを作成し、保存している場合において、当該非居住者又は外国法人が当該特定振替機関等から振替記載等を受けている振替国債につきその利子の支払を受ける際、その利子の支払を受けるべき日の前日までに、当該特定振替機関等がその備える振替帳簿に基づき当該非居住者又は外国法人の当該振替国債に係る所有期間その他の財務省令で定める事項を記載した書類を作成し、これを同条第一項第一号ロの税務署長に対し提出したとき（当該特定振替機関等が特定口座管理機関である場合には、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、当該特定振替機関等が特定間接口座管理機関である場合には、当該振替国債の振替記載等に係る特定口座管理機関（当該特定振替機関等が他の特定間接口座管理機関から当該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、その支払を受けるべき利子につき同号ロの規定による振替国債所有期間明細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

(11) Where a specified book-entry transfer institution, etc. has, pursuant to the provisions of Article 5-2(9) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article), prepared and preserved a copy of a document prescribed in paragraph (9) of the said Article that has been presented thereto by a nonresident or foreign corporation, and the said nonresident or foreign corporation receives payment of interest on the book-entry transfer local government bonds for which he/she or it has made entries or records under the book-entry transfer system through the said specified book-entry transfer institution, etc., if the said specified book-entry transfer institution, etc. has, no later than the day preceding the day on which the said nonresident or foreign corporation is to receive payment of such interest, prepared a document containing the holding period and any other matters specified by an Ordinance of the Ministry of Finance with regard to the book-entry transfer local government bonds held by the said nonresident or foreign corporation based on the books for book-entry transfer that the said specified book-entry transfer institution, etc. keeps, and submitted the document to the district director set forth in paragraph (1)(ii)(b) of the said Article via the person who pays interest on the said book-entry transfer local government bonds (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made to the said district director via a specified book-entry transfer institution and the said person who pays the interest; in the case where the specified book-entry transfer institution, etc. is a specified indirect account management institution, 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 book-entry transfer local government bonds (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer local 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 book-entry transfer local government bonds), [2] a specified book-entry transfer institution, and [3] the said person who pays the interest), the said nonresident or foreign corporation shall be deemed to have submitted a statement of the holding period of book-entry transfer local government bonds pursuant to the provisions of item (ii)(b) of the said paragraph with respect to the interest receivable thereby. 例文帳に追加

１１　特定振替機関等が法第五条の二第九項（同条第十二項において準用する場合を含む。）の規定により非居住者又は外国法人から提示を受けた同条第九項に規定する書類の写しを作成し、保存している場合において、当該非居住者又は外国法人が当該特定振替機関等から振替記載等を受けている振替地方債につきその利子の支払を受ける際、その利子の支払を受けるべき日の前日までに、当該特定振替機関等がその備える振替帳簿に基づき当該非居住者又は外国法人の当該振替地方債に係る所有期間その他の財務省令で定める事項を記載した書類を作成し、これを当該振替地方債の利子の支払をする者を経由して同条第一項第二号ロの税務署長に対し提出したとき（当該特定振替機関等が特定口座管理機関である場合には、特定振替機関及び当該利子の支払をする者を経由して当該税務署長に対し提出したとき、当該特定振替機関等が特定間接口座管理機関である場合には、当該振替地方債の振替記載等に係る特定口座管理機関（当該特定振替機関等が他の特定間接口座管理機関から当該振替地方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振替地方債の振替記載等に係る特定口座管理機関）及び特定振替機関並びに当該利子の支払をする者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、その支払を受けるべき利子につき同号ロの規定による振替地方債所有期間明細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

Article 40-10 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the resident who is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第四十条の十　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム

Article 66-9-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the domestic corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of profit of the domestic corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year. 例文帳に追加

第六十六条の九の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である内国法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

1. For the purposes of this Convention, unless the context otherwise requires: a) the term “Japan”, when used in a geographical sense, means all the territory of Japan, including its territorial sea, in which the laws relating to Japanese tax are in force, and all the area beyond its territorial sea, including the seabed and subsoil thereof, over which Japan has sovereign rights in accordance with international law and in which the laws relating to Japanese tax are in force; b) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe, including its territorial sea and any area beyond the territorial sea within which the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights; c) the terms “a Contracting State” and “the other Contracting State” mean Japan or the Netherlands, as the context requires; d) the term “tax” means Japanese tax or Netherlands tax, as the context requires; e) the term “person” includes an individual, a company and any other body of persons; f) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; g) the term “enterprise” applies to the carrying on of any business; h) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; i) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; j) the term “competent authority” means: (i) in the case of Japan, the Minister of Finance or his authorised representative; and (ii) in the case of the Netherlands, the Minister of Finance or his authorised representative; k) the term “national” means: (i) in the case of Japan, any individual possessing the nationality of Japan, any juridical person created or organised under the laws of Japan and any organisation without juridical personality treated for the purposes of Japanese tax as a juridical person created or organised under the laws of Japan; and (ii) in the case of the Netherlands, any individual possessing the nationality of the Netherlands and any legal person, partnership or association deriving its status as such from the laws in force in the Netherlands; l) the term “business” includes the performance of professional services and of other activities of an independent character; and m) the term “pension fund” means any person that: (i) is established and regulated as such under the laws of a Contracting State; (ii) is operated principally to administer or provide old age, disability or survivor’s pensions, retirement benefits or other similar remuneration or to earn income for the benefit of other pension funds; and (iii) is exempt from tax in that Contracting State with respect to income derived from the activities described in clause (ii). 例文帳に追加

１この条約の適用上、文脈により別に解釈すべき場合を除くほか、(a)「日本国」とは、地理的意味で用いる場合には、日本国の租税に関する法令が施行されているすべての領域（領海を含む。）及びその領域の外側に位置する区域であって、日本国が国際法に基づき主権的権利を有し、かつ、日本国の租税に関する法令が施行されているすべての区域（海底及びその下を含む。）をいう。(b)「オランダ」とは、オランダ王国のうちヨーロッパに位置する部分（領海及びその領海の外側に位置する区域であって、オランダが国際法に基づき管轄権又は主権的権利を行使する区域を含む。）をいう。(c)「一方の締約国」及び「他方の締約国」とは、文脈により、日本国又はオランダをいう。(d)「租税」とは、文脈により、日本国の租税又はオランダの租税をいう。(e)「者」には、個人、法人及び法人以外の団体を含む。(f)「法人」とは、法人格を有する団体又は租税に関し法人格を有する団体として取り扱われる団体をいう。(g)「企業」は、あらゆる事業の遂行について用いる。(h)「一方の締約国の企業」及び「他方の締約国の企業」とは、それぞれ一方の締約国の居住者が営む企業及び他方の締約国の居住者が営む企業をいう。「国際運輸」とは、一方の締約国の企業が運用する船舶又は航空機による運送（他方の締約国内の地点の間においてのみ運用される船舶又は航空機による運送を除く。）をいう。(j)「権限のある当局」とは、次の者をいう。(i)日本国については、財務大臣又は権限を与えられたその代理者(ii)オランダについては、財務大臣又は権限を与えられたその代理者(k)「国民」とは、次の者をいう。(i)日本国については、日本国の国籍を有するすべての個人、日本国の法令に基づいて設立され、又は組織されたすべての法人及び法人格を有しないが日本国の租税に関し日本国の法令に基づいて設立され、又は組織された法人として取り扱われるすべての団体(ii)オランダについては、オランダの国籍を有するすべての個人及びオランダにおいて施行されている法令によってその地位を与えられたすべての法人、組合又は団体(l)「事業」には、自由職業その他の独立の性格を有する活動を含む。(m)「年金基金」とは、次の(i)から(iii)までに掲げる要件を満たす者をいう。(i)一方の締約国の法令に基づいて設立され、かつ、規制されること。(ii)主として、老齢年金、障害年金若しくは遺族年金、退職手当その他これらに類する報酬を管理し、若しくは給付すること又は他の年金基金の利益のために所得を取得することを目的として運営されること。(iii) (ii)に規定する活動に関して取得する所得につき当該一方の締約国において租税を免除されること。 - 財務省

Article 68-93-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a special relationship (meaning a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares or capital contributions that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph as "issued shares, etc."), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than a tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, etc. (meaning dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act) (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the consolidated corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim prescribed in Article 66-9-6(1) vested in such shares or capital contributions (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of profit of the consolidated corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year. 例文帳に追加

第六十八条の九十三の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に特定関係（当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式又は出資を間接に保有する関係として政令で定める関係をいう。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等（法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配をいう。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である連結法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式又は出資の第六十六条の九の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

The Registrar shall refer to an examiner every application in respect of which a complete specification has been filed and if satisfied on the report of the examiner that- the nature of the invention or the manner in which it is to be performed is not particularly described and ascertained in the complete specification, or the application, specification and drawings have not been prepared in the prescribed manner, or the title of the specification does not sufficiently indicate the subject-matter of the invention, or the statement of claim does not sufficiently define the invention, or where a complete specification has been left after a provisional specification, the invention particularly described in the complete specification is not substantially the same as that which is described in the provisional specification, or the invention as described and claimed is prima facie not a manner of new manufacture or improvement, or the specification relates to more than one invention, or in the case of an application claiming priority under section 78A, the specification describes and claims an invention substantially larger than or substantially different from the invention disclosed in the specification field with the application made outside Bangladesh by virtue of which priority is claimed, or in the case of an application for a patent of addition under section 15A, the invention describe and claimed in the specification is not an improvement or modification of that described and claimed in the original specification, he may refuse to accept the application or require that the application, specification or drawings be amended before he proceeds with the application; and in the later case the application shall, if the Registrar so directs, bear date as from the time when the requirement is complied with: Provided that, when a specification comprises more than one invention, the application shall, if the Registrar or the applicant so requires, be restricted to one invention and the other inventions may he made the subject-matter of fresh applications; and any such fresh application shall be proceeded with as a substantive application, but the Registrar may, in his discretion, direct that any such fresh application made before the acceptance of the original application shall bear the date of the original application or such later date as he may fix, and the fresh application shall be deemed, for the purposes of this Act, to have been made on the date which it bears in accordance with such direction: Provided further that where a complete specification is left after a provisional specification, the Registrar may, if the applicant so requests, cancel the provisional specification and direct that the application shall be deemed to have been made on the date on which the complete specification was left, and proceed with the application accordingly. 例文帳に追加

登録官は、完全な明細書が提出されたあらゆる出願につき審査官へ付託するものとし、次に掲げる(a)から(h)の各号に該当する旨が審査官報告書において報告される場合、登録官は、出願の受理を拒否すること、又は、出願審査を行う前に、願書、明細書若しくは図面の補正を求めることができ、後者の場合、登録官がそのように命ずるとき、出願の日付は当該補正の要件が満たされた日とする。発明の本質又は実施方法が、完全な明細書中に具体的に記述されておらず、確認されないとき。願書、明細書及び図面が所定の方式で作成されていないとき。明細書の名称は発明の要旨を十分に示していないとき。請求項の記載は発明を十分に定義していないとき。又は、完全な明細書が仮明細書の後に提出された場合、完全な明細書に具体的に記載された発明が仮明細書の記載と本質的に同一ではないとき。記載され請求されている発明が一見して新規の製造又は改良の方法ではない。明細書が2 以上の発明に係わるものであるとき。又は、第78A 条により優先権を主張する出願の場合、優先権主張の基礎とされているバングラデシュ国外で行われた出願において提出された明細書で開示されている発明より本質的に広い、又は本質的に異なる発明が明細書に記載され請求されているとき。又は、第15A 条による特許追加出願の場合、明細書に記載され請求される発明が原明細書に記載され請求される発明の改良又は修正ではないとき。ただし、明細書が2 以上の発明から成る場合、当該出願は、登録官又は出願人がそのように求めるとき、1 発明に限定されるものとし、その他の発明は新規出願の対象とすることができる。当該新規出願は実質的な出願として手続きを進め、原出願が受理される前に行われるこのような新規出願につき、原出願の日又は自己が定めるそれ以降の日付を付すよう登録官は自己の裁量において指示することができ、当該新規出願は、本法の適用上、当該指示に従い付与された日付に出願されたものとみなされる。ただし、さらに、完全な明細書が仮明細書の後に提出された場合、登録官は、出願人がそのように求めれば、仮明細書を取り消し、出願は完全な明細書が提出された日付に行われたとみなすよう命じることができ、そのように当該出願の手続きを進めることができる。 - 特許庁

6. We commit to pursuing the reform of the financial sector. Despite good progress, significant work remains. We will implement fully the Basel III new standards for banks within the agreed timelines while taking due account of the agreed observation periods and review clauses in respect of the liquidity standards. Likewise, we will implement in an internationally consistent and non-discriminatory way the FSB's recommendations on OTC derivatives and on reducing reliance on credit rating agencies' ratings. We look forward to the completion by the next Leaders' Summit of the following ongoing work on systemically important financial institutions as scheduled in the FSB work program for 2011: determination of Global-systemically important financial institutions by FSB and national authorities based on indicative criteria, a comprehensive multi-pronged framework with more intensive supervisory oversight; effective resolution capacity including in a cross-border context; higher loss absorbency measures through a menu of viable alternatives that may include, depending on national circumstances, capital surcharges, contingent capital and bail-in instruments ; and other supplementary requirements as determined by the national authorities including systemic levies. Once the framework initially applicable to G-SIFIs is agreed, we will move expeditiously to cover all SIFIs. We look forward to the reports to be finalized by the BIS, IMF and FSB on macro-prudential frameworks and by the FSB, IMF and World Bank with input of national authorities on financial stability issues in emerging market and developing economies by our October meeting. We look forward to the recommendations that the FSB will prepare by mid-2011 on regulation and oversight of the shadow banking system to efficiently address the risks, notably of arbitrage, associated with shadow banking and its interactions with the regulated banking system. We call on IOSCO to develop by mid-2011 recommendations to promote markets' integrity and efficiency notably to mitigate the risks created by the latest technological developments. We also call on the FSB to bring forward for our next meeting comprehensive proposals to strengthen its governance, resources and outreach. We urge all jurisdictions to fully implement the FSB principles and standards on sounder compensation practices agreed by the G20 Leaders in Pittsburgh and call on the FSB to undertake ongoing monitoring in this area and look forward to receiving the results of a second thorough FSB peer review midyear to identify remaining gaps. We call on the OECD, the FSB and other relevant international organizations to develop common principles on consumer protection in the field of financial services by our October meeting. We reaffirm our commitment to more effective oversight and supervision, including regular stress testing of banks building on the Basel committee's principles. 例文帳に追加

6. 我々は、金融セクター改革を続けることにコミットしている。良い進捗はあったものの、まだ多くの作業が残っている。我々は、流動性基準について合意した観察期間と見直し条項を十分に考慮しつつ、合意した期限内に銀行に対するバーゼルⅢの新たな基準を完全に実施する。同様に、我々は、国際的に整合的かつ無差別な方法で、店頭デリバティブや信用格付会社の格付への依存抑制に関する FSB 提言を実施する。我々は、2011 年の FSB 作業計画において予定されている、システム上重要な金融機関に関し進行中の以下の作業を次回のサミットまでに完了することを期待している：指標となる基準を基にした、FSB 及び各国当局によるグローバルなシステム上の重要性を有する金融機関の決定/より密度の高い監督・監視、クロスボーダーの文脈も含めた実効的な破綻処理能力、各国の状況に応じて追加的な資本賦課・コンティンジェントキャピタル・ベイルイン条項付き債務を含み得る実行可能な選択肢のメニューを通じたより高い損失吸収力のための措置、負担金を含めた各国当局が決定するその他の補完的な措置、を含む包括的かつ多角的な枠組み。当初 G-SIFIs に適用される枠組みに合意したところで、我々は全ての SIFIs をカバーすべく速やかに動く。我々は、BIS、IMF 及び FSB によるマクロ健全性の枠組みについての報告、FSB、IMF 及び世界銀行が各国当局からのインプットを受けてまとめる新興市場・途上国における金融の安定に関する課題についての報告、の 2 つの報告が 10 月の会合までに最終化されることを期待している。我々は、シャドーバンキング及びシャドーバンキングと規制された銀行システムとの相互関係に伴うリスク、とりわけ裁定行為のリスクに実効的に対処するため、FSB が 2011 年半ばまでに策定することになっているシャドーバンキングシステムの規制及び監視に関する提言に期待している。我々は、IOSCO に対し、特に最新の技術発展がもたらすリスクを抑制するために市場の健全性及び効率性を促進する提言を 2011 年半ばまでに策定するよう求める。我々はまた、FSB に対し、FSB のガバナンス、リソース、アウトリーチを強化するための包括的な提言を次回の会合のために提出するよう求める。我々は、ピッツバーグにおいて G20 首脳により合意されたより健全な報酬慣行に関する FSB 原則及び基準を全ての国・地域が完全に実施するよう促し、FSB にこの分野における継続的なモニタリングの実施を求め、残っているギャップを特定するための徹底した第 2 回 FSB ピア・レビューの結果を本年半ばまでに受け取ることを期待している。我々は、OECD、FSB 及びその他関係する国際機関に対し、金融サービス分野における消費者保護についての共通原則を 10 月の会合までに策定するよう求める。我々は、バーゼル委員会の原則に基づく銀行の定期的なストレステストを含む、より実効的な監視・監督にコミットすることを再確認する。 - 財務省